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Lion Group refers to the GRI （Global Reporting Initiative）Sustainability Reporting Standards and reports to the information for the period from January 1, 2023 to December 31, 2023 including some up-to-date information.
GRI 1: Foundation 2021
Note: “-” in the table indicates that the contents of the item are not reported on Lion's sustainability website.
| GIR Standards | Website | |
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GRI 2: General Disclosures 2021 |
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1. The organization and its reporting practices |
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| 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 | |
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2. Activities and workers |
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| 2-6 | Activities, value chain and other business relationships | |
| 2-7 | Employees | |
| 2-8 | Workers who are not employees | |
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3. Governance |
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| 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 | |
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4. Strategy, policies and practices |
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| 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 | |
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5. Stakeholder engagement |
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| 2-29 | Approach to stakeholder engagement | |
| 2-30 | Collective bargaining agreements | |
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GRI 3: Material Topics 2021 |
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| 3-1 | Process to determine material topics | |
| 3-2 | List of material topics | |
| 3-3 | Management of material topics | |
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200: Economic topics |
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GRI 201: Economic Performance 2016 |
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| 201-1 | Direct economic value generated and distributed | |
| 201-2 | Financial implications and other risks and opportunities due to climate change | |
| 201-3 | Defined benefit plan obligations and other retirement plans | |
| 201-4 | Financial assistance received from government | — |
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GRI 202: Market Presence 2016 |
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| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | — |
| 202-2 | Proportion of senior management hired from the local community | — |
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GRI 203: Indirect Economic Impacts 2016 |
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| 203-1 | Infrastructure investments and services supported | — |
| 203-2 | Significant indirect economic impacts | — |
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GRI 204: Procurement Practices 2016 |
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| 204-1 | Proportion of spending on local suppliers | — |
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GRI 205: Anti-corruption 2016 |
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| 205-1 | Operations assessed for risks related to corruption | — |
| 205-2 | Communication and training about anti-corruption policies and procedures | |
| 205-3 | Confirmed incidents of corruption and actions taken | — |
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GRI 206: Anti-competitive Behavior 2016 |
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| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | — |
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GRI 207: Tax 2019 |
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| 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 | |
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GRI 301: Materials 2016 |
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| 301-1 | Materials used by weight or volume | |
| 301-2 | Recycled input materials used | |
| 301-3 | Reclaimed products and their packaging materials | |
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GRI 302: Energy 2016 |
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| 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 | |
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GRI 303: Water and Effluents 2018 |
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| 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 | |
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GRI 304: Biodiversity 2016 |
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| 304-1 | Operational sites owned, leased, managed 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 | — |
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GRI 305: Emissions 2016 |
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| 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 | |
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GRI 306: Waste 2020 |
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| 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 | |
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GRI 308: Supplier Environmental Assessment 2016 |
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| 308-1 | New suppliers that were screened using environmental criteria | |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | |
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GRI 401: Employment 2016 |
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| 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 | |
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GRI 402: Labor/Management Relations 2016 |
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| 402-1 | Minimum notice periods regarding operational changes | — |
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GRI 403: Occupational Health and Safety 2018 |
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| 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 | |
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GRI 404: Training and Education 2016 |
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| 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 | — |
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GRI 405: Diversity and Equal Opportunity 2016 |
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| 405-1 | Diversity of governance bodies and employees | |
| 405-2 | Ratio of basic salary and remuneration of women to men | |
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GRI 406: Non-discrimination 2016 |
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| 406-1 | Incidents of discrimination and corrective actions taken | — |
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GRI 407: Freedom of Association and Collective Bargaining 2016 |
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| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | |
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GRI 408: Child Labor 2016 |
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| 408-1 | Operations and suppliers at significant risk for incidents of child labor | |
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GRI 409: Forced or Compulsory Labor 2016 |
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| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | |
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GRI 410: Security Practices 2016 |
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| 410-1 | Security personnel trained in human rights policies or procedures | — |
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GRI 411: Rights of Indigenous Peoples 2016 |
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| 411-1 | Incidents of violations involving rights of indigenous peoples | — |
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GRI 413: Local Communities 2016 |
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| 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 | — |
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GRI 414: Supplier Social Assessment 2016 |
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| 414-1 | New suppliers that were screened using social criteria | |
| 414-2 | Negative social impacts in the supply chain and actions taken | |
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GRI 415: Public Policy 2016 |
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| 415-1 | Political contributions | |
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GRI 416: Customer Health and Safety 2016 |
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| 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 | — |
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GRI 417: Marketing and Labeling 2016 |
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| 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 | — |
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GRI 418: Customer Privacy 2016 |
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| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | — |