Appendix Reporting frameworks 91
Reporting frameworks Global Reporting Initiative (GRI) Givaudan prepares its sustainability reporting in accordance with the GRI Standards, Core option. For the 2019 reporting, the 2016 versions of the GRI Standards have been used. The most important sustainability information is included in the Integrated Annual Report. Strategic information about Givaudan’s sustainability approach, stakeholder engagement and the material topics can be found in Our Sustainability Approach. The newly created Sustainability GRI Index contains the
GRI Content Index and the complete set of the selected GRI disclosures and detailed indicators. Sometimes there are references to other reports or websites for more information. Environmental data (unaudited) is published in January 2020 from Q4 2018 to Q3 2019. An update with the full year data 2019 including the assurance statement is published in March 2020 through the Sustainability Highlights and the updated Sustainability GRI Index.
International Integrated Reporting Framework (<IR>) Givaudan bases its integrated reporting on the framework published by the International Integrated Reporting Council (IIRC) and takes the following guiding principles and content elements into account. Guiding Principles
Location / information
Strategic focus and future orientation
Integrated Annual Report pages 4–29
Connectivity of information
Throughout the Integrated Annual Report, especially pages 14, 15, 60
Stakeholder relationships
Our Sustainability Approach pages 42, 43
Materiality
Our Sustainability Approach pages 44–53
Conciseness
The Integrated Annual Report outlines the key information for the Company’s value creation. Additional details can be found in the complementary reports.
Reliability and completeness
Completeness is sought through the application of a materiality approach. Reliability is granted through internal audits and the external assurance of our financial and sustainability information.
Consistency and comparability
The content of our reporting suite is presented in a consistent and comparable way through clear navigation, multiple year overviews and links and references to relevant pages, documents or online information.
Content elements
Organizational overview and external environment
Integrated Annual Report pages 12–15; Sustainability GRI Index pages 3–5
Governance
Integrated Annual Report pages 75–78; Governance, Compensation and Financial Report pages 1–17
Business model
Integrated Annual Report pages cover flap, 14, 15
Risks and opportunities
Integrated Annual Report pages 12, 70–73; Governance, Compensation and Financial Report pages 50–59
Strategy and resource allocation
Integrated Annual Report pages 4–29
Performance
Integrated Annual Report pages cover flap, 4–61, 82–89
Outlook Basis of presentation
Integrated Annual Report pages 5–9, 12, 33, 72, 73 Our Sustainability Approach pages 44–53
Givaudan – 2019 Integrated Annual Report