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1.Strategy and Analysis

Section   Indicator Related Page
1.1   Statement from the most senior decisionmaker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy.
1.2   Description of key impacts, risks, and opportunities.

2.Organizational Profile

Section   Indicator Related Page
2.1   Name of the organization.
2.2   Primary brands, products, and/or services.
2.3   Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.
2.4   Location of organization’s headquarters.
2.5   Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.
2.6   Nature of ownership and legal form.
2.7   Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).
2.8   Statement from the most senior decisionmaker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy.
2.9   Significant changes during the reporting period regarding size, structure, or ownership including:
• The location of, or changes in operations, including facility openings, closings, and expansions; and
• Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations).
Not applicable
2.10   Awards received in the reporting period.

3.Report Parameters

Section   Indicator Related Page
Report Profile
3.1   Reporting period (e.g., fiscal/calendar year) for information provided.
3.2   Date of most recent previous report (if any).
3.3   Reporting cycle (annual, biennial, etc.)
3.4   Contact point for questions regarding the report or its contents.
Report Scope and Boundary
3.5   Process for defining report content, including:
• Determining materiality;
• Prioritizing topics within the report; and
• Identifying stakeholders the organization expects to use the report.
3.6   Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers).
3.7   State any specific limitations on the scope or boundary of the report.
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 organizations.
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.
3.10   Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/ acquisitions, change of base years/periods, nature of business, measurement methods). Not applicable
3.11   Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.
GRI Content Index
3.12   Table identifying the location of the Standard Disclosures in the report.
  • Content Indexes for GRI 3.1
Assurance
3.13   Policy and current practice with regard to seeking external assurance for the report.If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided.Also explain the relationship between the reporting organization and the assurance provider(s). -

4.Governance, Commitments, and Engagement

Section   Indicator Related Page
Governance
4.1   Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.
4.2   Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization’s management and the reasons for this arrangement).
4.3   For organizations 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.
4.4   Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.*1
4.5   Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization’s performance (including social and environmental performance).
4.6   Processes in place for the highest governance body to ensure conflicts of interest are avoided.
4.7   Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees, including any consideration of gender and other indicators of diversity.
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.*2
4.9   Procedures of the highest governance body for overseeing the organization’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.
4.10   Processes for evaluating the highest governance body’s own performance, particularly with respect to economic, environmental, and social performance.
Commitments to External Initiatives
4.11   Explanation of whether and how the precautionary approach or principle is addressed by the organization.
4.12   Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses. Not applicable
4.13   Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization:
• Has positions in governance bodies;
• Participates in projects or committees;
• Provides substantive funding beyond routine membership dues; or
• Views membership as strategic.
Not applicable
Stakeholder Engagement
4.14   List of stakeholder groups engaged by the organization. Not applicable
4.15   Basis for identification and selection of stakeholders with whom to engage. Not applicable
4.16   Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.
4.17   Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.

5.Management Approach and Performance Indicators

Section   Indicator Related Page
Economic Performance Indicators
    Disclosure on Management Approach
Aspect: Economic Performance
EC1 CORE 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.
EC2 CORE Financial implications and other risks and opportunities for the organization’s activities due to climate change.
EC3 CORE Coverage of the organization’s defined benefit plan obligations. -
EC4 CORE Significant financial assistance received from government. -
Aspect: Market Presence
EC5 ADD Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation. -
EC6 CORE Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. -
EC7 CORE Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation. -
Aspect: Indirect Economic Impacts
EC8 CORE Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement. -
EC9 ADD Understanding and describing significant indirect economic impacts, including the extent of impacts. -

Environmental

Section   Indicator Related Page
    Disclosure on Management Approach
Aspect: Materials
EN1 CORE Materials used by weight or volume.
EN2 CORE Percentage of materials used that are recycled input materials. -
Aspect: Energy
EN3 CORE Direct energy consumption by primary energy source.
EN4 CORE Indirect energy consumption by primary source.
EN5 ADD Energy saved due to conservation and efficiency improvements.
EN6 ADD Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives.
EN7 ADD Initiatives to reduce indirect energy consumption and reductions achieved.
Aspect: Water
EN8 CORE Total water withdrawal by source.
EN9 ADD Water sources significantly affected by withdrawal of water. -
EN10 ADD Percentage and total volume of water recycled and reused. -
Aspect: Biodiversity
EN11 CORE Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. -
EN12 CORE Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas. -
EN13 ADD Habitats protected or restored. -
EN14 ADD Strategies, current actions, and future plans for managing impacts on biodiversity. -
EN15 ADD Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk. -
Aspect: Emissions, Effluents, and Waste
EN16 CORE Total direct and indirect greenhouse gas emissions by weight.
EN17 CORE Other relevant indirect greenhouse gas emissions by weight.
EN18 ADD Initiatives to reduce greenhouse gas emissions and reductions achieved.
EN19 CORE Emissions of ozone-depleting substances by weight.
EN20 CORE NO, SO, and other significant air emissions by type and weight.
EN21 CORE Total water discharge by quality and destination.
EN22 CORE Total weight of waste by type and disposal method.
EN23 CORE Total number and volume of significant spills.
EN24 ADD 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. -
EN25 ADD Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization’s discharges of water and runoff. -
Aspect: Products and Services
EN26 CORE Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.
EN27 CORE Percentage of products sold and their packaging materials that are reclaimed by category. -
Aspect: Compliance
EN28 CORE Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations. Not applicable
Aspect: Transport
EN29 ADD Significant environmental impacts of transporting products and other goods and materials used for the organization’s operations, and transporting members of the workforce.
Aspect: Overall
EN30 ADD Total environmental protection expenditures and investments by type.

Labor Practices and Decent Work

Section   Indicator Related Page
    Disclosure on Management Approach
Aspect: Employment
LA1 CORE Total workforce by employment type, employment contract, and region, broken down by gender.
LA2 CORE Total number and rate of new employee hires and employee turnover by age group, gender, and region.
LA3 ADD Benefits provided to full-time employees that are not provided to temporary or parttime employees, by significant locations of operation. -
LA15 CORE Return to work and retention rates after parental leave, by gender.
Aspect: Labor/Management Relations
LA4 CORE Percentage of employees covered by collective bargaining agreements. -
LA5 CORE Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements. -
Aspect: Occupational Health and Safety
LA6 ADD Percentage of total workforce represented in formal joint management–worker health and safety committees that help monitor and advise on occupational health and safety programs. -
LA7 CORE Rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender.
LA8 CORE Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.
LA9 ADD Health and safety topics covered in formal agreements with trade unions.
Aspect: Training and Education
LA10 CORE Average hours of training per year per employee by gender, and by employee category. -
LA11 ADD Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.
LA12 ADD Percentage of employees receiving regular performance and career development reviews, by gender. -
Aspect: Diversity and Equal Opportunity
LA13 CORE Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity.
Aspect: Equal Remuneration for Women and Men
LA14 CORE Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation. -

Human Rights

Section   Indicator Related Page
    Disclosure on Management Approach
Aspect: Investment and Procurement Practices
HR1 CORE Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening. -
HR2 CORE Percentage of significant suppliers, contractors, and other business partners that have undergone human rights screening, and actions taken. -
HR3 CORE 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. -
Aspect: Non-discrimination
HR4 CORE Total number of incidents of discrimination and corrective actions taken. -
Aspect: Freedom of Association and Collective Bargaining
HR5 CORE Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights. -
Aspect: Child Labor
HR6 CORE Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor. -
Aspect: Forced and Compulsory Labor Core
HR7 CORE Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor. -
Aspect: Security Practices
HR8 ADD Percentage of security personnel trained in the organization’s policies or procedures concerning aspects of human rights that are relevant to operations. -
Aspect: Indigenous Rights
HR9 ADD Total number of incidents of violations involving rights of indigenous people and actions taken. -
Aspect: Assessment
HR10 CORE Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments. -
Aspect: Remediation
HR11 CORE Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms. -

Society

Section   Indicator Related Page
    Disclosure on Management Approach
Aspect: Local Communities
SO1 CORE Percentage of operations with implemented local community engagement, impact assessments, and development programs. -
SO9 CORE Operations with significant potential or actual negative impacts on local communities. -
SO10 CORE Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities. -
Aspect: Corruption
SO2 CORE Percentage and total number of business units analyzed for risks related to corruption.
SO3 CORE Percentage of employees trained in organization’s anti-corruption policies and procedures.
SO4 CORE Actions taken in response to incidents of corruption.
Aspect: Public Policy
SO5 CORE Public policy positions and participation in public policy development and lobbying. -
SO6 ADD Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country. -
Aspect: Anti-Competitive Behavior
SO7 ADD Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes. Not applicable
Aspect: Compliance
SO8 CORE Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with laws and regulations. Not applicable

Product Responsibility

Section   Indicator Related Page
    Disclosure on Management Approach
Aspect: Customer Health and Safety
PR1 CORE 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.
PR2 ADD 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
Aspect: Product and Service Labeling
PR3 CORE Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.
PR4 ADD Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. Not applicable
PR5 ADD Practices related to customer satisfaction, including results of surveys measuring customer satisfaction. -
Aspect: Marketing Communications
PR6 CORE Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship. -
PR7 ADD 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
Aspect: Customer Privacy
PR8 ADD Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. -
Aspect: Compliance
PR9 CORE Monetary value of significant fines for noncompliance with laws and regulations concerning the provision and use of products and services. Not applicable

*1 Include reference to processes regarding:

  • The use of shareholder resolutions or other mechanisms for enabling minority shareholders to express opinions to the highest governance body; and
  • Informing and consulting employees about the working relationships with formal representation bodies such as organization level 'work councils', and representation of employees in the highest governance body.

*2 Explain the degree to which these:

  • Are applied across the organization in different regions and department/units; and
  • Relate to internationally agreed standards.

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