GRI Standards
Universal Standards
Disclosure Number | Disclosure Title | Link to the page |
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102-1 | Name of the organization | |
Organizational Profile | ||
102-2 | Activities, brands, products, and services | |
102-3 | Location of headquarters | |
102-4 | Location of operations | |
102-5 | Ownership and legal form | |
102-6 | Markets served | |
102-7 | Scale of the organization | |
102-8 | Information on employees and other workers | |
102-9 | Supply chain | |
102-10 | Significant changes to the organization and its supply chain | |
102-11 | Precautionary Principle or approach | |
102-12 | External initiatives | |
102-13 | Membership of associations |
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Strategy | ||
102-14 | Statement from senior decision-maker | |
102-15 | Key impacts, risks, and opportunities | |
Ethics and Integrity | ||
102-16 | Values, principles, standards, and norms of behavior | |
102-17 | Mechanisms for advice and concerns about ethics | |
Governance | ||
102-18 | Governance structure | |
102-19 | Delegating authority | |
102-20 | Executive-level responsibility for economic, environmental, and social topics | |
102-21 | Consulting stakeholders on economic, environmental, and social topics | |
102-22 | Composition of the highest governance body and its committees | |
102-23 | Chair of the highest governance body | |
102-24 | Nominating and selecting the highest governance body | |
102-25 | Conflicts of interest | |
102-26 | Role of highest governance body in setting purpose, values, and strategy | |
102-27 | Collective knowledge of highest governance body | |
102-28 | Evaluating the highest governance body’s performance | |
102-29 | Identifying and managing economic, environmental, and social impacts | |
102-30 | Effectiveness of risk management processes | |
102-31 | Review of economic, environmental, and social topics | |
102-32 | Highest governance body’s role in sustainability reporting | |
102-33 | Communicating critical concerns | |
102-34 | Nature and total number of critical concerns |
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102-35 | Remuneration policies | |
102-36 | Process for determining remuneration | |
102-37 | Stakeholders’ involvement in remuneration |
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102-38 | Annual total compensation ratio |
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102-39 | Percentage increase in annual total compensation ratio |
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Stakeholder Engagement | ||
102-40 | List of stakeholder groups |
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102-41 | Collective bargaining agreements | |
102-42 | Identifying and selecting stakeholders |
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102-43 | Approach to stakeholder engagement |
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102-44 | Key topics and concerns raised | |
Reporting Practice | ||
102-45 | Entities included in the consolidated financial statements | |
102-46 | Defining report content and topic Boundaries | |
102-47 | List of material topics | |
102-48 | Restatements of information |
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102-49 | Changes in reporting | |
102-50 | Reporting period | From April 2019 to March 2021 |
102-51 | Date of most recent report | Integrated Report 2020-2021: September 2021 |
102-52 | Reporting cycle | Annually |
102-53 | Contact point for questions regarding the report | |
102-54 | Claims of reporting in accordance with the GRI Standards | |
102-55 | GRI content index | |
102-56 | External assurance | |
Management Approach | ||
103-1 | Explanation of the material topic and its Boundary | |
103-2 | The management approach and its components | |
103-3 | Evaluation of the management approach |
Economic
Disclosure Number | Disclosure Title | Link to the page |
---|---|---|
Economic Performance | ||
201-1 | Direct economic value generated and distributed | |
201-2 | Financial implications and other risks and opportunities due to climate change | |
201-3 | Defined benefit plan obligations and other retirement plans | |
201-4 | Financial assistance received from government | |
Market Presence | ||
202-1 | Ratios of standard entry level wage by gender compared to local minimum wage |
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202-2 | Proportion of senior management hired from the local community |
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Indirect Economic Impacts | ||
203-1 | Infrastructure investments and services supported | |
203-2 | Significant indirect economic impacts | |
Procurement Practices | ||
204-1 | Proportion of spending on local suppliers |
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Anti-corruption | ||
205-1 | Operations assessed for risks related to corruption |
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205-2 | Communication and training about anti-corruption policies and procedures | |
205-3 | Confirmed incidents of corruption and actions taken |
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Anti-competitive Behavior | ||
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
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Tax | ||
207-1 | Approach to tax |
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207-2 | Tax governance, control, and risk management |
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207-3 | Stakeholder engagement and management of concerns related to tax |
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207-4 | Country-by-country reporting |
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Environment
Disclosure Number | Disclosure Title | Link to the page |
---|---|---|
Materials | ||
301-1 | Materials used by weight or volume | |
301-2 | Recycled input materials used | |
301-3 | Reclaimed products and their packaging materials |
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Energy | ||
302-1 | Energy consumption within the organization | |
302-2 | Energy consumption outside of the organization | |
302-3 | Energy intensity | |
302-4 | Reduction of energy consumption | |
302-5 | Reductions in energy requirements of products and services | |
Water and Effluents | ||
303-1 | Interactions with water as a shared resource | |
303-2 | Management of water discharge-related impacts |
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303-3 | Water withdrawal | |
303-4 | Water discharge | |
303-5 | Water consumption | |
Biodiversity | ||
304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | |
304-2 | Significant impacts of activities, products, and services on biodiversity | |
304-3 | Habitats protected or restored | |
304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | |
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 | |
305-5 | Reduction of GHG emissions | |
305-6 | Emissions of ozone-depleting substances (ODS) | |
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 | |
Environmental Compliance | ||
307-1 | Non-compliance with environmental laws and regulations | |
Supplier Environmental Assessment | ||
308-1 | New suppliers that were screened using environmental criteria |
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308-2 | Negative environmental impacts in the supply chain and actions taken |
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Social
Disclosure Number | Disclosure Title | Link to the page |
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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 |
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401-3 | Parental leave | |
Labor/Management Relations | ||
402-1 | Minimum notice periods regarding operational changes |
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Occupational Health and Safety | ||
403-1 | Occupational health and safety management system |
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403-2 | Hazard identification, risk assessment, and incident investigation |
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403-3 | Occupational health services |
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403-4 | Worker participation, consultation, and communication on occupational health and safety |
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403-5 | Worker training on occupational health and safety | |
403-6 | Promotion of worker health | |
403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
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403-8 | Workers covered by an occupational health and safety management system |
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403-9 | Work-related injuries | |
403-10 | Work-related ill health |
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Training and Education | ||
404-1 | Average hours of training per year per employee | |
404-2 | Programs for upgrading employee skills and transition assistance programs |
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404-3 | Percentage of employees receiving regular performance and career development reviews |
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Diversity and Equal Opportunity | ||
405-1 | Diversity of governance bodies and employees | |
405-2 | Ratio of basic salary and remuneration of women to men |
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Non-discrimination | ||
406-1 | Incidents of discrimination and corrective actions taken |
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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 | |
Child Labor | ||
408-1 | Operations and suppliers at significant risk for incidents of child labor | |
Forced or Compulsory Labor | ||
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | |
Security Practices | ||
410-1 | Security personnel trained in human rights policies or procedures |
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Management Approach Disclosures | ||
411-1 | Incidents of violations involving rights of indigenous peoples |
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Human Rights Assessment | ||
412-1 | Operations that have been subject to human rights reviews or impact assessments |
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412-2 | Employee training on human rights policies or procedures | |
412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening |
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Local Communities | ||
413-1 | Operations with local community engagement, impact assessments, and development programs | |
413-2 | Operations with significant actual and potential negative impacts on local communities | |
Supplier Social Assessment | ||
414-1 | New suppliers that were screened using social criteria |
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414-2 | Negative social impacts in the supply chain and actions taken |
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Public Policy | ||
415-1 | Political contributions |
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Customer Health and Safety | ||
416-1 | Assessment of the health and safety impacts of product and service categories |
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416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services |
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Marketing and Labeling | ||
417-1 | Requirements for product and service information and labeling |
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417-2 | Incidents of non-compliance concerning product and service information and labeling |
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417-3 | Incidents of non-compliance concerning marketing communications |
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Customer Privacy | ||
418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data |
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Socioeconomic Compliance | ||
419-1 | Non-compliance with laws and regulations in the social and economic area |
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