G3 AL B Index and Checklist

7/28/2019 G3 AL B Index and Checklist

1/133

How to complete the Content Index template?

Level of Reporting columnIn this column, select from the drop-down menu provided, whether the disclosure

Location of disclosure column

For partially reported disclosures, indicate the part not reported colu

If you have indicated partial reporting on a disclosure, you should explain which s

Reason for omission column

In this column of the Content Index, please select the appropriate reason for omis

Explanation column

Reported by column

Checklist tab

Content Index

GRI Application Level Check

GRI Application Level Check Methodology

To show where a disclosure can be found, the organization can indicate individuannual report). Locations should be specific to one or two pages. If a disclosure c

information that can be found on each of these pages. If a disclosure is addres

A reason for omission should never be added without an explanation - if a reasonshort explanation why the information could not be reported. In line with the GRI

This column only applies if you have indicated that information is 'not available' u

not currently available, you also need to provide a specific year by when you willshould include an explanation of why this shift was necessary.

Checklist is a more detailed version of the GRI Content Index. It is filled in only ifIndicators are reported Partially (Application Level A).

If an organization has Fully reported all disclosure items, every line in the Checklirelevant line in the Checklist will read Not.
https://www.globalreporting.org/reporting/reporting-support/reporting-resources/content-index-and-checklist/Pages/default.aspxhttps://www.globalreporting.org/reporting/report-services/application-levels/Pages/default.aspxhttps://www.globalreporting.org/SiteCollectionDocuments/ALC-Methodology.pdfhttps://www.globalreporting.org/SiteCollectionDocuments/ALC-Methodology.pdfhttps://www.globalreporting.org/reporting/report-services/application-levels/Pages/default.aspxhttps://www.globalreporting.org/reporting/reporting-support/reporting-resources/content-index-and-checklist/Pages/default.aspx


2/133

has been Fully, Partially or Not reported. This column should be filled in for all disclosur

n

pecific data have not been reported on in this column of the Content Index.

sion from the drop-down menu in line with the GRI Application Level Check Methodology

al page numbers from the sustainability report or from other documents (e.g., from itsn be found across a wide range of pages, the Content Index should state the pertinent

sed in a separate online document or text, a direct URL to this information should be

for omission has been cited for Partial or Not reported disclosures, there needs to be application Level Check Methodology.

nder the reason for omission. In addition to explaining why the disclosure information is

be able to report on the disclosure. If this target year changes in a future report, you

rofile disclosures are reported Partially (Application Levels A, B and C) and if Core

t will read Yes. When an organization has Not reported the disclosure item, the


3/133

es.

.


4/133

1.1

1.2

2.1

2.2

2.3

2.4

2.5

2.6

2.7

2.8

2.9

2.10

3.1

3.2

3.3

3.4

3.5

3.6

3.7

3.8

3.9

ProfileDisclosure

ProfileDisclosure

ProfileDisclosure


5/133

3.10

3.11

3.12

3.13

4.1

4.2

4.3

4.4

4.5

4.6

4.7

4.8

4.9

4.10

4.11

4.12

4.134.14

4.15

4.16

4.17

ProfileDisclosure


6/133

G3 DMA

DMA EC

Aspects

DMA EN

Aspects

DMA LA

Aspects

DMA HR

Aspects

DMA SO

Aspects

DMA PR

Aspects

REPORT O

REPORT FU


7/133

Indicator

Economic perf

EC1

EC2

EC3

EC4

Market presen

EC5

EC6

EC7

Indirect econo

EC8

EC9

Indicator

Materials

EN1

EN2

Energy

EN3

EN4EN5

EN6

EN7

Water

EN8

EN9

EN10

Biodiversity

EN11

EN12

EN13

EN14

EN15

Emissions, effl

EN16

EN17


8/133

EN18

EN19

EN20

EN21

EN22

EN23

EN24

EN25

Products and

EN26

EN27

Compliance

EN28

Transport

EN29Overall

EN30

Indicator

Employment

LA1

LA2

LA3Labor/manage

LA4

LA5

Occupational

LA6

LA7

LA8

LA9

Training and e

LA10

LA11

LA12

Diversity and


9/133

LA13

LA14

Indicator

Investment an

HR1

HR2

HR3

Non-discrimin

HR4

Freedom of as

HR5

Child labor

HR6

Forced and co

HR7

Security practi

HR8

Indigenous rig

HR9

Indicator

Community

SO1

Corruption

SO2

SO3

SO4

Public policy

SO5

SO6

Anti-competiti

SO7

Compliance


10/133

SO8

Indicator

Customer heal

PR1

PR2

Product and s

PR3

PR4

PR5

Marketing com

PR6

PR7

Customer priv

PR8

Compliance

PR9


11/133


12/133

G3 Content Index - GRIApplication Level B

STANDARD DISCLOSURES PAR

REPORT FULLY ON THE BELOW SELECTION OF PROFILE DIS

1. Strategy and A

Disclosure

Statement from the most senior decision-maker of the organization.

Description of key impacts, risks, and opportunities.

2. Organizational

Disclosure

Name of the organization.

Primary brands, products, and/or services.

Location of organization's headquarters.

Nature of ownership and legal form.

Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).

Scale of the reporting organization.

Significant changes during the reporting period regarding size, structure, or ownership.

Awards received in the reporting period.

3. Report Param

Disclosure

Reporting period (e.g., fiscal/calendar year) for information provided.

Date of most recent previous report (if any).

Reporting cycle (annual, biennial, etc.)

Contact point for questions regarding the report or its contents.

Process for defining report content.

Operational structure of the organization, including main divisions, operating companies, subsidiaries, and jointventures.

Number of countries where the organization operates, and names of countries with either major operations orthat are specifically relevant to the sustainability issues covered in the report.

Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). SeeGRI Boundary Protocol for further guidance.

State any specific limitations on the scope or boundary of the report (see completeness principle for explanationof scope).

Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities thatcan significantly affect comparability from period to period and/or between organizations.

Data measurement techniques and the bases of calculations, including assumptions and techniques underlyingestimations applied to the compilation of the Indicators and other information in the report. Explain any decisionsnot to apply, or to substantially diverge from, the GRI Indicator Protocols.


13/133

Table identifying the location of the Standard Disclosures in the report.

Policy and current practice with regard to seeking external assurance for the report.

4. Governance, Commitments

Disclosure

Indicate whether the Chair of the highest governance body is also an executive officer.

Processes in place for the highest governance body to ensure conflicts of interest are avoided.

Explanation of whether and how the precautionary approach or principle is addressed by the organization.

List of stakeholder groups engaged by the organization.

Basis for identification and selection of stakeholders with whom to engage.

Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.

STANDARD DIS

Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for suchre-statement (e.g.,mergers/acquisitions, change of base years/periods, nature of business, measurementmethods).

Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied inthe report.

Governance structure of the organization, including committees under the highest governance body responsiblefor specific tasks, such as setting strategy or organizational oversight.

For organizations that have a unitary board structure, state the number of members of the highest governancebody that are independent and/or non-executive members.

Mechanisms for shareholders and employees to provide recommendations or direction to the highest

governance body.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 environmentalperformance).

Process for determining the qualifications and expertise of the members of the highest governance body forguiding the organization's strategy on economic, environmental, and social topics.

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.

Procedures of the highest governance body for overseeing the organization's identification and management ofeconomic, environmental, and social performance, including relevant risks and opportunities, and adherence orcompliance with internationally agreed standards, codes of conduct, and principles.

Processes for evaluating the highest governance body's own performance, particularly with respect to economic,environmental, and social performance.

Externally developed economic, environmental, and social charters, principles, or other initiatives to which theorganization subscribes or endorses.

Memberships in associations (such as industry associations) and/or national/international advocacyorganizations in which the organization: * Has positions in governance bodies; * Participates in projects orcommittees; * Provides substantive funding beyond routine membership dues; or * Views membership as

strategic.

Key topics and concerns that have been raised through stakeholder engagement, and how the organization hasresponded to those key topics and concerns, including through its reporting.


14/133

Disclosure

Disclosure on Management Approach EC

Economic performance

Market presence

Indirect economic impacts

Disclosure on Management Approach EN

Materials

Energy

Water

Biodiversity

Emissions, effluents and waste

Products and services

Compliance

Transport

Overall

Disclosure on Management Approach LA

Employment

Labor/management relations

Occupational health and safety

Training and education

Diversity and equal opportunity

Disclosure on Management Approach HR

Investment and procurement practices

Non-discrimination

Freedom of association and collective bargaining

Child laborForced and compulsory labor

Security practices

Indigenous rights

Disclosure on Management Approach SO

Community

Corruption

Public policy

Anti-competitive behavior

Compliance

Disclosure on Management Approach PR

Customer health and safetyProduct and service labelling

Marketing communications

Customer privacy

Compliance

STANDARD DISCLOSURES PART III

Economic

N THE DISCLOSURES ON MANAGEMENT APPROACH FOR EACH CATEGORY. YOU SHOULD BINDICATOR THAT YOU HAVE R

LLY ON AT LEAST 20 CORE OR ADDITIONAL PERFORMANCE INDICATORS - AT LEAST 1 FROMRIGHTS, SOCIETY, PRODUC


15/133

Disclosure

ormance

Financial implications and other risks and opportunities for the organization's activities due to climate change.

Coverage of the organization's defined benefit plan obligations.

Significant financial assistance received from government.

e

Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.

ic impacts

Understanding and describing significant indirect economic impacts, including the extent of impacts.

Environment

Disclosure

Materials used by weight or volume.

Percentage of materials used that are recycled input materials.

Direct energy consumption by primary energy source.

Indirect energy consumption by primary source.Energy saved due to conservation and efficiency improvements.

Initiatives to reduce indirect energy consumption and reductions achieved.

Total water withdrawal by source.

Water sources significantly affected by withdrawal of water.

Percentage and total volume of water recycled and reused.

Habitats protected or restored.

Strategies, current actions, and future plans for managing impacts on biodiversity.

uents and waste

Total direct and indirect greenhouse gas emissions by weight.

Other relevant indirect greenhouse gas emissions by weight.

Direct economic value generated and distributed, including revenues, operating costs, employee compensation,donations and other community investments, retained earnings, and payments to capital providers andgovernments.

Range of ratios of standard entry level wage compared to local minimum wage at significant locations ofoperation.

Procedures for local hiring and proportion of senior management hired from the local community at significantlocations of operation.

Development and impact of infrastructure investments and services provided primarily for public benefit throughcommercial, in-kind, or pro bono engagement.

Initiatives to provide energy-efficient or renewable energy based products and services, and reductions inenergy requirements as a result of these initiatives.

Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of highbiodiversity value outside protected areas.

Description of significant impacts of activities, products, and services on biodiversity in protected areas andareas of high biodiversity value outside protected areas.

Number of IUCN Red List species and national conservation list species with habitats in areas affected byoperations, by level of extinction risk.


16/133

Initiatives to reduce greenhouse gas emissions and reductions achieved.

Emissions of ozone-depleting substances by weight.

NOx, SOx, and other significant air emissions by type and weight.

Total water discharge by quality and destination.

Total weight of waste by type and disposal method.

Total number and volume of significant spills.

ervices

Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.

Percentage of products sold and their packaging materials that are reclaimed by category.

Total environmental protection expenditures and investments by type.

Social: Labor Practices an

Disclosure

Total workforce by employment type, employment contract, and region.

Total number and rate of employee turnover by age group, gender, and region.

ent relations

Percentage of employees covered by collective bargaining agreements.

ealth and safety

Health and safety topics covered in formal agreements with trade unions.

ucation

Average hours of training per year per employee by employee category.

Percentage of employees receiving regular performance and career development reviews.

qual opportunity

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.Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affectedby the reporting organization's discharges of water and runoff.

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance withenvironmental laws and regulations.

Significant environmental impacts of transporting products and other goods and materials used for the

organization's operations, and transporting members of the workforce.

Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major

operations.

Minimum notice period(s) regarding significant operational changes, including whether it is specified in collectiveagreements.

Percentage of total workforce represented in formal joint management-worker health and safety committees thathelp monitor and advise on occupational health and safety programs.

Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities byregion.

Education, training, counseling, prevention, and risk-control programs in place to assist workforce members,their families, or community members regarding serious diseases.

Programs for skills management and lifelong learning that support the continued employability of employees andassist them in managing career endings.


17/133

Ratio of basic salary of men to women by employee category.

Social: Human R

Disclosure

procurement practices

tion

Total number of incidents of discrimination and actions taken.

ociation and collective bargaining

pulsory labor

ces

ts

Total number of incidents of violations involving rights of indigenous people and actions taken.

Social: Socie

Disclosure

Percentage and total number of business units analyzed for risks related to corruption.

Percentage of employees trained in organization's anti-corruption policies and procedures.

Actions taken in response to incidents of corruption.

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.

e behavior

Composition of governance bodies and breakdown of employees per category according to gender, age group,minority group membership, and other indicators of diversity.

Percentage and total number of significant investment agreements that include human rights clauses or thathave undergone human rights screening.

Percentage of significant suppliers and contractors that have undergone screening on human rights and actionstaken.

Total hours of employee training on policies and procedures concerning aspects of human rights that arerelevant to operations, including the percentage of employees trained.

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.

Operations identified as having significant risk for incidents of child labor, and measures taken to contribute tothe elimination of child labor.

Operations identified as having significant risk for incidents of forced or compulsory labor, and measures tocontribute to the elimination of forced or compulsory labor.

Percentage of security personnel trained in the organization's policies or procedures concerning aspects ofhuman rights that are relevant to operations.

Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts ofoperations on communities, including entering, operating, and exiting.

Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and theiroutcomes.


18/133

Social: Product Resp

Disclosure

h and safety

rvice labelling

Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.

munications

cy

Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with lawsand regulations.

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.

Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safetyimpacts of products and services during their life cycle, by type of outcomes.

Type of product and service information required by procedures, and percentage of significant products andservices subject to such information requirements.

Total number of incidents of non-compliance with regulations and voluntary codes concerning product andservice information and labeling, by type of outcomes.

Programs for adherence to laws, standards, and voluntary codes related to marketing communications, includingadvertising, promotion, and sponsorship.

Total number of incidents of non-compliance with regulations and voluntary codes concerning marketingcommunications, including advertising, promotion, and sponsorship by type of outcomes.

Monetary value of significant fines for non-compliance with laws and regulations concerning the provision anduse of products and services.


19/133


20/133

pplication Level BAssured by

I: Profile Disclosures

LOSURES OR PROVIDE A REASON FOR OMISSION

alysis

Location of Disclosure Explanation for t

rofile


ters


Level ofreporting

Reason foromission

Level ofreporting

Reason foromission

Level ofreporting

Reason foromission


21/133

, and Engagement


CLOSURES PART II: Disclosures on Management Approach (DMAs)

Level ofreporting

Reason foromission


22/133

Location of Disclosure Further comment

: Performance Indicators

ABLE TO DISCLOSE THIS INFORMATION ON THE ASPECT LEVEL FOR EPORTED FULLY ON.

Level ofreporting

EACH CATEGORY (ECONOMIC, ENVIRONMENT, LABOR PRACTICES & DRESPONSIBLITY)


23/133

Location of Disclosure

l


Level ofreporting

Level ofreporting


24/133

d Decent Work

Location of DisclosureLevel ofreporting


25/133

ights


y


Level ofreporting

Level ofreporting


26/133

nsibility

Location of DisclosureLevel ofreporting


27/133


28/133

e reason for omission




29/133



30/133

s

CH PERFORMANCE

CENT WORK, HUMAN


31/133


32/133


33/133


34/133


35/133


36/133


37/133


38/133


39/133


40/133


41/133


42/133


43/133


44/133

Disclosure Title of the dislcosure

1.1

1.2


2.1 Name of the organization.

2.2 Primary brands, products, and/or services.

2.3

2.4 Location of organization's headquarters.

2.5

2.6 Nature of ownership and legal form.

Statement from the most senior decision-makerof the organization

Description of key impacts, risks, andopportunities.

Operational structure of the organization,including main divisions, operating companies,subsidiaries, and joint ventures.

Number of countries where the organizationoperates, and names of countries with eithermajor operations or that are specifically relevantto the sustainability issues covered in the report.


45/133

2.7

2.8 Scale of the reporting organization.

2.9

2.10 Awards received in the reporting period.


3.1

3.2 Date of most recent previous report (if any).

3.3 Reporting cycle (annual, biennial, etc.)

3.4 Contact point for questions.

3.5 Process for defining report content.

3.6

3.7

3.8

3.9

Markets served (including geographicbreakdown, sectors served, and types ofcustomers/beneficiaries).

Significant changes during the reporting periodregarding size, structure, or ownership.

Reporting period (e.g., fiscal/calendar year) for

information provided.

Boundary of the report (e.g., countries,divisions, subsidiaries, leased facilities, jointventures, suppliers). See GRI BoundaryProtocol for further guidance.

State any specific limitations on the scope orboundary of the report (see completenessPrinciple for explanation of scope).

Basis for reporting on joint ventures,

Data measurement techniques and the bases ofcalculations, including assumptions and


46/133

3.10

3.11

3.12

3.13


4.1

4.2

4.3

4.4

4.5

4.6

ec n ques un er y ng es ma ons app e o ecompilation of the Indicators and otherinformation in the report.

Explanation of the effect of any re-statements ofinformation provided in earlier reports, and thereasons for such re-statement (e.g.,mergers/acquisitions, change of baseyears/periods, nature of business, measurementmethods).

Significant changes from previous reporting

Table identifying the location of the StandardDisclosures in the report.

Policy and current practice with regard toseeking external assurance for the report.

Governance structure of the organization,including committees under the highestgovernance body responsible for specific tasks,such as setting strategy or organizational

oversight.

Indicate whether the Chair of the highestgovernance body is also an executive officer.

For organizations that have a unitary boardstructure, state the number of members of thehighest governance body that are independentand/or non-executive members.

Mechanisms for shareholders and employees toprovide recommendations or direction to thehighest governance body.

Linkage between compensation for members ofthe highest governance body, senior managers,and executives.

Processes in place for the highest governancebody to ensure conflicts of interest are avoided.


47/133

4.7

4.8

4.9

4.10

4.11

4.12

4.13

Process for determining the qualifications andexpertise of the members of the highestgovernance body for guiding the organization'sstrategy on economic, environmental, and socialtopics.

Internally developed statements of mission orvalues, codes of conduct, and principles

relevant to economic, environmental, and socialperformance and the status of theirimplementation.

Procedures of the highest governance body foroverseeing the organization's identification andmanagement of economic, environmental, andsocial performance, including relevant risks andopportunities, and adherence or compliancewith internationally agreed standards, codes ofconduct, and principles.

Processes for evaluating the highest

Explanation of whether and how theprecautionary approach or principle isaddressed by the organization.

Externally developed economic, environmental,and social charters, principles, or otherinitiatives to which the organization subscribesor endorses.

Memberships in associations (such as industryassociations) and/or national/internationaladvocacy organizations.


48/133

4.14

4.15

4.16

4.17

Economic performance

EC1

EC2

EC3

List of stakeholder groups engaged by theorganization.

Basis for identification and selection of

stakeholders with whom to engage.

Approaches to stakeholder engagement,including frequency of engagement by type andby stakeholder group.

Key topics and concerns that have been raisedthrough stakeholder engagement, and how the

Direct economic value generated anddistributed, including revenues, operating costs,employee compensation, donations and othercommunity investments, retained earnings, andpayments to capital providers and governments.

Financial implications and other risks andopportunities for the organization's activities dueto climate change.

Coverage of the organization's defined benefitplan obligations.


49/133

EC4

Market presence

EC5

EC6

EC7

Indirect economic impacts

EC8

EC9

Materials

EN1 Materials used by weight or volume.

Significant financial assistance received fromgovernment.

Range of ratios of standard entry level wagecompared to local minimum wage at significantlocations of operation.

Policy, practices, and proportion of spending onlocally-based suppliers at significant locations ofoperation.

Procedures for local hiring and proportion ofsenior management hired from the localcommunity at significant locations of operation.

Development and impact of infrastructureinvestments and services provided primarily forpublic benefit through commercial, in-kind, orpro bono engagement.

Understanding and describing significantindirect economic impacts, including the extentof impacts.


50/133

EN2

Energy

EN3

EN4 Indirect energy consumption by primary source.

EN5

EN6

EN7

Water

EN8 Total water withdrawal by source.

EN9

EN10

Biodiversity

EN11

Percentage of materials used that are recycled

Direct energy consumption by primary energysource.

Energy saved due to conservation andefficiency improvements.

Initiatives to provide energy-efficient orrenewable energy based products and services,and reductions in energy requirements as aresult of these initiatives.

Initiatives to reduce indirect energy consumptionand reductions achieved.

Water sources significantly affected bywithdrawal of water.

Percentage and total volume of water recycledand reused.

Location and size of land owned, leased,managed in, or adjacent to, protected areas andareas of high biodiversity value outside

protected areas.


51/133

EN12

EN13 Habitats protected or restored.

EN14

EN15

Emissions, effluents and waste

EN16

EN17

EN18

EN19

EN20

EN21

Description of significant impacts of activities,

products, and services on biodiversity inprotected areas and areas of high biodiversityvalue outside protected areas.

Strategies, current actions, and future plans for

managing impacts on biodiversity.

Number of IUCN Red List species and national

Total direct and indirect greenhouse gas

emissions by weight.

Other relevant indirect greenhouse gasemissions by weight.

Initiatives to reduce greenhouse gas emissionsand reductions achieved.

Emissions of ozone-depleting substances byweight.

NOx, SOx, and other significant air emissions bytype and weight.

Total water discharge by quality and destination.


52/133

EN22

EN23 Total number and volume of significant spills.

EN24

EN25

Products and services

EN26

EN27

Compliance

EN28

Transport

Total weight of waste by type and disposalmethod.

Weight of transported, imported, exported, ortreated waste deemed hazardous under theterms of the Basel Convention Annex I, II, III,and VIII, and percentage of transported wasteshipped internationally.

Identity, size, protected status, and biodiversityvalue of water bodies and related habitatssignificantly affected by the reportingorganization's discharges of water and runoff.

Initiatives to mitigate environmental impacts ofproducts and services, and extent of impactmitigation.

Percentage of products sold and their

packaging materials that are reclaimed bycategory.

Monetary value of significant fines and totalnumber of non-monetary sanctions for non-compliance with environmental laws andregulations.


53/133

EN29

Overall

EN30

Employment

LA1

LA2

LA3

Labor/management relations

LA4

LA5

Occupational health and safety

LA6

LA7

Significant environmental impacts oftransporting products and other goods andmaterials used for the organization's operations,and transporting members of the workforce.

Total environmental protection expenditures andinvestments by type.

Total workforce by employment type,employment contract, and region.

Total number and rate of employee turnover byage group, gender, and region.

Benefits provided to full-time employees that are

not provided to temporary or part-timeemployees, by major operations.

Percentage of employees covered by collectivebargaining agreements.

Minimum notice period(s) regarding significantoperational changes, including whether it isspecified in collective agreements.

Percentage of total workforce represented informal joint management-worker health andsafety committees that help monitor and adviseon occupational health and safety programs.

Rates of injury, occupational diseases, lostdays, and absenteeism, and number of work-related fatalities by region.


54/133

LA8

LA9

Training and education

LA10

LA11

LA12

Diversity and equal opportunity

LA13

LA14

Investment and procurement practices

HR1

HR2

Education, training, counseling, prevention, andrisk-control programs in place to assistworkforce members, their families, or community

members regarding serious diseases.

Health and safety topics covered in formalagreements with trade unions.

Average hours of training per year per employeeby employee category.

Programs for skills management and lifelonglearning that support the continued employabilityof employees and assist them in managingcareer endings.

Percentage of employees receiving regularperformance and career development reviews.

Composition of governance bodies andbreakdown of employees per categoryaccording to gender, age group, minority groupmembership, and other indicators of diversity.

Ratio of basic salary of men to women by

employee category.

Percentage and total number of significantinvestment agreements that include humanrights clauses or that have undergone humanrights screening.Percentage of significant suppliers and


55/133

HR3

Non-discrimination

HR4

Freedom of association and collective bargaining

HR5

Child labor

HR6

Forced and compulsory labor

HR7

Security practices

HR8

Indigenous rights

HR9

Community

SO1

contractors that have undergone screening onhuman rights and actions taken.

Total hours of employee training on policies andprocedures concerning aspects of human rightsthat are relevant to operations, including thepercentage of employees trained.

Total number of incidents of discrimination andactions taken.

Operations identified in which the right toexercise freedom of association and collectivebargaining may be at significant risk, andactions taken to support these rights.

Operations identified as having significant riskfor incidents of child labor, and measures takento contribute to the elimination of child labor.

Operations identified as having significant riskfor incidents of forced or compulsory labor, andmeasures to contribute to the elimination offorced or compulsory labor.

Percentage of security personnel trained in theorganization's policies or procedures concerningaspects of human rights that are relevant tooperations.

Total number of incidents of violations involvingrights of indigenous people and actions taken.

Nature, scope, and effectiveness of any


56/133

Corruption

SO2

SO3

SO4

Public policy

SO5

SO6

Anti-competitive behavior

SO7

Compliance

SO8

Customer health and safety

PR1

programs and practices that assess andmanage the impacts of operations oncommunities, including entering, operating, andexiting.

Percentage and total number of business unitsanalyzed for risks related to corruption.

Percentage of employees trained inorganization's anti-corruption policies andprocedures.

Actions taken in response to incidents ofcorruption.

Public policy positions and participation in publicpolicy development and lobbying.

Total value of financial and in-kind contributionsto political parties, politicians, and related

institutions by country.

Total number of legal actions for anti-competitive behavior, anti-trust, and monopolypractices and their outcomes.

Monetary value of significant fines and totalnumber of non-monetary sanctions for non-compliance with laws and regulations.

Life cycle stages in which health and safetyimpacts of products and services are assessedfor improvement, and percentage of significantproducts and services categories subject tosuch procedures.


57/133

PR2

Product and service labelling

PR3

PR4

PR5

Marketing communications

PR6

PR7

Customer privacy

PR8

Compliance

Total number of incidents of non-compliancewith regulations and voluntary codes concerninghealth and safety impacts of products andservices during their life cycle, by type ofoutcomes.

Type of product and service informationrequired by procedures, and percentage ofsignificant products and services subject to suchinformation requirements.

Total number of incidents of non-compliancewith regulations and voluntary codes concerningproduct and service information and labeling, bytype of outcomes.

Practices related to customer satisfaction,including results of surveys measuring customersatisfaction.

Programs for adherence to laws, standards, andvoluntary codes related to marketingcommunications, including advertising,promotion, and sponsorship.

Total number of incidents of non-compliancewith regulations and voluntary codes concerningmarketing communications, includingadvertising, promotion, and sponsorship by typeof outcomes.

Total number of substantiated complaintsregarding breaches of customer privacy andlosses of customer data.


58/133

PR9 Monetary value of significant fines for non-compliance with laws and regulationsconcerning the provision and use of productsand services.


59/133

G3 ChecklistSTANDARD DISCLOSURES PART I: Profil

1. Strategy and Analysis

Components of the dislcosure

Strategic priorities and key topics for the short and medium-term with rega

Including respect for internationally agreed standards and how they relate

Broader trends affecting the organization and influencing sustainability pri

Ke events durin the re ortin eriod.

Achievements during the reporting period.

Failures during the reporting period.

Views on performance with respect to targets.

Outlook on the organization's main challenges and targets for the next yea

Other items pertaining to the organization's strategic approach.

Narrative section 1 including description of the significant impacts the orga

Narrative section 1 including explanation of the approach to prioritizing the

Narrative section 1 including key conclusions about progress in addressin

Narrative section 1 including an assessment of reasons for underperforma

Narrative section 1 including a description of the main processes in place

Narrative section 2 including a description of the most important risks and

If possible: quantitative financial value drivers.

Narrative section 2 including table(s) summarizing targets, performance a

2. Organizational Profile


Name of the organization

Primary brands, products, and/or services.

Indicating the nature of the organization's role in providing these products

Operational structure of the organization, including main divisions, operati

Location of organization's headquarters.

Number of countries where the organization operates.

Names of countries with either major operations or that are specifically rel

Nature of ownership

Narrative section 1 including the effect on stakeholders' rights as defined

Narrative section 2 including prioritization of key sustainability topics as ris

Narrative section 2 including table(s) summarizing targets for the next reprisks and opportunities.

Narrative section 2 including a concise description of governance mechaniidentification of other related risks and opportunities.


60/133

Legal form

Markets served by geographic breakdown

Markets served by sectors served

Markets served by types of customers/beneficiaries

Scale of the reporting organization, by number of employees

Scale of the reporting organization, by net sales (for private sector) or netFor private sector: total capitalization by debt.

For private sector: total capitalization by equity.

Scale of the reporting organization, by quantity of products or services pro

Organizations are encouraged to provide additional information, as appro




Awards received in the reporting period.

3. Report Parameters


Reporting period (e.g., fiscal/calendar year) for information provided.

Date of most recent previous report (if any).

Reporting cycle (annual, biennial, etc.)

Contact point for questions regarding the report or its contents.

Process for defining report content.

Including determining materiality.

Including prioritizing topics within the report.

Including identifying stakeholders the organization expects to use the repo

Include an explanation of how the organization has applied the 'Guidance

Boundary of the report (e.g., countries, divisions, subsidiaries, leased facili

State any specific limitations on the scope or boundary of the report (see

Data measurement techniques

Organizations are encouraged to provide additional information, as appromore of total revenues,

Organizations are encouraged to provide additional information, as approrevenues.

Significant changes regarding size, structure or ownership including the loexpansions.

For private sector: Significant changes regarding size, structure or ownersmaintenance and alteration operations.

If boundary and scope do not address the full range of material, economicprojected timeline for providing complete coverage.

Basis for reporting on joint ventures, subsidiaries, leased facilities, outsour


61/133

Bases of calculations

Including assumptions and techniques underlying estimations applied to t

Explain any decisions not to apply, or to substantially diverge from, the G

Explanation of the effect of any re-statements of information provided in e

Significant changes from previous reporting periods in the scope, boundar

Table identifying the location of the Standard Disclosures in the report.

Policy and current practice with regard to seeking external assurance for tIf not included in the assurance report accompanying the sustainability rep

Explain the relationship between the reporting organization and the assur

4. Governance, Commitments, and Eng


Governance structure of the organization.

Including committees under the highest governance body responsible for

Description of mandate of such committees

Description of composition (including number of independent members anIndicate any direct responsibility for economic, social and environmental p

Indicate whether the Chair of the highest governance body is also an exec

If so, if their function is within the organization's management and the reas

Indicate whether the organization has a unitary board structure.

State how the organization defines 'independent' and 'non-executive'.

Mechanisms for shareholders to provide recommendations or direction to

Mechanisms for employees to provide recommendations or direction to th

Processes in place for the highest governance body to ensure conflicts of

In case of such re-statements: the reasons for such re-statement (e.g., memeasurement methods).

For organizations that have a unitary board structure, state the number ofexecutive members.

Include reference to processes regarding the use of shareholder resolutio

Include reference to processes regarding informing and consulting employorganization level 'work councils' and representation of employees in the h

Linkage between compensation for members of the highest governance bthe organization's performance (including social and environmental perfor


62/133

Internally developed statements of mission or values, and the status of the

If applicable: explain the degree to which these are applied across the org


If applicable: explain the degree to which these relate to international stan

Internally developed codes of conduct and the status of their implementati




Internally developed principles relevant to economic, environmental, and s




Including relevant risks and opportunities.

Including adherence or compliance with internationally agreed standards.

Including adherence or compliance with codes of conduct.

Including adherence or compliance principles.

Include frequency with which the highest governance body assesses sust

Processes for evaluating the highest governance body's own performance

Explanation of whether the precautionary approach or principle is address

If yes, explanation of how the precautionary approach or principle is addre

Externally developed economic, environmental, and social charters to whi

If applicable: date of adoption.

If applicable: countries/operations where applied.

If applicable: range of stakeholders involved in the development and gove

If applicable: differentiate between non-binding, voluntary and obligatory c

Externally developed economic, environmental, and social principles to wh

If applicable: date of adoption.




Externally developed "other initiatives" to which the organization subscribeIf applicable: date of adoption.




Process for determining the qualifications and expertise of the members oeconomic, environmental, and social topics.

Procedures of the highest governance body for overseeing the organizatio

Memberships in associations (such as industry associations) and/or nationin governance bodies.

Memberships in associations (such as industry associations) and/or nationprojects or committees.


63/133

List of stakeholder groups engaged by the organization.

Basis for identification of stakeholders with whom to engage.

Basis for selection of stakeholders with whom to engage.

Including the organization's process for defining its stakeholder groups.

Including the organization's process for determining the groups with which

Approaches to stakeholder engagement, including frequency of engagem

Including frequency of engagement by type .

Including frequency of engagement by stakeholder group.

Indicate whether any of the engagement was undertaken specifically as p

Key topics and concerns that have been raised through stakeholder enga

How the organization has responded to those key topics and concerns, in

STANDARD DISCLOSURES PART III: PerforEconomic

Direct economic value generated: revenues.

Direct economic value distributed: operating costs.

Direct economic value distributed: employee wages and benefits.

Direct economic value distributed: payments to providers of capital.

Direct economic value distributed: payments to governments (by country).

Direct economic value distributed: community investments.

Economic value retained (=Economic value generated less (=minus) Econ

Whether the organzation's senior management considers climate change

Any risks and/or opportunities posed by climate change that have potentia

Including risks due to physical changes associated with climate change.

Including regulatory risks.

Including opportunities to provide new technologies, products or services t

Including potential competitive advantages created for the organization by

Whether management has quantitatively estimated the financial implicatio

In case of a quantitative estimation, provide the financial implications.

In case of a quantitative estimation, provide the tools used to quantify.

Whether the structure of retirement plans are based on defined benefit pla

When the retirement plan's liabilities are met by the organization's general

When the retirement plan's liabilities are met through a fund: the basis on

When the retirement plan's liabilities are met through a fund: when that es

When not fully covered: the percentage of salary contributed by employee

Memberships in associations (such as industry associations) and/or nationsubstantive funding beyond routine membership dues.

Memberships in associations (such as industry associations) and/or nationmembership as strategic.

When the retirement plan's liabilities are met through a fund: the extent tohave been set aside to meet them.

Whether the pension's liabilities will be fully covered and if not, provide anwork towards full coverage.

The level of participation in retirement plans (e.g. participation in mandatofinancial impact).


64/133

The aggegrate totals of plan coverage.

Significant estimated aggegrate financial value on an accruals basis for ta

Significant estimated aggegrate financial value on an accruals basis for su

Significant estimated aggegrate financial value on an accruals basis for a

Significant estimated aggegrate financial value on an accruals basis for ro

Significant estimated aggegrate financial value on an accruals basis for fin

Significant estimated aggegrate financial value on an accruals basis for fin

Whether the government is present in the shareholding structure.

The distribution of the ratio of the entry level wage to the minimum wage.

The definition used for 'significant locations'.

Whether a local minimum wage is absent or variable in significant location

In situations of different minimums, which minimum wage is used.

The organization's geographic definition of 'local'.

Whether the organization has a policy or common practices for preferring l

The factors that influence supplier selection (e.g. costs, environmental an

When there is a policy or there are common practices: the definition of 'se

Explanation of the extent of development (e.g. size, cost, duration) of signi

When there are investments: indicate whether these investments and serv

Explanation of the current or expected impacts (positive or negative) on c

Whether the organization conducted a community needs assessment to d

When a needs assessment was conducted: explanation of results of the a

Explanation of work undertaken to understand the indirect economic impa

Examples of indirect economic impacts, both positive and negative.

Environmental

The total weight or volume of non-renewable materials used.

The total weight or volume of direct materials used.

Significant estimated aggegrate financial value on an accruals basis for ingrants.

Significant estimated aggegrate financial value on an accruals basis for anoperation.

When there is a policy or there are common practices: the percentage of ton suppliers local to that operation.

Whether the organization has a global policy or common practices for graoperation.

When there is a policy or there are common practices: the proportion of seusing data of full-time employees.

The significance of the impacts in the context of external benchmarks andand policy agendas.

The total of materials used, including materials purchased frome externalextraction activities).


65/133

The weight or volume of recycled input materials as a percentage of the to

Total energy consumption in joules or multiples.

Total direct energy consumption in joules or multiples by renewable prima

Total direct energy consumption in joules or multiples by non-renewable p

Total amount of indirect energy used by indirect non-renewable sources a

The corresponding primary energy consumed in its production.

Total energy saved by efforts to reduce energy use and increase energy e

Existing initiatives to reduce the energy requirements of major products/pr

Quantified reductions in the energy requirements of products and services

Initiatives to reduce indirect energy use.

Underlying assumptions and methodologies used to calculate other indire

Total number of significantly affected water sources by type, indicating: si

Total number of significantly affected water sources by type, indicating: w

The total volume of water recycled/reused in m3 by the organization per y

The total volume of water recycled/reused by the organization as a percen

Total amount of energy saved in joules or multiples taking into consideratiequipment, and changes in personnel behavior.

If use-oriented figures are employed (e.g. energy requirements of a compfactors referring to available industry standards.

The extent to which indirect energy use has been reduced during the repobusiness-related travel and employee commuting.

Total volume of water in m3 withdrawn from any water source that was eitsuch as water utilities by source type including surface water, including wa

Total volume of water in m3 withdrawn from any water source that was eitsuch as water utilities by source type including: ground water.

Total volume of water in m3 withdrawn from any water source that was eitsuch as water utilities by source type including: rainwater collected directly

Total volume of water in m3 withdrawn from any water source that was eitsuch as water utilities by source type including: waste water from another

Total volume of water in m3 withdrawn from any water source that was eit

such as water utilities by source type including: municipal water or other w

Total number of significantly affected water sources by type, indicating: bispecies).

Operational sites owned, leased, managed, located in, adjacent to, or thatareas, by: geographic location.

Operational sites owned, leased, managed, located in, adjacent to, or thatareas, by: subsurface and/or underground land that may be owned, lease

Operational sites owned, leased, managed, located in, adjacent to, or thatareas, by: position in relation to protected area (in the area, adjacent to, o

Operational sites owned, leased, managed, located in, adjacent to, or thatareas, by: type of operation (office, manifacturing/production, or extractive

Operational sites owned, leased, managed, located in, adjacent to, or thatareas, by: size of operational site in km2.


66/133

The size and location of all habitat protected areas and/or restored areas (

If restored: whether the success of the restoration measure was/is approv

If national regulations have influenced the specific strategies, actions or pl

The organization's strategy for achieving its policy on biodiversity manage

Including integration of biodiversity considerations in analytical tools such

Including methodology for establishing risk exposure to biodiversity.

Including setting specific targets and objectives.

Including monitoring processes.

Including public reporting.

The actions underway to manage biodiversity risks identified in EN11 and

Total greenhouse gas emissions as the sum of direct and indirect emissio

The sum of indirect GHG emissions identified in tonnes of CO2 equivalent

Initiatives to reduce greenhouse gas emissions, including the areas where

The extent of greenhouse gas emissions reductions achieved during the r

The emissions of specific ozone-depleting substances in tonnes and tonn

The weight of significant air emissions (in kilograms or multiples such as t








The total volume of planned and unplanned water discharges in cubic met

Operational sites owned, leased, managed, located in, adjacent to, or thatareas, by: biodiversity value characterized by the attribute of the protectedfreshwater, or maritime ecosystem).

Operational sites owned, leased, managed, located in, adjacent to, or thatareas, by: biodiversity value characterized by listing of protected status (e.legislation, Natura 2000 site, etc.).

The nature of significant direct and indirect impacts on biodiversity with ref

plants, mines, and transport infrastructure; 2. pollution; 3. introduction of ssources; 4. reduction of species; 5. habitat conversion; 6. changes in ecol

Significant direct and indirect positive and negative impacts with referenceimpacts; 4. reversibility or irreversiblity of the impacts.

Whether partnerships exist with third parties to protect or restore habitat diprotection measures.

The number of species in habitats identified as affected by the reporting o

Indicate the standard used, and indicate the methodology associated with

specific data; calculation based on default data; estimations.


67/133



If effluents or process water are discharged: the water quality in terms of t

The total amount of waste (hazardous & non-hazardous) in tonnes by type




The total amount of waste hazardous & non-hazardous in tonnes b t e






How the method of disposal has been determined.

The total number and total volume of recorded significant spills.

For spills that were reported in the organization's financial statement, repo


Impact of the significant spills.

Total weight of hazardous waste transported in kilograms or tonnes.

Total weight of imported hazardous waste in kilograms or tonnes.

Total weight of exported hazardous waste in kilograms or tonnes.

Total weight of treated hazardous waste in kilograms or tonnes.

Water bodies significantly affected by water discharges, adding informatio



Initiatives to mitigate the most significant environmental impacts of produc



Initiatives to mitigate the most significant environmental impacts products/



Report quantitatively the extent to which environmental impacts of product

If use-oriented figures are employed, the underlying assumptions regardin

The percentage of reclaimed products and their packaging materials for e

How the data for this Indicator has been collected.

Total monetary value of significant fines.

Number of non-monetary sanctions.

Cases brought through dispute resolution mechanisms.


of chemicals and other.


68/133

The significant environmental impacts of transportation used for logistical

The significant environmental impacts of transportation of the members of

The criteria and methodology used to determine which environmental imp

How the environmental impacts of transporting products, members of the

Total environmental protection expenditures broken down by waste dispo

Total environmental protection expenditures broken down by emissions tr

Total environmental protection expenditures broken down by remeditation

Total environmental protection expenditures broken down by prevention c

Total environmental protection expenditures broken down by environment

Social: Labor Practices and Decent

The total workforce broken down by employees and supervised workers.

If a substantial portion of the organization's work is performed by self-empl

The total number of employees broken down by type of employment contr

The total number of permanent employees broken down by employment t

The total workforce broken down by region using a geographic breakdown

If applicable: any significant seasonal variations in employment numbers.

Total number of employees leaving employment during the reporting perio

Rate of employees leaving employment during the reporting period broken





The percentage of total employees covered by collective bargaining agree

The percentage of the total workforce represented in formal joint manage

The level(s) at which the committee(s) typically operates.

Whether minor (first-aid level) injuries are included.

In calculating lost days, whether 'days means 'calendar days' or 'schedule

Injury rate (IR) for total workforce (total employees plus supervised worker

Whether life insurance, health care, disability/invalidity coverage, maternit

standard for full-time employees of the organization but are not provided t

The minimum number of weeks notice typically provided to employees anoperational changes that could substantially affect them.

If there are collective bargaining agreeements: whether the notice periodagreements.


69/133

Occupational diseases rate (ODR) for total workforce (total employees plu

Lost day rate (LDR) for total workforce (total employees plus supervised

Abensentee rate (AR) for total workforce (total employees plus supervise

Absolute number of fatalities for total workforce (total employees plus sup

The system of rules applied in recording and reporting accident statistics.

Education/training program(s) to assist work force members, their families

Counselling program(s) to assist work force members, their families or co

Prevention/Risk control program(s) to assist work force members, their fa

Treatment program(s) to assist work force members, their families or comWhether there are workers who are involved in occuptational activities wh

Whether formal agreements (either local or global) with trade unions cove

If yes, the extent to which various health and safety topics are covered by

Average number of hours of training per year per employee by employee

The percentage of total employees (from LA1) who received a formal perf

The percentage of employees in the gender category (female/male).

The percentage of employees in minority groups.

The percentage of employees by age group (under 30; 30-50; over 50).

The percentage of individuals within the organization's governance bodies



Ratio of the basic salary of women to the basic salary of men for each em

Social: Human Rights

Total number of significant investment agreements that include human rig

Percentage of significant investment agreements that include human right

The definition of "significant agreements".

The percentage of contracts with significant suppliers and contractors that

Injury rate (IR) for independent contractors working on-site to whom the reby region.

Occupational diseases rate (ODR) for independent contractors working onworking environment by region.

Lost day rate (LDR) for independent contractors working on-site to whom tenvironment by region.

Abensentee rate (AR) for independent contractors working on-site to whoenvironment by region.

Absolute number of fatalities for independent contractors working on-site tenvironment by region.

Whether employee training or assistance programs to upgrade skills provieducation and/or any provision of sabbatical periods with guaranteed retu

Whether transition assistance programs to support employees who are retintended retirees; any retraining for those intending to continue working; aemployee age and years of service); any job placement services; and any


70/133

The total number of incidents of discrimination during the reporting period.

Status of the incidents and actions taken with reference to whether the org

Status of the incidents and actions taken with reference to whether a reme

Status of the incidents and actions taken with reference to whether an inci

Any measures taken by the organization in the reporting period intended t



Whether training requirements also apply to third party organizations provi

The total number of identified incidents involving indigenous rights during tThe status of the incidents and actions taken with reference to whether thThe status of the incidents and actions taken with reference to whether a r

The status of the incidents and actions taken with reference to whether an

Social: Society

Whether there are any programs in place for assessing the impacts of ope

The percentage of contracts with significant suppliers and contractors thatother actions as a result of human rights screening.

The total number of hours in the reporting period devoted to training on pooperations.

The percentage of employees in the reporting period trained in policies anoperations.

Status of the incidents and actions taken with reference to whether a remeinternal management review processes.

Operations identified in which employee rights to exercise freedom of assoperations OR countries or geographical areas with operations considere

Operations considered to have significant risk for incidents of child labor aoperations OR countries or geographical areas with operations considere

Operations considered to have significant risk for incidents of compulsory lwith operations considered at risk.

The percentage of security personnel who have received formal training inand their application to security.

The status of the incidents and actions taken with reference to whether a rinternal management review processes.


71/133



Whether programs or policies define how data is collected for such progra

Whether programs or policies define how to select community members (i

The number and percentage of operations to which programs apply.

The total number of business units analyzed for risks related to corruption.

The percentage of business units analyzed for risks related to corruption.

The percentage of total number of management employees who have rec

The percentage of total number of non-management employees who have

Actions taken in response to incidents of corruptions.

Including the total number of incidents in which employees were dismisse

Including the total number of incidents when contracts with business partn

Any concluded legal cases regarding the reporting organization or its empl

The outcomes of such cases.

Significant issues that are the focus of the reporting organization's particip

Core positions held on each of the reported issues above.

Any significant differences between lobbying positions and stated policies,

The total number of legal actions for anti-competitive behavior, anti-trust a

The main outcomes of such actions, including any decisions or judgement

Total monetary value of significant fines.

Number of non-monetary sanctions.

Cases brought through dispute resolution mechanisms.

Social: Product responsibility

For development of product concept, whether the health and safety impac

For R&D, whether the health and safety impacts of products and services

For certification, whether the health and safety impacts of products and se

For manufacturing and production, whether the health and safety impacts

For marketing and promotion, whether the health and safety impacts of pr

For storage distribution and supply, whether the health and safety impacts

For use and service, whether the health and safety impacts of products an

For disposal, reuse or recycling, whether the health and safety impacts of

Whether the programs for managing community impacts have been effectiscale of persons affected.

Examples of how feedback and analysis of data on community impacts hareporting organization.

The total monetary value broken down by country for those countries whesignificant share of the market in comparison to other organizations, or the


72/133

Percentage of significant product or service categories that are covered b

The percentage of significant product or service categories covered by an

Organization-wide practices in place to assess and maintain customer sati

Any codes or voluntary standards relating to marketing communications a

The frequency with which the organization reviews these standards or cod

Whether the organization sells products that are banned in certain market

How the organization has responded to questions or concerns regarding t

Total number of substantiated complaints received concerning braches of

Total number of identified leaks, thefts or losses of customer data.

The total number of incidents of non-compliance with the health and safetregulations resulting in a fine or penalty.

The total number of incidents of non-compliance with the health and safetregulations resulting in a warning.

The total number of incidents of non-compliance with the health and safetvoluntary codes.

Whether the following product and service information is required by the osourcing of components of the product or service.content, particularly with regard to substances that might produce an envir

Whether the following product and service information is required by the ouse of the product or service

Whether the following product and service information is required by the odisposal of the product and environmental/social impacts.

Whether the following product and service information is required by the odisposal of the product and environmental/social impacts: other (explain).

The total number of incidents of non-compliance with regulations concerninon-compliance with regulations resulting in a fine or penalty.

The total number of incidents of non-compliance with regulations concerninon-compliance with regulations resulting in a warning.

The total number of incidents of non-compliance with regulations concerninon-compliance with voluntary codes.

Results or key conclusions of surveys conducted that were related to theof operation.

The total number of incidents of non-compliance with regulations concerniwith regulations resulting in a fine or penalty.

The total number of incidents of non-compliance with regulations concerniwith regulations resulting in a warning.

The total number of incidents of non-compliance with regulations concerniwith voluntary codes.

Total number of substantiated complaints received concerning braches ofsubstantiated by the organization.


73/133

Total monetary value of signficant fines.


74/133

e Disclosures

Type of da

rd to sustainability. qualitative

to long-term organizational strategy and success. qualitative

rities. qualitative

ualitative

qualitative

qualitative

qualitative

r and goals for the coming 3-5 years. qualitative

qualitative

nization has on sustainability and associated challenges and opportunities. qualitative

qualitative

se challenges and opportunities. qualitative

these topics and related performance. qualitative

nce or over performance. qualitative

o address performance and/or relevant changes. qualitative

opportunities for the organization arising from sustainability trends. qualitative

qualitative

quantitative

ainst targets and lessons-learned.

qualitative

Type of da

qualitative

qualitative

and services, and the degree to which it utilizes outsourcing. qualitative

g companies, subsidiaries, and joint ventures. qualitative

qualitative

quantitative

vant to the sustainability issues covered in the report. qualitative

qualitative

Reported

y national laws and the expectations in internationally-agreed standards and

ks and opportunities according to their relevance for long-term organizational

qualitative/quantitative

rting period and mid-term objectives and goals (i.e. 3-5 years) related to key qualitative/quantitative

isms in place to specifically manage these risks and opportunities, and

Reported


75/133

qualitative

qualitative

qualitative

qualitative

quantitative

revenues (for public sector) quantitativequantitative

quantitative

vided quantitative

riate, such as: total assets. quantitative

riate, such as: identity of beneficial ownership. qualitative

riate, such as: percentage of ownership of largest shareholders. quantitative

quantitative

quantitative

riate, such as: employees by country/region. quantitative

qualitative

qualitative

qualitative

Type of da

qualitative

qualitative

qualitative

qualitative

qualitative

qualitative

qualitative

rt. qualitative

on Defining Report Content' and the associated Principles. qualitative

ities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance. qualitative

ompleteness Principle for explanation of scope). qualitative

qualitative

qualitative

riate, such as: sales/revenues by countries/regions that make up 5 percent or

riate, such as: cost by countries/regions that make up 5 percent or more of total

cation of, or changes in operations including facility openings, closings and

hip including changes in the share capital structure and other capital formation,

Reported

, environmental, and social impacts of the organization, state the strategy and

ced operations, and other entities that can significantly affect comparability from



76/133

e compilation of the Indicators and other information in the report.

I Indicator Protocols. qualitative

rlier reports qualitative

qualitative

y, or measurement methods applied in the report. qualitative

qualitative

e report. qualitativeort, explain the scope and basis of any external assurance provided. qualitative

nce provider(s). qualitative

agement

Type of da

qualitative

pecific tasks, such as setting strategy or organizational oversight. qualitative

qualitative

d/or non-executive members) of such committees. qualitativeerformance of such committees. qualitative

utive officer. qualitative

ons for this arrangement. qualitative

qualitative

qualitative

qualitative

he highest governance body. qualitative

qualitative

highest governance body. qualitative

qualitative

qualitative

interest are avoided. qualitative



rgers/acquisitions, change of base years/periods, nature of business,

Reported

members of the highest governance body that are independent and/or non-

s or other mechanisms for enabling minority shareholders to express opinions

ees about the working relationships with formal representation bodies such asighest governance body.

dy, senior managers, and executives (including departure arrangements), andance).


77/133

qualitative

ir implementation. qualitative

anization in different regions. qualitative

anization in different departments/units. qualitative

ards. qualitative

on. qualitative



ards. qualitative

ocial performance and the status of their implementation. qualitative



ards. qualitative

qualitative

qualitative

qualitative

qualitative

qualitative

inability performance qualitative

, particularly with respect to economic, environmental, and social performance. qualitative

ed by the organization. qualitative

ssed by the organization. qualitative

h the organization subscribes or endorses. qualitative

qualitative

qualitative

nance of these. qualitative

ompliance. qualitative

ich the organization subscribes or endorses. qualitative

qualitative

qualitative

nance of these . qualitative


s or endorses. qualitativequalitative

qualitative

nance of these. qualitative


qualitative

qualitative

the highest governance body for guiding the organization's strategy on

n's identification and management of economic, environmental, and social

al/international advocacy organizations in which the organization has positions

al/international advocacy organizations in which the organization participates in


78/133

qualitative

qualitative

qualitative

qualitative

qualitative

qualitative

to engage and not to engage. qualitative

nt by type and by stakeholder group. qualitative

quantitative

quantitative

rt of the report preparation process. qualitative

ement. qualitative

luding through its reporting. qualitative

ance Indicators

Type of da

quantitative

quantitative

quantitative

quantitative

quantitative

quantitative

omic value distributed). quantitative

nd the risks and opportunities it presents to the organization. qualitative

l financial implications. qualitative

qualitative

qualitative

o address challenges related to climate change. qualitative

regulatory or other technology changes linked to climate change. qualitative

s of climate change. qualitative

quantitative

qualitative

ns or other types of benefits. qualitative

resources: the estimated value of those liabilities. quantitative

qualitative

hich that estimate has been arrived at. qualitative

imate was made. qualitative

qualitative

or employer. quantitative

qualitative

al/international advocacy organizations in which the organizationprovides

al/international advocacy organizations in which the organization views

Reported

which the scheme's liabilities are estimated to be covered by the assests that

explanation of the strategy and possible timescale adopted by the employer to

y or voluntary schemes, regional or country-based schemes, or those with


79/133

quantitative

relief/credits.

G3 AL B Index and Checklist

Documents

Transcript of G3 AL B Index and Checklist