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GRI & SASB Standards Comparison Table

General Disclosures

  • GRI 1: Foundation 2021 (Hon Hai Precision Industry Co., Ltd has reported in accordance with the GRI Standards for the period 2022/01/01 to 2022/12/31)

  • GRI 2: General Disclosures 2021

    Disclosure Number Disclosure Chapter Page
    2-1
    • Organizational details
    • Company Profile- Company Overview
    2-2
    • Entities included in the organization’s sustainability reporting
    • About this Report
    2-3
    • Reporting period, frequency and contact point
    • About this Report
    2-4
    • Restatements of information
    • No rearrangement of information has occurred.
    2-5
    • External assurance
    • Appendix III – Independent Third- Party Assurance Statement
    2-6
    • Activities, value chain and other business relationships
    • Company Profile-Company Overview
    2-7
    • Employees
    • Chapter 2-Employee overview
    2-8
    • Workers who are not employees
    • Chapter 2-Employee overview
    2-9
    • Governance structure and composition
    • Chapter 1:Corporate Governance-Group Structure and the Board of Directors
    • Chapter 1-Sustainability Committee
    2-10
    • Nomination and selection of the highest governance body
    • Chapter 1:Corporate Governance-Group Structure and the Board of Directors
    2-11
    • Chair of the highest governance body
    • Chapter 1:Corporate Governance-Group Structure and the Board of Directors
    2-12
    • Role of the highest governance body in overseeing the management of impacts
    • Chapter 1-Sustainability Committee
    2-13
    • Delegation of responsibility for managing impacts
    • Chapter 1-Sustainability Committee
    2-14
    • Role of the highest governance body in sustainability reporting
    • Chapter 1-Sustainability Committee
    2-15
    • Conflicts of interest
    • Chapter 1:Corporate Governance-Group Structure and the Board of Directors
    2-16
    • Communication of critical concern
    • 2022 Annual Report
    2-17
    • Collective knowledge of the highest governance body
    • Chapter 1:Corporate Governance-Group Structure and the Board of Directors
    2-18
    • Evaluation of the performance of the highest governance body
    • Chapter 1:Corporate Governance-Group Structure and the Board of Directors
    2-19
    • Remuneration policies
    • Chapter 1:Corporate Governance-Group Structure and the Board of Directors
    2-20
    • Process to determine remuneration
    • Chapter 1:Corporate Governance-Group Structure and the Board of Directors
    2-21
    • Annual total compensation ratio
    • Chapter 2: Compensation and Benefit
    2-22
    • Statement on sustainable development strategy
    • Letter from our Chairman
    2-23
    • Policy commitments
    • The Group“s Corporate Social Responsibility (CSR) Code of Conduct
    2-24
    • Embedding policy commitments
    • The Group“s Corporate Social Responsibility (CSR) Code of Conduct
    2-25
    • Processes to remediate negative impacts
    • Chapter 1:Ethical Management - Group Code of Conduct
    2-26
    • Mechanisms for seeking advice and raising concerns
    • Chapter 1:Ethical Management - Group Code of Conduct
    2-27
    • Compliance with laws and regulations
    • No major changes occurred during the reporting period
    2-28
    • Membership associations
    • Taiwan Alliance for Net Zero Emission, Monte Jade Science and Technology Association of Taiwan, Taiwan Electrical and Electronic Manufacturers Association, Taiwan Transportation Vehicle Manufacturers Association, Taiwan Association of Machinery Industry, Taipei Computer Association, Taiwan Mold & Die Industry Association, SINOCON Industrial Standards Foundation、Responsible Business Alliance, (RBA)
    2-29
    • Approach to stakeholder engagement
    • Chapter 1: Stakeholder Identification, Communication, and Responsibilities
    2-30
    • Collective bargaining agreements
    • Chapter 2:Protection of Employee Rights and Employees Satisfaction

Material Topics

  • GRI 3:Material Topics 2021

    Disclosure Number Disclosure Chapter Page
    3-1
    • Process to determine material topics
    • Scope of Material Issues and Materiality Analysis
    3-2
    • List of material topics
    • Scope of Material Issues and Materiality Analysis
  • Employee rights and diverse equality

    Disclosure Number Disclosure Chapter Page
    GRI 3:Material Topics 2021
    • Management of material topics
    • Chapter 2:Diverse Inclusiveness, Employee Satisfaction
    GRI 405: Diversity and Equal Opportunity 2016
    • Ratio of basic remuneration of women to men
    • Chapter 2: Compensation and Benefits
  • Information security and customer privacy

    Disclosure Number Disclosure Chapter Page
    GRI 3:Material Topics 2021
    • Management of material topics
    • Chapter 1: Corporate Governance, Smart Innovation
    GRI 418: Customer Privacy 2016
    • Substantiated complaints concerning breaches of customer privacy and losses of customer data
    • Chapter 1: Corporate Governance- Information Security Management
  • Climate change responses

    Disclosure Number Disclosure Chapter Page
    GRI 3:Material Topics 2021
    • Management of material topics
    • Chapter 5:Green Solutions, Circular Economy
    Self-defined topic
    • Occupational health and safety

      Disclosure Number Disclosure Chapter Page
      GRI 3:Material Topics 2021
      • Management of material topics
      • Chapter 3:Healthy Workplace, Safety Adherence
      GRI 403: Occupational Health and Safety 2018
      • Occupational health and safety management system
      • Chapter 3:Healthy Workplace, Safety Adherence
      • Chapter 3: Occupational Health and Safety
      • Hazard identification, risk assessment, and incident investigation
      • Chapter 3: Occupational Health and Safety- Safety Audits and Risk Identification
      • Chapter 3: Occupational Health and Safety- Health and Safety Training and Drills
      • Employees can voluntarily depart from work conditions they believe may result in injury or disease without repercussions.
      • Occupational health services
      • Chapter 3: Occupational Health and Safety- Safety Audits and Risk Identification
      • Chapter 3: Employee Health Promotion- Health Promotion Activities
      • Worker participation, consultation, and communication on occupational health and safety
      • Chapter 3: Occupational Health and Safety
      • Worker training on occupational health and safety
      • Chapter 3: Occupational Health and Safety- Health and Safety Training and Drills
      • Promotion of worker health
      • Chapter 3: Employee Health Promotion
      • Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
      • Chapter 3: Occupational Health and Safety- Safety Audits and Risk Identification
      • Chapter 3: Occupational Health and Safety- Safety Innovations and Improvement Projects
      • Workers covered by an occupational health and safety management system
      • Chapter 3: Occupational Health and Safety
    • Financial performance

      Disclosure Number Disclosure Chapter Page
      GRI 3:Material Topics 2021
      • Management of material topics
      • Chapter 1: Corporate Governance, Smart Innovation
      GRI 201: Economic Performance 2016
      • Direct economic value generated and distributed
      • Chapter 1: Corporate Governance- Financial
    • Ethical management and legal compliance

      Disclosure Number Disclosure Chapter Page
      GRI 3:Material Topics 2021
      • Management of material topics
      • Chapter 1: Corporate Governance, Smart Innovation
      GRI 205:Anti-Corruption 2016
      • 205-3 Confirmed incidents of corruption and actions taken
      • Chapter 1: Ethical Management
      GRI 206:Anti- Competitive Behavior 2016
      • 206-1 Legal actions for anti-competitive behavior, antitrust, and monopoly practices
      • Chapter 1: Ethical Management
    • Corporate governance and risk management

      Disclosure Number Disclosure Chapter Page
      GRI 3:Material Topics 2021
      • Management of material topics
      • Chapter 1: Corporate Governance, Smart Innovation
      Self-defined theme
      • Energy and GHG management

        Disclosure Number Disclosure Chapter Page
        GRI 3:Material Topics 2021
        • Management of material topics
        • Chapter 5:Green Solutions, Circular Economy
        GRI 302: Energy 2016
        • Energy consumption within the organization
        • Chapter 5:Climate Change -Energy Management
        GRI 305: Emissions 2016
        • 305-1 Direct (Scope 1) GHG emissions
        • 305-2 Energy indirect (Scope 2) GHG emissions
        • 305-4 GHG emissions intensity
        • Chapter 5:Climate Change
      • Innovative Development and Low-Carbon Technologies

        Disclosure Number Disclosure Chapter Page
        GRI 3:Material Topics 2021
        • 3-3 Management of material topics
        • Chapter 1: Corporate Governance, Smart Innovation
        self-defined
      • Hazardous Substance Management

        Disclosure Number Disclosure Chapter Page
        GRI 3:Material Topics 2021
        • Management of material topics
        • Chapter 5:Green Solutions, Circular Economy
        self-defined

      SASB Standard Comparison Table

      • SASB Standard Comparison Table

        Disclosed Theme Disclosed Metrics Category Indicator Code Report Content or Descriptions Corresponding Sections
        Energy Management
          • Quantitative
            • Total Energy Consumption:38,838,433 GJ
              Percentage of Purchased
              Electricity:91.72%
              Renewable Energy Utilization:8.28%
            • Chapter 5:Climate Change P.82
            Water Management
            • (1) Total water withdrawn, percentage in regions with High or Extremely High Baseline Water Stress
            • (2) Total water consumed, percentage in regions with High or Extremely High Baseline Water Stress
            • Quantitative
            • TC-ES-140a.1
            • (1) Total volumes of water withdrawn amounted to 91,470,724 m3, with 48.30% sourced from High Baseline Water Stress regions
            • (2) Total volumes of water consumed amounted to 4,201,801 m3, with 29.31% sourced from High Baseline Water Stress regions
            • Chapter 5: Water Management, P.84
            Waste Management
            • Amount of hazardous waste from manufacturing, percentage recycled
            • Quantitative
            • TC-ES-150a.1
            • We generated 141,950 tons of hazardous waste. We are unable to disclose percentages of recycled waste as we are currently working to establish data compilation process, but plan to disclose relevant information in the future.
            • Chapter 5: Waste Management, P.86
            Labor Practices
            • (1) Number of work stoppages
            • (2) Total days idle
            • Quantitative
            • TC-ES-310a.1
            • (1) No employee strikes or work stoppages occurred in 2022
            • (2) There were no idle days due to employee strikes or work stoppages in 2022
              Labor Conditions
              • (1) Total recordable incident rate (TRIR) for direct employees and contract employees
              • (2) Near miss frequency rate (NMFR) for direct employees and contract employees
              • Quantitative
              • TC-ES-320a.1
              • (1) The total recordable incident rates (TRIR) for direct employees and contract employees were 0.1312 and 0.0208, respectively.
              • (2) The near miss frequency rates (NMFR) for direct employees and contract employees were 0.0239 and 0.0125, respectively..
              • Note:The data above were taken solely from the Greater China region. We are currently working to establish data compilation process for other regions, and plan to disclose global data in the future.
              • Chapter 3: Statistics on Disabling Injuries, P.59
              • (1) Percentage of entity’s facilities audited in the RBA Validated Audit Process (VAP) or equivalent, by (a) all facilities and (b) high-risk facilities
              • (2) Percentage of Tier 1 supplier facilities audited in the RBA Validated Audit Process (VAP) or equivalent, by (a) all facilities and (b) high-risk facilities
              • Quantitative
              • TC-ES-320a.2
              • (1) In terms of our facilities, 18% have completed RBA VAP audits and 0% were determined to be high-risk.
              • Note: Group entities undergo RBA VAP audits in response to client requests or other requirements. If multiple entities from a single facility have undergone RBA VAP audits, we consider said facility to have completed RBA VAP audits.
              • (2) In terms of key electronics suppliers, 20% supplier facilities have completed RBA VAP audits and 33% were determined to be high-risk
              • Note: We are currently working to establish data compilation process and plan to include data from key institutional suppliers in future.
                • (1) Non-conformance rate with the RBA Validated Audit Process (VAP) or equivalent for (a) priority nonconformances and (b) other nonconformances, broken down for (i) the entity’s facilities and (ii) the entity’s Tier 1 supplier facilities
                • (2) Associated corrective action rate for (a) priority non-conformances and (b) other non-conformances, broken down for (i) the entity’s facilities and (ii) the entity’s Tier 1 supplier facilities
                • Quantitative
                • TC-ES-320a.3
                • (1) In terms of non-conformance rates with RBA VAP audits, the priority nonconformance and other non-conformance rates for our facilities were 0% and 100%, respectively; the priority non-conformance and other nonconformance rates for our key electronics suppliers were 0% and 0%, respectively.
                • (2) The RBA VAP associated corrective rate for other non-conformances at our facilities was 100% (no priority non-conformances were discovered at our facilities); the RBA VAP associated corrective rates for priority non-conformances and other non-conformances at our key electronics suppliers were 100% and 100%, respectively.
                • Notes:For critical suppliers in the institutional category, it is currently only required to establish a social responsibility management system, and RBA certification is not yet mandatory.
                  Product Lifecycle Management
                  • Weight of end-of-life products and e-waste recovered, percentage recycled
                  • Quantitative
                  • TC-ES-410a.1
                  • The Group has carefully reviewed the qualifications of our waste handling and recycling vendors, and we commission qualified vendors to recycle our e-waste products. We are unable to disclose related data as we are currently working to establish data compilation process, but plan to disclose relevant information in the future.
                    Materials Sourcing
                    • Description of the management of risks associated with the use of critical materials
                    • Discussion and Analysis
                    • TC-ES-440a.1
                    • The Group adopts a circular mechanism with incorporated ESG management frameworks for supplier management processes which includes the four major stages of regulatory compliance, risk assessment, audit verification, and continued improvement.
                    • Chapter 4:Supplier Management Processes, P.67
                    Materials Sourcing
                    • Description of the management of risks associated with the use of critical materials
                    • Discussion and Analysis
                    • TC-ES-440a.1
                    • We do not accept or use conflict minerals. We have developed a platform for conflict mineral management to ensure that relevant data can be preserved and tracked. This platform has enabled us to complete conflict mineral surveys for 2,002 suppliers. We achieved a 100% survey response rate and did not discover any regulatory violations.
                      Anti-Competitive Behavior
                      • Quantitative
                      • No legal litigations related to anti-competitive practices in 2022

                      External assurance

                      • GRI 2:General Disclosures 2021

                        Disclosure Number Disclosure Chapter Page
                        2-5
                        • External assurance
                        • Appendix III -Independent Third-Party Assurance Statement