General The Global Reporting Initiative (GRI) is the most comprehensive CSR reporting framework in the world to promote corporate transparency and comparability. The framework, including the reporting guidelines, offers organisations indicators to measure and report on their economic, ecological and social performance.

The GRI standard index lists the pages on which information on a specific aspect of corporate social responsibility can be found in both Cosun's Annual Report and its Sustainability Report. The information has not been externally audited.