THE SUSTAINABILITY REPORT

The sustainability report
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GRI CONTENT INDEX

Statement of use

PVCFC has reported the information cited in this GRI content index for the 2023 fiscal year ending December 31, 2023 with reference to GRI Standards.

GRI 1 used

GRI 1: Foundation 2021

GRI Standard
GRI Index
Page Number
GRI 2: General Disclosures 2021

2-1: Organizational details

2-2: Entities included in the organization’s sustainability reporting

2-3: Reporting period, frequency, and contact point

2-4: Restatements of information

2-5:  External assurance

2-6: Activities, value chain, and other business relationships

2-7: Employees

2-8: Workers who are not employees

2-9: Governance structure and composition

2-10: Nomination and selection of the highest governance body

2-11: Chair of the highest governance body

2-12: Role of the highest governance body in overseeing the management of impacts

2-13: Delegation of responsibility for managing impacts

2-14: Role of the highest governance body in sustainability reporting

2-15: Conflicts of interest

2-16: Communication of critical concerns

2-17: Collective knowledge of the highest governance body

2-18: Evaluation of the performance of the highest governance body

2-19: Remuneration policies

2-20: Process to determine remuneration

2-21: Annual total compensation ratio

2-22: Statement on sustainable development strategy

2-23: Policy commitments

2-24: Embedding policy commitments

2-25: Processes to remediate negative impacts

2-26: Mechanisms for seeking advice and raising concerns

2-27: Compliance with laws and regulations

2-28: Membership associations

2-29: Approach to stakeholder engagement

2-30: Collective bargaining agreements

Page 9

Page 122

Page 122

Page 122

Page 122-123

Page 12-17;Page 26-27

Page 76

N/A

Page 24-25

Page 58

Page 24-25

Page 56-59

Page 55

Page 55

Page 52

N/A

N/A

Page 47-49

Page 67

Page 67

Page 67

Page 4-5; Page 41-44

Page 4-5

Page 29

N/A

Page 31-37

Page 30; 52

Page 34

Page 31-37

Page35

GRI 3: Material Topics 2021

3-1: Process to determine material topics

3-2: List of material topics

3-3: Management of material topics

Page 37-38

Page 39-40

Page 43-44

GRI 201: Economic Performance 2016

201-1: Direct economic value generated and distributed

201-2: Financial implications and other risks and opportunities due toclimate change

201-3: Defined benefit plan obligations and other retirement plans

201-4: Financial assistance received from government N

Page 6

Trang 29

N/A

N/A

GRI 202: Market Presence 2016

202-1: Ratios of standard entry level wage by gender compared to local minimum wage

202-2: Proportion of senior management hired from the localcommunity

N/A

Page 76

GRI 203: Indirect Economic Impacts 2016

203-1: Infrastructure investments and services supported

203-2: Significant indirect economic impacts

N/A

N/A

GRI 204: Procurement Practices 2016

204-1: Proportion of spending on local suppliers

N/A

GRI 205: Anti-corruption 2016

205-1: Operations assessed for risks related to corruption

205-2: Communication and training about anti-corruption policies andprocedures

205-3: Confirmed incidents of corruption and actions taken

N/A

N/A

Page 47

GRI 206: Anti-competitive Behavior 2016

206-1: Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

N/A

GRI 207: Tax 2019

207-1: Approach to tax

207-2: Tax governance, control, and risk management

207-3: Stakeholder engagement and management of concerns related to tax

207-4: Country-by-country reporting

Page 46

N/A

N/A

GRI 301: Materials 2016

301-1: Materials used by weight or volume

301-2: Recycled input materials used

301-3: Reclaimed products and their packaging materials

N/A

Page 96; Page106

N/A

GRI 302: Energy 2016

302-1: Energy consumption within the organization

302-2: Energy consumption outside of the organization

302-3: Energy intensity

302-4: Reduction of energy consumption

302-5: Reductions in energy requirements of products and services

Trang 106

N/A

Page 106

Page 104-105

Page 104-105

GRI 303: Water and Effluents 2018

303-1: Interactions with water as a shared resource

303-2: Management of water discharge-related impacts

303-3: Water withdrawal

303-4: Water discharge

303-5: Water consumption

Page 99

Page 101-102

Page 100

Page 100

Page 100

GRI 304: Biodiversity 2016

304-1: Operational sites in or adjacent to protected areas and areas of high biodiversity value outside protected areas

304-2: Significant impacts of activities, products, and services on biodiversity

304-3: Habitats protected or restored

304-4: IUCN Red List species and national conservation list species with habitats in areas affected by operations

N/A

N/A

Page 116-119

N/A

GRI 305: Emissions 2016

305-1: Direct (Scope 1) GHG emissions

305-2: Energy indirect (Scope 2) GHG emissions

305-3: Other indirect (Scope 3) GHG emissions

305-4: GHG emissions intensity

305-5: Reduction of GHG emissions

305-6: Emissions of ozone-depleting substances (ODS)

305-7: Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

Page 114

Page 114

N/A

N/A

Page 115

N/A

N/A

GRI 306: Waste 2020

306-1: Waste generation and significant waste-related impacts

306-2: Management of significant waste-related impacts

306-3: Waste generated

306-4: Waste diverted from disposal

306-5: Waste directed to disposal

N/A

N/A

Page108

Page 109-110

Page 109-110

GRI 308: Supplier Environmental Assessment  2016

308-1: New suppliers that were screened using environmental criteria

308-2: Negative environmental impacts in the supply chain and actions taken

Page 61

N/A

GRI 401: Employment 2016

401-1: New employee hires and employee turnover

401-2: Benefits provided to full-time employees that are not provided to temporary or part-time employees

401-3: Parental leave

Page 70

Page 67-69

Page 71

GRI 402: Labor/Management Relations 2016

402-1 Minimum notice periods regarding operational changes

N/A

GRI 403: Occupational Health and Safety  2018

403-1: Occupational health and safety management system

403-2: Hazard identification, risk assessment, and incident investigation

403-3: Occupational health services

403-4: Worker participation, consultation, and communication on occupational health and safety

403-5: Worker training on occupational health and safety

403-6: Promotion of worker health

403-7: Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

403-8: Workers covered by an occupational health and safety management system

403-9: Work-related injuries

403-10: Work-related ill health

Page 63

Page 67-69

Page 63-65

Page 63-65

Page 65

Page 63-65

N/A

N/A

Page 65

Page 65

GRI 404: Training and Education 2016

404-1: Average hours of training per year per employee

404-2: Programs for upgrading employee skills and transition assistance programs

404-3: Percentage of employees receiving regular performance and career development reviews

Page 75

Page 72-74

N/A

GRI 405: Diversity and Equal Opportunity 2016

405-1: Diversity of governance bodies and employees

405-2: Ratio of basic salary and remuneration of women to men

Page 71

N/A

GRI 406: Non-discrimination 2016

406-1 Incidents of discrimination and corrective actions taken

Page 76

GRI 407: Freedom of Association and Collective Bargaining 2016

407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

N/A

GRI 408: Lao động trẻ em 2016

408-1 Operations and suppliers at significant risk for incidents of child labor

Page 78

GRI 409: Forced or Compulsory Labor 2016

409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

Page 78

GRI 410: Security Practices 2016

410-1 Security personnel trained in human rights policies or procedures

N/A

GRI 411: Rights of Indigenous Peoples 2016

411-1 Incidents of violations involving rights of indigenous peoples

Page 78

GRI 413: Local Communities 2016

413-1 Operations with local community engagement, impact assessments, and development programs

413-2 Operations with significant actual and potential negative impacts on local communities

Page 80-84;91-93

N/A

GRI 414: Supplier Social Assessment 2016

414-1 New suppliers that were screened using social criteria

414-2 Negative social impacts in the supply chain and actions taken

N/A

N/A

GRI 415: Public Policy 2016

415-1  Political contributions

N/A

GRI 416: Customer Health and Safety 2016

416-1 Assessment of the health and safety impacts of product and service categories

416-2 Incidents of non-compliance concerning the health and safety impacts of products and services

Page 86-89

N/A

GRI 417: Marketing and Labeling 2016

417-1 Requirements for product and service information and labeling

417-2 Incidents of non-compliance concerning product and service information and labeling

417-3 Incidents of non-compliance concerning marketing communications

N/A

N/A

N/A

GRI 418: Customer Privacy 2016

418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

Page 89