This report has been prepared in accordance with the GRI Standards (Core) option.
| GRI STANDARD | DISCLOSURE | DESCRIPTION | PAGE NUMBER / REFERENCE LINK | Exclusions |
|---|---|---|---|---|
| GRI 102: GENERAL DISCLOSURES 2016 | ||||
| ORGANISATIONAL PROFILE | 102-1 | Name of the organisation | Cover, At a glance | |
| 102-2 | Activities, brands, products, and services | At a glance, Operational presence, Product showcase | ||
| 102-3 | Location of headquarters | |||
| 102-4 | Location of operations | At a glance, Operational presence | ||
| 102-5 | Ownership and legal form | At a glance | ||
| 102-6 | Markets served | JSW steel | ||
| 102-7 | Scale of the organisation | JSW steel, Better-today. Stronger tomorrow. | ||
| 102-8 | Information on employees and other workers | Social performance | ||
| 102-9 | Supply chain | Social performance | ||
| 102-10 | Significant changes to the organisation and its supply chain | Strategic growth | ||
| 102-11 | Precautionary Principle or approach | About this report | ||
| 102-12 | External initiatives | About this report | ||
| 102-13 | Membership of associations | Governance | ||
| STRATEGY | 102-14 | Statement from senior decision-maker | Message from the Chairman and Managing Director | |
| 102-15 | Key impacts, risks, and opportunities | Opportunity landscape, Risk management and governance | ||
| ETHICS AND INTEGRITY | 102-16 | Values, principles, standards, and norms of behavior | At a glance, Governance | |
| 102-17 | Mechanisms for advice and concerns about ethics | Governance | ||
| GOVERNANCE | 102-19 | Delegating authority | Board of Directors | |
| 102-20 | Executive-level responsibility for economic, environmental, and social topics | Environment | ||
| 102-21 | Consulting stakeholders on economic, environmental, and social topics | Materiality | ||
| 102-22 | Composition of the highest governance body and its committees | Board of Directors | ||
| 102-23 | Chair of the highest governance body | Board of Directors | ||
| 102-24 | Nominating and selecting the highest governance body | Board of Directors | ||
| 102-25 | Conflicts of interest | |||
| 102-26 | Role of highest governance body in setting purpose, values, and strategy | Board of Directors | ||
| 102-28 | Evaluating the highest governance body’s performance | Board of Directors | ||
| 102-29 | Identifying and managing economic, environmental, and social impacts | |||
| 102-30 | Effectiveness of risk management processes | Risk management and governance, Environment | ||
| 102-31 | Review of economic, environmental, and social topics | Environment | ||
| 102-32 | Highest governance body’s role in sustainability reporting | |||
| 102-35 | Remuneration policies | |||
| 102-36 | Process for determining remuneration | |||
| STAKEHOLDER ENGAGEMENT | 102-40 | List of stakeholder groups | Stakeholder engagement | |
| 102-41 | Collective bargaining agreements | Social performance | ||
| 102-42 | Identifying and selecting stakeholders | Stakeholder engagement | ||
| 102-43 | Approach to stakeholder engagement | Stakeholder engagement | ||
| 102-44 | Key topics and concerns raised | Stakeholder engagement | ||
| REPORTING PRACTICE | 102-45 | Entities included in the consolidated financial statements | ||
| 102-46 | Defining report content and topic Boundaries | About this report | ||
| 102-47 | List of material topics | Materiality | ||
| 102-48 | Restatements of information | About this report | ||
| 102-49 | Changes in reporting | About this report | ||
| 102-50 | Reporting period | About this report | ||
| 102-51 | Date of most recent report | About this report | ||
| 102-52 | Reporting cycle | About this report | ||
| 102-53 | Contact point for questions regarding the report | About this report | ||
| 102-54 | Claims of reporting in accordance with the GRI Standards | About this report | ||
| 102-55 | GRI content index | |||
| 102-56 | External assurance | SDG index | ||
| GRI 200: ECONOMIC PERFORMANCE | ||||
| GRI 201: ECONOMIC 2016 | 103-1 | Explanation of the material topic and its Boundary | Materiality | |
| 103-2 | The management approach and its components | Prudent financial management | ||
| 103-3 | Evaluation of the management approach | Prudent financial management | ||
| 201-1 | Direct economic value generated and distributed | Better-today. Stronger tomorrow. | ||
| 201-2 | Financial implications and other risks and opportunities due to climate change | Risk management, Environment | ||
| 201-3 | Defined benefit plan obligations and other retirement plans | |||
| 201-4 | Financial assistance received from government | |||
| GRI 202: MARKET PRESENCE 2016 | 103-1 | Explanation of the material topic and its Boundary | Diversification of product profile and customer base | |
| 103-2 | The management approach and its components | Diversification of product profile and customer base | ||
| 103-3 | Evaluation of the management approach | Diversification of product profile and customer base | ||
| GRI 203: INDIRECT ECONOMIC IMPACTS 2016 | 103-1 | Explanation of the material topic and its Boundary | Diversification of product profile and customer base | |
| 103-2 | The management approach and its components | Diversification of product profile and customer base | ||
| 103-3 | Evaluation of the management approach | Diversification of product profile and customer base | ||
| 203-1 | Infrastructure investments and services | Diversification of product profile and customer base | ||
| GRI 204: PROCUREMENT PRACTICES 2016 | 103-1 | Explanation of the material topic and its Boundary | Backward integration and raw material security | |
| 103-2 | The management approach and its components | Backward integration and raw material security | ||
| 103-3 | Evaluation of the management approach | Backward integration and raw material security | ||
| GRI 205: ANTI-CORRUPTION 2016 | 103-1 | Explanation of the material topic and its Boundary | Governance | |
| 103-2 | The management approach and its components | Governance | ||
| 103-3 | Evaluation of the management approach | Governance | ||
| 205-3 | Confirmed incidents of corruption and actions taken | |||
| GRI 206: ANTI-COMPETITIVE BEHAVIOR 2016 | 103-1 | Explanation of the material topic and its Boundary | Governance | |
| 103-2 | The management approach and its components | Governance | ||
| 103-3 | Evaluation of the management approach | Governance | ||
| GRI 207 TAX 2019 | 103-1 | Explanation of the material topic and its Boundary | ||
| 103-2 | The management approach and its components | |||
| 103-3 | Evaluation of the management approach | |||
| 207-1 | Approach to tax | |||
| 207-2 | Tax governance, control, and risk management | |||
| 207-3 | Stakeholder engagement and management of concerns | |||
| 207-4 | Country-by-country reporting | |||
| GRI 300: ENVIRONMENT PERFORMANCE | ||||
| GRI 301: MATERIAL 2016 | 103-1 | Explanation of the material topic and its Boundary | Environment | |
| 103-2 | The management approach and its components | Environment | ||
| 103-3 | Evaluation of the management approach | Environment | ||
| 301-1 | Materials used by weight or volume | Environment | ||
| 301-2 | Recycled input materials | Environment | ||
| GRI 302: ENERGY 2016 | 103-1 | Explanation of the material topic and its Boundary | Environment | |
| 103-2 | The management approach and its components | Environment | ||
| 103-3 | Evaluation of the management approach | Environment | ||
| 302-1 | Energy consumption within the organisation | Environment | ||
| 302-2 | Energy consumption outside of the organisation | Environment | ||
| 302-3 | Energy intensity | Environment | ||
| 302-4 | Reduction of energy consumption | Environment | ||
| GRI 303: WATER AND EFFLUENTS 2018 | 103-1 | Explanation of the material topic and its Boundary | Environment | |
| 103-2 | The management approach and its components | Environment | ||
| 103-3 | Evaluation of the management approach | Environment | ||
| 303-1 | Interactions with water as a shared resource | Environment | ||
| 303-2 | Management of water discharge-related impacts | Environment | ||
| 303-3 | Water withdrawal | Environment | ||
| 303-4 | Water discharge | Environment | ||
| 303-5 | Water consumption | Environment | ||
| GRI 304: BIODIVERSITY 2016 | 103-1 | Explanation of the material topic and its Boundary | Environment | |
| 103-2 | The management approach and its components | Environment | ||
| 103-3 | Evaluation of the management approach | Environment | ||
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | Environment | ||
| 304-2 | Significant impacts of activities, products, and services on biodiversity | Environment | ||
| 304-3 | Habitats protected or restored | Environment | ||
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | Environment | ||
| GRI 305: EMISSIONS 2016 | 103-1 | Explanation of the material topic and its Boundary | Environment | |
| 103-2 | The management approach and its components | Environment | ||
| 103-3 | Evaluation of the management approach | Environment | ||
| 305-1 | Direct (Scope 1) GHG emissions | Environment | ||
| 305-2 | Energy indirect (Scope 2) GHG emissions | Environment | ||
| 305-3 | Other indirect (Scope 3) GHG emissions | Environment | ||
| 305-4 | GHG emissions intensity | Environment | ||
| 305-5 | Reduction of GHG emissions | Environment | ||
| 305-6 | Emissions of ozone-depleting substances (ODS) | Environment | ||
| 305-7 | Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions | Environment | ||
| GRI 306: WASTE AND EFFLUENTS 2016 | 103-1 | Explanation of the material topic and its Boundary | Environment | |
| 103-2 | The management approach and its components | Environment | ||
| 103-3 | Evaluation of the management approach | Environment | ||
| 306-1 | Water discharge by quality and destination | Environment | ||
| 306-2 | Waste by type and disposal method | Environment | ||
| 306-5 | Water bodies affected by water discharges and/or runoff | Environment | ||
| GRI 307: ENVIRONMENTAL COMPLIANCE 2016 | 103-1 | Explanation of the material topic and its Boundary | Environment | |
| 103-2 | The management approach and its components | Environment | ||
| 103-3 | Evaluation of the management approach | Environment | ||
| 307-1 | Non-compliance with environmental laws and regulations | |||
| GRI 400: SOCIAL DIMENSION | ||||
| GRI 401: EMPLOYMENT 2016 | 103-1 | Explanation of the material topic and its Boundary | Environment | |
| 103-2 | The management approach and its components | Environment | ||
| 103-3 | Evaluation of the management approach | Environment | ||
| 401-1 | New employee hires and employee turnover | Stakeholder engagement, Environment | ||
| GRI 403: OCCUPATIONAL HEALTH AND SAFETY 2018 | 103-1 | Explanation of the material topic and its Boundary | Safety approach and performance | |
| 103-2 | The management approach and its components | Safety approach and performance | ||
| 103-3 | Evaluation of the management approach | Safety approach and performance | ||
| 403-1 | Occupational health and safety management system | Safety approach and performance | ||
| 403-2 | Hazard identification, risk assessment, and incident investigation | Safety approach and performance | ||
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Safety approach and performance | ||
| 403-5 | Worker training on occupational health and safety | Safety approach and performance | ||
| 403-6 | Promotion of worker health | Safety approach and performance | ||
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | ESG highlights FY 2020-21, Message from the Chairman and Managing Director, Safety approach and performance, Risk management | ||
| 403-9 | Work-related injuries | Safety approach and performance, Risk management | ||
| GRI 404: TRAINING AND EDUCATION 2016 | 103-1 | Explanation of the material topic and its Boundary | Social | |
| 103-2 | The management approach and its components | Social | ||
| 103-3 | Evaluation of the management approach | Social | ||
| 404-1 | Average hours of training per year per employee | Social | ||
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Social | ||
| 404-3 | Percentage of employees receiving regular performance | Social | ||
| GRI 405: DIVERSITY AND EQUAL OPPORTUNITY 2016 | 103-1 | Explanation of the material topic and its Boundary | Social | |
| 103-2 | The management approach and its components | Social | ||
| 103-3 | Evaluation of the management approach | Social | ||
| 405-1 | Diversity of governance bodies and employees | Message from the Joint Managing Director and Group CFO, Social | ||
| GRI 406: NON-DISCRIMINATION 2016 | 103-1 | Explanation of the material topic and its Boundary | Governance | |
| 103-2 | The management approach and its components | Governance | ||
| 103-3 | Evaluation of the management approach | Governance | ||
| 406-1 | Incidents of discrimination and corrective actions taken | |||
| GRI 411: Rights of Indigenous Peoples 2016 | 103-1 | Explanation of the material topic and its Boundary | Social | |
| 103-2 | The management approach and its components | Social | ||
| 103-3 | Evaluation of the management approach | Social | ||
| GRI 412: HUMAN RIGHTS ASSESSMENT 2016 | 103-1 | Explanation of the material topic and its Boundary | Governance | |
| 103-2 | The management approach and its components | Governance | ||
| 103-3 | Evaluation of the management approach | Governance | ||
| GRI 413: LOCAL COMMUNITIES 2016 | 103-1 | Explanation of the material topic and its Boundary | Social | |
| 103-2 | The management approach and its components | Social | ||
| 103-3 | Evaluation of the management approach | Social | ||
| 413-1 | Operations with local community engagement, impact assessments, and development programmes | Social | ||
| GRI 415: Public Policy | 415-1 | Political contributions | Governance | |