GRI Standard Calculating Table
General Disclosures
Description | Core Questions |
Standards | Corresponding Location |
---|---|---|---|
1. Organization Profile | |||
102-1 | ● | Name of the organization | |
102-2 | ● | Activities, brands, products and services | |
102-3 | ● | Headquarters location | |
102-4 | ● | Office locations | |
102-5 | ● | Ownership type and legal form | |
102-6 | ● | Participating markets | |
102-7 | ● | Scale of organization | |
102-8 | ● | Information regarding employees and other staff members | |
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 | |
2. Strategies | |||
102-14 | ● | Statement from senior decision-maker | |
102-15 | Key impacts, risks, and opportunities | ||
3. Ethics and integrity | |||
102-16 | ● | Values, principles, standards, and norms of behavior | |
102-17 | Mechanisms for advice and concerns about ethics | ||
4. 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 and 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 | ||
5. 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 | |
6. Report | |||
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
Description | Core Questions |
Standards | Corresponding Location |
---|---|---|---|
103-1 | Explanation of the material topic and its boundaries | ||
103-2 | The management approach and its components | ||
103-3 | Evaluation of the management approach |
Economic
Description | Core Questions |
Standards | Corresponding Location |
---|---|---|---|
201: 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 | ||
202: 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 | ||
203: Indirect Economic Impacts | |||
203-1 | Infrastructure investments and services supported | ||
203-2 | Significant indirect economic impacts | ||
204: Procurement Practices | |||
204-1 | Proportion of spending on local suppliers | ||
205: Anti-corruption | |||
205-1 | Operations assessed for risks related to corruption | ||
205-2 | Communication and training about anti-corruption policies and process | ||
205-3 | Confirmed incidents of corruption and actions taken | ||
206: Anti-competitive Behavior | |||
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
Environment
Description | Core Questions |
Standards | Corresponding Location |
---|---|---|---|
301: Materials | |||
301-1 | Materials used by weight or volume | ||
301-2 | Recycled input materials used | ||
301-3 | Reclaimed products and their packaging materials | ||
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 | ||
303: Water | |||
303-1 | Water withdrawal by source | ||
303-2 | Water sources significantly affected by withdrawal of water | ||
303-3 | Water recycled and reused | ||
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 | |
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 | ||
306: Effluents and Waste | |||
306-1 | Water discharge by quality and destination | ||
306-2 | Waste by type and disposal method | ||
306-3 | Significant spills | None applicable | |
306-4 | Transport of hazardous waste | None applicable | |
306-5 | Water bodies affected by water discharges and/or runoff | None applicable | |
307: Environmental Compliance | |||
307-1 | Non-compliance with environmental laws and regulations | ||
308: 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 | None applicable |
Social
Description | Core Questions |
Standards | Corresponding Location |
---|---|---|---|
401: 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 | ||
402: Labor/Management Relations | |||
402-1 | Minimum notice periods regarding operational changes | ||
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 | ||
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 | ||
405: Diversity and Equal Opportunity | |||
405-1 | Diversity of governance bodies and employees | ||
405-2 | Ratio of basic salary and remuneration of women to men | ||
406: Non-discrimination | |||
406-1 | Incidents of discrimination and corrective actions taken | ||
407: 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 | ||
408: Child Labor | |||
408-1 | Operations and suppliers at significant risk for incidents of child labor | None applicable | |
409: Forced or Compulsory Labor | |||
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | None applicable | |
410: Security Practices | |||
410-1 | Security personnel trained in human rights policies or procedures | ||
411: Rights of Indigenous Peoples | |||
411-1 | Incidents of violations involving rights of indigenous peoples | ||
412: 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 | ||
413: 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 | ||
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 | ||
415: Public Policy | |||
415-1 | Political contributions | ||
416: Customer Health and Safety | |||
416-1 | Assessment of the health and safety impacts of product and service categories | ||
416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | ||
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 | ||
417-3 | Incidents of non-compliance concerning marketing communications | ||
418: Customer Privacy | |||
418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | ||
419: Socioeconomic Compliance | |||
419-1 | Non-compliance with laws and regulations in the social and economic area |