- Sustainability TOP
- GRI Standards Index
GRI Standards Index
Universal Standard
| GRI Standard | Indicator | Contents | |
|---|---|---|---|
| GRI 2: General Disclosures 2021 |
1. The organization and its reporting practices | ||
| 2-1 | Organizational details | ||
| 2-2 | Entities included in the organization鈥檚 sustainability reporting | ||
| 2-3 | Reporting period, frequency and contact point | ||
| 2-4 | Restatements of information | ||
| 2-5 | External assurance | ||
| 2. Activities and workers | |||
| 2-6 | Activities, value chain and other business relationships | ||
| 2-7 | Employees | ||
| 2-8 | Workers who are not employees | ||
| 3. Governance | |||
| 2-9 | Governance structure and composition | ||
| 2-10 | Nomination and selection of the highest governance body | ||
| 2-11 | Chair of the highest governance body | ||
| 2-12 | Role of the highest governance body in overseeing the management of impacts |
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| GRI 2: General Disclosures 2021 |
2-13 | Delegation of responsibility for managing impacts | |
| 2-14 | Role of the highest governance body in sustainability reporting | ||
| 2-15 | Conflicts of interest | ||
| 2-16 | Communication of critical concerns | ||
| 2-17 | Collective knowledge of the highest governance body | ||
| 2-18 | Evaluation of the performance of the highest governance body | ||
| 2-19 | Remuneration policies | ||
| 2-20 | Process to determine remuneration | ||
| 2-21 | Annual total compensation ratio | ||
| 4. Strategy, policies and practices | |||
| 2-22 | Statement on sustainable development strategy | ||
| 2-23 | Policy commitments |
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| 2-24 | Embedding policy commitments |
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| GRI 2: General Disclosures 2021 |
2-25 | Processes to remediate negative impacts | |
| 2-26 | Mechanisms for seeking advice and raising concerns | ||
| 2-27 | Compliance with laws and regulations | ||
| 2-28 | Membership associations | ||
| 5. Stakeholder engagement | |||
| 2-29 | Approach to stakeholder engagement | ||
| 2-30 | Collective bargaining agreements | ||
| GRI Standard | Indicator | Contents | |
|---|---|---|---|
| GRI 3: Material Topics 2021 |
3-1 | Process to determine material topics | |
| 3-2 | List of material topics | ||
| 3-3 | Management of material topics | ||
Topic-Specific Standards (Economic)
| GRI Standard | Indicator | Contents | |
|---|---|---|---|
| 201: Economic Performance (2016) | 201-1 | Direct economic value generated and distributed | |
| 201-2 | Financial implications and other risks and opportunities due to climate change | ||
| 201-3 | Defined benefit plan obligations and other retirement plans | ||
| 201-4 | Financial assistance received from government | - | |
| 202: Market Presence (2016) | 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | - |
| 202-2 | Proportion of senior management hired from the local community | - | |
| 203: Indirect Economic Impacts (2016) | 203-1 | Infrastructure investments and services supported | - |
| 203-2 | Significant indirect economic impacts | ||
| 204: Procurement Practices (2016) | 204-1 | Proportion of spending on local suppliers | |
| 205: Anti-corruption (2016) | 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 | ||
| 206: Anti-competitive Behavior (2016) | 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | - |
| 207: Tax (2019) | 207-1 | Approach to tax | |
| 207-2 | Tax governance, control, and risk management | ||
| 207-3 | Stakeholder engagement and management of concerns related to tax | ||
| 207-4 | Country-by-country reporting | - | |
Topic-Specific Standards (Environmental)
| GRI Standard | Indicator | Contents | |
|---|---|---|---|
| 301: Materials (2016) | 301-1 | Materials used by weight or volume | |
| 301-2 | Recycled input materials used | ||
| 301-3 | Reclaimed products and their packaging materials | ||
| 302: Energy (2016) | 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 | ||
| 303: Water and Effluents (2018) | 303-1 | Interactions with water as a shared resource | |
| 303-2 | Management of water discharge-related impacts | ||
| 303-3 | Water withdrawal | ||
| 303-4 | Water discharge | ||
| 303-5 | Water consumption | - | |
| 304: Biodiversity (2016) | 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 | - | |
| 305: Emissions (2016) | 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 | ||
| 306: Waste (2020) | 306-1 | Waste generation and significant waste-related impacts | |
| 306-2 | Management of significant waste-related impacts | ||
| 306-3 | Waste generated | ||
| 306-4 | Waste diverted from disposal | - | |
| 306-5 | Waste directed to disposal | - | |
| 308: Supplier Environmental Assessment (2016) | 308-1 | Non-compliance with environmental laws and regulations | |
| 308-2 | New suppliers that were screened using environmental criteria | ||
Topic-Specific Standards (Social)
| GRI Standard | Indicator | Contents | |
|---|---|---|---|
| 401: Employment (2016) | 401-1 | New employee hires and employee turnover | |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | ||
| 401-3 | Parental leave | ||
| 402: Labor/Management Relations (2016) | 402-1 | Minimum notice periods regarding operational changes | |
| 403: Occupational Health and Safety (2018) | 403-1 | Occupational health and safety management system | |
| 403-2 | Hazard identification, risk assessment, and incident investigation | ||
| 403-3 | Occupational health services | ||
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | ||
| 403-5 | Worker training on occupational health and safety | ||
| 403-6 | Promotion of worker health | ||
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | ||
| 403-8 | Workers covered by an occupational health and safety management system | ||
| 403-9 | Work-related injuries | ||
| 403-10 | Work-related ill health | ||
| 404: Training and Education (2016) | 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 | ||
| 405: Diversity and Equal Opportunity (2016) | 405-1 | Diversity of governance bodies and employees | |
| 405-2 | Ratio of basic salary and remuneration of women to men | - | |
| 406: Non-Discrimination (2016) | 406-1 | Incidents of discrimination and corrective actions taken | - |
| 407: Freedom of Association and Collective Bargaining (2016) | 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | - |
| 408: Child Labor (2016) | 408-1 | Operations and suppliers at significant risk for incidents of child labor | - |
| 409: Forced or Compulsory Labor (2016) | 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | - |
| 410: Security Practices (2016) | 410-1 | Security personnel trained in human rights policies or procedures | - |
| 411: Rights of Indigenous Peoples (2016) | 411-1 | Incidents of violations involving rights of indigenous peoples | - |
| 413: Local Communities (2016) | 413-1 | Operations with local community engagement, impact assessments, and development programs | |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | - | |
| 414: Supplier Social Assessment (2016) | 414-1 | New suppliers that were screened using social criteria | |
| 414-2 | Negative social impacts in the supply chain and actions taken | ||
| 415: Public Policy (2016) | 415-1 | Political contributions | - |
| 416: Customer Health and Safety (2016) | 416-1 | Assessment of the health and safety impacts of product and service categories |
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| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | ||
| 417: Marketing and Labeling (2016) | 417-1 | Requirements for product and service information and labeling | |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | - | |
| 417-3 | Incidents of non-compliance concerning marketing communications | - | |
| 418: Customer Privacy (2016) | 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | - |