GRI Index

Indicator	Description	Page
1. Strategy and analysis
1.1	Statement from the most senior decision-maker of the organisation	28 – 31
1.2	Description of key impacts, risks and opportunities	16 – 18 70 – 73
2. Organisational profile
2.1	Name of the organisation	3
2.2	Primary brands, products, and/or services	6 – 7 10 – 11
2.3	Operational structure of the organisation, including main divisions, operating companies, subsidiaries and joint ventures	6 – 7
2.4	Location of organisation’s headquarters	8
2.5	Number of countries where the organisation operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report	8 - 9
2.6	Nature of ownership and legal form	3
2.7	Markets served (including geographic breakdown, sectors served and types of customers/beneficiaries)	8 – 11
2.8	Scale of the reporting organisation	6 – 10
2.9	Significant changes during the reporting period regarding size, structure, or ownership	2
2.10	Awards received in the reporting period	Not applicable
3. Report parameters
3.1	Reporting period (eg fiscal/calendar year) for information provided	2
3.2	Date of most recent previous report (if any)	2
3.3	Reporting cycle (annual, bi-annual, etc)	2
3.4	Contact point for questions regarding the report or its contents	2
3.5	Process for defining report content	2
3.6	Boundary of the report (eg countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers)	6 –11
3.7	State any specific limitations on the scope or boundary of the report	2
3.8	Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations and other entities that can significantly affect comparability from period to period and/or between organisations	Not applicable
3.9	Data measurement techniques and the bases of calculations, including assumptions and techniques, underlying estimations applied to the compilation of the indicators and other information in the report. Explain any decisions to not apply, or to substantially diverge from, the GRI Indicator Protocols	2
3.10	Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (eg, mergers/acquisitions, change of base years/periods, nature of business, measurement methods)	238
3.11	Significant changes from previous reporting periods in the scope, boundary or measurement methods applied in the report	Not applicable
3.12	Table identifying the location of the standard disclosures in the report	GRI index
3.13	Policy and current practice with regard to seeking external	3
4. Governance, commitments and engagements
4.1	Governance structure of the organisation, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organisational oversight	59 – 61
4.2	Indicate whether the chair of the highest governance body is also an executive officer	21
4.3	For organisations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/or non-executive members	21
4.4	Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body	2
4.5	Linkage between compensation for members of the highest governance body, senior managers, executives and the organisation’s performance (including social and environmental performance)	80 – 90
4.6	Processes in place for the highest governance body to ensure conflicts of interest are avoided	65, 76
4.7	Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organisation’s strategy on economic, environmental, and social topics	64
4.8	Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation	14 – 15, 19
4.9	Procedures of the highest governance body for overseeing the organisation’s identification and management of economic, environmental and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct and principles	68 – 73
4.10	Processes for evaluating the highest governance body’s own performance, particularly with respect to economic, environmental and social performance	64
4.11	Explanation of whether and how the precautionary approach or principle is addressed by the organisation	66 – 73
4.12	Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organisation subscribes or endorses	78, 107
4.13	Memberships in associations (such as industry associations) and/or national/international advocacy organisations	108 – 109
4.14	List of stakeholder groups engaged by the organisation	108 – 109
4.15	Basis for identification and selection of stakeholders with whom to engage	108 – 109
4.16	Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group	108 – 109
4.17	Key topics and concerns that have been raised through stakeholder engagement, and how the organisation has responded to those key topics and concerns, including through its reporting	108 – 109
Disclosures on management approach (DMAs)
DMA EC	Economic performance	4 – 5
	Market presence	6 –11
	Indirect economic impacts	123 – 125
DMA EN	Materials
	Energy	123
	Water	123
	Biodiversity
	Emissions, effluent and waste	123 – 124
	Products and services	124
	Compliance
	Transport
	Overall
DMA LA	Employment	110 – 112
	Labour/management relation	112
	Occupational health and safety	112 – 115
	Training and education	115 – 116
	Diversity and equal opportunity	116 – 118
	Equal remuneration for women and men
DMA HR	Investment and procurement practices	118
	Non-discrimination	112
	Freedom of association and collective bargaining	112
	Child labour
	Prevention of forced and compulsory labour	79
	Security practices	79
	Indigenous rights
	Assessment
	Remediation
DMA SO	Local communities	26 – 27, 119 –
	Corruption	122
	Public policy	19
	Anti-competitive behaviour
	Compliance
DMA PR	Customer health and safety	72
	Product and service labelling	124
	Marketing communications
	Customer privacy
	Compliance
Economic performance
EC1	Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings and payments to capital providers and governments	55
EC2	Financial implications and other risks and opportunities for the organisation’s activities due to climate change	Not reported
EC4	Significant financial assistance received from government	Not applicable
Market presence
EC5	Range of ratios of standard entry-level wage compared to local minimum wage at significant locations of operation	Not reported
EC6	Policy, practices and proportion of spending on locally based suppliers at significant locations of operation	Not reported
EC7	Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation	Not reported
Indirect economic impacts
EC8	Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind or pro bono engagement	Not reported
EC9	Understanding and describing significant indirect economic impacts, including the extent of impacts	Not reported
ENVIRONMENTAL
Materials
EN1	Materials used by weight or volume	Not reported
EN2	Percentage of materials used that are recycled input materials	Not reported
Energy
EN3	Direct energy consumption by primary energy source	123
EN4	Indirect energy consumption by primary source	Not reported
EN5	Energy saved due to conservation and efficiency improvements	123
EN6	Initiatives to provide energy-efficient or renewable energy-based products and services and reductions in energy requirements as a result of these initiatives	125
EN7	Initiatives to reduce indirect energy consumption and reductions achieved	Not reported
Water
EN8	Total water withdrawal by source	123
EN9	Water sources significantly affected by withdrawal of water	Not reported
EN10	Percentage and total volume of water recycled and reused	Not reported
Biodiversity
EN11	Location and size of land owned, leased, managed in or adjacent to protected areas and areas of high biodiversity value outside protected areas	Not reported
EN12	Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas	Not reported
EN13	Habitats protected or restored	Not reported
EN14	Strategies, current actions and future plans for managing impacts on biodiversity	Not reported
EN15	Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk	Not reported
Emission, effluents and waste
EN16	Total direct and indirect greenhouse gas emissions by weight	124
EN17	Other relevant indirect greenhouse gas emissions by weight	124
EN18	Initiatives to reduce greenhouse gas emissions and reductions achieved	124
EN19	Emissions of ozone-depleting substances by weight	Not reported
EN20	NO, SO, and other significant air emissions by type and weight	Not reported
EN21	Total water discharge by quality and destination	Not reported
EN22	Total weight of waste by type and disposal method	Not reported
EN23	Total number and volume of significant spills	Not reported
EN24	Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally	Not reported
EN25	Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organisation’s discharges of water and run-off	Not reported
Product and services
EN26	Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation	125
EN27	Percentage of products sold and their packaging materials that are reclaimed by category	Not reported
Compliance
EN28	Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations	19
Transport
EN29	Significant environmental impacts of transporting products and other goods and materials used for the organisation’s operations, and transporting members of the workforce	Not reported
Overall
EN30	Total environmental protection expenditures and investments by type	Not reported
SOCIAL
Employment
LA1	Total workforce by employment type, employment contract and region	110
LA2	Total number and rate of employee turnover by age group, gender and region	110
LA3	Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations	110 – 111
LA15	Return to work and retention rates after parental leave, by gender	Not reported
Labour/management relation
LA4	Percentage of employees covered by collective bargaining agreements	112
LA5	Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements	Not reported
Occupational health and safety
LA6	Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programmes	Not reported
LA7	Rates of injury, occupational diseases, lost days and absenteeism, and number of work-related fatalities by region and by gender	113
LA8	Education, training, counselling, prevention and risk control programmes in place to assist workforce members, their families, or community members regarding serious diseases	114
LA9	Health and safety topics covered in formal agreements with trade unions	Not reported
Training and education
LA10	Average hours of training per year per employee by employee category	Not reported
LA11	Programmes for skills management and life-long learning that support the continued employability of employees and assist them in managing career endings	115 – 116
LA12	Percentage of employees receiving regular performance and career development reviews	114
Diversity and equal opportunity
LA13	Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership and other indicators of diversity	117 – 118
Equal remuneration for women and men
LA14	Ratio of basic salary of men to women by employee category	Not reported
HR1	Percentage and total number of significant investment agreements that include human rights clauses or that have undergone human rights screening	Not reported
HR2	Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken	Not reported
HR3	Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained	Not reported
Non-discrimination
HR4	Total number of incidents of discrimination and actions taken	Not reported
Freedom of association and collective bargaining
HR5	Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights	112
Child labour
HR6	Operations identified as having significant risk for incidents of child labour, and measures taken to contribute to the elimination of child labour	79
Prevention of forced and compulsory labour
HR7	Operations identified as having significant risk for incidents of forced or compulsory labour, and measures to contribute to the elimination of forced or compulsory labour	79
Security practices
HR8	Percentage of security personnel trained in the organisation’s policies or procedures concerning aspects of human rights that are relevant to operations	Not reported
Indigenous rights
HR9	Total number of incidents of violations involving rights of indigenous people and actions taken	Not applicable
Assessment
HR10	Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments	79
Remediation
HR11	Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms	79
Local communities
SO1	Percentage of operations with implemented local community engagement, impact assessments, and development programmes	118
SO9	Operations with significant potential or actual negative impacts on local communities	Not reported
SO10	Prevention and mitigation measures implemented in operations with significant potential or actual negative impact on local communities	Not reported
Corruption
SO2	Percentage and total number of business units analysed for risks related to corruption	Not reported
SO3	Percentage of employees trained in organisation’s anti-corruption policies and procedures	Not reported
SO4	Actions taken in response to incidents of corruption	Not applicable
Public policy
SO5	Public policy positions and participation in public policy development and lobbying Total value of financial and in-kind contributions to political parties, politicians and related institutions by country	Not reported
SO6		Not reported
Anti-competitive behaviour
SO7	Total number of legal actions for anti-competitive behaviour, anti-trust and monopoly practices and their outcomes	Not applicable
Compliance
SO8	Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations	19
Customer health and safety
PR1	Life cycle stages in which health and safety impacts of products and services are assessed for improvement and percentage of significant products and services categories subject to such procedures	72
PR2	Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes	Not applicable
Product and service labelling
PR3	Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements	Not reported
PR4	Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labelling, by type of outcomes	Not applicable
PR5	Practices related to customer satisfaction, including results of surveys measuring customer satisfaction	71, 109, 124
Marketing communications
PR6	Programmes for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion and sponsorship	Not reported
PR7	Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion and sponsorship by type of outcomes	Not applicable
Customers’ privacy
PR8	Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data	Not applicable
Compliances
PR9	Monetary value of significant fines for non-compliance with laws and regulations concerning the provision of products and services	19