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Strategy and Analysis
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1.1 |
Statement from the most senior decision-maker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy. The statement should present the overall vision and strategy for the short-term, medium-term (e.g., 3-5 years), and long-term, particularly with regard to managing the key challenges associated with economic, environmental, and social performance. The statement should include:* Strategic priorities and key topics for the short/medium-term with regard to sustainability, including respect for internationally agreed standards and how they relate to long-term organizational strategy and success;* Broader trends (e.g., macroeconomic or political) affecting the organization and influencing sustainability priorities;* Key events, achievements, and failures during the reporting period;* Views on performance with respect to targets; * Outlook on the organization's main challenges and targets for the next year and goals for the coming 3-5 years; and * Other items pertaining to the organization's strategic approach. |
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1.2 |
Description of key impacts, risks, and opportunities. The reporting organization should provide two concise narrative sections on key impacts, risks, and opportunities. Section One should focus on the organization's key impacts on sustainability and effects on stakeholders, including rights as defined by national laws and relevant internationally agreed standards. This should take into account the range of reasonable expectations and interests of the organization's stakeholders. This section should include: * A description of the significant impacts the organization has on sustainability and associated challenges and opportunities. This includes the effect on stakeholders' rights as defined by national laws and the expectations in internationally-agreed standards and norms; * An explanation of the approach to prioritizing these challenges and opportunities; * Key conclusions about progress in addressing these topics and related performance in the reporting period. This includes an assessment of reasons for underperformance or over-performance; and * A description of the main processes in place to address performance and/or relevant changes. Section Two should focus on the impact of sustainability trends, risks, and opportunities on the long-term prospects and financial performance of the organization. This should concentrate specifically on information relevant to financial stakeholders or that could become so in the future. Section Two should include the following: * A description of the most important risks and opportunities for the organization arising from sustainability trends; * Prioritization of key sustainability topics as risks and opportunities according to their relevance for long-term organizational strategy, competitive position, qualitative, and (if possible) quantitative financial value drivers; * Table(s) summarizing: o Targets, performance against targets, and lessons-learned for the current reporting period; o Targets for the next reporting period and mid-term objectives and goals (i.e., 3-5 years) related to key risks and opportunities. * Concise description of governance mechanisms in place to specifically manage these risks and opportunities, and identification of other related risks and opportunities. |
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Organizational Profile |
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2.1 |
Name of the organization. |
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2.2 |
Primary brands, products, and/or services. The reporting organization should indicate the nature of its role in providing these products and services, and the degree to which it utilizes outsourcing. |
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2.3 |
Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures. |
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2.4 |
Location of organization's headquarters. |
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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. |
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2.6 |
Nature of ownership and legal form. |
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2.7 |
Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries). |
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2.8 |
Scale of the reporting organization, including: * Number of employees; * Net sales (for private sector organizations) or net revenues (for public sector organizations); * Total capitalization broken down in terms of debt and equity (for private sector organizations); and * Quantity of products or services provided. In addition to the above, reporting organizations are encouraged to provide additional information, as appropriate, such as:* Total assets;* Beneficial ownership (including identity and percentage of ownership of largest shareholders); and * Breakdowns by country/region of the following: o Sales/revenues by countries/regions that make up 5 percent or more of total revenues; o Costs by countries/regions that make up 5 percent or more of total revenues; and o Employees. |
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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). |
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2.10 |
Awards received in the reporting period. |
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Report Parameters |
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3.1 |
Reporting period (e.g., fiscal/calendar year) for information provided. |
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3.2 |
Date of most recent previous report (if any). |
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3.3 |
Reporting cycle (annual, biennial, etc.) |
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3.4 |
Contact point for questions regarding the report or its contents. |
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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. Include an explanation of how the organization has applied the 'Guidance on Defining Report Content' and the associated Principles. |
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3.6 |
Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance. |
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3.7 |
State any specific limitations on the scope or boundary of the report (see completeness principle for explanation of scope). If boundary and scope do not address the full range of material economic, environmental, and social impacts of the organization, state the strategy and projected timeline for providing complete coverage. |
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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. |
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3.9 |
Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report. Explain any decisions not to apply, or to substantially diverge from, the GRI Indicator Protocols. |
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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). |
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3.11 |
Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report. |
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3.12 |
Table identifying the location of the Standard Disclosures in the report. Identify the page numbers or web links where the following can be found: * Strategy and Analysis 1.1 - 1.2; * Organizational Profile 2.1 - 2.10; * Report Parameters 3.1 - 3.13; * Governance, Commitments, and Engagement 4.1 - 4.17; * Disclosure of Management Approach, per category; * Core Performance Indicators; * Any GRI Additional Indicators that were included; and * Any GRI Sector Supplement Indicators included in the report. |
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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). |
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Governance, Commitments, and Engagement |
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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. Describe the mandate and composition (including number of independent members and/or non-executive members) of such committees and indicate any direct responsibility for economic, social, and environmental performance. |
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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). |
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4.3 |
For organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members. State how the organization defines 'independent' and 'non-executive'. This element applies only for organizations that have unitary board structures. See the glossary for a definition of 'independent'. |
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4.4 |
Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body. 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. Identify topics related to economic, environmental, and social performance raised through these mechanisms during the reporting period. |
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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). |
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4.6 |
Processes in place for the highest governance body to ensure conflicts of interest are avoided. |
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4.7 |
Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization's strategy on economic, environmental, and social topics. |
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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. 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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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. Include frequency with which the highest governance body assesses sustainability performance. |
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4.10 |
Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance. |
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4.11 |
Explanation of whether and how the precautionary approach or principle is addressed by the organization. Article 15 of the Rio Principles introduced the precautionary approach. A response to 4.11 could address the organization's approach to risk management in operational planning or the development and introduction of new products. |
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4.12 |
Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses. Include date of adoption, countries/operations where applied, and the range of stakeholders involved in the development and governance of these initiatives (e.g., multi-stakeholder, etc.). Differentiate between non-binding, voluntary initiatives and those with which the organization has an obligation to comply. |
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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. This refers primarily to memberships maintained at the organizational level. |
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4.14 |
List of stakeholder groups engaged by the organization. Examples of stakeholder groups are: * Communities; * Civil society; * Customers; * Shareholders and providers of capital; * Suppliers; and * Employees, other workers, and their trade unions. |
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4.15 |
Basis for identification and selection of stakeholders with whom to engage. This includes the organization's process for defining its stakeholder groups, and for determining the groups with which to engage and not to engage. |
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4.16 |
Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group. This could include surveys, focus groups, community panels, corporate advisory panels, written communication, management/union structures, and other vehicles. The organization should indicate whether any of the engagement was undertaken specifically as part of the report preparation process. |
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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. |
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Economic
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Disclosure on Management Approach |
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EC1
Type: 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. |
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EC2
Type: Core |
Financial implications and other risks and opportunities for the organization's activities due to climate change. |
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EC3
Type: Core |
Coverage of the organization's defined benefit plan obligations. |
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EC4
Type: Core |
Significant financial assistance received from government. |
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EC5
Type: Additional |
Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation. |
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EC6
Type: Core |
Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. |
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EC7
Type: Core |
Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation. |
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EC8
Type: Core |
Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement. |
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EC9
Type: Additional |
Understanding and describing significant indirect economic impacts, including the extent of impacts. |
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Environmental |
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Disclosure on Management Approach |
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EN1
Type: Core |
Materials used by weight or volume. |
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EN2
Type: Core |
Percentage of materials used that are recycled input materials. |
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EN3
Type: Core |
Direct energy consumption by primary energy source. |
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EN4
Type: Core |
Indirect energy consumption by primary source. |
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EN5
Type: Additional |
Energy saved due to conservation and efficiency improvements. |
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EN6
Type: Additional |
Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives. |
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EN7
Type: Additional |
Initiatives to reduce indirect energy consumption and reductions achieved. |
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EN8
Type: Core |
Total water withdrawal by source. |
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EN9
Type: Additional |
Water sources significantly affected by withdrawal of water. |
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EN10
Type: Additional |
Percentage and total volume of water recycled and reused. |
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EN11
Type: Core |
Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. |
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EN12
Type: Core |
Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas. |
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MM1
Type: |
Amount of land (owned or leased, and managed for production activities or extractive use) disturbed or rehabilitated. |
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EN13
Type: Additional |
Habitats protected or restored. |
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EN14
Type: Additional |
Strategies, current actions, and future plans for managing impacts on biodiversity. |
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MM2
Type: |
The number and percentage of total sites identified as requiring biodiversity
management plans according to stated criteria, and the number (percentage) of those
sites with plans in place. |
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EN15
Type: Additional |
Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk. |
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EN16
Type: Core |
Total direct and indirect greenhouse gas emissions by weight. |
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EN17
Type: Core |
Other relevant indirect greenhouse gas emissions by weight. |
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EN18
Type: Additional |
Initiatives to reduce greenhouse gas emissions and reductions achieved. |
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EN19
Type: Core |
Emissions of ozone-depleting substances by weight. |
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EN20
Type: Core |
NOx, SOx, and other significant air emissions by type and weight. |
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EN21
Type: Core |
Total water discharge by quality and destination. |
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EN22
Type: Core |
Total weight of waste by type and disposal method. |
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MM3
Type: |
Total amounts of overburden, rock, tailings, and sludges and their associated risks. |
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EN23
Type: Core |
Total number and volume of significant spills. |
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EN24
Type: Additional |
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. |
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EN25
Type: Additional |
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. |
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EN26
Type: Core |
Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. |
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EN27
Type: Core |
Percentage of products sold and their packaging materials that are reclaimed by category. |
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EN28
Type: Core |
Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations. |
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EN29
Type: Additional |
Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce. |
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EN30
Type: Additional |
Total environmental protection expenditures and investments by type. |
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Labor Practices and Decent Work |
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Disclosure on Management Approach |
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LA1
Type: Core |
Total workforce by employment type, employment contract, and region. |
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LA2
Type: Core |
Total number and rate of employee turnover by age group, gender, and region. |
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LA3
Type: Additional |
Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations. |
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LA4
Type: Core |
Percentage of employees covered by collective bargaining agreements. |
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LA5
Type: Core |
Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements. |
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MM4
Type: |
Number of strikes and lock-outs exceeding one week’s duration, by country |
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LA6
Type: Additional |
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. |
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LA7
Type: Core |
Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region. |
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LA8
Type: Core |
Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases. |
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LA9
Type: Additional |
Health and safety topics covered in formal agreements with trade unions. |
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LA10
Type: Core |
Average hours of training per year per employee by employee category. |
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LA11
Type: Additional |
Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings. |
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LA12
Type: Additional |
Percentage of employees receiving regular performance and career development reviews. |
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LA13
Type: Core |
Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity. |
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LA14
Type: Core |
Ratio of basic salary of men to women by employee category. |
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Human Rights |
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Disclosure on Management Approach |
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HR1
Type: Core |
Percentage and total number of significant investment agreements that include human rights clauses or that have undergone human rights screening. |
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HR2
Type: Core |
Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken. |
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HR3
Type: Additional |
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. |
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HR4
Type: Core |
Total number of incidents of discrimination and actions taken. |
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HR5
Type: Core |
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. |
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HR6
Type: Core |
Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor. |
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HR7
Type: Core |
Operations identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of forced or compulsory labor. |
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HR8
Type: Additional |
Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations. |
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HR9
Type: Additional |
Total number of incidents of violations involving rights of indigenous people and actions taken. |
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MM5
Type: |
Total number of operations taking place in or adjacent to Indigenous Peoples’ territories,
and number and percentage of operations or sites where there are formal agreements
with Indigenous Peoples’ communities. |
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Society |
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Disclosure on Management Approach Disclosure |
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SO1
Type: Core |
Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting. |
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MM6
Type: |
Number and description of significant disputes relating to land use, customary rights of
local communities and Indigenous Peoples. |
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MM7
Type: |
The extent to which grievance mechanisms were used to resolve disputes relating to land
use, customary rights of local communities and Indigenous Peoples, and the outcomes. |
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MM8
Type: |
Number (and percentage) of company operating sites where artisanal and small-scale
mining (ASM) takes place on, or adjacent to, the site; the associated risks and the actions
taken to manage and mitigate these risks. |
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MM9
Type: |
Sites where resettlements took place, the number of households resettled in each, and
how their livelihoods were affected in the process. |
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MM10
Type: |
Number and percentage of operations with closure plans. |
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SO2
Type: Core |
Percentage and total number of business units analyzed for risks related to corruption. |
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SO3
Type: Core |
Percentage of employees trained in organization's anti-corruption policies and procedures. |
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SO4
Type: Core |
Actions taken in response to incidents of corruption. |
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SO5
Type: Core |
Public policy positions and participation in public policy development and lobbying. |
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SO6
Type: Additional |
Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country. |
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SO7
Type: Additional |
Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes. |
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SO8
Type: Core |
Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations. |
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Product Responsibility |
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Disclosure on Management Approach |
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PR1
Type: 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. |
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PR2
Type: Additional |
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. |
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PR3
Type: Core |
Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements. |
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PR4
Type: Additional |
Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. |
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PR5
Type: Additional |
Practices related to customer satisfaction, including results of surveys measuring customer satisfaction. |
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PR6
Type: Core |
Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship. |
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PR7
Type: Additional |
Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes. |
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PR8
Type: Additional |
Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. |
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PR9
Type: Core |
Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services. ( |
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MM11
Type: |
Programs and progress relating to materials stewardship |
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