GRI Index
1. GRI 2: General Disclosures (24 disclosures)
1.1 The organization and its reporting practices
GRI | Disclosure | Location in this Report |
2-1 | Organizational details | "Company Overview" · "About this Report" 1 |
2-2 | Entities included in the organization's sustainability reporting | "About this Report" 3.1 (12 consolidated subsidiaries) |
2-3 | Reporting period, frequency and contact point | "About this Report" 2 · 8 |
2-4 | Restatements of information | "About this Report" 2 (±20% material restatement rule); change in climate change scenario |
2-5 | External assurance | "About this Report" 4 · "Assurance Statement" (KMR AA1000AS v3 Type 2) |
1.2 Activities and workers
GRI | Disclosure | Location in this Report |
2-6 | Activities, value chain and other business relationships | "Company Overview" · "Business Introduction" · "Supply Chain Management" |
2-7 | Employees | ESG Factbook Social 2 |
2-8 | Workers who are not employees | ESG Factbook Social 2 |
1.3 Governance
GRI | Disclosure | Location in this Report |
2-9 | Governance structure and composition | "Board of Directors" ESG Council |
2-10 | Nomination and selection of the highest governance body | "Board of Directors" |
2-11 | Chair of the highest governance body | "Board of Directors" |
2-12 | Role of the highest governance body in overseeing the management of impacts | "Board of Directors" ESG Council · "TNFD Index" 3.1 (Governance A · B) |
2-13 | Delegation of responsibility for managing impacts | "Board of Directors" · "ESG Management" |
2-14 | Role of the highest governance body in sustainability reporting | "Statutory Auditor" |
2-15 | Conflicts of interest | "Ethics Management" |
2-16 | Communication of critical concerns | | "Ethics Management" · "Statutory Auditor" · "Stakeholders" |
2-17 | Collective knowledge of the highest governance body | "Statutory Auditor" |
2-18 | Evaluation of the performance of the highest governance body | "Statutory Auditor" |
2-19 | Remuneration policies | ESG Factbook Governance | |
2-20 | Process to determine remuneration | ESG Factbook Governance |
2-21 | Annual total compensation ratio | ESG Factbook Governance |
1.4 Strategy, policies and practices
GRI | Disclosure | Location in this Report |
2-22 | Statement on sustainable development strategy | "CEO Message" |
2-23 | Policy commitments | "ESG Management" · "Human Rights Policy" · "Environmental Management Policy" · "Ethics Management" |
2-24 | Embedding policy commitments | "ESG Management" |
2-25 | Processes to remediate negative impacts | "Risk Management" · "Statutory Auditor" |
2-26 | Mechanisms for seeking advice and raising concerns | "Ethics Management" (Ethics Hotline) |
2-27 | Compliance with laws and regulations | "Certifications" (ISO 37301 Compliance) · ESG Factbook Governance |
2-28 | Membership associations | "Memberships" (UNGC + 13 associations, 14 total) |
1.5 Stakeholder engagement
GRI | Disclosure | Location in this Report |
2-29 | Approach to stakeholder engagement | "Stakeholders" |
2-30 | Collective bargaining agreements | "Human Rights Policy" |
2. GRI 3: Material Topics (Double Materiality Assessment)
GRI | Disclosure | Location in this Report |
3-1 | Process to determine material topics | "Materiality Assessment" (DMA methodology) |
3-2 | List of material topics | "Materiality Assessment" Dual Material 9 issues |
3-3 | Management of material topics | Each of the 9 issues is mapped 1:1 to a body chapter; change in climate change scenario |
3. GRI 101: Biodiversity 2024 (replaces GRI 304-1 ~ 4)
GRI | Disclosure | Location in this Report |
101-1 | Policies to halt and reverse biodiversity loss | "Environmental Management Policy" 4.1 · "TNFD Index" 3.1 |
101-2 | Management of biodiversity impacts | "Environmental Management Activities" 4.2 · "TNFD Index" 3.2 |
101-3 | Access and benefit-sharing (Nagoya Protocol) | Not disclosed — not applicable given the nature of medical device manufacturing |
101-4 | Identification of biodiversity impacts | "TNFD Index" 3.2 (LEAP Locate · Evaluate) |
101-5 | Locations with biodiversity impacts | "TNFD Index" 4 (assessment of 4 sites) |
101-6 | Direct drivers of biodiversity loss | "TNFD Index" 3.2 (Strategy) |
101-7 | Changes to the state of biodiversity | "TNFD Index" 3.3 · 4 |
101-8 | Ecosystem services | "TNFD Index" 3.4 |
4. GRI 200 Economic Standards
GRI | Disclosure | Location in this Report / 2025 Key Indicator |
201-1 | Direct economic value generated and distributed | ESG Factbook Finance 2 · 3 (Revenue KRW 315.4 billion · Operating profit KRW 7.89 billion) |
201-2 | Financial implications and other risks and opportunities due to climate change | E3-3 Climate change scenario analysis |
201-3 | Defined benefit pension obligations and other retirement plan | Net defined benefit liability KRW 475 million; external reserve coverage ratio 98.7% |
201-4 | Financial assistance received from government | ESG Factbook Finance 4 (Tax reductions and credits KRW 1.27 billion, 3-year) |
205-1 | Operations assessed for risks related to corruption | "Ethics Management" · "Certifications" (ISO 37001) |
205-2 | Communication and training about anti-corruption | "Ethics Management" (anti-corruption training 100%) |
205-3 | Confirmed incidents of corruption and actions taken | 0 cases for 3 consecutive years |
206-1 | Legal actions for anti-competitive behavior | 0 cases for 3 consecutive years |
207-1 | Approach to tax | ESG Factbook Finance 5.1 (Tax policy) |
207-2 | Tax governance, control, and risk management | ESG Factbook Finance 5.1 |
207-3 | Stakeholder engagement and management of concerns related to tax | ESG Factbook Finance 5.1 |
207-4 | Country-by-country reporting | ESG Factbook Finance 5.2 (integrated DART filing) |
5. GRI 300 Environmental Standards
GRI | Disclosure | Location in this Report / 2025 Key Indicator |
302-1 | Energy consumption within the organization | ESG Factbook Environment 2.1 |
302-3 | Energy intensity | ESG Factbook Environment 2.2 |
302-4 | Reduction of energy consumption | ESG Factbook Environment 2.3 |
302-5 | Reductions in energy requirements of products and services | "Environmental Management Activities" · CGM line efficiency improvement |
303-1 | Interactions with water as a shared resource | "Environmental Management Policy" · ESG Factbook Environment 4 |
303-2 | Management of water discharge-related impacts | ESG Factbook Environment |
303-3 | Water withdrawal | ESG Factbook Environment |
303-4 | Water discharge | ESG Factbook Environment |
303-5 | Water consumption | ESG Factbook Environment |
305-1 | Direct (Scope 1) GHG emissions | ESG Factbook Environment 3.1 |
305-2 | Energy indirect (Scope 2) GHG emissions | ESG Factbook Environment 3.1 (7,292.97 tCO2eq) |
305-3 | Other indirect (Scope 3) GHG emissions | ESG Factbook Environment 3.1 (not calculated; to be strengthened in the next period) |
305-4 | GHG emissions intensity | ESG Factbook Environment 3.2 (3.298 tCO2 / KRW 100 million; 10.5% over target) |
305-5 | Reduction of GHG emissions | ESG Factbook Environment 3.3 · 3.5 (Scope 1: 14.6% over) |
305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | "Environmental Management Activities" |
306-1 | Waste generation and significant waste-related impacts | ESG Factbook Environment 5.4 |
306-2 | Management of significant waste-related impacts | ESG Factbook Environment 5.4 (source separation + Allbaro system) |
306-3 | Waste generated | ESG Factbook Environment 5.1 (401.147 tonnes, 3-year) |
306-4 | Waste diverted from disposal | ESG Factbook Environment 5.2 (recycling rate 94.0%) |
306-5 | Waste directed to disposal | ESG Factbook Environment 5.3 (landfill 0% · incineration 31.26 tonnes) |
6. GRI 400 Social Standards
6.1 Employment (401 · 402 · 403)
GRI | Disclosure | Location in this Report / 2025 Key Indicator |
401-1 | New employee hires and employee turnover | ESG Factbook Social 3 · 4 (New hires 211 · Separations 160 · Turnover rate 14%, 3-year) |
401-2 | Benefits provided to full-time employees | ESG Factbook Social 1.1 · 1.2 |
401-3 | Parental leave | ESG Factbook Social 6 (Male parental leave 28 persons, +180% over 3 years) |
402-1 | Minimum notice periods regarding operational changes | ESG Factbook Social 2 |
403-1 | Occupational health and safety management system | "Occupational Health and Safety Policy" · "Certifications" (ISO 45001) |
403-2 ~ 403-10 | Hazard identification, training, prevention, incidents, etc. | "Occupational Health and Safety Activities" · "Awards & Recognitions" (Wonju Plant Excellent Worksite 2026) |
6.2 Training & Diversity (404 · 405 · 406)
GRI | Disclosure | Location in this Report / 2025 Key Indicator |
404-1 | Average hours of training per year per employee | ESG Factbook Social 7.1 (99 h / person; participation 100%) |
404-2 | Programs for upgrading employee skills and transition assistance | ESG Factbook Social 7 |
404-3 | Percentage of employees receiving regular performance and career development reviews | ESG Factbook Social 7.2 (Permanent 88.9%) |
405-1 | Diversity of governance bodies and employees | ESG Factbook Social 2 (Female 39.2% · Female managers 22.9%) |
405-2 | Ratio of basic salary and remuneration of women to men | ESG Factbook Social 5 (New-hire wage gap by gender 0%p) |
406-1 | Incidents of discrimination and corrective actions taken | "Human Rights Policy" · ESG Factbook Social 8 (0 cases) |
407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | ESG Factbook Social 2 |
408-1 | Operations and suppliers at significant risk for incidents of child labor | Supply Chain Management |
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Supply Chain Management |
410-1 | Security personnel trained in human rights policies or procedures | Human Rights Impact Assessment Training |
411-1 | Incidents of violations of rights of indigenous peoples | Human Rights Impact Assessment Training |
6.3 Local Communities & Supply Chain (413 · 414)
GRI | Disclosure | Location in this Report |
413-1 | Operations with local community engagement, impact assessments, and development programs | "Local Community Contribution" · "Awards & Recognitions" (Korean Diabetes Association 30th Anniversary Minister of Health and Welfare Award) |
413-2 | Operations with significant actual and potential negative impacts on local communities | Local Community Contribution |
414-1 | New suppliers that were screened using social criteria | "Supply Chain Management" |
414-2 | Negative social impacts in the supply chain and actions taken | "Supply Chain Management" |
415-1 | Political contributions | | Reported as 0 cases of political contributions |
6.4 Customer Safety & Privacy (416 · 417 · 418)
GRI | Disclosure | Location in this Report / 2025 Key Indicator |
416-1 | Assessment of the health and safety impacts of product and service categories | ESG Factbook Social 9.2 · "Certifications" (ISO 13485 + FDA, CE, MDSAP, MFDS GMP, NMPA, PMDA, CDSCO) |
416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | ESG Factbook Social 9.1 (0 product recalls for 3 consecutive years) |
417-1 | Requirements for product and service information and labeling | ESG Factbook Social 9.2 (EU MDR Annex I · FDA 21 CFR Part 801) |
417-2 | Incidents of non-compliance concerning product and service information and labeling | 0 cases |
417-3 | Incidents of non-compliance concerning marketing communications | 0 cases |
418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | "Information Security" · "Certifications" (ISO 27001) · 0 leakage cases |
7. Total Number of GRI Disclosures by Section
Category | Number of Disclosures | Location of Application |
GRI 1 Foundation | Applicable principles | "About this Report" 1.1 (8 reporting principles) |
GRI 2 General Disclosures | 30 (2-1 ~ 2-30) | Throughout the report + this page 1 |
GRI 3 Material Topics | 3 (3-1 · 3-2 · 3-3) | "Materiality Assessment" + this page 2 |
GRI 101 Biodiversity 2024 | 8 (101-1 ~ 101-8) | "Environmental Management Policy" + "TNFD Index" + this page 3 |
GRI 200 Economic | 12 | ESG Factbook Finance + this page 4 |
GRI 300 Environmental | 20 (302 · 303 · 305 · 306) | ESG Factbook Environment + "Environmental Management" + this page 5 |
GRI 400 Social | 28 (401 ~ 418) | ESG Factbook Social + "Occupational Health and Safety" + "Human Rights" + "Supply Chain" + "Information Security" + this page 6 |
Total | 101 disclosures | Meets GRI Standards 2021 In accordance |
Note: GRI 403 Occupational Health and Safety is shown in the index as "403-1" and "403-2 ~ 403-10" (grouped row), and the GRI 400 total of 28 counts the grouped row as a single item. When expanded by individual disclosure, the substantive total is 36 (overall total 109).
8. Supplementation for Unpublished GRI Sector Standards (Reasonable Alternative)
GRI has not yet issued Sector Standards for the medical device and In Vitro Diagnostic (IVD) sector. The Company has supplemented its disclosures with the following medical-device-industry-specific standards in accordance with the "Reasonable Alternative" clause (Requirement 5) of GRI 1: 2021.
Supplementary Standards | Location of Application | Remarks |
SASB Medical Equipment & Supplies (HC-MS) | ESG Factbook + "Certifications" + "Patient Safety" | 5 disclosure topics for the medical device industry |
EU MDR (Regulation EU 2017/745) | | "Certifications" · ESG Factbook Social 9 | Complete transition upon entry into force in May 2025 |
FDA 21 CFR Part 801 · 806 · 820 | "Certifications" · ESG Factbook Social 9 | Medical device labeling, recall, and QSR |
ISO 13485:2016 | "Certifications" (globally integrated QMS) | Medical Device Quality Management System |
| ISO 15197:2013 | ESG Factbook Social 9.2 | | Blood glucose meter accuracy standard |
9. In Accordance with Declaration
The i-SENS 2025 Sustainability Report meets all nine "In accordance with" requirements of GRI 1: 2021 as follows.
No. | Requirement | Compliance |
1 | Application of GRI reporting principles (accuracy, balance, clarity, comparability, completeness, sustainability context, timeliness, verifiability) | "About this Report" 1.1 |
2 | Reporting of all 30 GRI 2 General Disclosures | This page 1 |
3 | Identification of material topics + reporting of GRI 3 Disclosures | "Materiality Assessment" · This page 2 |
4 | Application of Sector Standards for each material topic (medical device not published → substituted with SASB, MDR, etc.) | This page 7 |
5 | Application of Topic Standards for each material topic | This pages 3 · 4 · 5 |
6 | Disclosure of reasons for omission (where applicable) | [TBD] To be specified for each item in the next update |
7 | Publication of the GRI index (this page) | This page itself |
8 | Declaration of use of GRI Standards | "About this Report" 1 |
9 | Notification to GRI of the report | GRI Standards Report Registration to be conducted immediately after publication |