GRI Standards Index

Index Living Mall Public Company Limited adheres to the Global Reporting Initiative (GRI) standards to promote transparency across economic, environmental, and social dimensions. This commitment is reflected through comprehensive disclosures on organizational structure, energy consumption, greenhouse gas emissions, supply chain management, and labor practices including occupational health and safety. These efforts are aimed at fostering sustainability and strengthening stakeholder trust.

GRI Standard	Disclosure	Location
General Disclosures
GRI 2: General Disclosures 2021	1. The organization and its reporting practices
	2-1 Organizational details	Page 22-34 Page 51-58 Page 158-160 Corporate Details
	2-2 Entities included in the organization’s sustainability reporting	Page 64-71 ESG Reporting
	2-3 Reporting period, frequency and contact point	Page 63 Page 67-68
	2-4 Restatements of information	There is no restatement of information
	2-5 External assurance	Page 135 Page 184 Page 190 Page 309 External Rating
	2. Activities and workers
	2-6 Activities, Value Chain and Other business relationships	Page 64-71 Activities
	2-7 Employees	Page 201-202 Employee
	2-8 Workers who are not employees	Page 109-110
	3. Governance
	2-9 Governance structure and composition	Page 8-11 Organization Chart
	2-10 Nomination and selection of the highest governance body	Page 189-190 Page 206-207 Board of Directors
	2-11 Chair of the highest governance body	Page 195-198 Board of Directors
	2-12 Role of the highest governance body in overseeing the management of impacts	Page 186-188
	2-13 Delegation of responsibility for managing impacts	Page 186-188
	2-14 Role of the highest governance body in sustainability reporting	Page 186-188 Sustainability Governance Structure
	2-15 Conflicts of interest	Page 213-214 Conflict of Interest Prevention Policy
	2-16 Communication of critical concerns	Page 215 Whistleblowing Policy
	2-17 Collective knowledge of the highest governance body	Page 185 Board of Directors
	2-18 Evaluation of the performance of the highest governance body	Page 208-209
	2-19 Remuneration policies	Page 200-201
	2-20 Process to determine remuneration	Page 198 Page 209-210
	2-21 Annual total compensation ratio	There is no Annual total compensation ratio
	4. Strategy, policies and practices
	2-22 Statement on sustainable development strategy	Page 13 Page 68-76 Sustainability Strategy and Framework
	2-23 Policy commitments	Page 74-81 Page 109-118 Page 218-225
	2-24 Embedding policy commitments	Page 70-144
	2-25 Processes to remediate negative impacts	Page 111 Page 178-179
	2-26 Mechanisms for seeking advice and raising concerns	Page 194-196 Page 202
	2-27 Compliance with laws and regulations	Page 203-204
	2-28 Membership associations	Page 144,181
	5. Stakeholder engagement
	2-29 Approach to stakeholder engagement	Page 64 Stakeholder Engagement
	2-30 Collective bargaining agreements	Page 109
Disclosure on Material topics
GRI 3: Material Topics 2021	3-1 Process to determine material topics	Page 64 Materiality Assessment
	3-2 List of material topics	Page 64 Materiality Assessment
	3-3 Management of material topics	Page 65-68 Materiality Assessment
Economics
GRI 201: Economic Performance 2016	201-1 Direct economic value generated and distributed	Page 155-157 Financial Highlights
	201-2 Financial implications and other risks and opportunities due to climate change	Page 57-58 Page 74-76
	201-3 Defined benefit plan obligations and other retirement plans	Page 186-190
	201-4 Financial assistance received from government	N/A
GRI 202: Market Presence 2016	202-1 Ratios of standard entry level wage by gender compared to local minimum wage	There is no ratio of standard entry level wage
GRI 202: Market Presence 2016	202-2 Proportion of senior management hired from the local community	Page 116
GRI 203: Indirect Economic Impacts 2016	203-1 Infrastructure investments and services supported	Page 39
GRI 203: Indirect Economic Impacts 2016	203-2 Significant indirect economic impacts	Page 57-58
GRI 204: Procurement Practices 2016	204-1 Proportion of spending on local suppliers	Page 36
GRI 205: Anti-corruption 2016	205-1 Operations assessed for risks related to corruption	Page 144 Anti-Corruption Policy
	205-2 Communication and training about anti-corruption policies and procedures	Page 118 Page 144 Anti-Corruption Policy
	205-3 Confirmed incidents of corruption and actions taken	Page 133
GRI 206: Anti-competitive Behavior 2016	206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
GRI 207: Tax 2019	207-1 Approach to tax	Page 133
	207-2 Tax governance, control, and risk management	Page 137 Page 149
	207-3 Stakeholder engagement and management of concerns related to tax	Page 153
	207-4 Country-by-country reporting	No operation in other country
Environmental
GRI 101: Biodiversity 2024	101-1 Policies to halt and reverse biodiversity loss	Page 75
	101-2 Management of biodiversity impacts	Page 75
	101-3 Access and benefit-sharing	Page 75
	101-4 Identification of biodiversity impacts	Page 75
	101-5 Locations with biodiversity impacts	Page 75
	101-6 Direct drivers of biodiversity loss	Page 75
	101-7 Changes to the state of biodiversity	Page 75
	101-8 Ecosystem services	Page 75
GRI 301: Materials 2016	301-1 Materials used by weight or volume	Not Specified
	301-2 Recycled input materials used	Page 88-96 Page 101 Development of Environmentally Friendly Products and Packaging
	301-3 Reclaimed products and their packaging materials	Not Specified
GRI 302: Energy 2016	302-1 Energy consumption within the organization	Page 83 Page 86-88 Page 100-102 GHG Emission and Energy Management
	302-2 Energy consumption outside of the organization	Page 83 Page 86-88 Page 138 GHG Emission and Energy Management
	302-3 Energy intensity	Page 83 Page 106 GHG Emission and Energy Management
	302-4 Reduction of energy consumption	Page 31 Page 57 Page 84-88 GHG Emission and Energy Management
	302-5 Reductions in energy requirements of products and services	Page 88-95
GRI 303: Water and Effluents 2018	303-1 Interactions with water as a shared resource	Page 85-86 Water and Wastewater Management
	303-2 Management of water discharge-related impacts	Page 85-86 Water and Wastewater Management
	303-3 Water withdrawal	Page 85-87 Page 101 Water and Wastewater Management
	303-4 Water discharge	Page 85-87 Page 101 Water and Wastewater Management
	303-5 Water consumption	Page 85-87 Page 101 Water and Wastewater Management
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions	Page 84-85 Page 102
	305-2 Energy indirect (Scope 2) GHG emissions	Page 84-85 Page 102
	305-3 Other indirect (Scope 3) GHG emissions	Page 102
	305-4 GHG emissions intensity	Page 102 GHG Emission and Energy Management
	305-5 Reduction of GHG emissions	Page 57 Page 83-84 Page 102 GHG Emission and Energy Management
	305-6 Emissions of ozone-depleting substances (ODS)	Not Applicable
	305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	Not Applicable
GRI 306: Waste 2020	306-1 Waste generation and significant waste-related impacts	Page 87-90 Waste Management and Pollution Control
	306-2 Management of significant waste-related impacts	Page 87-90 Waste Management and Pollution Control
	306-3 Waste generated	Page 87-90 Waste Management and Pollution Control
	306-4 Waste diverted from disposal	Page 87-90 Page 101 Waste Management and Pollution Control
	306-5 Waste directed to disposal	Page 87-90 Page 101 Waste Management and Pollution Control
GRI 308: Supplier Environmental Assessment 2016	308-1 New suppliers that were screened using environmental criteria	N/A
GRI 308: Supplier Environmental Assessment 2016	308-2 Negative environmental impacts in the supply chain and actions taken	Waste Management and Pollution Control
Social
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	N/A
	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	N/A
	401-3 Parental leave	N/A
GRI 402: Labor / Management Relations 2016	402-1 Minimum notice periods regarding operational changes	N/A
GRI 403: Occupational Health and Safety 2018	403-1 Occupational health and safety management system	Page 111 Occupational Health and Safety
	403-2 Hazard identification, risk assessment, and incident investigation	Page 110-113
	403-3 Occupational health services	Page 70 Page 110-113 Occupational Health and Safety
	403-4 Worker participation, consultation, and communication on occupational health and safety	Page 70 Page 111 Page 217
	403-5 Worker training on occupational health and safety	Page 111-112
	403-6 Promotion of worker health	Employee Management
	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	Page 110-113 Employee Management
	403-9 Work-related injuries	Page 113
	403-10 Work-related ill health	Page 113
GRI 404: Training and Education 2016	404-1 Average hours of training per year per employee	Page 116-118
	404-2 Programs for upgrading employee skills and transition assistance programs	Page 114
	404-3 Percentage of employees receiving regular performance and career development reviews	N/A
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	N/A
GRI 405: Diversity and Equal Opportunity 2016	405-2 Ratio of basic salary and remuneration of women to men	N/A
GRI 406: Non - discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	Page 109 Page 172 Page 217 No discrimination incident
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	No incident
GRI 408: Child Labor 2016	408-1 Operations and suppliers at significant risk for incidents of child labor	Page 103 Page 109 Page 131 Page 181
GRI 409: Forced or Compulsory Labor 2016	409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor	Page 103 Page 109 Page 131 Page 181
GRI 410: Security Practices 2016	410-1 Security personnel trained in human rights policies or procedures
GRI 411: Rights of Indigenous Peoples 2016	411-1 Incidents of violations involving rights of indigenous peoples	No incident
GRI 413: Local Communities 2016	413-1 Operations with local community engagement, impact assessments, and development programs	N/A
GRI 413: Local Communities 2016	413-1 Operations with significant actual and potential negative impacts on local communities	N/A
GRI 414: Supplier Social Assessment 2016	414-1 New suppliers that were screened using social criteria	N/A
GRI 414: Supplier Social Assessment 2016	414-2 Negative social impacts in the supply chain and cations taken	N/A
GRI 415: Public Policy 2016	415-1 Political contributions	N/A
GRI 416: Customer Health and Safety 2016	416-1 Assessment of the health and safety impacts of product and service categories	N/A
GRI 416: Customer Health and Safety 2016	416-2 Incidents of non-compliance concerning the health and safety impacts of products and services	N/A
GRI 417: Marketing and Labeling 2016	417-1 Requirements for product and service information and labeling	N/A
	417-2 Incidents of non-compliance concerning product and service information and labeling	No incident
	417-3 Incidents of non-compliance concerning marketing communications	No incident
GRI 418: Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	No incident