GRI Content Index

GRI Standards Comparison Table

Statement of use SOSiLA Logistics REIT, Inc. has reported the information cited in this GRI content index for the period from April 1, 2024 to March 31, 2025 with reference to the GRI Standards (including historical data, initiatives, and other information outside the reporting period as necessary).
GRI 1 used GRI 1: Foundation 2021
GRI STANDARD DISCLOSURE LOCATION
GRI 2: General Disclosures 2021 2-1 Organizational details Overview
Asset Management Company
2-2 Entities included in the organization’s sustainability reporting ESG report>Scope and period of reporting, timing of updates
2-3 Reporting period, frequency and contact point ESG report>Scope and period of reporting, timing of updates, Contact for ESG-related inquiries
2-4 Restatements of information N/A
2-5 External assurance
2-6 Activities, value chain and other business relationships Structure
Basic Strategy
2-7 Employees HR Data>HR Data
2-8 Workers who are not employees HR Data>HR Data
2-9 Governance structure and composition Sustainability policy and system>ESG Promotion Structure
Corporate Governance>Structure, Executive Officer and Supervisory Officers, Organization of SRM
2-10 Nomination and selection of the highest governance body Corporate Governance>Executive Officer and Supervisory Officers
2-11 Chair of the highest governance body investment corporation code
2-12 Role of the highest governance body in overseeing the management of impacts Sustainability policy and system>ESG Promotion Structure
2-13 Delegation of responsibility for managing impacts Sustainability policy and system>ESG Promotion Structure
2-14 Role of the highest governance body in sustainability reporting Sustainability policy and system>ESG Promotion Structure
2-15 Conflicts of interest Corporate Governance>Organization of SRM>Rotation Rule
2-16 Communication of critical concerns Risk Management>Risk management system
2-17 Collective knowledge of the highest governance body
2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies Corporate Governance > Executive Officer and Supervisory Officers
2-20 Process to determine remuneration Corporate Governance > Executive Officer and Supervisory Officers
2-21 Annual total compensation ratio
2-22 Statement on sustainable development strategy Message from Top Management
2-23 Policy commitments Sustainability policy and system > ESG Policy
Diversity, Equity and Inclusion (DE&I) > DE&I Policy, Respect for human rights
2-24 Embedding policy commitments Sustainability policy and system > ESG Promotion Structure
2-25 Processes to remediate negative impacts Diversity, Equity and Inclusion (DE&I) > Respect for human rights
2-26 Mechanisms for seeking advice and raising concerns Diversity, Equity and Inclusion (DE&I) > Respect for human rights
2-27 Compliance with laws and regulations N/A
2-28 Membership associations International Initiatives / External Evaluations > International Initiatives
2-29 Approach to stakeholder engagement Stakeholder Engagement
2-30 Collective bargaining agreements
GRI 3: Material Topics 2021 3-1 Process to determine material topics Materiality > Identification process of materiality
3-2 List of material topics Materiality > Seven Material Issues & Initiatives
3-3 Management of material topics Sustainability policy and system > ESG Promotion Structure
Materiality > Seven Material Issues & Initiatives
GRI 101: Biodiversity 2024 101-1 Policies to halt and reverse
101-2 Management of biodiversity impacts
101-3 Access and benefit-sharing
101-4 Identification of biodiversity impacts
101-5 Locations with biodiversity impacts
101-6 Direct drivers of biodiversity loss
101-7 Changes to the state of biodiversity
101-8 Ecosystem services
GRI 201: Economic Performance 2016 201-1 Direct economic value generated and distributed Distributions
201-2 Financial implications and other risks and opportunities due to climate change Initiatives for climate change > Strategy
201-3 Defined benefit plan obligations and other retirement plans Diversity, Equity and Inclusion (DE&I) > Welfare benefits
201-4 Financial assistance received from government 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 local community
GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported Initiatives for local communities and tenants > Initiatives for local communities
203-2 Significant indirect economic impacts
GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers
GRI 205: Anti-corruption 2016 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 N/A
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
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
GRI 302: Energy 2016 302-1 Energy consumption within the organization Environmental performance > Performance Data
302-2 Energy consumption outside of the organization
302-3 Energy intensity Environmental performance > Performance Data
302-4 Reduction of energy consumption Environmental performance > Performance Data
302-5 Reductions in energy requirements of products and services Environmental performance > Performance Data
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 Environmental performance > Performance Data
GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions Environmental performance > Performance Data
305-2 Energy indirect (Scope 2) GHG emissions Environmental performance > Performance Data
305-3 Other indirect (Scope 3) GHG emissions Environmental performance > Performance Data
305-4 GHG emissions intensity Environmental performance > Performance Data
305-5 Reduction of GHG emissions Environmental performance > Performance Data
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
GRI 306: Effluents and Waste 2016 306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste-related impacts
306-3 Waste generated Environmental performance > Performance Data
306-4 Waste diverted from disposal Environmental performance > Performance Data
306-5 Waste directed to disposal Environmental performance > Performance Data
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
GRI 401: Employment 2016 401-1 New employee hires and employee turnover HR Data>HR Data
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave HR Data>HR Data
GRI 402: Labor/Management Relations 2016 402-1 Minimum notice periods regarding operational changes
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 Diversity, Equity and Inclusion (DE&I) > Health enhancement initiatives
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
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 Personnel development >Human resource and career development
404-3 Percentage of employees receiving regular performance and career development reviews Personnel development >Human resource and career development
GRI 405: Diversity and Equal Opportunity 2016 405-1 Diversity of governance bodies and employees Overview
HR Data>HR Data
405-2 Ratio of basic salary and remuneration of women to men
GRI 406: Non-discrimination 2016 406-1 Incidents of discrimination and corrective actions taken N/A
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: Child Labor 2016 408-1 Operations and suppliers at significant risk for incidents of child labor N/A
GRI 409: Forced or Compulsory Labor 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor N/A
GRI 410: Security Practices 2016 410-1 Security personnel trained in human rights policies or procedures
GRI 411: Rights of Indigenous Peoples 2016 411-1 Incidents of violations involving rights of indigenous peoples N/A
GRI 413: Local Communities 2016 413-1 Operations with local community engagement, impact assessments, and development programs Initiatives for local communities and tenants > Initiatives for local communities
413-2 Operations with significant actual and potential negative impacts on local communities 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
GRI 415: Public Policy 2016 415-1 Political contributions N/A
GRI 416: Customer Health and Safety 2016 4416-1 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
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
GRI 418: Customer Privacy 2016 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data N/A