GRI Guidelines Table / Boundary 2024
GRI Guidelines Table
GRI2: General Disclosures 2021
1. The organization and its reporting practices
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
2-1 | Organizational details |
|
7-8 | |
2-2 | Entities included in the organization’s sustainability reporting |
|
1 | |
2-3 | Reporting period, frequency and contact point |
|
1 | ー |
2-4 | Restatements of information | Not Applicable | ー | ー |
2-5 | External assurance |
ー
|
ー |
2.Activities and workers
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
2-6 | Activities, value chain and other business relationships |
|
7-8 27-28 |
|
2-7 | Employees |
|
90-91 | |
2-8 | Workers who are not employees |
ー
|
ー |
ー
|
3.Governance
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
2-9 | Governance structure and composition |
|
63 |
ー
|
2-10 | Nomination and selection of the highest governance body |
|
63 | |
2-11 | Chair of the highest governance body |
|
63 | |
2-12 | Role of the highest governance body in overseeing the management of impacts |
|
45 67 13 |
|
2-13 | Delegation of responsibility for managing impacts |
|
45 | |
2-14 | Role of the highest governance body in sustainability reporting |
|
45 | |
2-15 | Conflicts of interest |
|
74 | |
2-16 | Communication of critical concerns |
|
75-76 74 |
ー
|
2-17 | Collective knowledge of the highest governance body | ー | ー | |
2-18 | Evaluation of the performance of the highest governance body |
|
67 | |
2-19 | Remuneration policies |
|
66 | ー |
2-20 | Process to determine remuneration |
|
66 | |
2-21 | Annual total compensation ratio | ー | ー | ー |
4. Strategy, policies and practices
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
2-22 | Statement on sustainable development strategy |
|
3-4 |
ー
|
2-23 | Policy commitments |
ー
|
ー | |
2-24 | Embedding policy commitments |
|
3-4 50-51 73-74 60 |
|
2-25 | Processes to remediate negative impacts |
|
50-51 73-74 |
|
2-26 | Mechanisms for seeking advice and raising concerns |
|
50-51 73-74 |
|
2-27 | Compliance with laws and regulations |
|
73-74 52-53 |
ー
|
2-28 | Membership associations |
|
78 |
5.Stakeholder engagement
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
2-29 | Approach to stakeholder engagement |
|
23-26 | ー |
2-30 | Collective bargaining agreements | ー | ー |
GRI3: Material Topics 2021
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
3-1 | Process to determine material topics |
|
13-14 | |
3-2 | List of material topics |
|
13-14 | |
3-3 | Management of material topics |
|
45 |
Economic
GRI201: Economic Performance 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
201-1 | Direct economic value generated and distributed | ー | ー | |
201-2 | Financial implications and other risks and opportunities due to climate change |
|
52-57 | |
201-3 | Defined benefit plan obligations and other retirement plans | ー | ー | |
201-4 | Financial assistance received from government | Not Applicable | ー |
GRI202: Market Presence 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | ー | ー | ー |
202-2 | Proportion of senior management hired from the local community | ー | ー |
GRI203: Indirect Economic Impacts 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
203-1 | Infrastructure investments and services supported |
|
23-24 87-89 |
|
203-2 | Significant indirect economic impacts |
|
23-24 |
GRI204: Procurement Practices 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
204-1 | Proportion of spending on local suppliers |
ー
|
ー | ー |
GRI205: Anti-corruption 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
205-1 | Operations assessed for risks related to corruption | ー | ー | ー |
205-2 | Communication and training about anti-corruption policies and procedures |
|
73-74 93 |
|
205-3 | Confirmed incidents of corruption and actions taken |
|
93 | ー |
GRI206: Anti-competitive Behavior 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
|
93 | ー |
GRI207: Tax 2019
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
207-1 | Approach to tax | ー | ー | |
207-2 | Tax governance, control, and risk management | ー | ー | |
207-3 | Stakeholder engagement and management of concerns related to tax | ー | ー | |
207-4 | Country-by-country reporting | ー | ー | ー |
Environmental
GRI301: Materials 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
301-1 | Materials used by weight or volume | ー | ー | ー |
301-2 | Recycled input materials used |
|
87-89 23-24 |
|
301-3 | Reclaimed products and their packaging materials | ー | ー |
GRI302: Energy 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
302-1 | Energy consumption within the organization |
|
87-89 | |
302-2 | Energy consumption outside of the organization |
ー
|
ー | ー |
302-3 | Energy intensity |
|
87-89 | |
302-4 | Reduction of energy consumption |
|
17-18 87-89 |
|
302-5 | Reductions in energy requirements of products and services |
ー
|
ー | ー |
GRI303: Water and Effluents 2018
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
303-1 | Interactions with water as a shared resource |
ー
|
ー | |
303-2 | Management of water discharge-related impacts |
ー
|
ー | |
303-3 | Water withdrawal |
|
87-89 | |
303-4 | Water discharge |
|
87-89 | |
303-5 | Water consumption |
|
88 |
GRI304: Biodiversity 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | ー | ー | |
304-2 | Significant impacts of activities, products, and services on biodiversity | ー | ー | |
304-3 | Habitats protected or restored |
|
57 | |
304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | ー | ー |
GRI305: Emissions 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
305-1 | Direct (Scope 1) GHG emissions |
|
52-57 87-89 |
|
305-2 | Energy indirect (Scope 2) GHG emissions |
|
52-57 87-89 |
|
305-3 | Other indirect (Scope 3) GHG emissions |
|
52-57 87-89 |
|
305-4 | GHG emissions intensity |
ー
|
ー | |
305-5 | Reduction of GHG emissions |
|
52-57 | |
305-6 | Emissions of ozone-depleting substances (ODS) |
ー
|
ー | ー |
305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions |
|
87-89 |
GRI306: Waste 2020
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
306-1 | Waste generation and significant waste-related impacts |
|
57 | |
306-2 | Management of significant waste-related impacts |
|
57 | |
306-3 | Waste generated |
|
87-89 | |
306-4 | Waste diverted from disposal |
|
87-89 | |
306-5 | Waste directed to disposal |
|
87-89 |
GRI308: Supplier Environmental Assessment 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
308-1 | New suppliers that were screened using environmental criteria |
|
60 | |
308-2 | Negative environmental impacts in the supply chain and actions taken |
|
60 |
Social
GRI401: Employment 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
401-1 | New employee hires and employee turnover |
|
91-92 | |
401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | ー | ー | ー |
401-3 | Parental leave |
|
92 |
GRI402: Labor/Management Relations 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
402-1 | Minimum notice periods regarding operational changes | ー | ー | ー |
GRI403: Occupational Health and Safety 2018
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
403-1 | Occupational health and safety management system | ー | ー | |
403-2 | Hazard identification, risk assessment, and incident investigation |
|
57-58 | |
403-3 | Occupational health services |
|
49,57-58 | |
403-4 | Occupational health services |
|
49,57-58 | |
403-5 | Occupational health services |
|
49,57-58 | |
403-6 | Promotion of worker health | ー | ー | |
403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
|
57-58 | |
403-8 | Workers covered by an occupational health and safety management system | ー | ー | |
403-9 | Work-related injuries |
|
93 | |
403-10 | Work-related ill health |
|
93 |
GRI404: Training and Education 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
404-1 | Average hours of training per year per employee | ー | ー | |
404-2 | Programs for upgrading employee skills and transition assistance programs |
|
46-49 | |
404-3 | Percentage of employees receiving regular performance and career development reviews |
|
91 |
GRI405: Diversity and Equal Opportunity 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
405-1 | Diversity of governance bodies and employees |
|
91-92 69 |
|
405-2 | Ratio of basic salary and remuneration of women to men | ー | ー |
GRI406: Non-discrimination 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
406-1 | Incidents of discrimination and corrective actions taken |
|
73-74 |
GRI407: Freedom of Association and Collective Bargaining 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
|
60 50-51 |
GRI408: Child Labor 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
408-1 | Operations and suppliers at significant risk for incidents of child labor |
|
60 50-51 |
GRI409: Forced or Compulsory Labor 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor |
|
60 50-51 |
GRI410: Security Practices 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
410-1 | Security personnel trained in human rights policies or procedures | ー | ー |
ー
|
GRI411: Rights of Indigenous Peoples 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
411-1 | Incidents of violations involving rights of indigenous peoples | Not Applicable | ー |
ー
|
GRI413: Local Communities 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
413-1 | Operations with local community engagement, impact assessments, and development programs |
|
25-26 | |
413-2 | Operations with significant actual and potential negative impacts on local communities | ー | ー | ー |
GRI414: Supplier Social Assessment 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
414-1 | New suppliers that were screened using social criteria |
|
93 | |
414-2 | Negative social impacts in the supply chain and actions taken |
|
50-51 |
GRI415: Public Policy 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
415-1 | Political contributions |
|
93 |
GRI416: Customer Health and Safety 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
416-1 | Assessment of the health and safety impacts of product and service categories |
|
57-58 59 |
|
416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services |
|
92 | ー |
GRI417: Marketing and Labeling 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
417-1 | Requirements for product and service information and labeling | ー | ー | |
417-2 | Incidents of non-compliance concerning product and service information and labeling | Not Applicable | ー | ー |
417-3 | Incidents of non-compliance concerning marketing communications | Not Applicable | ー | ー |
GRI418: Customer Privacy 2016
Disclosure Number | Disclosure | Relevant Sections in Integrated Reports | Page in Integrated Reports | Other References |
---|---|---|---|---|
418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data |
Not Applicable
|
ー |
ー
|