GRI Standards Index
Statement of use
Gunkul Engineering Public Company Limited has reported in accordance with the GRI Standards for the period 1 January 2025 to 31 December 2025.
GRI 1 used
GRI 1: Foundation 2021
Applicable GRI Sector Standard(s)
None
| GRI Standard / Other Source |
Disclosure | Location | Omission | External Assurance |
||
|---|---|---|---|---|---|---|
| Requirement(s) Omitted |
Reason | Explanation | ||||
| General Disclosures | ||||||
| GRI 2: General Disclosures 2021 |
2-1 Organizational details | |||||
| 2-2 Entities included in the organization’s sustainability reporting | ||||||
| 2-3 Reporting period, frequency and contact point | ||||||
| 2-4 Restatements of information | ||||||
| 2-5 External assurance | ||||||
| 2-6 Activities, value chain and other business relationships | ||||||
| 2-7 Employees | ||||||
| 2-8 Workers who are not employees | ||||||
| 2-9 Governance structure and composition | ||||||
| 2-10 Nomination and selection of the highest governance body | ||||||
| 2-11 Chair of the highest governance body | ||||||
| 2-12 Role of the highest governance body in overseeing the management of impacts | ||||||
| 2-13 Delegation of responsibility for managing impacts | ||||||
| 2-14 Role of the highest governance body in sustainability reporting | ||||||
| 2-15 Conflicts of interest | ||||||
| 2-16 Communication of critical concerns | ||||||
| 2-17 Collective knowledge of the highest governance body | ||||||
| 2-18 Evaluation of the performance of the highest governance body | ||||||
| 2-19 Remuneration policies | ||||||
| 2-20 Process to determine remuneration | ||||||
| 2-21 Annual total compensation ratio | - | a, b, c | Confidentiality constraints | Information is classified | ||
| 2-22 Statement on sustainable development strategy | ||||||
| 2-23 Policy commitments | ||||||
| 2-24 Embedding policy commitments | ||||||
| 2-25 Processes to remediate negative impacts | ||||||
| 2-26 Mechanisms for seeking advice and raising concerns | ||||||
| 2-27 Compliance with laws and regulations | ||||||
| 2-28 Membership associations | ||||||
| 2-29 Approach to stakeholder engagement | ||||||
| 2-30 Collective bargaining agreements | ||||||
| Material topics | ||||||
| GRI 3: Material Topics 2021 |
3-1 Process to determine material topics | |||||
| 3-2 List of material topics | ||||||
| Good Corporate Governance | ||||||
| GRI 3: Material Topics 2021 |
3-3 Management of material topics | |||||
| GRI 201: Economic Performance 2016 |
201-1 Direct economic value generated and distributed | |||||
| 201-4 Financial assistance received from government | - | a, b, c | Confidentiality constraints | The Company received government incentives; however, the monetary value is not disclosed due to confidentiality. | ||
| GRI 205: Anti-corruption 2016 |
205-1 Operations assessed for risks related to corruption | |||||
| 205-2 Communication and training about anti-corruption policies and procedures | ||||||
| 205-3 Confirmed incidents of corruption and actions taken | ||||||
| GRI 206: Anti-competitive Behavior 2016 |
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | |||||
| GRI 415: Public Policy 2016 |
415-1 Political contributions | |||||
| Risk and Crisis Management | ||||||
| GRI 3: Material Topics 2021 |
3-3 Management of material topics | |||||
| GRI 201: Economic Performance 2016 |
201-2 Financial implications and other risks and opportunities due to climate change | |||||
| Sustainable Supply Chain Management | ||||||
| GRI 3: Material Topics 2021 |
3-3 Management of material topics | |||||
| GRI 204: Procurement Practices 2016 |
204-1 Proportion of spending on local suppliers | |||||
| GRI 308: Supplier Environmental Assessment 2016 |
308-1 New suppliers that were screened using environmental criteria | |||||
| 308-2 Negative environmental impacts in the supply chain and actions taken | ||||||
| GRI 414: Supplier Social Assessment 2016 |
414-1 New suppliers that were screened using social criteria | |||||
| 414-2 Negative social impacts in the supply chain and actions taken | ||||||
| Innovation and Digitalization | ||||||
| GRI 3: Material Topics 2021 |
3-3 Management of material topics | |||||
| Operational Stability and Efficiency | ||||||
| GRI 3: Material Topics 2021 |
3-3 Management of material topics | |||||
| Occupational Health and Safety | ||||||
| GRI 3: Material Topics 2021 |
3-3 Management of material topics | |||||
| GRI 403: Occupational Health and Safety 2018 |
403-1 Occupational health and safety management system | |||||
| 403-2 Hazard identification, risk assessment, and incident investigation | ||||||
| 403-3 Occupational health services | ||||||
| 403-4 Worker participation, consultation, and communication on occupational health and safety | ||||||
| 403-5 Worker training on occupational health and safety | ||||||
| 403-6 Promotion of worker health | ||||||
| 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | ||||||
| 403-8 Workers covered by an occupational health and safety management system | ||||||
| 403-9 Work-related injuries | ||||||
| 403-10 Work-related ill health | ||||||
| Labor Practices and Human Rights | ||||||
| GRI 3: Material Topics 2021 |
3-3 Management of material topics | |||||
| GRI 402: Labor/Management Relations 2016 |
402-1 Minimum notice periods regarding operational changes | - | a, b | Information unavailable/incomplete | Information is currently not available | |
| GRI 405: Diversity and Equal Opportunity 2016 |
405-1 Diversity of governance bodies and employees | |||||
| 405-2 Ratio of basic salary and remuneration of women to men | ||||||
| GRI 406: Non-discrimination 2016 |
406-1 Incidents of discrimination and corrective actions taken | |||||
| 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 | |||||
| GRI 408: Child Labor 2016 |
408-1 Operations and suppliers at significant risk for incidents of child labor | |||||
| GRI 409: Forced or Compulsory Labor 2016 |
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor | |||||
| GRI 411: Rights of Indigenous Peoples 2016 |
411-1 Incidents of violations involving rights of indigenous peoples | |||||
| Human Capital Development | ||||||
| GRI 3: Material Topics 2021 |
3-3 Management of material topics | |||||
| GRI 201: Economic Performance 2016 |
201-3 Defined benefit plan obligations and other retirement plans | - | a, b, c, d, e | Confidentiality constraints | Confidential information | |
| GRI 401: Employment 2016 |
401-1 New employee hires and employee turnover | |||||
| 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees | ||||||
| 401-3 Parental leave | ||||||
| GRI 404: Training and Education 2016 |
404-1 Average hours of training per year per employee | |||||
| 404-2 Programs for upgrading employee skills and transition assistance programs | ||||||
| 404-3 Percentage of employees receiving regular performance and career development reviews | ||||||
| Product and Service Responsibility | ||||||
| GRI 3: Material Topics 2021 |
3-3 Management of material topics | |||||
| GRI 416: Customer Health and Safety 2016 |
416-1 Assessment of the health and safety impacts of product and service categories | |||||
| 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services | ||||||
| GRI 418: Customer Privacy 2016 |
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data | |||||
| Creating Shared Value | ||||||
| GRI 3: Material Topics 2021 |
3-3 Management of material topics | |||||
| GRI 413: Local Communities 2016 |
413-1 Operations with local community engagement, impact assessments, and development programs | |||||
| 413-2 Operations with significant actual and potential negative impacts on local communities | ||||||
| Production Waste Management | ||||||
| GRI 3: Material Topics 2021 |
3-3 Management of material topics | |||||
| GRI 301: Materials 2016 |
301-1 Materials used by weight or volume | |||||
| 301-2 Recycled input materials used | ||||||
| 301-3 Reclaimed products and their packaging materials | - | a, b | Confidentiality constraints | Confidential information | ||
| GRI 306: Waste 2020 |
306-1 Waste generation and significant waste-related impacts | |||||
| 306-2 Management of significant waste-related impacts | ||||||
| 306-3 Waste generated | ||||||
| 306-4 Waste diverted from disposal | ||||||
| 306-5 Waste directed to disposal | ||||||
| Biodiversity | ||||||
| GRI 3: Material Topics 2021 |
3-3 Management of material topics | |||||
| GRI 304: Biodiversity 2016 |
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | |||||
| 304-2 Significant impacts of activities, products and services on biodiversity | ||||||
| 304-3 Habitats protected or restored | ||||||
| 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations | ||||||
| Climate Change Response | ||||||
| GRI 3: Material Topics 2021 |
3-3 Management of material topics | |||||
| GRI 302: Energy 2016 |
302-1 Energy consumption within the organization | |||||
| 302-2 Energy consumption outside of the organization | ||||||
| 302-3 Energy intensity | ||||||
| 302-4 Reduction of energy consumption | ||||||
| 302-5 Reductions in energy requirements of products and services | - | a, b, c | Information unavailable/incomplete | The Company does not currently track reductions in energy requirements of products and services. | ||
| GRI 303: Water and Effluents 2018 |
303-1 Interactions with water as a shared resource | |||||
| 303-2 Management of water discharge-related impacts | ||||||
| 303-3 Water withdrawal | ||||||
| 303-4 Water discharge | ||||||
| 303-5 Water consumption | ||||||
| GRI 305: Emissions 2016 |
305-1 Direct (Scope 1) GHG emissions | Yes | ||||
| 305-2 Energy indirect (Scope 2) GHG emissions | Yes | |||||
| 305-3 Other indirect (Scope 3) GHG emissions | Yes | |||||
| 305-4 GHG emissions intensity | Yes | |||||
| 305-5 Reduction of GHG emissions | ||||||
| 305-6 Emissions of ozone-depleting substances (ODS) | - | a, b, c, d | Not applicable | We do not have ozonedepleting substances in our operations. | ||
| 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | ||||||
