GRI Standards Reference Table

General Disclosures Posted page
General Disclosures 2021
The organization and its reporting practices 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
Activities and workers 2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees
Governance 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
Strategy, polices and practices 2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Embedded 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
Stakeholder engagement 2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements
Material Topics 2021
Disclosures on material topics 3-1 Process to determine material topics
3-2 List of material topics
3-3 Management of material topics
Economic Performance 2016
Disclosures by item 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
Market Presence 2016
Disclosures by item 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
Indirect Economic Impact 2016
Disclosures by item 203-1 Infrastructure investment and services supported
203-2 Significant indirect economic impact
Procurement Practices 2016
Disclosures by item 204-1 Proportion of spending on local suppliers
Anti-corruption 2016
Disclosures by item 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
Anti-competitive Behavior 2016
Disclosures by item 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
Tax 2019
Disclosures on item management 207-1 Approach to tax
207-2 Tax governance, control, and risk management
207-3 Stakeholder engagement and management of concerns related to tax
Disclosures by item 207-4 Country-by-country reporting
Materials 2016
Disclosures by item 301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials
Energy 2016
Disclosures by item 302-1 Energy consumption within the organization
302-2 Energy consumption outside the organization
302-3 Energy intensity
302-4 Reduction of energy consumption
302-5 Reduction in energy requirements of products and services
Water and Effluents 2018
Disclosures on item management 303-1 Interactions with water as a shared resource
303-2 Management of water discharge related impacts
Disclosures by item 303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption
Biodiversity 2016
Disclosures by item 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
Emissions 2016
Disclosures by item 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
Waste 2020
Disclosures on item management 306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste related impacts
Disclosures by item 306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal
Supplier Environmental Assessment 2016
Disclosures by item 308-1 New suppliers that were screened using environmental criteria
308-2 Negative environmental impacts in the supply chain and actions taken
Employment 2016
Disclosures by item 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
Occupational Health and Safety 2018
Disclosures on item management 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
Disclosures by item 403-8 Workers covered by an occupational health and safety management system
403-9 Work-related injuries
403-10 Work-related ill health
Training and Education 2016
Disclosures by item 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
Diversity and Equal Opportunity 2016
Disclosures by item 405-1 Diversity of governance bodies and employees
405-2 Ratio of basic salary and remuneration of women to men
Non-discrimination 2016
Disclosures by item 406-1 Incidents of discrimination and corrective actions taken
Freedom of Association and Collective Bargaining 2016
Disclosures by item 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
Child Labor 2016
Disclosures by item 408-1 Operations and suppliers at significant risk for incidents of child labor
Forced or Compulsory Labor 2016
Disclosures by item 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
Security Practices 2016
Disclosures by item 410-1 Security personnel trained in human rights policies and procedures
Indigenous Peoples 2016
Disclosures by item 411-1 Incidents of violations involving rights of indigenous peoples
Local Communities 2016
Disclosures by item 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
Supplier Social Assessment 2016
Disclosures by item 414-1 New suppliers that were screened using social criteria
414-2 Negative social impact in the supply chain and actions taken
Public Policy 2016
Disclosures by item 415-1 Political contributions
Customer Health and Safety 2016
Disclosures by item 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
Marketing and Labeling 2016
Disclosures by item 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
Customer Privacy 2016
Disclosures by item 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data


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