Reporting Frameworks
GRI Index
| Category | Content |
|---|---|
| Statement of Use | Reporting data for the period from January 1, 2025 to December 31, 2025, based on GRI Standards 2021, including partial performance from 2026 |
| GRI 1 Used | GRI 1: Foundation 2021 |
| Applicable GRI Sector Standards | Not applicable as the GRI Sector Standard for the industry to which Coway belongs has not been published as of June 2026 |
GRI 2: General Disclosures 2021
| Index | Indicator | Reporting Location | Note |
|---|---|---|---|
| 2-1 | Organizational details | Overview>Business Overview> General Information 
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| 2-2 | Entities included in the organization’s sustainability reporting | Overview>About This Report
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| 2-3 | Reporting period, frequency and contact point | Overview>About This Report
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| 2-4 | Restatements of information | - | Relevant footnotes have been included in ESG Data |
| 2-5 | External assurance | Independent Assurance Statement
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| 2-6 | Activity, value chains and other business relationships | Overview>Business Overview> Value Creation Model
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| 2-7 | Employees | ESG Data>Social>Employee Status
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| 2-8 | Workers who are not employees | ESG Data>Social>Employee Status
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| 2-9 | Governance structure and composition |
Governance>Governance>Board Composition
ESG Data>Governance>Board of Directors
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| 2-10 | Nomination and selection of the highest governance body | Governance>Governance>Board Composition
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| 2-11 | Chair of the highest governance body | Governance>Governance>Board Composition
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| 2-12 | Role of the highest governance body in overseeing the management of impacts |
Environmental>Environmental Management> Environmental Management Governance> Environmental Management Organization
Governance>Governance>Board Operations> |
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| 2-13 | Delegation of responsibility for managing impacts | Environmental> Environmental Management Governance
Governance>Governance>Board Composition
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| 2-14 | Role of the highest governance body in sustainability reporting | Environmental>Environmental Management> Environmental Management Governance> Environmental Management Organization
Governance>Governance>Board Operations> |
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| 2-15 | Conflicts of interest | Governance>Governance>Board Composition> Board Independence
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| 2-16 | Communication of critical concerns | Environmental>Environmental Management> Environmental Management Governance> Environmental Management Organization
Governance>Governance>Board Operations
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| 2-17 | Collective knowledge of the highest governance body | Governance>Governance>Board Composition> Board Expertise and Competencies
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| 2-18 | Evaluation of the performance of the highest governance body | Governance>Governance> Board Remuneration and Evaluation
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| 2-19 | Remuneration policies | Governance>Governance> Board Remuneration and Evaluation
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| 2-20 | Process to determine remuneration | Governance>Governance> Board Remuneration and Evaluation
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| 2-21 | Annual total compensation ratio | Governance>Governance> Board Remuneration and Evaluation
ESG Data>Governance>Remuneration of BOD
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| 2-22 | Statement on sustainable development strategy | Overview>CEO Message
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| 2-23 | Policy commitments | Policies & Initiatives
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| 2-24 | Embedding policy commitments | Policies & Initiatives
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| 2-25 | Processes to remediate negative impacts |
Social>Supply Chain Management> Mutual Growth
Governance>Ethics Management> |
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| 2-26 | Mechanisms for seeking advice and raising concerns | Social>Human Rights Management> Human Rights Management Activities> Human Rights Grievance Handling Mechanism
ESG Data>Social>Grievance Handling Status
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| 2-27 | Compliance with laws and regulations |
ESG Data>Environmental> Environmental Violations
ESG Data>Social>Information Security & Data Privacy
ESG Data>Governance> |
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| 2-28 | Membership associations | Policies & Initiatives |
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| 2-29 | Approach to stakeholder engagement | Approach to ESG>Stakeholder Engagement |
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| 2-30 | Collective bargaining agreements | - | Information omitted due to operational sensitivity regarding multiple labor unions |
GRI 3: Material Topics 2021
| Index | Indicator | Reporting Location | Note |
|---|---|---|---|
| 3-1 | Process to determine material topics | Approach to ESG>Double Materiality Assessment> Double Materiality Assessment Process |
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| 3-2 | List of material topics | Approach to ESG>Double Materiality Assessment> Materiality Assessment Results |
Topic Standards Disclosures
| Topic | Index | Indicator | Reporting Location | Note |
|---|---|---|---|---|
| Topic 1: Climate Change/Energy | ||||
| GRI 3 | 3-3 | Management of material topics | Approach to ESG>Double Materiality Assessment> Material Issue Management |
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GRI 102: Climate Change 2025
Applicable from |
102-1 | Transition plan for climate change mitigation | Environmental>Climate Change Response> Strategy>Scenario Analysis |
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| 102-2 | Climate change adaptation plan | Environmental>Climate Change Response> Strategy>Scenario Analysis |
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| 102-3 | Just transition | Environmental>Climate Change Response> Strategy>Scenario Analysis |
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| 102-4 | GHG emissions reduction targets and progress | Environmental>Climate Change Response> Metrics and Targets
ESG Data>Environmental>GHG Emissions |
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| 102-5 | Scope 1 GHG emissions | ESG Data>Environmental>GHG Emissions |
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| 102-6 | Scope 2 GHG emissions | ESG Data>Environmental>GHG Emissions |
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| 102-7 | Scope 3 GHG emissions | ESG Data>Environmental>GHG Emissions |
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| 102-8 | GHG emissions intensity | ESG Data>Environmental>GHG Emissions |
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| 102-9 | GHG removals in the value chain | ESG Data>Environmental>Energy Consumption |
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| 102-10 | Carbon credits | - | ||
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GRI 103: Energy 2025
Applicable from |
103-1 | Energy policies and commitments | Environmental>Climate Change Response> Strategy>Strategy and Decision-making |
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| 103-2 | Energy consumption and self-generation within the organization | Environmental>Climate Change Response> Strategy>Strategy and Decision-making
ESG Data>Environmental>Energy Consumption
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| 103-4 | Energy intensity | ESG Data>Environmental>Energy Consumption |
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| 103-5 | Reduction in energy consumption | ESG Data>Environmental>Energy Consumption |
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| Topic 2: Sustainable Materials | ||||
| GRI 3 | 3-3 | Management of material topics | Approach to ESG>Double Materiality Assessment> Material Issue Management |
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| GRI 301: Materials 2016 |
301-1 | Materials used by weight or volume |
Environmental>Resource Circulation and Waste> Resource Circulation and Waste Management Activities
ESG Data>Environmental> |
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| 301-2 | Recycled input materials used | ESG Data>Environmental>Recycled Plastic |
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| 301-3 | Recyclability of products and packaging | ESG Data>Environmental>Waste and Recycling |
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| Topic 3: Resource Circulation | ||||
| GRI 3 | 3-3 | Management of material topics | Approach to ESG>Double Materiality Assessment> Material Issue Management |
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| GRI 306: Waste 2020 |
306-1 | Waste generation and significant waste-related impacts | - | |
| 306-2 | Management of significant waste-related impacts | Environmental>Resource Circulation and Waste> Resource Circulation Strategy> Resource Circulation and Waste Management Activities |
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| 306-3 | Waste generated | ESG Data>Environmental>Waste and Recycling |
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| 306-4 | Waste diverted from disposal (reuse,recycle, etc.) | ESG Data>Environmental>Waste and Recycling |
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| 306-5 | Waste directed to disposal (incineration, landfill, etc.) | ESG Data>Environmental>Waste and Recycling |
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| Topic 4: Information Security & Data Privacy | ||||
| GRI 3 | 3-3 | Management of material topics | Approach to ESG>Double Materiality Assessment> Material Issue Management |
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| GRI 418: Customer Privacy 2016 |
418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | ESG Data>Social>Information Security & Data Privacy |
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| Topic 5: Customer Safety | ||||
| GRI 3 | 3-3 | Management of material topics | Approach to ESG>Double Materiality Assessment> Material Issue Management |
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| GRI 416: Customer Health and Safety 2016 |
416-1 | Assessment of the health and safety impacts of product and service categories | Social>Customer-Centric Management> Customer Safety |
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| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | ESG Data>Social>Product Safety |
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| Topic 6: Supply Chain Management | ||||
| GRI 3 | 3-3 | Management of material topics | Approach to ESG>Double Materiality Assessment> Material Issue Management |
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| GRI 204: Procurement Practices 2016 |
204-1 | Proportion of spending on local suppliers | ESG Data>Social>Supply Chain Management |
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Marked as Non-Core Topics
| Topic | Index | Indicator | Reporting Location | Note |
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| GRI 101: Biodiversity 2024 |
101-1 | Policies to halt and reverse biodiversity loss | Environmental>Environmental Impact Management>Biodiversity>Biodiversity Policy |
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| 101-2 | Management of biodiversity impacts | Environmental>Environmental Impact Management>Biodiversity>Biodiversity Conservation and Restoration of Natural Ecosystems |
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| 101-4 | Identification of biodiversity impacts | Environmental>Environmental Impact Management>Biodiversity |
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| 101-5 | Locations with biodiversity impacts | Environmental>Environmental Impact Management>Biodiversity |
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| 101-6 | Direct drivers of biodiversity loss | Environmental>Environmental Impact Management>Biodiversity |
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| 101-7 | Changes to the state of biodiversity | Environmental>Environmental Impact Management>Biodiversity |
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| 101-8 | Ecosystem services | Environmental> Environmental Impact Management>Biodiversity |
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| GRI 201: Economic Performance 2016 |
201-1 | Direct economic value generated and distributed | ESG Data>Economic |
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| 201-2 | Financial implications and other risks and opportunities due to climate change | Environmental>Climate Change Response>Strategy> Scenario Analysis |
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| GRI 203: Indirect Economic Impacts 2016 |
203-1 | Infrastructure investments and services supported | Social>Local Community> Local Community Activities
ESG Data>Social> |
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| 203-2 | Significant indirect economic impacts | Social>Supply Chain Management> Mutual Growth> Mutual Growth Programs
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| GRI 205: Anti-corruption 2016 |
205-1 | Operations assessed for risks related to corruption | ESG Data>Governance> Ethical Management |
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| 205-2 | Communication and training about anti-corruption policies and procedures | Governance>Ethics Management> Ethical Management Activities
ESG Data>Governance> |
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| 205-3 | Confirmed incidents of corruption and actions taken | ESG Data>Governance> Ethical Management |
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| GRI 207: Tax 2019 |
207-1 | Approach to tax | Governance>Risk Management> Risk Management Approaches by Type>Tax Risks |
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| 207-2 | Tax governance, control, and risk management | Governance>Risk Management> Risk Management Measures by Type> Tax Risks |
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| 207-3 | Stakeholder engagement and management of oncerns related to tax | Governance>Risk Management> Risk Management Measures by Type> Tax Risks |
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| GRI 303: Water and Effluents 2018 |
303-1 | Interactions with water as a shared resource | Environmental>Environmental Impact Management>Water Resources |
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| 303-2 | Management of water discharge-related impacts | Environmental>Environmental Impact Management>Water Resources |
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| 303-3 | Water withdrawal | ESG Data>Environmental> Water Resources Management |
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| 303-4 | Water discharge | ESG Data>Environmental> Water Resources Management |
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| 303-5 | Water consumption | ESG Data>Environmental> Water Resources Management |
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| GRI 308: Supplier Environmental Assessment 2016 |
308-1 | New suppliers that were screened using environmental criteria | Social>Supply Chain Management> Supply Chain Risk Management |
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| 308-2 | Negative environmental impacts in the supply chain and actions taken | Social>Supply Chain Management> Supply Chain Risk Management> Supply Chain ESG Risk Management |
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| GRI 401: Employment 2016 |
401-1 | New employee hires and employee turnover | ESG Data>Social>Employee Recruitment, Employee Turnover and Retirement |
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| 401-3 | Parental leave | ESG Data>Social>Parental Leave |
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| GRI 402: Labor/ Management Relations 2016 |
402-1 | Minimum notice periods regarding operational changes | Social>Employees> Fostering a Sound Corporate Culture> Constructive Labor-Management Relations
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| GRI 403: Occupational Health and Safety 2018 |
403-1 | Occupational health and safety management system | Social>Health and Safety> Health and Safety Strategy> Health and Safety Implementation Framework |
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| 403-2 | Hazard identification, risk assessment, and incident investigation | Social>Health and Safety> Health and Safety Risk Management |
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| 403-3 | Occupational health services | Social>Health and Safety> Health and Safety Activities> Employ Wellness |
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| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Social>Health and Safety> Health and Safety Governance |
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| 403-5 | Worker training on occupational health and safety | Social>Health and Safety> Health and Safety Activities> Health and Safety Training |
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| 403-6 | Promotion of worker health | Social>Health and Safety> Health and Safety Activities> Employee Wellness |
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| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Social>Health and Safety> Health and Safety Risk Management
Social>Health and Safety> |
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| 403-8 | Workers covered by an occupational health and safety management system | ESG Data>Social> Occupational Health and Safety |
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| 403-9 | Work-related injuries | ESG Data>Social> Occupational Health and Safety |
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| 403-10 | Work-related ill health | ESG Data>Social> Occupational Health and Safety |
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| GRI 404: Training and Education 2016 |
404-1 | Average hours of training per year per employee | ESG Data>Social> Talent Development |
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| 404-2 | Programs for upgrading employee skills and transition assistance programs | Social>Employees> Employee Competency Development> Talent Development Programs |
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| 404-3 | Percentage of employees receiving regular performance and career development reviews | ESG Data>Social> Performance Appraisal |
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| GRI 405: Diversity and Equal Opportunity 2016 |
405-1 | Diversity of governance bodies and employees | ESG Data>Social>Employee Status
ESG Data>Governance> |
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| GRI 406: Non-discrimination 2016 |
406-1 | Incidents of discrimination and corrective actions taken | ESG Data>Social>Grievance Handling Status |
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GRI 407: Freedom of Association and Collective Bargaining 2016 |
407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | - | Coway has no business sites in countries where the right to freedom of association and collective bargaining is at risk |
| GRI 408: Child Labor 2016 |
408-1 | Operations and suppliers at significant risk for incidents of child labor | - | By following the Employment Rules which comply with the Labor Standards Act of Korea, Coway has no business site where child labor can be used |
| GRI 409: Forced or Compulsory Labor 2016 |
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | - | By following the Employment Rules which comply with the Labor Standards Act of Korea, Coway has no business site where coercive rights regarding labor can be exercised |
| GRI 411: Rights of Indigenous People 2016 |
411-1 | Incidents of violations involving rights of indigenous peoples | - | Coway has no business sites that may involve violations of the rights of indigenous peoples |
| GRI 413: Local Communities 2016 |
413-1 | Operations with local community engagement, impact assessments, and development programs | Social>Local Community> Local Community Activities |
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| GRI 414: Supplier Social Assessment 2016 |
414-1 | New suppliers that were screened using social criteria | Social>Supply Chain Management> Supply Chain Risk Management> Supply Chain ESG Risk Management |
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| 414-2 | Negative social impacts in the supply chain and actions taken | Social>Supply Chain Management> Supply Chain Risk Management> Supply Chain ESG Risk Management
Social>Supply Chain Management> |
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| GRI 415: Public Policy 2016 |
415-1 | Political contributions | ESG Data>Social>Contributions and other expenditures |
Coway complies with the requirements of related laws and regulations, including Article 32 of the Political Funds Act of Korea |