GRI standards table
| Standard category | Standard | Description | Page |
|---|---|---|---|
| GRI 2: General disclosures | |||
| 1. The organisation and its reporting practices |
2-1 | Organisational details | |
| 2-2 | Entities included in the organisation’s sustainability reporting |
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| 2-3 | Reporting period, frequency and contact point |
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| 2-4 | Restatement of information | ||
| 2-5 | External assurance | ||
| 2. Activities and workers | 2-6 | Activities, value chain and other business relationships |
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| 2-7 | Employees | ||
| 2-8 | Workers who are not employees | ||
| 3. Governance | 2-9 | Governance structure and composition | |
| 2-10 | Nomination and selection of the highest governance body |
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| 2-11 | Chair of the highest governance body | ||
| 2-12 | Role of the highest governance body in overseeing the management of impacts |
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| 2-13 | Delegation of responsibility for managing impacts |
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| 2-14 | Role of the highest governance body in sustainability reporting |
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| 2-15 | Conflicts of interest | ||
| 2-16 | Communication of critical concerns | ||
| 2-17 | Collective knowledge of the highest governance body |
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| 2-18 | Evaluation of the performance of the highest governance body |
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| 2-19 | Remuneration policies | ||
| 2-20 | Process to determine remuneration | ||
| 2-21 | Annual total compensation ratio | ||
| 4. Strategy, policies and practices | 2-22 | Statement on sustainable development strategy |
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| 2-23 | Policy commitments | ||
| 2-24 | Embedding policy commitments | ||
| 2-25 | Process to remediate negative impacts | ||
| 2-26 | Mechanisms for seeking advice and raising concerns |
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| 2-27 | Compliance with laws and regulations | ||
| 2-28 | Membership associations | ||
| 5. Stakeholder engagement | 2-29 | Approach to stakeholder engagement | |
| 2-30 | Collective bargaining agreements | ||
| GRI 3: Material topics | |||
| 3-1 | Process to determine material topics | ||
| 3-2 | List of material topics | ||
| 3-3 | Management of material topics |
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| (E) Environment: ENVIRONMENTAL AREA | |||
| GRI 305: Emissions to air | |||
| 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 | ||
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | ||
| GRI 306: Waste | |||
| 306-1 | Waste generation and significant wasterelated impacts | ||
| 306-2 | Management of significant waste-related impacts |
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| GRI 301: Materials | |||
| 301-1 | Materials used by weight or volume | ||
| 301-2 | Recycled input materials used | ||
| GRI 302: Energy | |||
| 302-1 | Energy consumption within the organization | ||
| GRI 303: Water | |||
| 303-1 | Interactions with water as a shared resource | ||
| 303-3 | Water withdrawal | ||
| 303-4 | Management of water-discharge-related impacts |
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| Other | |||
| 307-1 | Value of material fines and the total number of non-monetary sanctions for non-compliance with the environmental laws and regulations |
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| 308-1 | Proportion of new suppliers that were screened using environmental criteria | ||
| S (Social) – SOCIAL AREA | |||
| GRI 403: Occupational health and safety | |||
| 403-5 | Worker training on occupational health and safety |
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| 403-9 | Work-related injuries | ||
| GRI 401: Employment | |||
| 401-1 | Total number and rates of new employee hires and employee turnover by age group, gender, and region |
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| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employee |
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| GRI 405: Diversity and equal opportunity | |||
| 405-1 | Composition of governance bodies and staff categories, by gender, age, minority group, and other indicators of diversity |
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| 405-2 | Ratio of basic salary and remuneration of women to men, by staff category |
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| GRI 404: Training and education | |||
| 404-1 | Average hours of training per year per employee, by gender and staff category |
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| Other | |||
| 402-1 | Minimum notice periods regarding operational changes, and identification whether the periods are specified in collective bargaining agreements |
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| 406-1 | Total number of incidents of discrimination | ||
| 413-1 | Operations with local community engagement, impact assessments, and development programs |
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| 414-1 | Proportion of new suppliers that were screened using social criteria |
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| (G) Governance: MANAGEMENT AREA | |||
| 204-1 | Proportion of spending on local suppliers in main operating locations |
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| 205-2 | Percentage of employees trained in anti-corruption policies and procedures | ||
| 415-1 | Total financial and in-kind value of political contributions |
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