| Code | Requirement | Content |
|---|---|---|
| Organizational Profile | ||
| 102-1 |
Name of the organization |
|
| 102-2 |
Activities, brands, products, and services |
|
| 102-3 |
Location of headquarters |
|
| 102-4 |
Location of operations |
|
| 102-5 |
Ownership and legal form |
|
| 102-6 |
Markets served |
|
| 102-7 |
Scale of the organization |
|
| 102-8 |
Information on employees and other workers |
|
| 102-9 |
Supply chain |
|
| 102-10 |
Significant changes to the organization and its supply chain |
|
| 102-11 |
Precautionary Principle or approach |
|
| 102-12 |
External Initiatives |
|
| 102-13 |
Membership of associations |
|
| Strategy | ||
| 102-14 |
Statement from senior decision-maker |
|
| 102-15 |
Key impacts, risks, and opportunities |
|
| Ethics and Integrity | ||
| 102-16 |
Values, principles, standards, and norms of behavior |
|
| 102-17 |
Mechanisms for advice and concerns about ethics |
|
| Governance | ||
| 102-18 |
Governance structure |
|
| 102-19 |
Delegating authority |
|
| 102-20 |
Executive-level responsibility for economic, environmental, and social topics |
|
| 102-21 |
Consulting stakeholders on economic, environmental, and social topics |
|
| 102-22 |
Composition of the highest governance body and its committees |
|
| 102-23 |
Chair of the highest governance body |
|
| 102-24 |
Nominating and selecting the highest governance body |
|
| 102-25 |
Conflicts of interest |
|
| 102-26 |
Role of highest governance body in setting purpose, values, and strategy |
|
| 102-27 |
Collective knowledge of highest governance body |
|
| 102-28 |
Evaluating the highest governance body’s performance |
|
| 102-29 |
Identifying managing economic, environmental, and social impacts |
|
| 102-30 |
Effectiveness of risk management processes |
|
| 102-31 |
Review of economic, environmental, and social topics |
|
| 102-32 |
Highest governance body's role in sustainability reporting |
|
| 102-33 |
Communicating critical concerns |
|
| 102-34 |
Nature and total number of critical concerns |
|
| 102-35 |
Remuneration policies |
|
| 102-36 |
Process for determining remuneration |
|
| 102-37 |
Stakeholders' involvement in remuneration |
|
| 102-38 |
Annual total compensation ratio |
|
| 102-39 |
Percentage increase in annual total compensation ratio |
|
| Stakeholder Engagement | ||
| 102-40 |
List of stakeholder groups |
|
| 102-41 |
Collective bargaining agreements |
|
| 102-42 |
Identifying and selecting stakeholders |
|
| 102-43 |
Approach to stakeholder engagement |
|
| 102-44 |
Key topics and concerns raised |
|
| Reporting Practice | ||
| 102-45 |
Entities included in the consolidated financial statements |
|
| 102-46 |
Defining report content and topic Boundaries |
|
| 102-47 |
List of material topics |
|
| 102-48 |
Restatements of information |
|
| 102-49 |
Changes in reporting |
|
| 102-50 |
Reporting period |
|
| 102-51 |
Date of most recent report |
|
| 102-52 |
Reporting cycle |
|
| 102-53 |
Contact point for questions regarding the report |
|
| 102-54 |
Claims of reporting in accordance with the GRI Standards |
|
| 102-55 | GRI content index | |
| 102-56 |
External assurance |
|
| Management Approach | ||
| 103-1 |
Explanation of the material topic and its Boundary |
|
| 103-2 |
The management approach and its components |
|
| 103-3 |
Evaluation of the management approach |
|
| Code | Requirement | Content |
|---|---|---|
| Economic Performance | ||
| 201-1 |
Direct economic value generated and distributed |
|
| 201-2 |
Financial implications and other risks and opportunities due to climate change |
|
| 201-3 |
Defined benefit plan obligations and other retirement plans |
|
| 201-4 |
Financial assistance received from government |
|
| Market Presence | ||
| 202-1 |
Ratios of standard entry level wage by gender compared to local minimum wage |
|
| 202-2 |
Proportion of senior management hired from the local community |
|
| Indirect Economic Impacts | ||
| 203-1 |
Infrastructure investments and services supported |
|
| 203-2 |
Significant indirect economic impacts |
|
| Procurement Practices | ||
| 204-1 |
Proportion of spending on local suppliers |
|
| 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 |
|
| Anti-competitive Behavior | ||
| 206-1 |
Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
|
| Tax | ||
| 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 |
|
| Code | Requirement | Content |
|---|---|---|
| Materials | ||
| 301-1 |
Materials used by weight or volume |
|
| 301-2 |
Recycled input materials used |
|
| 301-3 |
Reclaimed products and their packaging materials |
|
| Energy | ||
| 302-1 |
Energy consumption within the organization |
|
| 302-2 |
Energy consumption outside of the organization |
|
| 302-3 |
Energy intensity |
|
| 302-4 |
Reduction of energy consumption |
|
| 302-5 |
Reductions in energy requirements of products and services |
|
| Water and Effluents | ||
| 303-1 |
Interactions with water as a shared resource |
|
| 303-2 |
Management of water discharge-related impacts |
|
| 303-3 |
Water withdrawal |
|
| 303-4 | Water discharge | |
| 303-5 | Water consumption | |
| Biodiversity | ||
| 304-1 |
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas |
|
| 304-2 |
Significant impacts of activities, products, and services on biodiversity |
|
| 304-3 |
Habitats protected or restored |
|
| 304-4 |
IUCN Red List species and national conservation list species with habitats in areas affected by operations |
|
| Emissions | ||
| 305-1 |
Direct (Scope 1) GHG emissions |
|
| 305-2 |
Energy indirect (Scope 2) GHG emissions |
|
| 305-3 |
Other indirect (Scope 3) GHG emissions |
|
| 305-4 |
GHG emissions intensity |
|
| 305-5 |
Reduction of GHG emissions |
|
| 305-6 |
Emissions of ozone-depleting substances (ODS) |
|
| 305-7 |
Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions |
|
| Waste | ||
| 306-1 |
Waste generation and significant waste-related impacts |
|
| 306-2 |
Management of significant waste-related impacts |
|
| 306-3 |
Waste generated |
|
| 306-4 |
Waste diverted from disposal |
|
| 306-5 |
Waste directed to disposal |
|
| Environmental Compliance | ||
| 307-1 |
Non-compliance with environmental laws and regulations |
|
| Supplier Environmental Assessment | ||
| 308-1 |
New suppliers that were screened using environmental criteria |
|
| 308-2 |
Negative environmental impacts in the supply chain and actions taken |
|
| Code | Requirement | Content |
|---|---|---|
| Employment | ||
| 401-1 |
New employee hires and employee turnover |
|
| 401-2 |
Benefits provided to full-time employees that are not provided to temporary or part-time employees |
|
| 401-3 |
Parental leave |
|
| Labor/Management Relations | ||
| 402-1 |
Minimum notice periods regarding operational changes |
|
| Occupational Health and Safety | ||
| 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 | |
| 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 |
|
| Diversity and Equal Opportunity | ||
| 405-1 |
Diversity of governance bodies and employees |
|
| 405-2 |
Ratio of basic salary and remuneration of women to men |
|
| Non-discrimination | ||
| 406-1 |
Incidents of discrimination and corrective actions taken |
|
| Freedom of Association and Collective Bargaining | ||
| 407-1 |
Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
|
| Child Labor | ||
| 408-1 |
Operations and suppliers at significant risk for incidents of child labor |
|
| Forced or Compulsory Labor | ||
| 409-1 |
Operations and suppliers at significant risk for incidents of forced or compulsory labor |
|
| Security Practices | ||
| 410-1 |
Security personnel trained in human rights policies or procedures |
|
| Rights of Indigenous Peoples | ||
| 411-1 |
Incidents of violations involving rights of indigenous peoples |
|
| Human Rights Assessment | ||
| 412-1 |
Operations that have been subject to human rights reviews or impact assessments |
|
| 412-2 |
Employee training on human rights policies or procedures |
|
| 412-3 |
Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening |
|
| Local Communities | ||
| 413-1 |
Operations with local community engagement, impact assessments, and development programs |
|
| 413-2 |
Operations with significant actual and potential negative impacts on local communities |
|
| Supplier Social Assessment | ||
| 414-1 |
New suppliers that were screened using social criteria |
|
| 414-2 |
Negative social impacts in the supply chain and actions taken |
|
| Public Policy | ||
| 415-1 |
Political contributions |
|
| Customer Health and Safety | ||
| 416-1 |
Assessment of the health and safety impacts of product and service categories |
|
| 416-2 |
Incidents of noncompliance concerning the health and safety impacts of products and services |
|
| 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 |
|
| 417-3 |
Incidents of non-compliance concerning marketing communications |
|
| Customer Privacy | ||
| 418-1 |
Substantiated complaints concerning breaches of customer privacy and losses of customer data |
|
| Socioeconomic Compliance | ||
| 419-1 |
Non-compliance with laws and regulations in the social and economic area |
|