GRI standard number | Disclosure title | Reason for omission |
Organisational profile | ||
GRI 102-1 | Name of the organisation | |
GRI 102-2 | Activities, brands, products and services | |
GRI 102-3 | Location of headquarters | |
GRI 102-4 | Location of operations | |
GRI 102-5 | Ownership and legal form | |
GRI 102-6 | Markets served | |
GRI 102-7 | Scale of the organisation | |
GRI 102-8 | Information on employees and other workers | |
GRI 102-9 | Supply chain | |
GRI 102-10 | Significant changes to the organisation and its supply chain | |
GRI 102-11 | Precautionary principle or approach | |
GRI 102-12 | External initiatives | |
GRI 102-13 | Membership of associations | |
Strategy | ||
GRI 102-14 | Statement from senior decision-maker | |
GRI 102-15 | Key impacts, risks and opportunities | |
Ethics and integrity | ||
GRI 102-16 | Values, principles, standards and norms of behaviour | |
GRI 102-17 | Mechanisms for advice and concerns about ethics | |
Governance | ||
GRI 102-18 | Governance structure | |
GRI 102-19 | Delegating authority | |
GRI 102-20 | Executive-level responsibility for economic, environmental and social topics | |
GRI 102-21 | Consulting stakeholders on economic, environmental and social topics | |
GRI 102-22 | Composition of the highest governance body and its committees | |
GRI 102-23 | Chair of the highest governance body | |
GRI 102-24 | Nominating and selecting the highest governance body | |
GRI 102-25 | Conflicts of interest | |
GRI 102-26 | Role of highest governance body in setting purpose, values and strategy | |
GRI 102-27 | Collective knowledge of highest governance body | |
GRI 102-28 | Evaluating the highest governance body’s performance | |
GRI 102-29 | Identifying and managing economic, environmental and social impacts | |
GRI 102-30 | Effectiveness of risk management processes | |
GRI 102-31 | Review of economic, environmental and social topics | |
GRI 102-32 | Highest governance body’s role in sustainability reporting | |
GRI 102-33 | Communicating critical concerns | |
GRI 102-34 | Nature and total number of critical concerns | |
GRI 102-35 | Remuneration policies | |
GRI 102-36 | Process for determining remuneration | |
GRI 102-37 | Stakeholders’ involvement in remuneration | |
GRI 102-38 | Annual total compensation ratio | Not reported due to confidentiality |
GRI 102-39 | Percentage increase in annual total compensation ratio | Not reported due to confidentiality |
Stakeholder engagement | ||
GRI 102-40 | List of stakeholder groups | |
GRI 102-41 | Collective bargaining agreements | |
GRI 102-42 | Identifying and selecting stakeholders | |
GRI 102-43 | Approach to stakeholder engagement | |
GRI 102-44 | Key topics and concerns raised | |
Reporting practices | ||
GRI 102-45 | Entities included in the Consolidated Financial Statements | |
GRI 102-46 | Defining report content and topic boundaries | |
GRI 102-47 | List of material topics | |
GRI 102-48 | Restatements of information | |
GRI 102-49 | Changes in reporting | |
GRI 102-50 | Reporting period | |
GRI 102-51 | Date of most recent report | |
GRI 102-52 | Reporting cycle | |
GRI 102-53 | Contact point for questions regarding the report | |
GRI 102-54 | Claims of reporting in accordance with the GRI Standards | |
GRI 102-55 | GRI content index | |
GRI 102-56 | External assurance | |
Management approach | ||
GRI 103-1 | Explanation of the material topic and its boundary | |
GRI 103-2 | The management approach and its components | |
GRI 103-3 | Evaluation of the management approach | |
Economic performance | ||
GRI 201-1 | Direct economic value generated and distributed | |
GRI 201-2 | Financial implications and other risks and opportunities due to climate change | |
GRI 201-3 | Defined benefit plan obligations and other retirement plans | |
GRI 201-4 | Financial assistance received from Government | |
Market presence | ||
GRI 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | |
GRI 202-2 | Proportion of senior management hired from the local community | |
Indirect economic impacts | ||
GRI 203-1 | Infrastructure investments and services supported | |
GRI 203-2 | Significant indirect economic impacts | |
Procurement practices | ||
GRI 204-1 | Proportion of spending on local suppliers | |
Anti-corruption | ||
GRI 205-1 | Operations assessed for risks related to corruption | |
GRI 205-2 | Communication and training about anti-corruption policies and procedures | |
GRI 205-3 | Confirmed incidents of corruption and actions taken | |
Anti competitive behaviour | ||
GRI 206-1 | Legal actions for anti-competitive behaviour, anti-trust and monopoly practices | |
Materials | ||
GRI 301-1 | Materials used by weight or volume | |
GRI 301-2 | Recycled input materials used | |
GRI 301-3 | Reclaimed products and their packaging materials | |
Energy | ||
GRI 302-1 | Energy consumption within the organisation | |
GRI 302-2 | Energy consumption outside of the organisation | |
GRI 302-3 | Energy intensity | |
GRI 302-4 | Reduction of energy consumption | |
GRI 302-5 | Reductions in energy requirements of products and services | |
Bio-diversity | ||
GRI 304-1 | Operational sites owned, leased, managed in or adjacent to, protected areas and areas of high biodiversity value outside protected areas | |
GRI 304-2 | Significant impacts of activities, products and services on biodiversity | |
GRI 304-3 | Habitats protected or restored | |
GRI 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | |
Emissions | ||
GRI 305-1 | Direct (Scope 1) GHG emissions | |
GRI 305-2 | Energy indirect (Scope 2) GHG emissions | |
GRI 305-3 | Other indirect (Scope 3) GHG emissions | |
GRI 305-4 | GHG emissions intensity | |
GRI 305-5 | Reduction of GHG emissions | |
GRI 305-6 | Emissions of ozone depleting substances (ODS) | |
GRI 305-7 | Nitrogen oxides (NOX), sulfur oxides (SOX) and other significant air emissions | |
Environmental compliance | ||
GRI 307-1 | Non-compliance with environmental laws and regulations | |
Supplier environmental assessment | ||
GRI 308-1 | New suppliers that were screened using environmental criteria | |
GRI 308-2 | Negative environmental impacts in the supply chain and actions taken | |
Employment | ||
GRI 401-1 | New employee hires and employee turnover | |
GRI 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | |
GRI 401-3 | Parental leave | |
Labour/Management related data | ||
GRI 402-1 | Minimum notice periods regarding operational changes | |
Occupational health and safety | ||
GRI 403-1 | Workers representation in formal joint management – worker health and safety committees |
|
GRI 403-2 | Types of injury and rates of injury, occupational diseases, lost days and absenteeism and number of work-related fatalities | |
GRI 403-3 | Workers with high incidence or high risk of diseases related to their occupation | |
GRI 403-4 | Health and safety topics covered in formal agreements with trade unions | |
Training and education | ||
GRI 404-1 | Average hours of training annually each employee | |
GRI 404-2 | Programmes for upgrading employee skills and transition assistance programmes | |
GRI 404-3 | Percentage of employees receiving regular performance and career development reviews |
|
Diversity and equal opportunity | ||
GRI 405-1 | Diversity of governance bodies and employees | |
GRI 405-2 | Ratio of basic salary and remuneration of women to men | |
Non-discrimination | ||
GRI 406-1 | Incidents of discrimination and corrective actions taken | |
Child labour | ||
GRI 408-1 | Operations and suppliers at significant risk for incidents of child labour | |
Forced or compulsory labour | ||
GRI 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labour |
|
Security practices | ||
GRI 410-1 | Security personnel trained in human rights policies or procedures | |
Human rights assessment | ||
GRI 412-1 | Operations that have been subject to human rights reviews or impact assessments | |
GRI 412-2 | Employee training on human rights policies or procedures | |
GRI 412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | |
Local communities | ||
GRI 413-1 | Operations with local community engagement, impact assessments and development programmes | |
GRI 413-2 | Operations with significant actual and potential negative impacts on local communities |
|
Supplier social assessment | ||
GRI 414-1 | New suppliers that were screened using social criteria | |
GRI 414-2 | Negative social impacts in the supply chain and actions taken | |
Marketing and labelling | ||
GRI 417-1 | Requirements for product and service information and labelling | |
GRI 417-2 | Incidents of non-compliance concerning product and service information and labelling |
|
GRI 417-3 | Incidents of non-compliance concerning marketing communications | |
Customer privacy | ||
GRI 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data |
|
Social economic compliance | ||
GRI 419-1 | Non-compliance with laws and regulations in the social and economic area | |
Digital finance | ||
ESG considerations |