Resources｜Global Reporting Initiative Index

GRI Standards Content Index

Statement of Use: Winbond Electronics Corporation has followed the GRI guidelines to report the content from January 1, 2023, to December 31, 2023.
GRI 1 used: GRI 1 : Foundation 2021
Applicable GRI Sector Standard(s): There were no applicable GRI Sector Standards during the reporting period of this report.

GRI1 Foundation / GRI2 General Disclosure 2021

The Organization and Its Reporting Practices

Activities and Workers

Governance

Strategy, Policies, and Practices

Stakeholder Engagement

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
2-1	Organizational details	About Winbond	P.7	-
		1.1 Corporate Governance	P.43	-
		Appendix 1: About this report	P.133	-
2-2	Entities includes in the organization's sustainability reporting	About Winbond	P.7	-
2-3	Reporting period, frequency and contact point	Appendix 1: About this report	P.133	-
2-4	Restatements of information	Appendix 1: About this report	P.133	No restatements of information
2-5	External assurance	Appendix 8: Assurance statement	P.153	-

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
2-6	Activities, value chain and other Business Relationships	About Winbond	P.7	No significant changes during the reporting period
		1.3.2 Economic Performance	P.53
		4.1 Sustainable Supply Chain Management framework and Mechanisms	P.94
2-7	Employees	5.2.1 Workforce Structure	P.110
2-8	Workers who are not employees	5.2.1 Workforce Structure	P.111

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
2-9	Governance structure and composition	1.1 Corporate Governance	P.43	-
2-10	Nomination and selection of the highest governance body	1.1.1 Board of Directors	P.43	-
2-11	Chair of the highest governance body	ESG Implementation Framework	P.26	-
2-11	Chair of the highest governance body	1.1.1 Board of Directors	P.43	-
2-12	Role of the highest governance body in overseeing the management of impacts	A message from our Chairman and CEO	P.5	-
		Materiality Analysis and Stakeholder Engagement	P.28	-
		1.1.3 Shareholder Relations and Rights	P.48	-
2-13	Delegation of responsibility for managing impacts	ESG Implementation Framework	P.26	-
		1.1.2 Operations and Responsibilities of the Functional Committees	P.46	-
		1.1.3 Shareholder Relations and Rights	P.48	-
		1.4 Risk Management	P.54	-
2-14	Role of the highest governance body in sustainability reporting	Materiality Analysis and Stakeholder Engagement	P.28	-
2-14		Appendix 1 About this Report	P.133	-
2-15	Conflicts of interest	1.1.1 Board of Directors	P.43	-
2-16	Communication of critical concerns	1.1.1 Board of Directors	P.43	-
2-17	Collective knowledge of the highest governance body	1.1.1 Board of Directors	P.43	-
2-18	Evaluation of the performance of the highest governance body	1.1.1 Board of Directors	P.43	-
2-18		1.1.2 Operations and Responsibilities of the Functional Committees	P.46
2-19	Remuneration policies	1.1.2 Operations and Responsibilities of the Functional Committees	P.46	-
2-20	Process to determine remuneration	1.1.2 Operations and Responsibilities of the Functional Committees	P.46	-
2-21	Annual total compensation ratio	5.2.3 Compensation and Benefits	P.115	-

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
2-22	Statement on sustainable development strategy	A message from our Chairman and CEO	P.5	-
2-23	Policy commitments	4.1 Sustainable Supply Chain Management Framework and Mechanisms	P.94	-
2-23	Policy commitments	5 Human Rights and Social Inclusion	P.107	-
2-24	Embedding policy commitments	4.1 Sustainable Supply Chain Management Framework and Mechanisms	P.94	-
2-24	Embedding policy commitments	5.1 Human Rights Governance	P.108	-
2-25	Processes to remediate negative impacts	Materiality Analysis and Stakeholder Engagement	P.28	-
		1.4 Risk Managment	P.54	-
		5.3 Employee Communication and Relations	P.121
2-26	Mechanisms for seeking advice and raising concerns	1.2.1 Internal	P.51	-
2-27	Compliance with laws and regulations	1.2 Business Integrity	P.50	-
		3 Environmental Sustainability	P.83	-
		5 Human Rights and Social Inclusion	P.107	-
2-28	Membership associations	Appendix 2: Memberships	P.135	-

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
2-29	Approach to stakeholder engagement	Materiality Analysis and Stakeholder Engagement	P.28	-
2-30	Collective bargaining agreements	5.3 Employee Communication and Relations	P.121	No collective bargaining agreements as no union has been formed

GRI3 Standard Disclosure 2021

Productivity and Business Performance*

Business Integrity and Corporate Governance*

Energy and Greenhouse Gas Management*

Water Resource Management

Waste Management

Talent Management*

Supply Chain Management*

Product and Services Quality

Information Security and Personal Information Protection

Green Product*

Research, Development and Innovation*

Risk Management*

Regulatory Compliance*

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	Materiality Analysis and Stakeholder Engagement 1 Corporate Governance	P.28 P.42	-
	3-2 List of material topics
	3-3 Management of material topics
GRI 201 Economic Performance 2016	201-1 Direct economic value generated and distributed	1.3.2 Economic Performance	P.53	-
	201-2 Financial implications and other risks and opportunities due to climate change	1.6 Climate change management	P.62	-
	201-3 Define benefit plan obligations and other retirement plans	5.2.3 Compensation and Benefits	P.115	-
	201-4 Financial assistance received from government	1.1.4 Tax Management	P.49	-
	201-4 Financial assistance received from government	4.3.1 Green and Low-carbon Supply Chain	P.98

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	Materiality Analysis and Stakeholder Engagement 1 Corporate Governance	P.28 P.42	-
	3-2 List of material topics
	3-3 Management of material topics
GRI 205 Anti-Corruption 2016	205-1 Operation assessed for risks related to corruption	1.2.1 Internal Controls and Audits	P.51	-
	205-2 Communication and training about anti-corruption policies and procedures	1.2 Business Integrity	P.50	no incidents of corruption
	205-3 Confirmed incidents of corruption and actions taken	1.2 Business Integrity	P.50	no incidents of corruption
GRI 206 Anti-competitive Behavior 2016	206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	1.2 Business Integrity	P.50	no incidents of anti-competitive behavior

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	Materiality Analysis and Stakeholder Engagement 3 Environmental Sustainability	P.28 P.83	-
	3-2 List of material topics
	3-3 Management of material topics
GRI 302 Energy 2016	302-1 Energy consumption within the organization	3.1.1 Energy Management	P.84	-
	302-3 Energy intensity	3.1.1 Energy Management	P.84	-
	302-4 Reduction of energy consumption	3.1.1.2 Energy Conservation Action Plan	P.85	-
	302-5 Reduction is energy requirements of products and services	2.1.1 Innovation in Technology and Services	P.71	-
GRI 305：Emission 2016	305-1 Direct (Scope 1) GHG emissions	3.1.2 Greenhouse Gas Management	P.87	-
	305-2 Energy indirect (Scope 2) GHG emissions	3.1.2 Greenhouse Gas Management	P.87	-
	305-3 Other indirect (Scope 3) GHG emissions	3.1.2 Greenhouse Gas Management	P.87	-
	305-4 GHG emissions intensity	3.1.2 Greenhouse Gas Management	P.87	-
	305-5 Reduction of GHG emission	3.1.2 Greenhouse Gas Management	P.87	-
	305-5 Reduction of GHG emission	3.1.1.2 Energy Conservation Action Plan	P.85
	305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	3.4 Air Pollution Control	P.91	-

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
GRI 303 Water and Effluents 2018	303-1 Interactions with water as a shared resource	3.2 Water Resource Management	P.88	-
	303-2 Management of water discharge-related impacts	3.2 Water Resource Management	P.88	-
	303-3 Water withdrawal	3.2 Water Resource Management	P.88	-
	303-4 Water discharge	3.2 Water Resource Management	P.88	-
	303-5 Water consumption	3.2 Water Resource Management	P.88	-

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
GRI 306 Waste 2020	306-3 Waste generated	3.3 Waste Management	P.91	-
GRI 306 Waste 2020	306-4 Waste diverted from disposal	3.3 Waste Management	P.91	-

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	Materiality Analysis and Stakeholder Engagement 5 Human Rights and Social Inclusion	P.28 P.107	-
	3-2 List of material topics
	3-3 Management of material topics
GRI 401：Employment 2016	401-1 New employee hires and employee turnover	5.2.2 Talent Recruitment and Performance Evaluation	P.113	-
	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	5.2.3 Compensation and Benefits	P.116	-
	401-3 Parental leave	5.2.3 Compensation and Benefits	P.117	-
GRI 403 Occupational Health and Safety 2018	403-1 Occupational health and safety management system	5.4.1 Occupational Safety and Health Management System	P.122	-
	403-2 Hazard identification, risk assessment, and incident investigation	5.4.1 Occupational Safety and Health Management System	P.122	-
		5.4.2 Environmental Safety and Health Risk Assessment	P.126	-
	403-3 Occupational health services	5.4.1 Occupational Safety and Health Management System	P.122	-
	403-3 Occupational health services	5.4.2 Environmental Safety and Health Risk Assessment	P.122	-
	403-4 Occupational health and safety management system	5.4.1 Occupational Safety and Health Management System	P.122	-
	403-5 Worker training on occupational health and safety	5.4.1 Occupational Safety and Health Management System	P.122	-
	403-6 Promotion of worker health	5.2.3 Compensation and Benefits	P.115	-
	403-6 Promotion of worker health	5.4.1 Occupational Safety and Health Management System	P.122	-
	403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	5.4.1 Occupational Safety and Health Management System	P.122	-
		5.4.3 Emergency Response Measures	P.126	-
	403-8 Workers covered by an occupational health and safety management system	5.4.1 Occupational Safety and Health Management System	P.122	-
	403-9 Work-related injuries	5.4.1 Occupational Safety and Health Management System	P.122	-
	403-10 Work-related ill health	5.4.1 Occupational Safety and Health Management System	P.122	no incidents of occupational diseases
GRI 404 Training and Education 2016	404-1 Average hours of training per year per employee	5.2.4 Talent Development and Learning Outcomes	P.119	-
	404-2 Programs for upgrading employee skills and transition assistance programs	5.2.4 Talent Development and Learning Outcomes	P.119	-
	404-3 Percentage of employees receiving regular performance and career development reviews	5.2.2 Talent Recruitment and Performance Evaluation	P.115	-
GRI 405：Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	1.1.1 Board of Directors	P.43	-
		5.2.1 Workforce Structure	P.110	-
		5.2.2 Talent Recruitment and Performance Evaluation	P.112	-
	405-2 Ratio of basic salary and remuneration of women to men	5.2.3 Compensation and Benefits	P.115	-
GRI 406：Non-discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	5. Human Rights and Social Inclusion	P.107
GRI 408：Child Labor 2016	408-1 Operations and suppliers at significant risk for incidents of child labor	5.2.1 Workforce Structure	P.110

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	Materiality Analysis and Stakeholder Engagement 4 Sustainable Supply Chain	P.28 P.93	-
	3-2 List of material topics			-
	3-3 Management of material topics			-
GRI 308：Supplier Environmental Assessment 2016	308-1 New suppliers that were screened using environmental criteria	4.1.3 Supplier Management Process and Mechanisms	P.95	-
	308-2 Negative environmental impacts in the supply chain and actions taken	4.1.3 Supplier Management Process and Mechanisms	P.95	-
		4.2 Sustainable Supply Chain Risk Management	P.96	-
		4.3 Sustainable Supply Chain Impact	P.98
GRI 414：Supplier Social Assessment 2016	414-1 New suppliers that were screened using social criteria	4.1.3 Supplier Management Process and Mechanisms	P.95	-
GRI 414：Supplier Social Assessment 2016	414-2 Negative social impacts in the supply chain and actions taken	4 Sustainable Supply Chain	P.93	-

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
GRI 417 Marketing and Labeling 2016	417-2 Incidents of non-compliance concerning product and service information and labeling	1.2 Business Integrity	P.50	No incidents of non-compliance concerning product and service information and Labeling
GRI 417 Marketing and Labeling 2016	417-3 Incidents of non-compliance concerning marketing communications	1.2 Business Integrity	P.50	No incidents of non-compliance concerning marketing Communications

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
GRI 418 Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	2.3 Customer Relationship Management	P.81	No substantiated complaints Regarding concerning breaches of customer privacy and losses of customer data

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	Materiality Analysis and Stakeholder Engagement 2 Green Product	P.28 P.70	-
	3-2 List of material topics
	3-3 Management of material topics
Self-defined topics – Green product	-	2 Green Product	P.70	-

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	Materiality Analysis and Stakeholder Engagement 2.1 Research, Development, and Innovation	P.28 P.71	-
	3-2 List of material topics
	3-3 Management of material topics
Self-defined topics –Research & development and innovation	-	2.1 Research, Development, and Innovation	P.71	-

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	Materiality Analysis and Stakeholder Engagement 1 Corporate Governance	P.28 P.42	-
	3-2 List of material topics
	3-3 Management of material topics
Self-defined topics – Risk management	-	1.4 Risk Management	P.54	-

GRI Standard	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	Materiality Analysis and Stakeholder Engagement 1 Corporate Governance	P.28 P.42	-
	3-2 List of material topics
	3-3 Management of material topics
Self-defined topics –Regulatory compliance	-	1.2 Business Integrity	P.50	-
		3 Environmental Sustainability	P.83	-
		5 Human Rights and Social Inclusion	P.107	-

* Material Topics