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GRI collaborates with the United Nations Environment Programme (UNEP), and the United Nations Global Compact – which is under the auspices of the UN’s Secretary-General. Hydro has reported according to the GRI guidelines and standards since 2003.

We have chosen to combine our GRI reporting with our Communication on Progress in accordance with the Global Compact’s 10 principles and 21 advanced criteria. The index also includes references to the International Council on Mining and Metals' 10 principles and position statements as well as to how we relate to the Aluminium Stewardship Inititative's (ASI) 11 principles and underlying criteria. 

We believe that our reporting practice is consistent with GRI's reporting principles in all material respects. We report in accordance with the GRI Standards, including the G4 Mining & Metals Sector Supplement and certain G4 Electric Utility Sector Supplement indicators that are relevant to us. The sector supplements are still available in G4 only. Our report is in accordance with the "Core" option as described by GRI SRS 101.

Hydro's external auditor KPMG has provided limited assurance on the applicable sections in Hydro's Annual Report as described in the independent auditor's report. Where there has been made a cross-reference to the annual report in the GRI index, the information is included in the scope of this assurance engagement. For other references, assurance is not applicable. 

Hydro’s GRI reporting compared to the SASB standard

The GRI-SASB mapping presents, based on our best judgement, a mapping of Hydros current GRI Standards reporting against the SASB Metals & Mining Sustainability Accounting 2018 Standard (SASB) for our consolidated activities. We believe that our reporting practice is consistent with both GRI's reporting principles and SASB in all material respects. For further ESG reporting, please refer to Hydro's Annual Report.

The Sustainability Accounting Standards Board (SASB) is an independent nonprofit organization that sets standards to guide the disclosure of financially material sustainability information by companies to their investors. SASB Standards identify the subset of environmental, social, and governance (ESG) issues deemed as the most relevant to financial performance in each of 77 industries by the SASB organization.

GRI-SASB mapping 2021.xlsx

Related documents

GRI Index Hydro's operations in Brazil

Gri Index Archive