GRI Standards content index

Description Core Questions Standards GRI Standards Questions Page
General Disclosures
102: General Disclosures
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
102-9 Supply chain
102-10 Significant changes to the organization and its supply chain  
102-11 Precautionary Principle or approach
102-12 External initiatives
102-13 Membership of associations  
2.
Strategy
102-14 Statement from senior decision-maker
  102-15 Key impacts, risks, and opportunities
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
  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  
  102-22 Composition of the highest governance body and its committees
  102-23 Chair of the highest governance body
  102-24 Nominating and selecting the highest governance body  
  102-25 Conflicts of interest  
  102-26 Role of highest governance body in setting purpose, values, and strategy  
  102-27 Collective knowledge of highest governance body  
  102-28 Evaluating the highest governance body's performance  
  102-29 Identifying and managing economic, environmental, and social impacts
  102-30 Effectiveness of risk management processes  
  102-31 Review of economic, environmental, and social topics  
  102-32 Highest governance body's role in sustainability reporting  
  102-33 Communicating critical concerns  
  102-34 Nature and total number of critical concerns  
  102-35 Remuneration policies
  102-36 Process for determining remuneration
  102-37 Stakeholders' involvement in remuneration
  102-38 Annual total compensation ratio  
  102-39 Percentage increase in annual total compensation ratio  
5.
Stakeholder engagement
102-40 List of stakeholder groups
102-41 Collective bargaining agreements
102-42 Identifying and selecting stakeholders
102-43 Approach to stakeholder engagement
102-44 Key topics and concerns raised
6.
Report
102-45 Entities included in the consolidated financial statements
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
103: Management Approach
    103-1 Explanation of the material topic and its Boundary  
  103-2 The management approach and its components  
  103-3 Evaluation of the management approach  
Material topics
200: Economic
201:
Economic Performance
  201-1 Direct economic value generated and distributed
  201-2 Financial implications and other risks and opportunities due to climate change  
  201-3 Defined benefit plan obligations and other retirement plans
  201-4 Financial assistance received from government  
202:
Market Presence
  202-1 Ratios of standard entry level wage by gender compared to local minimum wage  
  202-2 Proportion of senior management hired from the local community  
203:
Indirect Economic Impacts
  203-1 Infrastructure investments and services supported  
  203-2 Significant indirect economic impacts  
204:
Procurement Practices
  204-1 Proportion of spending on local suppliers  
205:
Anti-corruption
  205-1 Operations assessed for risks related to corruption  
  205-2 Communication and training about anti-corruption policies and process  
  205-3 Confirmed incidents of corruption and actions taken  
206:
Anti-competitive Behavior
  206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices  
300: Environment
301:
Materials
  301-1 Materials used by weight or volume
  301-2 Recycled input materials used
  301-3 Reclaimed products and their packaging materials  
302:
Energy
  302-1 Energy consumption within the organization
  302-2 Energy consumption outside of the organization
  302-3 Energy intensity
  302-4 Reduction of energy consumption
  302-5 Reductions in energy requirements of products and services  
303:
Water
  303-1 Interactions with water as a shared resource  
  303-2 Management of water discharge-related impacts  
  303-3 Water withdrawal
  303-4 Water discharge
  303-5 Water consumption
304:
Biodiversity
  304-1 Operational sites owned, leased, managed in, or adjacent to, protected 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
  304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations  
305:
Emissions
  305-1 Direct (Scope 1) GHG emissions
  305-2 Energy indirect (Scope 2) GHG emissions
  305-3 Other indirect (Scope 3) GHG emissions
  305-4 GHG emissions intensity
  305-5 Reduction of GHG emissions
  305-6 Emissions of ozone-depleting substances (ODS)  
  305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
306:
Effluents and Waste
  306-1 Water discharge by quality and destination
  306-2 Waste by type and disposal method
  306-3 Significant spills  
  306-4 Transport of hazardous waste  
  306-5 Water bodies affected by water discharges and/or runoff  
307:
Environmental Compliance
  307-1 Non-compliance with environmental laws and regulations
308:
Supplier Environmental Assessment
  308-1 New suppliers that were screened using environmental criteria  
  308-2 Negative environmental impacts in the supply chain and actions taken  
400: Social
401:
Employment
  401-1 New employee hires and employee turnover
  401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees  
  401-3 Parental leave
402:
Labor/Management Relations
  402-1 Minimum notice periods regarding operational changes  
403:
Occupational Health and Safety
  403-1 Occupational health and safety management system
  403-2 Hazard identification, risk assessment, and incident investigation
  403-3 Occupational health services  
  403-4 Worker participation, consultation, and communication on occupational health and safety
  403-5 Worker training on occupational health and safety
  403-6 Promotion of worker health
  403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
  403-8 Workers covered by an occupational health and safety management system
  403-9 Work-related injuries
  403-10 Work-related ill health  
404:
Training and Education
  404-1 Average hours of training per year per employee  
  404-2 Programs for upgrading employee skills and transition assistance programs
  404-3 Percentage of employees receiving regular performance and career development reviews  
405:
Diversity and Equal Opportunity
  405-1 Diversity of governance bodies and employees
  405-2 Ratio of basic salary and remuneration of women to men  
406:
Non-discrimination
  406-1 Incidents of discrimination and corrective actions taken  
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  
408:
Child Labor
  408-1 Operations and suppliers at significant risk for incidents of child labor
409:
Forced or Compulsory Labor
  409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
410:
Security Practices
  410-1 Security personnel trained in human rights policies or procedures  
411:
Rights of Indigenous Peoples
  411-1 Incidents of violations involving rights of indigenous peoples  
412:
Human Rights Assessment
  412-1 Operations that have been subject to human rights reviews or impact assessments  
  412-2 Employee training on human rights policies or procedures  
  412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening  
413:
Local Communities
  413-1 Operations with local community engagement, impact assessments, and development programs
  413-2 Operations with significant actual and potential negative impacts on local communities  
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
  416-2 Incidents of non-compliance concerning the health and safety impacts of products and services  
417:
Marketing and Labeling
  417-1 Requirements for product and service information and labeling  
  417-2 Incidents of non-compliance concerning product and service information and labeling  
  417-3 Incidents of non-compliance concerning marketing communications  
418:
Customer Privacy
  418-1 Substantiated complaints regarding concerning breaches of customer privacy and losses of customer data  
419:
Socioeconomic Compliance
  419-1 Non-compliance with laws and regulations in the social and economic area  

ISO26000

Information about issues concerning the following core subjects of ISO26000 can be viewed in the following sections of this CSR report.

ISO26000 Core Subjects Issues Page
Organizational governance Issue 1: Organizational governance
Human rights
  • Issue 1: Due diligence
  • Issue 2: Human rights risk situations
  • Issue 3: Avoidance of complicity
  • Issue 4: Resolving grievances
  • Issue 5: Discrimination and vulnerable groups
  • Issue 6: Civil and political rights
  • Issue 7: Economic, social and cultural rights
  • Issue 8: Fundamental principles and rights at work
Labor practices
  • Issue 1: Employment and employment relationships
  • Issue 2: Conditions of work and social protection
  • Issue 3: Social dialogue
  • Issue 4: Health and safety at work
  • Issue 5: Human development and training in the workplace
Environment
  • Issue 1: Prevention of pollution
  • Issue 2: Sustainable resource use
  • Issue 3: Climate change mitigation and adaptation
  • Issue 4: Protection of the environment, biodiversity and restoration of natural habitats
Fair operating practices
  • Issue 1: Anti-corruption
  • Issue 2: Responsible political involvement
  • Issue 3: Fair competition
  • Issue 4: Promoting social responsibility in the value chain
  • Issue 5: Respect for property rights
Consumer issues
  • Issue 1: Fair marketing, factual and unbiased information and fair contractual practices
  • Issue 2: Protecting consumers' health and safety
  • Issue 3: Sustainable consumption
  • Issue 4: Consumer service, support, and complaint and dispute resolution
  • Issue 5: Consumer data protection and privacy
  • Issue 6: Access to essential services
  • Issue 7: Education and awareness
Community involvement and development
  • Issue 1: Community involvement
  • Issue 2: Education and culture
  • Issue 3: Employment creation and skills development
  • Issue 4: Technology development and access
  • Issue 5: Wealth and income creation
  • Issue 6: Health
  • Issue 7: Social investment