GRI Content Index

General Disclosures

GRI Standards Disclosures Location
GRI 2: General Disclosures 2021 2-1 Organizational details
2-2 Entities included in the organization's sustainability reporting
2-3 Reporting period, frequency and contact point
2-4 Restatements of information -
2-5 External assurance -
2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees -
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body -
2-11 Chair of the highest governance body
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting
2-15 Conflicts of interest
2-16 Communication of critical concerns
2-17 Collective knowledge of the highest governance body
2-18 Evaluation of the performance of the highest governance body -
2-19 Remuneration policies -
2-20 Process to determine remuneration -
2-21 Annual total compensation ratio -
2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations
2-28 Membership associations
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements -

Material Topics

Economic

GRI Standards Disclosures Location
GRI 201: 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 -
GRI 202: Market Presence 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 -
GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts -
GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers -
GRI 205: 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
GRI 206: Anti-competitive Behavior 2016 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices -
GRI 207: Tax 2019 207-1 Approach to tax
207-2 Tax governance, control, and risk management
207-3 Stakeholder engagement and management of concerns related to tax
207-4 Country-by-country reporting -

Environmental

GRI Standards Disclosures Location
GRI 301: Materials 2016 301-1 Materials used by weight or volume -
301-2 Recycled input materials used -
301-3 Reclaimed products and their packaging materials
GRI 302: 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 -
GRI 303: Water and Effluents 2018 303-1 Interactions with water as a shared resource -
303-2 Management of water dischargerelated impacts -
303-3 Water withdrawal -
303-4 Water discharge -
303-5 Water consumption -
GRI 304: 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 -
GRI 305: 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 -
GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts -
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal
GRI 308: 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

Social

GRI Standards Disclosures Location
GRI 401: 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 parttime employees -
401-3 Parental leave
GRI 402: Labor-Management Relations 2016 402-1 Minimum Notice Period for Business Changes -
GRI 403: 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 -
GRI 404: 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
GRI 405: 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 -
GRI 406: Non-discrimination 2016 406-1 Incidents of discrimination and corrective actions taken -
GRI 407: 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 -
GRI 408: Child Labor 2016 408-1 Operations and suppliers at significant risk for incidents of child labor
GRI 409: Forced or Compulsory Labor 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
GRI 410: Security Practices 2016 410-1 Security personnel trained in human rights policies and procedures -
GRI 411: Rights of Indigenous Peoples 2016 411-1 Incidents of violations involving rights of indigenous peoples -
GRI 413: 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 -
GRI 414: 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 -
GRI 415: Public Policy 2016 415-1 Political contributions -
GRI 416: 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 -
GRI 417: 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 -
GRI 418: Customer Privacy 2016 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data