GRI Standards Reference Table
General Disclosures | Posted page | |||
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GRI2: 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 |
GRI3: Material Topics 2021 |
Disclosures on material topics | 3-1 | Process to determine material topics | |
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3-2 | List of material topics | |||
3-3 | Management of material topics |
GRI201: Economic Performance 2016 |
Disclosures by item | 201-1 | Direct economic value generated and distributed | |
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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 | - |
GRI203: Indirect Economic Impact 2016 |
Disclosures by item | 203-1 | Infrastructure investment and services supported | - |
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203-2 | Significant indirect economic impact | - |
GRI204: Procurement Practices 2016 |
Disclosures by item | 204-1 | Proportion of spending on local suppliers | - |
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GRI205: Anti-corruption 2016 |
Disclosures by item | 205-1 | Operations assessed for risks related to corruption | |
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205-2 | Communication and training about anti-corruption policies and procedures | |||
205-3 | Confirmed incidents of corruption and actions taken |
GRI206: Anti-competitive Behavior 2016 |
Disclosures by item | 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
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GRI207: Tax 2019 |
Disclosures on item management | 207-1 | Approach to tax | - |
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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 | - |
GRI301: Materials 2016 |
Disclosures by item | 301-1 | Materials used by weight or volume | - |
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301-2 | Recycled input materials used | - | ||
301-3 | Reclaimed products and their packaging materials | - |
GRI302: Energy 2016 |
Disclosures by item | 302-1 | Energy consumption within the organization | |
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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 |
GRI303: Water and Effluents 2018 |
Disclosures on item management | 303-1 | Interactions with water as a shared resource | - |
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303-2 | Management of water discharge related impacts | - | ||
Disclosures by item | 303-3 | Water withdrawal | ||
303-4 | Water discharge | - | ||
303-5 | Water consumption | - |
GRI304: 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 | - |
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304-2 | Significant impacts of activities, products, and services on biodiversity | - | ||
304-3 | Habitats protected or restored | - | ||
304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | - |
GRI305: Emissions 2016 |
Disclosures by item | 305-1 | Direct (Scope 1) GHG emissions | |
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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 | - |
GRI308: Supplier Environmental Assessment 2016 |
Disclosures by item | 308-1 | New suppliers that were screened using environmental criteria | |
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308-2 | Negative environmental impacts in the supply chain and actions taken |
GRI403: Occupational Health and Safety 2018 |
Disclosures on item management | 403-1 | Occupational health and safety management system | |
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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 |
GRI404: Training and Education 2016 |
Disclosures by item | 404-1 | Average hours of training per year per employee | - |
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404-2 | Programs for upgrading employee skills and transition assistance programs | |||
404-3 | Percentage of employees receiving regular performance and career development reviews |
GRI406: Non-discrimination 2016 |
Disclosures by item | 406-1 | Incidents of discrimination and corrective actions taken | - |
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GRI407: 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 | - |
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GRI408: Child Labor 2016 |
Disclosures by item | 408-1 | Operations and suppliers at significant risk for incidents of child labor |
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GRI409: Forced or Compulsory Labor 2016 |
Disclosures by item | 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor |
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GRI410: Security Practices 2016 |
Disclosures by item | 410-1 | Security personnel trained in human rights policies and procedures |
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GRI411: Indigenous Peoples 2016 |
Disclosures by item | 411-1 | Incidents of violations involving rights of indigenous peoples |
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GRI413: Local Communities 2016 |
Disclosures by item | 413-1 | Operations with local community engagement, impact assessments, and development programs | |
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413-2 | Operations with significant actual and potential negative impacts on local communities | - |
GRI414: Supplier Social Assessment 2016 |
Disclosures by item | 414-1 | New suppliers that were screened using social criteria | |
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414-2 | Negative social impact in the supply chain and actions taken |
GRI415: Public Policy 2016 |
Disclosures by item | 415-1 | Political contributions |
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GRI416: Customer Health and Safety 2016 |
Disclosures by item | 416-1 | Assessment of the health and safety impacts of product and service categories | |
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416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services |
GRI417: Marketing and Labeling 2016 |
Disclosures by item | 417-1 | Requirements for product and service information and labeling | - |
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417-2 | Incidents of non-compliance concerning product and service information and labeling | |||
417-3 | Incidents of non-compliance concerning marketing communications |
GRI418: Customer Privacy 2016 |
Disclosures by item | 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data |
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