Mapping to other guidelines
Mapping to GRI Standards
We have referred to the GRI Sustainability Reporting Standards.
| Index | Disclosure | GRI Standard | Relevant page |
|---|---|---|---|
| General Disclosures | |||
| GRI 2: General disclosures 2021 | |||
| 1. Organization and reporting practices |
2-1 | Organization details | |
| 2-2 | Business entities covered by the organization’s sustainability reporting | ||
| 2-3 | Reporting period, reporting frequency and contact details | ||
| 2-4 | Description of revisions and corrections to information | ||
| 2-5 | External assurance | ||
| 2. Activities and workers |
2-6 | Activities, value chains and other business relationships | |
| 2-7 | Employees | ||
| 2-8 | Workers other than employees | ||
| 3. Governance |
2-9 | Governance structure and composition | |
| 2-10 | Nominating and selecting in the highest governance body | ||
| 2-11 | Chair of the highest governance body | ||
| 2-12 | Role of the highest governance body in supervision of the management of impacts | ||
| 2-13 | Transferring responsibility for the management of impacts | ||
| 2-14 | Highest governance body's role in sustainability reporting | ||
| 2-15 | Conflicts of interest | ||
| 2-16 | Communicating critical concerns | ||
| 2-17 | Collective knowledge of highest governance body | ||
| 2-18 | Evaluating the highest governance body's performance | ||
| 2-19 | Remuneration policies | ||
| 2-20 | Process for determining remuneration | ||
| 2-21 | Annual total compensation ratio | ||
| 4. Strategies, policies, and practices and customs |
2-22 | Statement on the strategy for sustainable development | |
| 2-23 | Policy statement | ||
| 2-24 | Implementation of the policy statement | ||
| 2-25 | Process to correct negative impacts | ||
| 2-26 | System for seeking advice and system for raising concerns | ||
| 2-27 | Compliance with laws and regulations | ||
| 2-28 | Organizations with membership qualifications | ||
| 2-29 | Approach to stakeholder engagement | ||
| 2-30 | Labor agreement | ||
| GRI 3: Material topics 2021 | |||
| 3-1 | Process for determining material items | ||
| 3-2 | List of material topics | ||
| 3-3 | Management of material items | ||
| GRI 200: Economic | |||
| GRI201: Economic Performance 2016 |
201-1 | Direct economic value generated and distributed | |
| 201-2 | Financial implications and other risks and opportunities due to climate change | ||
| 201-3 | Defined benefit plan obligations and other retirement plans | ||
| 201-4 | Financial assistance received from government | ||
| GRI202: Presence in the local economy 2016 |
202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | |
| 202-2 | Proportion of senior management hired from the local community | ||
| GRI203: Indirect Economic Impacts 2016 |
203-1 | Infrastructure investments and services supported | |
| 203-2 | Significant indirect economic impacts | ||
| GRI204: Procurement Practices 2016 |
204-1 | Proportion of spending on local suppliers | |
| GRI205: Anti-corruption 2016 |
205-1 | Operations assessed for risks related to corruption | |
| 205-2 | Communication and training about anti-corruption policies and procedures | ||
| 205-3 | Confirmed incidents of corruption and actions taken | ||
| GRI206: Anti-competitive Behavior 2016 |
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | |
| GRI207: Tax 2019 |
207-1 | Approach to tax | |
| 207-2 | Taxation business governance, control, and risk management | ||
| 207-3 | Stakeholder engagement and management of concerns related to tax | ||
| 207-4 | Country-by-country reporting | ||
| GRI 300: Environment | |||
| GRI301: Materials 2016 |
301-1 | Materials used by weight or volume | |
| 301-2 | Recycled input materials used | ||
| 301-3 | Reclaimed products and their packaging materials | ||
| GRI302: Energy 2016 |
302-1 | Energy consumption within the organization | |
| 302-2 | Energy consumption outside of the organization | ||
| 302-3 | Energy intensity | ||
| 302-4 | Reduction of energy consumption | ||
| 302-5 | Reductions in energy requirements of products and services | ||
| GRI303: Water and effluents 2018 |
303-1 | Interactions with water as a shared resource | |
| 303-2 | Management of water discharge-related impacts | ||
| 303-3 | Water withdrawal | ||
| 303-4 | Water discharge | ||
| 303-5 | Water consumption | ||
| GRI304: Biodiversity 2016 |
304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | |
| 304-2 | Significant impacts of activities, products, and services on biodiversity | ||
| 304-3 | Habitats protected or restored | ||
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | ||
| GRI305: Emissions 2016 |
305-1 | Direct (Scope 1) GHG emissions | |
| 305-2 | Energy indirect (Scope 2) GHG emissions | ||
| 305-3 | Other indirect (Scope 3) GHG emissions | ||
| 305-4 | GHG emissions intensity | ||
| 305-5 | Reduction of GHG emissions | ||
| 305-6 | Emissions of ozone-depleting substances (ODS) | ||
| 305-7 | Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions | ||
| GRI306: Effluents and Waste 2020 |
306-1 | Waste generation and significant impacts related to waste | |
| 306-2 | Management of significant impacts related to waste | ||
| 306-3 | Generated waste | ||
| 306-4 | Undisposed waste | ||
| 306-5 | Disposed waste | ||
| GRI308: Supplier Environmental Assessment 2016 |
308-1 | New suppliers that were screened using environmental criteria | |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | ||
| GRI 400: Social | |||
| GRI401: Employment 2016 |
401-1 | New employee hires and employee turnover | |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | ||
| 401-3 | Parental leave | ||
| GRI402: Labor/Management Relations 2016 |
402-1 | Minimum notice periods regarding operational changes | |
| GRI403: Occupational Health and Safety 2018 |
403-1 | Occupational health and safety management system | |
| 403-2 | Hazard identification, risk assessment, and incident investigation | ||
| 403-3 | Occupational health services | ||
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | ||
| 403-5 | Worker training on occupational health and safety | ||
| 403-6 | Promotion of worker health | ||
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | ||
| 403-8 | Workers covered by an occupational health and safety management system | ||
| 403-9 | Work-related injuries | ||
| 403-10 | Work-related ill health | ||
| GRI404: Training and Education 2016 |
404-1 | Average hours of training per year per employee | |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | ||
| 404-3 | Percentage of employees receiving regular performance and career development reviews | ||
| GRI405: Diversity and Equal Opportunity 2016 |
405-1 | Diversity of governance bodies and employees | |
| 405-2 | Ratio of basic salary and remuneration of women to men | ||
| GRI406: Non-discrimination 2016 |
406-1 | Incidents of discrimination and corrective actions taken | |
| GRI407: Freedom of Association and Collective Bargaining 2016 |
407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | |
| GRI408: Child Labor 2016 |
408-1 | Operations and suppliers at significant risk for incidents of child labor | |
| GRI409: Forced or Compulsory Labor 2016 |
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | |
| GRI410: Security Practices 2016 |
410-1 | Security personnel trained in human rights policies or procedures | |
| GRI411: Rights of Indigenous Peoples 2016 |
411-1 | Incidents of violations involving rights of indigenous peoples | |
| GRI413: Local Communities 2016 |
413-1 | Operations with local community engagement, impact assessments, and development programs | |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | ||
| GRI414: Supplier Social Assessment 2016 |
414-1 | New suppliers that were screened using social criteria | |
| 414-2 | Negative social impacts in the supply chain and actions taken | ||
| GRI415: Public Policy 2016 |
415-1 | Political contributions | |
| GRI416: Customer Health and Safety 2016 |
416-1 | Assessment of the health and safety impacts of product and service categories | |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | ||
| GRI417: Marketing and Labeling 2016 |
417-1 | Requirements for product and service information and labeling | |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | ||
| 417-3 | Incidents of non-compliance concerning marketing communications | ||
| GRI418: Customer Privacy 2016 |
418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | |
ISO26000
Below, we have mapped disclosures to the ISO 26000 core subjects.
| ISO 26000 Core Subject | Issues | Page |
|---|---|---|
| Organizational governance | Issue 1: Organizational governance | |
| Human rights |
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| Labor practices |
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| Environmental |
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| Fair operating practices |
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| Consumer issues |
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| Community involvement and development |
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