ABOUT THIS REPORT

DECLARATION OF USE			Metalsa, S.A.P.I. de C.V. presents the information listed in this GRI content index for the period from January 1 to December 31, 2022, using the GRI Standards as a reference.
GRI 1 USED			GRI 1: Foundation 2021

GRI Standard		Content	Page, direct response or reason for omission
1. THE ORGANIZATION AND ITS REPORTING PRACTICES
GRI 2: General disclosures 2021	2-1	Organizational details	About Metalsa
	2-2	Entities included in the organization’s sustainability reporting	About this Report
	2-3	Reporting period, frequency and contact point	About this Report Contact
	2-4	Restatements of information	About this Report
	2-5	External assurance.	About this Report
2. ACTIVITIES AND WORKERS
GRI 2: General disclosures 2021	2-6	Activities, value chain and other business relationships	About Metalsa Responsible Supply Chain
	2-7	Collaborators	Talent Attraction & Retention Diversity, Equity & Inclusion
	2-8	Workers who are not collaborators	Talent Attraction & Retention
3. GOVERNANCE
GRI 2: General disclosures 2021	2-9	Governance structure and composition	Corporate Governance
	2-10	Nominating and selecting the highest governance body	Corporate Governance
	2-11	Chair of the highest governance body	Corporate Governance
	23	Role of the highest governance body in overseeing the management of impacts	Leadership Team
	2-13	Delegation of responsibility for managing impacts	Leadership Team
	2-14	Role of the highest governance body in sustainability reporting	Sustainability Strategy
	2-15	Conflicts of interest	Ethical Operations
	2-16	Communication of critical concerns	All concerns are communicated to the Board through quarterly meetings, monthly reports to the Board and the permanent communication among the Chairman, committee members and executives. Metalsa does not have critical concerns recorded.
	2-17	Collective knowledge of the highest governance body	Corporate Governance
	2-21	Annual total compensation ratio	Ratio of total annual compensation for the highest-paid employee to the average annual compensation of all collaborators: 56.96%
4. STRATEGY, POLICIES AND PRACTICES
GRI 2: General disclosures 2021	2-22	Statement on sustainable development strategy	Message from our Coordinator
	2-23	Policy commitments	Ethical Operations
	2-24	Embedding policy commitments	Ethical Operations
	2-25	Processes to remediate negative impacts	Transparency Line Quality of Life
	2-26	Mechanisms for seeking advice and raising concerns	Transparency Line
	2-27	Compliance with laws and regulations	During 2022, we had fines in Elizabethtown for water discharges with heavy metals above permissible limits. We are working on our processes to avoid this happening in the future.
	2-28	Membership in associations	We belong: In Mexico, to CLAUT Nuevo León, CLAUT Coahuila, CLAUT Guanajuato / Querétaro, INA, COPARMEX, CAINTRA, COMC. In the United States to: MEMA / OESA, Bluegrass Automotive Manufacturers Association. In Argentina to AFAC. In Brazil to SINDIPECAS and SINEAS.
5. STAKEHOLDER ENGAGEMENT
GRI 2: General disclosures 2021	2-29	Approach to stakeholder engagement	Stakeholder Engagement
	2-30	Collective bargaining agreements	Talent Attraction & Retention
GRI 3: MATERIAL TOPICS 2021
GRI 3: Material Topics 2021	3-1	Process to determine material topics	Materiality Assessment
	3-2	List of material topics	Materiality Assessment
	3-3	Management of material topics	Materiality Assessment
GRI 200: ECONOMIC STANDARDS
GRI 201: Economic performance 2016	201-1	Direct economic value generated and distributed	Financial Highlights
	201-2	Financial implications and other risks and opportunities due to climate change	Sustainability Risks
	201-3	Defined benefit plan obligations and other retirement plans	Benefits
GRI 202: Market Presence 2016
	202-2	Proportion of senior management hired from the local community	The breakdown of senior management hired from local communities is as follows: Latin American plants (Argentina, Brazil & Mexico) have less than 2%; our American facilities have the lowest at 1%, while our Asian plants in India and Thailand have the highest percentages with 3.7% and 5%, respectively.
GRI 204: Procurement practices 2016	204-1	Proportion of spending on local suppliers	Responsible Supply Chain
GRI 205: Anticorruption 2016	205-1	Operations assessed for risks related to corruption	Anticorruption Policy
	205-3	Confirmed incidents of corruption and actions taken	There were no incidents of corruption in 2022.
GRI 206: Anti-competitive Behavior 2016	206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	There were no legal actions for anti-competitive behavior, anti-trust or monopoly practices.
GRI 300: ENVIRONMENTAL STANDARDS
GRI 302: Energy 2016	302-1	Energy consumption within the organization	Climate Change and Energy Ecoefficiency
	302-3	Energy intensity	Climate Change and Energy Ecoefficiency
	302-4	Reduction of energy consumption	Climate Change and Energy Ecoefficiency
GRI 303: Water and Effluents 2018	303-1	Interactions with water as a shared resource	Water Management
	303-2	Management of water discharge-related impacts	Water Management
	303-3	Water withdrawal	Water Management
	303-4	Water discharge	Water Management
	303-5	Water consumption	Water Management
GRI 305: Emissions 2016	305-1	Direct (Scope 1) GHG emissions.	Climate Change and Energy Ecoefficiency
	305-2	Energy indirect (Scope 2) GHG emissions.	Climate Change and Energy Ecoefficiency
	305-4	GHG emissions intensity	Climate Change and Energy Ecoefficiency
	305-5	Reduction of GHG emissions	Climate Change and Energy Ecoefficiency
GRI 306: Waste 2020	306-1	Waste generation and significant wasterelated impacts	Waste Management
	306-2	Management of significant waste-related impacts	Waste Management
	306-3	Waste generated	Waste Management
	306-4	Waste diverted from disposal	Waste Management
	306-5	Waste directed to disposal	Waste Management
GRI 308: Supplier Environmental Assessment 2016	308-1	New suppliers that were screened using environmental criteria	Responsible Supply Chain
GRI 400: SOCIAL STANDARDS
GRI 401: Employment 2016	401-1	New employee hires and employee turnover	Partial Due to confidentiality reasons, we don't report our turnover rate. Talent Attraction & Retention
	401-2	New employee hires and employee turnover	Quality of Life
GRI 402: Labor/Management Relations 2016	402-1	Minimum notice periods regarding operational changes	Talent Attraction & Retention At least a week with unions.
GRI 403: Occupational health and safety 2018	403-1	Occupational health and safety management system	Health & Safety
	403-2	Hazard identification, risk assessment, and incident investigation	Health & Safety
	403-3	Occupational health services	Health & Safety
	403-4	Worker participation, consultation, and communication on occupational health and safety	Health & Safety
	403-5	Worker training on occupational health and safety	Health & Safety
	403-6	Promotion of worker health	Health & Safety
	403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Health & Safety
	403-8	Workers covered by an occupational health and safety management system	Health & Safety
	403-9	Work-related injuries	72 injuries; 0.57% rate of work-related injuries 2 fatalities; 0.15% rate Lost day rate: 8.48
	403-10	Work-related ill health	4 work-related illnesses. Hearing problems, carpal tunnel and De Quervain's syndromes
GRI 404: Training and Education 2016	404-1	Average hours of training per year per employee	Training & Development
	404-2	Programs for upgrading employee skills and transition assistance programs	Training & Development
	404-3	Percentage of collaborators receiving regular performance and career development reviews	Training & Development
GRI 405: Diversity and equal opportunity 2016	405-1	Diversity of governance bodies and collaborators	Diversity, Equity & Inclusion
GRI 406: Nondiscrimination 2016	406-1	Incidents of discrimination and corrective actions taken	Diversity, Equity & Inclusion During 2022 there were 4 cases of discrimination reported. None of them were corroborated; however, we strive to mitigate these risks and therefore implemented actions to improve teams' communication and working efficiency.
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	During 2022 there were no operations or suppliers where the rights to freedom of association was at risk
GRI 408: Child Labor 2016	408-1	Operations and suppliers at significant risk for incidents of child labor	During 2022 there were no operations or suppliers with child labor incidents
GRI 409: Forced or Compulsory Labor 2016	409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor/p>	During 2022 there were no operations or suppliers with forced labor incidents
GRI 413: Local communities 2016	413-1	Operations with local community engagement, impact assessments, and development programs	Community Engagement
GRI 414: Supplier Social Assessment 2016	414-1	New suppliers that were screened using social criteria	Responsible Supply Chain
GRI 415: Public Policy 2016	415-1	Political contributions	We do not make political contributions of any kind.
GRI 416: Customer Health and Safety 2016	416-1	Assessment of the health and safety impacts of product and service categories	We have no programs of these type since we are a B2B company.
	416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	During 2022, there were no incidents related to the health and safety of our products.
GRI 417: Marketing and Labeling 2016	417-1	Requirements for product and service information and labeling	Customer Welfare
	417-2	Incidents of non-compliance concerning product and service information and labeling	During 2022 there were no incidents related to our product’s information.
GRI 418: Customer Privacy 2016	418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	During 2022 there were no incidents related to customer privacy or data.

About this Report