GRI Standards Index
GRI Content Index
The GRI Standards Index provides a structured reference for sustainability disclosures, helping stakeholders understand how an organization reports its economic, environmental, and social impacts.
GRI Standards Index
| GRI | Standard Disclosure | 2025 Annual Report Page Number |
2025 Annual Report Section Reference |
|---|---|---|---|
| GRI 102: GENERAL DISCLOSURES | |||
| Organizational profile | |||
| 102-1 | Name of the organization | 230 | General Information |
| 102-2 | Activities, brands, products, and services | 36-50 | Organizational Structure and Operation |
| 102-3 | Location of headquarters | 230 | General Information |
| 102-4 | Location of operations | 70-79 | Registered Office Address of Subsidiary and Associated Companies |
| 102-5 | Ownership and legal form | 68-69 | Investment Policies in its subsidiary and associated companies |
| 102-6 | Markets served | 16-17 | Global Reach |
| 70-80 | Our Group Structure | ||
| 102-7 | Scale of the organization | 18-19 | Operating Revenue / Financial Highlights |
| 20-21, 36-47 | Market Insights | ||
| 70-80 | Group Structure | ||
| 102-8 | Information on employees and other workers | 146-163 | Sustainability Report: Employee Information |
| 102-9 | Supply chain | None | |
| 102-10 | Significant changes to the organization and its supply chain | 167 | No significant changes. |
| 102-11 | Precautionary Principle or approach | 87-109 | Risk Management |
| 102-12 | External initiatives | 117-145 | Sustainability Report |
| 102-13 | Membership of associations | 125 | Sustainability Report |
| Strategy | |||
| 102-14 | Statement from senior decision-maker | 22-25 | Message from Chairman and CEO |
| 271-276 | Board of Directors' Report | ||
| 102-15 | Key impacts, risks, and opportunities | 87-109 | Risk Management |
| Ethics and integrity | |||
| 102-16 | Values, principles, standards, and norms of behavior | 238, 259-264 | Code of Conduct |
| Mechanisms for advice and concerns about ethics | 238, 259-264 | Code of Conduct | |
| 102-17 | Values, principles, standards, and norms of behavior | 238, 259-264 | Code of Conduct |
| Governance | |||
| 102-18 | Governance structure | 70-80 | Group Structure |
| 266 | Corporate Governance Structure | ||
| 102-22 | Composition of the highest governance body and its committees | 266 | Corporate Governance Structure |
| 102-23 | Chair of the highest governance body | 266 | Corporate Governance Structure |
| 102-24 | Nominating and selecting the highest governance body | 267, 273 | Nomination Committee |
| 102-25 | Conflicts of interest | 264 | Code of Conduct: Conflict of Interest |
| 102-26 | Role of highest governance body in setting purpose, values, and strategy | 266-269 | Corporate Governance Structure |
| 102-28 | Evaluating the highest governance body's performance | None | |
| 102-30 | Effectiveness of Risk Management processes | 275-276 | Report of the Sustainability, Risk Management and Corporate Governance Committee |
| 102-31 | Review of economic, environmental, and social topics | 117-132 | Sustainability Report |
| 102-32 | Highest governance body's role in sustainability reporting | 115-116 | Message from Sustainability, Risk Management Corporate Governance Committee |
| 102-33 | Communicating critical concerns | 130-132 | Materiality |
| 102-35 | Remuneration policies | 236 | Remuneration Criteria |
| 102-36 | Process for determining remuneration | 245-246 | Remuneration Criteria |
| 102-37 | Stakeholders' involvement in remuneration | 254 | Board Remuneration |
| Stakeholder engagement | |||
| 102-40 | List of stakeholder groups | 129 | Sustainability Report: Stakeholder Engagements |
| 102-41 | Collective bargaining agreements | N.A. | |
| 102-42 | Identifying and selecting stakeholders | 129 | Sustainability Report: Stakeholder Engagements |
| 102-43 | Approach to stakeholder engagement | 129 | Sustainability Report: Stakeholder Engagements |
| 102-44 | Key topics and concerns raised | 130-132 | Sustainability Report: Materiality Matrix |
| Reporting practice | |||
| 102-45 | Entities included in the consolidated financial statements | 70-80 | Group Structure |
| 102-46 | Defining report content and topic boundaries | 117 | Mega Lifesciences - Thailand Operations |
| 102-47 | List of material topics | 130-132 | Sustainability Report: The Materiality Assessment |
| 102-48 | Restatements of information | N.A. | |
| 102-49 | Changes in reporting | N.A. | |
| 102-50 | Reporting period | Jan-Dec 2025 | |
| 102-51 | Date of most recent report | Dec-2025 | |
| 102-52 | Reporting cycle | Annual | |
| 102-53 | Contact point for questions regarding the report | 230, 370 | General Information |
| 102-54 | Claims of reporting in accordance with the GRI Standards | 117 | Overview of the Report |
| 102-55 | GRI content index | 187-189 | GRI content index |
| GRI 103: MANAGEMENT APPROACH | |||
| 103-1 | Explanation of the material topic and its boundary | 130-132 | Sustainability Report: Materiality |
| 103-2 | The management approach and its components | 130-132 | |
| GRI 201: ECONOMIC PERFORMANCE | |||
| 201-1 | Direct Economic Value Generated and Distributed | 123 | Sustainability Report: Direct Economic Value Generated and Distributed |
| GRI 205: ANTI-CORRUPTION | |||
| 205-2 | Communication and training about anti-corruption policies and procedures | 265 | Training |
| 205-3 | Confirmed incidents of corruption and actions taken | 258 | Corporate Governance dashboard |
| GRI 304: BIODIVERSITY | |||
| 304-2 | Significant impacts of activities, products, and services on biodiversity | N.A. | |
| GRI 305: EMISSIONS | |||
| 305 | Emissions | 137-138 | Sustainability Report: Green House Gases Emissions |
| GRI 306: EFFLUENTS AND WASTE | |||
| 306 | Effluents and Waste | 139-141 | Sustainability Report: Solvents |
| GRI 401: EMPLOYMENT | |||
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | 156 | Employee Remuneration and Benefit |
| 401-3 | Parental leave | 154 | Sustainability Report: Employee Information |
| GRI 403: OCCUPATIONAL HEALTH AND SAFETY | |||
| 403-1 | Occupational health and safety management system | 165-167 | Sustainability Report |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | 168-171 | |
| 403-5 | Worker training on occupational health and safety | 168-171 | |
| GRI 404: TRAINING AND EDUCATION | |||
| 404-1 | Average hours of training per year per employee | 148-152 | 14.85 hours average |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | 148-164 | |
| GRI 405: DIVERSITY AND EQUAL OPPORTUNITY | |||
| 405-1 | Diversity of governance bodies and employees | 245 | Information on the Board of Directors |
| 150, 154 | Employee Information | ||
| GRI 406: NON-DISCRIMINATION | |||
| 406-1 | Incidents of discrimination and corrective actions taken | 258 | Corporate Governance dashboard |
| GRI 408: CHILD LABOR | |||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | 35 suppliers in 2025 | |
| GRI 412: HUMAN RIGHTS ASSESSMENT | |||
| 412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | All significant contractors are fully complied with the local labor laws. |
|
| GRI 418: CUSTOMER PRIVACY | |||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | None | |
