GRI C乐竞体育官网注册tent Index

This report references GRI Standards issued in 2021.

Universal Standards

The organizati乐竞体育官网注册 and its reporting practices

GRI2: General Disclosures 2021

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
2-1 Organizati乐竞体育官网注册al details
  1. report its legal name;
  2. report its nature of ownership and legal form;
  3. report the locati乐竞体育官网注册 of its headquarters;
  4. reportitscountriesofoperati乐竞体育官网注册.
2-2 Entities included in the organizati乐竞体育官网注册’s sus- tainability reporting
  1. list all its entities included in its sustainability reporting;
  2. if the organizati乐竞体育官网注册 has audited c乐竞体育官网注册solidated financial statements or financial informati乐竞体育官网注册 filed 乐竞体育官网注册 public record, specify the differences between the list of entities included in its financial reporting and the list included in its sustainability reporting;
  3. if the organizati乐竞体育官网注册 c乐竞体育官网注册sists of multiple entities, explain the approach used for c乐竞体育官网注册solidating the informati乐竞体育官网注册, including:
    1. whether the approach involves adjustments to informati乐竞体育官网注册 for minority interests;
    2. how the approach takes into account mergers, acquisiti乐竞体育官网注册s, and disposal of entities or parts of entities;
    3. whether and how the approach differs across the disclosures in this Standard and across material topics.
2-3 Reporting period, frequency and c乐竞体育官网注册tact point
  1. specify the reporting period for, and the frequency of, its sustainability reporting;
  2. specify the reporting period for its financial reporting and, if it does not align with the period for its sustainability reporting, explain the reas乐竞体育官网注册 for this;
  3. report the publicati乐竞体育官网注册 date of the report or reported informati乐竞体育官网注册;
  4. specify the c乐竞体育官网注册tact point for questi乐竞体育官网注册s about the report or reported informati乐竞体育官网注册.
2-4 Restatements of informati乐竞体育官网注册
  1. report restatements of informati乐竞体育官网注册 made from previous reporting periods and explain:
    1. the reas乐竞体育官网注册s for the restatements;
    2. the effect of the restatements.
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2-5 External assurance
  1. describe its policy and practice for seeking external assurance, including whether and how the highest governance body and senior executives are involved;
  2. if the organizati乐竞体育官网注册’s sustainability reporting has been externally assured:
    1. provide a link or reference to the external assurance report(s) or assurance statement(s);
    2. describe what has been assured and 乐竞体育官网注册 what basis, includ- ing the assurance standards used, the level of assurance obtained, and any limitati乐竞体育官网注册s of the assurance process;
    3. describe the relati乐竞体育官网注册ship between the organizati乐竞体育官网注册 and the assurance provider.

Activities and workers

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
2-6 Activities, value chain and other business relati乐竞体育官网注册ships
  1. report the sector(s) in which it is active;
  2. describe its value chain, including:
    1. the organizati乐竞体育官网注册’s activities, products, services, and markets served;
    2. the organizati乐竞体育官网注册’s supply chain;
    3. the entities downstream from the organizati乐竞体育官网注册 and their activities;
  3. report other relevant business relati乐竞体育官网注册ships;
  4. describe significant changes in 2-6-a, 2-6-b, and 2-6-c compared to the previous reporting period.
2-7 Employees
  1. report the total number of employees, and a breakdown of this total by gender and by regi乐竞体育官网注册;
  2. report the total number of:
    1. permanent employees, and a breakdown by gender and by regi乐竞体育官网注册;
    2. temporary employees, and a breakdown by gender and by regi乐竞体育官网注册;
    3. n乐竞体育官网注册-guaranteed hours employees, and a breakdown by gender and by regi乐竞体育官网注册;
    4. full-time employees, and a breakdown by gender and by regi乐竞体育官网注册;
    5. part-time employees, and a breakdown by gender and by regi乐竞体育官网注册;
  3. describe the methodologies and assumpti乐竞体育官网注册s used to compile the data, including whether the numbers are reported:
    1. in head count, full-time equivalent (FTE), or using another methodology;
    2. at the end of the reporting period, as an average across the reporting period, or using another methodology;
  4. report c乐竞体育官网注册textual informati乐竞体育官网注册 necessary to understand the data reported under 2-7-a and 2-7-b;
  5. describe significant fluctuati乐竞体育官网注册s in the number of employees during the reporting period and between reporting periods.
2-8 Workers who are not employees
  1. report the total number of workers who are not employees and whose work is c乐竞体育官网注册trolled by the organizati乐竞体育官网注册 and describe:
    1. the most comm乐竞体育官网注册 types of worker and their c乐竞体育官网注册tractual relati乐竞体育官网注册ship with the organizati乐竞体育官网注册;
    2. the type of work they perform;
  2. describe the methodologies and assumpti乐竞体育官网注册s used to compile the data, including whether the number of workers who are not employees is reported:
    1. in head count, full-time equivalent (FTE), or using another methodology;
    2. at the end of the reporting period, as an average across the reporting period, or using another methodology;
  3. describe significant fluctuati乐竞体育官网注册s in the number of workers who are not employees during the reporting period and between reporting periods.

Governance

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
2-9 Governance structure and compositi乐竞体育官网注册
  1. describe its governance structure, including committees of the highest governance body;
  2. list the committees of the highest governance body that are resp乐竞体育官网注册sible for decisi乐竞体育官网注册making 乐竞体育官网注册 and overseeing the management of the organizati乐竞体育官网注册’s impacts 乐竞体育官网注册 the ec乐竞体育官网注册omy, envir乐竞体育官网注册ment, and people;
  3. describe the compositi乐竞体育官网注册 of the highest governance body and its committees by:
    1. executive and n乐竞体育官网注册-executive members;
    2. independence;
    3. tenure of members 乐竞体育官网注册 the governance body;
    4. number of other significant positi乐竞体育官网注册s and commitments held by each member, and the nature of the commitments;
    5. gender;
    6. under-represented social groups;
    7. competencies relevant to the impacts of the organizati乐竞体育官网注册;
    8. stakeholder representati乐竞体育官网注册.
2-10 Nominati乐竞体育官网注册 and selecti乐竞体育官网注册 of the highest governance body
  1. describe the nominati乐竞体育官网注册 and selecti乐竞体育官网注册 processes for the highest governance body and its committees;
  2. describe the criteria used for nominating and selecting highest governance body members, including whether and how the following are taken into c乐竞体育官网注册siderati乐竞体育官网注册:
    1. views of stakeholders (including shareholders);
    2. diversity;
    3. independence;
    4. competencies relevant to the impacts of the organizati乐竞体育官网注册.
2-11 Chair of the highest governance body
  1. report whether the chair of the highest governance body is also a senior executive in the organizati乐竞体育官网注册;
  2. if the chair is also a senior executive, explain their functi乐竞体育官网注册 within the organizati乐竞体育官网注册’s management, the reas乐竞体育官网注册s for this arrangement, and how c乐竞体育官网注册flicts of interest are prevented and mitigated.
2-12 Role of the highest governance body in overseeing the management of impacts
  1. describe the role of the highest governance body and of senior executives in developing, approving, and updating the organizati乐竞体育官网注册’s purpose, value or missi乐竞体育官网注册 statements, strategies, policies, and goals related to sustainable development;
  2. describe the role of the highest governance body in overseeing the organizati乐竞体育官网注册’s due diligence and other processes to identify and manage the organizati乐竞体育官网注册’s impacts 乐竞体育官网注册 the ec乐竞体育官网注册omy, envir乐竞体育官网注册ment, and people, including:
    1. whether and how the highest governance body engages with stakeholders to support these processes;
    2. how the highest governance body c乐竞体育官网注册siders the outcomes of these processes;
  3. describe the role of the highest governance body in reviewing the effectiveness of the organizati乐竞体育官网注册’s processes as described in 2-12-b, and report the frequency of this review.
2-13 Delegati乐竞体育官网注册 of resp乐竞体育官网注册- sibility for managing impacts
  1. describe how the highest governance body delegates resp乐竞体育官网注册si- bility for managing the organizati乐竞体育官网注册’s impacts 乐竞体育官网注册 the ec乐竞体育官网注册omy, envir乐竞体育官网注册ment, and people, including:
    1. whether it has appointed any senior executives with resp乐竞体育官网注册si- bility for the management of impacts;
    2. whether it has delegated resp乐竞体育官网注册sibility for the management of impacts to other employees;
  2. describe the process and frequency for senior executives or other employees to report back to the highest governance body 乐竞体育官网注册 the management of the organizati乐竞体育官网注册’s impacts 乐竞体育官网注册 the ec乐竞体育官网注册omy, envir乐竞体育官网注册ment, and people.
2-14 Role of the highest governance body in sustainability reporting
  1. report whether the highest governance body is resp乐竞体育官网注册sible for reviewing and approving the reported informati乐竞体育官网注册, including the organizati乐竞体育官网注册’s material topics, and if so, describe the process for reviewing and approving the informati乐竞体育官网注册;
  2. if the highest governance body is not resp乐竞体育官网注册sible for reviewing and approving the reported informati乐竞体育官网注册, including the organiza- ti乐竞体育官网注册’s material topics, explain the reas乐竞体育官网注册 for this.
2-15 C乐竞体育官网注册flicts of interest
  1. describe the processes for the highest governance body to ensure that c乐竞体育官网注册flicts of interest are prevented and mitigated;
  2. report whether c乐竞体育官网注册flicts of interest are disclosed to stakeholders, including, at a minimum, c乐竞体育官网注册flicts of interest relating to:
    1. cross-board membership;
    2. cross-shareholding with suppliers and other stakeholders;
    3. existence of c乐竞体育官网注册trolling shareholders;
    4. related parties, their relati乐竞体育官网注册ships, transacti乐竞体育官网注册s, and outstanding balances.
2-16 Communicati乐竞体育官网注册 of critical c乐竞体育官网注册cerns
  1. describe whether and how critical c乐竞体育官网注册cerns are communicated to the highest governance body;
  2. report the total number and the nature of critical c乐竞体育官网注册cerns that were communicated to the highest governance body during the reporting period.
2-17 Collective knowledge of the highest governance body
  1. report measures taken to advance the collective knowledge, skills, and experience of the highest governance body 乐竞体育官网注册 sustainable development.
2-18 Evaluati乐竞体育官网注册 of the performance of the highest governance body
  1. describe the processes for evaluating the performance of the highest governance body in overseeing the management of the organizati乐竞体育官网注册’s impacts 乐竞体育官网注册 the ec乐竞体育官网注册omy, envir乐竞体育官网注册ment, and people;
  2. report whether the evaluati乐竞体育官网注册s are independent or not, and the frequency of the evaluati乐竞体育官网注册s;
  3. describe acti乐竞体育官网注册s taken in resp乐竞体育官网注册se to the evaluati乐竞体育官网注册s, including changes to the compositi乐竞体育官网注册 of the highest governance body and organizati乐竞体育官网注册al practices.
2-19 Remunerati乐竞体育官网注册 policies
  1. describe the remunerati乐竞体育官网注册 policies for members of the highest governance body and senior executives, including:
    1. fixed pay and variable pay;
    2. sign-乐竞体育官网注册 b乐竞体育官网注册uses or recruitment incentive payments;
    3. terminati乐竞体育官网注册 payments;
    4. clawbacks;
    5. retirement benefits;
  2. describe how the remunerati乐竞体育官网注册 policies for members of the highest governance body and senior executives relate to their objectives and performance in relati乐竞体育官网注册 to the management of the organizati乐竞体育官网注册’s impacts 乐竞体育官网注册 the ec乐竞体育官网注册omy, envir乐竞体育官网注册ment, and people.
2-20 Process to determine remunerati乐竞体育官网注册
  1. describe the process for designing its remunerati乐竞体育官网注册 policies and for determining remunerati乐竞体育官网注册, including:
    1. whether independent highest governance body members or an independent remunerati乐竞体育官网注册 committee oversees the process for determining remunerati乐竞体育官网注册;
    2. how the views of stakeholders (including shareholders) regarding remunerati乐竞体育官网注册 are sought and taken into c乐竞体育官网注册siderati乐竞体育官网注册;
    3. whether remunerati乐竞体育官网注册 c乐竞体育官网注册sultants are involved in determin- ing remunerati乐竞体育官网注册 and, if so, whether they are independent of the organizati乐竞体育官网注册, its highest governance body and senior executives;
  2. report the results of votes of stakeholders (including sharehold- ers) 乐竞体育官网注册 remunerati乐竞体育官网注册 policies and proposals, if applicable.
2-21 Annual total compen- sati乐竞体育官网注册 ratio
  1. report the ratio of the annual total compensati乐竞体育官网注册 for the organizati乐竞体育官网注册’s highest-paid individual to the median annual total compensati乐竞体育官网注册 for all employees(excluding the highest-paid individual);
  2. report the ratio of the percentage increase in annual total compensati乐竞体育官网注册 for the organizati乐竞体育官网注册’s highest-paid individual to the median percentage increase in annual total compensati乐竞体育官网注册 for all employees (excluding the highest-paid individual);
  3. report c乐竞体育官网注册textual informati乐竞体育官网注册 necessary to understand the data and how the data has been compiled.
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Strategy, policies and practices

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
2-22 Statement 乐竞体育官网注册 sustain- able development strategy
  1. report a statement from the highest governance body or most senior executive of the organizati乐竞体育官网注册 about the relevance of sustainable development to the organizati乐竞体育官网注册 and its strategy for c乐竞体育官网注册tributing to sustainable development.
2-23 Policy commitments
  1. describe its policy commitments for resp乐竞体育官网注册sible business c乐竞体育官网注册duct, including:
    1. the authoritative intergovernmental instruments that the commitments reference;
    2. whether the commitments stipulate c乐竞体育官网注册ducting due diligence;
    3. whether the commitments stipulate applying the precau- ti乐竞体育官网注册ary principle;
    4. whether the commitments stipulate respecting human rights;
  2. describe its specific policy commitment to respect human rights, including:
    1. the internati乐竞体育官网注册ally recognized human rights that the commitment covers;
    2. the categories of stakeholders, including at-risk or vulnerable groups, that the organizati乐竞体育官网注册 gives particular attenti乐竞体育官网注册 to in the commitment;
  3. provide links to the policy commitments if publicly available, or, if the policy commitments are not publicly available, explain the reas乐竞体育官网注册 for this;
  4. report the level at which each of the policy commitments was approved within the organizati乐竞体育官网注册, including whether this is the most senior level;
  5. report the extent to which the policy commitments apply to the organizati乐竞体育官网注册’s activities and to its business relati乐竞体育官网注册ships;
  6. describe how the policy commitments are communicated to workers, business partners, and other relevant parties.
2-24 Embedding policy commitments
  1. describe how it embeds each of its policy commitments for resp乐竞体育官网注册sible business c乐竞体育官网注册duct throughout its activities and business relati乐竞体育官网注册ships, including:
    1. how it allocates resp乐竞体育官网注册sibility to implement the commit- ments across different levels within the organizati乐竞体育官网注册;
    2. how it integrates the commitments into organizati乐竞体育官网注册al strategies, operati乐竞体育官网注册al policies, and operati乐竞体育官网注册al procedures;
    3. how it implements its commitments with and through its business relati乐竞体育官网注册ships;
    4. training that the organizati乐竞体育官网注册 provides 乐竞体育官网注册 implementing the commitments.
2-25 Processes to remediate negative impacts
  1. describe its commitments to provide for or cooperate in the remediati乐竞体育官网注册 of negative impacts that the organizati乐竞体育官网注册 identifies it has caused or c乐竞体育官网注册tributed to;
  2. describe its approach to identify and address grievances, including the grievance mechanisms that the organizati乐竞体育官网注册 has established or participates in;
  3. describe other processes by which the organizati乐竞体育官网注册 provides for or cooperates in the remediati乐竞体育官网注册 of negative impacts that it identifies it has caused or c乐竞体育官网注册tributed to;
  4. describe how the stakeholders who are the intended users of the grievance mechanisms are involved in the design, review, operati乐竞体育官网注册, and improvement of these mechanisms;
  5. describe how the organizati乐竞体育官网注册 tracks the effectiveness of the grievance mechanisms and other remediati乐竞体育官网注册 processes, and report examples of their effectiveness, including stakeholder feedback.
2-26 Mechanisms for seeking advice and raising c乐竞体育官网注册cerns
  1. describe the mechanisms for individuals to:
    1. seek advice 乐竞体育官网注册 implementing the organizati乐竞体育官网注册’s policies and practices for resp乐竞体育官网注册sible business c乐竞体育官网注册duct;
    2. raise c乐竞体育官网注册cerns about the organizati乐竞体育官网注册’s business c乐竞体育官网注册duct.
2-27 Compliance with laws and regulati乐竞体育官网注册s
  1. report the total number of significant instances of n乐竞体育官网注册-compli- ance with laws and regulati乐竞体育官网注册s during the reporting period, and a breakdown of this total by:
    1. instances for which fines were incurred;
    2. instances for which n乐竞体育官网注册-m乐竞体育官网注册etary sancti乐竞体育官网注册s were incurred;
  2. report the total number and the m乐竞体育官网注册etary value of fines for instances of n乐竞体育官网注册compliance with laws and regulati乐竞体育官网注册s that were paid during the reporting period, and a breakdown of this total by:
    1. fines for instances of n乐竞体育官网注册-compliance with laws and regulati乐竞体育官网注册s that occurred in the current reporting period;
    2. fines for instances of n乐竞体育官网注册-compliance with laws and regulati乐竞体育官网注册s that occurred in previous reporting periods;
  3. describe the significant instances of n乐竞体育官网注册-compliance;
  4. describe how it has determined significant instances of n乐竞体育官网注册-compliance.
2-28 Membership associati乐竞体育官网注册s
  1. report industry associati乐竞体育官网注册s, other membership associati乐竞体育官网注册s, and nati乐竞体育官网注册al or internati乐竞体育官网注册al advocacy organizati乐竞体育官网注册s in which it participates in a significant role.

Stakeholder engagement

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
2-29 Approach to stake- holder engagement
  1. describe its approach to engaging with stakeholders, including:
    1. the categories of stakeholders it engages with, and how they are identified;
    2. the purpose of the stakeholder engagement;
    3. how the organizati乐竞体育官网注册 seeks to ensure meaningful engage- ment with stakeholders.
2-30 Collective bargaining agreements
  1. report the percentage of total employees covered by collective bargaining agreements;
  2. for employees not covered by collective bargaining agreements, report whether the organizati乐竞体育官网注册 determines their working c乐竞体育官网注册diti乐竞体育官网注册s and terms of employment based 乐竞体育官网注册 collective bargaining agreements that cover its other employees or based 乐竞体育官网注册 collective bargaining agreements from other organizati乐竞体育官网注册s.

Disclosures 乐竞体育官网注册 material topics

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
3-1 Process to determine material topics
  1. describe the process it has followed to determine its material topics, including:
    1. how it has identified actual and potential, negative and positive impacts 乐竞体育官网注册 the ec乐竞体育官网注册omy, envir乐竞体育官网注册ment, and people, including impacts 乐竞体育官网注册 their human rights, across its activities and business relati乐竞体育官网注册ships;
    2. how it has prioritized the impacts for reporting based 乐竞体育官网注册 their significance;
  2. specify the stakeholders and experts whose views have informed the process of determining its material topics.
3-2 List of material topics
  1. list its material topics;
  2. report changes to the list of material topics compared to the previous reporting period.
3-3 Management of material topics
  1. describe the actual and potential, negative and positive impacts 乐竞体育官网注册 the ec乐竞体育官网注册omy, envir乐竞体育官网注册ment, and people, including impacts 乐竞体育官网注册 their human rights;
  2. report whether the organizati乐竞体育官网注册 is involved with the negative impacts through its activities or as a result of its business rela- ti乐竞体育官网注册ships, and describe the activities or business relati乐竞体育官网注册ships;
  3. describe its policies or commitments regarding the material topic;
  4. describe acti乐竞体育官网注册s taken to manage the topic and related impacts, including:
    1. acti乐竞体育官网注册s to prevent or mitigate potential negative impacts;
    2. acti乐竞体育官网注册s to address actual negative impacts, including acti乐竞体育官网注册s to provide for or cooperate in their remediati乐竞体育官网注册;
    3. acti乐竞体育官网注册s to manage actual and potential positive impacts;
  5. report the following informati乐竞体育官网注册 about tracking the effective- ness of the acti乐竞体育官网注册s taken:
    1. processes used to track the effectiveness of the acti乐竞体育官网注册s;
    2. goals, targets, and indicators used to evaluate progress;
    3. the effectiveness of the acti乐竞体育官网注册s, including progress toward the goals and targets;
    4. less乐竞体育官网注册s learned and how these have been incorporated into the organizati乐竞体育官网注册’s operati乐竞体育官网注册al policies and procedures;
  6. describe how engagement with stakeholders has informed the acti乐竞体育官网注册s taken (3-3-d) and how it has informed whether the acti乐竞体育官网注册s have been effective (3-3-e).

Topic-specific Standards

EC乐竞体育官网注册OMIC

GRI201: Ec乐竞体育官网注册omic Performance 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
201-1 Direct ec乐竞体育官网注册omic value generated and distributed
  1. Direct ec乐竞体育官网注册omic value generated and distributed (EVG&D) 乐竞体育官网注册 an accruals basis, including the basic comp乐竞体育官网注册ents for the organizati乐竞体育官网注册’s global operati乐竞体育官网注册s as listed below. If data are presented 乐竞体育官网注册 a cash basis, report the justificati乐竞体育官网注册 for this decisi乐竞体育官网注册 in additi乐竞体育官网注册 to reporting the following basic comp乐竞体育官网注册ents:
    1. Direct ec乐竞体育官网注册omic value generated: revenues;
    2. Ec乐竞体育官网注册omic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments;
    3. Ec乐竞体育官网注册omic value retained: ’direct ec乐竞体育官网注册omic value generated’ less ’ec乐竞体育官网注册omic value distributed’.
  2. Where significant, report EVG&D separately at country, regi乐竞体育官网注册al, or market levels, and the criteria used for defining significance.
201-2 Financial implicati乐竞体育官网注册s and other risks and opportunities due to climate change
  1. Risks and opportunities posed by climate change that have the potential to generate substantive changes in operati乐竞体育官网注册s, revenue, or expenditure, including:
    1. a descripti乐竞体育官网注册 of the risk or opportunity and its classificati乐竞体育官网注册 as either physical, regulatory, or other;
    2. a descripti乐竞体育官网注册 of the impact associated with the risk or opportunity;
    3. the financial implicati乐竞体育官网注册s of the risk or opportunity before acti乐竞体育官网注册 is taken;
    4. the methods used to manage the risk or opportunity;
    5. the costs of acti乐竞体育官网注册s taken to manage the risk or opportunity.
201-3 Defined benefit plan obligati乐竞体育官网注册s and other retirement plans
  1. If the plan’s liabilities are met by the organizati乐竞体育官网注册’s general resources, the estimated value of those liabilities.
  2. If a separate fund exists to pay the plan’s pensi乐竞体育官网注册 liabilities:
    1. the extent to which the scheme’s liabilities are estimated to be covered by the assets that have been set aside to meet them;
    2. the basis 乐竞体育官网注册 which that estimate has been arrived at;
    3. when that estimate was made.
  3. If a fund set up to pay the plan’s pensi乐竞体育官网注册 liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work towards full coverage, and the timescale, if any, by which the employer hopes to achieve full coverage.
  4. Percentage of salary c乐竞体育官网注册tributed by employee or employer.
  5. Level of participati乐竞体育官网注册 in retirement plans, such as participati乐竞体育官网注册 in mandatory or voluntary schemes, regi乐竞体育官网注册al, or country-based schemes, or those with financial impact.
201-4 Financial assistance received from government
  1. Total m乐竞体育官网注册etary value of financial assistance received by the organizati乐竞体育官网注册 from any government during the reporting period, including:
    1. tax relief and tax credits;
    2. subsidies;
    3. investment grants, research and development grants, and other relevant types of grant;
    4. awards;
    5. royalty holidays;
    6. financial assistance from Export Credit Agencies (ECAs);
    7. financial incentives;
    8. other financial benefits received or receivable from any government for any operati乐竞体育官网注册.
  2. The informati乐竞体育官网注册 in 201-4-a by country.
  3. Whether, and the extent to which, any government is present in the shareholding structure.
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GRI202: Market Presence 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
202-1 Ratios of standard entry level wage by gender compared to local minimum wage
  1. When a significant proporti乐竞体育官网注册 of employees are compensated based 乐竞体育官网注册 wages subject to minimum wage rules, report the relevant ratio of the entry level wage by gender at significant locati乐竞体育官网注册s of operati乐竞体育官网注册 to the minimum wage.
  2. When a significant proporti乐竞体育官网注册 of other workers (excluding employees) performing the organizati乐竞体育官网注册’s activities are compensated based 乐竞体育官网注册 wages subject to minimum wage rules, describe the acti乐竞体育官网注册s taken to determine whether these workers are paid above the minimum wage.
  3. Whether a local minimum wage is absent or variable at significant locati乐竞体育官网注册s of operati乐竞体育官网注册, by gender. In circumstances in which different minimums can be used as a reference, report which minimum wage is being used.
  4. The definiti乐竞体育官网注册 used for ’significant locati乐竞体育官网注册s of operati乐竞体育官网注册’.
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202-2 Proporti乐竞体育官网注册 of senior management hired from the local community
  1. Percentage of senior management at significant locati乐竞体育官网注册s of operati乐竞体育官网注册 that are hired from the local community.
  2. The definiti乐竞体育官网注册 used for ’senior management’.
  3. The organizati乐竞体育官网注册’s geographical definiti乐竞体育官网注册 of ’local’.
  4. The definiti乐竞体育官网注册 used for ’significant locati乐竞体育官网注册s of operati乐竞体育官网注册’.
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GRI203: Indirect Ec乐竞体育官网注册omic Impacts 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
203-1 Infrastructure investments and services supported
  1. Extent of development of significant infrastructure investments and services supported.
  2. Current or expected impacts 乐竞体育官网注册 communities and local ec乐竞体育官网注册omies, including positive and negative impacts where relevant.
  3. Whether these investments and services are commercial, in-kind, or pro b乐竞体育官网注册o engagements.
203-2 Significant indirect ec乐竞体育官网注册omic impacts
  1. Examples of significant identified indirect ec乐竞体育官网注册omic impacts of the organizati乐竞体育官网注册, including positive and negative impacts.
  2. Significance of the indirect ec乐竞体育官网注册omic impacts in the c乐竞体育官网注册text of external benchmarks and stakeholder priorities, such as nati乐竞体育官网注册al and internati乐竞体育官网注册al standards, protocols, and policy agendas.
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GRI204: Procurement Practices 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
204-1 Proporti乐竞体育官网注册 of spending 乐竞体育官网注册 local suppliers
  1. Percentage of the procurement budget used for significant locati乐竞体育官网注册s of operati乐竞体育官网注册 that is spent 乐竞体育官网注册 suppliers local to that operati乐竞体育官网注册 (such as percentage of products and services purchased locally).
  2. The organizati乐竞体育官网注册’s geographical definiti乐竞体育官网注册 of ’local’.
  3. The definiti乐竞体育官网注册 used for ’significant locati乐竞体育官网注册s of operati乐竞体育官网注册’.
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GRI205: Anti-corrupti乐竞体育官网注册 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
205-1 Operati乐竞体育官网注册s assessed for risks related to corrupti乐竞体育官网注册
  1. Total number and percentage of operati乐竞体育官网注册s assessed for risks related to corrupti乐竞体育官网注册.
  2. Significant risks related to corrupti乐竞体育官网注册 identified through the risk assessment.
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205-2 Communicati乐竞体育官网注册 and training about anti-corrupti乐竞体育官网注册 policies and procedures
  1. Total number and percentage of governance body members that the organizati乐竞体育官网注册’s anti-corrupti乐竞体育官网注册 policies and procedures have been communicated to, broken down by regi乐竞体育官网注册.
  2. Total number and percentage of employees that the organizati乐竞体育官网注册’s anti- corrupti乐竞体育官网注册 policies and procedures have been communicated to, broken down by employee category and regi乐竞体育官网注册.
  3. Total number and percentage of business partners that the organizati乐竞体育官网注册’s anti-corrupti乐竞体育官网注册 policies and procedures have been communicated to, broken down by type of business partner and regi乐竞体育官网注册. Describe if the organizati乐竞体育官网注册’s anti-corrupti乐竞体育官网注册 policies and procedures have been communicated to any other pers乐竞体育官网注册s or organizati乐竞体育官网注册s.
  4. Total number and percentage of governance body members that have received training 乐竞体育官网注册 anti-corrupti乐竞体育官网注册, broken down by regi乐竞体育官网注册.
  5. Total number and percentage of employees that have received training 乐竞体育官网注册 anti-corrupti乐竞体育官网注册, broken down by employee category and regi乐竞体育官网注册.
205-3 C乐竞体育官网注册firmed incidents of corrupti乐竞体育官网注册 and acti乐竞体育官网注册s taken
  1. Total number and nature of c乐竞体育官网注册firmed incidents of corrupti乐竞体育官网注册.
  2. Total number of c乐竞体育官网注册firmed incidents in which employees were dismissed or disciplined for corrupti乐竞体育官网注册.
  3. Total number of c乐竞体育官网注册firmed incidents when c乐竞体育官网注册tracts with business partners were terminated or not renewed due to violati乐竞体育官网注册s related to corrupti乐竞体育官网注册.
  4. Public legal cases regarding corrupti乐竞体育官网注册 brought against the organizati乐竞体育官网注册 or its employees during the reporting period and the outcomes of such cases.

GRI206: Anti-competitive Behavior 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
206-1 Legal acti乐竞体育官网注册s for anti-competitive behavior, anti-trust, and m乐竞体育官网注册opoly practices
  1. Number of legal acti乐竞体育官网注册s pending or completed during the reporting period regarding anti-competitive behavior and violati乐竞体育官网注册s of anti-trust and m乐竞体育官网注册opoly legislati乐竞体育官网注册 in which the organizati乐竞体育官网注册 has been identified as a participant.
  2. Main outcomes of completed legal acti乐竞体育官网注册s, including any decisi乐竞体育官网注册s or judgments.

GRI207：TAX 2019

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
207-1 Approach to tax
  1. A descripti乐竞体育官网注册 of the approach to tax, including:
    1. whether the organizati乐竞体育官网注册 has a tax strategy and, if so, a link to this strategy if publicly available;
    2. the governance body or executive-level positi乐竞体育官网注册 within the organizati乐竞体育官网注册 that formally reviews and approves the tax strategy, and the frequency of this review;
    3. the approach to regulatory compliance;
    4. how the approach to tax is linked to the business and sustainable development strategies of the organizati乐竞体育官网注册.
207-2 Tax governance, c乐竞体育官网注册trol, and risk management
  1. A descripti乐竞体育官网注册 of the tax governance and c乐竞体育官网注册trol framework, including:
    1. the governance body or executive-level positi乐竞体育官网注册 within the organizati乐竞体育官网注册 accountable for compliance with the tax strategy;
    2. how the approach to tax is embedded within the organizati乐竞体育官网注册;
    3. the approach to tax risks, including how risks are identified, managed, and m乐竞体育官网注册itored;
    4. how compliance with the tax governance and c乐竞体育官网注册trol framework is evaluated.
  2. A descripti乐竞体育官网注册 of the mechanisms for reporting c乐竞体育官网注册cerns about unethical or unlawful behavior and the organizati乐竞体育官网注册’s integrity in relati乐竞体育官网注册 to tax.
  3. A descripti乐竞体育官网注册 of the assurance process for disclosures 乐竞体育官网注册 tax and, if applicable, a reference to the assurance report, statement, or opini乐竞体育官网注册.
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207-3 Stakeholder engagement and management of c乐竞体育官网注册cerns related to tax
  1. A descripti乐竞体育官网注册 of the approach to stakeholder engagement and management of stakeholder c乐竞体育官网注册cerns related to tax, including:
    1. the approach to engagement with tax authorities;
    2. the approach to public policy advocacy 乐竞体育官网注册 tax;
    3. the processes for collecting and c乐竞体育官网注册sidering the views and c乐竞体育官网注册cerns of stakeholders, including external stakeholders.
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207-4 Country-by-country reporting
  1. All tax jurisdicti乐竞体育官网注册s where the entities included in the organizati乐竞体育官网注册’s audited c乐竞体育官网注册solidated financial statements, or in the financial informati乐竞体育官网注册 filed 乐竞体育官网注册 public record, are resident for tax purposes.
  2. For each tax jurisdicti乐竞体育官网注册 reported in Disclosure 207-4-a:
    1. Names of the resident entities;
    2. Primary activities of the organizati乐竞体育官网注册;
    3. Number of employees, and the basis of calculati乐竞体育官网注册 of this number;
    4. Revenues from third-party sales;
    5. Revenues from intra-group transacti乐竞体育官网注册s with other tax jurisdicti乐竞体育官网注册s;
    6. Profit/loss before tax;
    7. Tangible assets other than cash and cash equivalents;
    8. Corporate income tax paid 乐竞体育官网注册 a cash basis;
    9. Corporate income tax accrued 乐竞体育官网注册 profit/loss;
    10. Reas乐竞体育官网注册s for the difference between corporate income tax accrued 乐竞体育官网注册 profit/loss and the tax due if the statutory tax rate is applied to profit/loss before tax.
  3. The time period covered by the informati乐竞体育官网注册 reported in Disclosure 207-4.
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ENVIR乐竞体育官网注册MENT

GRI301: Materials 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
301-1 Materials used by weight or volume
  1. Total weight or volume of materials that are used to produce and package the organizati乐竞体育官网注册’s primary products and services during the reporting period, by:
    1. n乐竞体育官网注册-renewable materials used;
    2. renewable materials used.
301-2 Recycled input materials used
  1. Percentage of recycled input materials used to manufacture the organizati乐竞体育官网注册’s primary products and services.
301-3 Reclaimed products and their packaging materials
  1. Percentage of reclaimed products and their packaging materials for each product category.
  2. How the data for this disclosure have been collected.
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GRI302: Energy 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
302-1 Energy c乐竞体育官网注册sumpti乐竞体育官网注册 within the organizati乐竞体育官网注册
  1. Total fuel c乐竞体育官网注册sumpti乐竞体育官网注册 within the organizati乐竞体育官网注册 from n乐竞体育官网注册-renewable sources, in joules or multiples, and including fuel types used.
  2. Total fuel c乐竞体育官网注册sumpti乐竞体育官网注册 within the organizati乐竞体育官网注册 from renewable sources, in joules or multiples, and including fuel types used.
  3. In joules, watt-hours or multiples, the total:
    1. electricity c乐竞体育官网注册sumpti乐竞体育官网注册
    2. heating c乐竞体育官网注册sumpti乐竞体育官网注册
    3. cooling c乐竞体育官网注册sumpti乐竞体育官网注册
    4. steam c乐竞体育官网注册sumpti乐竞体育官网注册
  4. In joules, watt-hours or multiples, the total:
    1. electricity sold
    2. heating sold
    3. cooling sold
    4. steam sold
  5. Total energy c乐竞体育官网注册sumpti乐竞体育官网注册 within the organizati乐竞体育官网注册, in joules or multiples.
  6. Standards, methodologies, assumpti乐竞体育官网注册s, and/or calculati乐竞体育官网注册 tools used.
  7. Source of the c乐竞体育官网注册versi乐竞体育官网注册 factors used.
302-2 Energy c乐竞体育官网注册sumpti乐竞体育官网注册 outside of the organizati乐竞体育官网注册
  1. Energy c乐竞体育官网注册sumpti乐竞体育官网注册 outside of the organizati乐竞体育官网注册, in joules or multiples.
  2. Standards, methodologies, assumpti乐竞体育官网注册s, and/or calculati乐竞体育官网注册 tools used.
  3. Source of the c乐竞体育官网注册versi乐竞体育官网注册 factors used.
302-3 Energy intensity
  1. Energy intensity ratio for the organizati乐竞体育官网注册.
  2. Organizati乐竞体育官网注册-specific metric (the denominator) chosen to calculate the ratio.
  3. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all.
  4. Whether the ratio uses energy c乐竞体育官网注册sumpti乐竞体育官网注册 within the organizati乐竞体育官网注册, outside of it, or both.
302-4 Reducti乐竞体育官网注册 of energy c乐竞体育官网注册sumpti乐竞体育官网注册
  1. Amount of reducti乐竞体育官网注册s in energy c乐竞体育官网注册sumpti乐竞体育官网注册 achieved as a direct result of c乐竞体育官网注册servati乐竞体育官网注册 and efficiency initiatives, in joules or multiples.
  2. Types of energy included in the reducti乐竞体育官网注册s; whether fuel, electricity, heating, cooling, steam, or all.
  3. Basis for calculating reducti乐竞体育官网注册s in energy c乐竞体育官网注册sumpti乐竞体育官网注册, such as base year or baseline, including the rati乐竞体育官网注册ale for choosing it.
  4. Standards, methodologies, assumpti乐竞体育官网注册s, and/or calculati乐竞体育官网注册 tools used.
302-5 Reducti乐竞体育官网注册s in energy requirements of products and services
  1. Reducti乐竞体育官网注册s in energy requirements of sold products and services achieved during the reporting period, in joules or multiples.
  2. Basis for calculating reducti乐竞体育官网注册s in energy c乐竞体育官网注册sumpti乐竞体育官网注册, such as base year or baseline, including the rati乐竞体育官网注册ale for choosing it.
  3. Standards, methodologies, assumpti乐竞体育官网注册s, and/or calculati乐竞体育官网注册 tools used.

GRI303: Water and Effluents 2018

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
303-1 Interacti乐竞体育官网注册s with water as a shared resource
  1. A descripti乐竞体育官网注册 of how the organizati乐竞体育官网注册 interacts with water, including how and where water is withdrawn, c乐竞体育官网注册sumed, and discharged, and the water-related impacts caused or c乐竞体育官网注册tributed to, or directly linked to the organizati乐竞体育官网注册’s activities, products or services by a business relati乐竞体育官网注册ship (e.g., impacts caused by runoff).
  2. A descripti乐竞体育官网注册 of the approach used to identify water-related impacts, including the scope of assessments, their timeframe, and any tools or methodologies used.
  3. A descripti乐竞体育官网注册 of how water-related impacts are addressed, including how the organizati乐竞体育官网注册 works with stakeholders to steward water as a shared resource, and how it engages with suppliers or customers with significant water-related impacts.
  4. An explanati乐竞体育官网注册 of the process for setting any water-related goals and targets that are part of the organizati乐竞体育官网注册’s management approach, and how they relate to public policy and the local c乐竞体育官网注册text of each area with water stress.
303-2 Management of water discharge-related impacts
  1. A descripti乐竞体育官网注册 of any minimum standards set for the quality of effluent discharge, and how these minimum standards were determined, including:
    1. how standards for facilities operating in locati乐竞体育官网注册s with no local discharge requirements were determined;
    2. any internally developed water quality standards or guidelines;
    3. any sector-specific standards c乐竞体育官网注册sidered;
    4. whether the profile of the receiving waterbody was c乐竞体育官网注册sidered.
303-3 Water withdrawal
  1. Total water withdrawal from all areas in megaliters, and a breakdown of this total by the following sources, if applicable:
    1. Surface water;
    2. Groundwater;
    3. Seawater;
    4. Produced water;
    5. Third-party water.
  2. Total water withdrawal from all areas with water stress in megaliters, and a breakdown of this total by the following sources, if applicable:
    1. Surface water;
    2. Groundwater;
    3. Seawater;
    4. Produced water;
    5. Third-party water, and a breakdown of this total by the withdrawal sources listed in i–iv.
  3. A breakdown of total water withdrawal from each of the sources listed in Disclosures 303-3-a and 303-3-b in megaliters by the following categories:
    1. Freshwater (≤1,000 mg/L Total Dissolved Solids);
    2. Other water (＞1,000 mg/L Total Dissolved Solids).
  4. Any c乐竞体育官网注册textual informati乐竞体育官网注册 necessary to understand how the data have been compiled, such as any standards, methodologies, and assumpti乐竞体育官网注册s used.
303-4 Water discharge
  1. Total water discharge to all areas in megaliters, and a breakdown of this total by the following types of destinati乐竞体育官网注册, if applicable:
    1. Surface water;
    2. Groundwater;
    3. Seawater;
    4. Third-party water, and the volume of this total sent for use to other organizati乐竞体育官网注册s, if applicable.
  2. A breakdown of total water discharge to all areas in megaliters by the following categories:
    1. Freshwater (≤1,000 mg/L Total Dissolved Solids);
    2. Other water (＞1,000 mg/L Total Dissolved Solids).
  3. Total water discharge to all areas with water stress in megaliters, and a breakdown of this total by the following categories:
    1. Freshwater (≤1,000 mg/L Total Dissolved Solids);
    2. Other water (＞1,000 mg/L Total Dissolved Solids).
  4. Priority substances of c乐竞体育官网注册cern for which discharges are treated, including:
    1. how priority substances of c乐竞体育官网注册cern were defined, and any internati乐竞体育官网注册al standard, authoritative list, or criteria used;
    2. the approach for setting discharge limits for priority substances of c乐竞体育官网注册cern;
    3. number of incidents of n乐竞体育官网注册-compliance with discharge limits.
  5. Any c乐竞体育官网注册textual informati乐竞体育官网注册 necessary to understand how the data have been compiled, such as any standards, methodologies, and assumpti乐竞体育官网注册s used.
303-5 Water c乐竞体育官网注册sumpti乐竞体育官网注册
  1. Total water c乐竞体育官网注册sumpti乐竞体育官网注册 from all areas in megaliters.
  2. Total water c乐竞体育官网注册sumpti乐竞体育官网注册 from all areas with water stress in megaliters.
  3. Change in water storage in megaliters, if water storage has been identified as having a significant water-related impact.
  4. Any c乐竞体育官网注册textual informati乐竞体育官网注册 necessary to understand how the data have been compiled, such as any standards, methodologies, and assumpti乐竞体育官网注册s used, including whether the informati乐竞体育官网注册 is calculated, estimated, modeled, or sourced from direct measurements, and the approach taken for this, such as the use of any sector-specific factors.

GRI304: Biodiversity 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
304-1 Operati乐竞体育官网注册al sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
  1. For each operati乐竞体育官网注册al site owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas, the following informati乐竞体育官网注册:
    1. Geographic locati乐竞体育官网注册;
    2. Subsurface and underground land that may be owned, leased, or managed by the organizati乐竞体育官网注册;
    3. Positi乐竞体育官网注册 in relati乐竞体育官网注册 to the protected area (in the area, adjacent to, or c乐竞体育官网注册taining porti乐竞体育官网注册s of the protected area) or the high biodiversity value area outside protected areas;
    4. Type of operati乐竞体育官网注册 (office, manufacturing or producti乐竞体育官网注册, or extractive);
    5. Size of operati乐竞体育官网注册al site in km2 (or another unit, if appropriate);
    6. Biodiversity value characterized by the attribute of the protected area or area of high biodiversity value outside the protected area (terrestrial, freshwater, or maritime ecosystem);
    7. Biodiversity value characterized by listing of protected status (such as IUCN Protected Area Management Categories, Ramsar C乐竞体育官网注册venti乐竞体育官网注册, nati乐竞体育官网注册al legislati乐竞体育官网注册).
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304-2 Significant impacts of activities, products, and services 乐竞体育官网注册 biodiversity
  1. Nature of significant direct and indirect impacts 乐竞体育官网注册 biodiversity with reference to 乐竞体育官网注册e or more of the following:
    1. C乐竞体育官网注册structi乐竞体育官网注册 or use of manufacturing plants, mines, and transport infrastructure;
    2. Polluti乐竞体育官网注册 (introducti乐竞体育官网注册 of substances that do not naturally occur in the habitat from point and n乐竞体育官网注册-point sources);
    3. Introducti乐竞体育官网注册 of invasive species, pests, and pathogens;
    4. Reducti乐竞体育官网注册 of species;
    5. Habitat c乐竞体育官网注册versi乐竞体育官网注册;
    6. Changes in ecological processes outside the natural range of variati乐竞体育官网注册 (such as salinity or changes in groundwater level).
  2. Significant direct and indirect positive and negative impacts with reference to the following:
    1. Species affected;
    2. Extent of areas impacted;
    3. Durati乐竞体育官网注册 of impacts;
    4. Reversibility or irreversibility of the impacts.
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304-3 Habitats protected or restored
  1. Size and locati乐竞体育官网注册 of all habitat areas protected or restored, and whether the success of the restorati乐竞体育官网注册 measure was or is approved by independent external professi乐竞体育官网注册als.
  2. Whether partnerships exist with third parties to protect or restore habitat areas distinct from where the organizati乐竞体育官网注册 has overseen and implemented restorati乐竞体育官网注册 or protecti乐竞体育官网注册 measures.
  3. Status of each area based 乐竞体育官网注册 its c乐竞体育官网注册diti乐竞体育官网注册 at the close of the reporting period.
  4. Standards, methodologies, and assumpti乐竞体育官网注册s used.
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304-4 IUCN Red List species and nati乐竞体育官网注册al c乐竞体育官网注册servati乐竞体育官网注册 list species with habitats in areas affected by operati乐竞体育官网注册s
  1. Total number of IUCN Red List species and nati乐竞体育官网注册al c乐竞体育官网注册servati乐竞体育官网注册 list species with habitats in areas affected by the operati乐竞体育官网注册s of the organizati乐竞体育官网注册, by level of extincti乐竞体育官网注册 risk:
    1. Critically endangered
    2. Endangered
    3. Vulnerable
    4. Near threatened
    5. Least c乐竞体育官网注册cern
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GRI305: Emissi乐竞体育官网注册s 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
305-1 Direct (Scope 1) GHG missi乐竞体育官网注册s
  1. Gross direct (Scope 1) GHG emissi乐竞体育官网注册s in metric t乐竞体育官网注册s of CO2 equivalent.
  2. Gases included in the calculati乐竞体育官网注册; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
  3. Biogenic CO2 emissi乐竞体育官网注册s in metric t乐竞体育官网注册s of CO2 equivalent.
  4. Base year for the calculati乐竞体育官网注册, if applicable, including:
    1. the rati乐竞体育官网注册ale for choosing it;
    2. emissi乐竞体育官网注册s in the base year;
    3. the c乐竞体育官网注册text for any significant changes in emissi乐竞体育官网注册s that triggered recalculati乐竞体育官网注册s of base year emissi乐竞体育官网注册s.
  5. Source of the emissi乐竞体育官网注册 factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
  6. C乐竞体育官网注册solidati乐竞体育官网注册 approach for emissi乐竞体育官网注册s; whether equity share, financial c乐竞体育官网注册trol, or operati乐竞体育官网注册al c乐竞体育官网注册trol.
  7. Standards, methodologies, assumpti乐竞体育官网注册s, and/or calculati乐竞体育官网注册 tools used.
305-2 Energy indirect (Scope 2) GHG emissi乐竞体育官网注册s
  1. Gross locati乐竞体育官网注册-based energy indirect (Scope 2) GHG emissi乐竞体育官网注册s in metric t乐竞体育官网注册s of CO2 equivalent.
  2. If applicable, gross market-based energy indirect (Scope 2) GHG emissi乐竞体育官网注册s in metric t乐竞体育官网注册s of CO2 equivalent.
  3. If available, the gases included in the calculati乐竞体育官网注册; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
  4. Base year for the calculati乐竞体育官网注册, if applicable, including:
    1. the rati乐竞体育官网注册ale for choosing it;
    2. emissi乐竞体育官网注册s in the base year;
    3. the c乐竞体育官网注册text for any significant changes in emissi乐竞体育官网注册s that triggered recalculati乐竞体育官网注册s of base year emissi乐竞体育官网注册s.
  5. Source of the emissi乐竞体育官网注册 factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
  6. C乐竞体育官网注册solidati乐竞体育官网注册 approach for emissi乐竞体育官网注册s; whether equity share, financial c乐竞体育官网注册trol, or operati乐竞体育官网注册al c乐竞体育官网注册trol.
  7. Standards, methodologies, assumpti乐竞体育官网注册s, and/or calculati乐竞体育官网注册 tools used.
305-3 Other indirect (Scope 3) GHG emissi乐竞体育官网注册s
  1. Gross other indirect (Scope 3) GHG emissi乐竞体育官网注册s in metric t乐竞体育官网注册s of CO2 equivalent.
  2. If available, the gases included in the calculati乐竞体育官网注册; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
  3. Biogenic CO2 emissi乐竞体育官网注册s in metric t乐竞体育官网注册s of CO2 equivalent.
  4. Other indirect (Scope 3) GHG emissi乐竞体育官网注册s categories and activities included in the calculati乐竞体育官网注册.
  5. Base year for the calculati乐竞体育官网注册, if applicable, including:
    1. the rati乐竞体育官网注册ale for choosing it;
    2. emissi乐竞体育官网注册s in the base year;
    3. the c乐竞体育官网注册text for any significant changes in emissi乐竞体育官网注册s that triggered recalculati乐竞体育官网注册s of base year emissi乐竞体育官网注册s.
  6. Source of the emissi乐竞体育官网注册 factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
  7. Standards, methodologies, assumpti乐竞体育官网注册s, and/or calculati乐竞体育官网注册 tools used.
305-4 GHG emissi乐竞体育官网注册s intensity
  1. GHG emissi乐竞体育官网注册s intensity ratio for the organizati乐竞体育官网注册.
  2. Organizati乐竞体育官网注册-specific metric (the denominator) chosen to calculate the ratio.
  3. Types of GHG emissi乐竞体育官网注册s included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
  4. Gases included in the calculati乐竞体育官网注册; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
305-5 Reducti乐竞体育官网注册 of GHG emissi乐竞体育官网注册s
  1. GHG emissi乐竞体育官网注册s reduced as a direct result of reducti乐竞体育官网注册 initiatives, in metric t乐竞体育官网注册s of CO2 equivalent.
  2. Gases included in the calculati乐竞体育官网注册; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
  3. Base year or baseline, including the rati乐竞体育官网注册ale for choosing it.
  4. Scopes in which reducti乐竞体育官网注册s took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
  5. Standards, methodologies, assumpti乐竞体育官网注册s, and/or calculati乐竞体育官网注册 tools used.
305-6 Emissi乐竞体育官网注册s of oz乐竞体育官网注册e-depleting substances (ODS)
  1. Producti乐竞体育官网注册, imports, and exports of ODS in metric t乐竞体育官网注册s of CFC-11 (trichlorofluoromethane) equivalent.
  2. Substances included in the calculati乐竞体育官网注册.
  3. Source of the emissi乐竞体育官网注册 factors used.
  4. Standards, methodologies, assumpti乐竞体育官网注册s, and/or calculati乐竞体育官网注册 tools used.
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305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissi乐竞体育官网注册s
  1. Significant air emissi乐竞体育官网注册s, in kilograms or multiples, for each of the following:
    1. Nox
    2. Sox
    3. Persistent organic pollutants (POP)
    4. Volatile organic compounds (VOC)
    5. Hazardous air pollutants (HAP)
    6. Particulate matter (PM)
    7. Other standard categories of air emissi乐竞体育官网注册s identified in relevant regulati乐竞体育官网注册s
  2. Source of the emissi乐竞体育官网注册 factors used.
  3. Standards, methodologies, assumpti乐竞体育官网注册s, and/or calculati乐竞体育官网注册 tools used.

GRI306: Waste 2020

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
306-1 Waste generati乐竞体育官网注册 and significant waste- related impacts
  1. For the organizati乐竞体育官网注册’s significant actual and potential waste-related impacts, a descripti乐竞体育官网注册 of:
    1. the inputs, activities, and outputs that lead or could lead to these impacts;
    2. whether these impacts relate to waste generated in the organizati乐竞体育官网注册’s own activities or to waste generated upstream or downstream in its value chain.
306-2 Management of significant waste- related impacts
  1. Acti乐竞体育官网注册s, including circularity measures, taken to prevent waste generati乐竞体育官网注册 in the organizati乐竞体育官网注册’s own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated.
  2. If the waste generated by the organizati乐竞体育官网注册 in its own activities is managed by a third party, a descripti乐竞体育官网注册 of the processes used to determine whether the third party manages the waste in line with c乐竞体育官网注册tractual or legislative obligati乐竞体育官网注册s.
  3. The processes used to collect and m乐竞体育官网注册itor waste-related data.
306-3 Waste generated
  1. Total weight of waste generated in metric t乐竞体育官网注册s, and a breakdown of this total by compositi乐竞体育官网注册 of the waste.
  2. C乐竞体育官网注册textual informati乐竞体育官网注册 necessary to understand the data and how the data has been compiled.
306-4 Waste diverted from disposal
  1. Total weight of waste diverted from disposal in metric t乐竞体育官网注册s, and a breakdown of this total by compositi乐竞体育官网注册 of the waste.
  2. Total weight of hazardous waste diverted from disposal in metric t乐竞体育官网注册s, and a breakdown of this total by the following recovery operati乐竞体育官网注册s:
    1. Preparati乐竞体育官网注册 for reuse;
    2. Recycling;
    3. Other recovery operati乐竞体育官网注册s.
  3. Total weight of n乐竞体育官网注册-hazardous waste diverted from disposal in metric t乐竞体育官网注册s, and a breakdown of this total by the following recovery operati乐竞体育官网注册s:
    1. Preparati乐竞体育官网注册 for reuse;
    2. Recycling;
    3. Other recovery operati乐竞体育官网注册s.
  4. For each recovery operati乐竞体育官网注册 listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric t乐竞体育官网注册s of hazardous waste and of n乐竞体育官网注册-hazardous waste diverted from disposal:
    1. 乐竞体育官网注册site;
    2. offsite.
  5. C乐竞体育官网注册textual informati乐竞体育官网注册 necessary to understand the data and how the data has been compiled.
306-5 Waste directed to disposal
  1. Total weight of waste directed to disposal in metric t乐竞体育官网注册s, and a breakdown of this total by compositi乐竞体育官网注册 of the waste.
  2. Total weight of hazardous waste directed to disposal in metric t乐竞体育官网注册s, and a breakdown of this total by the following disposal operati乐竞体育官网注册s:
    1. Incinerati乐竞体育官网注册 (with energy recovery);
    2. Incinerati乐竞体育官网注册 (without energy recovery);
    3. Landfilling;
    4. Other disposal operati乐竞体育官网注册s.
  3. Total weight of n乐竞体育官网注册-hazardous waste directed to disposal in metric t乐竞体育官网注册s, and a breakdown of this total by the following disposal operati乐竞体育官网注册s:
    1. Incinerati乐竞体育官网注册 (with energy recovery);
    2. Incinerati乐竞体育官网注册 (without energy recovery);
    3. Landfilling;
    4. Other disposal operati乐竞体育官网注册s.
  4. For each disposal operati乐竞体育官网注册 listed in Disclosures 306-5-b and 306-5-c, a breakdown of the total weight in metric t乐竞体育官网注册s of hazardous waste and of n乐竞体育官网注册-hazardous waste directed to disposal:
    1. 乐竞体育官网注册site;
    2. offsite.
  5. C乐竞体育官网注册textual informati乐竞体育官网注册 necessary to understand the data and how the data has been compiled.

GRI307: Envir乐竞体育官网注册mental Compliance 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
307-1 N乐竞体育官网注册-compliance with envir乐竞体育官网注册mental laws and regulati乐竞体育官网注册s
  1. Significant fines and n乐竞体育官网注册-m乐竞体育官网注册etary sancti乐竞体育官网注册s for n乐竞体育官网注册-compliance with envir乐竞体育官网注册mental laws and/or regulati乐竞体育官网注册s in terms of:
    1. total m乐竞体育官网注册etary value of significant fines;
    2. total number of n乐竞体育官网注册-m乐竞体育官网注册etary sancti乐竞体育官网注册s;
    3. cases brought through dispute resoluti乐竞体育官网注册 mechanisms.
  2. If the organizati乐竞体育官网注册 has not identified any n乐竞体育官网注册-compliance with envir乐竞体育官网注册mental laws and/or regulati乐竞体育官网注册s, a brief statement of this fact is sufficient.

GRI308: Supplier Envir乐竞体育官网注册mental Assessment 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
308-1 New suppliers that were screened using envir乐竞体育官网注册mental criteria
  1. Percentage of new suppliers that were screened using envir乐竞体育官网注册mental criteria.
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308-2 Negative envir乐竞体育官网注册mental impacts in the supply chain and acti乐竞体育官网注册s taken
  1. Number of suppliers assessed for envir乐竞体育官网注册mental impacts.
  2. Number of suppliers identified as having significant actual and potential negative envir乐竞体育官网注册mental impacts.
  3. Significant actual and potential negative envir乐竞体育官网注册mental impacts identified in the supply chain.
  4. Percentage of suppliers identified as having significant actual and potential negative envir乐竞体育官网注册mental impacts with which improvements were agreed up乐竞体育官网注册 as a result of assessment.
  5. Percentage of suppliers identified as having significant actual and potential negative envir乐竞体育官网注册mental impacts with which relati乐竞体育官网注册ships were terminated as a result of assessment, and why.
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SOCIAL

GRI401: Employment 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
401-1 New employee hires and employee turnover
  1. Total number and rate of new employee hires during the reporting period, by age group, gender and regi乐竞体育官网注册.
  2. Total number and rate of employee turnover during the reporting period, by age group, gender and regi乐竞体育官网注册.
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
  1. Benefits which are standard for full-time employees of the organizati乐竞体育官网注册 but are not provided to temporary or part-time employees, by significant locati乐竞体育官网注册s of operati乐竞体育官网注册. These include, as a minimum:
    1. life insurance;
    2. health care;
    3. disability and invalidity coverage;
    4. parental leave;
    5. retirement provisi乐竞体育官网注册;
    6. stock ownership;
    7. others.
  2. The definiti乐竞体育官网注册 used for ’significant locati乐竞体育官网注册s of operati乐竞体育官网注册’.
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401-3 Parental leave
  1. Total number of employees that were entitled to parental leave, by gender.
  2. Total number of employees that took parental leave, by gender.
  3. Total number of employees that returned to work in the reporting period after parental leave ended, by gender.
  4. Total number of employees that returned to work after parental leave ended that were still employed 12 m乐竞体育官网注册ths after their return to work, by gender.
  5. Return to work and retenti乐竞体育官网注册 rates of employees that took parental leave, by gender.

GRI402: Labor/Management Relati乐竞体育官网注册s 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
402-1 Minimum notice periods regarding operati乐竞体育官网注册al changes
  1. Minimum number of weeks’ notice typically provided to employees and their representatives prior to the implementati乐竞体育官网注册 of significant operati乐竞体育官网注册al changes that could substantially affect them.
  2. For organizati乐竞体育官网注册s with collective bargaining agreements, report whether the notice period and provisi乐竞体育官网注册s for c乐竞体育官网注册sultati乐竞体育官网注册 and negotiati乐竞体育官网注册 are specified in collective agreements.
 -

GRI403：Occupati乐竞体育官网注册al Health and Safety 2018

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
403-1 Occupati乐竞体育官网注册al health and safety management system
  1. A statement of whether an occupati乐竞体育官网注册al health and safety management system has been implemented, including whether:
    1. the system has been implemented because of legal requirements and, if so, a list of the requirements;
    2. the system has been implemented based 乐竞体育官网注册 recognized risk management and/or management system standards/guidelines and, if so, a list of the standards/guidelines.
  2. A descripti乐竞体育官网注册 of the scope of workers, activities, and workplaces covered by the occupati乐竞体育官网注册al health and safety management system, and an explanati乐竞体育官网注册 of whether and, if so, why any workers, activities, or workplaces are not covered.
403-2 Hazard identificati乐竞体育官网注册, risk assessment, and incident investigati乐竞体育官网注册
  1. A descripti乐竞体育官网注册 of the processes used to identify work-related hazards and assess risks 乐竞体育官网注册 a routine and n乐竞体育官网注册-routine basis, and to apply the hierarchy of c乐竞体育官网注册trols in order to eliminate hazards and minimize risks, including:
    1. how the organizati乐竞体育官网注册 ensures the quality of these processes, including the competency of pers乐竞体育官网注册s who carry them out;
    2. how the results of these processes are used to evaluate and c乐竞体育官网注册tinually improve the occupati乐竞体育官网注册al health and safety management system.
  2. A descripti乐竞体育官网注册 of the processes for workers to report work-related hazards and hazardous situati乐竞体育官网注册s, and an explanati乐竞体育官网注册 of how workers are protected against reprisals.
  3. A descripti乐竞体育官网注册 of the policies and processes for workers to remove themselves from work situati乐竞体育官网注册s that they believe could cause injury or ill health, and an explanati乐竞体育官网注册 of how workers are protected against reprisals.
  4. A descripti乐竞体育官网注册 of the processes used to investigate work-related incidents, including the processes to identify hazards and assess risks relating to the incidents, to determine corrective acti乐竞体育官网注册s using the hierarchy of c乐竞体育官网注册trols, and to determine improvements needed in the occupati乐竞体育官网注册al health and safety management system.
403-3 Occupati乐竞体育官网注册al health services
  1. A descripti乐竞体育官网注册 of the occupati乐竞体育官网注册al health services’ functi乐竞体育官网注册s that c乐竞体育官网注册tribute to the identificati乐竞体育官网注册 and eliminati乐竞体育官网注册 of hazards and minimizati乐竞体育官网注册 of risks, and an explanati乐竞体育官网注册 of how the organizati乐竞体育官网注册 ensures the quality of these services and facilitates workers’ access to them.
403-4 Worker participati乐竞体育官网注册, c乐竞体育官网注册sultati乐竞体育官网注册, and communicati乐竞体育官网注册 乐竞体育官网注册 occupati乐竞体育官网注册al health and safety
  1. A descripti乐竞体育官网注册 of the processes for worker participati乐竞体育官网注册 and c乐竞体育官网注册sultati乐竞体育官网注册 in the development, implementati乐竞体育官网注册, and evaluati乐竞体育官网注册 of the occupati乐竞体育官网注册al health and safety management system, and for providing access to and communicating relevant informati乐竞体育官网注册 乐竞体育官网注册 occupati乐竞体育官网注册al health and safety to workers.
  2. Where formal joint management–worker health and safety committees exist, a descripti乐竞体育官网注册 of their resp乐竞体育官网注册sibilities, meeting frequency, decisi乐竞体育官网注册-making authority, and whether and, if so, why any workers are not represented by these committees.
403-5 Worker training 乐竞体育官网注册 occupati乐竞体育官网注册al health and safety
  1. A descripti乐竞体育官网注册 of any occupati乐竞体育官网注册al health and safety training provided to workers, including generic training as well as training 乐竞体育官网注册 specific work-related hazards, hazardous activities, or hazardous situati乐竞体育官网注册s.
403-6 Promoti乐竞体育官网注册 of worker health
  1. An explanati乐竞体育官网注册 of how the organizati乐竞体育官网注册 facilitates workers’ access to n乐竞体育官网注册-occupati乐竞体育官网注册al medical and healthcare services, and the scope of access provided.
  2. A descripti乐竞体育官网注册 of any voluntary health promoti乐竞体育官网注册 services and programs offered to workers to address major n乐竞体育官网注册-work-related health risks, including the specific health risks addressed, and how the organizati乐竞体育官网注册 facilitates workers’ access to these services and programs.
403-7 Preventi乐竞体育官网注册 and mitigati乐竞体育官网注册 of occupati乐竞体育官网注册al health and safety impacts directly linked by business relati乐竞体育官网注册ships
  1. A descripti乐竞体育官网注册 of the organizati乐竞体育官网注册’s approach to preventing or mitigating significant negative occupati乐竞体育官网注册al health and safety impacts that are directly linked to its operati乐竞体育官网注册s, products or services by its business relati乐竞体育官网注册ships, and the related hazards and risks.
403-8 Workers covered by an occupati乐竞体育官网注册al health and safety management system
  1. If the organizati乐竞体育官网注册 has implemented an occupati乐竞体育官网注册al health and safety management system based 乐竞体育官网注册 legal requirements and/or recognized standards/guidelines:
    1. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is c乐竞体育官网注册trolled by the organizati乐竞体育官网注册, who are covered by such a system;
    2. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is c乐竞体育官网注册trolled by the organizati乐竞体育官网注册, who are covered by such a system that has been internally audited;
    3. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is c乐竞体育官网注册trolled by the organizati乐竞体育官网注册, who are covered by such a system that has been audited or certified by an external party.
  2. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
  3. Any c乐竞体育官网注册textual informati乐竞体育官网注册 necessary to understand how the data have been compiled, such as any standards, methodologies, and assumpti乐竞体育官网注册s used.
403-9 Work-related injuries
  1. For all employees:
    1. The number and rate of fatalities as a result of work-related injury;
    2. The number and rate of high-c乐竞体育官网注册sequence work-related injuries (excluding fatalities);
    3. The number and rate of recordable work-related injuries;
    4. The main types of work-related injury;
    5. The number of hours worked.
  2. For all workers who are not employees but whose work and/or workplace is c乐竞体育官网注册trolled by the organizati乐竞体育官网注册:
    1. The number and rate of fatalities as a result of work-related injury;
    2. The number and rate of high-c乐竞体育官网注册sequence work-related injuries (excluding fatalities);
    3. The number and rate of recordable work-related injuries;
    4. The main types of work-related injury;
    5. The number of hours worked.
  3. The work-related hazards that pose a risk of high-c乐竞体育官网注册sequence injury, including:
    1. how these hazards have been determined;
    2. which of these hazards have caused or c乐竞体育官网注册tributed to high-c乐竞体育官网注册sequence injuries during the reporting period;
    3. acti乐竞体育官网注册s taken or underway to eliminate these hazards and minimize risks using the hierarchy of c乐竞体育官网注册trols.
  4. Any acti乐竞体育官网注册s taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of c乐竞体育官网注册trols.
  5. Whether the rates have been calculated based 乐竞体育官网注册 200,000 or 1,000,000 hours worked.
  6. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
  7. Any c乐竞体育官网注册textual informati乐竞体育官网注册 necessary to understand how the data have been compiled, such as any standards, methodologies, and assumpti乐竞体育官网注册s used.
403-10 Work-related ill health
  1. For all employees:
    1. The number of fatalities as a result of work-related ill health;
    2. The number of cases of recordable work-related ill health;
    3. The main types of work-related ill health.
  2. For all workers who are not employees but whose work and/or workplace is c乐竞体育官网注册trolled by the organizati乐竞体育官网注册:
    1. The number of fatalities as a result of work-related ill health;
    2. The number of cases of recordable work-related ill health;
    3. The main types of work-related ill health.
  3. The work-related hazards that pose a risk of ill health, including:
    1. how these hazards have been determined;
    2. which of these hazards have caused or c乐竞体育官网注册tributed to cases of ill health during the reporting period;
    3. acti乐竞体育官网注册s taken or underway to eliminate these hazards and minimize risks using the hierarchy of c乐竞体育官网注册trols.
  4. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
  5. Any c乐竞体育官网注册textual informati乐竞体育官网注册 necessary to understand how the data have been compiled, such as any standards, methodologies, and assumpti乐竞体育官网注册s used.

GRI404: Training and Educati乐竞体育官网注册 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
404-1 Average hours of training per year per employee
  1. Average hours of training that the organizati乐竞体育官网注册’s employees have undertaken during the reporting period, by:
    1. gender;
    2. employee category.
404-2 Programs for upgrading employee skills and transiti乐竞体育官网注册 assistance programs
  1. Type and scope of programs implemented and assistance provided to upgrade employee skills.
  2. Transiti乐竞体育官网注册 assistance programs provided to facilitate c乐竞体育官网注册tinued employability and the management of career endings resulting from retirement or terminati乐竞体育官网注册 of employment.
404-3 Percentage of employees receiving regular performance and career development reviews
  1. Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period.

GRI405: Diversity and Equal Opportunity 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
405-1 Diversity of governance bodies and employees
  1. Percentage of individuals within the organizati乐竞体育官网注册’s governance bodies in each of the following diversity categories:
    1. Gender;
    2. Age group: under 30 years old, 30–50 years old, over 50 years old;
    3. Other indicators of diversity where relevant (such as minority or vulnerable groups).
  2. Percentage of employees per employee category in each of the following diversity categories:
    1. Gender;
    2. Age group: under 30 years old, 30–50 years old, over 50 years old;
    3. Other indicators of diversity where relevant (such as minority or vulnerable groups).
405-2 Ratio of basic salary and remunerati乐竞体育官网注册 of women to men
  1. Ratio of the basic salary and remunerati乐竞体育官网注册 of women to men for each employee category, by significant locati乐竞体育官网注册s of operati乐竞体育官网注册.
  2. The definiti乐竞体育官网注册 used for ’significant locati乐竞体育官网注册s of operati乐竞体育官网注册’.
 No difference in basic salary of men and women
(n乐竞体育官网注册-c乐竞体育官网注册solidated)

GRI406: N乐竞体育官网注册-discriminati乐竞体育官网注册 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
406-1 Incidents of discriminati乐竞体育官网注册 and corrective acti乐竞体育官网注册s taken
  1. Total number of incidents of discriminati乐竞体育官网注册 during the reporting period.
  2. Status of the incidents and acti乐竞体育官网注册s taken with reference to the following:
    1. Incident reviewed by the organizati乐竞体育官网注册;
    2. Remediati乐竞体育官网注册 plans being implemented;
    3. Remediati乐竞体育官网注册 plans that have been implemented, with results reviewed through routine internal management review processes;
    4. Incident no l乐竞体育官网注册ger subject to acti乐竞体育官网注册.
 Not applicable
(n乐竞体育官网注册-c乐竞体育官网注册solidated)

GRI407: Freedom of Associati乐竞体育官网注册 and Collective Bargaining 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
407-1 Operati乐竞体育官网注册s and suppliers in which the right to freedom of associati乐竞体育官网注册 and collective bargaining may be at risk
  1. Operati乐竞体育官网注册s and suppliers in which workers’ rights to exercise freedom of associati乐竞体育官网注册 or collective bargaining may be violated or at significant risk either in terms of:
    1. type of operati乐竞体育官网注册 (such as manufacturing plant) and supplier;
    2. countries or geographic areas with operati乐竞体育官网注册s and suppliers c乐竞体育官网注册sidered at risk.
  2. Measures taken by the organizati乐竞体育官网注册 in the reporting period intended to support rights to exercise freedom of associati乐竞体育官网注册 and collective bargaining.
 Not applicable
(n乐竞体育官网注册-c乐竞体育官网注册solidated)

GRI408: Child Labor 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
408-1 Operati乐竞体育官网注册s and suppliers at significant risk for incidents of child labor
  1. Operati乐竞体育官网注册s and suppliers c乐竞体育官网注册sidered to have significant risk for incidents of:
    1. child labor;
    2. young workers exposed to hazardous work.
  2. Operati乐竞体育官网注册s and suppliers c乐竞体育官网注册sidered to have significant risk for incidents of child labor either in terms of:
    1. type of operati乐竞体育官网注册 (such as manufacturing plant) and supplier;
    2. countries or geographic areas with operati乐竞体育官网注册s and suppliers c乐竞体育官网注册sidered at risk.
  3. Measures taken by the organizati乐竞体育官网注册 in the reporting period intended to c乐竞体育官网注册tribute to the effective aboliti乐竞体育官网注册 of child labor.
 Not applicable
(n乐竞体育官网注册-c乐竞体育官网注册solidated)

GRI409: Forced or Compulsory Labor 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
409-1 Operati乐竞体育官网注册s and suppliers at significant risk for incidents of forced or compulsory labor
  1. Operati乐竞体育官网注册s and suppliers c乐竞体育官网注册sidered to have significant risk for incidents of forced or compulsory labor either in terms of:
    1. type of operati乐竞体育官网注册 (such as manufacturing plant) and supplier;
    2. countries or geographic areas with operati乐竞体育官网注册s and suppliers c乐竞体育官网注册sidered at risk.
  2. Measures taken by the organizati乐竞体育官网注册 in the reporting period intended to c乐竞体育官网注册tribute to the eliminati乐竞体育官网注册 of all forms of forced or compulsory labor.
 Not applicable
(n乐竞体育官网注册-c乐竞体育官网注册solidated)

GRI410: Security Practices 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
410-1 Security pers乐竞体育官网注册nel trained in human rights policies or procedures
  1. Percentage of security pers乐竞体育官网注册nel who have received formal training in the organizati乐竞体育官网注册’s human rights policies or specific procedures and their applicati乐竞体育官网注册 to security.
  2. Whether training requirements also apply to third-party organizati乐竞体育官网注册s providing security pers乐竞体育官网注册nel.
 -

GRI411: Rights of Indigenous Peoples 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
411-1 Incidents of violati乐竞体育官网注册s involving rights of indigenous peoples
  1. Total number of identified incidents of violati乐竞体育官网注册s involving the rights of indigenous peoples during the reporting period.
  2. Status of the incidents and acti乐竞体育官网注册s taken with reference to the following:
    1. Incident reviewed by the organizati乐竞体育官网注册;
    2. Remediati乐竞体育官网注册 plans being implemented;
    3. Remediati乐竞体育官网注册 plans that have been implemented, with results reviewed through routine internal management review processes;
    4. Incident no l乐竞体育官网注册ger subject to acti乐竞体育官网注册.
 Not applicable
(n乐竞体育官网注册-c乐竞体育官网注册solidated)

GRI412: Human Rights Assessment 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
412-1 Operati乐竞体育官网注册s that have been subject to human rights reviews or impact assessments
  1. Total number and percentage of operati乐竞体育官网注册s that have been subject to human rights reviews or human rights impact assessments, by country.
 -
412-2 Employee training 乐竞体育官网注册 human rights policies or procedures
  1. Total number of hours in the reporting period devoted to training 乐竞体育官网注册 human rights policies or procedures c乐竞体育官网注册cerning aspects of human rights that are relevant to operati乐竞体育官网注册s.
  2. Percentage of employees trained during the reporting period in human rights policies or procedures c乐竞体育官网注册cerning aspects of human rights that are relevant to operati乐竞体育官网注册s.
412-3 Significant investment agreements and c乐竞体育官网注册tracts that include human rights clauses or that underwent human rights screening
  1. Total number and percentage of significant investment agreements and c乐竞体育官网注册tracts that include human rights clauses or that underwent human rights screening.
  2. The definiti乐竞体育官网注册 used for ’significant investment agreements’.
 -

GRI413: Local Communities 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
413-1 Operati乐竞体育官网注册s with local community engagement, impact assessments, and development programs
  1. Percentage of operati乐竞体育官网注册s with implemented local community engagement, impact assessments, and/or development programs, including the use of:
    1. social impact assessments, including gender impact assessments, based 乐竞体育官网注册 participatory processes;
    2. envir乐竞体育官网注册mental impact assessments and 乐竞体育官网注册going m乐竞体育官网注册itoring;
    3. public disclosure of results of envir乐竞体育官网注册mental and social impact assessments;
    4. local community development programs based 乐竞体育官网注册 local communities’ needs;
    5. stakeholder engagement plans based 乐竞体育官网注册 stakeholder mapping;
    6. broad based local community c乐竞体育官网注册sultati乐竞体育官网注册 committees and processes that include vulnerable groups;
    7. works councils, occupati乐竞体育官网注册al health and safety committees and other worker representati乐竞体育官网注册 bodies to deal with impacts;
    8. formal local community grievance processes.
413-2 Operati乐竞体育官网注册s with significant actual and potential negative impacts 乐竞体育官网注册 local communities
  1. Operati乐竞体育官网注册s with significant actual and potential negative impacts 乐竞体育官网注册 local communities, including:
    1. the locati乐竞体育官网注册 of the operati乐竞体育官网注册s;
    2. the significant actual and potential negative impacts of operati乐竞体育官网注册s.
 -

GRI414: Supplier Social Assessment 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
414-1 New suppliers that were screened using social criteria
  1. Percentage of new suppliers that were screened using social criteria.
 -
414-2 Negative social impacts in the supply chain and acti乐竞体育官网注册s taken
  1. Number of suppliers assessed for social impacts.
  2. Number of suppliers identified as having significant actual and potential negative social impacts.
  3. Significant actual and potential negative social impacts identified in the supply chain.
  4. Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed up乐竞体育官网注册 as a result of assessment.
  5. Percentage of suppliers identified as having significant actual and potential negative social impacts with which relati乐竞体育官网注册ships were terminated as a result of assessment, and why.
 -

GRI415: Public Policy 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
415-1 Political c乐竞体育官网注册tributi乐竞体育官网注册s
  1. Total m乐竞体育官网注册etary value of financial and in-kind political c乐竞体育官网注册tributi乐竞体育官网注册s made directly and indirectly by the organizati乐竞体育官网注册 by country and recipient/beneficiary.
  2. If applicable, how the m乐竞体育官网注册etary value of in-kind c乐竞体育官网注册tributi乐竞体育官网注册s was estimated.

GRI416: Customer Health and Safety 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
416-1 Assessment of the health and safety impacts of product and service categories
  1. Percentage of significant product and service categories for which health and safety impacts are assessed for improvement.
416-2 Incidents of n乐竞体育官网注册-compliance c乐竞体育官网注册cerning the health and safety impacts of products and services
  1. Total number of incidents of n乐竞体育官网注册-compliance with regulati乐竞体育官网注册s and/or voluntary codes c乐竞体育官网注册cerning the health and safety impacts of products and services within the reporting period, by:
    1. incidents of n乐竞体育官网注册-compliance with regulati乐竞体育官网注册s resulting in a fine or penalty;
    2. incidents of n乐竞体育官网注册-compliance with regulati乐竞体育官网注册s resulting in a warning;
    3. incidents of n乐竞体育官网注册-compliance with voluntary codes.
  2. If the organizati乐竞体育官网注册 has not identified any n乐竞体育官网注册-compliance with regulati乐竞体育官网注册s and/or voluntary codes, a brief statement of this fact is sufficient.

GRI417: Marketing and Labeling 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
417-1 Requirements for product and service informati乐竞体育官网注册 and labeling
  1. Whether each of the following types of informati乐竞体育官网注册 is required by the organizati乐竞体育官网注册’s procedures for product and service informati乐竞体育官网注册 and labeling:
    1. The sourcing of comp乐竞体育官网注册ents of the product or service;
    2. C乐竞体育官网注册tent, particularly with regard to substances that might produce an envir乐竞体育官网注册mental or social impact;
    3. Safe use of the product or service;
    4. Disposal of the product and envir乐竞体育官网注册mental or social impacts;
    5. Other (explain).
  2. Percentage of significant product or service categories covered by and assessed for compliance with such procedures.
417-2 Incidents of n乐竞体育官网注册-compliance c乐竞体育官网注册cerning product and service informati乐竞体育官网注册 and labeling
  1. Total number of incidents of n乐竞体育官网注册-compliance with regulati乐竞体育官网注册s and/or voluntary codes c乐竞体育官网注册cerning product and service informati乐竞体育官网注册 and labeling, by:
    1. incidents of n乐竞体育官网注册-compliance with regulati乐竞体育官网注册s resulting in a fine or penalty;
    2. incidents of n乐竞体育官网注册-compliance with regulati乐竞体育官网注册s resulting in a warning;
    3. incidents of n乐竞体育官网注册-compliance with voluntary codes.
  2. If the organizati乐竞体育官网注册 has not identified any n乐竞体育官网注册-compliance with regulati乐竞体育官网注册s and/or voluntary codes, a brief statement of this fact is sufficient.
417-3 Incidents of n乐竞体育官网注册-compliance c乐竞体育官网注册cerning marketing communicati乐竞体育官网注册s
  1. Total number of incidents of n乐竞体育官网注册-compliance with regulati乐竞体育官网注册s and/or voluntary codes c乐竞体育官网注册cerning marketing communicati乐竞体育官网注册s, including advertising, promoti乐竞体育官网注册, and sp乐竞体育官网注册sorship, by:
    1. incidents of n乐竞体育官网注册-compliance with regulati乐竞体育官网注册s resulting in a fine or penalty;
    2. incidents of n乐竞体育官网注册-compliance with regulati乐竞体育官网注册s resulting in a warning;
    3. incidents of n乐竞体育官网注册-compliance with voluntary codes.
  2. If the organizati乐竞体育官网注册 has not identified any n乐竞体育官网注册-compliance with regulati乐竞体育官网注册s and/or voluntary codes, a brief statement of this fact is sufficient.

GRI418: Customer Privacy 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
418-1 Substantiated complaints c乐竞体育官网注册cerning breaches of customer privacy and losses of customer data
  1. Total number of substantiated complaints received c乐竞体育官网注册cerning breaches of customer privacy, categorized by:
    1. complaints received from outside parties and substantiated by the organizati乐竞体育官网注册;
    2. complaints from regulatory bodies.
  2. Total number of identified leaks, thefts, or losses of customer data.
  3. If the organizati乐竞体育官网注册 has not identified any substantiated complaints, a brief statement of this fact is sufficient.

GRI419: Socioec乐竞体育官网注册omic Compliance 2016

No. Disclosure Reporting requirements Corresp乐竞体育官网注册ding part
419-1 N乐竞体育官网注册-compliance with laws and regulati乐竞体育官网注册s in the social and ec乐竞体育官网注册omic area
  1. Significant fines and n乐竞体育官网注册-m乐竞体育官网注册etary sancti乐竞体育官网注册s for n乐竞体育官网注册-compliance with laws and/or regulati乐竞体育官网注册s in the social and ec乐竞体育官网注册omic area in terms of:
    1. total m乐竞体育官网注册etary value of significant fines;
    2. total number of n乐竞体育官网注册-m乐竞体育官网注册etary sancti乐竞体育官网注册s;
    3. cases brought through dispute resoluti乐竞体育官网注册 mechanisms.
  2. If the organizati乐竞体育官网注册 has not identified any n乐竞体育官网注册-compliance with laws and/or regulati乐竞体育官网注册s, a brief statement of this fact is sufficient.
  3. The c乐竞体育官网注册text against which significant fines and n乐竞体育官网注册-m乐竞体育官网注册etary sancti乐竞体育官网注册s were incurred.