Linking the SDGs and GRI · PDF fileLinking the SDGs and GRI. Page 2 SDG Business Theme...
Transcript of Linking the SDGs and GRI · PDF fileLinking the SDGs and GRI. Page 2 SDG Business Theme...
The following table links the Sustainable Development Goals (SDGs) to the relevant indicators and disclosures in the GRI Standards and Sector Disclosures. These linkages are based on a more detailed analysis available on the SDG Compass website: www.sdgcompass.org.
Please note that this document was updated in January 2017 to align with the new structure of the GRI Standards, released in October 2016. In the table, all G4 indicators have been updated to reflect the relevant GRI Standards and disclosures that correspond to each area of the SDGs. However, indicators from the GRI Sector Disclosures have been left unchanged, as the Sector Disclosures have not been updated as part of the transition from G4 Guidelines to the GRI Standards.
Consulting the relevant GRI Sector Disclosures in order to help identify material topics is recommended, but not required, for organizations that wish to prepare a sustainability report in accordance with the GRI Standards. Please refer to GRI 101: Foundation for more information on how to use and reference the GRI Standards.
The full set of GRI Standards and Sector Disclosures are available for download at: www.globalreporting.org/standards.
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Indicators from the GRI G4 Sector Disclosures are highlighted in bold blue.
AO: Airport Operators; CRE: Construction and Real Estate; EU: Electric Utilities; EO: Event Organizers; FS: Financial Services; FP: Food Processing; M: Media; MM: Mining and Metals; and OG: Oil and Gas.
Please note that the GRI Standards referenced in the following table are the 2016 versions.
Linking the SDGs and GRI
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
1. End poverty in all its forms everywhere
Access to financial services G4 Sector Disclosures: Financial Services
FS6 Percentage of the portfolio for business lines by specific region, size (e.g. micro/sme/large) and by sector
FS7 Monetary value of products and services designed to deliver a specific social benefit for each business line broken down by purpose
FS13 Access points in low-populated or economically disadvantaged areas by type
FS14 Initiatives to improve access to financial services for disadvantaged people
former FS16 Initiatives to enhance financial literacy by type of beneficiary
Access to land GRI 413: Local Communities 413-2 Operations with significant actual and potential negative impacts on local communities
G4 Sector Disclosures: Mining and Metals, Oil and Gas
MM5 Total number of operations taking place in or adjacent to indigenous peoples’ territories, and number and percentage of operations or sites where there are formal agreements with indigenous peoples’ communities
MM6 Number and description of significant disputes relating to land use, customary rights of local communities and indigenous peoples
MM7 The extent to which grievance mechanisms were used to resolve disputes relating to land use, customary rights of local communities and indigenous peoples, and the outcomes
MM8 Number (and percentage) of company operating sites where artisanal and small-scale mining (asm) takes place on, or adjacent to, the site; the associated risks and the actions taken to manage and mitigate these risks
OG9 Operations where indigenous communities are present or affected by activities and where specific engagement strategies are in place
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
1. OG10 Number and description of significant disputes with local communities and indigenous peoples
OG11 Number of sites that have been decommissioned and sites that are in the process of being decommissioned
OG14 Volume of biofuels produced and purchased meeting sustainability criteria
Availability of products and services for those on low incomes
GRI 203: Indirect Economic Impacts
203-2 Significant indirect economic impacts
Disaster/emergency planning and response
G4 Sector Disclosures: Electric Utilities
former EU21 Contingency planning measures, disaster/emergency management plan and training programs, and recovery/restoration plans
Earnings, wages and benefits GRI 202: Market Presence 202-1 Ratios of standard entry level wage by gender compared to local minimum wage
Economic development in areas of high poverty
GRI 203: Indirect Economic Impacts
203-2 Significant indirect economic impacts
Economic inclusion GRI 103: Management Approach
103-2 The management approach and its components
Electricity access G4 Sector Disclosures: Electric Utilities
EU26 Percentage of population unserved in licensed distribution or service areas
EU27 Number of residential disconnections for non-payment, broken down by duration of disconnection and by regulatory regime
EU28 Power outage frequency
EU29 Average power outage duration
EU30 Average plant availability factor by energy source and by regulatory regime
former EU23 Programs, including those in partnership with government, to improve or maintain access to electricity and customer support services
former EU24 Practices to address language, cultural, low literacy and disability related barriers to access and safely use electricity and customer support services
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
1. Physical and economic displacement
G4 Sector Disclosures: Airport Operators, Construction and Real Estate, Electric Utilities, Mining and Metals, Oil and Gas
AO8 Number of persons physically or economically displaced, either voluntarily or involuntarily, by the airport operator or on its behalf by a governmental or other entity, and compensation provided
CRE7 Number of persons voluntarily and involuntarily displaced and/or resettled by development, broken down by project
EU22 Number of people physically or economically displaced and compensation, broken down by type of project
former EU19 Stakeholder participation in decision making processes related to energy planning and infrastructure development
former EU20 Approach to managing the impacts of displacement
MM9 Sites where resettlements took place, the number of households resettled in each, and how their livelihoods were affected in the process
OG12 Operations where involuntary resettlement took place, the number of households resettled in each and how their livelihoods were affected in the process
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
2. End hunger, achieve food security and improved nutrition and promote sustainable agriculture
Access to land GRI 413: Local Communities 413-2 Operations with significant actual and potential negative impacts on local communities
G4 Sector Disclosures: Mining and Metals, Oil and Gas
MM5 Total number of operations taking place in or adjacent to indigenous peoples’ territories, and number and percentage of operations or sites where there are formal agreements with indigenous peoples’ communities
MM6 Number and description of significant disputes relating to land use, customary rights of local communities and indigenous peoples
MM7 The extent to which grievance mechanisms were used to resolve disputes relating to land use, customary rights of local communities and indigenous peoples, and the outcomes
MM8 Number (and percentage) of company operating sites where artisanal and small-scale mining (asm) takes place on, or adjacent to, the site; the associated risks and the actions taken to manage and mitigate these risks
OG9 Operations where indigenous communities are present or affected by activities and where specific engagement strategies are in place
OG10 Number and description of significant disputes with local communities and indigenous peoples
OG11 Number of sites that have been decommissioned and sites that are in the process of being decommissioned
OG14 Volume of biofuels produced and purchased meeting sustainability criteria
Changing the productivity of organizations, sectors, or the whole economy
GRI 203: Indirect Economic Impacts
203-2 Significant indirect economic impacts
Food labeling G4 Sector Disclosures: Food Processing
former FP8 Policies and practices on communication to consumers about ingredients and nutritional information beyond legal requirements
Food safety G4 Sector Disclosures: Food Processing
FP5 Percentage of production volume manufactured in sites certified by an independent third party according to internationally recognized food safety management system standards
FP12 Policies and practices on antibiotic, anti-inflammatory, hormone, and/or growth promotion treatments, by species and breed type
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
2. Genetic diversity of farmed and domesticated animals
G4 Sector Disclosures: Food Processing
FP9 Percentage and total of animals raised and/or processed, by species and breed type
Healthy and affordable food G4 Sector Disclosures: Food Processing
FP6 Percentage of total sales volume of consumer products, by product category, that are lowered in saturated fat, trans fats, sodium and added sugars
FP7 Percentage of total sales volume of consumer products, by product category, that contain increased nutritious ingredients like fiber, vitamins, minerals, phytochemicals or functional food additives
former FP4 Nature, scope and effectiveness of any programs and practices (in-kind contributions, volunteer initiatives, knowledge transfer, partnerships and product development) that promote access to healthy lifestyles; the prevention of chronic disease; access to healthy, nutritious and affordable food; and improved welfare for communities in need
Indigenous rights GRI 411: Rights of Indigenous Peoples
411-1 Incidents of violations involving rights of indigenous peoples
Infrastructure investments GRI 201: Economic Performance
201-1 Direct economic value generated and distributed
GRI 203: Indirect Economic Impacts
203-1 Infrastructure investments and services supported
Physical and economic displacement
G4 Sector Disclosures: Airport Operators, Construction and Real Estate, Electric Utilities, Mining and Metals, Oil and Gas
AO8 Number of persons physically or economically displaced, either voluntarily or involuntarily, by the airport operator or on its behalf by a governmental or other entity, and compensation provided
CRE7 Number of persons voluntarily and involuntarily displaced and/or resettled by development, broken down by project
EU22 Number of people physically or economically displaced and compensation, broken down by type of project
former EU19 Stakeholder participation in decision making processes related to energy planning and infrastructure development
former EU20 Approach to managing the impacts of displacement
MM9 Sites where resettlements took place, the number of households resettled in each, and how their livelihoods were affected in the process
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
2. OG12 Operations where involuntary resettlement took place, the number of households resettled in each and how their livelihoods were affected in the process
Sustainable sourcing G4 Sector Disclosures: Food Processing, Oil and Gas
FP2 Percentage of purchased volume which is verified as being in accordance with credible, internationally recognized responsible production standards, broken down by standard
OG14 Volume of biofuels produced and purchased meeting sustainability criteria
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
3. Ensure healthy lives and promote well-being for all at all ages
Access to medicines GRI 203: Indirect Economic Impacts
203-2 Significant indirect economic impacts
Air quality GRI 305: Emissions 305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
G4 Sector Disclosures: Airport Operators, Oil and Gas
AO5 Ambient air quality levels according to pollutant concentrations in microgram per cubic meter (μg/m3) or parts per million (ppm) by regulatory regime
OG6 Volume of flared and vented hydrocarbon
OG8 Benzene, lead and sulfur content in fuels
Disaster/emergency planning and response
G4 Sector Disclosures: Oil and Gas
OG13 Number of process safety events, by business activity
Healthy and affordable food G4 Sector Disclosures: Food Processing
former FP4 Nature, scope and effectiveness of any programs and practices (in-kind contributions, volunteer initiatives, knowledge transfer, partnerships and product development) that promote access to healthy lifestyles; the prevention of chronic disease; access to healthy, nutritious and affordable food; and improved welfare for communities in need
Land remediation G4 Sector Disclosures: Construction and Real Estate, Mining and Metals
CRE5 Land remediated and in need of remediation for the existing or intended land use, according to applicable legal designations
MM1 Amount of land (owned or leased, and managed for production activities or extractive use) disturbed or rehabilitated
Occupational health and safety GRI 403: Occupational Health and Safety
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities
403-3 Workers with high incidence or high risk of diseases related to their occupation
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
3. Responsible content dissemination
G4 Sector Disclosures: Media M4 Actions taken to improve performance in relation to content dissemination issues (accessibility and protection of vulnerable audiences and informed decision making) and results obtained
M5 Number and nature of responses (feedback/complaints) related to content dissemination, including protection of vulnerable audiences and informed decision making and accessibility, and processes for addressing these responses
Spills GRI 306: Effluents and Waste 306-3 Significant spills
306-2 Waste by type and disposal method
306-4 Transport of hazardous waste
Waste G4 Sector Disclosures: Airport Operators, Oil and Gas
AO6 Aircraft and pavement de-icing/anti-icing fluid used and treated by m3 and/or metric tonnes
OG7 Amount of drilling waste (drill mud and cuttings) and strategies for treatment and disposal
Water quality GRI 306: Effluents and Waste 306-1 Water discharge by quality and destination
G4 Sector Disclosures: Airport Operators, Mining and Metals, Oil and Gas
AO4 Quality of storm water by applicable regulatory standards
MM3 Total amounts of overburden, rock, tailings, and sludges and their associated risks
MM8 Number (and percentage) of company operating sites where artisanal and small-scale mining (asm) takes place on, or adjacent to, the site; the associated risks and the actions taken to manage and mitigate these risks
OG5 Volume and disposal of formation or produced water
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
4. Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all
Accessibility of buildings G4 Sector Disclosures: Construction and Real Estate
CRE8 Type and number of sustainability certification, rating and labeling schemes for new construction, management, occupation and redevelopment
Education for sustainable development
GRI 102: General Disclosures 102-27 Collective knowledge of highest governance body
G4 Sector Disclosures: Event Organizers
EO11 Number, type and impact of sustainability initiatives designed to raise awareness, share knowledge and impact behavior change, and results achieved
Employee training and education GRI 404: Training and Education
404-1 Average hours of training per year per employee
G4 Sector Disclosures: Electric Utilities
former EU14 Programs and processes to ensure the availability of a skilled workforce
Media literacy G4 Sector Disclosures: Media M7 Actions taken to empower audiences through media literacy skills development and results obtained
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
5. Achieve gender equality and empower all women and girls
Economic inclusion GRI 103: Management Approach
103-2 The management approach and its components
Equal remuneration for women and men
GRI 202: Market Presence 202-1 Ratios of standard entry level wage by gender compared to local minimum wage
GRI 405: Diversity and Equal Opportunity
405-2 Ratio of basic salary and remuneration of women to men
Gender equality GRI 401: Employment 401-1 New employee hires and employee turnover
GRI 404: Training and Education
404-1 Average hours of training per year per employee
404-3 Percentage of employees receiving regular performance and career development reviews
GRI 405: Diversity and Equal Opportunity
405-1 Diversity of governance bodies and employees
Infrastructure investments GRI 201: Economic Performance
201-1 Direct economic value generated and distributed
GRI 203: Indirect Economic Impacts
203-1 Infrastructure investments and services supported
Non-discrimination GRI 406: Non-discrimination 406-1 Incidents of discrimination and corrective actions taken
Parental leave GRI 401: Employment 401-3 Parental leave
Women in leadership GRI 102: General Disclosures 102-22 Composition of the highest governance body and its committees
102-24 Nominating and selecting the highest governance body
GRI 405: Diversity and Equal Opportunity
405-1 Diversity of governance bodies and employees
Workplace violence and harassment
GRI 414: Supplier Social Assessment
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
6. Ensure availability and sustainable management of water and sanitation for all
Land remediation G4 Sector Disclosures: Construction and Real Estate, Mining and Metals
CRE5 Land remediated and in need of remediation for the existing or intended land use, according to applicable legal designations
MM1 Amount of land (owned or leased, and managed for production activities or extractive use) disturbed or rehabilitated
Spills GRI 306: Effluents and Waste 306-3 Significant spills
Sustainable water withdrawals GRI 303: Water 303-1 Water withdrawal by source
303-2 Water sources significantly affected by withdrawal of water
Waste GRI 306: Effluents and Waste 306-2 Waste by type and disposal method
Water efficiency GRI 303: Water 303-3 Water recycled and reused
G4 Sector Disclosures: Construction and Real Estate, Oil and Gas
CRE2 Building water intensity
CRE8 Type and number of sustainability certification, rating and labeling schemes for new construction, management, occupation and redevelopment
OG5 Volume and disposal of formation or produced water
Water quality GRI 306: Effluents and Waste 306-1 Water discharge by quality and destination
G4 Sector Disclosures: Airport Operators, Mining and Metals, Oil and Gas
AO4 Quality of storm water by applicable regulatory standards
MM3 Total amounts of overburden, rock, tailings, and sludges and their associated risks
MM8 Number (and percentage) of company operating sites where artisanal and small-scale mining (asm) takes place on, or adjacent to, OG5the site; the associated risks and the actions taken to manage and mitigate these risks
OG5 Volume and disposal of formation or produced water
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
6. OG7 Amount of drilling waste (drill mud and cuttings) and strategies for treatment and disposal
OG13 Number of process safety events, by business activity
Water recycling and reuse GRI 303: Water 303-3 Water recycled and reused
Water-related ecosystems and biodiversity
GRI 304: Biodiversity 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2 Significant impacts of activities, products, and services on biodiversity
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
GRI 306: Effluents and Waste 306-1 Water discharge by quality and destination
306-2 Waste by type and disposal method
306-5 Water bodies affected by water discharges and/or runoff
G4 Sector Disclosures: Electric Utilities, Mining and Metals, Oil and Gas
EU13 Biodiversity of offset habitats compared to the biodiversity of the affected areas
MM2 The number and percentage of total sites identified as requiring biodiversity management plans according to stated criteria, and the number (percentage) of those sites with plans in place
MM3 Total amounts of overburden, rock, tailings, and sludges and their associated risks
MM8 Number (and percentage) of company operating sites where artisanal and small-scale mining (asm) takes place on, or adjacent to, the site; the associated risks and the actions taken to manage and mitigate these risks
OG4 Number and percentage of significant operating sites in which biodiversity risk has been assessed and monitored
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
7. Ensure access to affordable, reliable, sustainable and modern energy for all
Electricity access G4 Sector Disclosures: Electric Utilities
EU26 Percentage of population unserved in licensed distribution or service areas
EU27 Number of residential disconnections for non-payment, broken down by duration of disconnection and by regulatory regime
EU28 Power outage frequency
EU29 Average power outage duration
EU30 Average plant availability factor by energy source and by regulatory regime
former EU23 Programs, including those in partnership with government, to improve or maintain access to electricity and customer support services
former EU24 Practices to address language, cultural, low literacy and disability related barriers to access and safely use electricity and customer support services
Electricity availability and reliability G4 Sector Guidelines: Electric Utilities
EU10 Planned capacity against projected electricity demand over the long term, broken down by energy source and regulatory regime
former EU6 Management approach to ensure short and long-term electricity availability and reliability
Energy efficiency GRI 302: Energy 302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization
302-3 Energy intensity
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services
G4 Sector Disclosures: Construction and Real Estate, Electric Utilities, Mining and Metals, Oil and Gas
CRE1 Building energy intensity
CRE8 Type and number of sustainability certification, rating and labeling schemes for new construction, management, occupation and redevelopment
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
7. EU11 Average generation efficiency of thermal plants by energy source and by regulatory regime
EU12 Transmission and distribution losses as a percentage of total energy
former EU7 Demand-side management programs including residential, commercial, institutional and industrial programs
former MM11 Programs and progress relating to materials stewardship
OG6 Volume of flared and vented hydrocarbon
Environmental investments G4 Sector Disclosures: Electric Utilities, Mining and Metals, Oil and Gas
former EU8 Research and development activity and expenditure aimed at providing reliable electricity and promoting sustainable development
former MM11 Programs and progress relating to materials stewardship
OG2 Total amount invested in renewable energy
Infrastructure investments GRI 201: Economic Performance
201-1 Direct economic value generated and distributed
GRI 203: Indirect Economic Impacts
203-1 Infrastructure investments and services supported
Renewable energy GRI 302: Energy 302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization
G4 Sector Disclosures: Electric Utilities, Oil and Gas
EU1 Installed capacity, broken down by primary energy source and by regulatory regime
EU2 Net energy output broken down by primary energy source and by regulatory regime
former EU8 Research and development activity and expenditure aimed at providing reliable electricity and promoting sustainable development
OG2 Total amount invested in renewable energy
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
7. OG3 Total amount of renewable energy generated by source
OG14 Volume of biofuels produced and purchased meeting sustainability criteria
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
8. Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
Abolition of child labor GRI 408: Child Labor 408-1 Operations and suppliers at significant risk for incidents of child labor
Access to financial services G4 Sector Disclosures: Financial Services
FS6 Percentage of the portfolio for business lines by specific region, size (e.g. micro/sme/large) and by sector
FS7 Monetary value of products and services designed to deliver a specific social benefit for each business line broken down by purpose
FS13 Access points in low-populated or economically disadvantaged areas by type
FS14 Initiatives to improve access to financial services for disadvantaged people
former FS16 Initiatives to enhance financial literacy by type of beneficiary
Availability of a skilled workforce G4 Sector Disclosures: Electric Utilities
EU15 Percentage of employees eligible to retire in the next 5 and 10 years broken down by job category and by region
former EU14 Programs and processes to ensure the availability of a skilled workforce
Changing the productivity of organizations, sectors, or the whole economy
GRI 203: Indirect Economic Impacts
203-2 Significant indirect economic impacts
Diversity and equal opportunity GRI 405: Diversity and Equal Opportunity
405-1 Diversity of governance bodies and employees
Earnings, wages and benefits GRI 202: Market Presence 202-1 Ratios of standard entry level wage by gender compared to local minimum wage
GRI 401: Employment 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
Economic inclusion GRI 103: Management Approach
103-2 The management approach and its components
Economic performance GRI 201: Economic Performance
201-1 Direct economic value generated and distributed
G4 Sector Disclosures: Airport Operators
AO1 Total number of passengers annually, broken down by passengers on international and domestic flights, and broken down by origin-and-destination and transfer passengers, including transit passengers
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
8. AO2 Total annual number of aircraft movements by day and by night, broken down by commercial passenger, commercial cargo, general aviation, and state aviation flights
AO3 Total amount of cargo tonnage
Elimination of forced or compulsory labor
GRI 409: Forced or Compulsory Labor
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
Employee training and education GRI 404: Training and Education
404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews
Employment GRI 102: General Disclosures 102-8 Information on employees and other workers
GRI 202: Market Presence 202-2 Proportion of senior management hired from the local community
GRI 401: Employment 401-1 New employee hires and employee turnover
Energy efficiency GRI 302: Energy 302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization
302-3 Energy intensity
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services
G4 Sector Guidelines: Construction and Real Estate, Electric Utilities, Mining and Metals, Oil and Gas
CRE1 Building energy intensity
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
8. CRE8 Type and number of sustainability certification, rating and labeling schemes for new construction, management, occupation and redevelopment
EU11 Average generation efficiency of thermal plants by energy source and by regulatory regime
EU12 Transmission and distribution losses as a percentage of total energy
former EU7 Demand-side management programs including residential, commercial, institutional and industrial programs
former MM11 Programs and progress relating to materials stewardship
OG6 Volume of flared and vented hydrocarbon
Equal remuneration for women and men
GRI 405: Diversity and Equal Opportunity
405-2 Ratio of basic salary and remuneration of women to men
Freedom of association and collective bargaining
GRI 102: General Disclosures 102-41 Collective bargaining agreements
GRI 407: General Disclosures 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
Indirect impact on job creation GRI 203: Indirect Economic Impacts
203-2 Significant indirect economic impacts
Jobs supported in the supply chain
GRI 203: Indirect Economic Impacts
203-2 Significant indirect economic impacts
Labor practices in the supply chain
GRI 414: Supplier Social Assessment
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken
Labor/management relations GRI 402: Labor Management Relations
402-1 Minimum notice periods regarding operational changes
G4 Sector Disclosures: Food Processing, Mining and Metals
FP3 Percentage of working time lost due to industrial disputes, strikes and/or lock-outs, by country
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
8. MM4 Number of strikes and lock-outs exceeding one week’s duration, by country
Materials efficiency GRI 301: Materials 301-1 Materials used by weight or volume
301-2 Recycled input materials used
G4 Sector Disclosures: Mining and Metals
former MM11 Programs and progress relating to materials stewardship
Non-discrimination GRI 406: Non-discrimination 406-1 Incidents of discrimination and corrective actions taken
Occupational health and safety GRI 403: Occupational Health and Safety
403-1 Workers representation in formal joint management–worker health and safety committees
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities
403-3 Workers with high incidence or high risk of diseases related to their occupation
403-4 Health and safety topics covered in formal agreements with trade unions
G4 Sector Disclosures: Construction and Real Estate, Electric Utilities, Mining and Metals, Oil and Gas
CRE6 Percentage of the organization operating in verified compliance with an internationally recognized health and safety management system
EU17 Days worked by contractor and subcontractor employees involved in construction, operation & maintenance activities
EU18 Percentage of contractor and subcontractor employees that have undergone relevant health and safety training
former EU16 Policies and requirements regarding health and safety of employees and employees of contractors and subcontractors
MM8 Number (and percentage) of company operating sites where artisanal and small-scale mining (asm) takes place on, or adjacent to, the site; the associated risks and the actions taken to manage and mitigate these risks
OG13 Number of process safety events, by business activity
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
8. Parental leave GRI 401: Employment 401-3 Parental leave
Resource efficiency of products and services
GRI 301: Materials 301-3 Reclaimed products and their packaging materials
G4 Sector Disclosures: Construction and Real Estate
CRE8 Type and number of sustainability certification, rating and labeling schemes for new construction, management, occupation and redevelopment
Technological legacies G4 Sector Disclosures: Event Organizers
EO13 Number, type and impact of physical and technological legacies
Water efficiency GRI 303: Water 303-3 Water recycled and reused
G4 Sector Disclosures: Construction and Real Estate, Oil and Gas
CRE2 Building water intensity
CRE8 Type and number of sustainability certification, rating and labeling schemes for new construction, management, occupation and redevelopment
OG5 Volume and disposal of formation or produced water
Youth employment GRI 401: Employment 401-1 New employee hires and employee turnover
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
9. Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation
Access to financial services G4 Sector Disclosures: Financial Services
FS6 Percentage of the portfolio for business lines by specific region, size (e.g. micro/sme/large) and by sector
FS7 Monetary value of products and services designed to deliver a specific social benefit for each business line broken down by purpose
Environmental investments G4 Sector Disclosures: Electric Utilities, Oil and Gas
former EU8 Research and development activity and expenditure aimed at providing reliable electricity and promoting sustainable development
OG2 Total amount invested in renewable energy
Infrastructure investments GRI 201: Economic Performance
201-1 Direct economic value generated and distributed
GRI 203: Indirect Economic Impacts
203-1 Infrastructure investments and services supported
G4 Sector Disclosures: Event Organizers, Electric Utilities
EO13 Number, type and impact of physical and technological legacies
former EU19 Stakeholder participation in decision making processes related to energy planning and infrastructure development
Research and development GRI 201: Economic Performance
201-1 Direct economic value generated and distributed
G4 Sector Disclosures: Electric Utilities, Mining and Metals, Oil and Gas
former EU8 Research and development activity and expenditure aimed at providing reliable electricity and promoting sustainable development
former MM11 Programs and progress relating to materials stewardship
OG2 Total amount invested in renewable energy
Technological legacies G4 Sector Disclosures: Event Organizers
EO13 Number, type and impact of physical and technological legacies
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SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
10. Reduce inequality within and among countries
Access to financial services G4 Sector Disclosures: Financial Services
FS7 Monetary value of products and services designed to deliver a specific social benefit for each business line broken down by purpose
FS13 Access points in low-populated or economically disadvantaged areas by type
FS14 Initiatives to improve access to financial services for disadvantaged people
former FS16 Initiatives to enhance financial literacy by type of beneficiary
Accessibility of buildings G4 Sector Disclosures: Construction and Real Estate
CRE8 Type and number of sustainability certification, rating and labeling schemes for new construction, management, occupation and redevelopment
Accessibility of events G4 Sector Disclosures: Event Organizers
EO3 Significant environmental and socio-economic impacts of transporting attendees to and from the event, and initiatives taken to address the impacts
EO6 Type and impacts of initiatives to create an accessible environment
Accessibility of media content G4 Sector Disclosures: Media M4 Actions taken to improve performance in relation to content dissemination issues (accessibility and protection of vulnerable audiences and informed decision making) and results obtained
M5 Number and nature of responses (feedback/complaints) related to content dissemination, including protection of vulnerable audiences and informed decision making and accessibility, and processes for addressing these responses
Economic development in areas of high poverty
GRI 203: Indirect Economic Impacts
203-2 Significant indirect economic impacts
Equal remuneration for women and men
GRI 405: Diversity and Equal Opportunity
405-2 Ratio of basic salary and remuneration of women to men
Foreign direct investment GRI 203: Indirect Economic Impacts
203-2 Significant indirect economic impacts
Socially inclusive events G4 Sector Disclosures: Event Organizers
EO5 Type and impacts of initiatives to create a socially inclusive event
Responsible finance G4 Sector Disclosures: Financial Services
FS10 Percentage and number of companies held in the institution’s portfolio with which the reporting organization has interacted on environmental or social issues
Page 24
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
10. FS11 Percentage of assets subject to positive and negative environmental or social screening
former FS1 Policies with specific environmental and social components applied to business lines
former FS2 Procedures for assessing and screening environmental and social risks in business lines
former FS4 Process(es) for improving staff competency to implement the environmental and social policies and procedures as applied to business lines
former FS5 Interactions with clients/ investees/business partners regarding environmental and social risks and opportunities
former FS9 Coverage and frequency of audits to assess implementation of environmental and social policies and risk assessment procedures
former FS15 Policies for the fair design and sale of financial products and services
Page 25
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
11. Make cities and human settlements inclusive, safe, resilient and sustainable
Access to affordable housing G4 Sector Disclosures: Financial Services
FS7 Monetary value of products and services designed to deliver a specific social benefit for each business line broken down by purpose
Access to public spaces G4 Sector Disclosures: Event Organizers
EO13 Number, type and impact of physical and technological legacies
Cultural diversity through media content
G4 Sector Disclosures: Media M3 Actions taken to improve adherence to content creation values, and results obtained
Cultural heritage G4 Sector Disclosures: Electric Utilities, Oil and Gas
former EU20 Approach to managing the impacts of displacement
OG12 Operations where involuntary resettlement took place, the number of households resettled in each and how their livelihoods were affected in the process
Disaster/emergency planning and response
G4 Sector Disclosures: Electric Utilities, Oil and Gas
former EU21 Contingency planning measures, disaster/emergency management plan and training programs, and recovery/restoration plans
OG13 Number of process safety events, by business activity
Infrastructure investments GRI 203: Indirect Economic Impacts
203-1 Infrastructure investments and services supported
Noise G4 Sector Disclosures: Airport Operators
AO7 Number and percentage change of people residing in areas affected by noise
Sustainable buildings G4 Sector Disclosures: Construction and Real Estate
CRE8 Type and number of sustainability certification, rating and labeling schemes for new construction, management, occupation and redevelopment
Sustainable transportation G4 Sector Disclosures: Event Organizers
EO2 Modes of transport taken by attendees as a percentage of total transportation, and initiatives to encourage the use of sustainable transport options
EO3 Significant environmental and socio-economic impacts of transporting attendees to and from the event, and initiatives taken to address the impacts
EO13 Number, type and impact of physical and technological legacies
Page 26
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
12. Ensure sustainable consumption and production patterns
Air quality GRI 305: Emissions 305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
G4 Sector Disclosures: Airport Operators, Oil and Gas
AO5 Ambient air quality levels according to pollutant concentrations in microgram per cubic meter (μg/m3) or parts per million (ppm) by regulatory regime
OG6 Volume of flared and vented hydrocarbon
OG8 Benzene, lead and sulfur content in fuels
Energy efficiency GRI 302: Energy 302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization
302-3 Energy intensity
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services
G4 Sector Disclosures: Construction and Real Estate, Electric Utilities, Mining and Metals, Oil and Gas
CRE1 Building energy intensity
CRE8 Type and number of sustainability certification, rating and labeling schemes for new construction, management, occupation and redevelopment
EU11 Average generation efficiency of thermal plants by energy source and by regulatory regime
EU12 Transmission and distribution losses as a percentage of total energy
Page 27
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
12. former EU7 Demand-side management programs including residential, commercial, institutional and industrial programs
former MM1 Programs and progress relating to materials stewardship
OG6 Volume of flared and vented hydrocarbon
Environmental investments GRI 103: Management Approach
103 See 'Guidance for clause 1.7' on page
GRI 305: Emissions 305 See the guidance in Section '1. Management approach disclosures', on page 6
GRI 306: Effluents and Waste 306 See the guidance in Section '1. Management approach disclosures', on page 5
GRI 307: Environmental Compliance
307 See the guidance in Section '1. Management approach disclosures', on page 5
Land remediation G4 Sector Disclosures: Construction and Real Estate, Mining and Metals
CRE5 Land remediated and in need of remediation for the existing or intended land use, according to applicable legal designations
MM1 Amount of land (owned or leased, and managed for production activities or extractive use) disturbed or rehabilitated
Materials efficiency/recycling GRI 301: Materials 301-1 Materials used by weight or volume
301-2 Recycled input materials used
G4 Sector Disclosures: Mining and Metals
former MM11 Programs and progress relating to materials stewardship
Procurement practices GRI 204: Procurement Practices
204-1 Proportion of spending on local suppliers
Product and service information and labeling
GRI 417: Marketing and Labeling
417-1 Requirements for product and service information and labeling
Resource efficiency of products and services
GRI 301: Materials 301-3 Reclaimed products and their packaging materials
Page 28
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
12. G4 Sector Disclosures: Construction and Real Estate
CRE8 Type and number of sustainability certification, rating and labeling schemes for new construction, management, occupation and redevelopment
Spills GRI 306: Effluents and Waste 306-3 Significant spills
Sustainable sourcing G4 Sector Disclosures: Event Organizers, Food Processing
EO9 Type and sustainability performance of sourcing initiatives
FP2 Percentage of purchased volume which is verified as being in accordance with credible, internationally recognized responsible production standards, broken down by standard
Transport GRI 302: Energy 302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization
GRI 305: Emissions 305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
Waste GRI 306: Effluents and Waste 306-2 Waste by type and disposal method
306-4 Transport of hazardous waste
G4 Sector Disclosures: Airport Operators, Event Organizers, Electric Utilities, Mining and Metals, Oil and Gas
AO6 Aircraft and pavement de-icing/anti-icing fluid used and treated by m3 and/or metric tonnes
EO9 Type and sustainability performance of sourcing initiatives
former EU9 Provisions for decommissioning of nuclear power sites
MM3 Total amounts of overburden, rock, tailings, and sludges and their associated risks
former MM11 Programs and progress relating to materials stewardship
Page 29
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
12. OG6 Volume of flared and vented hydrocarbon
OG7 Amount of drilling waste (drill mud and cuttings) and strategies for treatment and disposal
Water efficiency GRI 303: Water 303-3 Water recycled and reused
G4 Sector Disclosures: Construction and Real Estate, Oil and Gas
CRE2 Building water intensity
CRE8 Type and number of sustainability certification, rating and labeling schemes for new construction, management, occupation and redevelopment
OG5 Volume and disposal of formation or produced water
Water quality GRI 306: Effluents and Waste 306-1 Water discharge by quality and destination
G4 Sector Disclosures: Airport Operators, Mining and Metals, Oil and Gas
AO4 Quality of storm water by applicable regulatory standards
MM8 Number (and percentage) of company operating sites where artisanal and small-scale mining (asm) takes place on, or adjacent to, the site; the associated risks and the actions taken to manage and mitigate these risks
OG5 Volume and disposal of formation or produced water
Page 30
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
13. Take urgent action to combat climate change and its impacts*
* Acknowledging that the United Nations Framework Convention on Climate Change is the primary international, intergovernmental forum for negotiating the global response to climate change.
Energy efficiency GRI 302: Energy 302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization
302-3 Energy intensity
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services
G4 Sector Disclosures: Construction and Real Estate, Electric Utilities, Mining and Metals, Oil and Gas
CRE1 Building energy intensity
CRE8 Type and number of sustainability certification, rating and labeling schemes for new construction, management, occupation and redevelopment
EU11 Average generation efficiency of thermal plants by energy source and by regulatory regime
EU12 Transmission and distribution losses as a percentage of total energy
former EU7 Demand-side management programs including residential, commercial, institutional and industrial programs
former MM11 Programs and progress relating to materials stewardship
OG6 Volume of flared and vented hydrocarbon
Environmental investments GRI 103: Management Approach
103 See 'Guidance for clause 1.7' on page
GRI 305: Emissions 305 See the guidance in Section '1. Management approach disclosures', on page 6
GRI 306: Effluents and Waste 306 See the guidance in Section '1. Management approach disclosures', on page 5
GRI 307: Environmental Compliance
307 See the guidance in Section '1. Management approach disclosures', on page 5
Page 31
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
13. GHG emissions GRI 305: Emissions 305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
G4 Sector Disclosures: Construction and Real Estate, Electric Utilities
CRE3 Greenhouse gas emissions intensity from buildings
CRE4 Greenhouse gas emissions intensity from new construction and redevelopment activity
EU5 Allocation of CO2e emissions allowances or equivalent, broken down by carbon trading framework
Risks and opportunities due to climate change
GRI 201: Economic Performance
201-2 Financial implications and other risks and opportunities due to climate change
Page 32
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
14. Conserve and sustainably use the oceans, seas and marine resources for sustainable development
Environmental investments GRI 103: Management Approach
103 See 'Guidance for clause 1.7' on page
GRI 305: Emissions 305 See the guidance in Section '1. Management approach disclosures', on page 6
GRI 306: Effluents and Waste 306 See the guidance in Section '1. Management approach disclosures', on page 5
GRI 307: Environmental Compliance
307 See the guidance in Section '1. Management approach disclosures', on page 5
Land remediation G4 Sector Disclosures: Construction and Real Estate, Mining and Metals
CRE5 Land remediated and in need of remediation for the existing or intended land use, according to applicable legal designations
MM1 Amount of land (owned or leased, and managed for production activities or extractive use) disturbed or rehabilitated
Marine biodiversity GRI 304: Biodiversity 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
GRI 304: Biodiversity 304-2 Significant impacts of activities, products, and services on biodiversity
GRI 304: Biodiversity 304-3 Habitats protected or restored
GRI 304: Biodiversity 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
G4 Sector Disclosures: Electric Utilities, Mining and Metals, Oil and Gas
EU13 Biodiversity of offset habitats compared to the biodiversity of the affected areas
MM2 The number and percentage of total sites identified as requiring biodiversity management plans according to stated criteria, and the number (percentage) of those sites with plans in place
OG4 Number and percentage of significant operating sites in which biodiversity risk has been assessed and monitored
Ocean acidification GRI 305: Emissions 305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
Page 33
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
14. 305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
G4 Sector Disclosures: Construction and Real Estate, Electric Utilities, Oil and Gas
CRE3 Greenhouse gas emissions intensity from buildings
CRE4 Greenhouse gas emissions intensity from new construction and redevelopment activity
EU2 Net energy output broken down by primary energy source and by regulatory regime
EU5 Allocation of CO2e emissions allowances or equivalent, broken down by carbon trading framework
EU11 Average generation efficiency of thermal plants by energy source and by regulatory regime
EU12 Transmission and distribution losses as a percentage of total energy
OG6 Volume of flared and vented hydrocarbon
Spills GRI 306: Effluents and Waste 306-3 Significant spills
Sustainable sourcing G4 Sector Disclosures: Event Organizers, Food Processing
EO9 Type and sustainability performance of sourcing initiatives
FP2 Percentage of purchased volume which is verified as being in accordance with credible, internationally recognized responsible production standards, broken down by standard
Water discharge to oceans GRI 306: Effluents and Waste 306-1 Water discharge by quality and destination
G4 Sector Disclosures: Oil and Gas
OG5 Volume and disposal of formation or produced water
Page 34
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
15. Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss
Deforestation G4 Sector Disclosures: Event Organizers, Food Processing, Oil and Gas
EO9 Type and sustainability performance of sourcing initiatives
FP2 Percentage of purchased volume which is verified as being in accordance with credible, internationally recognized responsible production standards, broken down by standard
OG14 Volume of biofuels produced and purchased meeting sustainability criteria
Environmental investments GRI 103: Management Approach
103 See 'Guidance for clause 1.7' on page
GRI 305: Emissions 305 See the guidance in Section '1. Management approach disclosures', on page 6
GRI 306: Effluents and Waste 306 See the guidance in Section '1. Management approach disclosures', on page 5
GRI 307: Environmental Compliance
307 See the guidance in Section '1. Management approach disclosures', on page 5
Forest degradation GRI 305: Emissions 305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
G4 Sector Disclosures: Construction and Real Estate, Electric Utilities
CRE3 Greenhouse gas emissions intensity from buildings
CRE4 Greenhouse gas emissions intensity from new construction and redevelopment activity
EU5 Allocation of CO2e emissions allowances or equivalent, broken down by carbon trading framework
Page 35
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
15. Genetic diversity of farmed and domesticated animals
G4 Sector Disclosures: Food Processing
FP9 Percentage and total of animals raised and/or processed, by species and breed type
Land remediation G4 Sector Disclosures: Construction and Real Estate, Mining and Metals
CRE5 Land remediated and in need of remediation for the existing or intended land use, according to applicable legal designations
MM1 Amount of land (owned or leased, and managed for production activities or extractive use) disturbed or rehabilitated
Mountain ecosystems GRI 304: Biodiversity 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2 Significant impacts of activities, products, and services on biodiversity
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
G4 Sector Disclosures: Electric Utilities, Mining and Metals, Oil and Gas
EU13 Biodiversity of offset habitats compared to the biodiversity of the affected areas
MM2 The number and percentage of total sites identified as requiring biodiversity management plans according to stated criteria, and the number (percentage) of those sites with plans in place
OG4 Number and percentage of significant operating sites in which biodiversity risk has been assessed and monitored
OG14 Volume of biofuels produced and purchased meeting sustainability criteria
Natural habitat degradation GRI 304: Biodiversity 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2 Significant impacts of activities, products, and services on biodiversity
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
Page 36
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
15. GRI 306: Effluents and Waste 306-5 Water bodies affected by water discharges and/or runoff
G4 Sector Disclosures: Electric Utilities, Mining and Metals, Oil and Gas
EU13 Biodiversity of offset habitats compared to the biodiversity of the affected areas
MM2 The number and percentage of total sites identified as requiring biodiversity management plans according to stated criteria, and the number (percentage) of those sites with plans in place
OG4 Number and percentage of significant operating sites in which biodiversity risk has been assessed and monitored
OG14 Volume of biofuels produced and purchased meeting sustainability criteria
Spills GRI 306: Effluents and Waste 306-3 Significant spills
Sustainable sourcing G4 Sector Disclosures: Event Organizers, Food Processing
EO9 Type and sustainability performance of sourcing initiatives
FP2 Percentage of purchased volume which is verified as being in accordance with credible, internationally recognized responsible production standards, broken down by standard
Terrestrial and inland freshwater ecosystems
GRI 304: Biodiversity 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2 Significant impacts of activities, products, and services on biodiversity
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
GRI 306: Effluents and Waste 306-5 Water bodies affected by water discharges and/or runoff
G4 Sector Disclosures: Electric Utilities, Mining and Metals, Oil and Gas
EU13 Biodiversity of offset habitats compared to the biodiversity of the affected areas
Page 37
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
15. MM2 The number and percentage of total sites identified as requiring biodiversity management plans according to stated criteria, and the number (percentage) of those sites with plans in place
OG4 Number and percentage of significant operating sites in which biodiversity risk has been assessed and monitored
Page 38
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
Abolition of child labor GRI 408: Child Labor 408-1 Operations and suppliers at significant risk for incidents of child labor
Anti-corruption GRI 205: Anti-corruption 205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken
GRI 415: Public Policy 415-1 Political contributions
Compliance with laws and regulations
GRI 307: Environmental Compliance
307-1 Reclaimed products and their packaging materials
GRI 206: Anti-competitive Behavior
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
GRI 419: Socioeconomic Compliance
419-1 Non-compliance with laws and regulations in the social and economic area
GRI 416: Customer Health and Safety
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
GRI 417: Marketing and Labeling
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling
GRI 418: Customer Privacy 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
GRI 419: Socioeconomic Compliance
419-1 Non-compliance with laws and regulations in the social and economic area
Effective, accountable and transparent governance
GRI 102: General Disclosures 102-23 Chair of the highest governance body
102-25 Conflicts of interest
Ethical and lawful behavior GRI 102: General Disclosures 102-16 Values, principles, standards, and norms of behavior
102-17 Mechanisms for advice and concerns about ethics
Page 39
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
16. Freedom of expression G4 Sector Disclosures: Event Organizers, Media
EO4 Expressions of dissent by type, issue, scale and response
M6 Methods to interact with audiences and results
Grievance mechanisms GRI 103: Management Approach
103-2 The management approach and its components
Inclusive decision making GRI 102: General Disclosures 102-21 Consulting stakeholders on economic, environmental, and social topics
102-22 Composition of the highest governance body and its committees
102-24 Nominating and selecting the highest governance body
102-29 Identifying and managing economic, environmental, and social impacts
102-37 Stakeholders’ involvement in remuneration
G4 Sector Disclosures: Electric Utilities
former EU19 Stakeholder participation in decision making processes related to energy planning and infrastructure development
Non-discrimination GRI 406: Non-discrimination 406-1 Incidents of discrimination and corrective actions taken
Public access to information G4 Sector Disclosures: Event Organizers
EO12 Nature and extent of knowledge transfer of best practice, and lessons learned
Protection of privacy GRI 418: Customer Privacy 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
Responsible content dissemination
G4 Sector Disclosures: Media M4 Actions taken to improve performance in relation to content dissemination issues (accessibility and protection of vulnerable audiences and informed decision making) and results obtained
M5 Number and nature of responses (feedback/complaints) related to content dissemination, including protection of vulnerable audiences and informed decision making and accessibility, and processes for addressing these responses
Security GRI 410: Security Practices 410-1 Security personnel trained in human rights policies or procedures
Page 40
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
16. Workplace violence and harassment
GRI 414: Supplier Social Assessment
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken
Page 41
SDG Business Theme Relevant GRI Standard or Sector Disclosure
Disclosure/Indicator Nr.
Disclosure/Indicator Title
17. Strengthen the means of implementation and revitalize the global partnership for sustainable development
Environmental investments G4 Sector Disclosures: Event Organizers, Electric Utilities, Mining and Metals, Oil and Gas
EO13 Number, type and impact of physical and technological legacies
former EU8 Research and development activity and expenditure aimed at providing reliable electricity and promoting sustainable development
former MM11 Programs and progress relating to materials stewardship
OG2 Total amount invested in renewable energy
Foreign direct investment GRI 203: Indirect Economic Impacts
203-2 Significant indirect economic impacts
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