Resources｜Global Reporting Initiative Index

GRI Standards Disclosures Comparison Table

Usage statement: Winbond Electronics Co., Ltd. has followed the GRI guidelines to report the content from January 1, 2022 to December 31, 2022.
GRI used: GRI 1: Foundation 2021
Applicable GRI Industry Standards: There is no applicable GRI Industry Standards during the reporting period of this report

GRI1 Foundation 2021 / GRI2 General Disclosures 2021

The organization and its reporting practices

Activities and workers

Governance

Strategy, policies and practices

Stakeholder engagement

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
2-1	Organizational details	Company Profile	P.7	-
		5.1 Corporate Governance	P.108	-
		Appendix 1 About this Report	P.128	-
2-2	Entities included in the organization’s sustainability reporting	Company Profile	P.9	-
2-3	Reporting period, frequency and contact point	Appendix 1 About this Report	P.128	-
2-4	Restatements of information	Appendix 1 About this Report	P.128	There were no restatements of information
2-5	External assurance	Appendix 7 Independent Third-Party Assurance Statement	P.141	-

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
2-6	Activities, value chain and other business relationships	Company Profile	P.7	No significant changes during the reporting period
		3.1 Supply Chain Composition and Overview	P.71	-
		5.3 Productivity and Business Performance	P.113	-
2-7	Employees	4.2.1 Workforce Structure	P.82	-
2-8	Workers who are not employees	4.2.1 Workforce Structure	P.82	-

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
2-9	Governance structure and composition	5.1 Corporate Governance	P.108	-
2-10	Nomination and selection of the highest governance body	5.1 Corporate Governance	P.108	-
2-11	Chair of the highest governance body	II. Sustainable Development Governance	P.27	-
2-11	Chair of the highest governance body	5.1 Corporate Governance	P.108	-
2-12	Role of the highest governance body in overseeing the management of impacts	Message from the Chairman and CEO	P.4	-
		III. Materiality Analysis and Stakeholder Engagement	P.34	-
		5.1.3 Shareholder Relations and Rights	P.111	-
2-13	Delegation of responsibility for managing impacts	II. Sustainable Development Governance	P.27	-
		5.1.2 Operations and Main Duties of the Functional Committees	P.110	-
		5.2 Business Integrity	P.112	-
		5.4 Risk Management	P.115	-
2-14	Role of the highest governance body in sustainability reporting	III. Materiality Analysis and Stakeholder Engagement	P.33	-
2-14		Appendix 1 About this Report	P.128	-
2-15	Conflicts of interest	5.1.1 Board Operation	P.108	-
2-16	Communication of critical concerns	5.1.1 Board Operation	P.108	-
2-17	Collective knowledge of the highest governance body	5.1 Corporate Governance	P.110	-
2-18	Evaluation of the performance of the highest governance body	5.1.1 Board Operation	P.110	-
2-19	Remuneration Policy	5.1.2 Operations and Main Duties of the Functional Committees	P.110	-
2-20	Process to determine remuneration	5.1.2 Operations and Main Duties of the Functional Committees	P.110	-
2-21	Annual total compensation ratio	4.2.3 Compensation and Benefits	P.89	-

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
2-22	Statement on sustainable development strategy	Message from the Chairman and CEO	P.4	-
2-23	Policy commitments	III. Materiality Analysis and Stakeholder Engagement	P.32	-
		4. Human Rights and Social Inclusion	P.78	-
		3.2 Sustainable Supply Chain Management Framework	P.71	-
2-24	Embedding policy commitments	4.1 Human Rights Due Diligence Inclusion	P.79	-
2-24	Embedding policy commitments	3.2 Sustainable Supply Chain Management Framework	P.71	-
2-25	Processes to remediate negative impacts	III. Materiality Analysis and Stakeholder Engagement	P.37	-
2-25	Processes to remediate negative impacts	5.4 Risk Management	P.115	-
2-26	Mechanisms for seeking advice and raising concerns	5.1.4 Internal Controls and Audits	P.112	-
2-27	Compliance with laws and regulations	2. Environmental Sustainability	P.58	-
		4. Human Rights and Social Inclusion	P.78	-
		5.2 Business Integrity	P.112	-
2-28	Membership associations	Appendix 2 Participation in industry associations	P.130	-

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
2-29	Approach to stakeholder engagement	III. Materiality Analysis and Stakeholder Engagement	P.33	-
2-30	Collective bargaining agreements	4.3 Employer-Employee Relations	P.96	There are no collective bargaining agreements as no union has been formed

GRI3 Material Topics 2021

Management of material topics

Productivity and Business Performance*

Business Integrity and Corporate Governance*

Energy and Greenhouse Gas Management*

Water Management

Waste Management

Human Resources Management*

Supply Chain Management*

Product and Service Quality

Information security and personal information protection

Green Product*

Research, Development and Innovation*

Risk Management*

Regulatory Compliance*

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
3-3	Management of material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-2 List of material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-3 Management of material topics	5 Corporate Governance	P.107	-
GRI 201 Economic Performance 2016	201-1 Direct economic value generated and distributed	5.3 Productivity and Business Performance	P.113	-
	201-2 Financial implications and other risks and opportunities due to climate change	5.7 Climate Change Management	P.120	-
	201-3 Defined benefit plan obligations and other retirement plans	4.2.3 Compensation and Benefits	P.91	-
	201-4 Financial assistance received from government	5.1.5 Tax Management	P.112	-

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-2 List of material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-3 Management of material topics	5 Corporate Governance	P.107
GRI 205 Anti-corruption 2016	205-1 Operations assessed for risks related to corruption	5.1.4 Internal Controls and Audits	P.112	-
	205-1 Operations assessed for risks related to corruption	5.2 Business Integrity	P.112	-
	205-2 Communication and training about anti-corruption policies and procedures	5.2 Business Integrity	P.113	There were no incidents of corruption
	205-3 Confirmed incidents of corruption and actions taken	5.2 Business Integrity	P.113	There were no incidents of corruption
GRI 206 Anti-competitive Behavior 2016	206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	5.2 Business Integrity	P.113	There were no incidents of anti-competitive behavior

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-2 List of material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-3 Management of material topics	2 Environmental Sustainability	P.58	-
GRI 302 Energy 2016	302-1 Energy consumption within the organization	2.1.1 Energy Management	P.60	-
	302-3 Energy Intensity	2.1.1 Energy Management	P.60	-
	302-4 Reduction of energy consumption	2.1.1 Energy Management	P.59	-
	302-5 Reductions in energy requirements of products and services	1.1 Research, Development and Innovation	P.47	-
GRI 305 Emissions 2016	305-1 Direct (Scope 1) GHG emissions	2.1.2 Greenhouse gas management	P.62	-
	305-2 Energy indirect (Scope 2) GHG emissions	2.1.2 Greenhouse gas management	P.62	-
	305-3 Other indirect (Scope 3) GHG emissions	2.1.2 Greenhouse gas management	P.62	-
	305-4 GHG emissions intensity	2.1.2 Greenhouse gas management	P.62	-
	305-5 Reduction of GHG emissions	2.1.1 Energy Management	P.59	-
	305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	2.4 Air Pollution control	P.68	-

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
GRI 303 Water and Effluents 2018	303-1 Interactions with water as a shared resource	2.2.2 Water Usage	P.64	-
	303-2 Management of water discharge-related impacts	2.2.4 Wastewater Usage	P.66	-
	303-3 Water withdrawal	2.2.2 Water Usage	P.65	-
	303-4 Water discharge	2.2.4 Wastewater Usage	P.66	-
	303-5 Water consumption	2.2.2 Water Usage	P.65	-

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
GRI 306 Waste 2020	306-3 Waste generated	2.3 Waste Management	P.67	-
GRI 306 Waste 2020	306-4 Waste diverted from disposal	2.3 Waste Management	P.67	-

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-2 List of material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-3 Management of material topics	4 Human Rights and Social Inclusion	P.78	-
GRI 401 Employment 2016	401-1 New employee hires and employee turnover	4.2.2 Talent Recruitment and Performance Evaluation	P.86	-
	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	4.2.3 Compensation and Benefits	P.88	-
	401-3 Parental leave	4.2.3 Compensation and Benefits	P.91	-
GRI 403 Occupational Health and Safety 2018	403-1 Occupational health and safety management system	4.4.1 Occupational Safety and Health Management System	P.97	-
	403-2 Hazard identification, risk assessment, and incident investigation	4.4.1 Occupational Safety and Health Management System	P.99	-
		4.4.2 Environmental Safety and Health Risk Assessment	P.102	-
	403-3 Occupational health services	4.4.1 Occupational Safety and Health Management System	P.101	-
	403-3 Occupational health services	4.4.2 Environmental Safety and Health Risk Assessment	P.102	-
	403-4 Worker participation, consultation, and communication on occupational health and safety	4.4.1 Occupational Safety and Health Management System	P.97	-
	403-5 Worker training on occupational health and safety	4.4.1 Occupational Safety and Health Management System	P.101	-
	403-6 Promotion of worker health	4.2.3 Compensation and Benefits	P.92	-
	403-6 Promotion of worker health	4.4.1 Occupational Safety and Health Management System	P.101	-
	403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	4.4.1 Occupational Safety and Health Management System	P.99	-
		4.4.3 Emergency Response Measures	P.103	-
	403-8 Workers covered by an occupational health and safety management system	4.4.1 Occupational Safety and Health Management System	P.98	-
	403-9 Work-related injuries	4.4.1 Occupational Safety and Health Management System	P.99	-
	403-10 Work-related ill health	4.4.1 Occupational Safety and Health Management System	P.99	-
GRI 404 Training and Education 2016	404-1 Average hours of training per year per employee	4.2.4 Talent development and learning outcomes	P.94	-
	404-2 Programs for upgrading employee skills and transition assistance programs	4.2.4 Talent development and learning outcomes	P.93	-
	404-3 Percentage of employees receiving regular performance and career development reviews	4.2.2 Talent Recruitment and Performance Evaluation	P.88	-
GRI 405 Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	4.2.1 Workforce Structure	P.82	-
		4.2.2 Talent Recruitment and Performance Evaluation	P.87	-
		5.1.1 Board Operation	P.108	-
	405-2 Ratio of basic salary and remuneration of women to men	4.2.3 Compensation and Benefits	P.89	-

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-2 List of material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-3 Management of material topics	3 Sustainable Supply Chain	P.70	-
GRI 308 Supplier Environmental Assessment 2016	308-1 New suppliers that were screened using environmental criteria	3.2 Sustainable Supply Chain Management Framework	P.72	-
	308-2 Negative environmental impacts in the supply chain and actions taken	III. Materiality Analysis and Stakeholder Engagement	P.32	-
		3.3 Low Carbon Supply Chain	P.70	-
GRI 414 Supplier Social Assessment 2016	414-1 New suppliers that were screened using social criteria	3.2 Sustainable Supply Chain Management Framework	P.72	-
GRI 414 Supplier Social Assessment 2016	414-2 Negative social impacts in the supply chain and actions taken	III. Materiality Analysis and Stakeholder Engagement	P.32	-

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
GRI 417 Marketing and Labeling 2016	417-2 Incidents of non-compliance concerning product and service information and labeling	5.2 Business Integrity	P.112	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	5.2 Business Integrity	P.112	No incidents of non-compliance concerning marketing communications

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
GRI 418 Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	1.4 Customer Relationship Management	P.56	No substantiated complaints regarding concerning breaches of customer privacy and losses of customer data

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-2 List of material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-3 Management of material topics	1 Green Product	P.43	-
Self-defined Topics Green Product	-	1 Green Product	P.43	-

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-2 List of material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-3 Management of material topics	1.1 Research, Development and Innovation	P.44	-
Self-defined Topics Research, Development and Innovation	-	1.1 Research, Development and Innovation	P.44	-

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-2 List of material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-3 Management of material topics	5 Corporate Governance	P.107	-
Self-defined Topics Risk Management	-	5.4 Risk Management	P.115	-

GRI Standards	Disclosure	Corresponding Section	Page	Remarks
GRI 3	3-1 Process to determine material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-2 List of material topics	III. Materiality Analysis and Stakeholder Engagement	P.32	-
	3-3 Management of material topics	5 Corporate Governance	P.107	-
Self-defined Topics Legal Compliance	-	2 Environmental Sustainability	P.58	-
		4 Human Rights and Social Inclusion	P.78	-
		5 Corporate Governance	P.107	-