GRI SUSTAINABILITY REPORTING STANDARDS REFERENCE SHEET UNIVERSAL STANDARDS GRI 101: FOUNDATION It is the starting point for using the set of GRI Standards.
102-17: Mechanisms for advice and concerns about ethics
102-29: Identifying and managing economic, environmental, and social impacts
The reporting organization shall report the following information:
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 GRI 102: GENERAL DISCLOSURES a. Highest governance body’s role in identifying and a. A description of internal and external mechanisms for: consolidated financial statements or equivalent managing economic, environmental, and social topics i. seeking advice about ethical and lawful behavior, and documents is not covered by the report. and their impacts, risks, and opportunities – including its ORGANIZATIONAL PROFILE organizational integrity; role in the implementation of due diligence processes. * 102-46: Defining report content and topic Boundaries ii. reporting concerns about unethical or unlawful behavior, b. Whether stakeholder consultation is used to support the The reporting organization shall report the following * 102-1: Name of the organization and organizational integrity. highest governance body’s identification and information: The reporting organization shall report the Name of the management of economic, environmental, and social GOVERNANCE organization a. An explanation of the process for defining the report topics and their impacts, risks, and opportunities. content and the topic Boundaries. * 102-2: Activities, brands, products, and services 102-30: Effectiveness of risk management processes * 102-18: Governance structure b. An explanation of how the organization has implemented The reporting organization shall report: The reporting organization shall report the highest the Reporting Principles for defining report content. The reporting organization shall report the following a. A description of the organization’s activities. governance body’s role in reviewing the effectiveness of the * 102-47: List of material topics information: b. Primary brands, products, and services, including an organization’s risk management processes for economic, The reporting organization shall report a list of the material explanation of any products or services that are banned a. Governance structure of the organization, including environmental, and social topics. committees of the highest governance body. topics identified in the process for defining report content. in certain markets. 102-31: Review of economic, environmental, and social b. Committees responsible for decision-making on * 102-48: Restatements of information * 102-3: Location of headquarters topics economic, environmental, and social topics. The reporting organization shall report the effect of any The reporting organization shall report Location of the The reporting organization shall report the frequency of the 102-19: Delegating authority restatements of information given in previous reports, and organization’s headquarters. highest governance body’s review of economic, The reporting organization shall report the process for the reasons for such restatements. environmental, and social topics and their impacts, risks, * 102-4: Location of operations delegating authority for economic, environmental, and social and opportunities. * 102-49: Changes in reporting topics from the highest governance body to senior The reporting organization shall the number of countries 102-32: Highest governance body’s role in executives and other employees. The reporting organization shall report significant changes where the organization operates, and the names of sustainability reporting from previous reporting periods in the list of material topics countries where it has significant operations and/or that are 102-20: Executive-level responsibility for economic, and topic Boundaries. relevant to the topics covered in the report. The reporting organization shall report the highest environmental, and social topics committee or position that formally reviews and approves * 102-50: Reporting period * 102-5: Ownership and legal form The reporting organization shall report the following the organization’s sustainability report and ensures that all information: The reporting organization shall report the reporting period The reporting organization shall report the nature of material topics are covered. for the information provided. ownership and legal form. a. Whether the organization has appointed an executiveDisclosure 102-33: Communicating critical concerns level position or positions with responsibility for * 102-51: Date of most recent report * 102-6: Markets served The reporting organization shall report the process for economic, environmental, and social topics. The reporting organization shall report the date of the most The reporting organization shall report the following communicating critical concerns to the highest governance b. Whether post holders report directly to the highest recent previous report, If applicable. information: body. governance body. * 102-52: Reporting cycle a. Markets served, including: 102-34: Nature and total number of critical concerns 102-21: Consulting stakeholders on economic, i. geographic locations where products and services are The reporting organization shall report the reporting cycle. environmental, and social topics The reporting organization shall report the following offered; * 102-53: Contact point for questions regarding the information: The reporting organization shall report the following ii. sectors served; report information: iii. types of customers and beneficiaries. a. Total number and nature of critical concerns that were The reporting organization shall report the contact point for communicated to the highest governance body. a. Processes for consultation between stakeholders and * 102-7: Scale of the organization questions regarding the report or its contents. b. Mechanism(s) used to address and resolve critical the highest governance body on economic, The reporting organization shall report the following concerns. environmental, and social topics. * 102-54: Claims of reporting in accordance with the GRI information: b. If consultation is delegated, describe to whom it is Standards 102-35: Remuneration policies a. Scale of the organization, including: delegated and how the resulting feedback is provided to The reporting organization shall report the following The reporting shall report the following information: i. total number of employees; the highest governance body information: ii. total number of operations; a. Remuneration policies for the highest governance body 102-22: Composition of the highest governance body iii. net sales (for private sector organizations) or net a. The claim made by the organization, if it has prepared a and senior executives for the following types of and its committees revenues (for public sector organizations); report in accordance with the GRI Standards, either: remuneration: The reporting organization shall report the following iv. total capitalization (for private sector organizations) i. ‘This report has been prepared in accordance with the i. Fixed pay and variable pay, including performanceinformation: broken down in terms of debt and equity; GRI Standards: Core option’; based pay, equity-based pay, bonuses, and deferred or v. quantity of products or services provided. ii. ‘This report has been prepared in accordance with the vested shares; a. Composition of the highest governance body and its GRI Standards: Comprehensive option’. ii. Sign-on bonuses or recruitment incentive payments; committees by: * 102-8: Information on employees and other workers iii. Termination payments; i. executive or non-executive; * 102-55: GRI content index The reporting organization shall report the following iv. Clawbacks; ii. independence; information: The reporting organization shall report the following v. Retirement benefits, including the difference between iii. tenure on the governance body; information: a. Total number of employees by employment contract benefit schemes and contribution rates for the highest iv. number of each individual’s other significant positions (permanent and temporary), by gender. a. The GRI content index, which specifies each of the GRI governance body, senior executives, and all other and commitments, and the nature of the commitments; b. Total number of employees by employment contract Standards used and lists all disclosures included in the employees. v. gender; (permanent and temporary), by region. report. b. How performance criteria in the remuneration policies vi. membership of under-represented social groups; c. Total number of employees by employment type (fullb. For each disclosure, the content index shall include: relate to the highest governance body’s and senior vii. competencies relating to economic, environmental, and time and part-time), by gender. the number of the disclosure (for disclosures covered by executives’ objectives for economic, environmental, and i. social topics; d. Whether a significant portion of the organization’s the GRI Standards); social topics. viii. stakeholder representation. activities are performed by workers who are not ii. the page number(s) or URL(s) where the information 102-36: Process for determining remuneration 102-23: Chair of the highest governance body employees. If applicable, a description of the nature and can be found, either within the report or in other The reporting organization shall report the following The reporting organization shall report the following scale of work performed by workers who are not published materials; information: information: employees. iii. if applicable, and where permitted, the reason(s) for e. Any significant variations in the numbers reported in omission when a required disclosure cannot be made. a. Process for determining remuneration. a. Whether the chair of the highest governance body is Disclosures 102-8-a, 102-8-b, and 102-8-c (such as b. Whether remuneration consultants are involved in also an executive officer in the organization. * 102-56: External assurance seasonal variations in the tourism or agricultural determining remuneration and whether they are b. If the chair is also an executive officer, describe his or The reporting organization shall report the following industries). independent of management. her function within the organization’s management and information: f. An explanation of how the data have been compiled, c. Any other relationships that the remuneration the reasons for this arrangement. including any assumptions made. a. A description of the organization’s policy and current consultants have with the organization. 102-24: Nominating and selecting the highest practice with regard to seeking external assurance for * 102-9: Supply chain 102-37: Stakeholders’ involvement in remuneration governance body the report. The reporting organization shall report a description of the The reporting organization shall report the following The reporting organization shall report the following b. If the report has been externally assured: organization’s supply chain, including its main elements as information: information: i. A reference to the external assurance report, they relate to the organization’s activities, primary brands, statements, or opinions. If not included in the assurance a. How stakeholders’ views are sought and taken into a. Nomination and selection processes for the highest products, and services. report accompanying the sustainability report, a account regarding remuneration. governance body and its committees. * 102-10: Significant changes to the organization and its b. Criteria used for nominating and selecting highest description of what has and what has not been assured b. If applicable, the results of votes on remuneration supply chain and on what basis, including the assurance standards policies and proposals. governance body members, including whether and how: used, the level of assurance obtained, and any i. stakeholders (including shareholders) are involved; The reporting organization shall report the following 102-38: Annual total compensation ratio limitations of the assurance process; ii. diversity is considered; information: The reporting organization shall report ratio of the annual ii. The relationship between the organization and the iii. independence is considered; a. Significant changes to the organization’s size, structure, total compensation for the organization’s highest-paid assurance provider; iv. expertise and experience relating to economic, ownership, or supply chain, including: individual in each country of significant operations to the iii. Whether and how the highest governance body or environmental, and social topics are considered. i. Changes in the location of, or changes in, operations, median annual total compensation for all employees senior executives are involved in seeking external 102-25: Conflicts of interest including facility openings, closings, and expansions; (excluding the highest-paid individual) in the same country. assurance for the organization’s sustainability report. ii. Changes in the share capital structure and other capital The reporting organization shall report the following 102-39: Percentage increase in annual total GRI 103: MANAGEMENT APPROACH formation, maintenance, and alteration operations (for information: compensation ratio private sector organizations); * 103-1: Explanation of the material topic and its The reporting organization shall report the ratio of the iii. Changes in the location of suppliers, the structure of the a. Processes for the highest governance body to ensure Boundary conflicts of interest are avoided and managed. percentage increase in annual total compensation for the supply chain, or relationships with suppliers, including For each material topic, the reporting organization shall b. Whether conflicts of interest are disclosed to organization’s highest-paid individual in each country of selection and termination. report the following information: stakeholders, including, as a minimum: significant operations to the median percentage increase in * 102-11: Precautionary Principle or approach i. Cross-board membership; a. An explanation of why the topic is material. annual total compensation for all employees (excluding the The reporting organization shall report whether and how the ii. Cross-shareholding with suppliers and other b. The Boundary for the material topic, which includes a highest-paid individual) in the same country. stakeholders; organization applies the Precautionary Principle or description of: iii. Existence of controlling shareholder; approach. i. where the impacts occur; STAKEHOLDER ENGAGEMENT iv. Related party disclosures. ii. the organization’s involvement with the impacts. For * 102-12: External initiatives example, whether the organization has caused or 102-26: Role of highest governance body in setting * 102-40: List of stakeholder groups The reporting organization shall report a list of externallycontributed to the impacts, or is directly linked to the purpose, values, and strategy The reporting organization shall report a list of stakeholder developed economic, environmental and social charters, impacts through its business relationships. The reporting organization shall report the highest groups engaged by the organization. principles, or other initiatives to which the organization c. Any specific limitation regarding the topic Boundary. governance body’s and senior executives’ roles in the subscribes, or which it endorses. * 102-41: Collective bargaining agreements * 103-2: The management approach and its components development, approval, and updating of the organization’s * 102-13: Membership of associations The reporting organization shall report the percentage of purpose, value or mission statements, strategies, policies, For each material topic, the reporting organization shall total employees covered by collective bargaining The reporting organization shall report a list of the main and goals related to economic, environmental, and social report the following information: agreements. memberships of industry or other associations, and national topics. a. An explanation of how the organization manages the or international advocacy organizations. * 102-42: Identifying and selecting stakeholders 102-27: Collective knowledge of highest governance topic. body The reporting organization shall report the basis for b. A statement of the purpose of the management STRATEGY identifying and selecting stakeholders with whom to engage. approach. The reporting organization shall report the measures taken c. A description of the following, if the management to develop and enhance the highest governance body’s * 102-43: Approach to stakeholder engagement * 102-14: Statement from senior decision-maker approach includes that component: collective knowledge of economic, environmental, and social The reporting organization shall report the organization’s The reporting organization shall report a statement from the topics. i. Policies approach to stakeholder engagement, including frequency of ii. Commitments most senior decision-maker of the organization (such as 102-28: Evaluating the highest governance body’s engagement by type and by stakeholder group, and an CEO, chair, or equivalent senior position) about the iii. Goals and targets performance indication of whether any of the engagement was relevance of sustainability to the organization and its iv. Responsibilities undertaken specifically as part of the report preparation strategy for addressing sustainability. The reporting organization shall report the following v. Resources process. information: vi. Grievance mechanisms 102-15: Key impacts, risks, and opportunities vii. Specific actions, such as processes, projects, programs * 102-44: Key topics and concerns raised a. Processes for evaluating the highest governance body’s The reporting organization shall report a description of key and initiatives performance with respect to governance of economic, The reporting organization shall report the following impacts, risks, and opportunities. environmental, and social topics. * 103-3: Evaluation of the management approach information: b. Whether such evaluation is independent or not, and its ETHICS AND INTEGRITY a. Key topics and concerns that have been raised through For each material topic, the reporting organization shall frequency. report the following information: stakeholder engagement, including: c. Whether such evaluation is a self-assessment. * 102-16: Values, principles, standards, and norms of i. how the organization has responded to those key topics a. An explanation of how the organization evaluates the d. Actions taken in response to evaluation of the highest behavior and concerns, including through its reporting; management approach, including: governance body’s performance with respect to ii. the stakeholder groups that raised each of the key The reporting organization shall report a description of the i. the mechanisms for evaluating the effectiveness of the governance of economic, environmental, and social topics and concerns. organization’s values, principles, standards, and norms of management approach; topics, including, as a minimum, changes in behavior. ii. the results of the evaluation of the management membership and organizational practice. REPORTING PRACTICE approach; iii. any related adjustments to the management approach * 102-45: Entities included in the consolidated financial statements 1. Reporting Principles 2. * Using the GRI Standards for Sustainability Reporting 3. * Making claims related to the use of the GRI Standards
The reporting organization shall report the following information:
The reporting organization shall report the following information:
Items marked with (*) are required for CORE option. For COMPREHENSIVE option all Universal disclosures are required.
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TOPIC SPECIFIC STANDARDS GRI 200: ECONOMIC
303-2
GRI 201 ECONOMIC PERFORMANCE 2016 Direct economic value generated and 201-1 distributed 201-2 201-3
Financial implications and other risks and opportunities due to climate change Defined benefit plan obligations and other retirement plans
Financial assistance received from 201-4 government GRI 202 MARKET PRESENCE 2016 Ratios of standard entry level wage by 202-1 gender compared to local minimum wage 202-2
Proportion of senior management hired from the local community
GRI 203 INDIRECT ECONOMIC IMPACTS 2016 203-1
Infrastructure investments and services supported
Management of water discharge-related impacts
303-3 Water withdrawal
GRI 402 LABOR/MANAGEMENT RELATIONS 2016 402-1
303-4 Water discharge 303-5 Water consumption GRI 304 BIODIVERSITY 2016 Operational sites owned, leased, managed in, or adjacent to, protected 304-1 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 IUCN Red List species and national 304-4 conservation list species with habitats in areas affected by operations
Minimum notice periods regarding operational changes
GRI 403 OCCUPATIONAL HEALTH AND SAFETY 2018 Occupational health and safety 403-1 management system 403-2
Hazard identification, risk assessment, and incident investigation
403-3 Occupational health services Worker participation, consultation, and 403-4 communication on Occupational health and safety Worker training on occupational health 403-5 and safety
GRI 305 EMISSIONS 2016
403-6 Promotion of worker health
305-1 Direct (Scope 1) GHG emissions
Prevention and mitigation of 403-7 occupational health and safety impacts directly linked by business relationships
305-2
Energy indirect (Scope 2) GHG emissions
Workers covered by an occupational health and safety management system
GRI 410 SECURITY PRACTICES 2016 410-1
Security personnel trained in human rights policies or procedures
GRI 411 RIGHTS OF INDIGENOUS PEOPLES 2016 411-1
Incidents of violations involving rights of indigenous peoples
GRI 412 HUMAN RIGHTS ASSESSMENT 2016 Operations that have been subject to 412-1 human rights reviews or impact assessments 412-2
Employee training on human rights policies or procedures
Significant investment agreements and contracts that include human rights 412-3 clauses or that underwent human rights screening GRI 413 LOCAL COMMUNITIES 2016 Operations with local community 413-1 engagement, impact assessments, and development programs
305-3 Other indirect (Scope 3) GHG emissions
403-8
305-4 GHG emissions intensity
403-9 Work-related injuries
305-5 Reduction of GHG emissions
403-10 Work-related ill health
Emissions of ozone-depleting 305-6 substances (ODS)
GRI 404 TRAINING AND EDUCATION 2016
Operations assessed for risks related to 205-1 corruption
Nitrogen oxides (NOX), sulfur oxides 305-7 (SOX), and other significant air emissions
404-1
Average hours of training per year per employee
414-1
New suppliers that were screened using social criteria
Communication and training about anti205-2 corruption policies and procedures
404-2
Programs for upgrading employee skills and transition assistance programs
414-2
GRI 306 EFFLUENTS AND WASTE 2016
Negative social impacts in the supply chain and actions taken
Confirmed incidents of corruption and 205-3 actions taken
306-1
203-2 Significant indirect economic impacts GRI 204 PROCUREMENT PRACTICES 2016 204-1
Proportion of spending on local suppliers
GRI 205 ANTI-CORRUPTION 2016
GRI 206 ANTI-COMPETITIVE BEHAVIOR 2016 Legal actions for anti-competitive 206-1 behavior, anti-trust, and monopoly practices
306-2 Waste by type and disposal method 306-3 Significant spills
301-1 Materials used by weight or volume 301-2 Recycled input materials used 301-3
Reclaimed products and their packaging materials
GRI 302 ENERGY 2016 302-1
Energy consumption within the organization
Energy consumption outside of the 302-2 organization
Percentage of employees receiving 404-3 regular performance and career development reviews GRI 405 DIVERSITY AND EQUAL OPPORTUNITY 2016
306-4 Transport of hazardous waste 306-5
GRI 300: ENVIRONMENTAL GRI 301 MATERIALS 2016
Water discharge by quality and destination
Water bodies affected by water discharges and/or runoff
GRI 307 ENVIRONMENTAL COMPLIANCE 2016 307-1
Non-compliance with environmental laws and regulations
GRI 308 SUPPLIER ENVIRONMENTAL ASSESSMENT 2016 New suppliers that were screened using 308-1 environmental criteria 308-2
Negative environmental impacts in the supply chain and actions taken GRI 400: SOCIAL
405-1
Diversity of governance bodies and employees
405-2
Ratio of basic salary and remuneration of women to men
GRI 406 NON-DISCRIMINATION 2016 406-1
Incidents of discrimination and corrective actions taken
GRI 407 FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING 2016 Operations and suppliers in which the 407-1 right to freedom of association and collective bargaining may be at risk GRI 408 CHILD LABOR 2016 Operations and suppliers at significant risk for incidents of child labor
302-3 Energy intensity
GRI 401 EMPLOYMENT 2016
408-1
302-4 Reduction of energy consumption
New employee hires and employee 401-1 turnover
GRI 409 FORCED OR COMPULSORY LABOR 2016
Benefits provided to full-time employees 401-2 that are not provided to temporary or part-time employees
Operations and suppliers at significant 409-1 risk for incidents of forced or compulsory labor
302-5
Reductions in energy requirements of products and services
GRI 303 WATER AND EFFLUENTS 2018 303-1
Interactions with water as a shared resource
401-3 Parental leave
For CORE option: At least one material topic-specific disclosure
Operations with significant actual and 413-2 potential negative impacts on local communities GRI 414 SUPPLIER SOCIAL ASSESSMENT 2016
GRI 415 PUBLIC POLICY 2016 415-1 Political contributions GRI 416 CUSTOMER HEALTH AND SAFETY 2016 Assessment of the health and safety 416-1 impacts of product and service categories Incidents of non-compliance concerning 416-2 the health and safety impacts of products and services GRI 417 MARKETING AND LABELING 2016 417-1
Requirements for product and service information and labeling
Incidents of non-compliance concerning 417-2 product and service information and labeling 417-3
Incidents of non-compliance concerning marketing communications
GRI 418 CUSTOMER PRIVACY 2016 Substantiated complaints concerning 418-1 breaches of customer privacy and losses of customer data GRI 419 SOCIOECONOMIC COMPLIANCE 2016 Non-compliance with laws and 419-1 regulations in the social and economic area
For COMPREHENSIVE option: All material topic-specific disclosures
Reason for omission If, in exceptional cases, an organization preparing a sustainability report in accordance with the GRI Standards cannot report a required disclosure, the organization shall provide in the report a reason for omission that: • •
describes the specific information that has been omitted; and specifies one of the following reasons for omission from table underneath, including the required explanation for that reason.
Reporting Principles The Reporting Principles are fundamental to achieving high quality sustainability reporting. An organization is required to apply the Reporting Principles if it wants to claim that its sustainability report has been prepared in accordance with the GRI Standards.
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