Sustainability

GRI Standards Content Index

General Disclosures

GRI 102:GENERAL DISCLOSURES(2016)

1. Organizational profile

Description Reference page title
102-1 Name of the organization

Web Corporate Profile

102-2 Activities, brands, products, and services

Web Our Business

102-3 Location of headquarters

Web Corporate Profile

102-4 Location of operations

IR Main Group Companies and Bases (p.64)

102-5 Ownership and legal form

Web Corporate Profile

102-7 Scale of the organization

IR Consolidated Management Indicators (p.56)

IR Main Group Companies and Bases (p.64)

IR Corporate Overview and Investor Information (p.65)

102-8 Information on employees and other workers

WEB ESG Performance Data> Employees

IR Business Segments (p.53)

102-9 Supply chain

IR Procurement (pp.36-37)

102-10 Significant changes to the organization and its supply chain N/A
102-11 Precautionary Principle or approach

IR Environment (pp.29-33)

102-12 External initiatives

IR First Zero Target in the Laboratory Testing Industry (p.29)

IR Human Rights & Human Resources> Human Rights (p.34)

2. Strategy

Description Reference page title
102-14 Statement from senior decision-maker

IR Message from the CEO (pp.9-12)

102-15 Key impacts, risks, and opportunities

WEB Materiality

IR H.U. Group Materiality (p.26)

IR Sustainability in a Changing Environment (p.27)

3. Ethics and integrity

Description Reference page title
102-16 Values, principles, standards, and norms of behavior

WEB H.U. Group

IR Group Mission, Vision (p.1)

IR The Statement of H.U. Group (p.2)

102-17 Mechanisms for advice and concerns about ethics

IR Compliance> Whistleblowing System (p.50)

4. Governance

Description Reference page title
102-18 Governance structure

IR Sustainability Management> Promotion system (p.28)

IR Corporate Governance> Corporate Governance Structure (p.39)

102-19 Delegating authority

WEB Sustainability at the H.U. Group> Promotion Structure for Sustainability

102-20 Executive-level responsibility for economic, environmental, and social topics

IR Sustainability Management> Promotion system (p.28)

102-22 Composition of the highest governance body and its committees

IR Corporate Governance> Corporate Governance Structure (p.39)

102-25 Conflicts of interest

GR 6. Independence standards for independent outside directors (p.3)

102-26 Role of highest governance body in setting purpose, values, and strategy

WEB Sustainability at the H.U. Group> Promotion Structure for Sustainability

102-29 Identifying and managing economic, environmental, and social impacts

WEB Materiality

102-30 Effectiveness of risk management processes

IR Risk Management> Basic Approach to Risk Management and Management Structure (p.48)

102-31 Review of economic, environmental, and social topics

WEB Sustainability at the H.U. Group> Promotion Structure for Sustainability

102-33 Communicating critical concerns

IR Compliance> Whistleblowing System (p.50)

102-34 Nature and total number of critical concerns

WEB ESG Performance Data> Compliance

102-35 Remuneration policies

IR Governance> Compensation for Directors and Executive Officers, etc. (pp.43-47)

102-36 Process for determining remuneration

IR Governance> Compensation for Directors and Executive Officers, etc. (p.43)

5. Stakeholder engagement

Description Reference page title
102-40 List of stakeholder groups

WEB Communication with Stakeholders> Initiatives

102-43 Approach to stakeholder engagement

WEB Communication with Stakeholders> Initiatives

102-44 Key topics and concerns raised N/A

6. Reporting practice

Description Reference page title
102-45 Entities included in the consolidated financial statements

WEB Group Companies

102-46 Defining report content and topic Boundaries

WEB Materiality

IR H.U. Group Materiality (p.25)

102-47 List of material topics

WEB Materiality

IR H.U. Group Materiality (p.26)

102-48 Restatements of information N/A
102-49 Changes in reporting N/A
102-50 Reporting period

IR Editorial Policy (p.3)

102-51 Date of most recent report October 29th, 2021
102-52 Reporting cycle Once a year
102-55 GRI content index

This table

Management Approach

GRI 103:Management Approach(2016)

Description Reference page title
103-1 Explanation of the material topic and its Boundary

WEB Materiality

IR Editorial Policy (p.3)

103-2 The management approach and its components

WEB Sustainability at the H.U. Group

IR Sustainability Management (p.28)

103-3 Evaluation of the management approach

IR Environment> H.U. Group Long-Term Environmental Goals (FY2020-2030) and FY2020 Actual Performance (p.30)

IR Human Rights & Human Resources> FY2020 Performance (p.34)

IR Procurement> Targets and Results (p.36)

Economic

GRI 201:Economic Performance(2016)

Description Reference page title
201-1 Direct economic value generated and distributed

WEB Financial Highlights

201-2 Financial implications and other risks and opportunities due to climate change

IR Environment> Response to TCFD Framework (p.32)

GRI 205:Anti-corruption(2016)

Description Reference page title
205-1 Operations assessed for risks related to corruption N/A
205-3 Confirmed incidents of corruption and actions taken N/A

GRI 206:Anti-competitive Behavior(2016)

Description Reference page title
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices N/A

Environmental

GRI 302:Energy(2016)

Description Reference page title
302-1 Energy consumption within the organization

WEB ESG Performance Data> Climate change

302-2 Energy consumption outside of the organization

WEB ESG Performance Data> Climate change

302-3 Energy intensity

WEB ESG Performance Data> Climate change

GRI 303:Water(2018)

Description Reference page title
303-3 Water withdrawal

WEB ESG Performance Data> Water

303-4 Water discharge

WEB ESG Performance Data> Water

GRI 304:Biodiversity(2016)

Description Reference page title
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas N/A
304-2 Significant impacts of activities, products, and services on biodiversity N/A
304-3 Habitats protected or restored N/A
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations N/A

GRI 305:Emissions(2016)

Description Reference page title
305-1 Direct (Scope1) GHG emissions

WEB ESG Performance Data> Climate change

305-2 Energy indirect (Scope 2) GHG emissions

WEB ESG Performance Data> Climate change

305-3 Other indirect (Scope3) GHG emissions

WEB ESG Performance Data> Climate change

305-4 GHG emissions intensity

WEB ESG Performance Data> Climate change

305-5 Reduction of GHG emissions

IR Environment> H.U. Group Long-Term Environmental Goals (FY2020-2030) and FY2020 Actual Performance (p.30)

305-6 Emissions of ozone-depleting substances (ODS)

N/A

WEB ESG Performance Data> Climate change

305-7 Nitrogen oxides (NOx), sulfur oxides (SOx ), and other significant air emissions

WEB ESG Performance Data> Climate change

GRI 306:WASTE(2020)

Description Reference page title
306-2 Management of significant waste-related impacts

IR Environment> Initiatives for the Creation of a Recycling-Oriented Society (p.33)

306-3 Waste generated

WEB ESG Performance Data> Waste

306-5 Waste directed to disposal

WEB ESG Performance Data> Waste

GRI 307:Environmental Compliance(2016)

Description Reference page title
307-1 Non-compliance with environmental laws and regulations

N/A

WEB ESG Performance Data> Management

GRI 308:Supplier Environmental Assessment(2016)

Description Reference page title
308-1 New suppliers that were screened using environmental criteria

WEB Procurement

IR Procurement> Initiatives / Targets and Results (p.36)

308-2 Negative environmental impacts in the supply chain and actions taken

WEB Procurement

IR Procurement> Initiatives / Targets and Results (p.36)

Social

GRI 401:Employment(2016)

Description Reference page title
401-1 New employee hires and employee turnover

WEB ESG Performance Data> Employees

401-3 Parental leave

WEB ESG Performance Data> Employees

GRI 403:Occupational Health and Safety(2018)

Description Reference page title
403-1 Occupational health and safety management system

WEB Human Rights & Human Resources> Occupational Health and Safety

403-4 Worker participation, consultation, and communication on occupational health and safety

WEB Human Rights & Human Resources> Occupational Health and Safety

403-6 Promotion of worker health

WEB Human Rights & Human Resources> Occupational Health and Safety

403-9 Work-related injuries

WEB ESG Performance Data> Employees

GRI 404:Training and Education(2016)

Description Reference page title
404-1 Average hours of training per year per employee

WEB ESG Performance Data> Employees

404-3 Percentage of employees receiving regular performance and career development reviews

IR Human Rights & Human Resources> Training and Development (p.35)

GRI 405:Diversity and Equal Opportunity(2016)

Description Reference page title
405-1 Diversity of governance bodies and employees

WEB ESG Performance Data> Employees

GRI 407:Freedom of Association and Collective Bargaining(2016)

Description Reference page title
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk N/A

GRI 408:Child Labor(2016)

Description Reference page title
408-1 Operations and suppliers at significant risk for incidents of child labor

WEB ESG Performance Data> Business partners

GRI 409:Forced or Compulsory Labor(2016)

Description Reference page title
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

WEB ESG Performance Data> Business partners

GRI 410:Security Practices(2016)

Description Reference page title
410-1 Security personnel trained in human rights policies or procedures N/A

GRI 411:Rights of Indigenous Peoples(2016)

Description Reference page title
411-1 Incidents of violations involving rights of indigenous peoples N/A

GRI 412:Human Rights Assessment(2016)

Description Reference page title
412-1 Operations that have been subject to human rights reviews or impact assessments

WEB Procurement

IR Procurement> Targets and Results (p.36)

IR Procurement> Assessment of Human Rights Items (p.37)

GRI 413:Local Communities(2016)

Description Reference page title
413-1 Operations with local community engagement, impact assessments,and development programs

WEB Philanthropy> Initiatives

GRI 414:Supplier Social Assessment(2016)

Description Reference page title
414-1 New suppliers that were screened using social criteria

WEB Procurement

IR Procurement> Initiatives / Targets and Results (p.36)

414-2 Negative social impacts in the supply chain and actions taken

WEB Procurement

IR Procurement> Targets and Results (p.36)

IR Procurement> Assessment of Human Rights Items (p.37)

GRI 416:Customer Health and Safety(2016)

Description Reference page title
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services N/A

GRI 417:Marketing and Labeling(2016)

Description Reference page title
417-2 Incidents of non-compliance concerning product and service information and labeling N/A
417-3 Incidents of non-compliance concerning marketing communications N/A

GRI 418:Customer Privacy(2016)

Description Reference page title
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data N/A

GRI 419:Socioeconomic Compliance(2016)

Description Reference page title
419-1 Non-compliance with laws and regulations in the social and economic area N/A