GRI & SASB Standards Comparison Table

General Disclosures

• GRI 101: Foundation 2016 (GRI 101 does not include any disclosures)

• GRI 102: General Disclosure 2016

  

  

  Organizational profile

  Disclosure Number	Disclosure	Chapter	Page
  102-1	Name of the organization	Company Profile-Company Overview	P.7
  102-2	Activities, brands, products, and services	Company Profile-Company Overview	P.8
  102-3	Location of headquarters	Company Profile-Company Overview	P.7
  102-4	Location of operations	Company Profile-Company Overview	P.7
  102-5	Ownership and legal form	Company Profile-Company Overview	P.7
  102-6	Markets served	Company Profile-Company Overview	P.18
  102-7	Scale of the organization	Company Profile-Company Overview Chapter 1: Corporate Governance-Financial Performance	P.7 P.23
  102-8	Information on employees and other workers	Chapter 2: Employee Overview-Employee Statistics	P.49
  102-9	Supply chain	Chapter 4: Policies for Sustainable Management of Suppliers-Supplier Management System	P.77
  102-10	Significant changes to the organization and its supply chain	No major changes occurred during the reporting period
  102-11	Precautionary Principle or approach	Chapter 1: Corporate Governance-Risk Management	P.23
  102-12	External initiatives	United Nations Sustainable Development Goals (SDGs), RBA Code of Conduct, Climate Action 100+, Carbon Disclosure Project (CDP), Task Force on Climate-Related Financial Disclosures (TCFD), and Science Based Targets initiative (SBTi)	P.14
  102-13	Membership of 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

  Strategy

  Disclosure Number	Disclosure	Chapter	Page
  102-14	Statement from senior decision-maker	Letter from our Chairman	P.4

  Ethics and Integrity

  Disclosure Number	Disclosure	Chapter	Page
  102-16	Values, principles, standards, and norms of behavior	Chapter 1: Ethical Management-Group Code of Conduct	P.30

  Governance

  Disclosure Number	Disclosure	Chapter	Page
  102-18	Governance structure	Chapter 1: Corporate Governance-Group Structure and the Board of Directors Chapter 1: Sustainability Committee	P.21 P.40

  Stakeholder Engagement

  Disclosure Number	Disclosure	Chapter	Page
  102-40	List of stakeholder groups	Chapter 1: Stakeholder Identification, Communication, and Responsibilities	P.41
  102-41	Collective bargaining agreements	Chapter 2: Communication and Protection of Employee Rights-Protection of Employee Rights	P.56
  102-42	Identifying and selecting stakeholders	Chapter 1: Stakeholder Identification, Communication, and Responsibilities	P.41
  102-43	Approach to stakeholder engagement	Chapter 1: Stakeholder Identification, Communication, and Responsibilities	P.41
  102-44	Key topics and concerns raised	Chapter 1: Stakeholder Identification, Communication, and Responsibilities	P.41

  Reporting Practice

  Disclosure Number	Disclosure	Chapter	Page
  102-45	Entities included in the consolidated financial statements	Chapter 1: Corporate Governance-Financial Performance 2021 Annual Report	P.23 2021 Annual Report
  102-46	Defining report content and topic Boundaries	About this Report Chapter 1: Stakeholder Identification, Communication, and Responsibilities	P.3 P.41
  102-47	List of material topics	Chapter 1: Stakeholder Identification, Communication, and Responsibilities	P.45
  102-48	Restatements of information	There were no restatements of information
  102-49	Changes in reporting	Chapter 1: Stakeholder Identification, Communication, and Responsibilities	P.41
  102-50	Reporting period	About this Report	P.3
  102-51	Date of most recent report	About this Report	P.3
  102-52	Reporting cycle	About this Report	P.3
  102-53	Contact point for questions regarding the report	About this Report	P.3
  102-54	Claims of reporting in accordance with the GRI Standards	About this Report	P.3
  102-55	GRI content index	Appendix I: GRI Standard Reference	P.127
  102-56	External assurance	Appendix III: Independent Verification Statement	P.134

9 Material Issues

• Financial performance

  

  

  Disclosure Number	Disclosure	Chapter	Page
  GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary 103-2 The management approach and its components 103-3 Evaluation of the management approach	Chapter 1: Corporate Governance, Smart Innovation Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis	P.20 P.45
  GRI 201: Economic Performance 2016	201-1 Direct economic value generated and distributed	Chapter 1: Corporate Governance-Financial Performance	P.23

• Occupational health and safety

  

  

  Disclosure Number	Disclosure	Chapter	Page
  GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary 103-2 The management approach and its components 103-3 Evaluation of the management approach	Chapter 3: Healthy Workplace, Safety Adherence Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis	P.64 P.45
  GRI 403: Occupational Health and Safety 2018	403-1 Occupational health and safety management system	Chapter 3: Healthy Workplace, Safety Adherence Chapter 3: Occupational Health and Safety	P.65 P.65
  	403-2 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.	P.66 P.70
  	403-3 Occupational health services	Chapter 3: Occupational Health and Safety-Safety Audits and Risk Identification Chapter 3: Employee Health Promotion-Health Promotion Activities	P.66 P.72
  	403-4 Worker participation, consultation, and communication on occupational health and safety	Chapter 3: Occupational Health and Safety	P.67
  	403-5 Worker training on occupational health and safety	Chapter 3: Occupational Health and Safety-Health and Safety Training and Drills	P.70
  	403-6 Promotion of worker health	Chapter 3: Employee Health Promotion	P.72
  	403-7 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	P.66 P.70
  	403-8 Workers covered by an occupational health and safety management system	Chapter 3: Occupational Health and Safety	P.65

• Climate change responses

  

  

  Disclosure Number	Disclosure	Chapter	Page
  GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary 103-2 The management approach and its components 103-3 Evaluation of the management approach	Chapter 5: Green Solutions, Circular Economy Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis	P.91 P.45
  Self-defined theme			P.

• Energy and greenhouse gas management

  

  

  Disclosure Number	Disclosure	Chapter	Page
  GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary 103-2 The management approach and its components 103-3 Evaluation of the management approach	Chapter 5: Green Solutions, Circular Economy Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis	P.91 P.45
  GRI 302: Energy 2016	302-1 Energy consumption within the organization	Chapter 5: Climate Change	P.97
  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	P.95

• Information security and customer privacy

  

  

  Disclosure Number	Disclosure	Chapter	Page
  GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary 103-2 The management approach and its components 103-3 Evaluation of the management approach	Chapter 1: Corporate Governance, Smart Innovation Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis	P.20 P.45
  GRI 418: Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	Chapter 1: Corporate Governance	P.26

• Corporate governance and risk management

  

  

  Disclosure Number	Disclosure	Chapter	Page
  GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary 103-2 The management approach and its components 103-3 Evaluation of the management approach	Chapter 1: Corporate Governance, Smart Innovation Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis	P.20 P.45
  Self-defined theme			P.

• Ethical management and legal compliance

  

  

  Disclosure Number	Disclosure	Chapter	Page
  GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary 103-2 The management approach and its components 103-3 Evaluation of the management approach	Chapter 1: Corporate Governance, Smart Innovation Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis	P.20 P.45
  GRI 205: Anti-corruption 2016	205-3 Confirmed incidents of corruption and actions taken	Chapter 1: Ethical Management	P.30
  GRI 206: Anti-competitive Behavior 2016	206-1 Legal actions for anti-competitive behavior, antitrust, and monopoly practices	Chapter 1: Ethical Management	P.30
  GRI 307: Environmental Compliance 2016	307-1 Non-compliance with environmental laws and regulations	Chapter 5: Environmental Management System	P.99

• Innovative Development and Low-Carbon Technologies

  

  

  Disclosure Number	Disclosure	Chapter	Page
  GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary 103-2 The management approach and its components 103-3 Evaluation of the management approach	Chapter 1: Corporate Governance, Smart Innovation Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis	P.20 P.45
  Self-defined theme			P.

• Employee rights and diverse equality

  

  

  Disclosure Number	Disclosure	Chapter	Page
  GRI 103: Management Approach 2016	103-1 Explanation of the material topic and its Boundary 103-2 The management approach and its components 103-3 Evaluation of the management approach	Chapter 2: Diverse Inclusiveness, Employee Satisfaction Chapter 1: Stakeholder Communication and Responsibilities - Scope of Material Issues and Materiality Analysis	P.47 P.45
  GRI 412: Human Rights Assessment 2016	412-1 Operations that have been subject to human rights reviews or impact assessments	Chapter 2: Communication and Protection of Employee Rights-Human Rights Policies	P.55

SASB Standard Comparison Table

• SASB Standard Comparison Table

  

  

  Disclosed Theme	Disclosed Metrics	Category	Indicator Code	Report Content or Descriptions	Corresponding Sections
  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 87,706 thousand tons, with 49.19% sourced from High Baseline Water Stress regions. (2) Total volumes of water consumed amounted to 5,677 thousand tons, with 5.88% sourced from High Baseline Water Stress regions.	Chapter 5: Water Management, P.100
  Waste Management	Amount of hazardous waste from manufacturing, percentage recycled	Quantitative	TC-ES-150a.1	We generated 453,443 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.102
  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 2021. (2) There were no idle days due to employee strikes or work stoppages in 2021.
  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 0.1151 and 0.0136, respectively. (2) The near miss frequency rates (NMFR) for direct employees and contract employees were 0.0085 and 0, 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.69
  	(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, 27% 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, 24% supplier facilities have completed RBA VAP audits and 50% 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 95%, respectively; the priority non-conformance and other nonconformance rates for our key electronics suppliers were 8% and 24%, 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 88%, respectively.
  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. 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 1,569 suppliers. We achieved a 100% survey response rate and did not discover any regulatory violations.	Chapter 4：Supplier Management Processes, P.79

United Nation Global Compact Comparison Table

• Human Rights

  

  

  Businesses should support and respect the protection of internationally proclaimed human rights

  The Group supports and respects international human rights standards. The Group referenced the RBA Code of Conduct, the Universal Declaration of Human Rights (UDHR), and the standards of the International Labour Organization (ILO) when formulating our “Principle of Social and Environmentally Responsible Code of Conduct” . It discloses our human rights policies for labor protection that safeguard employee rights and provide them with dignity and respect. The “Foxconn Supplier Social and Environment Responsibility Code of Conduct” requires suppliers that they have to protect the human rights of their employees.

  P.56

  Make sure that they are not complicit in human rights abuses

  The Group will not complicit in human rights abuses. The Group has established management processes for supplier procurement of responsible minerals and issued the “Foxconn Statement on Responsible Mineral Procurement”. As a member of the RMI (Responsible Mineral Initiative), We require new suppliers have to sign and comply with the Group's responsible mineral procurement policies, and submit verified CMRT reports before they can become a qualified Group supplier.

  P.88

• Labor

  

  

  Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining

  The Group supports the freedom of association and the effective recognition of the right to collective bargaining. To protect freedom of association for our employees, the employee handbook stipulates employee rights, also relevant articles on consultations and negotiations are stipulated in the “Summary of the Collective Consultation Letter” and the “Reply on the Collective Bargaining of the Trade Unions Association of the Company”. The “Foxconn Supplier Social and Environment Responsibility Code of Conduct” requires suppliers shall respect the right of all workers to form and join trade unions of their own choosing, to bargain collectively, and to engage in peaceful assembly as well as respect the right of workers to refrain from such activities.

  P.56

  The elimination of all forms of forced and compulsory labor

  The Group supports the elimination of all forms of forced and compulsory labor, and the concepts relating to prohibition of forced labor have been integrated into our talent recruitment principles and processes. The “Foxconn Supplier Social and Environment Responsibility Code of Conduct” requires suppliers that forced, bonded (including debt bondage) or indentured labor, involuntary or exploitative prison labor, slavery or trafficking of persons is not permitted.

  P.49

  The effective abolition of child labor
  The Group supports the effective abolition of child labor, and the concepts relating to prohibition of using child labor have been integrated into our talent recruitment principles and processes. The “Foxconn Supplier Social and Environment Responsibility Code of Conduct” requires suppliers shall not to use child labor.	P.49

  The elimination of discrimination in respect of employment and occupation

  The Group supports the elimination of discrimination in respect of employment and occupation. The Group does not discriminate and harassment due to any reasons, and we are committed to a workforce free of harassment and unlawful discrimination. The “Foxconn Supplier Social and Environment Responsibility Code of Conduct” requires suppliers that they should be committed to a workplace free of harassment and unlawful discrimination.

  P.49

• Environment

  

  

  Businesses should support a precautionary approach to environmental challenges

  The Group supports a precautionary approach to environmental challenges. The Group assessed all environmental considerations and their impacts on the environment; and compared their severity and other factors through comprehensive evaluations to ensure prior identification of major potential factors, then formulated improved measures and operating processes that reduced and prevented the impacts from these factors. The “Foxconn Supplier Social and Environment Responsibility Code of Conduct” requires suppliers that they should adverse effects on environment is to be minimized while safeguarding the health and safety of the public.

  P.105

  Undertake initiatives to promote greater environmental responsibility
  The Group supports undertaking initiatives to promote greater environmental responsibility. All activities of the company will be environment-oriented, identifying and minimizing environmental impacts to reduce adverse impacts on the environment. “Foxconn Supplier Social and Environment Responsibility Code of Conduct” requires suppliers to be minimized or eliminated at the source or by practices.	P.88

  Encourage the development and diffusion of environmentally friendly technologies
  The Group encourages the development and diffusion of environmentally friendly technologies. The Group not only strictly requires supplier raw materials to comply with environmental protection laws, but is also attentive of environmental protection concepts at the initial stages of product design. We adhere to green design concepts, and strive to minimize product environmental impacts.	P.85

• Anti-Corruption

  

  

  Businesses should work against corruption in all its forms, including extortion and bribery
  The Group prohibits corruption, including extortion and bribery, and adopts a zero-tolerance policy for any violations or activities. “Foxconn Supplier Social and Environment Responsibility Code of Conduct” requires suppliers that prohibit any and all forms of bribery, corruption, extortion and embezzlement.	P.30

External assurance

• External assurance

  

  

  Disclosure Number	Disclosure	Chapter	Page
  102-56	External assurance	Appendix III. Independent Verification Statement	P.134