Guidance on Alignment of the GRI G3.1 Guidelines, old/Guidance... · Securities Exchange Board of...
Transcript of Guidance on Alignment of the GRI G3.1 Guidelines, old/Guidance... · Securities Exchange Board of...
About GRI’s publIcAtIonsGRI’s publications investigate issues around reporting, and suggest innovative ways to apply GRI’s Reporting Framework, including with other standards.
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©2013 GRI
About the Global Reporting Initiative
The Global Reporting Initiative (GRI) promotes the use of sustainability reporting as a way for organizations to become more sustainable and contribute to a sustainable global economy.
GRI’s mission is to make sustainability reporting standard practice. To enable all companies and organizations to report their economic, environmental, social and governance performance, GRI produces free Sustainability Reporting Guidelines.
GRI is an international, not-for-profit, network-based organization; its activity involves thousands of professionals and organizations from many sectors, constituencies and regions.
GRI was set up in the US in 1997 by CERES, with support from the United Nations Environment Programme (UNEP). Its Secretariat is located in Amsterdam, The Netherlands, and there are GRI ‘Focal Points’ – regional offices – in Australia, Brazil, China, India, South Africa, and the USA. GRI enjoys strategic partnerships with the Organisation for Economic Cooperation and Development (OECD), the UN Global Compact, UNEP, and the International Organization for Standardization (ISO).
GRI VIsIon A sustainable global economy where organizations manage their economic, environmental, social, and governance performance and impacts responsibly, and report transparently.
GRI MIssIon To make sustainability reporting standard practice by providing guidance and support to organizations.
To achieve its mission of making sustainability reporting standard practice, GRI is:
y Standardizing sustainability reporting and providing up-to-date reporting guidance
y Creating capacity through training and outreach
y Promoting a Report or Explain approach to sustainability reporting policy
y Supporting the development of integrated reporting
www.globalreporting.org Contact: [email protected]
About GRI Focal Point India
GRI Focal Point India was established in January 2010, and is hosted by the German International Corporation, India (GIZ) until December 2013. The Focal Point has an important strategic collaboration with the Indian Institute of Corporate Affairs (IICA), an independent think tank under the Ministry of Corporate Affairs, Government of India, through the IICA-GIZ CSR initiative. Focal Point India operates at the heart of the CSR and sustainability landscape in India.
contActDr. Aditi HaldarDirector- GRI Focal Point [email protected]
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dIsclAIMeRNeither the GRI Board of Directors, the Stichting Global Reporting Initiative or its project partners can assume responsibility for any consequences or damages resulting, directly or indirectly, from the use of GRI publications.
The findings and views expressed herein do not necessarily represent the views, decisions or the stated policy of GRI or project partners, nor does citing of trade names or commercial processes constitute endorsement.
contRIbutoRsBastian Buck, GRI Senior Manager–ReportingDr. Aditi Haldar, Director, GRI Focal Point IndiaAnna Nefedova, DeloitteNikki McKean-Wood, GRI Senior Manager–Network RelationsRubina Sen, Coordinator, GRI Focal Point IndiaFramework
All stakeholders who participated in public consultations, including in Mumbai, Delhi, and Kolkata
lAyoutDuncan McKeansparkwoodand21.com
coVeR photoManuel Menalen.wikipedia.org/wiki/File:Howrah_Bridge,_Kolkota.jpg
Sustainability reporting is rapidly becoming the norm for large companies in many parts of the world. Some 95% of the largest 250 companies globally now produce a sustainability report, and four out of five of these choose to use the GRI Guidelines.
Sustainability reporting is an important source of information for many stakeholders including civil society, investors, labour organisations, employees and the general public, and plays a key role in enhancing trust and promoting dialogue.
In parallel with the upward trend in voluntary reporting, in many countries the state is playing an increasingly important role in promoting a culture of transparency and accountability. There is a growing emphasis on the need to combine complementary voluntary and mandatory approaches to organisational disclosure, as many more governments, market regulators and stock exchanges initiate policies and regulation on sustainability reporting.
Through responsible and sustainable business conduct, companies can contribute to a more cohesive society and to sustainable growth. Governments, businesses and stakeholders directly benefit and the positive impact on social, environmental and human rights issues is evident. India has a long history of non-financial reporting,
with initiatives going back to the eighties when the government made it a requirement for companies to report information to the authorities on various aspects of their operations including environmental, labour and employment conditions, and health and safety.
In this context, the Companies Bill and its Rules of Implementation have the opportunity to add value to India’s roadmap towards inclusive growth and development. Despite the widespread recognition of the value of Corporate Social Responsibility, Indian businesses often struggle to effectively achieve their CSR goals due to complex socio-economic challenges. There is still much to be done to incorporate environmental and social costs and benefits into mainstream financial reporting in India, but the recent developments and initiatives represent a growing positive trend. The evolutionary course of sustainability reporting is now taking shape as more companies move from informal statements to formal reporting.
This pivotal initiative of making the linkage between the GRI Sustainability Reporting Guidelines, the National Voluntary Guidelines (NVGs) and the Business Responsibility Report (BRR) is in line with the requests of reporting entities that need to streamline their reporting work and look for alignment among the various reporting requirements and recommendations they strive to live up to.
Warm Regards,
Bhaskar ChatterjeeDirector General & CEO
Foreword
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GuIdAnce on AlIGnMent of the GRI GuIdelInes, nVGs And bRR6
Introduction
GRI Focal Point India has developed this publication to break new paths, increasing both the quality and quantity of sustainability reports in India. My vision is that through linking GRI’s Guidelines with India’s NVGs and BRR framework, we will unburden existing Indian reporters from the difficulties of using multiple frameworks, and encourage new Indian reporters to take the first steps in reporting, safe in the knowledge that they are using all available guidance.
The GRI Sustainability Reporting Framework is continuously evolving, and we will strive to keep this linkage document up-to-date, particularly given the exciting launch of the G4 Guidelines this year.
I would like to personally thank all of our contributors to this document, including the diverse array of stakeholders who gave insightful comments on the document development in Mumbai, Delhi and Kolkata, and online, over the course of the project.
I hope that you find this document interesting and instructive, as we progress together towards greater business responsibility and transparency.
Dr. Aditi HaldarDirector, GRI Focal Point India
Executive Summary
The sustainability of companies and their contributions to sustainable development are intrinsically linked. An effective sustainability reporting process can be vital for strengthening companies’ performance in both areas.
This publication informs organizations in India about the complementarities and linkages between Indian and global guidance for sustainability reporting. It shows the linkages between:
y The Business Responsibility Report (BRR) disclosure framework provided by the Securities Exchange Board of India (SEBI)
y The business responsibility Principles in India’s National Voluntary Guidelines (NVGs), released by the Ministry of Corporate Affairs (MCA), on which the SEBI BRR framework is based
y The GRI Sustainability Reporting Framework
The three instruments are complementary, and organizations can use and report against them in combination.
the publIcAtIon feAtuRes: y Brief summaries of the BRR disclosure
framework, the NVGs, and GRI’s Framework
y Background information on these instruments, their basic features and commonalities
y A table presenting technical mapping of the complementarities and the options for combined use and reporting
the publIcAtIon Is VAluAble foR: y Organizations that already report against GRI’s
Framework and that must comply with the NVGs and SEBI BRR framework, or want to develop their reporting to meet these requirements
y Organizations that want to start the sustainability reporting process and are looking for guidance [particularly top 100 companies listed on the National Stock Exchange (NSE) or Bombay Stock Exchange (BSE)]
y Other interested stakeholders that use information contained in Indian sustainability reports, such as regulatory bodies, advisory organizations, civil society organizations, mediating institutions and academics
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Sustainability reporting in India
The National Voluntary Guidelines (NVGs) on Social, Environmental and Economical Responsibilities of Business, launched by the Ministry of Corporate Affairs (MCA) in July 2011, strengthened the Indian corporate sector in its ambition to become a global leader in responsible business. The NVGs are a refinement of the Voluntary Guidelines on Corporate Social Responsibility released by MCA in December 2009, incorporating significant stakeholder feedback.
The NVGs provide nine broad-based Principles on responsible business behavior, each with recommended Core Elements. They have two basic aims: First, to help companies use their entrepreneurship to effectively contribute to the economic and social betterment of communities; and second, to make their operations sustainable in a manner that enables them to meet their current needs without compromising the needs of future generations.
year description2009 Release of Voluntary Guidelines on Corporate Social Responsibility by the Ministry of Corporate
Affairs (MCA) of the Government of India
2011 Launch of GRI’s G3.1 Guidelines - an update and completion of the third generation of the Guidelines
2011 Launch of India’s National Voluntary Guidelines (NVGs) based on a revision of the Voluntary Guidelines
2012 The Securities Exchange Board of India (SEBI) releases a circular which mandates inclusion of Business Responsibility Reports (BRR) as part of the Annual Reports of top 100 listed companies based on market capitalization of the NSE and BSE
2013 Release of Guidelines on Corporate Social Responsibility and Sustainability for Central Public Sector Enterprises
2013 Release of GRI’s G4 Guidelines
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Recent MIlestones In IndIAn RepoRtInG
Sustainability reporting in India
pRIncIples of the nAtIonAl VoluntARy GuIdelInes Principle 5: Businesses should respect and promote human rights
Principle 6: Businesses should respect, protect and make efforts to restore the environment
Principle 7: Businesses when engaged in influencing public and regulatory policy should do so in a responsible manner
Principle 8: Businesses should support inclusive growth and Equitable Development
Principle 9: Businesses should engage with and provide value to their customers and consumers in a responsible manner
Core Elements – the purpose of the Core Elements is to actualize and implement the Principles. The Core Elements should provide a very clear basis for putting each Principle into practice.
In August 2012, the Securities and Exchange Board of India (SEBI) released a circular which mandated the inclusion of Business Responsibility Reports (BRR) in the Annual Reports of the top 100 companies by market capitalization listed on the Bombay and National Stock Exchanges. The SEBI BRR disclosure framework is based on the NVGs. The framework has five sections with specific disclosure items. Section A - disclose general organizational information. Section B seeks information on companies’ financial details. Other details are covered in Section C. In Section D, information is requested on whether companies publish a BRR or sustainability report, and on the frequency of their reporting. A hyperlink to any report is also requested. In the same section, companies are asked to disclose if they have Business Responsibility policies for the nine Principles of the NVGs, and to ‘explain’ why if they do not have such policies. In Section E, companies need to demonstrate their performance against each of the NVG Principles through reporting. An annex provides guidelines to stock exchanges on how to evaluate companies’ compliance with the framework (‘Principles to assess compliance with Environmental, Social and Governance norms’).
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For more information, visit:
http://www.mca.gov.in/Ministry/latestnews/National_Voluntary_Guidelines_2011_12jul2011.pdf
http://www.sebi.gov.in/cms/sebi_data/attachdocs/1344915990072.pdf
Principle 1: Businesses should conduct and govern themselves with Ethics, Transparency and Accountability
Principle 2: Businesses should provide goods and services that are safe and contribute to sustainability throughout the life cycle
Principle 3: Businesses should promote the well-being of employees
Principle 4: Businesses should respect the interests of, and be responsive towards all stakeholders, especially the disadvantaged, vulnerable and marginalised
Global Reporting: The GRI Sustainability Reporting Framework GRI’s Sustainability Reporting Framework has many elements that relate directly to the NVGs and therefore the SEBI BRR disclosure framework.
GRI’s Guidelines feature Reporting Principles and Standard Disclosures. The 10 Principles offer guidance on best practice for preparing a sustainability report, and are:
y Materiality
y Stakeholder Inclusiveness
y Sustainability Context
y Completeness
y Balance
y Comparability
y Accuracy
y Timeliness
y Clarity
y Reliability
The Disclosures include items that request information about an organization’s strategy and profile; Disclosures on Management Approach, which concern how an organization manages its sustainability performance and impacts; and Indicators, which are usually metrics for calculating specific sustainability-related data.
The Guidelines contents are organized into three Categories: Economic, Environmental and Social. The Social Category is broken down further by Labor, Human Rights, Society, and Product Responsibility sub-Categories.
GRI also provides sector guidance. By 2012, GRI had published 10 Sector Supplements – versions of its Guidelines that are tailored to address the sustainability issues of specific sectors.
GRI strives for its Framework to harmonize with other reporting tools worldwide. The Guidelines include broad references to other global initiatives. This makes it easier for organizations to understand how complementary guidance can be used together, helping them prepare reports swiftly.
Alignments and synergies between GRI’s Framework and other instruments include those with:
y The UN Global Compact Principles and Communication on Progress
y The OECD Guidelines for Multinational Enterprises
y ISO 26000 (the International Organization for Standardization)
y The Carbon Disclosure Project Questionnaire
For more information, visit:https://www.globalreporting.org/reporting/reporting-framework-overview/Pages/default.aspx
GuIdAnce on AlIGnMent of the GRI GuIdelInes, nVGs And bRR10
Background information: some basic features of the three instruments, and their commonalitiesApplIcAbIlIty Both the NVGs and GRI’s Framework are applicable to all organizations regardless of their size, sector and ownership structure.
The NVGs are tailored to the needs of Indian businesses; the GRI Framework is applicable to organizations wherever they are based or operate.
ApplIcAbIlIty of the sebI bRR fRAMewoRkIn March 2012, the requirement to include BR Reports as part of Annual Reports became mandatory for top 100 entities based on market capitalization listed on BSE and NSE. Other listed entities may voluntarily disclose BR Reports as part of their Annual Reports.
Listed entities which already submitted sustainability reports to overseas regulatory agencies and stakeholders, based on internationally accepted reporting frameworks, need not prepare a separate report to address the SEBI requirement. Instead, they may provide stakeholders with their existing report, together with details of the reporting framework they have used and mapping of their disclosures against the NVG-based principles featured in the SEBI requirement.
ApplIcAbIlIty of the nAtIonAl VoluntARy GuIdelInes The National Voluntary Guidelines are designed to be used by all businesses irrespective of size, sector or location. It is expected that all businesses in India, including multinationals that operate in the country, will consciously work towards following the NVGs. The NVGs also provide a framework for responsible business action for Indian multinationals planning to invest or already operating in other parts of the world. The NVGs are also applicable across the value chain, and businesses are encouraged to move beyond their recommended minimum provisions.
Businesses are therefore encouraged to ensure that not only do they follow the NVGs for areas within their immediate control or sphere of influence, but should encourage and support their vendors, distributors, partners and other collaborators across their value chains to follow the NVGs.
It is also emphasized that if a business endeavours to function responsibly, it should adopt all nine NVG Principles in their entirety, rather than selectively.
ApplIcAbIlIty of the GRI fRAMewoRk Users of GRI’s Framework are encouraged to view sustainability reporting as a living process, which does not begin or end with a printed or online publication. Reporting should fit into a broader process for setting organizational strategy, implementing action plans, and assessing outcomes.
All organizations – private, public, or non-profit – are encouraged to report against GRI’s Guidelines, whether they are beginner or experienced reporters, and regardless of their size, sector, or location. Reporting can take various forms, including web or print, standalone, or combined with annual or financial reports.
GuIdAnce on AlIGnMent of the GRI GuIdelInes, nVGs And bRR 11
The Reporting Process
RepoRtInG AppRoAch The SEBI BRR framework is based on the ‘Apply or Explain’ principle, which is also the fundamental basis of the NVGs. Section D of the SEBI BRR framework seeks an explanation if information is not reported.
Users of GRI’s Framework may determine the content of their report and their level of disclosure. However, GRI does support the ‘Report or Explain’ approach to sustainability reporting policy, based on the principle that companies should report their performance and impacts or explain why if they do not. (For more information, visit www.globalreporting.org/network/report-or-explain/Pages/default.aspx)
deteRMInInG whIch topIcs to RepoRtIn Section D (Governance related to the BRR), information is sought on whether the company publishes a BR or sustainability report. Companies are asked to disclose if they have BR policies against the nine Principles of the NVGs, and to ‘explain’ why if they do not.
The NVGs feature a section on Management System and Processes for responsible business, and indicators that companies can adopt. The processes focus on changes in the leadership and leadership structure of the company, the integration of the NVG Principles and Core Elements into its business purpose, and the continuous engagement of stakeholders.
The NVGs stress that a report should be based on the mission, vision and values of the business – that is, that the report should cover the topics that are most critical and core to the business and its stakeholders.
The first step in the reporting process recommended by GRI is to determine the report content, in consultation with stakeholders. All organizations should describe the scope of their reporting, and are encouraged to indicate plans for expanding that scope over time.
The G3.1 Guidelines feature the Materiality Principle: ‘The information in a report should reflect the organization’s significant economic, environmental and social impacts, or information that would substantively influence the assessments and decisions of stakeholders’. GRI provides extensive guidance on using the Materiality Principle in the Technical Protocol - Applying the Report Content Principles.
In addition, the GRI G3.1 Guidelines offer tips on stakeholders’ involvement in the reporting process, under the Principle of Stakeholder Inclusiveness.
The determination of report content should be made by considering both the organization’s purpose and experience, and the reasonable expectations and interests of its stakeholders. GRI’s recommended three steps for defining report content are Identification, Prioritization and Validation.
Identification aims to create a shortlist of relevant topics that should be assessed for inclusion in the report.
Prioritization involves examining all identified topics that could be included, assessing which are material, and deciding the level of coverage and detail they will be afforded; the relative reporting priority.
Validation requires all identified material Aspects – a GRI term for sustainability topics – to be assessed using the Reporting Principle of Completeness prior to gathering the information to be reported. This ensures that Aspects are checked against the dimensions of Scope, Boundary and Time. If necessary, adjustments should be made to the selection and coverage of the material Aspects.
GuIdAnce on AlIGnMent of the GRI GuIdelInes, nVGs And bRR12
The Reporting Process
ensuRInG the QuAlIty of InfoRMAtIonGRI’s Reporting Principles of Clarity, Accuracy, Balance, Timeliness, Comparability and Reliability offer guidance for ensuring the quality of reported information.
The report should present information that is timely and accurate, in a way that is understandable, accessible, and usable by the organization’s entire range of stakeholders.
stAkeholdeRsAs part of their implementation guidance, the NVGs emphasize “Building strong relationships and engaging with stakeholders on a consistent and continuous basis”. Principle 4 encourages attention being placed on internal and external stakeholders, with focus on marginalized stakeholders.
In Section D of the SEBI BRR framework, companies are asked to disclose if they have a BR policy formulated through stakeholder consultation, and if the policy has been formally communicated to all relevant internal and external stakeholders. It further asks companies if they address stakeholder grievances following their policies.
The GRI G3.1 Guidelines feature the Principle of Stakeholder Inclusiveness: “The reporting organization should identify its stakeholders and explain in the report how it has responded to their reasonable expectations and interests”.
REVIEW
Report
Stakeholder Inclusiveness
SustainabilityContext
Materiality
Topics, Categories, Aspects, Disclosures on Management Approach and Performance Indicators
Completeness
IDENTIFICATION PRIORITIZATION VALIDATION
GuIdAnce on AlIGnMent of the GRI GuIdelInes, nVGs And bRR 13
The rest of this document presents a comparison table of the complementarities, and possibilities for combined reporting, between GRI’s G3.1 Guidelines, the NVGs, and BRR.
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rmat
ion
abou
t th
e Co
mpa
ny
9"T
otal
num
ber o
f loc
atio
ns
whe
re b
usin
ess
activ
ity is
un
dert
aken
by
the
Com
pany
i.
Num
ber o
f Int
erna
tiona
l Lo
catio
ns (P
rovi
de d
etai
ls o
f m
ajor
5)
ii. N
umbe
r of N
atio
nal
Loca
tions
"
LA
-1Ba
sic
deta
ils o
f the
bus
ines
s –
Nam
e; n
atur
e of
ow
ners
hip;
de
tails
of t
he p
eopl
e in
top
man
agem
ent;
loca
tion
of
its o
pera
tions
- na
tiona
l and
in
tern
atio
nal;
prod
ucts
and
se
rvic
es o
ffere
d; m
arke
ts
serv
ed;
M
2.6
Nat
ure
of o
wne
rshi
p an
d le
gal f
orm
.Se
ctio
n C:
Oth
er
Det
ails
1D
oes
the
Com
pany
hav
e an
y Su
bsid
iary
Com
pany
/ Co
mpa
nies
?
MA
-1Ba
sic
deta
ils o
f the
bus
ines
s –
Nam
e; n
atur
e of
ow
ners
hip;
de
tails
of t
he p
eopl
e in
top
man
agem
ent;
loca
tion
of
its o
pera
tions
- na
tiona
l and
in
tern
atio
nal;
prod
ucts
and
se
rvic
es o
ffere
d; m
arke
ts
serv
ed;
M
2.7
Mar
kets
ser
ved
(incl
udin
g ge
ogra
phic
bre
akdo
wn,
se
ctor
s se
rved
, and
type
s of
cu
stom
ers/
bene
ficia
ries)
.
Sect
ion
A: G
ener
al
Info
rmat
ion
abou
t th
e Co
mpa
ny
7Se
ctor
(s) t
hat t
he C
ompa
ny
is e
ngag
ed in
(ind
ustr
ial
activ
ity c
ode-
wis
e)
MA
-1Ba
sic
deta
ils o
f the
bus
ines
s –
Nam
e; n
atur
e of
ow
ners
hip;
de
tails
of t
he p
eopl
e in
top
man
agem
ent;
loca
tion
of
its o
pera
tions
- na
tiona
l and
in
tern
atio
nal;
prod
ucts
and
se
rvic
es o
ffere
d; m
arke
ts
serv
ed;
M
Sect
ion
A: G
ener
al
Info
rmat
ion
abou
t th
e Co
mpa
ny
10M
arke
ts s
erve
d by
the
Com
pany
– L
ocal
/Sta
te/
Nat
iona
l/Int
erna
tiona
l
M
2.8
Scal
e of
the
repo
rtin
g or
gani
zatio
n.A
-1Ec
onom
ic a
nd F
inan
cial
D
ata
– Sa
les;
Net
Pro
fit; T
ax
Paid
; Tot
al A
sset
s; M
arke
t Ca
pita
lizat
ion
(for l
iste
d co
mpa
nies
); nu
mbe
r of
empl
oyee
s;
M
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
17
2.9
Sign
ifica
nt c
hang
es d
urin
g th
e re
port
ing
perio
d re
gard
ing
size
, str
uctu
re, o
r ow
ners
hip.
2.10
Awar
ds re
ceiv
ed in
the
repo
rtin
g pe
riod.
3.1
Repo
rtin
g pe
riod
(e.g
., fis
cal/c
alen
dar y
ear)
for
info
rmat
ion
prov
ided
.
Sect
ion
A: G
ener
al
Info
rmat
ion
abou
t th
e Co
mpa
ny
6Fi
nanc
ial Y
ear R
epor
ted
MA
-1Re
port
ing
Perio
d/Cy
cle
M
3.2
Dat
e of
mos
t rec
ent p
revi
ous
repo
rt (i
f any
).
3.3
Repo
rtin
g cy
cle
(ann
ual,
bien
nial
, etc
.)Se
ctio
n D
: BR
Info
rmat
ion
3"G
over
nanc
e re
late
d to
BR
● In
dica
te th
e fr
eque
ncy
with
whi
ch th
e Bo
ard
of
Dire
ctor
s, C
omm
ittee
of
the
Boar
d or
CEO
to a
sses
s th
e BR
per
form
ance
of t
he
Com
pany
. With
in 3
mon
ths,
3-
6 m
onth
s, A
nnua
lly, M
ore
than
1 y
ear
● D
oes
the
Com
pany
pub
lish
a BR
or a
Sus
tain
abili
ty
Repo
rt?
Wha
t is
the
hype
rlink
fo
r vie
win
g th
is re
port
? H
ow
freq
uent
ly it
is p
ublis
hed?
"
MA
-1Re
port
ing
Perio
d/Cy
cle
M
3.4
Cont
act p
oint
for q
uest
ions
re
gard
ing
the
repo
rt o
r its
co
nten
ts.
Sect
ion
A: G
ener
al
Info
rmat
ion
abou
t th
e Co
mpa
ny
5E-
mai
l id
M
3.5
Proc
ess
for d
efini
ng re
port
co
nten
t.A
-1W
heth
er th
e re
port
s b
ased
on
this
fram
ewor
k or
any
ot
her f
ram
ewor
k
L
3.6
Boun
dary
of t
he re
port
(e
.g.,
coun
trie
s, d
ivis
ions
, su
bsid
iarie
s, le
ased
faci
litie
s,
join
t ven
ture
s, s
uppl
iers
). Se
e G
RI B
ound
ary
Prot
ocol
for
furt
her g
uida
nce.
Sect
ion
C: O
ther
D
etai
ls2
Do
the
Subs
idia
ry C
ompa
ny/
Com
pani
es p
artic
ipat
e in
th
e BR
Initi
ativ
es o
f the
pa
rent
com
pany
? If
yes,
then
in
dica
te th
e nu
mbe
r of s
uch
subs
idia
ry c
ompa
ny(s
)
L
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
18
Sect
ion
C: O
ther
D
etai
ls3
Do
any
othe
r ent
ity/e
ntiti
es
(e.g
. sup
plie
rs, d
istr
ibut
ors
etc.
) tha
t the
Com
pany
doe
s bu
sine
ss w
ith, p
artic
ipat
e in
the
BR in
itiat
ives
of t
he
Com
pany
? If
yes,
then
in
dica
te th
e pe
rcen
tage
of
such
ent
ity/e
ntiti
es?
[Les
s th
an 3
0%, 3
0-60
%, M
ore
than
60%
]
3.7
Stat
e an
y sp
ecifi
c lim
itatio
ns
on th
e sc
ope
or b
ound
ary
of
the
repo
rt (s
ee c
ompl
eten
ess
prin
cipl
e fo
r exp
lana
tion
of
scop
e).
3.8
Basi
s fo
r rep
ortin
g on
join
t ve
ntur
es, s
ubsi
diar
ies,
le
ased
faci
litie
s, o
utso
urce
d op
erat
ions
, and
oth
er e
ntiti
es
that
can
sig
nific
antly
affe
ct
com
para
bilit
y fr
om p
erio
d to
per
iod
and/
or b
etw
een
orga
niza
tions
.
3.9
Dat
a m
easu
rem
ent
tech
niqu
es a
nd th
e ba
ses
of c
alcu
latio
ns, i
nclu
ding
as
sum
ptio
ns a
nd te
chni
ques
un
derly
ing
estim
atio
ns
appl
ied
to th
e co
mpi
latio
n of
the
Indi
cato
rs a
nd o
ther
in
form
atio
n in
the
repo
rt.
Expl
ain
any
deci
sion
s no
t to
app
ly, o
r to
subs
tant
ially
di
verg
e fr
om, t
he G
RI
Indi
cato
r Pro
toco
ls.
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
19
3.10
Expl
anat
ion
of th
e eff
ect
of a
ny re
-sta
tem
ents
of
info
rmat
ion
prov
ided
in
earli
er re
port
s, a
nd th
e re
ason
s fo
r suc
h re
-st
atem
ent (
e.g.
,mer
gers
/ac
quis
ition
s, c
hang
e of
ba
se y
ears
/per
iods
, nat
ure
of b
usin
ess,
mea
sure
men
t m
etho
ds).
3.11
Sign
ifica
nt c
hang
es fr
om
prev
ious
repo
rtin
g pe
riods
in
the
scop
e, b
ound
ary,
or
mea
sure
men
t met
hods
ap
plie
d in
the
repo
rt.
3.12
Tabl
e id
entif
ying
the
loca
tion
of th
e St
anda
rd D
iscl
osur
es
in th
e re
port
.
3.13
Polic
y an
d cu
rren
t pra
ctic
e w
ith re
gard
to s
eeki
ng
exte
rnal
ass
uran
ce fo
r the
re
port
.
Sect
ion
D: B
R In
form
atio
n2.
10H
as th
e co
mpa
ny c
arrie
d ou
t ind
epen
dent
aud
it/ev
alua
tion
of th
e w
orki
ng o
f th
is p
olic
y by
an
inte
rnal
or
exte
rnal
age
ncy
M
4.1
Gov
erna
nce
stru
ctur
e of
th
e or
gani
zatio
n, in
clud
ing
com
mitt
ees
unde
r the
hi
ghes
t gov
erna
nce
body
re
spon
sibl
e fo
r spe
cific
task
s,
such
as
sett
ing
stra
tegy
or
orga
niza
tiona
l ove
rsig
ht.
Sect
ion
D: B
R In
form
atio
n1
"Det
ails
of D
irect
or/D
irect
ors
resp
onsi
ble
for B
R a)
Det
ails
of t
he D
irect
or/
Dire
ctor
resp
onsi
ble
for
impl
emen
tatio
n of
the
BR
polic
y/po
licie
s ●
DIN
Num
ber
● N
ame
● D
esig
natio
n b)
Det
ails
of t
he B
R he
ad
1. D
IN N
umbe
r (if
appl
icab
le)
2.N
ame
3.D
esig
natio
n 4.
Tele
phon
e nu
mbe
r 5.
e-m
ail i
d"
L"P
rinci
ple
1:
Busi
ness
es s
houl
d co
nduc
t and
gov
ern
them
selv
es
with
Eth
ics,
Tr
ansp
aren
cy a
nd
Acc
ount
abili
ty"
B-1,
P-
1"G
over
nanc
e st
ruct
ure
of
the
busi
ness
, inc
ludi
ng
com
mitt
ees
unde
r the
Bo
ard
resp
onsi
ble
for
orga
niza
tiona
l ove
rsig
ht.
In c
ase
no c
omm
ittee
is
cons
titut
ed, t
hen
the
deta
ils
of th
e in
divi
dual
resp
onsi
ble
for t
he o
vers
ight
. M
anda
te a
nd c
ompo
sitio
n (in
clud
ing
num
ber o
f in
depe
nden
t mem
bers
and
/or
non
-exe
cutiv
e m
embe
rs)
of s
uch
com
mitt
ee w
ith th
e nu
mbe
r of o
vers
ight
revi
ew
mee
tings
hel
d."
M
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
20
Sect
ion
D: B
R In
form
atio
n3
"Gov
erna
nce
rela
ted
to B
R ●
Indi
cate
the
freq
uenc
y w
ith w
hich
the
Boar
d of
D
irect
ors,
Com
mitt
ee o
f th
e Bo
ard
or C
EO to
ass
ess
the
BR p
erfo
rman
ce o
f the
Co
mpa
ny. W
ithin
3 m
onth
s,
3-6
mon
ths,
Ann
ually
, Mor
e th
an 1
yea
r ●
Doe
s th
e Co
mpa
ny p
ublis
h a
BR o
r a S
usta
inab
ility
Re
port
? W
hat i
s th
e hy
perli
nk
for v
iew
ing
this
repo
rt?
How
fr
eque
ntly
it is
pub
lishe
d?"
4.2
Indi
cate
whe
ther
the
Chai
r of
the
high
est g
over
nanc
e bo
dy
is a
lso
an e
xecu
tive
office
r.
"Prin
cipl
e 1:
Bu
sine
sses
sho
uld
cond
uct a
nd g
over
n th
emse
lves
w
ith E
thic
s,
Tran
spar
ency
and
A
ccou
ntab
ility
"
B-1,
P-
1St
ate
whe
ther
the
pers
on/
com
mitt
ee h
ead
resp
onsi
ble
for o
vers
ight
revi
ew is
in
depe
nden
t fro
m th
e ex
ecut
ive
auth
ority
or n
ot. I
f ye
s, h
ow.
M
4.3
For o
rgan
izat
ions
that
hav
e a
unita
ry b
oard
str
uctu
re,
stat
e th
e nu
mbe
r and
gen
der
of m
embe
rs o
f the
hig
hest
go
vern
ance
bod
y th
at a
re
inde
pend
ent a
nd/o
r non
-ex
ecut
ive
mem
bers
.
"Prin
cipl
e 1:
Bu
sine
sses
sho
uld
cond
uct a
nd g
over
n th
emse
lves
w
ith E
thic
s,
Tran
spar
ency
and
A
ccou
ntab
ility
"
B-1,
P-
1M
anda
te a
nd c
ompo
sitio
n (in
clud
ing
num
ber o
f in
depe
nden
t mem
bers
and
/or
non
-exe
cutiv
e m
embe
rs)
of s
uch
com
mitt
ee w
ith th
e nu
mbe
r of o
vers
ight
revi
ew
mee
tings
hel
d.
M
4.4
Mec
hani
sms
for s
hare
hold
ers
and
empl
oyee
s to
pro
vide
re
com
men
datio
ns o
r di
rect
ion
to th
e hi
ghes
t go
vern
ance
bod
y.
"Prin
cipl
e 1:
Bu
sine
sses
sho
uld
cond
uct a
nd g
over
n th
emse
lves
w
ith E
thic
s,
Tran
spar
ency
and
A
ccou
ntab
ility
"
B-1,
P-
1M
echa
nism
s fo
r sha
reho
lder
s an
d em
ploy
ees
to p
rovi
de
reco
mm
enda
tions
or
dire
ctio
n to
the
Boar
d/ C
hief
Ex
ecut
ive.
M
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
21
4.5
Link
age
betw
een
com
pens
atio
n fo
r mem
bers
of
the
high
est g
over
nanc
e bo
dy, s
enio
r man
ager
s,
and
exec
utiv
es (i
nclu
ding
de
part
ure
arra
ngem
ents
), an
d th
e or
gani
zatio
n's
perf
orm
ance
(inc
ludi
ng
soci
al a
nd e
nviro
nmen
tal
perf
orm
ance
).
4.6
Proc
esse
s in
pla
ce fo
r the
hi
ghes
t gov
erna
nce
body
to
ensu
re c
onfli
cts
of in
tere
st
are
avoi
ded.
"Prin
cipl
e 1:
Bu
sine
sses
sho
uld
cond
uct a
nd g
over
n th
emse
lves
w
ith E
thic
s,
Tran
spar
ency
and
A
ccou
ntab
ility
"
B-1,
P-
1Pr
oces
ses
in p
lace
for t
he
Boar
d/ C
hief
Exe
cutiv
e to
en
sure
con
flict
s of
inte
rest
ar
e av
oide
d.
M
4.7
Proc
ess
for d
eter
min
ing
the
com
posi
tion,
qua
lifica
tions
, an
d ex
pert
ise
of th
e m
embe
rs o
f the
hig
hest
go
vern
ance
bod
y an
d its
co
mm
ittee
s, in
clud
ing
any
cons
ider
atio
n of
gen
der a
nd
othe
r ind
icat
ors
of d
iver
sity
.
4.8
Inte
rnal
ly d
evel
oped
st
atem
ents
of m
issi
on o
r va
lues
, cod
es o
f con
duct
, an
d pr
inci
ples
rele
vant
to
econ
omic
, env
ironm
enta
l, an
d so
cial
per
form
ance
an
d th
e st
atus
of t
heir
impl
emen
tatio
n.
"Prin
cipl
e 1:
Bu
sine
sses
sho
uld
cond
uct a
nd g
over
n th
emse
lves
w
ith E
thic
s,
Tran
spar
ency
and
A
ccou
ntab
ility
"
B-1,
P-
1In
tern
ally
dev
elop
ed
stat
emen
t on
Ethi
cs, C
odes
of
Con
duct
and
det
ails
of t
he
proc
ess
follo
wed
to e
nsur
e th
at th
e sa
me
are
follo
wed
M
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
22
4.9
Proc
edur
es o
f the
hi
ghes
t gov
erna
nce
body
for o
vers
eein
g th
e or
gani
zatio
n's
iden
tifica
tion
and
man
agem
ent o
f ec
onom
ic, e
nviro
nmen
tal,
and
soci
al p
erfo
rman
ce,
incl
udin
g re
leva
nt ri
sks
and
oppo
rtun
ities
, and
ad
here
nce
or c
ompl
ianc
e w
ith in
tern
atio
nally
agr
eed
stan
dard
s, c
odes
of c
ondu
ct,
and
prin
cipl
es.
Sect
ion
D: B
R In
form
atio
n2.
4"F
or a
ll ni
ne P
rinci
ples
: Has
th
e po
licy
bein
g ap
prov
ed b
y th
e Bo
ard?
Is
yes
, has
it b
een
sign
ed b
y M
D/o
wne
r/CE
O/a
ppro
pria
te
Boar
d D
irect
or?"
L"P
rinci
ple
1:
Busi
ness
es s
houl
d co
nduc
t and
gov
ern
them
selv
es
with
Eth
ics,
Tr
ansp
aren
cy a
nd
Acc
ount
abili
ty"
B-1,
P-
1Fr
eque
ncy
with
whi
ch th
e Bo
ard/
Chi
ef E
xecu
tive
asse
ss
BR p
erfo
rman
ce.
M
Sect
ion
D: B
R In
form
atio
n2.
5Fo
r all
nine
Prin
cipl
es:
Doe
s th
e co
mpa
ny h
ave
a sp
ecifi
ed c
omm
ittee
of t
he
Boar
d/ D
irect
or/O
ffici
al to
ov
erse
e th
e im
plem
enta
tion
of th
e po
licy?
Sect
ion
D: B
R In
form
atio
n3
"Gov
erna
nce
rela
ted
to B
R ●
Indi
cate
the
freq
uenc
y w
ith w
hich
the
Boar
d of
D
irect
ors,
Com
mitt
ee o
f th
e Bo
ard
or C
EO to
ass
ess
the
BR p
erfo
rman
ce o
f the
Co
mpa
ny. W
ithin
3 m
onth
s,
3-6
mon
ths,
Ann
ually
, Mor
e th
an 1
yea
r ●
Doe
s th
e Co
mpa
ny p
ublis
h a
BR o
r a S
usta
inab
ility
Re
port
? W
hat i
s th
e hy
perli
nk
for v
iew
ing
this
repo
rt?
How
fr
eque
ntly
it is
pub
lishe
d?"
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
23
4.10
Proc
esse
s fo
r eva
luat
ing
the
high
est g
over
nanc
e bo
dy's
own
perf
orm
ance
, pa
rtic
ular
ly w
ith re
spec
t to
econ
omic
, env
ironm
enta
l, an
d so
cial
per
form
ance
.
4.11
Expl
anat
ion
of w
heth
er
and
how
the
prec
autio
nary
ap
proa
ch o
r prin
cipl
e is
add
ress
ed b
y th
e or
gani
zatio
n.
4.12
Exte
rnal
ly d
evel
oped
ec
onom
ic, e
nviro
nmen
tal,
and
soci
al c
hart
ers,
pr
inci
ples
, or o
ther
initi
ativ
es
to w
hich
the
orga
niza
tion
subs
crib
es o
r end
orse
s.
4.13
Mem
bers
hips
in a
ssoc
iatio
ns
(suc
h as
indu
stry
as
soci
atio
ns) a
nd/o
r nat
iona
l/in
tern
atio
nal a
dvoc
acy
orga
niza
tions
in w
hich
the
orga
niza
tion:
* H
as p
ositi
ons
in g
over
nanc
e bo
dies
; *
Part
icip
ates
in p
roje
cts
or
com
mitt
ees;
* Pr
ovid
es
subs
tant
ive
fund
ing
beyo
nd
rout
ine
mem
bers
hip
dues
; or
* V
iew
s m
embe
rshi
p as
st
rate
gic.
Sect
ion
E: P
rinci
ple
7-
Polic
y A
dvoc
acy
1Is
you
r com
pany
a m
embe
r of
any
trad
e an
d ch
ambe
r or
ass
ocia
tion?
If Y
es, N
ame
only
thos
e m
ajor
one
s th
at
your
bus
ines
s de
als
with
:
M
4.14
List
of s
take
hold
er g
roup
s en
gage
d by
the
orga
niza
tion.
Se
ctio
n D
: BR
Info
rmat
ion
2.P4
Prin
cipl
e 4:
Bus
ines
ses
shou
ld re
spec
t the
inte
rest
s of
, and
be
resp
onsi
ve
tow
ards
all
stak
ehol
ders
, es
peci
ally
thos
e w
ho a
re
disa
dvan
tage
d, v
ulne
rabl
e an
d m
argi
naliz
ed
LPr
inci
ple
4:
Busi
ness
es s
houl
d re
spec
t the
in
tere
sts
of, a
nd b
e re
spon
sive
tow
ards
al
l sta
keho
lder
s,
espe
cial
ly th
ose
who
ar
e di
sadv
anta
ged,
vu
lner
able
and
m
argi
nalis
ed.
B-1,
P-
4St
atem
ent o
n th
e pr
oces
s of
id
entifi
catio
n of
sta
keho
lder
s an
d en
gagi
ng w
ith th
em
M
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
24
4.15
Basi
s fo
r ide
ntifi
catio
n an
d se
lect
ion
of s
take
hold
ers
with
who
m to
eng
age.
Sect
ion
E: P
rinci
ple
4- S
take
hold
er
Enga
gem
ent
1H
as th
e co
mpa
ny m
appe
d its
inte
rnal
and
ext
erna
l st
akeh
olde
rs?
Yes/
No
LPr
inci
ple
4:
Busi
ness
es s
houl
d re
spec
t the
in
tere
sts
of, a
nd b
e re
spon
sive
tow
ards
al
l sta
keho
lder
s,
espe
cial
ly th
ose
who
ar
e di
sadv
anta
ged,
vu
lner
able
and
m
argi
nalis
ed.
B-1,
P-
4St
atem
ent o
n th
e pr
oces
s of
id
entifi
catio
n of
sta
keho
lder
s an
d en
gagi
ng w
ith th
em
M
Sect
ion
E: P
rinci
ple
4- S
take
hold
er
Enga
gem
ent
2O
ut o
f the
abo
ve, h
as th
e co
mpa
ny id
entifi
ed th
e di
sadv
anta
ged,
vul
nera
ble
&
mar
gina
lized
sta
keho
lder
s.
4.16
App
roac
hes
to s
take
hold
er
enga
gem
ent,
incl
udin
g fr
eque
ncy
of e
ngag
emen
t by
type
and
by
stak
ehol
der
grou
p.
Sect
ion
D: B
R In
form
atio
n2.
P4Pr
inci
ple
4: B
usin
esse
s sh
ould
resp
ect t
he in
tere
sts
of, a
nd b
e re
spon
sive
to
war
ds a
ll st
akeh
olde
rs,
espe
cial
ly th
ose
who
are
di
sadv
anta
ged,
vul
nera
ble
and
mar
gina
lized
LPr
inci
ple
4:
Busi
ness
es s
houl
d re
spec
t the
in
tere
sts
of, a
nd b
e re
spon
sive
tow
ards
al
l sta
keho
lder
s,
espe
cial
ly th
ose
who
ar
e di
sadv
anta
ged,
vu
lner
able
and
m
argi
nalis
ed.
B-1,
P-
4St
atem
ent o
n th
e pr
oces
s of
id
entifi
catio
n of
sta
keho
lder
s an
d en
gagi
ng w
ith th
em
M
Sect
ion
D: B
R In
form
atio
n2.
2H
as th
e po
licy
bein
g fo
rmul
ated
in c
onsu
ltatio
n w
ith th
e re
leva
nt
stak
ehol
ders
?
Sect
ion
D: B
R In
form
atio
n2.
7H
as th
e po
licy
been
form
ally
co
mm
unic
ated
to a
ll re
leva
nt
inte
rnal
and
ext
erna
l st
akeh
olde
rs?
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
25
Sect
ion
E: P
rinci
ple
4- S
take
hold
er
Enga
gem
ent
2O
ut o
f the
abo
ve, h
as th
e co
mpa
ny id
entifi
ed th
e di
sadv
anta
ged,
vul
nera
ble
&
mar
gina
lized
sta
keho
lder
s.
4.17
Key
topi
cs a
nd c
once
rns
that
ha
ve b
een
rais
ed th
roug
h st
akeh
olde
r eng
agem
ent,
and
how
the
orga
niza
tion
has
resp
onde
d to
thos
e ke
y to
pics
and
con
cern
s,
incl
udin
g th
roug
h its
re
port
ing.
Sect
ion
D: B
R In
form
atio
n2.
9D
oes
the
Com
pany
hav
e a
grie
vanc
e re
dres
sal
mec
hani
sm re
late
d to
the
polic
y/po
licie
s to
add
ress
st
akeh
olde
rs’ g
rieva
nces
re
late
d to
the
polic
y/po
licie
s?
LPr
inci
ple
4:
Busi
ness
es s
houl
d re
spec
t the
in
tere
sts
of, a
nd b
e re
spon
sive
tow
ards
al
l sta
keho
lder
s,
espe
cial
ly th
ose
who
ar
e di
sadv
anta
ged,
vu
lner
able
and
m
argi
nalis
ed.
B-1,
P-
4St
atem
ent o
n si
gnifi
cant
is
sues
on
whi
ch fo
rmal
di
alog
ue h
as b
een
unde
rtak
en w
ith a
ny o
f the
st
akeh
olde
r gro
ups
M
Sect
ion
E: P
rinci
ple
4- S
take
hold
er
Enga
gem
ent
2O
ut o
f the
abo
ve, h
as th
e co
mpa
ny id
entifi
ed th
e di
sadv
anta
ged,
vul
nera
ble
&
mar
gina
lized
sta
keho
lder
s.
Sect
ion
E: P
rinci
ple
5- H
uman
Rig
hts
2 H
ow m
any
stak
ehol
der
com
plai
nts
have
bee
n re
ceiv
ed in
the
past
fina
ncia
l ye
ar a
nd w
hat p
erce
nt w
as
satis
fact
orily
reso
lved
by
the
man
agem
ent?
Econ
omic
Ca
tego
ry
Asp
ect:
Econ
omic
Pe
rfor
man
ce
DM
ASe
ctio
n D
: BR
Info
rmat
ion
2.P2
Prin
cipl
e 2:
Bus
ines
ses
shou
ld p
rovi
de g
oods
and
se
rvic
es th
at a
re s
afe
and
cont
ribut
e to
sus
tain
abili
ty
thro
ugho
ut th
eir l
ife c
ycle
LA
-2A
ny G
oals
and
Tar
gets
th
at w
ere
set b
y th
e to
p m
anag
emen
t for
impr
ovin
g th
eir p
erfo
rman
ce d
urin
g th
e Re
port
ing
Perio
d
M
Sect
ion
D: B
R In
form
atio
n2.
P8Pr
inci
ple
8: B
usin
esse
s sho
uld
supp
ort i
nclu
sive
gro
wth
and
eq
uita
ble
deve
lopm
ent
Sect
ion
D: B
R In
form
atio
n2.
1D
o yo
u ha
ve a
pol
icy/
polic
ies
for..
..
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
26
Sect
ion
D: B
R In
form
atio
n2.
2H
as th
e po
licy
bein
g fo
rmul
ated
in c
onsu
ltatio
n w
ith th
e re
leva
nt
stak
ehol
ders
?
Sect
ion
D: B
R In
form
atio
n2.
3D
oes
the
polic
y co
nfor
m to
an
y na
tiona
l /in
tern
atio
nal
stan
dard
s? If
yes
, spe
cify
? (5
0 w
ords
)
Sect
ion
D: B
R In
form
atio
n2.
4H
as th
e po
licy
bein
g ap
prov
ed b
y th
e Bo
ard?
Is
yes,
has
it b
een
sign
ed b
y M
D/o
wne
r/CE
O/a
ppro
pria
te
Boar
d D
irect
or?
Sect
ion
D: B
R In
form
atio
n2.
5D
oes
the
com
pany
hav
e a
spec
ified
com
mitt
ee o
f the
Bo
ard/
Dire
ctor
/Offi
cial
to
over
see
the
impl
emen
tatio
n of
the
polic
y?
Sect
ion
D: B
R In
form
atio
n2.
6In
dica
te th
e lin
k fo
r the
po
licy
to b
e vi
ewed
onl
ine?
Sect
ion
D: B
R In
form
atio
n2.
7H
as th
e po
licy
been
form
ally
co
mm
unic
ated
to a
ll re
leva
nt
inte
rnal
and
ext
erna
l st
akeh
olde
rs?
Sect
ion
D: B
R In
form
atio
n2.
8D
oes
the
com
pany
hav
e in
-hou
se s
truc
ture
to
impl
emen
t the
pol
icy/
polic
ies.
Sect
ion
D: B
R In
form
atio
n2.
9D
oes
the
Com
pany
hav
e a
grie
vanc
e re
dres
sal
mec
hani
sm re
late
d to
the
polic
y/po
licie
s to
add
ress
st
akeh
olde
rs’ g
rieva
nces
re
late
d to
the
polic
y/po
licie
s?
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
27
Sect
ion
D: B
R In
form
atio
n2.
10H
as th
e co
mpa
ny c
arrie
d ou
t ind
epen
dent
aud
it/ev
alua
tion
of th
e w
orki
ng o
f th
is p
olic
y by
an
inte
rnal
or
exte
rnal
age
ncy?
EC1
Dire
ct e
cono
mic
val
ue
gene
rate
d an
d di
strib
uted
, in
clud
ing
reve
nues
, op
erat
ing
cost
s, e
mpl
oyee
co
mpe
nsat
ion,
don
atio
ns
and
othe
r com
mun
ity
inve
stm
ents
, ret
aine
d ea
rnin
gs, a
nd p
aym
ents
to
cap
ital p
rovi
ders
and
go
vern
men
ts.
Sect
ion
B: F
inan
cial
D
etai
ls o
f the
Co
mpa
ny
1Pa
id u
p Ca
pita
l (IN
R)M
A-1
Econ
omic
and
Fin
anci
al
Dat
a –
Sale
s; N
et P
rofit
; Tax
Pa
id; T
otal
Ass
ets;
Mar
ket
Capi
taliz
atio
n (fo
r lis
ted
com
pani
es);
num
ber o
f em
ploy
ees;
M
Sect
ion
B: F
inan
cial
D
etai
ls o
f the
Co
mpa
ny
2To
tal T
urno
ver (
INR)
Sect
ion
B: F
inan
cial
D
etai
ls o
f the
Co
mpa
ny
3To
tal p
rofit
aft
er ta
xes
(INR)
EC2
Fina
ncia
l im
plic
atio
ns a
nd
othe
r ris
ks a
nd o
ppor
tuni
ties
for t
he o
rgan
izat
ion'
s ac
tiviti
es d
ue to
clim
ate
chan
ge.
EC3
Cove
rage
of t
he
orga
niza
tion'
s de
fined
be
nefit
pla
n ob
ligat
ions
.
EC4
Sign
ifica
nt fi
nanc
ial
assi
stan
ce re
ceiv
ed fr
om
gove
rnm
ent.
Asp
ect:
Mar
ket
Pres
ence
EC5
Rang
e of
ratio
s of
sta
ndar
d en
try
leve
l wag
e by
gen
der
com
pare
d to
loca
l min
imum
w
age
at s
igni
fican
t loc
atio
ns
of o
pera
tion.
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
28
EC6
Polic
y, p
ract
ices
, and
pr
opor
tion
of s
pend
ing
on lo
cally
-bas
ed s
uppl
iers
at
sig
nific
ant l
ocat
ions
of
oper
atio
n.
Sect
ion
E: P
rinci
ple
2- P
rodu
cts
Life
Cyc
le
Sust
aina
bilit
y
3D
oes
the
com
pany
hav
e pr
oced
ures
in p
lace
for
sust
aina
ble
sour
cing
(in
clud
ing
tran
spor
tatio
n)?
M"P
rinci
ple
2:
Busi
ness
es s
houl
d pr
ovid
e go
ods
and
serv
ices
that
are
sa
fe a
nd c
ontr
ibut
e to
sus
tain
abili
ty
thro
ugho
ut th
eir l
ife
cycl
e"
B-1,
P-
2St
atem
ent o
n us
e of
su
stai
nabl
e pr
actic
es u
sed
in
the
valu
e ch
ain
L
Sect
ion
E: P
rinci
ple
2- P
rodu
cts
Life
Cyc
le
Sust
aina
bilit
y
4"H
as th
e co
mpa
ny ta
ken
any
step
s to
pro
cure
goo
ds
and
serv
ices
from
loca
l &
smal
l pro
duce
rs, i
nclu
ding
co
mm
uniti
es s
urro
undi
ng
thei
r pla
ce o
f wor
k?
If ye
s, w
hat s
teps
hav
e be
en
take
n to
impr
ove
thei
r ca
paci
ty a
nd c
apab
ility
of
loca
l and
sm
all v
endo
rs?"
EC7
Proc
edur
es fo
r loc
al h
iring
an
d pr
opor
tion
of s
enio
r m
anag
emen
t hire
d fr
om
the
loca
l com
mun
ity a
t si
gnifi
cant
loca
tions
of
oper
atio
n.
Asp
ect:
Indi
rect
Ec
onom
ic
Impa
cts
EC8
Dev
elop
men
t and
impa
ct o
f in
fras
truc
ture
inve
stm
ents
an
d se
rvic
es p
rovi
ded
prim
arily
for p
ublic
ben
efit
thro
ugh
com
mer
cial
, in-
kind
, or
pro
bon
o en
gage
men
t.
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
29
EC9
Und
erst
andi
ng a
nd
desc
ribin
g si
gnifi
cant
in
dire
ct e
cono
mic
impa
cts,
in
clud
ing
the
exte
nt o
f im
pact
s.
Envi
ronm
enta
l Ca
tego
ry
DM
ASe
ctio
n D
: BR
Info
rmat
ion
2.P2
Prin
cipl
e 2:
Bus
ines
ses
shou
ld p
rovi
de g
oods
and
se
rvic
es th
at a
re s
afe
and
cont
ribut
e to
sus
tain
abili
ty
thro
ugho
ut th
eir l
ife c
ycle
MA
-2A
ny G
oals
and
Tar
gets
th
at w
ere
set b
y th
e to
p m
anag
emen
t for
impr
ovin
g th
eir p
erfo
rman
ce d
urin
g th
e Re
port
ing
Perio
d
M
Sect
ion
D: B
R In
form
atio
n2.
P6Pr
inci
ple
6: B
usin
ess
shou
ld
resp
ect,
prot
ect,
and
mak
e eff
orts
to re
stor
e th
e en
viro
nmen
t
Sect
ion
D: B
R In
form
atio
n2.
1D
o yo
u ha
ve a
pol
icy/
polic
ies
for..
..
Sect
ion
D: B
R In
form
atio
n2.
2H
as th
e po
licy
bein
g fo
rmul
ated
in c
onsu
ltatio
n w
ith th
e re
leva
nt
stak
ehol
ders
?
Sect
ion
D: B
R In
form
atio
n2.
3D
oes
the
polic
y co
nfor
m to
an
y na
tiona
l /in
tern
atio
nal
stan
dard
s? If
yes
, spe
cify
? (5
0 w
ords
)
Sect
ion
D: B
R In
form
atio
n2.
4H
as th
e po
licy
bein
g ap
prov
ed b
y th
e Bo
ard?
Is
yes,
has
it b
een
sign
ed b
y M
D/o
wne
r/CE
O/a
ppro
pria
te
Boar
d D
irect
or?
Sect
ion
D: B
R In
form
atio
n2.
5D
oes
the
com
pany
hav
e a
spec
ified
com
mitt
ee o
f the
Bo
ard/
Dire
ctor
/Offi
cial
to
over
see
the
impl
emen
tatio
n of
the
polic
y?
Sect
ion
D: B
R In
form
atio
n2.
6In
dica
te th
e lin
k fo
r the
po
licy
to b
e vi
ewed
onl
ine?
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
30
Sect
ion
D: B
R In
form
atio
n2.
7H
as th
e po
licy
been
form
ally
co
mm
unic
ated
to a
ll re
leva
nt
inte
rnal
and
ext
erna
l st
akeh
olde
rs?
Sect
ion
D: B
R In
form
atio
n2.
8D
oes
the
com
pany
hav
e in
-hou
se s
truc
ture
to
impl
emen
t the
pol
icy/
polic
ies.
Sect
ion
D: B
R In
form
atio
n2.
9D
oes
the
Com
pany
hav
e a
grie
vanc
e re
dres
sal
mec
hani
sm re
late
d to
the
polic
y/po
licie
s to
add
ress
st
akeh
olde
rs’ g
rieva
nces
re
late
d to
the
polic
y/po
licie
s?
Sect
ion
D: B
R In
form
atio
n2.
10H
as th
e co
mpa
ny c
arrie
d ou
t ind
epen
dent
aud
it/ev
alua
tion
of th
e w
orki
ng o
f th
is p
olic
y by
an
inte
rnal
or
exte
rnal
age
ncy?
Sect
ion
E: P
rinci
ple
6- E
nviro
nmen
t3
Doe
s th
e co
mpa
ny id
entif
y an
d as
sess
pot
entia
l en
viro
nmen
tal r
isks
? Y/
N
Sect
ion
E: P
rinci
ple
6- E
nviro
nmen
t3
Doe
s th
e co
mpa
ny id
entif
y an
d as
sess
pot
entia
l en
viro
nmen
tal r
isks
? Y/
N
Asp
ect:
Mat
eria
ls
EN1
Mat
eria
ls u
sed
by w
eigh
t or
volu
me.
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
31
EN2
Perc
enta
ge o
f mat
eria
ls
used
that
are
recy
cled
inpu
t m
ater
ials
.
Sect
ion
E: P
rinci
ple
2- P
rodu
cts
Life
Cyc
le
Sust
aina
bilit
y
5D
oes
the
com
pany
hav
e a
mec
hani
sm to
recy
cle
prod
ucts
and
was
te?
If ye
s w
hat i
s th
e pe
rcen
tage
of
recy
clin
g of
pro
duct
s an
d w
aste
(sep
arat
ely
as <
5%,
5-10
%, >
10%
). A
lso,
pro
vide
de
tails
ther
eof,
in a
bout
50
wor
ds o
r so.
L"P
rinci
ple
2:
Busi
ness
es s
houl
d pr
ovid
e go
ods
and
serv
ices
that
are
sa
fe a
nd c
ontr
ibut
e to
sus
tain
abili
ty
thro
ugho
ut th
eir l
ife
cycl
e"
B-1,
P-
2St
atem
ent o
n th
e us
e of
re
cycl
able
raw
mat
eria
ls u
sed
M
"Prin
cipl
e 6:
Bus
ines
s sh
ould
resp
ect,
prot
ect,
and
mak
e eff
orts
to
rest
ore
the
envi
ronm
ent."
B-1,
P-
6Pe
rcen
tage
of m
ater
ials
us
ed th
at a
re re
cycl
ed in
put
mat
eria
ls
M
Asp
ect:
Ener
gy
EN3
Dire
ct e
nerg
y co
nsum
ptio
n by
prim
ary
ener
gy s
ourc
e.
"Prin
cipl
e 6:
Bus
ines
s sh
ould
resp
ect,
prot
ect,
and
mak
e eff
orts
to
rest
ore
the
envi
ronm
ent."
B-1,
P-
6To
tal e
nerg
y co
nsum
ed b
y th
e bu
sine
ss e
ntity
for i
ts
oper
atio
ns
M
"Prin
cipl
e 6:
Bus
ines
s sh
ould
resp
ect,
prot
ect,
and
mak
e eff
orts
to
rest
ore
the
envi
ronm
ent."
B-1,
P-
6U
se o
f ren
ewab
le e
nerg
y as
pe
rcen
tage
of t
otal
ene
rgy
cons
umpt
ion
M
EN4
Indi
rect
ene
rgy
cons
umpt
ion
by p
rimar
y so
urce
."P
rinci
ple
6: B
usin
ess
shou
ld re
spec
t, pr
otec
t, an
d m
ake
effor
ts
to re
stor
e th
e en
viro
nmen
t."
B-1,
P-
6To
tal e
nerg
y co
nsum
ed b
y th
e bu
sine
ss e
ntity
for i
ts
oper
atio
ns
M
EN5
Ener
gy s
aved
due
to
cons
erva
tion
and
effici
ency
im
prov
emen
ts.
Sect
ion
E: P
rinci
ple
6- E
nviro
nmen
t5
Has
the
com
pany
und
erta
ken
any
othe
r ini
tiativ
es o
n –
clea
n te
chno
logy
, ene
rgy
effici
ency
, ren
ewab
le e
nerg
y,
etc.
Y/N
. If y
es, p
leas
e gi
ve
hype
rlink
for w
eb p
age
etc.
M"P
rinci
ple
6: B
usin
ess
shou
ld re
spec
t, pr
otec
t, an
d m
ake
effor
ts
to re
stor
e th
e en
viro
nmen
t."
B-1,
P-
6St
atem
ent o
n us
e of
ene
rgy
savi
ng p
roce
sses
and
the
tota
l ene
rgy
save
d du
e to
use
of
suc
h pr
oces
ses
M
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
32
EN6
Initi
ativ
es to
pro
vide
ene
rgy-
effici
ent o
r ren
ewab
le e
nerg
y ba
sed
prod
ucts
and
ser
vice
s,
and
redu
ctio
ns in
ene
rgy
requ
irem
ents
as
a re
sult
of
thes
e in
itiat
ives
.
Sect
ion
E: P
rinci
ple
6- E
nviro
nmen
t2
Doe
s th
e co
mpa
ny h
ave
stra
tegi
es/ i
nitia
tives
to
add
ress
glo
bal
envi
ronm
enta
l iss
ues
such
as
clim
ate
chan
ge, g
loba
l w
arm
ing,
etc
? Y/
N. I
f yes
, pl
ease
giv
e hy
perli
nk fo
r w
ebpa
ge e
tc.
L"P
rinci
ple
2:
Busi
ness
es s
houl
d pr
ovid
e go
ods
and
serv
ices
that
are
sa
fe a
nd c
ontr
ibut
e to
sus
tain
abili
ty
thro
ugho
ut th
eir l
ife
cycl
e"
B-1,
P-
2"S
tate
men
t on
use
of e
nerg
y-effi
cien
t tec
hnol
ogie
s,
desi
gns
and
man
ufac
turin
g/
serv
ice-
deliv
ery
proc
esse
s"
M
Sect
ion
E: P
rinci
ple
6- E
nviro
nmen
t5
Has
the
com
pany
und
erta
ken
any
othe
r ini
tiativ
es o
n –
clea
n te
chno
logy
, ene
rgy
effici
ency
, ren
ewab
le e
nerg
y,
etc.
Y/N
. If y
es, p
leas
e gi
ve
hype
rlink
for w
eb p
age
etc.
"Prin
cipl
e 6:
Bus
ines
s sh
ould
resp
ect,
prot
ect,
and
mak
e eff
orts
to
rest
ore
the
envi
ronm
ent."
B-1,
P-
6St
atem
ent o
n us
e of
ene
rgy
savi
ng p
roce
sses
and
the
tota
l ene
rgy
save
d du
e to
use
of
suc
h pr
oces
ses
M
Sect
ion
E: P
rinci
ple
2- P
rodu
cts
Life
Cyc
le
Sust
aina
bilit
y
2"F
or e
ach
such
pro
duct
, pr
ovid
e th
e fo
llow
ing
deta
ils in
resp
ect o
f res
ourc
e us
e (e
nerg
y, w
ater
, raw
m
ater
ial e
tc.)
per u
nit o
f pr
oduc
t(opt
iona
l):
i. Re
duct
ion
durin
g so
urci
ng/
prod
uctio
n/ d
istr
ibut
ion
achi
eved
sin
ce th
e pr
evio
us
year
thro
ugho
ut th
e va
lue
chai
n?
ii. R
educ
tion
durin
g us
age
by
cons
umer
s (e
nerg
y, w
ater
) ha
s be
en a
chie
ved
sinc
e th
e pr
evio
us y
ear?
"
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
33
EN7
Initi
ativ
es to
redu
ce in
dire
ct
ener
gy c
onsu
mpt
ion
and
redu
ctio
ns a
chie
ved.
Sect
ion
E: P
rinci
ple
2- P
rodu
cts
Life
Cyc
le
Sust
aina
bilit
y
2.i
"""F
or e
ach
such
pro
duct
, pr
ovid
e th
e fo
llow
ing
deta
ils in
resp
ect o
f res
ourc
e us
e (e
nerg
y, w
ater
, raw
m
ater
ial e
tc.)
per u
nit o
f pr
oduc
t(opt
iona
l):
i. Re
duct
ion
durin
g so
urci
ng/
prod
uctio
n/ d
istr
ibut
ion
achi
eved
sin
ce th
e pr
evio
us
year
thro
ugho
ut th
e va
lue
chai
n?""
"
L"P
rinci
ple
2:
Busi
ness
es s
houl
d pr
ovid
e go
ods
and
serv
ices
that
are
sa
fe a
nd c
ontr
ibut
e to
sus
tain
abili
ty
thro
ugho
ut th
eir l
ife
cycl
e"
B-1,
P-
2"S
tate
men
t on
use
of e
nerg
y-effi
cien
t tec
hnol
ogie
s,
desi
gns
and
man
ufac
turin
g/
serv
ice-
deliv
ery
proc
esse
s"
M
Sect
ion
E: P
rinci
ple
6- E
nviro
nmen
t2
Doe
s th
e co
mpa
ny h
ave
stra
tegi
es/ i
nitia
tives
to
add
ress
glo
bal
envi
ronm
enta
l iss
ues
such
as
clim
ate
chan
ge, g
loba
l w
arm
ing,
etc
? Y/
N. I
f yes
, pl
ease
giv
e hy
perli
nk fo
r w
ebpa
ge e
tc.
"Prin
cipl
e 6:
Bus
ines
s sh
ould
resp
ect,
prot
ect,
and
mak
e eff
orts
to
rest
ore
the
envi
ronm
ent."
B-1,
P-
6St
atem
ent o
n us
e of
ene
rgy
savi
ng p
roce
sses
and
the
tota
l ene
rgy
save
d du
e to
use
of
suc
h pr
oces
ses
M
Sect
ion
E: P
rinci
ple
6- E
nviro
nmen
t5
Has
the
com
pany
und
erta
ken
any
othe
r ini
tiativ
es o
n –
clea
n te
chno
logy
, ene
rgy
effici
ency
, ren
ewab
le e
nerg
y,
etc.
Y/N
. If y
es, p
leas
e gi
ve
hype
rlink
for w
eb p
age
etc.
Asp
ect:
Wat
er
EN8
Tota
l wat
er w
ithdr
awal
by
sour
ce.
Sect
ion
E: P
rinci
ple
2- P
rodu
cts
Life
Cyc
le
Sust
aina
bilit
y
2"F
or e
ach
such
pro
duct
, pr
ovid
e th
e fo
llow
ing
deta
ils in
resp
ect o
f res
ourc
e us
e (e
nerg
y, w
ater
, raw
m
ater
ial e
tc.)
per u
nit o
f pr
oduc
t(opt
iona
l):
i. Re
duct
ion
durin
g so
urci
ng/
prod
uctio
n/ d
istr
ibut
ion
achi
eved
sin
ce th
e pr
evio
us
year
thro
ugho
ut th
e va
lue
chai
n?
ii. R
educ
tion
durin
g us
age
by
cons
umer
s (e
nerg
y, w
ater
) ha
s be
en a
chie
ved
sinc
e th
e pr
evio
us y
ear?
"
L"P
rinci
ple
6: B
usin
ess
shou
ld re
spec
t, pr
otec
t, an
d m
ake
effor
ts
to re
stor
e th
e en
viro
nmen
t."
B-1,
P-
6To
tal w
ater
con
sum
ed a
nd
the
perc
enta
ge o
f wat
er th
at
is re
cycl
ed a
nd re
used
M
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
34
EN9
Wat
er s
ourc
es s
igni
fican
tly
affec
ted
by w
ithdr
awal
of
wat
er.
EN10
Perc
enta
ge a
nd to
tal v
olum
e of
wat
er re
cycl
ed a
nd re
used
. Se
ctio
n E:
Prin
cipl
e 2-
Pro
duct
s Li
fe C
ycle
Su
stai
nabi
lity
2.ii
"For
eac
h su
ch p
rodu
ct,
prov
ide
the
follo
win
g de
tails
in re
spec
t of r
esou
rce
use
(ene
rgy,
wat
er, r
aw
mat
eria
l etc
.) pe
r uni
t of
prod
uct(o
ptio
nal):
ii.
Red
uctio
n du
ring
usag
e by
co
nsum
ers
(ene
rgy,
wat
er)
has
been
ach
ieve
d si
nce
the
prev
ious
yea
r?"
L"P
rinci
ple
6: B
usin
ess
shou
ld re
spec
t, pr
otec
t, an
d m
ake
effor
ts
to re
stor
e th
e en
viro
nmen
t."
B-1,
P-
6To
tal w
ater
con
sum
ed a
nd
the
perc
enta
ge o
f wat
er th
at
is re
cycl
ed a
nd re
used
M
Asp
ect:
Biod
iver
sity
EN11
Loca
tion
and
size
of l
and
owne
d, le
ased
, man
aged
in
, or a
djac
ent t
o, p
rote
cted
ar
eas
and
area
s of
hig
h bi
odiv
ersi
ty v
alue
out
side
pr
otec
ted
area
s.
EN12
Des
crip
tion
of s
igni
fican
t im
pact
s of
act
iviti
es,
prod
ucts
, and
ser
vice
s on
bi
odiv
ersi
ty in
pro
tect
ed
area
s an
d ar
eas
of h
igh
biod
iver
sity
val
ue o
utsi
de
prot
ecte
d ar
eas.
EN13
Hab
itats
pro
tect
ed o
r re
stor
ed.
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
35
EN14
Stra
tegi
es, c
urre
nt a
ctio
ns,
and
futu
re p
lans
for
man
agin
g im
pact
s on
bi
odiv
ersi
ty.
"Prin
cipl
e 6:
Bus
ines
s sh
ould
resp
ect,
prot
ect,
and
mak
e eff
orts
to
rest
ore
the
envi
ronm
ent."
B-1,
P-
6D
etai
ls o
f effo
rts
mad
e fo
r re
cons
truc
tion
of b
io-
dive
rsity
M
EN15
Num
ber o
f IU
CN R
ed
List
spe
cies
and
nat
iona
l co
nser
vatio
n lis
t spe
cies
with
ha
bita
ts in
are
as a
ffect
ed
by o
pera
tions
, by
leve
l of
extin
ctio
n ris
k.
Asp
ect:
Emis
sion
s,
Efflue
nts,
and
W
aste
EN16
Tota
l dire
ct a
nd in
dire
ct
gree
nhou
se g
as e
mis
sion
s by
w
eigh
t.
"Prin
cipl
e 6:
Bus
ines
s sh
ould
resp
ect,
prot
ect,
and
mak
e eff
orts
to
rest
ore
the
envi
ronm
ent."
B-1,
P-
6St
atem
ent o
n qu
antu
m o
f em
issi
ons
of g
reen
hous
e ga
ses
and
effor
ts m
ade
to
redu
ce th
e sa
me
M
EN17
Oth
er re
leva
nt in
dire
ct
gree
nhou
se g
as e
mis
sion
s by
w
eigh
t.
"Prin
cipl
e 6:
Bus
ines
s sh
ould
resp
ect,
prot
ect,
and
mak
e eff
orts
to
rest
ore
the
envi
ronm
ent."
B-1,
P-
6St
atem
ent o
n qu
antu
m o
f em
issi
ons
of g
reen
hous
e ga
ses
and
effor
ts m
ade
to
redu
ce th
e sa
me
M
EN18
Initi
ativ
es to
redu
ce
gree
nhou
se g
as e
mis
sion
s an
d re
duct
ions
ach
ieve
d.
Sect
ion
E: P
rinci
ple
6- E
nviro
nmen
t2
Doe
s th
e co
mpa
ny h
ave
stra
tegi
es/ i
nitia
tives
to
add
ress
glo
bal
envi
ronm
enta
l iss
ues
such
as
clim
ate
chan
ge, g
loba
l w
arm
ing,
etc
? Y/
N. I
f yes
, pl
ease
giv
e hy
perli
nk fo
r w
ebpa
ge e
tc.
L"P
rinci
ple
6: B
usin
ess
shou
ld re
spec
t, pr
otec
t, an
d m
ake
effor
ts
to re
stor
e th
e en
viro
nmen
t."
B-1,
P-
6St
atem
ent o
n qu
antu
m o
f em
issi
ons
of g
reen
hous
e ga
ses
and
effor
ts m
ade
to
redu
ce th
e sa
me
M
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
36
Sect
ion
E: P
rinci
ple
6- E
nviro
nmen
t4
Doe
s th
e co
mpa
ny h
ave
any
proj
ect r
elat
ed to
Cle
an
Dev
elop
men
t Mec
hani
sm?
If so
, pro
vide
det
ails
ther
eof,
in a
bout
50
wor
ds o
r so.
A
lso,
if Y
es, w
heth
er a
ny
envi
ronm
enta
l com
plia
nce
repo
rt is
file
d?
EN19
Emis
sion
s of
ozo
ne-
depl
etin
g su
bsta
nces
by
wei
ght.
EN20
NO
x, S
Ox,
and
oth
er
sign
ifica
nt a
ir em
issi
ons
by
type
and
wei
ght.
EN21
Tota
l wat
er d
isch
arge
by
qual
ity a
nd d
estin
atio
n.
"Prin
cipl
e 6:
Bus
ines
s sh
ould
resp
ect,
prot
ect,
and
mak
e eff
orts
to
rest
ore
the
envi
ronm
ent."
B-1,
P-
6St
atem
ent o
n di
scha
rge
of w
ater
and
effl
uent
s in
dica
ting
the
trea
tmen
t do
ne b
efor
e di
scha
rge
and
the
dest
inat
ion
of d
ispo
sal
M
EN22
Tota
l wei
ght o
f was
te b
y ty
pe
and
disp
osal
met
hod.
Se
ctio
n E:
Prin
cipl
e 2-
Pro
duct
s Li
fe C
ycle
Su
stai
nabi
lity
5D
oes
the
com
pany
hav
e a
mec
hani
sm to
recy
cle
prod
ucts
and
was
te?
If ye
s w
hat i
s th
e pe
rcen
tage
of
recy
clin
g of
pro
duct
s an
d w
aste
(sep
arat
ely
as <
5%,
5-10
%, >
10%
). A
lso,
pro
vide
de
tails
ther
eof,
in a
bout
50
wor
ds o
r so.
L"P
rinci
ple
6: B
usin
ess
shou
ld re
spec
t, pr
otec
t, an
d m
ake
effor
ts
to re
stor
e th
e en
viro
nmen
t."
B-1,
P-
6St
atem
ent o
n di
scha
rge
of w
ater
and
effl
uent
s in
dica
ting
the
trea
tmen
t do
ne b
efor
e di
scha
rge
and
the
dest
inat
ion
of d
ispo
sal
M
EN23
Tota
l num
ber a
nd v
olum
e of
si
gnifi
cant
spi
lls.
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
37
EN24
Wei
ght o
f tra
nspo
rted
, im
port
ed, e
xpor
ted,
or
trea
ted
was
te d
eem
ed
haza
rdou
s un
der t
he te
rms
of th
e Ba
sel C
onve
ntio
n A
nnex
I, II
, III,
and
VIII
, an
d pe
rcen
tage
of
tran
spor
ted
was
te s
hipp
ed
inte
rnat
iona
lly.
Sect
ion
E: P
rinci
ple
2- P
rodu
cts
Life
Cyc
le
Sust
aina
bilit
y
5D
oes
the
com
pany
hav
e a
mec
hani
sm to
recy
cle
prod
ucts
and
was
te?
If ye
s w
hat i
s th
e pe
rcen
tage
of
recy
clin
g of
pro
duct
s an
d w
aste
(sep
arat
ely
as <
5%,
5-10
%, >
10%
). A
lso,
pro
vide
de
tails
ther
eof,
in a
bout
50
wor
ds o
r so.
L
EN25
Iden
tity,
siz
e, p
rote
cted
st
atus
, and
bio
dive
rsity
va
lue
of w
ater
bod
ies
and
rela
ted
habi
tats
sig
nific
antly
aff
ecte
d by
the
repo
rtin
g or
gani
zatio
n's
disc
harg
es o
f w
ater
and
runo
ff.
Asp
ect:
Prod
ucts
and
Se
rvic
es
EN26
Initi
ativ
es to
miti
gate
en
viro
nmen
tal i
mpa
cts
of
prod
ucts
and
ser
vice
s, a
nd
exte
nt o
f im
pact
miti
gatio
n.
Sect
ion
E: P
rinci
ple
6- E
nviro
nmen
t2
Doe
s th
e co
mpa
ny h
ave
stra
tegi
es/ i
nitia
tives
to
add
ress
glo
bal
envi
ronm
enta
l iss
ues
such
as
clim
ate
chan
ge, g
loba
l w
arm
ing,
etc
? Y/
N. I
f yes
, pl
ease
giv
e hy
perli
nk fo
r w
ebpa
ge e
tc.
M
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
38
Sect
ion
E: P
rinci
ple
2- P
rodu
cts
Life
Cyc
le
Sust
aina
bilit
y
2"F
or e
ach
such
pro
duct
, pr
ovid
e th
e fo
llow
ing
deta
ils in
resp
ect o
f res
ourc
e us
e (e
nerg
y, w
ater
, raw
m
ater
ial e
tc.)
per u
nit o
f pr
oduc
t(opt
iona
l):
i. Re
duct
ion
durin
g so
urci
ng/
prod
uctio
n/ d
istr
ibut
ion
achi
eved
sin
ce th
e pr
evio
us
year
thro
ugho
ut th
e va
lue
chai
n?
ii. R
educ
tion
durin
g us
age
by
cons
umer
s (e
nerg
y, w
ater
) ha
s be
en a
chie
ved
sinc
e th
e pr
evio
us y
ear?
"
L
EN27
Perc
enta
ge o
f pro
duct
s so
ld a
nd th
eir p
acka
ging
m
ater
ials
that
are
recl
aim
ed
by c
ateg
ory.
Sect
ion
E: P
rinci
ple
2- P
rodu
cts
Life
Cyc
le
Sust
aina
bilit
y
5D
oes
the
com
pany
hav
e a
mec
hani
sm to
recy
cle
prod
ucts
and
was
te?
If ye
s w
hat i
s th
e pe
rcen
tage
of
recy
clin
g of
pro
duct
s an
d w
aste
(sep
arat
ely
as <
5%,
5-10
%, >
10%
). A
lso,
pro
vide
de
tails
ther
eof,
in a
bout
50
wor
ds o
r so.
L
Asp
ect:
Com
plia
nce
EN28
Mon
etar
y va
lue
of s
igni
fican
t fin
es a
nd to
tal n
umbe
r of
non-
mon
etar
y sa
nctio
ns
for n
on-c
ompl
ianc
e w
ith
envi
ronm
enta
l law
s an
d re
gula
tions
.
Asp
ect:
Tran
spor
t
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
39
EN29
Sign
ifica
nt e
nviro
nmen
tal
impa
cts
of tr
ansp
ortin
g pr
oduc
ts a
nd o
ther
goo
ds
and
mat
eria
ls u
sed
for t
he
orga
niza
tion'
s op
erat
ions
, an
d tr
ansp
ortin
g m
embe
rs
of th
e w
orkf
orce
.
Asp
ect:
Ove
rall
EN30
Tota
l env
ironm
enta
l pr
otec
tion
expe
nditu
res
and
inve
stm
ents
by
type
.
Labo
r Pra
ctic
es
and
Dec
ent
Wor
k Ca
tego
ry
DM
ASe
ctio
n D
: BR
Info
rmat
ion
2.P3
Prin
cipl
e 3:
Bus
ines
ses s
houl
d pr
omot
e th
e w
ellb
eing
of a
ll em
ploy
ees
MA
-2A
ny G
oals
and
Tar
gets
th
at w
ere
set b
y th
e to
p m
anag
emen
t for
impr
ovin
g th
eir p
erfo
rman
ce d
urin
g th
e Re
port
ing
Perio
d
M
Sect
ion
D: B
R In
form
atio
n2.
P4Pr
inci
ple
4: B
usin
esse
s sh
ould
resp
ect t
he in
tere
sts
of, a
nd b
e re
spon
sive
to
war
ds a
ll st
akeh
olde
rs,
espe
cial
ly th
ose
who
are
di
sadv
anta
ged,
vul
nera
ble
and
mar
gina
lized
Prin
cipl
e 3:
Bu
sine
sses
sho
uld
prom
ote
the
wel
lbei
ng o
f all
empl
oyee
s
B-1,
P-
3St
atem
ent o
n no
n-di
scrim
inat
ory
empl
oym
ent
polic
y of
the
busi
ness
ent
ity
M
Sect
ion
D: B
R In
form
atio
n2.
P8Pr
inci
ple
8: B
usin
esse
s sho
uld
supp
ort i
nclu
sive
gro
wth
and
eq
uita
ble
deve
lopm
ent
Prin
cipl
e 3:
Bu
sine
sses
sho
uld
prom
ote
the
wel
lbei
ng o
f all
empl
oyee
s
B-1,
P-
3N
umbe
r of t
rain
ing
and
skill
up
-gra
datio
n pr
ogra
mm
es
orga
nize
d du
ring
the
repo
rtin
g pe
riod
for s
kille
d an
d un
skill
ed e
mpl
oyee
s
M
Sect
ion
D: B
R In
form
atio
n2.
1D
o yo
u ha
ve a
pol
icy/
polic
ies
for..
..
Sect
ion
D: B
R In
form
atio
n2.
2H
as th
e po
licy
bein
g fo
rmul
ated
in c
onsu
ltatio
n w
ith th
e re
leva
nt
stak
ehol
ders
?
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
40
Sect
ion
D: B
R In
form
atio
n2.
3D
oes
the
polic
y co
nfor
m to
an
y na
tiona
l /in
tern
atio
nal
stan
dard
s? If
yes
, spe
cify
? (5
0 w
ords
)
Sect
ion
D: B
R In
form
atio
n2.
4H
as th
e po
licy
bein
g ap
prov
ed b
y th
e Bo
ard?
Is
yes,
has
it b
een
sign
ed b
y M
D/o
wne
r/CE
O/a
ppro
pria
te
Boar
d D
irect
or?
Sect
ion
D: B
R In
form
atio
n2.
5D
oes
the
com
pany
hav
e a
spec
ified
com
mitt
ee o
f the
Bo
ard/
Dire
ctor
/Offi
cial
to
over
see
the
impl
emen
tatio
n of
the
polic
y?
Sect
ion
D: B
R In
form
atio
n2.
6In
dica
te th
e lin
k fo
r the
po
licy
to b
e vi
ewed
onl
ine?
Sect
ion
D: B
R In
form
atio
n2.
7H
as th
e po
licy
been
form
ally
co
mm
unic
ated
to a
ll re
leva
nt
inte
rnal
and
ext
erna
l st
akeh
olde
rs?
Sect
ion
D: B
R In
form
atio
n2.
8D
oes
the
com
pany
hav
e in
-hou
se s
truc
ture
to
impl
emen
t the
pol
icy/
polic
ies.
Sect
ion
D: B
R In
form
atio
n2.
9D
oes
the
Com
pany
hav
e a
grie
vanc
e re
dres
sal
mec
hani
sm re
late
d to
the
polic
y/po
licie
s to
add
ress
st
akeh
olde
rs’ g
rieva
nces
re
late
d to
the
polic
y/po
licie
s?
Sect
ion
D: B
R In
form
atio
n2.
10H
as th
e co
mpa
ny c
arrie
d ou
t ind
epen
dent
aud
it/ev
alua
tion
of th
e w
orki
ng o
f th
is p
olic
y by
an
inte
rnal
or
exte
rnal
age
ncy?
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
41
Asp
ect:
Empl
oym
ent
LA1
Tota
l wor
kfor
ce b
y em
ploy
men
t typ
e,
empl
oym
ent c
ontr
act,
and
regi
on, b
roke
n do
wn
by
gend
er.
Sect
ion
E: P
rinci
ple
3- E
mpl
oyee
's w
ell
bein
g
1Pl
ease
indi
cate
the
Tota
l nu
mbe
r of e
mpl
oyee
s.M
A-1
Econ
omic
and
Fin
anci
al
Dat
a –
Sale
s; N
et P
rofit
; Tax
Pa
id; T
otal
Ass
ets;
Mar
ket
Capi
taliz
atio
n (fo
r lis
ted
com
pani
es);
num
ber o
f em
ploy
ees;
M
Sect
ion
E: P
rinci
ple
3- E
mpl
oyee
's w
ell
bein
g
2Pl
ease
indi
cate
the
Tota
l nu
mbe
r of e
mpl
oyee
s hi
red
on te
mpo
rary
/con
trac
tual
/ca
sual
bas
is.
Prin
cipl
e 3:
Bu
sine
sses
sho
uld
prom
ote
the
wel
lbei
ng o
f all
empl
oyee
s
B-1,
P-
3To
tal n
umbe
r of e
mpl
oyee
s w
ith p
erce
ntag
e of
em
ploy
ees
that
are
eng
aged
th
roug
h co
ntra
ctor
s
M
Sect
ion
E: P
rinci
ple
3- E
mpl
oyee
's w
ell
bein
g
3Pl
ease
indi
cate
the
Num
ber
of p
erm
anen
t wom
en
empl
oyee
s.
Prin
cipl
e 3:
Bu
sine
sses
sho
uld
prom
ote
the
wel
lbei
ng o
f all
empl
oyee
s
B-1,
P-
3Pe
rcen
tage
of e
mpl
oyee
s w
ho a
re w
omen
M
LA2
Tota
l num
ber a
nd ra
te o
f ne
w e
mpl
oyee
hire
s an
d em
ploy
ee tu
rnov
er b
y ag
e gr
oup,
gen
der,
and
regi
on.
LA3
Bene
fits
prov
ided
to fu
ll-tim
e em
ploy
ees
that
are
no
t pro
vide
d to
tem
pora
ry
or p
art-
time
empl
oyee
s, b
y m
ajor
ope
ratio
ns.
LA15
Retu
rn to
wor
k an
d re
tent
ion
rate
s af
ter p
aren
tal l
eave
, by
gend
er.
Asp
ect:
Labo
r/m
anag
emen
t re
latio
ns
LA4
Perc
enta
ge o
f em
ploy
ees
cove
red
by c
olle
ctiv
e ba
rgai
ning
agr
eem
ents
.
Sect
ion
E: P
rinci
ple
3- E
mpl
oyee
's w
ell
bein
g
5D
o yo
u ha
ve a
n em
ploy
ee
asso
ciat
ion
that
is re
cogn
ized
by
man
agem
ent.
L
Sect
ion
E: P
rinci
ple
3- E
mpl
oyee
's w
ell
bein
g
6W
hat p
erce
ntag
e of
you
r pe
rman
ent e
mpl
oyee
s is
m
embe
rs o
f thi
s re
cogn
ized
em
ploy
ee a
ssoc
iatio
n?
M
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
42
LA5
Min
imum
not
ice
perio
d(s)
re
gard
ing
sign
ifica
nt
oper
atio
nal c
hang
es,
incl
udin
g w
heth
er it
is
spec
ified
in c
olle
ctiv
e ag
reem
ents
.
Asp
ect:
Occ
upat
iona
l H
ealth
& S
afet
y
LA6
Perc
enta
ge o
f tot
al
wor
kfor
ce re
pres
ente
d in
fo
rmal
join
t man
agem
ent-
wor
ker h
ealth
and
saf
ety
com
mitt
ees
that
hel
p m
onito
r and
adv
ise
on
occu
patio
nal h
ealth
and
sa
fety
pro
gram
s.
Sect
ion
E: P
rinci
ple
3- E
mpl
oyee
's w
ell
bein
g
5D
o yo
u ha
ve a
n em
ploy
ee
asso
ciat
ion
that
is re
cogn
ized
by
man
agem
ent.
L
Sect
ion
E: P
rinci
ple
3- E
mpl
oyee
's w
ell
bein
g
6W
hat p
erce
ntag
e of
you
r pe
rman
ent e
mpl
oyee
s is
m
embe
rs o
f thi
s re
cogn
ized
em
ploy
ee a
ssoc
iatio
n?
M
LA7
Rate
s of
inju
ry, o
ccup
atio
nal
dise
ases
, los
t day
s, a
nd
abse
ntee
ism
, and
num
ber
of w
ork-
rela
ted
fata
litie
s by
re
gion
and
by
gend
er.
LA8
Educ
atio
n, tr
aini
ng,
coun
selin
g, p
reve
ntio
n,
and
risk-
cont
rol p
rogr
ams
in p
lace
to a
ssis
t wor
kfor
ce
mem
bers
, the
ir fa
mili
es,
or c
omm
unity
mem
bers
re
gard
ing
serio
us d
isea
ses.
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
43
LA9
Hea
lth a
nd s
afet
y to
pics
cov
ered
in fo
rmal
ag
reem
ents
with
trad
e un
ions
.
Asp
ect:
Trai
ning
and
Ed
ucat
ion
LA10
Aver
age
hour
s of
trai
ning
pe
r yea
r per
em
ploy
ee b
y ge
nder
, and
by
empl
oyee
ca
tego
ry.
Sect
ion
E: P
rinci
ple
3- E
mpl
oyee
's w
ell
bein
g
8"W
hat p
erce
ntag
e of
you
r un
der m
entio
ned
empl
oyee
s w
ere
give
n sa
fety
& s
kill
up-g
rada
tion
trai
ning
in th
e la
st y
ear?
●
Perm
anen
t Em
ploy
ees
● Pe
rman
ent W
omen
Em
ploy
ees
● Ca
sual
/Tem
pora
ry/
Cont
ract
ual E
mpl
oyee
s ●
Empl
oyee
s w
ith
Dis
abili
ties"
LPr
inci
ple
3:
Busi
ness
es s
houl
d pr
omot
e th
e w
ellb
eing
of a
ll em
ploy
ees
B-1,
P-
3N
umbe
r of t
rain
ing
and
skill
up
-gra
datio
n pr
ogra
mm
es
orga
nize
d du
ring
the
repo
rtin
g pe
riod
for s
kille
d an
d un
skill
ed e
mpl
oyee
s
M
LA11
Prog
ram
s fo
r ski
lls
man
agem
ent a
nd li
felo
ng
lear
ning
that
sup
port
the
cont
inue
d em
ploy
abili
ty o
f em
ploy
ees
and
assi
st th
em in
m
anag
ing
care
er e
ndin
gs.
Sect
ion
E: P
rinci
ple
3- E
mpl
oyee
's w
ell
bein
g
9"W
hat p
erce
ntag
e of
you
r un
der m
entio
ned
empl
oyee
s w
ere
give
n sa
fety
& s
kill
up-g
rada
tion
trai
ning
in th
e la
st y
ear?
●
Perm
anen
t Em
ploy
ees
● Pe
rman
ent W
omen
Em
ploy
ees
● Ca
sual
/Tem
pora
ry/
Cont
ract
ual E
mpl
oyee
s ●
Empl
oyee
s w
ith
Dis
abili
ties"
LPr
inci
ple
3:
Busi
ness
es s
houl
d pr
omot
e th
e w
ellb
eing
of a
ll em
ploy
ees
B-1,
P-
3N
umbe
r of t
rain
ing
and
skill
up
-gra
datio
n pr
ogra
mm
es
orga
nize
d du
ring
the
repo
rtin
g pe
riod
for s
kille
d an
d un
skill
ed e
mpl
oyee
s
M
LA12
Perc
enta
ge o
f em
ploy
ees
rece
ivin
g re
gula
r pe
rfor
man
ce a
nd c
aree
r de
velo
pmen
t rev
iew
s, b
y ge
nder
.
Asp
ect:
Div
ersi
ty
and
Equa
l O
ppor
tuni
ty
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
44
LA13
Com
posi
tion
of g
over
nanc
e bo
dies
and
bre
akdo
wn
of
empl
oyee
s pe
r em
ploy
ee
cate
gory
acc
ordi
ng to
ge
nder
, age
gro
up, m
inor
ity
grou
p m
embe
rshi
p, a
nd
othe
r ind
icat
ors
of d
iver
sity
.
Sect
ion
E: P
rinci
ple
3- E
mpl
oyee
's w
ell
bein
g
3Pl
ease
indi
cate
the
Num
ber
of p
erm
anen
t wom
en
empl
oyee
s.
M
Sect
ion
E: P
rinci
ple
3- E
mpl
oyee
's w
ell
bein
g
4Pl
ease
indi
cate
the
Num
ber
of p
erm
anen
t em
ploy
ees
with
dis
abili
ties
Asp
ect:
Equa
l Re
mun
erat
ion
for w
omen
and
m
en
LA14
Ratio
of b
asic
sal
ary
and
rem
uner
atio
n of
wom
en to
m
en b
y em
ploy
ee c
ateg
ory,
by
sig
nific
ant l
ocat
ions
of
oper
atio
n.
Hum
an R
ight
s Ca
tego
ry
DM
ASe
ctio
n D
: BR
Info
rmat
ion
2.P4
Prin
cipl
e 4:
Bus
ines
ses
shou
ld re
spec
t the
inte
rest
s of
, and
be
resp
onsi
ve
tow
ards
all
stak
ehol
ders
, es
peci
ally
thos
e w
ho a
re
disa
dvan
tage
d, v
ulne
rabl
e an
d m
argi
naliz
ed
MA
-2A
ny G
oals
and
Tar
gets
th
at w
ere
set b
y th
e to
p m
anag
emen
t for
impr
ovin
g th
eir p
erfo
rman
ce d
urin
g th
e Re
port
ing
Perio
d
M
Sect
ion
D: B
R In
form
atio
n2.
P5Pr
inci
ple
5: B
usin
esse
s sho
uld
resp
ect a
nd p
rom
ote
hum
an
right
s
Prin
cipl
e 5:
Bu
sine
sses
sho
uld
resp
ect a
nd p
rom
ote
hum
an ri
ghts
.
B-1,
P-
5St
atem
ent o
n th
e po
licy
of th
e bu
sine
ss e
ntity
on
obse
rvan
ce o
f hum
an ri
ghts
in
thei
r ope
ratio
n
M
Sect
ion
D: B
R In
form
atio
n2.
P8Pr
inci
ple
8: B
usin
esse
s sho
uld
supp
ort i
nclu
sive
gro
wth
and
eq
uita
ble
deve
lopm
ent
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
45
Sect
ion
D: B
R In
form
atio
n2.
1D
o yo
u ha
ve a
pol
icy/
polic
ies
for..
..
Sect
ion
D: B
R In
form
atio
n2.
2H
as th
e po
licy
bein
g fo
rmul
ated
in c
onsu
ltatio
n w
ith th
e re
leva
nt
stak
ehol
ders
?
Sect
ion
D: B
R In
form
atio
n2.
3D
oes
the
polic
y co
nfor
m to
an
y na
tiona
l /in
tern
atio
nal
stan
dard
s? If
yes
, spe
cify
? (5
0 w
ords
)
Sect
ion
D: B
R In
form
atio
n2.
4H
as th
e po
licy
bein
g ap
prov
ed b
y th
e Bo
ard?
Is
yes,
has
it b
een
sign
ed b
y M
D/o
wne
r/CE
O/a
ppro
pria
te
Boar
d D
irect
or?
Sect
ion
D: B
R In
form
atio
n2.
5D
oes
the
com
pany
hav
e a
spec
ified
com
mitt
ee o
f the
Bo
ard/
Dire
ctor
/Offi
cial
to
over
see
the
impl
emen
tatio
n of
the
polic
y?
Sect
ion
D: B
R In
form
atio
n2.
6In
dica
te th
e lin
k fo
r the
po
licy
to b
e vi
ewed
onl
ine?
Sect
ion
D: B
R In
form
atio
n2.
7H
as th
e po
licy
been
form
ally
co
mm
unic
ated
to a
ll re
leva
nt
inte
rnal
and
ext
erna
l st
akeh
olde
rs?
Sect
ion
D: B
R In
form
atio
n2.
8D
oes
the
com
pany
hav
e in
-hou
se s
truc
ture
to
impl
emen
t the
pol
icy/
polic
ies.
Sect
ion
D: B
R In
form
atio
n2.
9D
oes
the
Com
pany
hav
e a
grie
vanc
e re
dres
sal
mec
hani
sm re
late
d to
the
polic
y/po
licie
s to
add
ress
st
akeh
olde
rs’ g
rieva
nces
re
late
d to
the
polic
y/po
licie
s?
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
46
Sect
ion
D: B
R In
form
atio
n2.
10H
as th
e co
mpa
ny c
arrie
d ou
t ind
epen
dent
aud
it/ev
alua
tion
of th
e w
orki
ng o
f th
is p
olic
y by
an
inte
rnal
or
exte
rnal
age
ncy?
Asp
ect:
Inve
stm
ent a
nd
Proc
urem
ent
Prac
tices
HR1
Perc
enta
ge a
nd to
tal
num
ber o
f sig
nific
ant
inve
stm
ent a
gree
men
ts
and
cont
ract
s th
at in
clud
e cl
ause
s in
corp
orat
ing
hum
an
right
s co
ncer
ns, o
r tha
t hav
e un
derg
one
hum
an ri
ghts
sc
reen
ing.
HR2
Perc
enta
ge o
f sig
nific
ant
supp
liers
, con
trac
tors
and
ot
her b
usin
ess
part
ners
that
ha
ve u
nder
gone
hum
an
right
s sc
reen
ing,
and
act
ions
ta
ken.
"Prin
cipl
e 2:
Bu
sine
sses
sho
uld
prov
ide
good
s an
d se
rvic
es th
at a
re
safe
and
con
trib
ute
to s
usta
inab
ility
th
roug
hout
thei
r life
cy
cle"
B-1,
P-
2St
atem
ent o
n us
e of
su
stai
nabl
e pr
actic
es u
sed
in
the
valu
e ch
ain
L
HR3
Tota
l hou
rs o
f em
ploy
ee
trai
ning
on
polic
ies
and
proc
edur
es c
once
rnin
g as
pect
s of
hum
an ri
ghts
that
ar
e re
leva
nt to
ope
ratio
ns,
incl
udin
g th
e pe
rcen
tage
of
empl
oyee
s tr
aine
d.
Asp
ect:
Non
-di
scrim
inat
ion
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
47
HR4
Tota
l num
ber o
f inc
iden
ts o
f di
scrim
inat
ion
and
corr
ectiv
e ac
tions
take
n.
Prin
cipl
e 5:
Bu
sine
sses
sho
uld
resp
ect a
nd p
rom
ote
hum
an ri
ghts
.
B-1,
P-
5St
atem
ent o
n co
mpl
aint
s of
hu
man
righ
ts v
iola
tions
file
d du
ring
the
repo
rtin
g pe
riod
L
Asp
ect:
Free
dom
of
asso
ciat
ion
and
colle
ctiv
e Ba
rgai
ning
HR5
Ope
ratio
ns a
nd s
igni
fican
t su
pplie
rs id
entifi
ed in
whi
ch
the
right
to e
xerc
ise
free
dom
of
ass
ocia
tion
and
colle
ctiv
e ba
rgai
ning
may
be
viol
ated
or
at s
igni
fican
t ris
k, a
nd
actio
ns ta
ken
to s
uppo
rt
thes
e rig
hts.
Asp
ect:
Child
La
bor
HR6
Ope
ratio
ns a
nd s
igni
fican
t su
pplie
rs id
entifi
ed a
s ha
ving
si
gnifi
cant
risk
for i
ncid
ents
of
chi
ld la
bor,
and
mea
sure
s ta
ken
to c
ontr
ibut
e to
the
effec
tive
abol
ition
of c
hild
la
bor.
"Prin
cipl
e 2:
Bu
sine
sses
sho
uld
prov
ide
good
s an
d se
rvic
es th
at a
re
safe
and
con
trib
ute
to s
usta
inab
ility
th
roug
hout
thei
r life
cy
cle"
B-1,
P-
2St
atem
ent o
n us
e of
su
stai
nabl
e pr
actic
es u
sed
in
the
valu
e ch
ain
L
Asp
ect:
Forc
ed a
nd
Com
puls
ory
Labo
r
HR7
Ope
ratio
ns a
nd s
igni
fican
t su
pplie
rs id
entifi
ed a
s ha
ving
si
gnifi
cant
risk
for i
ncid
ents
of
forc
ed o
r com
puls
ory
labo
r, an
d m
easu
res
to
cont
ribut
e to
the
elim
inat
ion
of a
ll fo
rms
of fo
rced
or
com
puls
ory
labo
r.
Sect
ion
E: P
rinci
ple
3- E
mpl
oyee
's w
ell
bein
g
7Pl
ease
indi
cate
the
Num
ber
of c
ompl
aint
s re
latin
g to
ch
ild la
bour
, for
ced
labo
ur,
invo
lunt
ary
labo
ur, s
exua
l ha
rass
men
t in
the
last
fin
anci
al y
ear a
nd p
endi
ng,
as o
n th
e en
d of
the
finan
cial
ye
ar.
L"P
rinci
ple
2:
Busi
ness
es s
houl
d pr
ovid
e go
ods
and
serv
ices
that
are
sa
fe a
nd c
ontr
ibut
e to
sus
tain
abili
ty
thro
ugho
ut th
eir l
ife
cycl
e"
B-1,
P-
2St
atem
ent o
n us
e of
su
stai
nabl
e pr
actic
es u
sed
in
the
valu
e ch
ain
L
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
48
Asp
ect:
Secu
rity
Prac
tices
HR8
Perc
enta
ge o
f sec
urity
pe
rson
nel t
rain
ed in
the
orga
niza
tion'
s po
licie
s or
pr
oced
ures
con
cern
ing
aspe
cts
of h
uman
righ
ts th
at
are
rele
vant
to o
pera
tions
.
Asp
ect:
Indi
geno
us
Righ
ts
HR9
Tota
l num
ber o
f inc
iden
ts o
f vi
olat
ions
invo
lvin
g rig
hts
of in
dige
nous
peo
ple
and
actio
ns ta
ken.
Prin
cipl
e 5:
Bu
sine
sses
sho
uld
resp
ect a
nd p
rom
ote
hum
an ri
ghts
.
B-1,
P-
5St
atem
ent o
n co
mpl
aint
s of
hu
man
righ
ts v
iola
tions
file
d du
ring
the
repo
rtin
g pe
riod
L
Asp
ect:
Ass
essm
ent
HR1
0Pe
rcen
tage
and
tota
l num
ber
of o
pera
tions
that
hav
e be
en s
ubje
ct to
hum
an
right
s re
view
s an
d/or
impa
ct
asse
ssm
ents
.
Asp
ect:
Rem
edia
tion
HR1
1"N
umbe
r of g
rieva
nces
re
late
d to
hum
an ri
ghts
file
d,
addr
esse
d an
d re
solv
ed
thro
ugh
form
al
grie
vanc
e m
echa
nism
s."
Sect
ion
E: P
rinci
ple
3- E
mpl
oyee
's w
ell
bein
g
7Pl
ease
indi
cate
the
Num
ber
of c
ompl
aint
s re
latin
g to
ch
ild la
bour
, for
ced
labo
ur,
invo
lunt
ary
labo
ur, s
exua
l ha
rass
men
t in
the
last
fin
anci
al y
ear a
nd p
endi
ng,
as o
n th
e en
d of
the
finan
cial
ye
ar.
LPr
inci
ple
3:
Busi
ness
es s
houl
d pr
omot
e th
e w
ellb
eing
of a
ll em
ploy
ees
B-1,
P-
3N
umbe
r of g
rieva
nces
su
bmitt
ed b
y th
e em
ploy
ees
L
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
49
Sect
ion
E: P
rinci
ple
3- E
mpl
oyee
's w
ell
bein
g
8"S
.No.
Ca
tego
ry
No
of c
ompl
aint
s fil
ed d
urin
g th
e fin
anci
al y
ear
No
of c
ompl
aint
s pe
ndin
g as
on
end
of t
he fi
nanc
ial y
ear
1.Ch
ild la
bour
/for
ced
labo
ur/
invo
lunt
ary
labo
ur
2.Se
xual
har
assm
ent
3.D
iscr
imin
ator
y em
ploy
men
t"
Prin
cipl
e 5:
Bu
sine
sses
sho
uld
resp
ect a
nd p
rom
ote
hum
an ri
ghts
.
B-1,
P-
5St
atem
ent o
n co
mpl
aint
s of
hu
man
righ
ts v
iola
tions
file
d du
ring
the
repo
rtin
g pe
riod
M
Soci
ety
Cate
gory
DM
ASe
ctio
n D
: BR
Info
rmat
ion
2.P1
Prin
cipl
e 1:
Bus
ines
ses
shou
ld c
ondu
ct a
nd
gove
rn th
emse
lves
with
Et
hics
, Tra
nspa
renc
y an
d A
ccou
ntab
ility
MA
-2A
ny G
oals
and
Tar
gets
th
at w
ere
set b
y th
e to
p m
anag
emen
t for
impr
ovin
g th
eir p
erfo
rman
ce d
urin
g th
e Re
port
ing
Perio
d
M
Sect
ion
D: B
R In
form
atio
n2.
P7Pr
inci
ple
7: B
usin
esse
s, w
hen
enga
ged
in in
fluen
cing
pu
blic
and
regu
lato
ry p
olic
y,
shou
ld d
o so
in a
resp
onsi
ble
man
ner
"Prin
cipl
e 8:
Bu
sine
sses
sho
uld
supp
ort i
nclu
sive
gr
owth
and
eq
uita
ble
deve
lopm
ent."
B-1,
P-
8D
etai
ls o
f com
mun
ity
inve
stm
ent a
nd
deve
lopm
ent w
ork
unde
rtak
en in
dica
ting
the
finan
cial
reso
urce
s de
ploy
ed
and
the
impa
ct o
f thi
s w
ork
with
a lo
nger
term
pe
rspe
ctiv
e
L
Sect
ion
D: B
R In
form
atio
n2.
P8Pr
inci
ple
8: B
usin
esse
s sho
uld
supp
ort i
nclu
sive
gro
wth
and
eq
uita
ble
deve
lopm
ent
"Prin
cipl
e 8:
Bu
sine
sses
sho
uld
supp
ort i
nclu
sive
gr
owth
and
eq
uita
ble
deve
lopm
ent."
B-1,
P-
8D
etai
ls o
f inn
ovat
ive
prac
tices
, pro
duct
s an
d se
rvic
es th
at p
artic
ular
ly
enha
nce
acce
ss a
nd
allo
catio
n of
reso
urce
s to
the
poor
and
the
mar
gina
lized
gr
oups
of t
he s
ocie
ty
L
Sect
ion
D: B
R In
form
atio
n2.
1D
o yo
u ha
ve a
pol
icy/
polic
ies
for..
..
Sect
ion
D: B
R In
form
atio
n2.
2H
as th
e po
licy
bein
g fo
rmul
ated
in c
onsu
ltatio
n w
ith th
e re
leva
nt
stak
ehol
ders
?
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
50
Sect
ion
D: B
R In
form
atio
n2.
3D
oes
the
polic
y co
nfor
m to
an
y na
tiona
l /in
tern
atio
nal
stan
dard
s? If
yes
, spe
cify
? (5
0 w
ords
)
Sect
ion
D: B
R In
form
atio
n2.
4H
as th
e po
licy
bein
g ap
prov
ed b
y th
e Bo
ard?
Is
yes,
has
it b
een
sign
ed b
y M
D/o
wne
r/CE
O/a
ppro
pria
te
Boar
d D
irect
or?
Sect
ion
D: B
R In
form
atio
n2.
5D
oes
the
com
pany
hav
e a
spec
ified
com
mitt
ee o
f the
Bo
ard/
Dire
ctor
/Offi
cial
to
over
see
the
impl
emen
tatio
n of
the
polic
y?
Sect
ion
D: B
R In
form
atio
n2.
6In
dica
te th
e lin
k fo
r the
po
licy
to b
e vi
ewed
onl
ine?
Sect
ion
D: B
R In
form
atio
n2.
7H
as th
e po
licy
been
form
ally
co
mm
unic
ated
to a
ll re
leva
nt
inte
rnal
and
ext
erna
l st
akeh
olde
rs?
Sect
ion
D: B
R In
form
atio
n2.
8D
oes
the
com
pany
hav
e in
-hou
se s
truc
ture
to
impl
emen
t the
pol
icy/
polic
ies.
Sect
ion
D: B
R In
form
atio
n2.
9D
oes
the
Com
pany
hav
e a
grie
vanc
e re
dres
sal
mec
hani
sm re
late
d to
the
polic
y/po
licie
s to
add
ress
st
akeh
olde
rs’ g
rieva
nces
re
late
d to
the
polic
y/po
licie
s?
Sect
ion
D: B
R In
form
atio
n2.
10H
as th
e co
mpa
ny c
arrie
d ou
t ind
epen
dent
aud
it/ev
alua
tion
of th
e w
orki
ng o
f th
is p
olic
y by
an
inte
rnal
or
exte
rnal
age
ncy?
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
51
Sect
ion
E: P
rinci
ple
8-
Incl
usiv
e gr
owth
1D
oes
the
com
pany
hav
e sp
ecifi
ed p
rogr
amm
es/
initi
ativ
es/p
roje
cts
in p
ursu
it of
the
polic
y re
late
d to
Pr
inci
ple
8? If
yes
det
ails
th
ereo
f.
Sect
ion
E: P
rinci
ple
8-
Incl
usiv
e gr
owth
2A
re th
e pr
ogra
mm
es/
proj
ects
und
erta
ken
thro
ugh
in-h
ouse
team
/ow
n fo
unda
tion/
exte
rnal
NG
O/
gove
rnm
ent s
truc
ture
s/an
y ot
her o
rgan
izat
ion?
Sect
ion
E: P
rinci
ple
8-
Incl
usiv
e gr
owth
3H
ave
you
done
any
impa
ct
asse
ssm
ent o
f you
r ini
tiativ
e?
Sect
ion
E:
Prin
cipl
e 1-
Ethi
cs,
Tran
spar
ency
and
A
ccou
ntab
ility
1" D
oes
the
polic
y re
latin
g to
eth
ics,
brib
ery
and
corr
uptio
n co
ver o
nly
the
com
pany
? Ye
s/ N
o. D
oes
it ex
tend
to th
e G
roup
/Jo
int V
entu
res/
Sup
plie
rs/
Cont
ract
ors/
NG
Os
/Oth
ers?
"
Asp
ect:
Loca
l co
mm
uniti
es
SO1
Perc
enta
ge o
f ope
ratio
ns
with
impl
emen
ted
loca
l co
mm
unity
eng
agem
ent,
impa
ct a
sses
smen
ts, a
nd
deve
lopm
ent p
rogr
ams.
Sect
ion
E: P
rinci
ple
8-
Incl
usiv
e gr
owth
4 W
hat i
s yo
ur c
ompa
ny’s
dire
ct c
ontr
ibut
ion
to
com
mun
ity d
evel
opm
ent
proj
ects
- Am
ount
in IN
R an
d th
e de
tails
of t
he p
roje
cts
unde
rtak
en.
L"P
rinci
ple
8:
Busi
ness
es s
houl
d su
ppor
t inc
lusi
ve
grow
th a
nd
equi
tabl
e de
velo
pmen
t."
B-1,
P-
8D
etai
ls o
f com
mun
ity
inve
stm
ent a
nd
deve
lopm
ent w
ork
unde
rtak
en in
dica
ting
the
finan
cial
reso
urce
s de
ploy
ed
and
the
impa
ct o
f thi
s w
ork
with
a lo
nger
term
pe
rspe
ctiv
e
L
Sect
ion
E: P
rinci
ple
8-
Incl
usiv
e gr
owth
5H
ave
you
take
n st
eps
to
ensu
re th
at th
is c
omm
unity
de
velo
pmen
t ini
tiativ
e is
su
cces
sful
ly a
dopt
ed b
y th
e co
mm
unity
? Pl
ease
exp
lain
in
50
wor
ds, o
r so.
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
52
SO9
Ope
ratio
ns w
ith s
igni
fican
t po
tent
ial o
r act
ual
nega
tive
impa
cts
on lo
cal
com
mun
ities
.
SO10
Prev
entio
n an
d m
itiga
tion
mea
sure
s im
plem
ente
d in
op
erat
ions
with
sig
nific
ant
pote
ntia
l or a
ctua
l ne
gativ
e im
pact
s on
loca
l co
mm
uniti
es.
Sect
ion
E: P
rinci
ple
8-
Incl
usiv
e gr
owth
4 W
hat i
s yo
ur c
ompa
ny’s
dire
ct c
ontr
ibut
ion
to
com
mun
ity d
evel
opm
ent
proj
ects
- Am
ount
in IN
R an
d th
e de
tails
of t
he p
roje
cts
unde
rtak
en.
M"P
rinci
ple
8:
Busi
ness
es s
houl
d su
ppor
t inc
lusi
ve
grow
th a
nd
equi
tabl
e de
velo
pmen
t."
B-1,
P-
8D
etai
ls o
f com
mun
ity
inve
stm
ent a
nd
deve
lopm
ent w
ork
unde
rtak
en in
dica
ting
the
finan
cial
reso
urce
s de
ploy
ed
and
the
impa
ct o
f thi
s w
ork
with
a lo
nger
term
pe
rspe
ctiv
e
L
Sect
ion
E: P
rinci
ple
8-
Incl
usiv
e gr
owth
5H
ave
you
take
n st
eps
to
ensu
re th
at th
is c
omm
unity
de
velo
pmen
t ini
tiativ
e is
su
cces
sful
ly a
dopt
ed b
y th
e co
mm
unity
? Pl
ease
exp
lain
in
50
wor
ds, o
r so.
Asp
ect:
Corr
uptio
n
SO2
Perc
enta
ge a
nd to
tal n
umbe
r of
bus
ines
s un
its a
naly
zed
for
risks
rela
ted
to c
orru
ptio
n.
SO3
Perc
enta
ge o
f em
ploy
ees
trai
ned
in o
rgan
izat
ion'
s an
ti-co
rrup
tion
polic
ies
and
proc
edur
es.
SO4
Act
ions
take
n in
resp
onse
to
inci
dent
s of
cor
rupt
ion.
Sect
ion
E:
Prin
cipl
e 1-
Ethi
cs,
Tran
spar
ency
and
A
ccou
ntab
ility
2H
ow m
any
stak
ehol
der
com
plai
nts
have
bee
n re
ceiv
ed in
the
past
fina
ncia
l ye
ar a
nd w
hat p
erce
ntag
e w
as s
atis
fact
orily
reso
lved
by
the
man
agem
ent?
If s
o,
prov
ide
deta
ils th
ereo
f, in
ab
out 5
0 w
ords
or s
o.
L
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
53
Asp
ect:
Publ
ic
Polic
y
SO5
Publ
ic p
olic
y po
sitio
ns a
nd
part
icip
atio
n in
pub
lic p
olic
y de
velo
pmen
t and
lobb
ying
.
"Prin
cipl
e 7:
Bu
sine
sses
, whe
n en
gage
d in
in
fluen
cing
pub
lic
and
regu
lato
ry p
olic
y,
shou
ld d
o so
in a
re
spon
sibl
e m
anne
r."
B-1,
P-
7St
atem
ent o
n si
gnifi
cant
po
licy
advo
cacy
effo
rts
unde
rtak
en w
ith d
etai
ls o
f th
e pl
atfo
rms
used
M
SO6
Tota
l val
ue o
f fina
ncia
l and
in
-kin
d co
ntrib
utio
ns to
po
litic
al p
artie
s, p
oliti
cian
s,
and
rela
ted
inst
itutio
ns b
y co
untr
y.
Asp
ect:
Ant
i-co
mpe
titiv
e be
havi
or
SO7
Tota
l num
ber o
f leg
al
actio
ns fo
r ant
i-com
petit
ive
beha
vior
, ant
i-tru
st, a
nd
mon
opol
y pr
actic
es a
nd
thei
r out
com
es.
Sect
ion
E: P
rinci
ple
9-
Cust
omer
Val
ue3
Is th
ere
any
case
file
d by
an
y st
akeh
olde
r aga
inst
the
com
pany
rega
rdin
g un
fair
trad
e pr
actic
es, i
rres
pons
ible
ad
vert
isin
g an
d/or
ant
i-co
mpe
titiv
e be
havi
our
durin
g th
e la
st fi
ve y
ears
an
d pe
ndin
g as
on
end
of
finan
cial
yea
r. If
so, p
rovi
de
deta
ils th
ereo
f, in
abo
ut 5
0 w
ords
or s
o.
M
Asp
ect:
Com
plia
nce
SO8
Mon
etar
y va
lue
of s
igni
fican
t fin
es a
nd to
tal n
umbe
r of
non-
mon
etar
y sa
nctio
ns fo
r no
n-co
mpl
ianc
e w
ith la
ws
and
regu
latio
ns.
Prod
uct
Resp
onsi
bilit
y Ca
tego
ry
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
54
DM
ASe
ctio
n D
: BR
Info
rmat
ion
2.P2
Prin
cipl
e 2:
Bus
ines
ses
shou
ld p
rovi
de g
oods
and
se
rvic
es th
at a
re s
afe
and
cont
ribut
e to
sus
tain
abili
ty
thro
ugho
ut th
eir l
ife c
ycle
MA
-2A
ny G
oals
and
Tar
gets
th
at w
ere
set b
y th
e to
p m
anag
emen
t for
impr
ovin
g th
eir p
erfo
rman
ce d
urin
g th
e Re
port
ing
Perio
d
M
Sect
ion
D: B
R In
form
atio
n2.
P9Pr
inci
ple
9: B
usin
esse
s sh
ould
eng
age
with
and
pr
ovid
e va
lue
to th
eir
cust
omer
s an
d co
nsum
ers
in
a re
spon
sibl
e m
anne
r
Sect
ion
D: B
R In
form
atio
n2.
1D
o yo
u ha
ve a
pol
icy/
polic
ies
for..
..
Sect
ion
D: B
R In
form
atio
n2.
2H
as th
e po
licy
bein
g fo
rmul
ated
in c
onsu
ltatio
n w
ith th
e re
leva
nt
stak
ehol
ders
?
Sect
ion
D: B
R In
form
atio
n2.
3D
oes
the
polic
y co
nfor
m to
an
y na
tiona
l /in
tern
atio
nal
stan
dard
s? If
yes
, spe
cify
? (5
0 w
ords
)
Sect
ion
D: B
R In
form
atio
n2.
4H
as th
e po
licy
bein
g ap
prov
ed b
y th
e Bo
ard?
Is
yes,
has
it b
een
sign
ed b
y M
D/o
wne
r/CE
O/a
ppro
pria
te
Boar
d D
irect
or?
Sect
ion
D: B
R In
form
atio
n2.
5D
oes
the
com
pany
hav
e a
spec
ified
com
mitt
ee o
f the
Bo
ard/
Dire
ctor
/Offi
cial
to
over
see
the
impl
emen
tatio
n of
the
polic
y?
Sect
ion
D: B
R In
form
atio
n2.
6In
dica
te th
e lin
k fo
r the
po
licy
to b
e vi
ewed
onl
ine?
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
55
Sect
ion
D: B
R In
form
atio
n2.
7H
as th
e po
licy
been
form
ally
co
mm
unic
ated
to a
ll re
leva
nt
inte
rnal
and
ext
erna
l st
akeh
olde
rs?
Sect
ion
D: B
R In
form
atio
n2.
8D
oes
the
com
pany
hav
e in
-hou
se s
truc
ture
to
impl
emen
t the
pol
icy/
polic
ies.
Sect
ion
D: B
R In
form
atio
n2.
9D
oes
the
Com
pany
hav
e a
grie
vanc
e re
dres
sal
mec
hani
sm re
late
d to
the
polic
y/po
licie
s to
add
ress
st
akeh
olde
rs’ g
rieva
nces
re
late
d to
the
polic
y/po
licie
s?
Sect
ion
D: B
R In
form
atio
n2.
10H
as th
e co
mpa
ny c
arrie
d ou
t ind
epen
dent
aud
it/ev
alua
tion
of th
e w
orki
ng o
f th
is p
olic
y by
an
inte
rnal
or
exte
rnal
age
ncy?
Asp
ect:
Cust
omer
he
alth
and
sa
fety
PR1
Life
cyc
le s
tage
s in
whi
ch
heal
th a
nd s
afet
y im
pact
s of
pro
duct
s an
d se
rvic
es a
re
asse
ssed
for i
mpr
ovem
ent,
and
perc
enta
ge o
f sig
nific
ant
prod
ucts
and
ser
vice
s ca
tego
ries
subj
ect t
o su
ch
proc
edur
es.
PR2
Tota
l num
ber o
f inc
iden
ts
of n
on-c
ompl
ianc
e w
ith
regu
latio
ns a
nd v
olun
tary
co
des
conc
erni
ng h
ealth
and
sa
fety
impa
cts
of p
rodu
cts
and
serv
ices
dur
ing
thei
r life
cy
cle,
by
type
of o
utco
mes
.
Sect
ion
E: P
rinci
ple
2- P
rodu
cts
Life
Cyc
le
Sust
aina
bilit
y
1Li
st u
p to
3 o
f you
r pro
duct
s or
ser
vice
s w
hose
des
ign
has
inco
rpor
ated
soc
ial o
r en
viro
nmen
tal c
once
rns,
ris
ks a
nd/o
r opp
ortu
nitie
s.
L"P
rinci
ple
9:
Busi
ness
es s
houl
d en
gage
with
and
pr
ovid
e va
lue
to th
eir
cust
omer
s an
d co
nsum
ers
in a
re
spon
sibl
e m
anne
r."
B-1,
P-
9D
etai
ls o
f the
cus
tom
er
com
plai
nts
on s
afet
y,
labe
ling
and
safe
dis
posa
l of
the
prod
ucts
rece
ived
dur
ing
the
repo
rtin
g pe
riod
L
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
56
Asp
ect:
Prod
uct
and
serv
ice
labe
ling
PR3
Type
of p
rodu
ct a
nd s
ervi
ce
info
rmat
ion
requ
ired
by
proc
edur
es, a
nd p
erce
ntag
e of
sig
nific
ant p
rodu
cts
and
serv
ices
sub
ject
to s
uch
info
rmat
ion
requ
irem
ents
.
Sect
ion
E: P
rinci
ple
9-
Cust
omer
Val
ue2
Doe
s th
e co
mpa
ny d
ispl
ay
prod
uct i
nfor
mat
ion
on
the
prod
uct l
abel
, ove
r and
ab
ove
wha
t is
man
date
d as
per
loca
l law
s? Y
es/
No/
N.A
. /Re
mar
ks(a
dditi
onal
in
form
atio
n)
M"P
rinci
ple
9:
Busi
ness
es s
houl
d en
gage
with
and
pr
ovid
e va
lue
to th
eir
cust
omer
s an
d co
nsum
ers
in a
re
spon
sibl
e m
anne
r."
B-1,
P-
9St
atem
ent o
n w
heth
er th
e la
belin
g of
thei
r pro
duct
s ha
s ad
equa
te in
form
atio
n re
gard
ing
prod
uct-
rela
ted
cust
omer
hea
lth a
nd s
afet
y,
met
hod
of u
se a
nd d
ispo
sal,
prod
uct a
nd p
roce
ss
stan
dard
s ob
serv
ed,
L
PR4
Tota
l num
ber o
f inc
iden
ts
of n
on-c
ompl
ianc
e w
ith
regu
latio
ns a
nd v
olun
tary
co
des
conc
erni
ng p
rodu
ct
and
serv
ice
info
rmat
ion
and
labe
ling,
by
type
of
outc
omes
.
Sect
ion
E: P
rinci
ple
9-
Cust
omer
Val
ue1
Wha
t per
cent
age
of
cust
omer
com
plai
nts/
cons
umer
cas
es a
re p
endi
ng
as o
n th
e en
d of
fina
ncia
l ye
ar.
L"P
rinci
ple
9:
Busi
ness
es s
houl
d en
gage
with
and
pr
ovid
e va
lue
to th
eir
cust
omer
s an
d co
nsum
ers
in a
re
spon
sibl
e m
anne
r."
B-1,
P-
9St
atem
ent o
n w
heth
er th
e la
belin
g of
thei
r pro
duct
s ha
s ad
equa
te in
form
atio
n re
gard
ing
prod
uct-
rela
ted
cust
omer
hea
lth a
nd s
afet
y,
met
hod
of u
se a
nd d
ispo
sal,
prod
uct a
nd p
roce
ss
stan
dard
s ob
serv
ed,
L
Sect
ion
E: P
rinci
ple
9-
Cust
omer
Val
ue3
Is th
ere
any
case
file
d by
an
y st
akeh
olde
r aga
inst
the
com
pany
rega
rdin
g un
fair
trad
e pr
actic
es, i
rres
pons
ible
ad
vert
isin
g an
d/or
ant
i-co
mpe
titiv
e be
havi
our
durin
g th
e la
st fi
ve y
ears
an
d pe
ndin
g as
on
end
of
finan
cial
yea
r. If
so, p
rovi
de
deta
ils th
ereo
f, in
abo
ut 5
0 w
ords
or s
o.
Sect
ion
E: P
rinci
ple
2- P
rodu
cts
Life
Cyc
le
Sust
aina
bilit
y
1Li
st u
p to
3 o
f you
r pro
duct
s or
ser
vice
s w
hose
des
ign
has
inco
rpor
ated
soc
ial o
r en
viro
nmen
tal c
once
rns,
ris
ks a
nd/o
r opp
ortu
nitie
s.
G3.
1bR
R (s
ebI)
nVG
IteM
tItl
ese
ctI
on
#tI
tle
MAt
ch /
lIn
k to
G
3.1
sec
tIo
n#
tItl
eM
Atch
/ lI
nk
to
G3.
1
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
57
PR5
Prac
tices
rela
ted
to c
usto
mer
sa
tisfa
ctio
n, in
clud
ing
resu
lts o
f sur
veys
mea
surin
g cu
stom
er s
atis
fact
ion.
Sect
ion
E: P
rinci
ple
9-
Cust
omer
Val
ue4
Did
you
r com
pany
car
ry
out a
ny c
onsu
mer
sur
vey/
co
nsum
er s
atis
fact
ion
tren
ds?
M"P
rinci
ple
9:
Busi
ness
es s
houl
d en
gage
with
and
pr
ovid
e va
lue
to th
eir
cust
omer
s an
d co
nsum
ers
in a
re
spon
sibl
e m
anne
r."
B-1,
P-
9D
etai
ls o
f the
cus
tom
er
com
plai
nts
on s
afet
y,
labe
ling
and
safe
dis
posa
l of
the
prod
ucts
rece
ived
dur
ing
the
repo
rtin
g pe
riod
L
Asp
ect:
Mar
ketin
g Co
mm
unic
atio
ns
PR6
Prog
ram
s fo
r adh
eren
ce
to la
ws,
sta
ndar
ds, a
nd
volu
ntar
y co
des
rela
ted
to
mar
ketin
g co
mm
unic
atio
ns,
incl
udin
g ad
vert
isin
g,
prom
otio
n, a
nd s
pons
orsh
ip.
PR7
Tota
l num
ber o
f inc
iden
ts
of n
on-c
ompl
ianc
e w
ith
regu
latio
ns a
nd v
olun
tary
co
des
conc
erni
ng m
arke
ting
com
mun
icat
ions
, inc
ludi
ng
adve
rtis
ing,
pro
mot
ion,
an
d sp
onso
rshi
p by
type
of
outc
omes
.
Asp
ect:
Cust
omer
Pr
ivac
y
PR8
Tota
l num
ber o
f su
bsta
ntia
ted
com
plai
nts
rega
rdin
g br
each
es o
f cu
stom
er p
rivac
y an
d lo
sses
of
cus
tom
er d
ata.
Asp
ect:
Com
plia
nce
PR9
Mon
etar
y va
lue
of s
igni
fican
t fin
es fo
r non
-com
plia
nce
with
law
s an
d re
gula
tions
co
ncer
ning
the
prov
isio
n an
d us
e of
pro
duct
s an
d se
rvic
es.
Gu
IdA
nce
on
AlI
Gn
Men
t o
f th
e G
RI G
uId
elIn
es, n
VG
s A
nd
bRR
58
sebI
dIs
clo
suRe
s th
At d
o n
ot
hAV
e A
G3.
1 eQ
uIV
Ale
nt
A.1
Corp
orat
e Id
entit
y N
umbe
r (CI
N) o
f the
Com
pany
A.4
Web
site
B.4
Tota
l Spe
ndin
g on
Cor
pora
te S
ocia
l Res
pons
ibili
ty (C
SR) a
s pe
rcen
tage
of p
rofit
af
ter t
ax (%
)
B.5
List
of a
ctiv
ities
in w
hich
exp
endi
ture
in 4
abo
ve h
as b
een
incu
rred
:
E5.1
Doe
s th
e po
licy
of th
e co
mpa
ny o
n hu
man
righ
ts c
over
onl
y th
e co
mpa
ny o
r ex
tend
to th
e G
roup
/Joi
nt V
entu
res/
Supp
liers
/Con
trac
tors
/NG
Os/
Oth
ers?
E6.1
Doe
s th
e po
licy
rela
ted
to P
rinci
ple
6 co
ver o
nly
the
com
pany
or e
xten
ds to
the
Gro
up/J
oint
Ven
ture
s/Su
pplie
rs/C
ontr
acto
rs/N
GO
s/ot
hers
.
E6.6
Are
the
Emis
sion
s/W
aste
gen
erat
ed b
y th
e co
mpa
ny w
ithin
the
perm
issi
ble
limits
giv
en b
y CP
CB/S
PCB
for t
he fi
nanc
ial y
ear b
eing
repo
rted
?
E6.7
Num
ber o
f sho
w c
ause
/ leg
al n
otic
es re
ceiv
ed fr
om C
PCB/
SPCB
whi
ch a
re
pend
ing
(i.e.
not
reso
lved
to s
atis
fact
ion)
as
on e
nd o
f Fin
anci
al Y
ear.
E7.2
Hav
e yo
u ad
voca
ted/
lobb
ied
thro
ugh
abov
e as
soci
atio
ns fo
r the
adv
ance
men
t or
impr
ovem
ent o
f pub
lic g
ood?
Yes
/No;
if y
es s
peci
fy th
e br
oad
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