GRI Index
GRI 1: Foundation 2021
Statement of Use | Studio Dragon has reported in accordance with the GRI Standards for the period from January 1, 2025 to December 31, 2025. |
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GRI 1 used | GRI 1: Foundation 2021 |
Applicable GRI Sector Standards | As of the reporting date in June 2026, the GRI Sector Standard for the Media and Communications industry has not yet been released; therefore, the GRI Sector Standards are not applicable to this report. |
GRI 2: General Disclosures 2021
Category | No. | Disclosure | Report Content |
|---|---|---|---|
The organization and its reporting practices | 2-1 | Organizational details | |
2-2 | Entities included in the organization’s sustainability reporting | ||
2-3 | Reporting period, frequency and contact point | *Reported Annually | |
2-4 | Restatements of information | *Notes Added to the Relevant Information | |
2-5 | External assurance | ||
Activities and workers | 2-6 | Activities, value chain and other business relationships | |
2-7 | Employees | ESG Factbook > SOCIAL > Employees *No Significant Fluctuation in Headcount | |
2-8 | Workers who are not employees | ESG Factbook > SOCIAL > Employees *No Significant Fluctuation in Headcount | |
Governance | 2-9 | Governance structure and composition | |
2-10 | Nomination and selection of the highest governance body | ||
2-11 | Chair of the highest governance body | ||
2-12 | Role of the highest governance body in overseeing the management of impacts | Sustainability Foundations > Framework | |
2-13 | Delegation of responsibility for managing impacts | ||
2-14 | Role of the highest governance body in sustainability reporting | Double Materiality Assessment > Process | |
2-15 | Conflicts of interest | ||
2-16 | Communication of critical concerns | Sustainability Foundations > Framework | |
2-17 | Collective knowledge of the highest governance body | Corporate Governance Integrity > Governance | |
2-18 | Evaluation of the performance of the highest governance body | ||
2-19 | Remuneration policies | Environmental Management & Resource Circulation > Governance *Remuneration Policy for the Highest Governance Body and Senior Executives: ① Fixed and Variable Remuneration: The remuneration of Studio Dragon's directors is categorized into earned income, retirement income, and other income. Earned income primarily comprises base salary, bonuses, and gains from the exercise of stock options. Bonuses are determined and distributed based on CJ Group's and the Company's remuneration policies and compensation limits, comprehensively evaluating quantitative financial indicators (such as revenue, operating profit, and content performance) and qualitative non-financial indicators.
② Retirement Benefits and Pensions: The Company operates a Defined Benefit (DB) retirement pension plan for its executives. The retirement benefit is calculated by multiplying the average monthly remuneration by the length of service and the specific payout rate designated for each executive rank. | |
2-20 | Process to determine remuneration | Human Rights and DE&I > Strategy *Granted within CJ Group & corporate remuneration policies and limits | |
2-21 | Annual total compensation ratio | ||
Strategy, policies and practices | 2-22 | Statement on sustainable development strategy | |
2-23 | Policy commitments | Environmental Management & Resource Circulation > Strategy Sustainability Foundations > Risk Management *Policy Approval: Approved by the CEO | |
2-24 | Embedding policy commitments | ||
2-25 | Processes to remediate negative impacts | Health and Safety > Risk Management | |
2-26 | Mechanisms for seeking advice and raising concerns | Sustainability Foundations > Stakeholder Engagement | |
2-27 | Compliance with laws and regulations | ||
2-28 | Membership associations | ||
Stakeholder engagement | 2-29 | Approach to stakeholder engagement | Sustainability Foundations > Stakeholder Engagement |
2-30 | Collective bargaining agreements | ESG Factbook > SOCIAL > Labor-Management Communication |
GRI 3: Material Topics 2021
Category | No. | Disclosure | Report Content |
|---|---|---|---|
Disclosures on material topics | 3-1 | Process to determine material topics | |
3-2 | List of material topics | ||
3-3 | Management of material topics | ||
Material Issue 1. Health and Safety | |||
Material Topics | 3-3 | Management of material topics | |
Occupational health and safety | 403-1 | Occupational health and safety management system | Health and Safety > Risk Management |
403-2 | Hazard identification, risk assessment, and incident investigation | Health and Safety > Risk Management | |
403-3 | Occupational health services | Health and Safety > Strategy | |
403-4 | Worker participation, consultation, and communication on occupational health and safety | Health and Safety > Governance | |
403-5 | Worker training on occupational health and safety | ||
403-6 | Promotion of worker health | Human Rights and DE&I > Strategy | |
403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Human Rights and DE&I > Strategy | |
403-8 | Workers covered by an occupational health and safety management system | ESG Factbook > SOCIAL > Occupational Health and Safety Management System | |
403-9 | Work-related injuries | ESG Factbook > SOCIAL > Employee Occupational Health and Safety *Omitted due to information insufficiency: Due to the diversity in operational structures and scopes of work among partners and production site personnel, there are structural limitations in collecting work-related injury and illness data under a consistent set of criteria. | |
403-10 | Work-related ill health | ||
Material Issue 2. Work Environment & Employee Well-being | |||
Material Topics | 3-3 | Management of material topics | |
Employment | 401-1 | New employee hires and employee turnover | |
401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Human Rights and DE&I > Strategy *Restricted Stock Units (RSUs), established in 2022. | |
401-3 | Parental leave | ||
Diversity and equal opportunity | 405-1 | Diversity of governance bodies and employees | |
405-2 | Ratio of basic salary and remuneration of women to men | ||
Non-discrimination | 406-1 | Incidents of discrimination and corrective actions taken | ESG Factbook > SOCIAL > Human Rights *No reported cases of discrimination. |
Freedom of association and collective bargaining | 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | Human Rights and DE&I > Strategy |
Child labor | 408-1 | Operations and suppliers at significant risk for incidents of child labor | Human Rights and DE&I > Risk Management |
Forced or compulsory labor | 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Human Rights and DE&I > Risk Management |
Material Issue 3. Responsible Content | |||
Material Topics | 3-3 | Management of material topics | |
Marketing and labeling | 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 | ||
Material Issue 4. Ethics & Compliance | |||
Material Topics | 3-3 | Management of material topics | |
Anti-corruption | 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 | ||
Anti-competitive behavior | 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | |
Material Issue 5. Corporate Governance Integrity | |||
Material Topics | 3-3 | Management of material topics | |
Topic Standards
Category | No. | Disclosure | Report Content |
|---|---|---|---|
GRI 200: Economic | |||
Economic performance | 201-1 | Direct economic value generated and distributed | |
201-2 | Financial implications and other risks and opportunities due to climate change | Climate Risk & GHG Emission > Strategy | |
201-3 | Defined benefit plan obligations and other retirement plans | *Studio Dragon operates a Defined Benefit (DB) retirement pension plan covering all employees (172 eligible individuals) and measures its retirement benefit obligations through objective actuarial valuations performed by an independent external institution. As of the end of 2025, the defined benefit obligations stood at KRW 8,508,346,000, while the plan assets held to fund these liabilities amounted to KRW 10,898,308,000. This represents a funding ratio of approximately 128%, successfully securing sufficient financial stability and capital resources for future retirement payouts.
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Market presence | 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 | ||
Indirect economic impacts | 203-1 | Infrastructure investments and services supported | |
203-2 | Significant indirect economic impacts | Responsible Content > Strategy > Next Generation of Writers Support Program Affected Communities > Strategy > Regional Revitalization Through Set | |
Procurement practices | 204-1 | Proportion of spending on local suppliers | |
Tax | 207-1 | Approach to tax | Ethics & Compliance > Strategy *Approach to Tax Grounded in Integrity—one of the core CJ Group Codes of Conduct—Studio Dragon strictly complies with all tax laws and relevant regulations, faithfully files and pays taxes, and maintains transparent relationships with tax authorities. In accordance with the OECD's Base Erosion and Profit Shifting (BEPS) Action Plan, international transactions between the headquarters and its subsidiaries (related parties) are conducted based on the arm's length principle, adhering to the tax laws of each respective country and bilateral tax treaties. Based on these regulations, when transaction volumes with overseas affiliates exceed statutory thresholds, Studio Dragon prepares and submits the combined report on international transactions to the tax authorities. Studio Dragon strictly prohibits the use of tax havens for tax avoidance purposes as well as the artificial transfer of transactions to low-effective-tax jurisdictions. To ensure tax transparency, the organization rigorously monitors all transaction activities through its internal accounting control system. |
207-2 | Tax governance, control, and risk management | Ethics & Compliance > Strategy *Tax Control and Risk Management Framework Studio Dragon reviews and complies with all relevant laws and institutions, including accounting standards (K-IFRS), tax laws, and the Fair Trade Act. To proactively identify and mitigate tax risks, the organization operates the Finance Team as its dedicated tax management body. In addition, Studio Dragon receives continuous advisory services from external tax experts. For highly material tax issues—such as major mergers and acquisitions or corporate restructurings—the organization seeks advance rulings and official interpretations from tax authorities before proceeding. Furthermore, Studio Dragon embeds tax-related control items within its Internal Accounting Control System and periodically audits its control procedures and reporting mechanisms. Corporate risk management is executed in strict accordance with policies approved by the Board of Directors. The Board reviews and ratifies documented policies for overall risk management, alongside specific guidelines governing fields such as foreign exchange risk, interest rate risk, credit risk, the use of derivative and non-derivative financial instruments, and investments exceeding liquidity limits. | |
207-4 | Country-by-country reporting | ESG Factbook > ECONOMIC > Taxation *Includes total employee compensation, taxes withheld and paid, taxes collected from customers on behalf of tax authorities, and industry-specific and other taxes, or payments to governments. | |
GRI 300: Environmental | |||
Energy | 302-1 | Energy consumption within the organization | |
302-3 | Energy intensity | ||
Water and effluents | 303-3 | Water withdrawal | |
303-4 | Water discharge | ||
303-5 | Water consumption | ||
Emissions | 305-1 | Direct (Scope 1) GHG emissions | |
305-2 | Energy indirect (Scope 2) GHG emissions | ||
305-3 | Other indirect (Scope 3) GHG emissions | ||
305-4 | GHG emissions intensity | ||
305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | ||
Waste | 306-1 | Waste generation and significant waste-related impacts | |
306-2 | Management of significant waste-related impacts | ||
306-3 | Waste generated | ||
306-4 | Waste diverted from disposal | ||
306-5 | Waste directed to disposal | ||
GRI 400: Social | |||
Training and education | 404-1 | Average hours of training per year per employee | |
404-2 | Programs for upgrading employee skills and transition assistance programs | ||
404-3 | Percentage of employees receiving regular performance and career development reviews | ||
Security practices | 410-1 | Security personnel trained in human rights policies or procedures | *Not Applicable: The organization does not employ security personnel |
Supplier social assessment | 414-1 | New suppliers that were screened using social criteria | |
414-2 | Negative social impacts in the supply chain and actions taken | ||
Customer privacy | 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | |