GRI Guideline

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This report has been prepared in accordance with the Global Reporting Initiative (GRI) Sustainability Reporting Standards Core option.

102: General Disclosures

Standard Disclosure Item ISO26000 UNGC 10 Principles Page to Refer
GRI 102: General Disclosure 2016
1. Organizational profile
102-1 Name of the organization    
102-2 Activities, brands, products, and services    
102-3 Location of headquarters    
102-4 Location of operations    
102-5 Ownership and legal form    
102-6 Markets served    
102-7 Scale of the organization    
102-8 Information on employees and other workers 6.4 Labour practices  
6.4.3 Employment and employment relationships
102-9 Supply chain    
102-10 Significant changes to the organization and its supply chain    
102-11 Precautionary Principle or approach 6.2 Organizational governance  
102-12 External initiatives 6.2 Organizational governance  
102-13 Membership of associations 6.2 Organizational governance  
2. Strategy
102-14 Statement from a senior decision-maker 6.2 Organizational governance  
102-15 Key impacts, risks, and opportunities 6.2 Organizational governance  
3. Ethics and integrity
102-16 Values, principles, standards, and norms of behavior    
102-17 Mechanisms for advice and concerns about ethics    
4. Governance
102-18 Governance structure 6.2 Organizational governance  
102-19 Delegating authority      
102-20 Executive-level responsibility for economic, environmental, and social topics      
102-21 Consulting stakeholders on economic, environmental, and social topics 6.2 Organizational governance  
102-22 Composition of the highest governance body and its committees 6.2 Organizational governance  
102-23 Chair of the highest governance body 6.2 Organizational governance  
102-24 Nominating and selecting the highest governance body 6.2 Organizational governance  
102-25 Conflicts of interest 6.2 Organizational governance    
102-26 Role of highest governance body in setting purpose, values, and strategies      
102-27 Collective knowledge of the highest governance body      
102-28 Evaluating the highest governance body's performance 6.2 Organizational governance  
102-29 Identifying and managing economic, environmental, and social impacts 6.2 Organizational governance  
102-30 Effectiveness of risk management processes    
102-31 Review of economic, environmental, and social topics 6.2 Organizational governance  
102-32 Highest governance body's role in sustainability reporting    
102-33 Communicating critical concerns 6.2 Organizational governance  
102-34 Nature and total number of critical concerns      
102-35 Remuneration policies 6.2 Organizational governance  
102-36 Process for determining remuneration    
102-37 Stakeholders' involvement in remuneration 6.2 Organizational governance    
102-38 Annual total compensation ratio      
102-39 Percentage increase in annual total compensation ratio      
5. Stakeholder engagement
102-40 Stakeholder engagement list 6.2 Organizational governance  
102-41 Collective bargaining agreements 6.3.10 Human rights issue 8: Fundamental principles and rights at work 1 Support and respect for human rights
6.4 Labour practices 3 Freedom of association and recognition of the right to collective bargaining
6.4.3 Labour practices issue 1: Employment and employment relationships
6.4.4 Labour practices issue 2: Conditions of work and social protection
6.4.5 Labour practices issue 3: Social dialogue
102-42 Identifying and selecting stakeholders 6.2 Organizational governance  
102-43 Approach to stakeholder engagement 6.2 Organizational governance 1 Support and respect for human rights
6.7 Consumer issues 2 Not complicit in human rights abuses
6.7.4 Consumer issue 2: Protecting consumers' health and safety 3 Freedom of association and recognition of the right to collective bargaining
6.7.5 Consumer issue 3: Sustainable consumption 4 Elimination of forced and compulsory labour
6.7.6 Consumer issue 4: Consumer service, support, and complaint and dispute resolution 5 Effective abolition of child labour
6.7.8 Consumer issue 6: Access to essential services 6 Elimination of discrimination in respect of employment and occupation
6.7.9 Consumer issue 7: Education and awareness 7 Preparatory approach to environmental challenges
  8 Initiatives to promote greater environmental responsibility
  9 Development and diffusion of environmentally friendly technologies
  10 Working against corruption in all its forms, including extortion and bribery
102-44 Key topics and concerns raised 6.2 Organizational governance    
6. Reporting practice
102-45 Entities included in the consolidated financial statements 6.2 Organizational governance  
102-46 Defining report content and topic boundaries      
102-47 List of material topics    
102-48 Restatements of information      
102-49 Changes in reporting      
102-50 Reporting period    
102-51 Date of most recent report    
102-52 Reporting cycle    
102-53 Contact point for questions regarding the report    
102-54 Claims of reporting in accordance with the GRI Standards    
102-55 GRI content index    
102-56 External assurance 7.5.3 Types of communication on social responsibility  
GRI 103: Management Approach 2016
103-1 Explanation of the material topic and its boundary    
103-2 Management approach and its elements    
103-3 Evaluation of the management approach    

200: Economic

Standard Disclosure Item ISO26000 UNGC 10 Principles Page to Refer
GRI 201: Economic Performance 2016
201-1 Direct economic value generated and distributed 6.8 Community involvement and development  
6.8.3 Community involvement and development issue 1: Community involvement
6.8.7 Community involvement and development issue 5: Wealth and income creation
6.8.9 Community involvement and development issue 7: Social investment
201-2 Financial implications and other risks and opportunities due to climate change 6.5.5 Environmental issue 3: Climate change mitigation and adaption 7 Preparatory approach to environmental challenges
8 Initiatives to promote greater environmental responsibility
9 Development and diffusion of environmentally friendly technologies
201-3 Defined benefit plan obligations and other retirement plans    
201-4 Financial assistance received from the government      
GRI 202: Market Presence
202-1 Ratio of standard entry level wage by gender compared to the local minimum wage 6.4.4 Labour practices issue 2: Conditions of work and social protection    
6.8 Community involvement and development
202-2 Proportion of senior management hired from the local community 6.8 Community involvement and development  
6.8.5 Community involvement and development issue 3: Employment creation and skills development
6.8.7 Community involvement and development issue 5: Wealth and income creation
GRI 203: Indirect Economic Impacts
203-1 Infrastructure investments and services supported 6.3.9 Human rights issue 7: Economic, social and cultural rights 8 Initiatives to promote greater environmental responsibility  
6.8 Community involvement and development 9 Development and diffusion of environmentally friendly technologies
6.8.3 Community involvement and development issue 1: Community involvement
6.8.4 Community involvement and development issue 2: Education and culture
6.8.5 Community involvement and development issue 3: Employment creation and skills development
6.8.6 Community involvement and development issue 4: Technology development and access
6.8.7 Community involvement and development issue 5: Wealth and income creation
6.8.9 Community involvement and development issue 7: Social investment
203-2 Significant indirect economic impacts 6.3.9 Human rights issue 7: Economic, social and cultural rights    
6.6.6 Fair operating practices issue 4: Promoting social responsibility in the value chain
6.6.7 Fair operating practices issue 5: Respect for property rights
6.7.8 Consumer issue 6: Access to essential services
6.8 Community involvement and development
6.8.5 Community involvement and development issue 3: Employment creation and skills development
6.8.6 Community involvement and development issue 4: Technology development and access
6.8.7 Community involvement and development issue 5: Wealth and income creation
6.8.9 Community involvement and development issue 7: Social investment
204: Procurement Practices
204-1 Proportion of spending on local suppliers 6.6 Fair operation practices    
6.6.6 Fair operating practices issue 4: Promoting social responsibility in the value chain
6.8 Community involvement and development
6.8.7 Community involvement and development issue 5: Wealth and income creation
205: Anti-corruption
205-1 Operations assessed for risks related to corruption 6.6 Fair operation practices 10 Working against corruption in all its forms, including extortion and bribery
6.6.3 Fair operating practices issue 1: Anti-corruption
205-2 Communication and training about anti-corruption policies and procedures 6.6 Fair operation practices 10 Working against corruption in all its forms, including extortion and bribery
6.6.3 Fair operating practices issue 1: Anti-corruption
6.6.6 Fair operating practices issue 4: Promoting social responsibility in the value chain
205-3 Confirmed incidents of corruption and actions taken 6.6 Fair operation practices  
6.6.3 Fair operating practices issue 1: Anti-corruption
6.6.6 Fair operating practices issue 4: Promoting social responsibility in the value chain
206: Anti-competitive Behavior
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices 6.6 Fair operation practices  
6.6.5 Fair operating practices issue 3: Fair competition
6.6.7 Fair operating practices issue 5: Respect for property rights
207: Tax
207-1 Description of the approach to tax    
207-2 Description of the tax governance and control framework    
207-3 Stakeholder engagement and management of concerns related to tax    
207-4 All tax jurisdictions where the organization is located for tax purposes      

300: Environmental

Standard Disclosure Item ISO26000 UNGC 10 Principles Page to Refer
GRI 301: Materials 2016
301-1 Materials used by weight or volume 6.5.4 Environmental issue 2: Sustainable resource use  
301-2 Recycled input materials used 6.5.4 Environmental issue 2: Sustainable resource use  
301-3 Reclaimed products and their packaging materials 6.5.4 Environmental issue 2: Sustainable resource use  
GRI 302: Energy
302-1 Energy consumption within the organization 6.5.4 Environmental issue 2: Sustainable resource use  
302-2 Energy consumption outside of the organization 6.5.4 Environmental issue 2: Sustainable resource use    
302-3 Energy intensity 6.5.4 Environmental issue 2: Sustainable resource use    
302-4 Reduction of energy consumption 6.5.4 Environmental issue 2: Sustainable resource use  
6.5.5 Environmental issue 3: Climate change mitigation and adaption
302-5 Reductions in energy requirements of products and services 6.5.4 Environmental issue 2: Sustainable resource use 9 Development and diffusion of environmentally friendly technologies
6.5.5 Environmental issue 3: Climate change mitigation and adaption
GRI 303: Water and Effluents 2018
303-1 Interactions with water as a shared resource 6.5.4 Environmental issue 2: Sustainable resource use  
303-2 Management of water discharge related impacts 6.5.4 Environmental issue 2: Sustainable resource use  
303-3 Water withdrawal 6.5.4 Environmental issue 2: Sustainable resource use  
303-4 Water discharge 6.5.4 Environmental issue 2: Sustainable resource use  
303-5 Water consumption 6.5.4 Environmental issue 2: Sustainable resource use  
GRI 304: Biodiversity
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas 6.5.6 Environmental issue 4: Protection of the environment, biodiversity and restoration of natural habitats  
304-2 Significant impacts of activities, products, and services on biodiversity 6.5.6 Environmental issue 4: Protection of the environment, biodiversity and restoration of natural habitats    
304-3 Habitats protected or restored 6.5.6 Environmental issue 4: Protection of the environment, biodiversity and restoration of natural habitats  
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations 6.5.6 Environmental issue 4: Protection of the environment, biodiversity and restoration of natural habitats    
GRI 305: Emissions
305-1 Direct (Scope 1) GHG emissions 6.5.5 Environmental issue 3: Climate change mitigation and adaption  
305-2 Energy indirect (Scope 2) GHG emissions 6.5.5 Environmental issue 3: Climate change mitigation and adaption  
305-3 Other indirect (Scope 3) GHG emissions 6.5.5 Environmental issue 3: Climate change mitigation and adaption  
305-4 GHG emissions intensity 6.5.5 Environmental issue 3: Climate change mitigation and adaption  
305-5 Reduction of GHG emissions 6.5.5 Environmental issue 3: Climate change mitigation and adaption  
305-6 Emissions of ozone-depleting substances (ODS) 6.5.3 Environmental issue 1: Prevention of pollution    
6.5.5 Environmental issue 3: Climate change mitigation and adaption
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions 6.5.3 Environmental issue 1: Prevention of pollution  
GRI 306: Effluents and Waste
306-1 Water discharge by quality and destination 6.5.3 Environmental issue 1: Prevention of pollution  
6.5.4 Environmental issue 2: Sustainable resource use
306-2 Waste by type and disposal method 6.5.3 Environmental issue 1: Prevention of pollution  
306-3 Significant spills 6.5.3 Environmental issue 1: Prevention of pollution  
306-4 Transport of hazardous waste 6.5.3 Environmental issue 1: Prevention of pollution  
306-5 Water bodies affected by water discharge and/or runoff 6.5.3 Environmental issue 1: Prevention of pollution  
6.5.4 Environmental issue 2: Sustainable resource use
6.5.6 Environmental issue 4: Protection of the environment, biodiversity and restoration of natural habitats
GRI 307: Environmental Compliance
307-1 Non-compliance with environmental laws and regulations 4.6 Respect for the rule of law  
GRI 308: Supplier Environmental Assessment
308-1 New suppliers that were screened using environmental criteria 6.5.3 Environmental issue 1: Prevention of pollution  
6.6.6 Fair operating practices issue 4: Promoting social responsibility in the value chain
7.3.2 Determining relevance and significance of core subjects and issues to an organization
308-2 Negative environmental impacts in the supply chain and actions taken 6.5.3 Environmental issue 1: Prevention of pollution  
6.6.6 Fair operating practices issue 4: Promoting social responsibility in the value chain
7.3.2 Determining relevance and significance of core subjects and issues to an organization

400: Social

Standard Disclosure Item ISO26000 UNGC 10 Principles Page to Refer
401: Employment
401-1 New employee hires and employee turnover 6.4 Labour practices  
6.4.3 Labour practices issue 1: Employment and employment relationships
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees 6.4 Labour practices  
6.4.3 Labour practices issue 1: Employment and employment relationships
6.4.4 Labour practices issue 2: Conditions of work and social protection
6.8.7 Community involvement and development issue 5: Wealth and income creation
401-3 Parental leave 6.4 Labour practices 6 Elimination of discrimination in respect of employment and occupation
6.4.3 Labour practices issue 1: Employment and employment relationships
6.4.4 Labour practices issue 2: Conditions of work and social protection
6.8.7 Community involvement and development issue 5: Wealth and income creation
402: Labor/Management Relations
402-1 Minimum notice periods regarding operational changes 6.4 Labour practices    
6.4.3 Labour practices issue 1: Employment and employment relationships
6.4.4 Labour practices issue 2: Conditions of work and social protection
6.4.5 Labour practices issue 3: Social dialogue
403: Occupational Health and Safety
403-1 Occupational health and safety management system 6.4 Labour practices  
6.4.6 Labour practices issue 4: Health and safety at work
403-2 Hazard identification, risk assessment, and incident investigation 6.4 Labour practices  
6.4.6 Labour practices issue 4: Health and safety at work
403-3 Occupational health services 6.4 Labour practices  
6.4.6 Labour practices issue 4: Health and safety at work
6.8 Community involvement and development
6.8.3 Community involvement and development issue 1: Community involvement
6.8.4 Community involvement and development issue 2: Education and culture
6.8.8 Community involvement and development issue 6: Health
403-4 Worker participation, consultation, and communication on occupational health and safety 6.4 Labour practices  
6.4.6 Labour practices issue 4: Health and safety at work
403-5 Worker training on occupational health and safety 6.4 Labour practices  
6.4.6 Labour practices issue 4: Health and safety at work
403-6 Promotion of worker health 6.4 Labour practices  
6.4.6 Labour practices issue 4: Health and safety at work
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships 6.4 Labour practices  
6.4.6 Labour practices issue 4: Health and safety at work
403-8 Workers covered by an occupational health and safety management system 6.4 Labour practices  
6.4.6 Labour practices issue 4: Health and safety at work
403-9 Work-related injuries 6.4 Labour practices  
6.4.6 Labour practices issue 4: Health and safety at work
403-10 Work-related ill health 6.4 Labour practices  
6.4.6 Labour practices issue 4: Health and safety at work
404: Training and Education
404-1 Average hours of training per year per employee 6.4 Labour practices  
6.4.7 Labour practices issue 5: Human development and training in the workplace
404-2 Programs for upgrading employee skills and transition assistance programs 6.4 Labour practices 6 Elimination of discrimination in respect of employment and occupation
6.4.7 Labour practices issue 5: Human development and training in the workplace
6.8.5 Community involvement and development issue 3: Employment creation and skills development
404-3 Percentage of employees receiving regular performance and career development reviews 6.4 Labour practices  
6.4.7 Labour practices issue 5: Human development and training in the workplace
405: Diversity and Equal Opportunity
405-1 Diversity of governance bodies and employees 6.3.7 Human rights issue 5: Discrimination and vulnerable groups 1 Support and respect for human rights
6.3.10 Human rights issue 8: Fundamental principles and rights at work 6 Elimination of discrimination in respect of employment and occupation
6.4 Labour practices
6.4.3 Labour practices issue 1: Employment and employment relationships
405-2 Ratio of basic salary and remuneration of women to men 6.3.7 Human rights issue 5: Discrimination and vulnerable groups    
6.3.10 Human rights issue 8: Fundamental principles and rights at work
6.4 Labour practices
6.4.3 Labour practices issue 1: Employment and employment relationships
6.4.4 Labour practices issue 2: Conditions of work and social protection
406: Non-discrimination
406-1 Incidents of discrimination and corrective actions taken 6.3 Human rights  
6.3.6 Human rights issue 4: Resolving grievances
6.3.7 Human rights issue 5: Discrimination and vulnerable groups
6.3.10 Human rights issue 8: Fundamental principles and rights at work
6.4.3 Labour practices issue 1: Employment and employment relationships
407: Freedom of Association and Collective Bargaining
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk 6.3 Human rights  
6.3.3 Human rights issue 1: Due diligence
6.3.4 Human rights issue 2: Human rights risk situations
6.3.5 Human rights issue 3: Avoidance of complicity
6.3.8 Human rights issue 6: Civil and political rights
6.3.10 Human rights issue 8: Fundamental principles and rights at work
6.4.3 Labour practices issue 1: Employment and employment relationships
6.4.5 Labour practices issue 3: Social dialogue
408: Child Labor
408-1 Operations and suppliers at significant risk for incidents of child labor 6.3 Human rights  
6.3.3 Human rights issue 1: Due diligence
6.3.4 Human rights issue 2: Human rights risk situations
6.3.5 Human rights issue 3: Avoidance of complicity
6.3.7 Human rights issue 5: Discrimination and vulnerable groups
6.3.10 Human rights issue 8: Fundamental principles and rights at work
409: Forced or Compulsory Labor
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor 6.3 Human rights  
6.3.3 Human rights issue 1: Due diligence
6.3.4 Human rights issue 2: Human rights risk situations
6.3.5 Human rights issue 3: Avoidance of complicity
6.3.7 Human rights issue 5: Discrimination and vulnerable groups
6.3.10 Human rights issue 8: Fundamental principles and rights at work
410: Security Practices
410-1 Security personnel trained in human rights policies or procedures 6.3 Human rights    
6.3.5 Human rights issue 3: Avoidance of complicity
6.4.3 Labour practices issue 1: Employment and employment relationships
6.6.6 Fair operating practices issue 4: Promoting social responsibility in the value chain
411: Rights of Indigenous Peoples
411-1 Incidents of violations involving the rights of indigenous peoples 6.3 Human rights    
6.3.6 Human rights issue 4: Resolving grievances
6.3.7 Human rights issue 5: Discrimination and vulnerable groups
6.3.8 Human rights issue 6: Civil and political rights
6.6.7 Fair operating practices issue 5: Respect for property rights
412: Human Rights Assessment
412-1 Operations that have been subject to human rights reviews or impact assessments 6.3 Human rights  
6.3.3 Human rights issue 1: Due diligence
6.3.4 Human rights issue 2: Human rights risk situations
6.3.5 Human rights issue 3: Avoidance of complicity
412-2 Employee training on human rights policies or procedures 6.3 Human rights 1 Support and respect for human rights
6.3.5 Human rights issue 3: Avoidance of complicity
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening 6.3 Human rights  
6.3.3 Human rights issue 1: Due diligence
6.3.5 Human rights issue 3: Avoidance of complicity
6.3.6 Human rights issue 4: Resolving grievances
413: Local Communities
413-1 Operations with local community engagement, impact assessments, and development programs 6.3.9 Human rights issue 7: Economic, social and cultural rights 8 Initiatives to promote greater environmental responsibility
6.6.7 Fair operating practices issue 5: Respect for property rights
6.8 Community involvement and development
6.8.5 Community involvement and development issue 3: Employment creation and skills development
6.8.7 Community involvement and development issue 5: Wealth and income creation
413-2 Operations with significant actual and potential negative impacts on local communities 6.3.9 Human rights issue 7: Economic, social and cultural rights 7 Preparatory approach to environmental challenges  
6.5.3 Environmental issue 1: Prevention of pollution 8 Initiatives to promote greater environmental responsibility
6.5.6 Environmental issue 4: Protection of the environment, biodiversity and restoration of natural habitats
6.8.9 Community involvement and development issue 7: Social investment
414: Supplier Social Assessment
414-1 New suppliers that were screened using social criteria    
414-2 Negative social impacts in the supply chain and actions taken    
415: Public Policy
415-1 Political contributions      
416: Customer Health and Safety
416-1 Assessment of the health and safety impacts of product and service categories 6.3.9 Human rights issue 7: Economic, social and cultural rights 9 Development and diffusion of environmentally friendly technologies
6.6.6 Fair operating practices issue 4: Promoting social responsibility in the value chain
6.7 Consumer issues
6.7.4 Consumer issue 2: Protecting consumers' health and safety
6.7.5 Consumer issue 3: Sustainable consumption
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services 6.3.9 Human rights issue 7: Economic, social and cultural rights  
6.6.6 Fair operating practices issue 4: Promoting social responsibility in the value chain
6.7 Consumer issues
6.7.4 Consumer issue 2: Protecting consumers' health and safety
6.7.5 Consumer issue 3: Sustainable consumption
417: Marketing and Labeling
417-1 Requirements for product and service information and labeling 6.7 Consumer issues  
6.7.3 Customer issue 1: Fair marketing, factual and unbiased information and their contractual practices
6.7.4 Consumer issue 2: Protecting consumers' health and safety
6.7.5 Consumer issue 3: Sustainable consumption
6.7.6 Consumer issue 4: Consumer service, support, and complaint and dispute resolution
6.7.9 Consumer issue 7: Education and awareness
417-2 Incidents of non-compliance concerning product and service information and labeling 6.7 Consumer issues    
6.7.3 Customer issue 1: Fair marketing, factual and unbiased information and their contractual practices
6.7.4 Consumer issue 2: Protecting consumers' health and safety
6.7.5 Consumer issue 3: Sustainable consumption
6.7.6 Consumer issue 4: Consumer service, support, and complaint and dispute resolution
6.7.9 Consumer issue 7: Education and awareness
417-3 Incidents of non-compliance concerning marketing communications 6.7 Consumer issues    
6.7.3 Customer issue 1: Fair marketing, factual and unbiased information and their contractual practices
6.7.6 Consumer issue 4: Consumer service, support, and complaint and dispute resolution
6.7.9 Consumer issue 7: Education and awareness
418: Customer Privacy
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data 6.7 Consumer issues  
6.7.7 Consumer issue 5: Consumer data protection and privacy
419: Socioeconomic Compliance
419-1 Non-compliance with laws and regulations in the social and economic area 6.6 Fair operation practices  
6.6.3 Fair operating practices issue 1: Anti-corruption
6.6.7 Fair operating practices issue 5: Respect for property rights
6.8.7 Community involvement and development issue 5: Wealth and income creation