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GRI

GRI Content Index

Statement of Use HL D&I Halla has reported the information cited in this GRI Content Index in accordance with the GRI Standards for the period from January 1, 2025 to December 31, 2025.
GRI 1 Used GRI 1: Foundation 2021
Applicable GRI Sector Standard(s) Not applicable, as no GRI Sector Standard corresponding to HL D&I Halla’s industry classification had been published as of the publication date of this report.

GRI 2: General Disclosures

Category GRI Disclosure Disclosure Title Contents
The Organization and Its Reporting Practices 2-1 Organizational details INTRODUCTION > Company Overview
2-2 Entities included in the organization’s sustainability reporting OVERVIEW > About this Report > Reporting Scope
2-3 Reporting period, frequency and contact point OVERVIEW > About this Report > Reporting Period and Frequency
2-4 Restatements of information OVERVIEW > About this Report > Reporting Period and Frequency
2-5 External assurance APPENDIX > Independent Assurance Statement
2-6 Activities, value chain and other business relationships INTRODUCTION > Company Overview
INTRODUCTION > Major Businesses
INTRODUCTION > Value Creation Process
Activities and Workers 2-7 Employees ESG DATA PACK > Social Data > Employees and Recruitment > Employee Indicators
2-8 Workers who are not employees ESG DATA PACK > Social Data > Employees and Recruitment > Employee Indicators
Governance 2-9 Governance structure and composition SUSTAINABILITY PERFORMANCE > Governance > Governance Structure > Board of Directors > Board Principles
SUSTAINABILITY PERFORMANCE > Governance > Governance Structure > Board of Directors > Composition of the Board of Directors
2-10 Nomination and selection of the highest governance body SUSTAINABILITY PERFORMANCE > Governance > Governance Structure > Board of Directors > Board Diversity, Independence and Expertise
SUSTAINABILITY PERFORMANCE > Governance > Governance Structure > Board of Directors > Appointment of Directors and Candidate Recommendation
2-11 Chair of the highest governance body SUSTAINABILITY PERFORMANCE > Governance > Governance Structure > Board of Directors > Composition of the Board of Directors
2-12 Role of the highest governance body in overseeing the management of impacts ESG STRATEGY > Sustainability Management Strategy and System > Sustainability Management Governance
2-13 Delegation of responsibility for managing impacts ESG STRATEGY > Sustainability Management Strategy and System > Sustainability Management Governance
2-14 Role of the highest governance body in sustainability reporting ESG STRATEGY > Sustainability Management Strategy and System > Sustainability Management Governance
SUSTAINABILITY PERFORMANCE > Governance > Governance Structure > Board Operation
2-15 Conflicts of interest SUSTAINABILITY PERFORMANCE > Governance > Governance Structure > Board of Directors
Refer to p. 5 of the Corporate Governance Charter
Corporate Governance Charter
2-16 Communication of critical concerns SUSTAINABILITY PERFORMANCE > Governance > Governance Structure > Board Operation
2-17 Collective knowledge of the highest governance body SUSTAINABILITY PERFORMANCE > Governance > Governance Structure > Board of Directors > Support for Enhancing Board Capabilities
2-18 Evaluation of the performance of the highest governance body SUSTAINABILITY PERFORMANCE > Governance > Governance Structure > Board of Directors > Board Operation > Board Evaluation and Compensation
2-19 Remuneration policies FY2025 Business Report, pp. 344–348
SUSTAINABILITY PERFORMANCE > Governance > Governance Structure > Board of Directors > Board Operation > Board Evaluation and Compensation
2-20 Process to determine remuneration FY2025 Business Report, pp. 344–348
SUSTAINABILITY PERFORMANCE > Governance > Governance Structure > Board of Directors > Board Operation > Board Evaluation and Compensation
FY2025 HL D&I Halla Business Report
2-21 Annual total compensation ratio ESG DATA PACK > Governance Data > Executive Compensation
Strategy, Policies and Practices 2-22 Statement on sustainable development strategy OVERVIEW > CEO MESSAGE
2-23 Policy commitments Quality, Environment and Safety Policy
Supply Chain Sustainability Management Policy
Supplier Code of Conduct
Customer Service Charter
Human Rights Management Declaration
OVERVIEW > Management Vision
ESG STRATEGY > Sustainability Management Strategy and System > Sustainability Management Strategy
SUSTAINABILITY PERFORMANCE > Social > Human Rights Management > Human Rights Management System
SUSTAINABILITY PERFORMANCE > Governance > Integrity and Ethical Management > Integrity and Ethical Management System
SUSTAINABILITY PERFORMANCE > Governance > Integrity and Ethical Management > Integrity and Ethical Management Policy
2-24 Embedding policy commitments ESG STRATEGY > Sustainability Management Strategy and System > Sustainability Management Strategy
SUSTAINABILITY PERFORMANCE > Social > Human Rights Management > Human Rights Management System
SUSTAINABILITY PERFORMANCE > Governance > Integrity and Ethical Management > Integrity and Ethical Management System
SUSTAINABILITY PERFORMANCE > Governance > Integrity and Ethical Management > Integrity and Ethical Management Policy
2-25 Processes to remediate negative impacts ESG FOCUS > [Material Topic 2] Occupational Safety and Health at Business Sites > Risk Management > Routine Risk Assessment > Operation of the Hazard Reporting Center
SUSTAINABILITY PERFORMANCE > Social > Human Rights Management > Human Rights Risk Management > Human Rights Grievance Handling
SUSTAINABILITY PERFORMANCE > Governance > Integrity and Ethical Management > Reports of Unethical Conduct in 2025
2-26 Mechanisms for seeking advice and raising concerns SUSTAINABILITY PERFORMANCE > Governance > Integrity and Ethical Management > Reporting of Unethical Conduct
2-27 Compliance with laws and regulations Refer to pp. 364–365 of the FY2025 Business Report
FY2025 HL D&I Halla Business Report
2-28 Membership associations APPENDIX > Associations and Awards > Membership Status
Stakeholder Engagement 2-29 Approach to stakeholder engagement ESG STRATEGY > Stakeholder Engagement
2-30 Collective bargaining agreements SUSTAINABILITY PERFORMANCE > Social > Talent Management > Improvement of Organizational Culture > Mutually Beneficial Labor-Management Relations
ESG DATA PACK > Social Data > Labor-Management Relations

GRI 3: Material Topics

Category GRI Disclosure Disclosure Title Contents
Disclosures on Material Topics 3-1 Process to determine material topics ESG STRATEGY > Materiality Assessment > Double Materiality Assessment Process
3-2 List of material topics ESG STRATEGY > Materiality Assessment > Double Materiality Assessment Results
Priority Material Topic Relevant GRI Disclosures
1 Occupational Safety and Health at Business Sites 403-1 403-2 403-3 403-4 403-5 403-6 403-7 403-9
2 Quality Management and Customer Satisfaction 416-1
3 Climate Change Response 201-2 302-1 302-3 305-1 305-2 305-3 305-4
3-3 Management of material topics ESG STRATEGY > Materiality Assessment > Double Materiality Assessment Results

Topic Standards

Category GRI Disclosure Disclosure Title Contents
Economic Performance 201-1 Direct economic value generated and distributed INTRODUCTION > Company Overview
INTRODUCTION > Major Businesses
INTRODUCTION > Value Creation Process
201-2 Financial implications and other risks and opportunities due to climate change ESG FOCUS > [Material Topic 1] Climate Change Response
Anti-corruption 205-2 Communication and training about anti-corruption policies and procedures SUSTAINABILITY PERFORMANCE > Governance > Integrity and Ethical Management > Integrity and Ethical Management Education and Communication
205-3 Confirmed incidents of corruption and actions taken SUSTAINABILITY PERFORMANCE > Governance > Integrity and Ethical Management > Reporting of Unethical Conduct
Energy 3-3 Management of material topics: Energy ESG STRATEGY > Materiality Assessment
302-1 Energy consumption within the organization ESG DATA PACK > Environmental Data > Greenhouse Gas and Energy > Energy
302-3 Energy intensity ESG DATA PACK > Environmental Data > Greenhouse Gas and Energy > Energy
Water and Effluents 303-1 Interactions with water as a shared resource SUSTAINABILITY PERFORMANCE > Environmental > Environmental Impact Management > Water Resource Management > Water Risk Management
303-2 Management of water discharge-related impacts SUSTAINABILITY PERFORMANCE > Environmental > Environmental Impact Management > Water Resource Management > Water and Wastewater Management
303-3 Water withdrawal ESG DATA PACK > Environmental Data > Pollutant and Resource Management > Water Consumption
303-5 Water consumption ESG DATA PACK > Environmental Data > Pollutant and Resource Management > Water Consumption
Biodiversity 101-2 Management of biodiversity impacts SUSTAINABILITY PERFORMANCE > Environmental > Biodiversity Management > Biodiversity Strategy > Interface with Nature (Locate)
101-4 Identification of biodiversity impacts SUSTAINABILITY PERFORMANCE > Environmental > Biodiversity Management > Biodiversity Strategy > Interface with Nature (Locate) > ① Assessment of Value Chain Dependencies and Impacts
SUSTAINABILITY PERFORMANCE > Environmental > Biodiversity Management > Biodiversity Strategy > Response and Disclosure (Prepare)
101-5 Locations with biodiversity impacts SUSTAINABILITY PERFORMANCE > Environmental > Biodiversity Management > Biodiversity Strategy > Interface with Nature (Locate) > ② Identification of Business Sites Sensitive to Natural Capital
101-8 Ecosystem services SUSTAINABILITY PERFORMANCE > Environmental > Biodiversity Management > Biodiversity Strategy > Response and Disclosure (Prepare)
Emissions 3-3 Management of material topics: Emissions ESG STRATEGY > Materiality Assessment
305-1 Direct (Scope 1) GHG emissions ESG DATA PACK > Environmental Data > Greenhouse Gas and Energy > Greenhouse Gas Emissions
305-2 Energy indirect (Scope 2) GHG emissions ESG DATA PACK > Environmental Data > Greenhouse Gas and Energy > Greenhouse Gas Emissions
305-3 Other indirect (Scope 3) GHG emissions ESG DATA PACK > Environmental Data > Greenhouse Gas and Energy > Greenhouse Gas Emissions
305-4 GHG emissions intensity ESG DATA PACK > Environmental Data > Greenhouse Gas and Energy > Greenhouse Gas Emissions
305-6 Emissions of ozone-depleting substances (ODS) ESG DATA PACK > Environmental Data > Pollutant and Resource Management > Hazardous Chemicals
Waste 306-1 Waste generation and significant waste-related impacts SUSTAINABILITY PERFORMANCE > Environmental > Resource Circulation > Waste Management Activities by Value Chain Stage
306-2 Management of significant waste-related impacts SUSTAINABILITY PERFORMANCE > Environmental > Resource Circulation > Waste Treatment Process
SUSTAINABILITY PERFORMANCE > Environmental > Resource Circulation > Waste Resource Circulation
306-3 Waste generated ESG DATA PACK > Environmental Data > Waste Generation and Treatment
306-4 Waste diverted from disposal ESG DATA PACK > Environmental Data > Waste Generation and Treatment
306-5 Waste directed to disposal ESG DATA PACK > Environmental Data > Waste Generation and Treatment
Supplier Environmental Assessment 308-1 New suppliers that were screened using environmental criteria SUSTAINABILITY PERFORMANCE > Environmental > Environmental Management > Green Supply Chain
Employment 401-1 New employee hires and employee turnover ESG DATA PACK > Social Data > Employees and Recruitment
401-3 Parental leave ESG DATA PACK > Social Data > Employees and Recruitment > Parental Leave
Labor-Management Relations 402-1 Minimum notice periods regarding operational changes ESG DATA PACK > Social Data > Labor-Management Relations
Occupational Health and Safety 3-3 Management of material topics: Occupational Health and Safety ESG STRATEGY > Materiality Assessment
403-1 Occupational health and safety management system ESG FOCUS > [Material Topic 2] Occupational Safety and Health at Business Sites > Response Strategy > Occupational Safety and Health Management System and Policy
403-2 Hazard identification, risk assessment and incident investigation ESG FOCUS > [Material Topic 2] Occupational Safety and Health at Business Sites > Risk Management > Periodic Risk Assessment > Management of On-site Risk Factors
ESG FOCUS > [Material Topic 2] Occupational Safety and Health at Business Sites > Risk Management > Routine Risk Assessment > Operation of the Hazard Reporting Center
ESG FOCUS > [Material Topic 2] Occupational Safety and Health at Business Sites > Risk Management > Safety Incident Response System
403-3 Occupational health services ESG FOCUS > [Material Topic 2] Occupational Safety and Health at Business Sites > Response Strategy > Health Promotion for On-site Workers
403-4 Worker participation, consultation and communication on occupational health and safety ESG FOCUS > [Material Topic 2] Occupational Safety and Health at Business Sites > Response Strategy > Regional Joint Management Group Council
403-5 Worker training on occupational health and safety ESG FOCUS > [Material Topic 2] Occupational Safety and Health at Business Sites > Response Strategy > Occupational Safety and Health Training
403-6 Promotion of worker health ESG FOCUS > [Material Topic 2] Occupational Safety and Health at Business Sites > Response Strategy > Health Promotion for On-site Workers > Occupational Disease Prevention Program
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships ESG FOCUS > [Material Topic 2] Occupational Safety and Health at Business Sites > Response Strategy > Commitment Convention for the Prevention of Serious Accidents
403-9 Work-related injuries ESG DATA PACK > Social Data > Safety > Work-related Fatalities and Injuries
Training and Education 404-1 Average hours of training per year per employee ESG DATA PACK > Social Data > Training
404-2 Programs for upgrading employee skills and transition assistance programs SUSTAINABILITY PERFORMANCE > Social > Talent Management > Employee Capability Enhancement
Diversity and Equal Opportunity 405-1 Diversity of governance bodies and employees SUSTAINABILITY PERFORMANCE > Social > Talent Management System > Employee Diversity
SUSTAINABILITY PERFORMANCE > Governance > Governance Structure > Board of Directors > Board Diversity, Independence and Expertise
405-2 Ratio of basic salary and remuneration of women to men ESG DATA PACK > Social Data > Compensation
Supplier Social Assessment 414-1 New suppliers that were screened using social criteria SUSTAINABILITY PERFORMANCE > Social > Sustainable Supply Chain > Supplier Sustainability Assessment
414-2 Negative social impacts in the supply chain and actions taken SUSTAINABILITY PERFORMANCE > Social > Sustainable Supply Chain > Supplier Sustainability Assessment
Customer Health and Safety 416-1 Assessment of the health and safety impacts of product and service categories ESG FOCUS > [Material Topic 3] Quality Management > Response Strategy > Product and Service Safety Inspections