GRI Content Index

General Disclosures

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GRI 2: General Disclosures 2021

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	Disclosure Item	Location (Page Number)
2-1	Organizational details	4, 8
2-2	Entities included in the organization’s sustainability reporting	4
2-3	Reporting period, frequency and contact point	4
2-4	Restatements of information(Note 1)	4
2-5	External assurance	4
2-6	Activities, value chain and other business relationships	8, 70, 166
2-7	Employees	110
2-8	Workers who are not employees	110
2-9	Governance structure and composition(Note 2)	16, 139
2-10	Nomination and selection of the highest governance body	139
2-11	Chair of the highest governance body	139
2-12	Role of the highest governance body in overseeing the management of impacts	16
2-13	Delegation of responsibility for managing impacts	16
2-14	Role of the highest governance body in sustainability reporting(Note 2)	4, 16
2-15	Conflicts of interest(Note 3)	139
2-16	Communication of critical concerns	16
2-17	Collective knowledge of the highest governance body	139
2-18	Evaluation of the performance of the highest governance body	16
2-19	Remuneration policies(Note 4)	139
2-20	Process to determine remuneration(Note 5)	139
2-21	Annual total compensation ratio	162
2-22	Statement on sustainable development strategy	6
2-23	Policy commitments	106, 152
2-24	Embedding policy commitments	106, 152
2-25	Processes to remediate negative impacts	106, 107, 152
2-26	Mechanisms for seeking advice and raising concerns	22
2-27	Compliance with laws and regulations	152, 164
2-28	Membership associations	25
2-29	Approach to stakeholder engagement	22
2-30	Collective bargaining agreements	115, 118

Material Topics

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GRI 3: Material Topics 2021

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	Disclosure Item	Location (Page Number)
3-1	Process to determine material topics	28
3-2	List of material topics	28
3-3	Management of material topics	28

Material Topics - Economic

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GRI 101: Biodiversity

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	Disclosure Item	Location (Page Number)
101-1	Policy on Halting and Reversing Biodiversity Loss	85
101-4	Identification of Biodiversity Impact	85, 91

GRI 201: Economic Performance

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	Disclosure Item	Location (Page Number)
201-1	Direct economic value generated and distributed	143
201-2	Financial implications and other risks and opportunities due to climate change	83 85,
201-3	Defined benefit plan obligations and other retirement plans	155
201-4	Financial assistance received from government(Note 6)	-

GRI 202: Market Presence

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	Disclosure Item	Location (Page Number)
202-2	Proportion of senior management hired from the local community	110

GRI 204: Procurement Practice

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	Disclosure Item	Location (Page Number)
204-1	Proportion of spending on local suppliers	71

GRI 205: Anti-corruption

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	Disclosure Item	Location (Page Number)
205-2	Communication and training about anti-corruption policies and procedures	152
205-3	Confirmed incidents of corruption and actions taken(Note 7)	-

GRI 206: Anti-competitive Behavior

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	Disclosure Item	Location (Page Number)
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	152

Material Topic - Environmental

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GRI 301: Materials

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	Disclosure Item	Location (Page Number)
301-1	Materials used by weight or volume	-

GRI 302: Energy

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	Disclosure Item	Location (Page Number)
302-1	Energy consumption within the organization	95, 98
302-2	Energy consumption outside of the organization	95, 98
302-3	Energy intensity	95, 97
302-4	Reduction of energy consumption	95, 98
302-5	Reductions in the energy requirements of products and services	95, 98

GRI 303: Water and Effluents 2018

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	Disclosure Item	Location (Page Number)
303-1	Interactions with water as a shared resource	95, 99
303-2	Management of water discharge-related impacts	95, 99
303-3	Water withdrawal	95, 99
303-4	Water discharge	95, 99
303-5	Water consumption	95, 99

GRI 305: Emissions

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	Disclosure Item	Location (Page Number)
305-1	Direct (Scope 1) GHG emissions	95, 97
305-2	Energy indirect (Scope 2) GHG emissions	95, 97
305-3	Other indirect (Scope 3) GHG emissions	95, 97
305-4	GHG emissions intensity	95, 97
305-5	Reduction of GHG emissions	95, 97
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	95, 100

GRI 306: Waste 2020

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	Disclosure Item	Location (Page Number)
306-2	Management of significant waste-related impacts	95, 100
306-3	Waste generated	95, 100

GRI 307: Environmental Compliance

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	Disclosure Item	Location (Page Number)
307-1	Non-compliance with environmental laws and regulations(Note 8)	-

GRI 308: Supplier Environment Assessment

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	Disclosure Item	Location (Page Number)
308-2	Negative environmental impacts in the supply chain and actions taken	71

Material Topics - Society

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GRI 401: Employment

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	Disclosure Item	Location (Page Number)
401-1	New employee hires and employee turnover	110
401-2	Benefits provided to full-time employees that are not provided to temporary or parttime employees	115
401-3	Parental leave	115

GRI 402: Labor/Management Relations

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	Disclosure Item	Location (Page Number)
402-1	Minimum notice periods regarding operational changes	115

GRI 403: Occupational Health and Safety -2018

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	Disclosure Item	Location (Page Number)
403-1	Occupational health and safety management system	119
403-2	Hazard identification, risk assessment, and incident investigation	121
403-3	Occupational health services	124
403-4	Worker participation, consultation, and communication on occupational health and safety	120
403-5	Worker training on occupational health and safety	124
403-6	Promotion of worker health	124
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	124
403-8	Workers covered by an occupational health and safety management system	119
403-9	Work-related injuries	121
403-10	Work-related ill health	124

GRI 404: Training and Education

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	Disclosure Item	Location (Page Number)
404-1	Average hours of training per year per employee	113
404-2	Programs for upgrading employee skills and transition assistance programs	46

GRI 405: Diversity and Equal Opportunity

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	Disclosure Item	Location (Page Number)
405-1	Diversity of governance bodies and employees	110
405-2	Ratio of basic salary and remuneration of women to men	115

GRI 406: Non-discrimination

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	Disclosure Item	Location (Page Number)
406-1	Incidents of discrimination and corrective actions taken	106, 107

GRI 407: Freedom of Association and Collective Bargaining

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	Disclosure Item	Location (Page Number)
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	71

GRI 408: Child Labor

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	Disclosure Item	Location (Page Number)
408-1	Operations and suppliers at significant risk for incidents of child labor	-

GRI 409: Forced or Compulsory Labor

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	Disclosure Item	Location (Page Number)
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	-

GRI 412: Human Rights Assessment

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	Disclosure Item	Location (Page Number)
412-1	Operations that have been subject to human rights reviews or impact assessments	106
412-2	Employee training on human rights policies or procedures	106
412-3	Significant investment agreements and contractsthat include human rights clauses or that underwent human rights screening	-

GRI 414: Supplier Social Assessment

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	Disclosure Item	Location (Page Number)
414-2	Negative social impacts in the supply chain and actions taken	71

GRI 415: Public Policy

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	Disclosure Item	Location (Page Number)
415-1	Political contributions	-

GRI 418: Customer Privacy

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	Disclosure Item	Location (Page Number)
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	62

Note 1:

No restatement of information.

Note 2:

See the Board of Directors section in the annual report.

Note 3:

See the section on independence status in the annual report.

Note 4:

Please refer to Article 5 of the Organization Regulations of the Remuneration Committee of China Airlines Limited.

Note 5:

Please refer to Article 4 of the Organization Regulations of the Remuneration Committee of China Airlines Limited.

Note 6:

No significant assistance.

Note 7:

There were no relevant incidents.

Note 8:

No relevant incidents that resulted in fines.