GRI Standards table
Common standards
| Items | Disclosures | Disclosure location |
|---|---|---|
| GRI 2: General Disclosure Matters (2021) | ||
| 1.Organization and reporting practice | ||
| 2-1 | Details of the organization |
|
| 2-2 | Entities covered by the organization’s sustainability report |
|
| 2-3 | Reporting duration, reporting frequency, contact |
|
| 2-4 | Revisions and corrections of information |
|
| 2-5 | External assurance |
|
| 2. Business activities and labor | ||
| 2-6 | Activities, value chain, other trading relationships |
|
| 2-7 | Employees |
|
| 2-8 | Labor other than employees |
|
| 3. Governance | ||
| 2-9 | Governance structure and composition |
|
| 2-10 | Nominating and selecting the highest governance body |
|
| 2-11 | Chair of the highest governance body |
|
| 2-12 | Role of highest governance body in supervision of impact management |
|
| 2-13 | Delegating responsibility of impact management | |
| 2-14 | Highest governance body’s role in sustainability reporting | |
| 2-15 | Conflicts of interest |
|
| 2-16 | Communicating critical concerns |
|
| 2-17 | Collective knowledge of highest governance body |
|
| 2-18 | Evaluating the highest governance body’s performance |
|
| 2-19 | Remuneration policies |
|
| 2-20 | Process for determining remuneration |
|
| 2-21 | Annual total remuneration ratio |
|
| 4. Strategies, policies, practices | ||
| 2-22 | Announcement on strategies for sustainable development |
|
| 2-23 | Policy announcement |
|
| 2-24 | Practices of policy announcement |
|
| 2-25 | Corrective process of negative impacts |
|
| 2-26 | Mechanisms for seeking advice and raising concerns |
|
| 2-27 | Compliance with laws and regulations |
|
| 2-28 | Associations with memberships |
|
| 5. Stakeholder engagement | ||
| 2-29 | Approach to stakeholder engagement |
|
| 2-30 | Labor agreement |
|
| GRI 3: Material Topics (2021) | ||
| 3-1 | Process for determining material topics |
|
| 3-2 | List of material topics |
|
| 3-3 | Management of material topics |
|
Sector standards
Standards for each item
| Items | Disclosures | Disclosure location |
|---|---|---|
| Economic | ||
| Economic Performance(2016) | ||
| 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 public government |
|
| Market Presence (2016) | ||
| 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 |
|
| Indirect Economic Impacts (2016) | ||
| 203-1 | Infrastructure investments and services supported |
|
| 203-2 | Significant indirect economic impacts |
|
| Procurement Practices (2016) | ||
| 204-1 | Proportion of spending on local suppliers |
|
| Anti-corruption (2016) | ||
| 205-1 | Operations assessed for risks related to corruption |
|
| 205-2 | Communication and training about anti-corruption policies and procedures |
|
| 205-3 | Confirmed incidents of corruption and actions taken |
|
| Anti-competitive Behavior (2016) | ||
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
|
| Taxes (2019) | ||
| 207-1 | Approach to tax |
|
| 207-2 | Tax governance, control, and risk management |
|
| 207-3 | Stakeholder engagement and management of concerns related to tax |
|
| 207-4 | Country-by-country reporting |
|
| Environmental | ||
| Raw Materials (2016) | ||
| 301-1 | Materials used by weight or volume |
|
| 301-2 | Recycled input materials used |
|
| 301-3 | Reclaimed products and their packaging materials |
|
| Energy (2016) | ||
| 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 |
|
| Water (2018) | ||
| 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 |
|
| Biodiversity (2016) | ||
| 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 |
|
| Emissions (2016) | ||
| 305-1 | Direct (Scope 1) GHG emissions |
|
| 305-2 | 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 | |
| Waste (2020) | ||
| 306-1 | Waste generation and significant waste-related impacts |
|
| 306-2 | Management of significant waste-related impacts |
|
| 306-3 | Waste generated |
|
| 306-4 | Waste diverted from disposal |
|
| 306-5 | Waste directed to disposal |
|
| Supplier Environmental Assessment (2016) | ||
| 308-1 | New suppliers that were screened using environmental criteria |
|
| 308-2 | Negative environmental impacts in the supply chain and actions taken |
|
| Social | ||
| Employment (2016) | ||
| 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 |
|
| Labor Relations (2016) | ||
| 402-1 | Minimum notice periods regarding operational changes |
|
| Occupational Health and Safety (2018) | ||
| 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 |
|
| Education and Training (2016) | ||
| 404-1 | Average hours of training per year per employee |
|
| 404-2 | Programs for upgrading employee skills and transition assistance programs |
|
| 404-3 | Proportion of employees receiving regular performance and career development reviews |
|
| Diversity and Equal Opportunity (2016) | ||
| 405-1 | Diversity of governance bodies and employees |
|
| 405-2 | Ratio of basic salary and remuneration of women to men |
|
| No Discrimination (2016) | ||
| 406-1 | Incidents of discrimination and corrective actions taken |
|
| Freedom of Association and Collective Bargaining (2016) | ||
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
|
| Child Labor (2016) | ||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor |
|
| Forced or Compulsory Labor (2016) | ||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor |
|
| Security Practices (2016) | ||
| 410-1 | Security personnel trained in human rights policies or procedures |
|
| Rights of Indigenous Peoples (2016) | ||
| 411-1 | Incidents of violations involving rights of indigenous peoples |
|
| Human Rights Assessment (2016) | ||
| 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 |
|
| Local Communities (2016) | ||
| 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 |
|
| Supplier Social Assessment (2016) | ||
| 414-1 | New suppliers that were screened using social criteria |
|
| 414-2 | Negative social impacts in the supply chain and actions taken |
|
| Public Policy (2016) | ||
| 415-1 | Political contributions |
|
| Customer Health and Safety (2016) | ||
| 416-1 | Assessments 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 |
|
| Marketing and Labeling (2016) | ||
| 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 |
|
| Customer Privacy (2016) | ||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data |
|
| Socioeconomic Compliance (2016) | ||
| 419-1 | Non-compliance with laws and regulations in the social and economic area |
|
- TOP
- SUSTAINABILITY
- GRI Standards table
