G3 AL B Index and Checklist
Transcript of G3 AL B Index and Checklist
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How to complete the Content Index template?
Level of Reporting columnIn this column, select from the drop-down menu provided, whether the disclosure
Location of disclosure column
For partially reported disclosures, indicate the part not reported colu
If you have indicated partial reporting on a disclosure, you should explain which s
Reason for omission column
In this column of the Content Index, please select the appropriate reason for omis
Explanation column
Reported by column
Checklist tab
Content Index
GRI Application Level Check
GRI Application Level Check Methodology
To show where a disclosure can be found, the organization can indicate individuannual report). Locations should be specific to one or two pages. If a disclosure c
information that can be found on each of these pages. If a disclosure is addres
A reason for omission should never be added without an explanation - if a reasonshort explanation why the information could not be reported. In line with the GRI
This column only applies if you have indicated that information is 'not available' u
not currently available, you also need to provide a specific year by when you willshould include an explanation of why this shift was necessary.
Checklist is a more detailed version of the GRI Content Index. It is filled in only ifIndicators are reported Partially (Application Level A).
If an organization has Fully reported all disclosure items, every line in the Checklirelevant line in the Checklist will read Not.
https://www.globalreporting.org/reporting/reporting-support/reporting-resources/content-index-and-checklist/Pages/default.aspxhttps://www.globalreporting.org/reporting/report-services/application-levels/Pages/default.aspxhttps://www.globalreporting.org/SiteCollectionDocuments/ALC-Methodology.pdfhttps://www.globalreporting.org/SiteCollectionDocuments/ALC-Methodology.pdfhttps://www.globalreporting.org/reporting/report-services/application-levels/Pages/default.aspxhttps://www.globalreporting.org/reporting/reporting-support/reporting-resources/content-index-and-checklist/Pages/default.aspx -
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has been Fully, Partially or Not reported. This column should be filled in for all disclosur
n
pecific data have not been reported on in this column of the Content Index.
sion from the drop-down menu in line with the GRI Application Level Check Methodology
al page numbers from the sustainability report or from other documents (e.g., from itsn be found across a wide range of pages, the Content Index should state the pertinent
sed in a separate online document or text, a direct URL to this information should be
for omission has been cited for Partial or Not reported disclosures, there needs to be application Level Check Methodology.
nder the reason for omission. In addition to explaining why the disclosure information is
be able to report on the disclosure. If this target year changes in a future report, you
rofile disclosures are reported Partially (Application Levels A, B and C) and if Core
t will read Yes. When an organization has Not reported the disclosure item, the
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es.
.
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1.1
1.2
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
2.9
2.10
3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8
3.9
ProfileDisclosure
ProfileDisclosure
ProfileDisclosure
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3.10
3.11
3.12
3.13
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
4.10
4.11
4.12
4.134.14
4.15
4.16
4.17
ProfileDisclosure
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G3 DMA
DMA EC
Aspects
DMA EN
Aspects
DMA LA
Aspects
DMA HR
Aspects
DMA SO
Aspects
DMA PR
Aspects
REPORT O
REPORT FU
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Indicator
Economic perf
EC1
EC2
EC3
EC4
Market presen
EC5
EC6
EC7
Indirect econo
EC8
EC9
Indicator
Materials
EN1
EN2
Energy
EN3
EN4EN5
EN6
EN7
Water
EN8
EN9
EN10
Biodiversity
EN11
EN12
EN13
EN14
EN15
Emissions, effl
EN16
EN17
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EN18
EN19
EN20
EN21
EN22
EN23
EN24
EN25
Products and
EN26
EN27
Compliance
EN28
Transport
EN29Overall
EN30
Indicator
Employment
LA1
LA2
LA3Labor/manage
LA4
LA5
Occupational
LA6
LA7
LA8
LA9
Training and e
LA10
LA11
LA12
Diversity and
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LA13
LA14
Indicator
Investment an
HR1
HR2
HR3
Non-discrimin
HR4
Freedom of as
HR5
Child labor
HR6
Forced and co
HR7
Security practi
HR8
Indigenous rig
HR9
Indicator
Community
SO1
Corruption
SO2
SO3
SO4
Public policy
SO5
SO6
Anti-competiti
SO7
Compliance
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SO8
Indicator
Customer heal
PR1
PR2
Product and s
PR3
PR4
PR5
Marketing com
PR6
PR7
Customer priv
PR8
Compliance
PR9
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G3 Content Index - GRIApplication Level B
STANDARD DISCLOSURES PAR
REPORT FULLY ON THE BELOW SELECTION OF PROFILE DIS
1. Strategy and A
Disclosure
Statement from the most senior decision-maker of the organization.
Description of key impacts, risks, and opportunities.
2. Organizational
Disclosure
Name of the organization.
Primary brands, products, and/or services.
Location of organization's headquarters.
Nature of ownership and legal form.
Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).
Scale of the reporting organization.
Significant changes during the reporting period regarding size, structure, or ownership.
Awards received in the reporting period.
3. Report Param
Disclosure
Reporting period (e.g., fiscal/calendar year) for information provided.
Date of most recent previous report (if any).
Reporting cycle (annual, biennial, etc.)
Contact point for questions regarding the report or its contents.
Process for defining report content.
Operational structure of the organization, including main divisions, operating companies, subsidiaries, and jointventures.
Number of countries where the organization operates, and names of countries with either major operations orthat are specifically relevant to the sustainability issues covered in the report.
Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). SeeGRI Boundary Protocol for further guidance.
State any specific limitations on the scope or boundary of the report (see completeness principle for explanationof scope).
Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities thatcan significantly affect comparability from period to period and/or between organizations.
Data measurement techniques and the bases of calculations, including assumptions and techniques underlyingestimations applied to the compilation of the Indicators and other information in the report. Explain any decisionsnot to apply, or to substantially diverge from, the GRI Indicator Protocols.
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Table identifying the location of the Standard Disclosures in the report.
Policy and current practice with regard to seeking external assurance for the report.
4. Governance, Commitments
Disclosure
Indicate whether the Chair of the highest governance body is also an executive officer.
Processes in place for the highest governance body to ensure conflicts of interest are avoided.
Explanation of whether and how the precautionary approach or principle is addressed by the organization.
List of stakeholder groups engaged by the organization.
Basis for identification and selection of stakeholders with whom to engage.
Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.
STANDARD DIS
Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for suchre-statement (e.g.,mergers/acquisitions, change of base years/periods, nature of business, measurementmethods).
Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied inthe report.
Governance structure of the organization, including committees under the highest governance body responsiblefor specific tasks, such as setting strategy or organizational oversight.
For organizations that have a unitary board structure, state the number of members of the highest governancebody that are independent and/or non-executive members.
Mechanisms for shareholders and employees to provide recommendations or direction to the highest
governance body.Linkage between compensation for members of the highest governance body, senior managers, and executives(including departure arrangements), and the organization's performance (including social and environmentalperformance).
Process for determining the qualifications and expertise of the members of the highest governance body forguiding the organization's strategy on economic, environmental, and social topics.
Internally developed statements of mission or values, codes of conduct, and principles relevant to economic,environmental, and social performance and the status of their implementation.
Procedures of the highest governance body for overseeing the organization's identification and management ofeconomic, environmental, and social performance, including relevant risks and opportunities, and adherence orcompliance with internationally agreed standards, codes of conduct, and principles.
Processes for evaluating the highest governance body's own performance, particularly with respect to economic,environmental, and social performance.
Externally developed economic, environmental, and social charters, principles, or other initiatives to which theorganization subscribes or endorses.
Memberships in associations (such as industry associations) and/or national/international advocacyorganizations in which the organization: * Has positions in governance bodies; * Participates in projects orcommittees; * Provides substantive funding beyond routine membership dues; or * Views membership as
strategic.
Key topics and concerns that have been raised through stakeholder engagement, and how the organization hasresponded to those key topics and concerns, including through its reporting.
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Disclosure
Disclosure on Management Approach EC
Economic performance
Market presence
Indirect economic impacts
Disclosure on Management Approach EN
Materials
Energy
Water
Biodiversity
Emissions, effluents and waste
Products and services
Compliance
Transport
Overall
Disclosure on Management Approach LA
Employment
Labor/management relations
Occupational health and safety
Training and education
Diversity and equal opportunity
Disclosure on Management Approach HR
Investment and procurement practices
Non-discrimination
Freedom of association and collective bargaining
Child laborForced and compulsory labor
Security practices
Indigenous rights
Disclosure on Management Approach SO
Community
Corruption
Public policy
Anti-competitive behavior
Compliance
Disclosure on Management Approach PR
Customer health and safetyProduct and service labelling
Marketing communications
Customer privacy
Compliance
STANDARD DISCLOSURES PART III
Economic
N THE DISCLOSURES ON MANAGEMENT APPROACH FOR EACH CATEGORY. YOU SHOULD BINDICATOR THAT YOU HAVE R
LLY ON AT LEAST 20 CORE OR ADDITIONAL PERFORMANCE INDICATORS - AT LEAST 1 FROMRIGHTS, SOCIETY, PRODUC
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Disclosure
ormance
Financial implications and other risks and opportunities for the organization's activities due to climate change.
Coverage of the organization's defined benefit plan obligations.
Significant financial assistance received from government.
e
Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.
ic impacts
Understanding and describing significant indirect economic impacts, including the extent of impacts.
Environment
Disclosure
Materials used by weight or volume.
Percentage of materials used that are recycled input materials.
Direct energy consumption by primary energy source.
Indirect energy consumption by primary source.Energy saved due to conservation and efficiency improvements.
Initiatives to reduce indirect energy consumption and reductions achieved.
Total water withdrawal by source.
Water sources significantly affected by withdrawal of water.
Percentage and total volume of water recycled and reused.
Habitats protected or restored.
Strategies, current actions, and future plans for managing impacts on biodiversity.
uents and waste
Total direct and indirect greenhouse gas emissions by weight.
Other relevant indirect greenhouse gas emissions by weight.
Direct economic value generated and distributed, including revenues, operating costs, employee compensation,donations and other community investments, retained earnings, and payments to capital providers andgovernments.
Range of ratios of standard entry level wage compared to local minimum wage at significant locations ofoperation.
Procedures for local hiring and proportion of senior management hired from the local community at significantlocations of operation.
Development and impact of infrastructure investments and services provided primarily for public benefit throughcommercial, in-kind, or pro bono engagement.
Initiatives to provide energy-efficient or renewable energy based products and services, and reductions inenergy requirements as a result of these initiatives.
Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of highbiodiversity value outside protected areas.
Description of significant impacts of activities, products, and services on biodiversity in protected areas andareas of high biodiversity value outside protected areas.
Number of IUCN Red List species and national conservation list species with habitats in areas affected byoperations, by level of extinction risk.
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Initiatives to reduce greenhouse gas emissions and reductions achieved.
Emissions of ozone-depleting substances by weight.
NOx, SOx, and other significant air emissions by type and weight.
Total water discharge by quality and destination.
Total weight of waste by type and disposal method.
Total number and volume of significant spills.
ervices
Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.
Percentage of products sold and their packaging materials that are reclaimed by category.
Total environmental protection expenditures and investments by type.
Social: Labor Practices an
Disclosure
Total workforce by employment type, employment contract, and region.
Total number and rate of employee turnover by age group, gender, and region.
ent relations
Percentage of employees covered by collective bargaining agreements.
ealth and safety
Health and safety topics covered in formal agreements with trade unions.
ucation
Average hours of training per year per employee by employee category.
Percentage of employees receiving regular performance and career development reviews.
qual opportunity
Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel
Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affectedby the reporting organization's discharges of water and runoff.
Monetary value of significant fines and total number of non-monetary sanctions for non-compliance withenvironmental laws and regulations.
Significant environmental impacts of transporting products and other goods and materials used for the
organization's operations, and transporting members of the workforce.
Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major
operations.
Minimum notice period(s) regarding significant operational changes, including whether it is specified in collectiveagreements.
Percentage of total workforce represented in formal joint management-worker health and safety committees thathelp monitor and advise on occupational health and safety programs.
Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities byregion.
Education, training, counseling, prevention, and risk-control programs in place to assist workforce members,their families, or community members regarding serious diseases.
Programs for skills management and lifelong learning that support the continued employability of employees andassist them in managing career endings.
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Ratio of basic salary of men to women by employee category.
Social: Human R
Disclosure
procurement practices
tion
Total number of incidents of discrimination and actions taken.
ociation and collective bargaining
pulsory labor
ces
ts
Total number of incidents of violations involving rights of indigenous people and actions taken.
Social: Socie
Disclosure
Percentage and total number of business units analyzed for risks related to corruption.
Percentage of employees trained in organization's anti-corruption policies and procedures.
Actions taken in response to incidents of corruption.
Public policy positions and participation in public policy development and lobbying.
Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.
e behavior
Composition of governance bodies and breakdown of employees per category according to gender, age group,minority group membership, and other indicators of diversity.
Percentage and total number of significant investment agreements that include human rights clauses or thathave undergone human rights screening.
Percentage of significant suppliers and contractors that have undergone screening on human rights and actionstaken.
Total hours of employee training on policies and procedures concerning aspects of human rights that arerelevant to operations, including the percentage of employees trained.
Operations identified in which the right to exercise freedom of association and collective bargaining may be at
significant risk, and actions taken to support these rights.
Operations identified as having significant risk for incidents of child labor, and measures taken to contribute tothe elimination of child labor.
Operations identified as having significant risk for incidents of forced or compulsory labor, and measures tocontribute to the elimination of forced or compulsory labor.
Percentage of security personnel trained in the organization's policies or procedures concerning aspects ofhuman rights that are relevant to operations.
Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts ofoperations on communities, including entering, operating, and exiting.
Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and theiroutcomes.
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Social: Product Resp
Disclosure
h and safety
rvice labelling
Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.
munications
cy
Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.
Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with lawsand regulations.
Life cycle stages in which health and safety impacts of products and services are assessed for improvement,and percentage of significant products and services categories subject to such procedures.
Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safetyimpacts of products and services during their life cycle, by type of outcomes.
Type of product and service information required by procedures, and percentage of significant products andservices subject to such information requirements.
Total number of incidents of non-compliance with regulations and voluntary codes concerning product andservice information and labeling, by type of outcomes.
Programs for adherence to laws, standards, and voluntary codes related to marketing communications, includingadvertising, promotion, and sponsorship.
Total number of incidents of non-compliance with regulations and voluntary codes concerning marketingcommunications, including advertising, promotion, and sponsorship by type of outcomes.
Monetary value of significant fines for non-compliance with laws and regulations concerning the provision anduse of products and services.
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pplication Level BAssured by
I: Profile Disclosures
LOSURES OR PROVIDE A REASON FOR OMISSION
alysis
Location of Disclosure Explanation for t
rofile
Location of Disclosure Explanation for t
ters
Location of Disclosure Explanation for t
Level ofreporting
Reason foromission
Level ofreporting
Reason foromission
Level ofreporting
Reason foromission
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, and Engagement
Location of Disclosure Explanation for t
CLOSURES PART II: Disclosures on Management Approach (DMAs)
Level ofreporting
Reason foromission
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Location of Disclosure Further comment
: Performance Indicators
ABLE TO DISCLOSE THIS INFORMATION ON THE ASPECT LEVEL FOR EPORTED FULLY ON.
Level ofreporting
EACH CATEGORY (ECONOMIC, ENVIRONMENT, LABOR PRACTICES & DRESPONSIBLITY)
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Location of Disclosure
l
Location of Disclosure
Level ofreporting
Level ofreporting
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d Decent Work
Location of DisclosureLevel ofreporting
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ights
Location of Disclosure
y
Location of Disclosure
Level ofreporting
Level ofreporting
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nsibility
Location of DisclosureLevel ofreporting
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e reason for omission
e reason for omission
e reason for omission
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e reason for omission
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s
CH PERFORMANCE
CENT WORK, HUMAN
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Disclosure Title of the dislcosure
1.1
1.2
Disclosure Title of the dislcosure
2.1 Name of the organization.
2.2 Primary brands, products, and/or services.
2.3
2.4 Location of organization's headquarters.
2.5
2.6 Nature of ownership and legal form.
Statement from the most senior decision-makerof the organization
Description of key impacts, risks, andopportunities.
Operational structure of the organization,including main divisions, operating companies,subsidiaries, and joint ventures.
Number of countries where the organizationoperates, and names of countries with eithermajor operations or that are specifically relevantto the sustainability issues covered in the report.
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2.7
2.8 Scale of the reporting organization.
2.9
2.10 Awards received in the reporting period.
Disclosure Title of the dislcosure
3.1
3.2 Date of most recent previous report (if any).
3.3 Reporting cycle (annual, biennial, etc.)
3.4 Contact point for questions.
3.5 Process for defining report content.
3.6
3.7
3.8
3.9
Markets served (including geographicbreakdown, sectors served, and types ofcustomers/beneficiaries).
Significant changes during the reporting periodregarding size, structure, or ownership.
Reporting period (e.g., fiscal/calendar year) for
information provided.
Boundary of the report (e.g., countries,divisions, subsidiaries, leased facilities, jointventures, suppliers). See GRI BoundaryProtocol for further guidance.
State any specific limitations on the scope orboundary of the report (see completenessPrinciple for explanation of scope).
Basis for reporting on joint ventures,
Data measurement techniques and the bases ofcalculations, including assumptions and
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3.10
3.11
3.12
3.13
Disclosure Title of the dislcosure
4.1
4.2
4.3
4.4
4.5
4.6
ec n ques un er y ng es ma ons app e o ecompilation of the Indicators and otherinformation in the report.
Explanation of the effect of any re-statements ofinformation provided in earlier reports, and thereasons for such re-statement (e.g.,mergers/acquisitions, change of baseyears/periods, nature of business, measurementmethods).
Significant changes from previous reporting
Table identifying the location of the StandardDisclosures in the report.
Policy and current practice with regard toseeking external assurance for the report.
Governance structure of the organization,including committees under the highestgovernance body responsible for specific tasks,such as setting strategy or organizational
oversight.
Indicate whether the Chair of the highestgovernance body is also an executive officer.
For organizations that have a unitary boardstructure, state the number of members of thehighest governance body that are independentand/or non-executive members.
Mechanisms for shareholders and employees toprovide recommendations or direction to thehighest governance body.
Linkage between compensation for members ofthe highest governance body, senior managers,and executives.
Processes in place for the highest governancebody to ensure conflicts of interest are avoided.
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4.7
4.8
4.9
4.10
4.11
4.12
4.13
Process for determining the qualifications andexpertise of the members of the highestgovernance body for guiding the organization'sstrategy on economic, environmental, and socialtopics.
Internally developed statements of mission orvalues, codes of conduct, and principles
relevant to economic, environmental, and socialperformance and the status of theirimplementation.
Procedures of the highest governance body foroverseeing the organization's identification andmanagement of economic, environmental, andsocial performance, including relevant risks andopportunities, and adherence or compliancewith internationally agreed standards, codes ofconduct, and principles.
Processes for evaluating the highest
Explanation of whether and how theprecautionary approach or principle isaddressed by the organization.
Externally developed economic, environmental,and social charters, principles, or otherinitiatives to which the organization subscribesor endorses.
Memberships in associations (such as industryassociations) and/or national/internationaladvocacy organizations.
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4.14
4.15
4.16
4.17
Economic performance
EC1
EC2
EC3
List of stakeholder groups engaged by theorganization.
Basis for identification and selection of
stakeholders with whom to engage.
Approaches to stakeholder engagement,including frequency of engagement by type andby stakeholder group.
Key topics and concerns that have been raisedthrough stakeholder engagement, and how the
Direct economic value generated anddistributed, including revenues, operating costs,employee compensation, donations and othercommunity investments, retained earnings, andpayments to capital providers and governments.
Financial implications and other risks andopportunities for the organization's activities dueto climate change.
Coverage of the organization's defined benefitplan obligations.
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EC4
Market presence
EC5
EC6
EC7
Indirect economic impacts
EC8
EC9
Materials
EN1 Materials used by weight or volume.
Significant financial assistance received fromgovernment.
Range of ratios of standard entry level wagecompared to local minimum wage at significantlocations of operation.
Policy, practices, and proportion of spending onlocally-based suppliers at significant locations ofoperation.
Procedures for local hiring and proportion ofsenior management hired from the localcommunity at significant locations of operation.
Development and impact of infrastructureinvestments and services provided primarily forpublic benefit through commercial, in-kind, orpro bono engagement.
Understanding and describing significantindirect economic impacts, including the extentof impacts.
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EN2
Energy
EN3
EN4 Indirect energy consumption by primary source.
EN5
EN6
EN7
Water
EN8 Total water withdrawal by source.
EN9
EN10
Biodiversity
EN11
Percentage of materials used that are recycled
Direct energy consumption by primary energysource.
Energy saved due to conservation andefficiency improvements.
Initiatives to provide energy-efficient orrenewable energy based products and services,and reductions in energy requirements as aresult of these initiatives.
Initiatives to reduce indirect energy consumptionand reductions achieved.
Water sources significantly affected bywithdrawal of water.
Percentage and total volume of water recycledand reused.
Location and size of land owned, leased,managed in, or adjacent to, protected areas andareas of high biodiversity value outside
protected areas.
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EN12
EN13 Habitats protected or restored.
EN14
EN15
Emissions, effluents and waste
EN16
EN17
EN18
EN19
EN20
EN21
Description of significant impacts of activities,
products, and services on biodiversity inprotected areas and areas of high biodiversityvalue outside protected areas.
Strategies, current actions, and future plans for
managing impacts on biodiversity.
Number of IUCN Red List species and national
Total direct and indirect greenhouse gas
emissions by weight.
Other relevant indirect greenhouse gasemissions by weight.
Initiatives to reduce greenhouse gas emissionsand reductions achieved.
Emissions of ozone-depleting substances byweight.
NOx, SOx, and other significant air emissions bytype and weight.
Total water discharge by quality and destination.
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EN22
EN23 Total number and volume of significant spills.
EN24
EN25
Products and services
EN26
EN27
Compliance
EN28
Transport
Total weight of waste by type and disposalmethod.
Weight of transported, imported, exported, ortreated waste deemed hazardous under theterms of the Basel Convention Annex I, II, III,and VIII, and percentage of transported wasteshipped internationally.
Identity, size, protected status, and biodiversityvalue of water bodies and related habitatssignificantly affected by the reportingorganization's discharges of water and runoff.
Initiatives to mitigate environmental impacts ofproducts and services, and extent of impactmitigation.
Percentage of products sold and their
packaging materials that are reclaimed bycategory.
Monetary value of significant fines and totalnumber of non-monetary sanctions for non-compliance with environmental laws andregulations.
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EN29
Overall
EN30
Employment
LA1
LA2
LA3
Labor/management relations
LA4
LA5
Occupational health and safety
LA6
LA7
Significant environmental impacts oftransporting products and other goods andmaterials used for the organization's operations,and transporting members of the workforce.
Total environmental protection expenditures andinvestments by type.
Total workforce by employment type,employment contract, and region.
Total number and rate of employee turnover byage group, gender, and region.
Benefits provided to full-time employees that are
not provided to temporary or part-timeemployees, by major operations.
Percentage of employees covered by collectivebargaining agreements.
Minimum notice period(s) regarding significantoperational changes, including whether it isspecified in collective agreements.
Percentage of total workforce represented informal joint management-worker health andsafety committees that help monitor and adviseon occupational health and safety programs.
Rates of injury, occupational diseases, lostdays, and absenteeism, and number of work-related fatalities by region.
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LA8
LA9
Training and education
LA10
LA11
LA12
Diversity and equal opportunity
LA13
LA14
Investment and procurement practices
HR1
HR2
Education, training, counseling, prevention, andrisk-control programs in place to assistworkforce members, their families, or community
members regarding serious diseases.
Health and safety topics covered in formalagreements with trade unions.
Average hours of training per year per employeeby employee category.
Programs for skills management and lifelonglearning that support the continued employabilityof employees and assist them in managingcareer endings.
Percentage of employees receiving regularperformance and career development reviews.
Composition of governance bodies andbreakdown of employees per categoryaccording to gender, age group, minority groupmembership, and other indicators of diversity.
Ratio of basic salary of men to women by
employee category.
Percentage and total number of significantinvestment agreements that include humanrights clauses or that have undergone humanrights screening.Percentage of significant suppliers and
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HR3
Non-discrimination
HR4
Freedom of association and collective bargaining
HR5
Child labor
HR6
Forced and compulsory labor
HR7
Security practices
HR8
Indigenous rights
HR9
Community
SO1
contractors that have undergone screening onhuman rights and actions taken.
Total hours of employee training on policies andprocedures concerning aspects of human rightsthat are relevant to operations, including thepercentage of employees trained.
Total number of incidents of discrimination andactions taken.
Operations identified in which the right toexercise freedom of association and collectivebargaining may be at significant risk, andactions taken to support these rights.
Operations identified as having significant riskfor incidents of child labor, and measures takento contribute to the elimination of child labor.
Operations identified as having significant riskfor incidents of forced or compulsory labor, andmeasures to contribute to the elimination offorced or compulsory labor.
Percentage of security personnel trained in theorganization's policies or procedures concerningaspects of human rights that are relevant tooperations.
Total number of incidents of violations involvingrights of indigenous people and actions taken.
Nature, scope, and effectiveness of any
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Corruption
SO2
SO3
SO4
Public policy
SO5
SO6
Anti-competitive behavior
SO7
Compliance
SO8
Customer health and safety
PR1
programs and practices that assess andmanage the impacts of operations oncommunities, including entering, operating, andexiting.
Percentage and total number of business unitsanalyzed for risks related to corruption.
Percentage of employees trained inorganization's anti-corruption policies andprocedures.
Actions taken in response to incidents ofcorruption.
Public policy positions and participation in publicpolicy development and lobbying.
Total value of financial and in-kind contributionsto political parties, politicians, and related
institutions by country.
Total number of legal actions for anti-competitive behavior, anti-trust, and monopolypractices and their outcomes.
Monetary value of significant fines and totalnumber of non-monetary sanctions for non-compliance with laws and regulations.
Life cycle stages in which health and safetyimpacts of products and services are assessedfor improvement, and percentage of significantproducts and services categories subject tosuch procedures.
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PR2
Product and service labelling
PR3
PR4
PR5
Marketing communications
PR6
PR7
Customer privacy
PR8
Compliance
Total number of incidents of non-compliancewith regulations and voluntary codes concerninghealth and safety impacts of products andservices during their life cycle, by type ofoutcomes.
Type of product and service informationrequired by procedures, and percentage ofsignificant products and services subject to suchinformation requirements.
Total number of incidents of non-compliancewith regulations and voluntary codes concerningproduct and service information and labeling, bytype of outcomes.
Practices related to customer satisfaction,including results of surveys measuring customersatisfaction.
Programs for adherence to laws, standards, andvoluntary codes related to marketingcommunications, including advertising,promotion, and sponsorship.
Total number of incidents of non-compliancewith regulations and voluntary codes concerningmarketing communications, includingadvertising, promotion, and sponsorship by typeof outcomes.
Total number of substantiated complaintsregarding breaches of customer privacy andlosses of customer data.
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PR9 Monetary value of significant fines for non-compliance with laws and regulationsconcerning the provision and use of productsand services.
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G3 ChecklistSTANDARD DISCLOSURES PART I: Profil
1. Strategy and Analysis
Components of the dislcosure
Strategic priorities and key topics for the short and medium-term with rega
Including respect for internationally agreed standards and how they relate
Broader trends affecting the organization and influencing sustainability pri
Ke events durin the re ortin eriod.
Achievements during the reporting period.
Failures during the reporting period.
Views on performance with respect to targets.
Outlook on the organization's main challenges and targets for the next yea
Other items pertaining to the organization's strategic approach.
Narrative section 1 including description of the significant impacts the orga
Narrative section 1 including explanation of the approach to prioritizing the
Narrative section 1 including key conclusions about progress in addressin
Narrative section 1 including an assessment of reasons for underperforma
Narrative section 1 including a description of the main processes in place
Narrative section 2 including a description of the most important risks and
If possible: quantitative financial value drivers.
Narrative section 2 including table(s) summarizing targets, performance a
2. Organizational Profile
Components of the dislcosure
Name of the organization
Primary brands, products, and/or services.
Indicating the nature of the organization's role in providing these products
Operational structure of the organization, including main divisions, operati
Location of organization's headquarters.
Number of countries where the organization operates.
Names of countries with either major operations or that are specifically rel
Nature of ownership
Narrative section 1 including the effect on stakeholders' rights as defined
Narrative section 2 including prioritization of key sustainability topics as ris
Narrative section 2 including table(s) summarizing targets for the next reprisks and opportunities.
Narrative section 2 including a concise description of governance mechaniidentification of other related risks and opportunities.
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Legal form
Markets served by geographic breakdown
Markets served by sectors served
Markets served by types of customers/beneficiaries
Scale of the reporting organization, by number of employees
Scale of the reporting organization, by net sales (for private sector) or netFor private sector: total capitalization by debt.
For private sector: total capitalization by equity.
Scale of the reporting organization, by quantity of products or services pro
Organizations are encouraged to provide additional information, as appro
Organizations are encouraged to provide additional information, as appro
Organizations are encouraged to provide additional information, as appro
Organizations are encouraged to provide additional information, as appro
Awards received in the reporting period.
3. Report Parameters
Components of the dislcosure
Reporting period (e.g., fiscal/calendar year) for information provided.
Date of most recent previous report (if any).
Reporting cycle (annual, biennial, etc.)
Contact point for questions regarding the report or its contents.
Process for defining report content.
Including determining materiality.
Including prioritizing topics within the report.
Including identifying stakeholders the organization expects to use the repo
Include an explanation of how the organization has applied the 'Guidance
Boundary of the report (e.g., countries, divisions, subsidiaries, leased facili
State any specific limitations on the scope or boundary of the report (see
Data measurement techniques
Organizations are encouraged to provide additional information, as appromore of total revenues,
Organizations are encouraged to provide additional information, as approrevenues.
Significant changes regarding size, structure or ownership including the loexpansions.
For private sector: Significant changes regarding size, structure or ownersmaintenance and alteration operations.
If boundary and scope do not address the full range of material, economicprojected timeline for providing complete coverage.
Basis for reporting on joint ventures, subsidiaries, leased facilities, outsour
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Bases of calculations
Including assumptions and techniques underlying estimations applied to t
Explain any decisions not to apply, or to substantially diverge from, the G
Explanation of the effect of any re-statements of information provided in e
Significant changes from previous reporting periods in the scope, boundar
Table identifying the location of the Standard Disclosures in the report.
Policy and current practice with regard to seeking external assurance for tIf not included in the assurance report accompanying the sustainability rep
Explain the relationship between the reporting organization and the assur
4. Governance, Commitments, and Eng
Components of the dislcosure
Governance structure of the organization.
Including committees under the highest governance body responsible for
Description of mandate of such committees
Description of composition (including number of independent members anIndicate any direct responsibility for economic, social and environmental p
Indicate whether the Chair of the highest governance body is also an exec
If so, if their function is within the organization's management and the reas
Indicate whether the organization has a unitary board structure.
State how the organization defines 'independent' and 'non-executive'.
Mechanisms for shareholders to provide recommendations or direction to
Mechanisms for employees to provide recommendations or direction to th
Processes in place for the highest governance body to ensure conflicts of
In case of such re-statements: the reasons for such re-statement (e.g., memeasurement methods).
For organizations that have a unitary board structure, state the number ofexecutive members.
Include reference to processes regarding the use of shareholder resolutio
Include reference to processes regarding informing and consulting employorganization level 'work councils' and representation of employees in the h
Linkage between compensation for members of the highest governance bthe organization's performance (including social and environmental perfor
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Internally developed statements of mission or values, and the status of the
If applicable: explain the degree to which these are applied across the org
If applicable: explain the degree to which these are applied across the org
If applicable: explain the degree to which these relate to international stan
Internally developed codes of conduct and the status of their implementati
If applicable: explain the degree to which these are applied across the org
If applicable: explain the degree to which these are applied across the org
If applicable: explain the degree to which these relate to international stan
Internally developed principles relevant to economic, environmental, and s
If applicable: explain the degree to which these are applied across the org
If applicable: explain the degree to which these are applied across the org
If applicable: explain the degree to which these relate to international stan
Including relevant risks and opportunities.
Including adherence or compliance with internationally agreed standards.
Including adherence or compliance with codes of conduct.
Including adherence or compliance principles.
Include frequency with which the highest governance body assesses sust
Processes for evaluating the highest governance body's own performance
Explanation of whether the precautionary approach or principle is address
If yes, explanation of how the precautionary approach or principle is addre
Externally developed economic, environmental, and social charters to whi
If applicable: date of adoption.
If applicable: countries/operations where applied.
If applicable: range of stakeholders involved in the development and gove
If applicable: differentiate between non-binding, voluntary and obligatory c
Externally developed economic, environmental, and social principles to wh
If applicable: date of adoption.
If applicable: countries/operations where applied.
If applicable: range of stakeholders involved in the development and gove
If applicable: differentiate between non-binding, voluntary and obligatory c
Externally developed "other initiatives" to which the organization subscribeIf applicable: date of adoption.
If applicable: countries/operations where applied.
If applicable: range of stakeholders involved in the development and gove
If applicable: differentiate between non-binding, voluntary and obligatory c
Process for determining the qualifications and expertise of the members oeconomic, environmental, and social topics.
Procedures of the highest governance body for overseeing the organizatio
Memberships in associations (such as industry associations) and/or nationin governance bodies.
Memberships in associations (such as industry associations) and/or nationprojects or committees.
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List of stakeholder groups engaged by the organization.
Basis for identification of stakeholders with whom to engage.
Basis for selection of stakeholders with whom to engage.
Including the organization's process for defining its stakeholder groups.
Including the organization's process for determining the groups with which
Approaches to stakeholder engagement, including frequency of engagem
Including frequency of engagement by type .
Including frequency of engagement by stakeholder group.
Indicate whether any of the engagement was undertaken specifically as p
Key topics and concerns that have been raised through stakeholder enga
How the organization has responded to those key topics and concerns, in
STANDARD DISCLOSURES PART III: PerforEconomic
Direct economic value generated: revenues.
Direct economic value distributed: operating costs.
Direct economic value distributed: employee wages and benefits.
Direct economic value distributed: payments to providers of capital.
Direct economic value distributed: payments to governments (by country).
Direct economic value distributed: community investments.
Economic value retained (=Economic value generated less (=minus) Econ
Whether the organzation's senior management considers climate change
Any risks and/or opportunities posed by climate change that have potentia
Including risks due to physical changes associated with climate change.
Including regulatory risks.
Including opportunities to provide new technologies, products or services t
Including potential competitive advantages created for the organization by
Whether management has quantitatively estimated the financial implicatio
In case of a quantitative estimation, provide the financial implications.
In case of a quantitative estimation, provide the tools used to quantify.
Whether the structure of retirement plans are based on defined benefit pla
When the retirement plan's liabilities are met by the organization's general
When the retirement plan's liabilities are met through a fund: the basis on
When the retirement plan's liabilities are met through a fund: when that es
When not fully covered: the percentage of salary contributed by employee
Memberships in associations (such as industry associations) and/or nationsubstantive funding beyond routine membership dues.
Memberships in associations (such as industry associations) and/or nationmembership as strategic.
When the retirement plan's liabilities are met through a fund: the extent tohave been set aside to meet them.
Whether the pension's liabilities will be fully covered and if not, provide anwork towards full coverage.
The level of participation in retirement plans (e.g. participation in mandatofinancial impact).
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The aggegrate totals of plan coverage.
Significant estimated aggegrate financial value on an accruals basis for ta
Significant estimated aggegrate financial value on an accruals basis for su
Significant estimated aggegrate financial value on an accruals basis for a
Significant estimated aggegrate financial value on an accruals basis for ro
Significant estimated aggegrate financial value on an accruals basis for fin
Significant estimated aggegrate financial value on an accruals basis for fin
Whether the government is present in the shareholding structure.
The distribution of the ratio of the entry level wage to the minimum wage.
The definition used for 'significant locations'.
Whether a local minimum wage is absent or variable in significant location
In situations of different minimums, which minimum wage is used.
The organization's geographic definition of 'local'.
Whether the organization has a policy or common practices for preferring l
The factors that influence supplier selection (e.g. costs, environmental an
When there is a policy or there are common practices: the definition of 'se
Explanation of the extent of development (e.g. size, cost, duration) of signi
When there are investments: indicate whether these investments and serv
Explanation of the current or expected impacts (positive or negative) on c
Whether the organization conducted a community needs assessment to d
When a needs assessment was conducted: explanation of results of the a
Explanation of work undertaken to understand the indirect economic impa
Examples of indirect economic impacts, both positive and negative.
Environmental
The total weight or volume of non-renewable materials used.
The total weight or volume of direct materials used.
Significant estimated aggegrate financial value on an accruals basis for ingrants.
Significant estimated aggegrate financial value on an accruals basis for anoperation.
When there is a policy or there are common practices: the percentage of ton suppliers local to that operation.
Whether the organization has a global policy or common practices for graoperation.
When there is a policy or there are common practices: the proportion of seusing data of full-time employees.
The significance of the impacts in the context of external benchmarks andand policy agendas.
The total of materials used, including materials purchased frome externalextraction activities).
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The weight or volume of recycled input materials as a percentage of the to
Total energy consumption in joules or multiples.
Total direct energy consumption in joules or multiples by renewable prima
Total direct energy consumption in joules or multiples by non-renewable p
Total amount of indirect energy used by indirect non-renewable sources a
The corresponding primary energy consumed in its production.
Total energy saved by efforts to reduce energy use and increase energy e
Existing initiatives to reduce the energy requirements of major products/pr
Quantified reductions in the energy requirements of products and services
Initiatives to reduce indirect energy use.
Underlying assumptions and methodologies used to calculate other indire
Total number of significantly affected water sources by type, indicating: si
Total number of significantly affected water sources by type, indicating: w
The total volume of water recycled/reused in m3 by the organization per y
The total volume of water recycled/reused by the organization as a percen
Total amount of energy saved in joules or multiples taking into consideratiequipment, and changes in personnel behavior.
If use-oriented figures are employed (e.g. energy requirements of a compfactors referring to available industry standards.
The extent to which indirect energy use has been reduced during the repobusiness-related travel and employee commuting.
Total volume of water in m3 withdrawn from any water source that was eitsuch as water utilities by source type including surface water, including wa
Total volume of water in m3 withdrawn from any water source that was eitsuch as water utilities by source type including: ground water.
Total volume of water in m3 withdrawn from any water source that was eitsuch as water utilities by source type including: rainwater collected directly
Total volume of water in m3 withdrawn from any water source that was eitsuch as water utilities by source type including: waste water from another
Total volume of water in m3 withdrawn from any water source that was eit
such as water utilities by source type including: municipal water or other w
Total number of significantly affected water sources by type, indicating: bispecies).
Operational sites owned, leased, managed, located in, adjacent to, or thatareas, by: geographic location.
Operational sites owned, leased, managed, located in, adjacent to, or thatareas, by: subsurface and/or underground land that may be owned, lease
Operational sites owned, leased, managed, located in, adjacent to, or thatareas, by: position in relation to protected area (in the area, adjacent to, o
Operational sites owned, leased, managed, located in, adjacent to, or thatareas, by: type of operation (office, manifacturing/production, or extractive
Operational sites owned, leased, managed, located in, adjacent to, or thatareas, by: size of operational site in km2.
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The size and location of all habitat protected areas and/or restored areas (
If restored: whether the success of the restoration measure was/is approv
If national regulations have influenced the specific strategies, actions or pl
The organization's strategy for achieving its policy on biodiversity manage
Including integration of biodiversity considerations in analytical tools such
Including methodology for establishing risk exposure to biodiversity.
Including setting specific targets and objectives.
Including monitoring processes.
Including public reporting.
The actions underway to manage biodiversity risks identified in EN11 and
Total greenhouse gas emissions as the sum of direct and indirect emissio
The sum of indirect GHG emissions identified in tonnes of CO2 equivalent
Initiatives to reduce greenhouse gas emissions, including the areas where
The extent of greenhouse gas emissions reductions achieved during the r
The emissions of specific ozone-depleting substances in tonnes and tonn
The weight of significant air emissions (in kilograms or multiples such as t
The weight of significant air emissions (in kilograms or multiples such as t
The weight of significant air emissions (in kilograms or multiples such as t
The weight of significant air emissions (in kilograms or multiples such as t
The weight of significant air emissions (in kilograms or multiples such as t
The weight of significant air emissions (in kilograms or multiples such as t
The weight of significant air emissions (in kilograms or multiples such as t
The weight of significant air emissions (in kilograms or multiples such as t
The total volume of planned and unplanned water discharges in cubic met
Operational sites owned, leased, managed, located in, adjacent to, or thatareas, by: biodiversity value characterized by the attribute of the protectedfreshwater, or maritime ecosystem).
Operational sites owned, leased, managed, located in, adjacent to, or thatareas, by: biodiversity value characterized by listing of protected status (e.legislation, Natura 2000 site, etc.).
The nature of significant direct and indirect impacts on biodiversity with ref
plants, mines, and transport infrastructure; 2. pollution; 3. introduction of ssources; 4. reduction of species; 5. habitat conversion; 6. changes in ecol
Significant direct and indirect positive and negative impacts with referenceimpacts; 4. reversibility or irreversiblity of the impacts.
Whether partnerships exist with third parties to protect or restore habitat diprotection measures.
The number of species in habitats identified as affected by the reporting o
Indicate the standard used, and indicate the methodology associated with
specific data; calculation based on default data; estimations.
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The total volume of planned and unplanned water discharges in cubic met
The total volume of planned and unplanned water discharges in cubic met
If effluents or process water are discharged: the water quality in terms of t
The total amount of waste (hazardous & non-hazardous) in tonnes by type
The total amount of waste (hazardous & non-hazardous) in tonnes by type
The total amount of waste (hazardous & non-hazardous) in tonnes by type
The total amount of waste (hazardous & non-hazardous) in tonnes by type
The total amount of waste hazardous & non-hazardous in tonnes b t e
The total amount of waste (hazardous & non-hazardous) in tonnes by type
The total amount of waste (hazardous & non-hazardous) in tonnes by type
The total amount of waste (hazardous & non-hazardous) in tonnes by type
The total amount of waste (hazardous & non-hazardous) in tonnes by type
The total amount of waste (hazardous & non-hazardous) in tonnes by type
How the method of disposal has been determined.
The total number and total volume of recorded significant spills.
For spills that were reported in the organization's financial statement, repo
For spills that were reported in the organization's financial statement, repo
Impact of the significant spills.
Total weight of hazardous waste transported in kilograms or tonnes.
Total weight of imported hazardous waste in kilograms or tonnes.
Total weight of exported hazardous waste in kilograms or tonnes.
Total weight of treated hazardous waste in kilograms or tonnes.
Water bodies significantly affected by water discharges, adding informatio
Water bodies significantly affected by water discharges, adding informatio
Water bodies significantly affected by water discharges, adding informatio
Initiatives to mitigate the most significant environmental impacts of produc
Initiatives to mitigate the most significant environmental impacts of produc
Initiatives to mitigate the most significant environmental impacts of produc
Initiatives to mitigate the most significant environmental impacts products/
Initiatives to mitigate the most significant environmental impacts of produc
Initiatives to mitigate the most significant environmental impacts of produc
Report quantitatively the extent to which environmental impacts of product
If use-oriented figures are employed, the underlying assumptions regardin
The percentage of reclaimed products and their packaging materials for e
How the data for this Indicator has been collected.
Total monetary value of significant fines.
Number of non-monetary sanctions.
Cases brought through dispute resolution mechanisms.
For spills that were reported in the organization's financial statement, repo
of chemicals and other.
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The significant environmental impacts of transportation used for logistical
The significant environmental impacts of transportation of the members of
The criteria and methodology used to determine which environmental imp
How the environmental impacts of transporting products, members of the
Total environmental protection expenditures broken down by waste dispo
Total environmental protection expenditures broken down by emissions tr
Total environmental protection expenditures broken down by remeditation
Total environmental protection expenditures broken down by prevention c
Total environmental protection expenditures broken down by environment
Social: Labor Practices and Decent
The total workforce broken down by employees and supervised workers.
If a substantial portion of the organization's work is performed by self-empl
The total number of employees broken down by type of employment contr
The total number of permanent employees broken down by employment t
The total workforce broken down by region using a geographic breakdown
If applicable: any significant seasonal variations in employment numbers.
Total number of employees leaving employment during the reporting perio
Rate of employees leaving employment during the reporting period broken
Total number of employees leaving employment during the reporting perio
Rate of employees leaving employment during the reporting period broken
Total number of employees leaving employment during the reporting perio
Rate of employees leaving employment during the reporting period broken
The percentage of total employees covered by collective bargaining agree
The percentage of the total workforce represented in formal joint manage
The level(s) at which the committee(s) typically operates.
Whether minor (first-aid level) injuries are included.
In calculating lost days, whether 'days means 'calendar days' or 'schedule
Injury rate (IR) for total workforce (total employees plus supervised worker
Whether life insurance, health care, disability/invalidity coverage, maternit
standard for full-time employees of the organization but are not provided t
The minimum number of weeks notice typically provided to employees anoperational changes that could substantially affect them.
If there are collective bargaining agreeements: whether the notice periodagreements.
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Occupational diseases rate (ODR) for total workforce (total employees plu
Lost day rate (LDR) for total workforce (total employees plus supervised
Abensentee rate (AR) for total workforce (total employees plus supervise
Absolute number of fatalities for total workforce (total employees plus sup
The system of rules applied in recording and reporting accident statistics.
Education/training program(s) to assist work force members, their families
Counselling program(s) to assist work force members, their families or co
Prevention/Risk control program(s) to assist work force members, their fa
Treatment program(s) to assist work force members, their families or comWhether there are workers who are involved in occuptational activities wh
Whether formal agreements (either local or global) with trade unions cove
If yes, the extent to which various health and safety topics are covered by
Average number of hours of training per year per employee by employee
The percentage of total employees (from LA1) who received a formal perf
The percentage of employees in the gender category (female/male).
The percentage of employees in minority groups.
The percentage of employees by age group (under 30; 30-50; over 50).
The percentage of individuals within the organization's governance bodies
The percentage of individuals within the organization's governance bodies
The percentage of individuals within the organization's governance bodies
Ratio of the basic salary of women to the basic salary of men for each em
Social: Human Rights
Total number of significant investment agreements that include human rig
Percentage of significant investment agreements that include human right
The definition of "significant agreements".
The percentage of contracts with significant suppliers and contractors that
Injury rate (IR) for independent contractors working on-site to whom the reby region.
Occupational diseases rate (ODR) for independent contractors working onworking environment by region.
Lost day rate (LDR) for independent contractors working on-site to whom tenvironment by region.
Abensentee rate (AR) for independent contractors working on-site to whoenvironment by region.
Absolute number of fatalities for independent contractors working on-site tenvironment by region.
Whether employee training or assistance programs to upgrade skills provieducation and/or any provision of sabbatical periods with guaranteed retu
Whether transition assistance programs to support employees who are retintended retirees; any retraining for those intending to continue working; aemployee age and years of service); any job placement services; and any
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The total number of incidents of discrimination during the reporting period.
Status of the incidents and actions taken with reference to whether the org
Status of the incidents and actions taken with reference to whether a reme
Status of the incidents and actions taken with reference to whether an inci
Any measures taken by the organization in the reporting period intended t
Any measures taken by the organization in the reporting period intended t
Any measures taken by the organization in the reporting period intended t
Whether training requirements also apply to third party organizations provi
The total number of identified incidents involving indigenous rights during tThe status of the incidents and actions taken with reference to whether thThe status of the incidents and actions taken with reference to whether a r
The status of the incidents and actions taken with reference to whether an
Social: Society
Whether there are any programs in place for assessing the impacts of ope
The percentage of contracts with significant suppliers and contractors thatother actions as a result of human rights screening.
The total number of hours in the reporting period devoted to training on pooperations.
The percentage of employees in the reporting period trained in policies anoperations.
Status of the incidents and actions taken with reference to whether a remeinternal management review processes.
Operations identified in which employee rights to exercise freedom of assoperations OR countries or geographical areas with operations considere
Operations considered to have significant risk for incidents of child labor aoperations OR countries or geographical areas with operations considere
Operations considered to have significant risk for incidents of compulsory lwith operations considered at risk.
The percentage of security personnel who have received formal training inand their application to security.
The status of the incidents and actions taken with reference to whether a rinternal management review processes.
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Whether there are any programs in place for assessing the impacts of ope
Whether there are any programs in place for assessing the impacts of ope
Whether programs or policies define how data is collected for such progra
Whether programs or policies define how to select community members (i
The number and percentage of operations to which programs apply.
The total number of business units analyzed for risks related to corruption.
The percentage of business units analyzed for risks related to corruption.
The percentage of total number of management employees who have rec
The percentage of total number of non-management employees who have
Actions taken in response to incidents of corruptions.
Including the total number of incidents in which employees were dismisse
Including the total number of incidents when contracts with business partn
Any concluded legal cases regarding the reporting organization or its empl
The outcomes of such cases.
Significant issues that are the focus of the reporting organization's particip
Core positions held on each of the reported issues above.
Any significant differences between lobbying positions and stated policies,
The total number of legal actions for anti-competitive behavior, anti-trust a
The main outcomes of such actions, including any decisions or judgement
Total monetary value of significant fines.
Number of non-monetary sanctions.
Cases brought through dispute resolution mechanisms.
Social: Product responsibility
For development of product concept, whether the health and safety impac
For R&D, whether the health and safety impacts of products and services
For certification, whether the health and safety impacts of products and se
For manufacturing and production, whether the health and safety impacts
For marketing and promotion, whether the health and safety impacts of pr
For storage distribution and supply, whether the health and safety impacts
For use and service, whether the health and safety impacts of products an
For disposal, reuse or recycling, whether the health and safety impacts of
Whether the programs for managing community impacts have been effectiscale of persons affected.
Examples of how feedback and analysis of data on community impacts hareporting organization.
The total monetary value broken down by country for those countries whesignificant share of the market in comparison to other organizations, or the
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Percentage of significant product or service categories that are covered b
The percentage of significant product or service categories covered by an
Organization-wide practices in place to assess and maintain customer sati
Any codes or voluntary standards relating to marketing communications a
The frequency with which the organization reviews these standards or cod
Whether the organization sells products that are banned in certain market
How the organization has responded to questions or concerns regarding t
Total number of substantiated complaints received concerning braches of
Total number of identified leaks, thefts or losses of customer data.
The total number of incidents of non-compliance with the health and safetregulations resulting in a fine or penalty.
The total number of incidents of non-compliance with the health and safetregulations resulting in a warning.
The total number of incidents of non-compliance with the health and safetvoluntary codes.
Whether the following product and service information is required by the osourcing of components of the product or service.content, particularly with regard to substances that might produce an envir
Whether the following product and service information is required by the ouse of the product or service
Whether the following product and service information is required by the odisposal of the product and environmental/social impacts.
Whether the following product and service information is required by the odisposal of the product and environmental/social impacts: other (explain).
The total number of incidents of non-compliance with regulations concerninon-compliance with regulations resulting in a fine or penalty.
The total number of incidents of non-compliance with regulations concerninon-compliance with regulations resulting in a warning.
The total number of incidents of non-compliance with regulations concerninon-compliance with voluntary codes.
Results or key conclusions of surveys conducted that were related to theof operation.
The total number of incidents of non-compliance with regulations concerniwith regulations resulting in a fine or penalty.
The total number of incidents of non-compliance with regulations concerniwith regulations resulting in a warning.
The total number of incidents of non-compliance with regulations concerniwith voluntary codes.
Total number of substantiated complaints received concerning braches ofsubstantiated by the organization.
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Total monetary value of signficant fines.
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e Disclosures
Type of da
rd to sustainability. qualitative
to long-term organizational strategy and success. qualitative
rities. qualitative
ualitative
qualitative
qualitative
qualitative
r and goals for the coming 3-5 years. qualitative
qualitative
nization has on sustainability and associated challenges and opportunities. qualitative
qualitative
se challenges and opportunities. qualitative
these topics and related performance. qualitative
nce or over performance. qualitative
o address performance and/or relevant changes. qualitative
opportunities for the organization arising from sustainability trends. qualitative
qualitative
quantitative
ainst targets and lessons-learned.
qualitative
Type of da
qualitative
qualitative
and services, and the degree to which it utilizes outsourcing. qualitative
g companies, subsidiaries, and joint ventures. qualitative
qualitative
quantitative
vant to the sustainability issues covered in the report. qualitative
qualitative
Reported
y national laws and the expectations in internationally-agreed standards and
ks and opportunities according to their relevance for long-term organizational
qualitative/quantitative
rting period and mid-term objectives and goals (i.e. 3-5 years) related to key qualitative/quantitative
isms in place to specifically manage these risks and opportunities, and
Reported
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qualitative
qualitative
qualitative
qualitative
quantitative
revenues (for public sector) quantitativequantitative
quantitative
vided quantitative
riate, such as: total assets. quantitative
riate, such as: identity of beneficial ownership. qualitative
riate, such as: percentage of ownership of largest shareholders. quantitative
quantitative
quantitative
riate, such as: employees by country/region. quantitative
qualitative
qualitative
qualitative
Type of da
qualitative
qualitative
qualitative
qualitative
qualitative
qualitative
qualitative
rt. qualitative
on Defining Report Content' and the associated Principles. qualitative
ities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance. qualitative
ompleteness Principle for explanation of scope). qualitative
qualitative
qualitative
riate, such as: sales/revenues by countries/regions that make up 5 percent or
riate, such as: cost by countries/regions that make up 5 percent or more of total
cation of, or changes in operations including facility openings, closings and
hip including changes in the share capital structure and other capital formation,
Reported
, environmental, and social impacts of the organization, state the strategy and
ced operations, and other entities that can significantly affect comparability from
qualitative/quantitative
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e compilation of the Indicators and other information in the report.
I Indicator Protocols. qualitative
rlier reports qualitative
qualitative
y, or measurement methods applied in the report. qualitative
qualitative
e report. qualitativeort, explain the scope and basis of any external assurance provided. qualitative
nce provider(s). qualitative
agement
Type of da
qualitative
pecific tasks, such as setting strategy or organizational oversight. qualitative
qualitative
d/or non-executive members) of such committees. qualitativeerformance of such committees. qualitative
utive officer. qualitative
ons for this arrangement. qualitative
qualitative
qualitative
qualitative
he highest governance body. qualitative
qualitative
highest governance body. qualitative
qualitative
qualitative
interest are avoided. qualitative
qualitative/quantitative
qualitative/quantitative
rgers/acquisitions, change of base years/periods, nature of business,
Reported
members of the highest governance body that are independent and/or non-
s or other mechanisms for enabling minority shareholders to express opinions
ees about the working relationships with formal representation bodies such asighest governance body.
dy, senior managers, and executives (including departure arrangements), andance).
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qualitative
ir implementation. qualitative
anization in different regions. qualitative
anization in different departments/units. qualitative
ards. qualitative
on. qualitative
anization in different regions. qualitative
anization in different departments/units. qualitative
ards. qualitative
ocial performance and the status of their implementation. qualitative
anization in different regions. qualitative
anization in different departments/units. qualitative
ards. qualitative
qualitative
qualitative
qualitative
qualitative
qualitative
inability performance qualitative
, particularly with respect to economic, environmental, and social performance. qualitative
ed by the organization. qualitative
ssed by the organization. qualitative
h the organization subscribes or endorses. qualitative
qualitative
qualitative
nance of these. qualitative
ompliance. qualitative
ich the organization subscribes or endorses. qualitative
qualitative
qualitative
nance of these . qualitative
ompliance. qualitative
s or endorses. qualitativequalitative
qualitative
nance of these. qualitative
ompliance. qualitative
qualitative
qualitative
the highest governance body for guiding the organization's strategy on
n's identification and management of economic, environmental, and social
al/international advocacy organizations in which the organization has positions
al/international advocacy organizations in which the organization participates in
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qualitative
qualitative
qualitative
qualitative
qualitative
qualitative
to engage and not to engage. qualitative
nt by type and by stakeholder group. qualitative
quantitative
quantitative
rt of the report preparation process. qualitative
ement. qualitative
luding through its reporting. qualitative
ance Indicators
Type of da
quantitative
quantitative
quantitative
quantitative
quantitative
quantitative
omic value distributed). quantitative
nd the risks and opportunities it presents to the organization. qualitative
l financial implications. qualitative
qualitative
qualitative
o address challenges related to climate change. qualitative
regulatory or other technology changes linked to climate change. qualitative
s of climate change. qualitative
quantitative
qualitative
ns or other types of benefits. qualitative
resources: the estimated value of those liabilities. quantitative
qualitative
hich that estimate has been arrived at. qualitative
imate was made. qualitative
qualitative
or employer. quantitative
qualitative
al/international advocacy organizations in which the organizationprovides
al/international advocacy organizations in which the organization views
Reported
which the scheme's liabilities are estimated to be covered by the assests that
explanation of the strategy and possible timescale adopted by the employer to
y or voluntary schemes, regional or country-based schemes, or those with
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quantitative
relief/credits.