102: General Disclosures
Organizational profile
102-1 | Name of the organization a. Name of the organization | ||
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102-2 | Activities, brands, products, and services A description of the organization’s activities.Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets. | ||
102-3 | Location of headquarters | ||
102-4 | Location of operations Number of countries where the organization operates, and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report. | ||
102-5 | Ownership and legal form | ||
102-6 | Markets served | ||
102-7 | Scale of the organization | ||
102-8 | Information on employees and other workers a. Total number of employees by employment contract (permanent and temporary), by gender. b. Total number of employees by employment contract (permanent and temporary), by region. c. Total number of employees by employment type (full-time and part-time), by gender. d. Whether a significant portion of the organization’s activities are performed by workers who are not employees. If applicable, a description of the nature and scale of work performed by workers who are not employees. e. Any significant variations in the numbers reported in Disclosures 102-8-a, 102-8-b, and 102-8-c (such as seasonal variations in the tourism or agricultural industries). f. An explanation of how the data have been compiled, including any assumptions made. | ||
102-9 | Supply Chain a. A description of the organization's supply chain, including its main elements as they relate to the organization’s activities, primary brands, products, and services. | - | |
102-10 | Significant changes to the organization and its supply chain a. Significant changes to the organization’s size, structure, ownership, or supply chain | ||
102-11 | Precautionary Principle or approach a. Whether and how the organization applies the Precautionary Principle or approach. | - | |
102-12 | External initiatives a. A list of externally-developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes, or which it endorses. | ||
102-13 | Membership of associations a. A list of the main memberships of industry or other associations, and national or international advocacy organizations. | - | |
Our Strategy
102-14 | Statement from senior decision-maker a. A statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy for addressing sustainability. | ||
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102-15 | Key impacts, risks, and opportunities a. A description of key impacts, risks, and opportunities. | ||
Ethics and integrity
102-16 | Values, principles, standards, and norms of behavior a. A description of the organization’s values, principles, standards, and norms of behavior. | ||
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102-17 | Mechanisms for advice and concerns about ethics a. A description of internal and external mechanisms. | ||
Governance
102-18 | Governance structure a. Governance structure of the organization, including committees of the highest governance body. Committees responsible for decision-making on economic, environmental, and social topics. | ||
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102-19 | Delegating authorityhighest a. Process for delegating authority for economic, environmental, and social topics from the governance body to senior executives and other employees. | - | |
102-20 | Executive-level responsibility for economic, environmental, and social topics a. Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental, and social topics. b. Whether post holders report directly to the highest governance body. | ||
102-21 | Consulting stakeholders on economic, environmental, and social topics a. Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics. b. If consultation is delegated, describe to whom it is delegated and how the resulting feedback is provided to the highest governance body. | - | |
102-22 | Composition of the highest governance body and its committees a. Composition of the highest governance body and its committees | ||
102-23 | Chair of the highest governance body a. Whether the chair of the highest governance body is also an executive officer in the organization. b. If the chair is also an executive officer, describe his or her function within the organization’s management and the reasons for this arrangement. | - | |
102-24 | Nominating and selecting the highest governance body a. Nomination and selection processes for the highest governance body and its committees. b. Criteria used for nominating and selecting highest governance body members. | ||
102-25 | Conflicts of interest a. Processes for the highest governance body to ensure conflicts of interest are avoided and managed. b. Whether conflicts of interest are disclosed to stakeholders. | ||
102-26 | Role of highest governance body in setting purpose, values, and strategy a. Highest governance body’s and senior executives roles in the development, approval, and updating of the organization’s purpose, value or mission statements, strategies, policies, and goals related to economic, environmental, and social topics. | ||
102-27 | Collective knowledge of highest governance body a. Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental, and social topics. | - | |
102-28 | Evaluating the highest governance body's performance a. Processes for evaluating the highest governance body’s performance with respect to governance of economic, environmental, and social topics. b. Whether such evaluation is independent or not, and its frequency. c. Whether such evaluation is a self-assessment. d. Actions taken in response to evaluation of the highest governance body’s performance with respect to governance of economic, environmental, and social topics, including, as a minimum, changes in membership and organizational practice. | - | |
102-29 | Identifying and managing economic, environmental, and social impacts a. Highest governance body’s role in identifying and managing economic, environmental, and social topics and their impacts, risks, and opportunities – including its role in the implementation of due diligence processes. b. Whether stakeholder consultation is used to support the highest governance body’s identification and management of economic, environmental, and social topics and their impacts, risks, and opportunities. | - | |
102-30 | Effectiveness of risk management processes a. Highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental, and social topics. | - | |
102-31 | Review of economic, environmental, and social topics a. Frequency of the highest governance body’s review of economic, environmental, and social topics and their impacts, risks, and opportunities. | - | |
102-32 | Highest governance body's role in sustainability reporting a. The highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material topics are covered. | - | |
102-33 | Communicating critical concerns a. Process for communicating critical concerns to the highest governance body. | - | |
102-34 | Nature and total number of critical concerns a. Total number and nature of critical concerns that were communicated to the highest governance body. b. Mechanism(s) used to address and resolve critical concerns. | - | |
102-35 | Remuneration policies a. Remuneration policies for the highest governance body and senior executives. b. How performance criteria in the remuneration policies relate to the highest governance body’s and senior executives’ objectives for economic, environmental, and social topics. | ||
102-36 | Process for determining remuneration a. Process for determining remuneration b. Whether remuneration consultants are involved in determining remuneration and whether they are independent of management. c. Any other relationships that the remuneration consultants have with the organization. | ||
102-37 | Stakeholders' involvement in remuneration a. How stakeholders’ views are sought and taken into account regarding remuneration. b. If applicable, the results of votes on remuneration policies and proposals. | - | |
102-38 | Annual total compensation ratio a. Ratio of the annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highest-paid individual) in the same country. | - | |
102-39 | Percentage increase in annual total compensation ratio a. Ratio of the percentage increase in annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual) in the same country. | - | |
Stakeholder engagement
102-40 | Stakeholder engagement a. A list of stakeholder groups engaged by the organization | ||
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102-41 | Collective bargaining agreements a. Percentage of total employees covered by collective bargaining agreements. | ||
102-42 | Identifying and selecting stakeholders a. The basis for identifying and selecting stakeholders with whom to engage. | - | |
102-43 | Approach to stakeholder engagement a. The organization’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process. | ||
102-44 | Key topics and concerns raised a. Key topics and concerns that have been raised through stakeholder engagement. | - | |
Reporting practice
102-45 | Entities included in the consolidated financial statements a. A list of all entities included in the organization’s consolidated financial statements or equivalent documents. b. Whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report. | ||
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102-46 | Defining report content and topic Boundaries a. An explanation of the process for defining the report content and the topic Boundaries. b. An explanation of how the organization has implemented the Reporting Principles for defining report content. | ||
102-47 | List of material topics a. A list of the material topics identified in the process for defining report content. | - | |
102-48 | Restatements of information a. The effect of any restatements of information given in previous reports, and the reasons for such restatements. | - | |
102-49 | Changes in reporting a. Significant changes from previous reporting periods in the list of material topics and topic Boundaries. | ||
102-50 | Reporting period a. Reporting period for the information provided. | ||
102-51 | Date of most recent report a. If applicable, the date of the most recent previous report. | ||
102-52 | Reporting cycle a. Reporting cycle | ||
102-53 | Contact point for questions regarding the report a. The contact point for questions regarding the report or its contents. | ||
102-54 | Claims of reporting in accordance with the GRI Standards a. The claim made by the organization, if it has prepared a report in accordance with the GRI Standards. | - | |
102-55 | GRI content Index a. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report. b. For each disclosure, the content index shall include: i. the number of the disclosure (for disclosures covered by the GRI Standards); ii. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials; iii. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made. | ||
102-56 | External assurance a. A description of the organization’s policy and current practice with regard to seeking external assurance for the report. b. If the report has been externally assured: i. A reference to the external assurance report, statements, or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process; ii. The relationship between the organization and the assurance provider; iii. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization’s sustainability report. | - | |
103: Management Approach
103-1 | Explanation of the material topic and its Boundary For each material topic, the reporting organization shall report the following information: a. An explanation of why the topic is material. b. The Boundary for the material topic. c. Any specific limitation regarding the topic Boundary. | - | |
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103-2 | Management Approach and its Components a. An explanation of how the organization manages the topic. b. A statement of the purpose of the management approach. c. A description if the management approach includes that component. | - | |
103-3 | Evaluation of the management approach For each material topic, the reporting organization shall report the following information: a. An explanation of how the organization evaluates the management approach. | - | |
200: Economic
Economic Performance
201-1 | Direct economic value generated and distributed a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization’s global operations as listed below. If data are presented on a cash basis, report the justification for this decision. b. Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance. | - | |
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201-2 | Financial implications and other risks and opportunities due to climate change a. Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including: i. a description of the risk or opportunity; Categorize risk and opportunity as physical, regulatory, and other ii. a description of the impact associated with the risk or opportunity; iii. the financial implications of the risk or opportunity before action is taken; iv. the methods used to manage the risk or opportunity; v. the costs of actions taken to manage the risk or opportunity. | - | |
201-3 | Defined benefit plan obligations and other retirement plans Defined benefit plan obligations and other retirement plans a. If the plan’s liabilities are met by the organization’s general resources, the estimated value of those liabilities. b. If a separate fund exists to pay the plan’s pension liabilities: c. If a fund set up to pay the plan’s pension 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. d. Percentage of salary contributed by employee or employer. e. Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact. | - | |
201-4 | Financial assistance received from government a. Total monetary value of financial assistance received by the organization from any government during the reporting period. b. The information in 201-4-a by country. c. Whether, and the extent to which, any government is present in the shareholding structure. | ||
Market Presence
202-1 | Ratios of standard entry level wage by gender compared to local minimum wage a. When a significant proportion of employees are compensated based on wages subject to minimum wage rules, report the relevant ratio of the entry-level wage by gender at significant locations of operation to the minimum wage. b. When a significant proportion of other workers (excluding employees) performing the organization’s activities are compensated based on wages subject to minimum wage rules, describe the actions taken to determine whether these workers are paid above the minimum wage. c. Whether a local minimum wage is absent or variable at significant locations of operation, by gender. In circumstances in which different minimums can be used as a reference, report which minimum wage is being used. d. The definition used for ‘significant locations of operation.’ | - | |
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202-2 | Proportion of senior management hired from the local community a. Percentage of senior management at significant locations of operation that are hired from the local community. b. The definition used for ‘senior management’. c. The organization’s geographical definition of ‘local’. d. The definition used for ‘significant locations of operation.’ | ||
Indirect Economic Impacts
203-1 | Infrastructure investments and services supported a. Extent of development of significant infrastructure investments and services supported. b. Current or expected impacts on communities and local economies, including positive and negative impacts where relevant. c. Whether these investments and services are commercial, in-kind, or pro bono engagements. | ||
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203-2 | Significant indirect economic impacts a. Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts. b. Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas. | - | |
Procurement Practices
04-1 | Proportion of spending on local suppliers a. Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation (such as percentage of products and services purchased locally). b. The organization’s geographical definition of ‘local’. c. The definition used for ‘significant locations of operation.’ | - | |
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Anti-corruption
205-1 | Operations assessed for risks related to corruption a. Total number and percentage of operations assessed to risk related to corruption. b. Significant risks related to corruption identified through the risk assessment. | - | |
205-2 | Communication and training about anti-corruption policies and procedures a. Total number and percentage of governance body members that the organization’s anti-corruption policies and procedures have been communicated to, broken down by region. b. Total number and percentage of employees that the organization’s anti-corruption policies and procedures have been communicated to, broken down by employee category and region. c. Total number and percentage of business partners that the organization’s anti-corruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organization’s anti-corruption policies and procedures have been communicated to any other persons or organizations. d. Total number and percentage of governance body members that have received training on anti-corruption, broken down by region. e. Total number and percentage of employees that have received training on anti-corruption, broken down by employee category and region. | ||
205-3 | Confirmed incidents of corruption and actions taken a. Total number and nature of confirmed incidents of corruption. b. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption. c. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption. d. Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases. | ||
Anti-competitive Behavior
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices a. Number of legal actions pending or completed during the reporting period regarding anti-competitive behavior and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant. b. Main outcomes of completed legal actions, including any decisions or judgments. | ||
Tax
207-1 | Approach to tax a. A description of the approach to tax. | - | |
207-2 | Tax governance, control, and risk management a. A description of the tax governance and control framework. b. A description of the mechanisms for reporting concerns about unethical or unlawful behavior and the organization’s integrity in relation to tax. c. A description of the assurance process for disclosures on tax and, if applicable, a reference to the assurance report, statement, or opinion. | - | |
207-3 | Stakeholder engagement and management of concerns related to tax a. A description of the approach to stakeholder engagement and management of stakeholder concerns related to tax. | - | |
207-4 | Country-by-country reporting a. All tax jurisdictions where the entities included in the organization’s audited consolidated financial statements, or in the financial information filed on public record, are resident for tax purposes. For each tax jurisdiction reported in Disclosure 207-4-a. c. The time period covered by the information reported in Disclosure 207-4. | - | |
300: Environment
Materials
301-1 | Materials used by weight or volume a. Total weight or volume of materials that are used to produce and package the organization’s primary products and services during the reporting period. | - | |
301-2 | Recycled input materials used a. Percentage of recycled input materials used to manufacture the organization’s primary products and services. | - | |
301-3 | Reclaimed products and their packaging materials a. Percentage of reclaimed products and their packaging materials for each product category. b. How the data for this disclosure have been collected. | - | |
Energy
302-1 | Energy consumption within the organization a. Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used. b. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used. c. In joules, watt-hours or multiples, the total: d. In joules, watt-hours or multiples, the total: e. Total energy consumption within the organization, in joules or multiples. f. Standards, methodologies, assumptions, and/or calculation tools used. g. Source of the conversion factors used. | - | |
302-2 | Energy consumption outside of the organization a. Energy consumption outside of the organization, in joules or multiples. b. Standards, methodologies, assumptions, and/or calculation tools used. c. Source of the conversion factors used. | ||
302-3 | Energy intensity a. Energy intensity ratio for the organization. b. Organization-specific metric (the denominator) chosen to calculate the ratio. c. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all. d. Whether the ratio uses energy consumption within the organization, outside of it, or both. | ||
302-4 | Reduction of energy consumption a. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples. b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all. c. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it. d. Standards, methodologies, assumptions, and/or calculation tools used. | ||
302-5 | Reductions in energy requirements of products and services a. Reductions in energy requirements of sold products and services achieved during the reporting period, in joules or multiples. b. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it. c. Standards, methodologies, assumptions, and/or calculation tools used. | ||
Water and Effluents
303-1 | Interactions with water as a shared resource a. A description of how the organization interacts with water, including how and where water is withdrawn, consumed, and discharged, and the water-related impacts caused or contributed to, or directly linked to the organization’s activities, products or services by a business relationship (e.g., impacts caused by runoff). b. A description of the approach used to identify water-related impacts, including the scope of assessments, their timeframe, and any tools or methodologies used. c. A description of how water-related impacts are addressed, including how the organization works with stakeholders to steward water as a shared resource, and how it engages with suppliers or customers with significant water-related impacts. d. An explanation of the process for setting any water-related goals and targets that are part of the organization’s management approach, and how they relate to public policy and the local context of each area with water stress. | - | |
303-2 | Management of water discharge-related impacts a. A description of any minimum standards set for the quality of effluent discharge, and how these minimum standards were determined. | ||
303-3 | Water withdrawal a. Total water withdrawal from all areas in megaliters, and a breakdown of this total by the following sources. b. Total water withdrawal from all areas with water stress in megaliters, and a breakdown of this total by the following sources. c. A breakdown of total water withdrawal from each of the sources listed in Disclosures 303-3-a and 303-3-b in megaliters. d. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used | - | |
303-4 | Water discharge a. Total water discharge to all areas in megaliters, and a breakdown of this total by the following types of destination. b. A breakdown of total water discharge to all areas in megaliters. c. Total water discharge to all areas with water stress in megaliters, and a breakdown of this total. d. Priority substances of concern for which discharges are treated. e. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used | - | |
303-5 | Water consumption a. Total water consumption from all areas in megaliters. b. Total water consumption from all areas with water stress in megaliters. c. Change in water storage in megaliters, if water storage has been identified as having a significant water-related impact. d. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used, including whether the information is calculated, estimated, modeled, or sourced from direct measurements, and the approach taken for this, such as the use of any sector-specific factors. | - | |
Biodiversity
304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas a. For each operational site owned, leased, managed in, o r adjacent to, protected areas and areas of high biodiversity value outside protected areas. | - | |
304-2 | Significant impacts of activities, products, and services on biodiversity a. Nature of significant direct and indirect impacts on biodiversity. b. Significant direct and indirect positive and negative impacts. including: | - | |
304-3 | Habitats protected or restored a. Size and location of all habitat areas protected or restored, and whether the success of the restoration measure was or is approved by independent external professionals. b. Whether partnerships exist with third parties to protect or restore habitat areas distinct from where the organization has overseen and implemented restoration or protection measures. c. Status of each area based on its condition at the close of the reporting period. d. Standards, methodologies, and assumptions used. | - | |
304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations a. Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the operations of the organization. | - | |
Direct (Scope 1) GHG emissions
305-1 | Direct GHG emissions (scope 1) a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent (t-CO2). b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. c. Biogenic CO2 emissions in CO2 conversion (t-CO2). d. Base year for the calculation. e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source. f. Consolidation approach for emissions; whether equity share, financial control, or operational control. g. Standards, methodologies, assumptions, and/or calculation tools used. | ||
305-2 | Indirect GHG emissions (scope 2) a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent (t-CO2). b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent (t-CO2). c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. d. Base year for the calculation. e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source. f. Base year for the calculation, if applicable. g. Standards, methodologies, assumptions, and/or calculation tools used. | - | |
305-3 | Other indirect GHG emissions (scope 3) a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent (t-CO2). b. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. c. Biogenic CO2 emissions in CO2 conversion (t-CO2). d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation. e. Base year for the calculation. f. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source. g. Standards, methodologies, assumptions, and/or calculation tools used. | - | |
305-4 | GHG emissions intensity a. GHG emissions intensity ratio for the organization. b. Organization-specific metric (the denominator) chosen to calculate the ratio. c. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3). d. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. | ||
305-5 | Reduction of GHG emissions a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent. (t-CO2) b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all. c. Base year or baseline, including the rationale for choosing it. d. Scopes whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3). e. Standards, methodologies, assumptions, and/or calculation tools used. | ||
305-6 | Emissions of ozone-depleting substances (ODS) a. Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane) equivalent. b. Substances included in the calculation. c. Source of the emission factors used. d. Standards, methodologies, assumptions, and/or calculation tools used. | - | |
305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions a.The amount of the following significant air emissions (in kilograms or multiples thereof, such as tons): b. Source of the emission factors used. c. Standards, methodologies, assumptions, and/or calculation tools used. | - | |
Effluents and Waste
306-1 | Water discharge by quality and destination a. Total volume of planned and unplanned water discharges b. Standards, methodologies, and assumptions used. | - | |
306-2 | Waste by type and disposal method a. Total weight of hazardous waste b. Total weight of non-hazardous waste, with a breakdown by the following disposal methods where applicable. c. How the waste disposal method has been determined. | ||
306-3 | Significant spills a. Total number and total volume of recorded significant spills. b. The following additional information for each spill that was reported in the organization’s financial statements. c. Impacts of significant spills. | - | |
306-4 | Transport of hazardous waste a. Total weight of hazardous waste b. Percentage of hazardous waste shipped internationally. c. Standards, methodologies, and assumptions used. | - | |
306-5 | Water bodies affected by water discharges and/or runoff a. Water bodies and related habitats that are significantly affected by water discharges and/or runoff. | - | |
Environmental Compliance
307-1 | Non-compliance with environmental laws and regulations a. Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations. b. If the organization has not identified any non-compliance with environmental laws and/or regulations, a brief statement of this fact is sufficient. | - | |
Supplier Environmental Assessment
308-1 | New suppliers that were screened using environmental criteria a. Percentage of new suppliers that were screened sing environmental criteria. | - | |
308-2 | Negative environmental impacts in the supply chain and actions taken a. Number of suppliers assessed for environmental impacts. b. Number of suppliers identified as having significant actual and potential negative environmental impacts. c. Significant actual and potential negative environmental impacts identified in the supply chain. d. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment. e. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why. | - | |
400: Social
Employment
401-1 | New employee hires and employee turnover a. Total number and rate of new employee hires during the reporting period, by age group, gender and region. b. Total number and rate of employee turnover during the reporting period, by age group, gender and region. | ||
401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees a. Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation. b. The definition used for ‘significant locations of operation.’ | - | |
401-3 | Parental leave a. Total number of employees that were entitled to parental leave, by gender. b. Total number of employees that took parental leave, by gender. c. Total number of employees that returned to work in the reporting period after parental leave ended, by gender. d. Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender. e. Return to work and retention rates of employees that took parental leave, by gender. | ||
Labor /Management Re l at ions
402-1 | Minimum notice periods regarding operational changes a. Minimum number of weeks’ notice typically provided to employees and their representatives prior to the implementation of significant operational changes that could substantially affect them. b. For organizations with collective bargaining agreements, report whether the notice period and provisions for consultation and negotiation are specified in collective agreements. | - | |
Occupational Health and Safety
403-1 | Occupational health and safety management system a. A statement of whether an occupational health and safety management system has been implemented. b. A description of the scope of workers, activities, and workplaces covered by the occupational health and safety management system, and an explanation of whether and, if so, why any workers, activities, or workplaces are not covered. | ||
403-2 | Hazard identification, risk assessment, and incident investigation a. A description of the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls in order to eliminate hazards and minimize risks. b. A description of the processes for workers to report work-related hazards and hazardous situations, and an explanation of how workers are protected against reprisals. c. A description of the policies and processes for workers to remove themselves from work situations that they believe could cause injury or ill health, and an explanation of how workers are protected against reprisals. d. A description 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 actions using the hierarchy of controls, and to determine improvements needed in the occupational health and safety management system. | ||
403-3 | Occupational health services a. The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization: b. A description of the occupational health services’ functions that contribute to the identification and elimination of hazards and minimization of risks, and an explanation of how the organization ensures the quality of these services and facilitates workers’ access to them. | - | |
403-4 | Worker participation, consultation, and communication on occupational health and safety a. A description of the processes for worker participation and consultation in the development, implementation, and evaluation of the occupational health and safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers. b. Where formal joint management–worker health and safety committees exist, a description of their responsibilities, meeting frequency, decision-making authority, and whether and, if so, why any workers are not represented by these committees. | ||
403-5 | Worker training on occupational health and safety a. A description of any occupational health and safety training provided to workers, including generic training as well as training on specific work-related hazards, hazardous activities, or hazardous situations. | ||
403-6 | Promotion of worker health a. An explanation of how the organization facilitates workers’ access to non-occupational medical and healthcare services, and the scope of access provided. b. A description of any voluntary health promotion services and programs offered to workers to address major non-work-related health risks, including the specific health risks addressed, and how the organization facilitates workers’ access to these services and programs. | - | |
403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships a. A description of the organization’s approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products or services by its business relationships, and the related hazards and risks. | ||
403-8 | Workers covered by an occupational health and safety management system a. If the organization has implemented an occupational health and safety management system based on legal requirements and/or recognized standards/guidelines. b. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded. c. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used | ||
403-9 | Work-related injuries a. For all employees: b. For all workers who are not employees but whose work and/or workplace is controlled by the organization. c. The work-related hazards that pose a risk of high-consequence injury, including: d. Any actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of controls. e. Whether the rates have been calculated based on 200,000 or 1,000,000 hours worked. f. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded. g. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used | ||
403-10 | Work-related ill health a. For all employees: b. For all workers who are not employees but whose work and/or workplace is controlled by the organization. c. The work-related hazards that pose a risk of il health. d. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded. e. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used | ||
Training and Education
404-1 | Average hours of training per year per employee a. Average hours of training that the organization’s employees have undertaken during the reporting period. | ||
404-2 | Programs for upgrading employee skills and transition assistance programs a. Type and scope of programs implemented and assistance provided to upgrade employee skills. b. Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment. | - | |
404-3 | Percentage of employees receiving regular performance and career development reviews a. Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period. | ||
Diversity and Equal Opportunity
405-1 | Diversity of governance bodies and employees a. Percentage of individuals within the organization’s governance bodies. b. Percentage of employees per employee category. | - | |
405-2 | Ratio of basic salary and remuneration of women to men a. Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation. b. The definition used for ‘significant locations of operation.’ | - | |
Non-discrimination
406-1 | Incidents of discrimination and corrective actions taken a. Total number of identified incidents of violations involving discriminations during the reporting period. b. Status of the incidents and actions taken. | ||
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 a. Operations and suppliers in which workers’ rights to exercise freedom of association or collective bargaining may be violated or at significant risk. b. Measures taken by the organization in the reporting period intended to support rights to exercise freedom of association and collective bargaining. | - | |
Child Labor
408-1 | Operations and suppliers at significant risk for incidents of child labor a. Operations and suppliers considered to have significant risk for incidents. b. Operations and suppliers considered to have significant risk for incidents of child labor. c. Measures taken by the organization in the reporting period intended to contribute to the effective abolition of child labor. | - | |
Forced or Compulsory Labor
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor a. Operations and suppliers considered to have significant risk for incidents of forced or compulsory labor. b. Measures taken by the organization in the reporting period intended to contribute to the elimination of al forms of forced or compulsory labor. | - | |
Security Practices
410-1 | Security personnel trained in human rights policies or procedures a. Percentage of security personnel who have received formal training in the organization’s human rights policies or specific procedures and their application to security. b. Whether training requirements also apply to third-party organizations providing security personnel. | - | |
Rights of Indigenous Peoples
411-1 | Incidents of violations involving rights of indigenous peoples a. Total number of identified incidents of violations involving the rights of indigenous peoples during the reporting period. b. Status of the incidents and actions taken. | - | |
Human Rights Assessment
412-1 | Operations that have been subject to human rights reviews or impact assessments a. Total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments, by country. | - | |
412-2 | Employee training on human rights policies or procedures a. Total number of hours in the reporting period devoted to training on human rights policies or procedures concerning aspects of human rights that are relevant to operations. b. Percentage of employees trained during the reporting period in human rights policies or procedures concerning aspects of human rights that are relevant to operations. | - | |
412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening a. Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening. b. The definition used for ‘significant investment agreements’. | - | |
Local Communities
413-1 | Operations with local community engagement, impact assessments, and development programs a. Percentage of operations with implemented local community engagement, impact assessments, and/or development programs. | - | |
413-2 | Operations with significant actual and potential negative impacts on local communities a. Operations with significant actual and potential negative impacts on local communities. | - | |
Supplier Social Assessment
414-1 | New suppliers that were screened using social criteria a. Percentage of new suppliers that were screened sing social criteria. | - | |
414-2 | Negative social impacts in the supply chain and actions taken a. Number of suppliers assessed for social impacts. b. Number of suppliers identified as having significant actual and potential negative social impacts. c. Significant actual and potential negative social impacts identified in the supply chain. d. Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as a result of assessment. e. Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as a result of assessment, and why. | - | |
Public Policy
415-1 | Political contributions a. Total monetary value of financial and in-kind political contributions made directly and indirectly by the organization by country and recipient/beneficiary. b. If applicable, how the monetary value of in-kind contributions was estimated. | ||
Customer Health and Safety
416-1 | Assessment of the health and safety impacts of product and service categories a. Percentage of significant product and service categories for which health and safety impacts are assessed for improvement. | - | |
416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning the health and safety impacts of products and services within the reporting period. b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient. | ||
Marketing and Labeling
417-1 | Requirements for product and service information and labeling a. Whether each of the following types of information is required by the organization’s procedures for product and service information and labeling. b. Percentage of significant product or service categories covered by and assessed for compliance with such procedures. | - | |
417-2 | Incidents of non-compliance concerning product and service information and labeling a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labeling . b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient. | - | |
417-3 | Incidents of non-compliance concerning marketing communications a. Total number of incidents of violations of regulations and voluntary codes related to marketing communications (advertising, promotion, sponsorship, etc.) b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient. | Not applicable | |
Customer Privacy
418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data a. Total number of substantiated complaints received concerning breaches of customer privacy. b. Total number of identified leaks, thefts, or losses of customer data. c. If the organization has not identified any substantiated complaints, a brief statement of this fact is sufficient. | - | |
Socioeconomic Compliance
419-1 | Non-compliance with laws and regulations in the social and economic area a. Significant fines and non-monetary sanctions for non-compliance with laws and/or regulations in the social and economic area. b. If the organization has not identified any non-compliance with environmental laws and/or regulations, a brief statement of this fact is sufficient. c. The context against which significant fines and non-monetary sanctions were incurred. | ||
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