Sustainability

GRI Guidelines Comparison Table

GRI Guidelines Table

102:General Disclosures

Publication Location
GRI 102:General Disclosures 2016
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 NA
102-11 Precautionary principle or approach
102-12 External initiatives
102-13Memberships 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 Reporting Practice
102-45Entities 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 NA
102-49 Changes in reporting NA
102-50 Reporting periods
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

Publication Location
GRI 103:Management Approach 2016
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

200:Economic Performance

Publication Location
GRI 201: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 government
GRI 202: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
GRI 203:Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts
GRI 204:Procurement Practices 2016
204-1 Proportion of spending on local suppliers
GRI 205: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 NA
GRI 206:Anti-Competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

300:Environmental Standards

Publication Location
GRI 301:Materials 2016
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
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
GRI 303:Water and Effluents 2016
303-1 Water withdrawal by source
303-2 Water sources significantly affected by withdrawal of water
303-3 Water recycled and reused
GRI 304: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
GRI 305:Emissions 2016
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
GRI 306:Effluents and Waste 2016
306-1 Water discharge by quality and destination
306-2 Waste by type and disposal method
306-3 Significant spills NA
306-4 Transport of hazardous waste
306-5 Water bodies affected by water discharges and/or runoff
GRI 307:Environmental Compliance 2016
307-1 Non-compliance with environmental laws and regulations NA
GRI 308: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

400:Social Standards

Publication Location
GRI 401: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
GRI 402:Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes
GRI 403:Occupational Health and Safety 2016 2016
403-1 Workers representation in formal joint management-worker health and safety committees
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities
403-3 Workers with high incidence or high risk of diseases related to their occupation
403-4 Health and safety topics covered in formal agreements with trade unions
GRI 404:Training and Education 2016
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
GRI 405: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
GRI 406:Non-Discrimination 2016
406-1 Incidents of discrimination and corrective actions taken
GRI 407: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
GRI 408:Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor
GRI 409:Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
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 NA
GRI 412: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
GRI 413: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
GRI 414: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
GRI 415:Public Policy 2016
415-1 Political contributions
GRI 416:Customer Health and Safety 2016
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 NA
GRI 417: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 NA
417-3 Incidents of non-compliance concerning marketing communications NA
GRI 418:Customer Privacy 2016
418-1 Substantiated complaints regarding concerning breaches of customer privacy and losses of customer data
GRI 419:Socioeconomic Compliance 2016
419-1 Non-compliance with laws and regulations in the social and economic area NA