G3 1 Index and Checklist

How to complete the Content Index template?
Level of Reporting column

In this column, select from the drop-down menu provided, whether the disclosures has been Fully, Partially or Not reported. This column should be flled in for all disclosures.
Location of disclosure column
For partially reported disclosures indicate the part not reported column
If you have indicated partial reporting on a disclosure, you should eplain which specifc data have not been reported on in this column of the !ontent Inde.
Reason for omission column
In this column of the !ontent Inde, please select the appropriate reason for omission from the drop-down menu in line with the "#I $pplication %evel !hec& 'ethodology.
!xplanation column
Reported "y column
Chec#list ta"
!ontent Inde
"#I $pplication %evel !hec&
"#I $pplication %evel !hec& 'ethodology
To show where a disclosure can be found, the organi(ation can indicate individual page numbers from the sustainability report or from other documents )e.g., from its
annual report*. %ocations should be specifc to one or two pages. If a disclosure can be found across a wide range of pages, the !ontent Inde should state the pertinent
information that can be found on each of these pages. If a disclosure is addressed in a separate online document or tet, a direct +#% to this information should be
provided. ,ou can also provide the information directly in the content inde.
$ reason for omission should never be added without an eplanation - if a reason for omission has been cited for Partial or Not reported disclosures, there needs to be a
short eplanation why the information could not be reported. In line with the "#I $pplication %evel !hec& 'ethodology.
This column only applies if you have indicated that information is -not available- under the reason for omission. In addition to eplaining why the disclosure information is
not currently available, you also need to provide a specifc year by when you will be able to report on the disclosure. If this target year changes in a future report, you
should include an eplanation of why this shift was necessary.
!hec&list is a more detailed version of the "#I !ontent Inde. It is flled in only if profle disclosures are reported Partially )$pplication %evels $, . and !* and if !ore
Indicators are reported Partially )$pplication %evel $*.
If an organi(ation has Fully reported all disclosure items, every line in the !hec&list will read /,es0. 1hen an organi(ation has Not reported the disclosure item, the
relevant line in the !hec&list will read /Not0.
For partially reported disclosures indicate the part not reported column
If you have indicated partial reporting on a disclosure, you should eplain which specifc data have not been reported on in this column of the !ontent Inde.
To show where a disclosure can be found, the organi(ation can indicate individual page numbers from the sustainability report or from other documents )e.g., from its
annual report*. %ocations should be specifc to one or two pages. If a disclosure can be found across a wide range of pages, the !ontent Inde should state the pertinent
information that can be found on each of these pages. If a disclosure is addressed in a separate online document or tet, a direct +#% to this information should be
provided. ,ou can also provide the information directly in the content inde.
$ reason for omission should never be added without an eplanation - if a reason for omission has been cited for Partial or Not reported disclosures, there needs to be a
short eplanation why the information could not be reported. In line with the "#I $pplication %evel !hec& 'ethodology.
This column only applies if you have indicated that information is -not available- under the reason for omission. In addition to eplaining why the disclosure information is
not currently available, you also need to provide a specifc year by when you will be able to report on the disclosure. If this target year changes in a future report, you
!hec&list is a more detailed version of the "#I !ontent Inde. It is flled in only if profle disclosures are reported Partially )$pplication %evels $, . and !* and if !ore
If an organi(ation has Fully reported all disclosure items, every line in the !hec&list will read /,es0. 1hen an organi(ation has Not reported the disclosure item, the
G3.1 Content Index
Application Level
STANDARD DISCLOSURES PART I: Po!ile Di"clo"#e"
1. State$% and Anal%"i"
Di"clo"#e
1.1 Statement from the most senior decision-maker of the organization.
1.& Description of key impacts, risks, and opportunities.
&. O$ani'ational Po!ile
Di"clo"#e
&.1 Name of the organization.
&.& Primary brands, products, and/or services.
&.3
&.( Location of organizations head!uarters.
&.)
&.* Nature of o"nership and #ega# form.
&.+
&., Sca#e of the reporting organization.
&.- Significant changes during the reporting period regarding size, structure, or o"nership.
&.1. $"ards received in the reporting period.
3. Repot Paa/ete"
Di"clo"#e
3.1 %eporting period &e.g., fisca#/ca#endar year' for information provided.
3.& Date of most recent previous report &if any'.
3.3 %eporting cyc#e &annua#, biennia#, etc.'
3.( (ontact point for !uestions regarding the report or its contents.
3.) Process for defining report content.
3.*
3.+
3.,
3.-
Po!ile
Di"clo"#e
Po!ile
Di"clo"#e
)perationa# structure of the organization, inc#uding main divisions, operating companies,
subsidiaries, and *oint ventures.
Number of countries "here the organization operates, and names of countries "ith either
ma*or operations or that are specifica##y re#evant to the sustainabi#ity issues covered in the
report.
+arkets served &inc#uding geographic breakdo"n, sectors served, and types of
customers/beneficiaries'.
Po!ile
Di"clo"#e
,oundary of the report &e.g., countries, divisions, subsidiaries, #eased faci#ities, *oint
ventures, supp#iers'. See -%. ,oundary Protoco# for further guidance.
State any specific #imitations on the scope or boundary of the report &see comp#eteness
princip#e for e/p#anation of scope'.
,asis for reporting on *oint ventures, subsidiaries, #eased faci#ities, outsourced operations,
and other entities that can significant#y affect comparabi#ity from period to period and/or
bet"een organizations.
Data measurement techni!ues and the bases of ca#cu#ations, inc#uding assumptions and
techni!ues under#ying estimations app#ied to the compi#ation of the .ndicators and other
information in the report. 0/p#ain any decisions not to app#y, or to substantia##y diverge from,
the -%. .ndicator Protoco#s.
3.1.
3.11
3.1& 1ab#e identifying the #ocation of the Standard Disc#osures in the report.
3.13 Po#icy and current practice "ith regard to seeking e/terna# assurance for the report.
(. Govenance0 Co//it/ent"0 and En$a$e/ent
Di"clo"#e
(.1
(.& .ndicate "hether the (hair of the highest governance body is a#so an e/ecutive officer.
(.3
(.(
(.)
(.*
(.+
(.,
(.-
(.1.
(.11
(.1&
(.13
(.1( List of stakeho#der groups engaged by the organization.
(.1) ,asis for identification and se#ection of stakeho#ders "ith "hom to engage.
(.1*
0/p#anation of the effect of any re-statements of information provided in ear#ier reports, and
the reasons for such re-statement &e.g.,mergers/ac!uisitions, change of base years/periods,
nature of business, measurement methods'.
Significant changes from previous reporting periods in the scope, boundary, or measurement
methods app#ied in the report.
Po!ile
Di"clo"#e
-overnance structure of the organization, inc#uding committees under the highest
governance body responsib#e for specific tasks, such as setting strategy or organizationa#
oversight.
2or organizations that have a unitary board structure, state the number and gender of
members of the highest governance body that are independent and/or non-e/ecutive
members.
+echanisms for shareho#ders and emp#oyees to provide recommendations or direction to
the highest governance body.
Linkage bet"een compensation for members of the highest governance body, senior
managers, and e/ecutives &inc#uding departure arrangements', and the organizations
performance &inc#uding socia# and environmenta# performance'.
Processes in p#ace for the highest governance body to ensure conf#icts of interest are
avoided.
Process for determining the composition, !ua#ifications, and e/pertise of the members of the
highest governance body and its committees, inc#uding any consideration of gender and
other indicators of diversity.
.nterna##y deve#oped statements of mission or va#ues, codes of conduct, and princip#es
re#evant to economic, environmenta#, and socia# performance and the status of their
imp#ementation.
Procedures of the highest governance body for overseeing the organizations identification
and management of economic, environmenta#, and socia# performance, inc#uding re#evant
risks and opportunities, and adherence or comp#iance "ith internationa##y agreed standards,
codes of conduct, and princip#es.
Processes for eva#uating the highest governance bodys o"n performance, particu#ar#y "ith
respect to economic, environmenta#, and socia# performance.
0/p#anation of "hether and ho" the precautionary approach or princip#e is addressed by the
organization.
0/terna##y deve#oped economic, environmenta#, and socia# charters, princip#es, or other
initiatives to "hich the organization subscribes or endorses.
+emberships in associations &such as industry associations' and/or nationa#/internationa#
advocacy organizations in "hich the organization3 4 5as positions in governance bodies6 4
Participates in pro*ects or committees6 4 Provides substantive funding beyond routine
membership dues6 or 4 7ie"s membership as strategic.
$pproaches to stakeho#der engagement, inc#uding fre!uency of engagement by type and by
stakeho#der group.
(.1+
STANDARD DISCLOSURES PART II: Di"clo"#e" on 1ana$e/ent Appoac2 3D1A"4
G3.1 D1A" Di"clo"#e
D1A EC Di"clo"#e on 1ana$e/ent Appoac2 EC
A"pect"
0conomic performance
+arket presence
.ndirect economic impacts
D1A EN Di"clo"#e on 1ana$e/ent Appoac2 EN
A"pect"
+ateria#s
0nergy
8ater
,iodiversity
0missions, eff#uents and "aste
Products and services
(omp#iance
1ransport
)vera##
D1A LA Di"clo"#e on 1ana$e/ent Appoac2 LA
A"pect"
0mp#oyment
Labor/management re#ations
)ccupationa# hea#th and safety
1raining and education
Diversity and e!ua# opportunity
0!ua# remuneration for "omen and men
D1A 5R Di"clo"#e on 1ana$e/ent Appoac2 5R
A"pect"
.nvestment and procurement practices
Non-discrimination
2reedom of association and co##ective bargaining
(hi#d #abor
Prevention of forced and compu#sory #abor
Security practices
.ndigenous rights
$ssessment
%emediation
D1A SO Di"clo"#e on 1ana$e/ent Appoac2 SO
A"pect"
Loca# communities
(orruption
Pub#ic po#icy
$nti-competitive behavior
(omp#iance
D1A PR Di"clo"#e on 1ana$e/ent Appoac2 PR
A"pect"
(ustomer hea#th and safety
Product and service #abe##ing
+arketing communications
(ustomer privacy
9ey topics and concerns that have been raised through stakeho#der engagement, and ho"
the organization has responded to those key topics and concerns, inc#uding through its
reporting.
A"pect"
(omp#iance
STANDARD DISCLOSURES PART III: Pe!o/ance Indicato"
Econo/ic
Indicato Di"clo"#e
Econo/ic pe!o/ance
EC1
EC&
EC3 (overage of the organizations defined benefit p#an ob#igations.
EC( Significant financia# assistance received from government.
1a6et pe"ence
0(:
EC*
EC+
Indiect econo/ic i/pact"
EC,
0(;
Envion/ental
Indicato Di"clo"#e
1ateial"
EN1 +ateria#s used by "eight or vo#ume.
EN& Percentage of materia#s used that are recyc#ed input materia#s.
Ene$%
EN3 Direct energy consumption by primary energy source.
EN( .ndirect energy consumption by primary source.
0N: 0nergy saved due to conservation and efficiency improvements.
0N<
0N= .nitiatives to reduce indirect energy consumption and reductions achieved.
7ate
EN, 1ota# "ater "ithdra"a# by source.
0N; 8ater sources significant#y affected by "ithdra"a# of "ater.
0N>? Percentage and tota# vo#ume of "ater recyc#ed and reused.
8iodive"it%
EN11
EN1&
Direct economic va#ue generated and distributed, inc#uding revenues, operating costs,
emp#oyee compensation, donations and other community investments, retained earnings,
and payments to capita# providers and governments.
2inancia# imp#ications and other risks and opportunities for the organizations activities due to
c#imate change.
%ange of ratios of standard entry #eve# "age by gender compared to #oca# minimum "age at
significant #ocations of operation.
Po#icy, practices, and proportion of spending on #oca##y-based supp#iers at significant
#ocations of operation.
Procedures for #oca# hiring and proportion of senior management hired from the #oca#
community at significant #ocations of operation.
Deve#opment and impact of infrastructure investments and services provided primari#y for
pub#ic benefit through commercia#, in-kind, or pro bono engagement.
@nderstanding and describing significant indirect economic impacts, inc#uding the e/tent of
impacts.
.nitiatives to provide energy-efficient or rene"ab#e energy based products and services, and
reductions in energy re!uirements as a resu#t of these initiatives.
Location and size of #and o"ned, #eased, managed in, or ad*acent to, protected areas and
areas of high biodiversity va#ue outside protected areas.
Description of significant impacts of activities, products, and services on biodiversity in
protected areas and areas of high biodiversity va#ue outside protected areas.
0N>A 5abitats protected or restored.
0N>B Strategies, current actions, and future p#ans for managing impacts on biodiversity.
0N>:
E/i""ion"0 e!!l#ent" and 9a"te
EN1* 1ota# direct and indirect greenhouse gas emissions by "eight.
EN1+ )ther re#evant indirect greenhouse gas emissions by "eight.
0N>C .nitiatives to reduce greenhouse gas emissions and reductions achieved.
EN1- 0missions of ozone-dep#eting substances by "eight.
EN&. N)/, S)/, and other significant air emissions by type and "eight.
EN&1 1ota# "ater discharge by !ua#ity and destination.
EN&& 1ota# "eight of "aste by type and disposa# method.
EN&3 1ota# number and vo#ume of significant spi##s.
0NDB
0ND:
Pod#ct" and "evice"
EN&*
EN&+ Percentage of products so#d and their packaging materia#s that are rec#aimed by category.
Co/pliance
EN&,
Tan"pot
0ND;
Oveall
0NA? 1ota# environmenta# protection e/penditures and investments by type.
Social: La:o Pactice" and Decent 7o6
Indicato Di"clo"#e
E/plo%/ent
LA1
LA&
L$A
LA1) %eturn to "ork and retention rates after parenta# #eave, by gender.
La:o;/ana$e/ent elation"
LA( Percentage of emp#oyees covered by co##ective bargaining agreements.
LA)
Occ#pational 2ealt2 and "a!et%
L$<
Number of .@(N %ed List species and nationa# conservation #ist species "ith habitats in
areas affected by operations, by #eve# of e/tinction risk.
8eight of transported, imported, e/ported, or treated "aste deemed hazardous under the
terms of the ,ase# (onvention $nne/ ., .., ..., and 7..., and percentage of transported "aste
shipped internationa##y.
.dentity, size, protected status, and biodiversity va#ue of "ater bodies and re#ated habitats
significant#y affected by the reporting organizations discharges of "ater and runoff.
.nitiatives to mitigate environmenta# impacts of products and services, and e/tent of impact
mitigation.
+onetary va#ue of significant fines and tota# number of non-monetary sanctions for non-
comp#iance "ith environmenta# #a"s and regu#ations.
Significant environmenta# impacts of transporting products and other goods and materia#s
used for the organizations operations, and transporting members of the "orkforce.
1ota# "orkforce by emp#oyment type, emp#oyment contract, and region, broken do"n by
gender.
1ota# number and rate of ne" emp#oyee hires and emp#oyee turnover by age group, gender,
and region.
,enefits provided to fu##-time emp#oyees that are not provided to temporary or part-time
emp#oyees, by ma*or operations.
+inimum notice period&s' regarding significant operationa# changes, inc#uding "hether it is
specified in co##ective agreements.
Percentage of tota# "orkforce represented in forma# *oint management-"orker hea#th and
safety committees that he#p monitor and advise on occupationa# hea#th and safety programs.
LA+
LA,
L$; 5ea#th and safety topics covered in forma# agreements "ith trade unions.
Tainin$ and ed#cation
LA1. $verage hours of training per year per emp#oyee by gender, and by emp#oyee category.
L$>>
L$>D
Dive"it% and e<#al oppot#nit%
LA13
E<#al e/#neation !o 9o/en and /en
LA1(
Social: 5#/an Ri$2t"
Indicato Di"clo"#e
Inve"t/ent and poc#e/ent pactice"
5R1
5R&
5R3
Non=di"ci/ination
5R( 1ota# number of incidents of discrimination and corrective actions taken.
>eedo/ o! a""ociation and collective :a$ainin$
5R)
C2ild la:o
5R*
Pevention o! !oced and co/p#l"o% la:o
5R+
Sec#it% pactice"
5%C
Indi$eno#" i$2t"
5%;
%ates of in*ury, occupationa# diseases, #ost days, and absenteeism, and number of "ork-
re#ated fata#ities by region and by gender.
0ducation, training, counse#ing, prevention, and risk-contro# programs in p#ace to assist
"orkforce members, their fami#ies, or community members regarding serious diseases.
Programs for ski##s management and #ife#ong #earning that support the continued
emp#oyabi#ity of emp#oyees and assist them in managing career endings.
Percentage of emp#oyees receiving regu#ar performance and career deve#opment revie"s,
by gender.
(omposition of governance bodies and breakdo"n of emp#oyees per emp#oyee category
according to gender, age group, minority group membership, and other indicators of
diversity.
%atio of basic sa#ary and remuneration of "omen to men by emp#oyee category, by
Percentage and tota# number of significant investment agreements and contracts that
inc#ude c#auses incorporating human rights concerns, or that have undergone human rights
screening.
Percentage of significant supp#iers, contractors and other business partners that have
undergone human rights screening, and actions taken.
1ota# hours of emp#oyee training on po#icies and procedures concerning aspects of human
rights that are re#evant to operations, inc#uding the percentage of emp#oyees trained.
)perations and significant supp#iers identified in "hich the right to e/ercise freedom of
association and co##ective bargaining may be vio#ated or at significant risk, and actions taken
to support these rights.
)perations and significant supp#iers identified as having significant risk for incidents of chi#d
#abor, and measures taken to contribute to the effective abo#ition of chi#d #abor.
)perations and significant supp#iers identified as having significant risk for incidents of
forced or compu#sory #abor, and measures to contribute to the e#imination of a## forms of
forced or compu#sory #abor.
Percentage of security personne# trained in the organizations po#icies or procedures
concerning aspects of human rights that are re#evant to operations.
1ota# number of incidents of vio#ations invo#ving rights of indigenous peop#e and actions
taken.
A""e""/ent
5R1.
Re/ediation
5R11
Social: Societ%
Indicato Di"clo"#e
Local co//#nitie"
SO1
SO- )perations "ith significant potentia# or actua# negative impacts on #oca# communities.
SO1.
Co#ption
SO& Percentage and tota# number of business units ana#yzed for risks re#ated to corruption.
SO3 Percentage of emp#oyees trained in organizations anti-corruption po#icies and procedures.
SO( $ctions taken in response to incidents of corruption.
P#:lic polic%
SO) Pub#ic po#icy positions and participation in pub#ic po#icy deve#opment and #obbying.
S)<
Anti=co/petitive :e2avio
S)=
Co/pliance
SO,
Social: Pod#ct Re"pon"i:ilit%
Indicato Di"clo"#e
C#"to/e 2ealt2 and "a!et%
PR1
P%D
Pod#ct and "evice la:ellin$
PR3
P%B
P%:
1a6etin$ co//#nication"
Percentage and tota# number of operations that have been sub*ect to human rights revie"s
and/or impact assessments.
Number of grievances re#ated to human rights fi#ed, addressed and reso#ved through forma#
grievance mechanisms.
Percentage of operations "ith imp#emented #oca# community engagement, impact
assessments, and deve#opment programs.
Prevention and mitigation measures imp#emented in operations "ith significant potentia# or
actua# negative impacts on #oca# communities.
1ota# va#ue of financia# and in-kind contributions to po#itica# parties, po#iticians, and re#ated
institutions by country.
1ota# number of #ega# actions for anti-competitive behavior, anti-trust, and monopo#y
practices and their outcomes.
+onetary va#ue of significant fines and tota# number of non-monetary sanctions for non-
comp#iance "ith #a"s and regu#ations.
Life cyc#e stages in "hich hea#th and safety impacts of products and services are assessed
for improvement, and percentage of significant products and services categories sub*ect to
such procedures.
1ota# number of incidents of non-comp#iance "ith regu#ations and vo#untary codes
concerning hea#th and safety impacts of products and services during their #ife cyc#e, by type
of outcomes.
1ype of product and service information re!uired by procedures, and percentage of
significant products and services sub*ect to such information re!uirements.
concerning product and service information and #abe#ing, by type of outcomes.
Practices re#ated to customer satisfaction, inc#uding resu#ts of surveys measuring customer
satisfaction.
PR*
P%=
C#"to/e pivac%
P%C
Co/pliance
PR-
Programs for adherence to #a"s, standards, and vo#untary codes re#ated to marketing
communications, inc#uding advertising, promotion, and sponsorship.
concerning marketing communications, inc#uding advertising, promotion, and sponsorship by
type of outcomes.
1ota# number of substantiated comp#aints regarding breaches of customer privacy and
#osses of customer data.
+onetary va#ue of significant fines for non-comp#iance "ith #a"s and regu#ations concerning
the provision and use of products and services.
G3.1 Content Index
A""#ed :%
Location o! di"clo"#e
3. Repot Paa/ete"
Level o!
epotin$
>o patiall% epoted
di"clo"#e"0 indicate t2e pat
not epoted
Rea"on !o
o/i""ion
Level o!
epotin$
>o patiall% epoted
not epoted
Rea"on !o
o/i""ion
Level o!
epotin$
>o patiall% epoted
not epoted
Rea"on !o
o/i""ion
Level o!
epotin$
>o patiall% epoted
not epoted
Rea"on !o
o/i""ion
STANDARD DISCLOSURES PART II: Di"clo"#e" on 1ana$e/ent Appoac2 3D1A"4
Di"clo"#e on 1ana$e/ent Appoac2 EC
Di"clo"#e on 1ana$e/ent Appoac2 EN
Di"clo"#e on 1ana$e/ent Appoac2 LA
Di"clo"#e on 1ana$e/ent Appoac2 5R
Di"clo"#e on 1ana$e/ent Appoac2 SO
Di"clo"#e on 1ana$e/ent Appoac2 PR
Level o!
epotin$
>o patiall% epoted
not epoted
Rea"on !o
o/i""ion
Econo/ic
Econo/ic pe!o/ance
1a6et pe"ence
Envion/ental
1ateial"
Ene$%
7ate
8iodive"it%
Level o!
epotin$
>o patiall% epoted
not epoted
Rea"on !o
o/i""ion
Level o!
epotin$
>o patiall% epoted
not epoted
Rea"on !o
o/i""ion
Pod#ct" and "evice"
Co/pliance
Tan"pot
Oveall
E/plo%/ent
Level o!
epotin$
>o patiall% epoted
not epoted
Rea"on !o
o/i""ion
Non=di"ci/ination
C2ild la:o
Sec#it% pactice"
Indi$eno#" i$2t"
Level o!
epotin$
>o patiall% epoted
not epoted
Rea"on !o
o/i""ion
A""e""/ent
Re/ediation
Social: Societ%
Local co//#nitie"
Co#ption
P#:lic polic%
Co/pliance
Level o!
epotin$
>o patiall% epoted
not epoted
Rea"on !o
o/i""ion
Level o!
epotin$
>o patiall% epoted
not epoted
Rea"on !o
o/i""ion
C#"to/e pivac%
Co/pliance
G3.1 Content Index
3. Repot Paa/ete"
Explanation !o t2e ea"on !o
o/i""ion
o/i""ion
o/i""ion
o/i""ion
Di"clo"#e on 1ana$e/ent Appoac2 EC
Di"clo"#e on 1ana$e/ent Appoac2 EN
Di"clo"#e on 1ana$e/ent Appoac2 LA
Di"clo"#e on 1ana$e/ent Appoac2 5R
Di"clo"#e on 1ana$e/ent Appoac2 SO
Di"clo"#e on 1ana$e/ent Appoac2 PR
Explanation !o t2e
ea"on !o o/i""ion
To :e
epoted in
Econo/ic
Econo/ic pe!o/ance
1a6et pe"ence
Envion/ental
1ateial"
Ene$%
7ate
8iodive"it%
Explanation !o t2e
ea"on !o o/i""ion
To :e
epoted in
Explanation !o t2e
ea"on !o o/i""ion
To :e
epoted in
Pod#ct" and "evice"
Co/pliance
Tan"pot
Oveall
E/plo%/ent
Explanation !o t2e
ea"on !o o/i""ion
To :e
epoted in
Non=di"ci/ination
C2ild la:o
Sec#it% pactice"
Indi$eno#" i$2t"
Explanation !o t2e
ea"on !o o/i""ion
To :e
epoted in
A""e""/ent
Re/ediation
Social: Societ%
Local co//#nitie"
Co#ption
P#:lic polic%
Co/pliance
Explanation !o t2e
ea"on !o o/i""ion
To :e
epoted in
Explanation !o t2e
ea"on !o o/i""ion
To :e
epoted in
C#"to/e pivac%
Co/pliance
G3.1 C2ec6li"t
Di"clo"#e Title o! t2e di"lco"#e
1.1
>.D
&.1 Name of the organization.
&.& Primary brands, products, and/or services.
&.3
&.( Location of organizations head!uarters.
&.)
Statement from the most senior decision-maker
of the organization
Description of key impacts, risks, and
opportunities.
)perationa# structure of the organization,
inc#uding main divisions, operating companies,
subsidiaries, and *oint ventures.
Number of countries "here the organization
operates, and names of countries "ith either
ma*or operations or that are specifica##y re#evant
to the sustainabi#ity issues covered in the report.
&.+
&., Sca#e of the reporting organization.
&.-
&.1. $"ards received in the reporting period.
3. Repot Paa/ete"
3.1
3.& Date of most recent previous report &if any'.
3.3 %eporting cyc#e &annua#, biennia#, etc.'
3.( (ontact point for !uestions.
3.) Process for defining report content.
3.*
3.+
3.,
3.-
+arkets served &inc#uding geographic
breakdo"n, sectors served, and types of
customers/beneficiaries'.
Significant changes during the reporting period
regarding size, structure, or o"nership.
%eporting period &e.g., fisca#/ca#endar year' for
information provided.
,oundary of the report &e.g., countries,
divisions, subsidiaries, #eased faci#ities, *oint
ventures, supp#iers'. See -%. ,oundary
Protoco# for further guidance.
State any specific #imitations on the scope or
boundary of the report &see comp#eteness
Princip#e for e/p#anation of scope'.
,asis for reporting on *oint ventures,
subsidiaries, #eased faci#ities, outsourced
operations, and other entities that can
significant#y affect comparabi#ity from period to
period and/or bet"een organizations.
Data measurement techni!ues and the bases of
ca#cu#ations, inc#uding assumptions and
techni!ues under#ying estimations app#ied to the
compi#ation of the .ndicators and other
information in the report.
3.-
3.1.
3.11
3.1&
3.13
(.1
(.&
(.3
(.(
Data measurement techni!ues and the bases of
ca#cu#ations, inc#uding assumptions and
techni!ues under#ying estimations app#ied to the
compi#ation of the .ndicators and other
information in the report.
0/p#anation of the effect of any re-statements of
information provided in ear#ier reports, and the
reasons for such re-statement &e.g.,
mergers/ac!uisitions, change of base
years/periods, nature of business, measurement
methods'.
Significant changes from previous reporting
periods in the scope, boundary, or measurement
methods app#ied in the report.
1ab#e identifying the #ocation of the Standard
Disc#osures in the report.
Po#icy and current practice "ith regard to
seeking e/terna# assurance for the report.
-overnance structure of the organization,
inc#uding committees under the highest
governance body responsib#e for specific tasks,
such as setting strategy or organizationa#
oversight.
.ndicate "hether the (hair of the highest
governance body is a#so an e/ecutive officer.
2or organizations that have a unitary board
structure, state the number and gender of
members of the highest governance body that
are independent and/or non-e/ecutive
members.
+echanisms for shareho#ders and emp#oyees to
provide recommendations or direction to the
highest governance body.
(.)
(.*
(.+
(.,
(.-
(.1.
(.11
(.1&
Linkage bet"een compensation for members of
the highest governance body, senior managers,
and e/ecutives.
Processes in p#ace for the highest governance
body to ensure conf#icts of interest are avoided.
Process for determining the composition,
!ua#ifications and e/pertise of the members of
the highest governance body and its
committees, inc#uding any consideration of
gender and other indicators of diversity.
.nterna##y deve#oped statements of mission or
va#ues, codes of conduct, and princip#es
re#evant to economic, environmenta#, and socia#
performance and the status of their
imp#ementation.
Procedures of the highest governance body for
overseeing the organizations identification and
management of economic, environmenta#, and
socia# performance, inc#uding re#evant risks and
opportunities, and adherence or comp#iance
"ith internationa##y agreed standards, codes of
conduct, and princip#es.
Processes for eva#uating the highest
governance bodys o"n performance,
particu#ar#y "ith respect to economic,
environmenta#, and socia# performance.
0/p#anation of "hether and ho" the
precautionary approach or princip#e is
addressed by the organization.
0/terna##y deve#oped economic, environmenta#,
and socia# charters, princip#es, or other
initiatives to "hich the organization subscribes
or endorses.
(.1&
(.13
(.1(
(.1)
(.1*
(.1+
!conomic
Econo/ic pe!o/ance
EC1
EC&
0/terna##y deve#oped economic, environmenta#,
and socia# charters, princip#es, or other
initiatives to "hich the organization subscribes
or endorses.
+emberships in associations &such as industry
associations' and/or nationa#/internationa#
advocacy organizations.
List of stakeho#der groups engaged by the
organization.
,asis for identification and se#ection of
stakeho#ders "ith "hom to engage.
$pproaches to stakeho#der engagement,
inc#uding fre!uency of engagement by type and
by stakeho#der group.
9ey topics and concerns that have been raised
through stakeho#der engagement, and ho" the
organization has responded to those key topics
and concerns, inc#uding through its reporting.
Direct economic va#ue generated and
distributed, inc#uding revenues, operating costs,
emp#oyee compensation, donations and other
community investments, retained earnings, and
payments to capita# providers and governments.
2inancia# imp#ications and other risks and
opportunities for the organizations activities due
to c#imate change.
EC&
EC3
EC(
$ar#et presence
0(:
EC*
EC+
Indirect economic impacts
EC,
0(;
2inancia# imp#ications and other risks and
opportunities for the organizations activities due
to c#imate change.
(overage of the organizations defined benefit
p#an ob#igations.
Significant financia# assistance received from
government.
%ange of ratios of standard entry #eve# "age by
gender compared to #oca# minimum "age at
Po#icy, practices, and proportion of spending on
#oca##y-based supp#iers at significant #ocations of
operation.
Procedures for #oca# hiring and proportion of
senior management hired from the #oca#
community at significant #ocations of operation.
Deve#opment and impact of infrastructure
investments and services provided primari#y for
pub#ic benefit through commercia#, in-kind, or
pro bono engagement.
@nderstanding and describing significant
indirect economic impacts, inc#uding the e/tent
of impacts.
0(;
!nvironmental
1ateial"
EN1 +ateria#s used by "eight or vo#ume.
EN&
Ene$%
EN3
EN( .ndirect energy consumption by primary source.
0N:
0N<
0N=
7ate
EN, 1ota# "ater "ithdra"a# by source.
0N;
0N>?
@nderstanding and describing significant
indirect economic impacts, inc#uding the e/tent
of impacts.
Percentage of materia#s used that are recyc#ed
input materia#s.
Direct energy consumption by primary energy
source.
0nergy saved due to conservation and
efficiency improvements.
.nitiatives to provide energy-efficient or
rene"ab#e energy based products and services,
and reductions in energy re!uirements as a
resu#t of these initiatives.
.nitiatives to reduce indirect energy consumption
and reductions achieved.
8ater sources significant#y affected by
"ithdra"a# of "ater.
Percentage and tota# vo#ume of "ater recyc#ed
and reused.
0N>?
8iodive"it%
EN11
EN1&
0N>A 5abitats protected or restored.
0N>B
0N>:
EN1*
EN1+
0N>C
EN1-
Percentage and tota# vo#ume of "ater recyc#ed
and reused.
Location and size of #and o"ned, #eased,
managed in, or ad*acent to, protected areas and
areas of high biodiversity va#ue outside
protected areas.

Description of significant impacts of activities,
products, and services on biodiversity in
protected areas and areas of high biodiversity
va#ue outside protected areas.
Strategies, current actions, and future p#ans for
managing impacts on biodiversity.
Number of .@(N %ed List species and nationa#
conservation #ist species "ith habitats in areas
affected by operations, by #eve# of e/tinction
risk.
1ota# direct and indirect greenhouse gas
emissions by "eight.
)ther re#evant indirect greenhouse gas
emissions by "eight.
.nitiatives to reduce greenhouse gas emissions
and reductions achieved.
0missions of ozone-dep#eting substances by
"eight.
EN&.
EN&1
EN&&
EN&3 1ota# number and vo#ume of significant spi##s.
0NDB
0ND:
Pod#ct" and "evice"
EN&*
N)/, S)/, and other significant air emissions by
type and "eight.
1ota# "ater discharge by !ua#ity and destination.
1ota# "eight of "aste by type and disposa#
method.
8eight of transported, imported, e/ported, or
treated "aste deemed hazardous under the
terms of the ,ase# (onvention $nne/ ., .., ...,
and 7..., and percentage of transported "aste
shipped internationa##y.
.dentity, size, protected status, and biodiversity
va#ue of "ater bodies and re#ated habitats
significant#y affected by the reporting
organizations discharges of "ater and runoff.
.nitiatives to mitigate environmenta# impacts of
products and services, and e/tent of impact
mitigation.
EN&*
EN&+
Co/pliance
EN&,
Tan"pot
0ND;
Oveall
0NA?
E/plo%/ent
LA1
LA&
L$A
LA1)
.nitiatives to mitigate environmenta# impacts of
products and services, and e/tent of impact
mitigation.
Percentage of products so#d and their packaging
materia#s that are rec#aimed by category.
+onetary va#ue of significant fines and tota#
number of non-monetary sanctions for non-
comp#iance "ith environmenta# #a"s and
regu#ations.
Significant environmenta# impacts of
transporting products and other goods and
materia#s used for the organizations operations,
and transporting members of the "orkforce.
1ota# environmenta# protection e/penditures and
investments by type.
1ota# "orkforce by emp#oyment type,
emp#oyment contract, and region broken do"n
by gender.
1ota# number and rate of ne" emp#oyee hires
and emp#oyee turnover by age group, gender,
and region.
,enefits provided to fu##-time emp#oyees that are
not provided to temporary or part-time
emp#oyees, by ma*or operations.
%eturn to "ork and retention rates after parenta#
#eave, by gender.
LA1)
LA(
LA)
L$<
LA+
LA,
L$;
LA1.
L$>>
%eturn to "ork and retention rates after parenta#
#eave, by gender.
Percentage of emp#oyees covered by co##ective
bargaining agreements.
+inimum notice period&s' regarding significant
operationa# changes, inc#uding "hether it is
specified in co##ective agreements.
Percentage of tota# "orkforce represented in
forma# *oint management-"orker hea#th and
safety committees that he#p monitor and advise
on occupationa# hea#th and safety programs.
%ates of in*ury, occupationa# diseases, #ost
days, and absenteeism, and number of "ork-
re#ated fata#ities by region and gender.
0ducation, training, counse#ing, prevention, and
risk-contro# programs in p#ace to assist
"orkforce members, their fami#ies, or
community members regarding serious
diseases.
5ea#th and safety topics covered in forma#
agreements "ith trade unions.
$verage hours of training per year per emp#oyee
by gender and by emp#oyee category.
Programs for ski##s management and #ife#ong
#earning that support the continued emp#oyabi#ity
of emp#oyees and assist them in managing
career endings.
L$>D
LA13
LA1(
5R1
5R&
5R3
Non=di"ci/ination
5R(
5R)
C2ild la:o
Percentage of emp#oyees receiving regu#ar
performance and career deve#opment revie"s
by gender.
(omposition of governance bodies and
breakdo"n of emp#oyees per emp#oyee
category according to gender, age group,
minority group membership, and other indicators
of diversity.
%atio of basic sa#ary of men to "omen by
emp#oyee category.
Percentage and tota# number of significant
investment agreements and contracts that
inc#ude human rights c#auses or that have
undergone human rights screening.
Percentage of significant supp#iers, contractors,
and other business partners that have
undergone human rights screening and actions
taken.
1ota# hours of emp#oyee training on po#icies and
procedures concerning aspects of human rights
that are re#evant to operations, inc#uding the
percentage of emp#oyees trained.
1ota# number of incidents of discrimination and
corrective actions taken.
)perations and significant supp#iers identified in
"hich the right to e/ercise freedom of
association and co##ective bargaining may be at
significant risk, and actions taken to support
these rights.
5R*
5R+
Sec#it% pactice"
5%C
Indi$eno#" i$2t"
5%;
A""e""/ent
5R1.
Re/ediation
5R11
)perations and significant supp#iers identified
as having significant risk for incidents of chi#d
#abor, and measures taken to contribute to the
e#imination of chi#d #abor.
)perations and significant supp#iers identified as
having significant risk for incidents of forced or
compu#sory #abor, and measures to contribute to
the e#imination of a## forms of forced or
compu#sory #abor.
Percentage of security personne# trained in the
organizations po#icies or procedures concerning
aspects of human rights that are re#evant to
operations.
1ota# number of incidents of vio#ations invo#ving
rights of indigenous peop#e and actions taken.
Percentage and tota# number of operations that
have been sub*ect to human rights revie"s
and/or impact assessments.
Number of grievances re#ated to human rights
fi#ed, addressed, and reso#ved through forma#
grievance mechanisms.
Social: Societ%
Local co//#nitie"
SO1
SO-
SO1.
Co#ption
SO&
SO3
SO(
P#:lic polic%
SO)
S)<
S)=
Co/pliance
Percentage of operations "ith imp#emented
#oca# community engagement, impact
assessments, and deve#opment programs.
)perations "ith significant potentia# or actua#
negative impacts on #oca# communities.
Prevention and mitigation measures
imp#emented in operations "ith significant
potentia# or actua# negative impacts on #oca#
communities.
Percentage and tota# number of business units
ana#yzed for risks re#ated to corruption.
Percentage of emp#oyees trained in
organizations anti-corruption po#icies and
procedures.
$ctions taken in response to incidents of
corruption.
Pub#ic po#icy positions and participation in pub#ic
po#icy deve#opment and #obbying.
1ota# va#ue of financia# and in-kind contributions
to po#itica# parties, po#iticians, and re#ated
institutions by country.
1ota# number of #ega# actions for anti-competitive
behavior, anti-trust, and monopo#y practices and
their outcomes.
SO,
Social: Pod#ct e"pon"i:ilit%
PR1
P%D
PR3
P%B
P%:
PR*
+onetary va#ue of significant fines and tota#
number of non-monetary sanctions for non-
comp#iance "ith #a"s and regu#ations.
Life cyc#e stages in "hich hea#th and safety
impacts of products and services are assessed
for improvement, and percentage of significant
products and services categories sub*ect to
such procedures.
1ota# number of incidents of non-comp#iance
"ith regu#ations and vo#untary codes concerning
hea#th and safety impacts of products and
services during their #ife cyc#e, by type of
outcomes.
1ype of product and service information re!uired
by procedures, and percentage of significant
products and services sub*ect to such
information re!uirements.
product and service information and #abe#ing, by
type of outcomes.
Practices re#ated to customer satisfaction,
inc#uding resu#ts of surveys measuring customer
satisfaction.
Programs for adherence to #a"s, standards, and
vo#untary codes re#ated to marketing
communications, inc#uding advertising,
promotion, and sponsorship.
P%=
C#"to/e pivac%
P%C
Co/pliance
PR-
marketing communications, inc#uding
advertising, promotion, and sponsorship by type
of outcomes.
1ota# number of substantiated comp#aints
regarding breaches of customer privacy and
#osses of customer data.
+onetary va#ue of significant fines for non-
comp#iance "ith #a"s and regu#ations
concerning the provision and use of products
and services.
G3.1 C2ec6li"t
Co/ponent" o! t2e di"lco"#e
Strategic priorities and key topics for the short and medium-term "ith regard to sustainabi#ity.
.nc#uding respect for internationa##y agreed standards and ho" they re#ate to #ong-term organizationa# strategy and success.
,roader trends affecting the organization and inf#uencing sustainabi#ity priorities.
9ey events during the reporting period.
$chievements during the reporting period.
2ai#ures during the reporting period.
7ie"s on performance "ith respect to targets.
)ut#ook on the organizations main cha##enges and targets for the ne/t year and goa#s for the coming A-: years.
)ther items pertaining to the organizations strategic approach.
Narrative section > inc#uding description of the significant impacts the organization has on sustainabi#ity and associated cha##enges and opportunities.
Narrative section > inc#uding e/p#anation of the approach to prioritizing these cha##enges and opportunities.
Narrative section > inc#uding key conc#usions about progress in addressing these topics and re#ated performance.
Narrative section > inc#uding an assessment of reasons for underperformance or over performance.
Narrative section > inc#uding a description of the main processes in p#ace to address performance and/or re#evant changes.
Narrative section D inc#uding a description of the most important risks and opportunities for the organization arising from sustainabi#ity trends.
.f possib#e3 !uantitative financia# va#ue drivers.
Narrative section D inc#uding tab#e&s' summarizing targets, performance against targets and #essons-#earned.
Name of the organization
Primary brands, products, and/or services.
.ndicating the nature of the organizations ro#e in providing these products and services, and the degree to "hich it uti#izes outsourcing.
)perationa# structure of the organization, inc#uding main divisions, operating companies, subsidiaries, and *oint ventures.
Location of organizations head!uarters.
Number of countries "here the organization operates.
Names of countries "ith either ma*or operations or that are specifica##y re#evant to the sustainabi#ity issues covered in the report.
Nature of o"nership
Narrative section > inc#uding the effect on stakeho#ders rights as defined by nationa# #a"s and the e/pectations in internationa##y-agreed standards and
norms.
Narrative section D inc#uding prioritization of key sustainabi#ity topics as risks and opportunities according to their re#evance for #ong-term organizationa#
strategy, competitive position, !ua#itative financia# va#ue drivers.
Narrative section D inc#uding tab#e&s' summarizing targets for the ne/t reporting period and mid-term ob*ectives and goa#s &i.e. A-: years' re#ated to key
risks and opportunities.
Narrative section D inc#uding a concise description of governance mechanisms in p#ace to specifica##y manage these risks and opportunities, and
identification of other re#ated risks and opportunities.
Lega# form
+arkets served by geographic breakdo"n
+arkets served by sectors served
+arkets served by types of customers/beneficiaries
Sca#e of the reporting organization, by number of emp#oyees
Sca#e of the reporting organization, by net sa#es &for private sector' or net revenues &for pub#ic sector'
Sca#e of the reporting organization, by number of operations
2or private sector3 tota# capita#ization by debt.
2or private sector3 tota# capita#ization by e!uity.
Sca#e of the reporting organization, by !uantity of products or services provided
)rganizations are encouraged to provide additiona# information, as appropriate, such as3 tota# assets.
)rganizations are encouraged to provide additiona# information, as appropriate, such as3 identity of beneficia# o"nership.
)rganizations are encouraged to provide additiona# information, as appropriate, such as3 percentage of o"nership of #argest shareho#ders.
)rganizations are encouraged to provide additiona# information, as appropriate, such as3 emp#oyees by country/region.
$"ards received in the reporting period.
3. Repot Paa/ete"
%eporting period &e.g., fisca#/ca#endar year' for information provided.
Date of most recent previous report &if any'.
%eporting cyc#e &annua#, biennia#, etc.'
(ontact point for !uestions regarding the report or its contents.
Process for defining report content.
.nc#uding determining materia#ity.
.nc#uding prioritizing topics "ithin the report.
.nc#uding identifying stakeho#ders the organization e/pects to use the report.
,oundary of the report &e.g., countries, divisions, subsidiaries, #eased faci#ities, *oint ventures, supp#iers'. See -%. ,oundary Protoco# for further guidance.
State any specific #imitations on the scope or boundary of the report &see comp#eteness Princip#e for e/p#anation of scope'.
Data measurement techni!ues
)rganizations are encouraged to provide additiona# information, as appropriate, such as3 sa#es/revenues by countries/regions that make up : percent or
more of tota# revenues,
)rganizations are encouraged to provide additiona# information, as appropriate, such as3 cost by countries/regions that make up : percent or more of tota#
revenues
Significant changes regarding size, structure or o"nership inc#uding the #ocation of, or changes in operations inc#uding faci#ity openings, c#osings and
e/pansions.
2or private sector3 Significant changes regarding size, structure or o"nership inc#uding changes in the share capita# structure and other capita# formation,
maintenance and a#teration operations.
.nc#ude an e/p#anation of ho" the organization has app#ied the -uidance on Defining %eport (ontent, the associated Princip#es and the 1echnica#
Protoco#3 $pp#ying the %eport (ontent Princip#es.
.f boundary and scope do not address the fu## range of materia#, economic, environmenta#, and socia# impacts of the organization, state the strategy and
pro*ected time#ine for providing comp#ete coverage.
,asis for reporting on *oint ventures, subsidiaries, #eased faci#ities, outsourced operations, and other entities that can significant#y affect comparabi#ity from
period to period and/or bet"een organizations.
,ases of ca#cu#ations
.nc#uding assumptions and techni!ues under#ying estimations app#ied to the compi#ation of the .ndicators and other information in the report.
0/p#ain any decisions not to app#y, or to substantia##y diverge from, the -%. .ndicator Protoco#s.
0/p#anation of the effect of any re-statements of information provided in ear#ier reports
Significant changes from previous reporting periods in the scope, boundary, or measurement methods app#ied in the report.
1ab#e identifying the #ocation of the Standard Disc#osures in the report.
Po#icy and current practice "ith regard to seeking e/terna# assurance for the report.
.f not inc#uded in the assurance report accompanying the sustainabi#ity report, e/p#ain the scope and basis of any e/terna# assurance provided.
0/p#ain the re#ationship bet"een the reporting organization and the assurance provider&s'.
-overnance structure of the organization.
.nc#uding committees under the highest governance body responsib#e for specific tasks, such as setting strategy or organizationa# oversight.
Description of mandate of such committees
Description of composition &inc#uding number of independent members and/or non-e/ecutive members' of such committees.
.ndicate any direct responsibi#ity for economic, socia# and environmenta# performance of such committees.
1he percentage of individua#s by gender "ithin the organizations highest govrnance body broken do"n by age group.
1he percentage of individua#s by gender "ithin the organizations highest govrnance body broken do"n by minority group membership.
1he percentage of individua#s by gender "ithin the organizations highest govrnance body broken do"n by other indicators of diversity.
.ndicate "hether the (hair of the highest governance body is a#so an e/ecutive officer.
.f so, if their function is "ithin the organizations management and the reasons for this arrangement.
.ndicate "hether the organization has a unitary board structure.
State ho" the organization defines independent and non-e/ecutive.
+echanisms for shareho#ders to provide recommendations or direction to the highest governance body.
+echanisms for emp#oyees to provide recommendations or direction to the highest governance body.
.n case of such re-statements3 the reasons for such re-statement &e.g., mergers/ac!uisitions, change of base years/periods, nature of business,
measurement methods'.
2or organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-
e/ecutive members.
2or organizations that have a unitary board structure, state the gender of the members of the highest governance body that are independent and/or non-
e/ecutive members.
.nc#ude reference to processes regarding the use of shareho#der reso#utions or other mechanisms for enab#ing minority shareho#ders to e/press opinions
to the highest governance body.
.nc#ude reference to processes regarding informing and consu#ting emp#oyees about the "orking re#ationships "ith forma# representation bodies such as
organization #eve# "ork counci#s and representation of emp#oyees in the highest governance body.
Processes in p#ace for the highest governance body to ensure conf#icts of interest are avoided.
.nterna##y deve#oped statements of mission or va#ues, and the status of their imp#ementation.
.f app#icab#e3 e/p#ain the degree to "hich these are app#ied across the organization in different regions.
.f app#icab#e3 e/p#ain the degree to "hich these are app#ied across the organization in different departments/units.
.f app#icab#e3 e/p#ain the degree to "hich these re#ate to internationa# standards.
.nterna##y deve#oped codes of conduct and the status of their imp#ementation.
.nterna##y deve#oped princip#es re#evant to economic, environmenta#, and socia# performance and the status of their imp#ementation.
.nc#uding re#evant risks and opportunities.
.nc#uding adherence or comp#iance "ith internationa##y agreed standards.
.nc#uding adherence or comp#iance "ith codes of conduct.
.nc#uding adherence or comp#iance princip#es.
.nc#ude fre!uency "ith "hich the highest governance body assesses sustainabi#ity performance
Processes for eva#uating the highest governance bodys o"n performance, particu#ar#y "ith respect to economic, environmenta#, and socia# performance.
0/p#anation of "hether the precautionary approach or princip#e is addressed by the organization.
.f yes, e/p#anation of ho" the precautionary approach or princip#e is addressed by the organization.
0/terna##y deve#oped economic, environmenta#, and socia# charters to "hich the organization subscribes or endorses.
.f app#icab#e3 date of adoption
.f app#icab#e3 countries/operations "here app#ied
.f app#icab#e3 range of stakeho#ders invo#ved in the deve#opment and governance of these
.f app#icab#e3 differentiate bet"een non-binding, vo#untary and ob#igatory comp#iance
0/terna##y deve#oped economic, environmenta#, and socia# princip#es to "hich the organization subscribes or endorses.
.f app#icab#e3 date of adoption
.f app#icab#e3 countries/operations "here app#ied.
.f app#icab#e3 range of stakeho#ders invo#ved in the deve#opment and governance of these .
Linkage bet"een compensation for members of the highest governance body, senior managers, and e/ecutives &inc#uding departure arrangements', and
the organizations performance &inc#uding socia# and environmenta# performance'.
Process for determining the composition, !ua#ifications and e/pertise of the members of the highest governance body and its committees, inc#uding any
consideration of gender and other indicators of diversity.
Procedures of the highest governance body for overseeing the organizations identification and management of economic, environmenta#, and socia#
performance.
.f app#icab#e3 differentiate bet"een non-binding, vo#untary and ob#igatory comp#iance.
0/terna##y deve#oped Eother initiativesE to "hich the organization subscribes or endorses.
.f app#icab#e3 date of adoption.
.f app#icab#e3 countries/operations "here app#ied.
.f app#icab#e3 range of stakeho#ders invo#ved in the deve#opment and governance of these.
.f app#icab#e3 differentiate bet"een non-binding, vo#untary and ob#igatory comp#iance.
List of stakeho#der groups engaged by the organization.
,asis for identification of stakeho#ders "ith "hom to engage.
,asis for se#ection of stakeho#ders "ith "hom to engage.
.nc#uding the organizations process for defining its stakeho#der groups.
.nc#uding the organizations process for determining the groups "ith "hich to engage and not to engage.
$pproaches to stakeho#der engagement, inc#uding fre!uency of engagement by type and by stakeho#der group.
.nc#uding fre!uency of engagement by type .
.nc#uding fre!uency of engagement by stakeho#der group.
.ndicate "hether any of the engagement "as undertaken specifica##y as part of the report preparation process.
9ey topics and concerns that have been raised through stakeho#der engagement.
5o" the organization has responded to those key topics and concerns, inc#uding through its reporting.
!conomic
Econo/ic pe!o/ance
Direct economic va#ue generated3 revenues.
Direct economic va#ue distributed3 operating costs.
Direct economic va#ue distributed3 emp#oyee "ages and benefits.
Direct economic va#ue distributed3 payments to providers of capita#.
Direct economic va#ue distributed3 payments to governments &by country'.
Direct economic va#ue distributed3 community investments.
0conomic va#ue retained &F0conomic va#ue generated #ess &Fminus' 0conomic va#ue distributed'.
8hether the organzations senior management considers c#imate change and the risks and opportunities it presents to the organization.
$ny risks and/or opportunities posed by c#imate change that have potentia# financia# imp#ications.
.nc#uding risks due to physica# changes associated "ith c#imate change.
.nc#uding regu#atory risks.
.nc#uding opportunities to provide ne" techno#ogies, products or services to address cha##enges re#ated to c#imate change.
.nc#uding potentia# competitive advantages created for the organization by regu#atory or other techno#ogy changes #inked to c#imate change.
8hether management has !uantitative#y estimated the financia# imp#ications of c#imate change.
+emberships in associations &such as industry associations' and/or nationa#/internationa# advocacy organizations in "hich the organization has positions
in governance bodies.
+emberships in associations &such as industry associations' and/or nationa#/internationa# advocacy organizations in "hich the organization participates in
pro*ects or committees.
+emberships in associations &such as industry associations' and/or nationa#/internationa# advocacy organizations in "hich the organizationprovides
substantive funding beyond routine membership dues.
+emberships in associations &such as industry associations' and/or nationa#/internationa# advocacy organizations in "hich the organization vie"s
membership as strategic.
.n case of a !uantitative estimation, provide the financia# imp#ications.
.n case of a !uantitative estimation, provide the too#s used to !uantify.
8hether the structure of retirement p#ans are based on defined benefit p#ans or other types of benefits.
8hen the retirement p#ans #iabi#ities are met by the organizations genera# resources3 the estimated va#ue of those #iabi#ities.
8hen the retirement p#ans #iabi#ities are met through a fund3 the basis on "hich that estimate has been arrived at.
8hen the retirement p#ans #iabi#ities are met through a fund3 "hen that estimate "as made.
8hen not fu##y covered3 the percentage of sa#ary contributed by emp#oyee or emp#oyer.
1he aggegrate tota#s of p#an coverage.
Significant estimated aggegrate financia# va#ue on an accrua#s basis for ta/ re#ief/credits.
Significant estimated aggegrate financia# va#ue on an accrua#s basis for subsidies.
Significant estimated aggegrate financia# va#ue on an accrua#s basis for a"ards.
Significant estimated aggegrate financia# va#ue on an accrua#s basis for roya#ty ho#idays.
Significant estimated aggegrate financia# va#ue on an accrua#s basis for financia# assistance from 0/port (redit $gencies.
Significant estimated aggegrate financia# va#ue on an accrua#s basis for financia# incentives.
8hether the government is present in the shareho#ding structure.
$ar#et presence
1he distribution of the ratio of the entry #eve# "age by gender to the minimum "age.
1he definition used for significant #ocations.
8hether a #oca# minimum "age is absent or variab#e in significant #ocations of operation by gender.
.n situations of different minimums, "hich minimum "age is used.
1he organizations geographic definition of #oca#.
8hether the organization has a po#icy or common practices for preferring #oca##y based supp#iers either organization-"ide or for specific #ocations.
1he factors that inf#uence supp#ier se#ection &e.g. costs, environmenta# and socia# performance' in addition to their geographic #ocation.
8hen there is a po#icy or there are common practices3 the definition of senior management used.
Indirect economic impacts
0/p#anation of the e/tent of deve#opment &e.g. size, cost, duration' of significant investments and support on communities and #oca# economies.
8hen there are investments3 indicate "hether these investments and services are commercia#, in-kind or pro bono engagement.
0/p#anation of the current or e/pected impacts &positive or negative' on communities and #oca# economies.
8hether the organization conducted a community needs assessment to determine infrastructure and other services need.
8hen a needs assessment "as conducted3 e/p#anation of resu#ts of the assessment.
0/p#anation of "ork undertaken to understand the indirect economic impacts the organization has at the nationa#, regiona#, or #oca# #eve#.
0/amp#es of indirect economic impacts, both positive and negative.
8hen the retirement p#ans #iabi#ities are met through a fund3 the e/tent to "hich the schemes #iabi#ities are estimated to be covered by the assests that
have been set aside to meet them.
8hether the pensions #iabi#ities "i## be fu##y covered and if not, provide an e/p#anation of the strategy and possib#e timesca#e adopted by the emp#oyer to
"ork to"ards fu## coverage.
1he #eve# of participation in retirement p#ans &e.g. participation in mandatory or vo#untary schemes, regiona# or country-based schemes, or those "ith
financia# impact'.
Significant estimated aggegrate financia# va#ue on an accrua#s basis for investment grants, research and deve#opment grants and other re#evant types of
grants.
Significant estimated aggegrate financia# va#ue on an accrua#s basis for any other financia# benefits received or receivab#e from any government for any
operation.
8hen there is a po#icy or there are common practices3 the percentage of the procurement budget used for significant #ocations of operations that is spent
on supp#iers #oca# to that operation.
8hether the organization has a g#oba# po#icy or common practices for granting preference to #oca# residents "hen hiring in significant #ocations of
operation.
8hen there is a po#icy or there are common practices3 the proportion of senior management in significant #ocations of operation from the #oca# community
using data of fu##-time emp#oyees.
!nvironmental
1ateial"
1he tota# "eight or vo#ume of non-rene"ab#e materia#s used.
1he tota# "eight or vo#ume of direct materia#s used.
1he "eight or vo#ume of recyc#ed input materia#s as a percentage of the tota# input materia#s used.
Ene$%
1ota# energy consumption in *ou#es or mu#tip#es.
1ota# direct energy consumption in *ou#es or mu#tip#es by rene"ab#e primary source.
1ota# direct energy consumption in *ou#es or mu#tip#es by non-rene"ab#e primary source.
1ota# amount of indirect energy used by indirect non-rene"ab#e sources and indirect rene"ab#e sources in terms of intermediate energy.
1he corresponding primary energy consumed in its production.
1ota# energy saved by efforts to reduce energy use and increase energy efficiency.
0/isting initiatives to reduce the energy re!uirements of ma*or products/product groups or services.
Guantified reductions in the energy re!uirements of products and services achieved during the reporting period.
.nitiatives to reduce indirect energy use.
@nder#ying assumptions and methodo#ogies used to ca#cu#ate other indirect energy use and indicate the source of information.
7ate
1ota# number of significant#y affected "ater sources by type, indicating3 size of "ater source in mA.
1ota# number of significant#y affected "ater sources by type, indicating3 "hether the source is designated as a protected area.
1ota# number of significant#y affected "ater sources by type, indicating3 va#ue/importance of "ater source to #oca# communities.
1he tota# vo#ume of "ater recyc#ed/reused in mA by the organization per year.
1he significance of the impacts in the conte/t of e/terna# benchmarks and stakeho#der priorites, such as nationa# and internationa# standards, protoco#s
and po#icy agendas.
1he tota# of materia#s used, inc#uding materia#s purchased frome e/terna# supp#iers and those obtained from interna# sources &captive production and
e/traction activities'.
1ota# amount of energy saved in *ou#es or mu#tip#es taking into consideration energy saved due to process redesign, conversion and retrofitting of
e!uipment, and changes in personne# behavior.
.f use-oriented figures are emp#oyed &e.g. energy re!uirements of a computer'3 assumptions about under#ying consumption patterns or norma#ization
factors referring to avai#ab#e industry standards.
1he e/tent to "hich indirect energy use has been reduced during the reporting period for use of energy-intensive materia#s, subcontracted production,
business-re#ated trave# and emp#oyee commuting.
1ota# vo#ume of "ater in mA "ithdra"n from any "ater source that "as either "ithdra"n direct#y by the reporting organization or through intermediaries
such as "ater uti#ities by source type inc#uding surface "ater, inc#uding "ater from "et#ands, rivers, #akes and oceans.
such as "ater uti#ities by source type inc#uding3 ground "ater.
such as "ater uti#ities by source type inc#uding3 rain"ater co##ected direct#y and stored by the reporting organization.
such as "ater uti#ities by source type inc#uding3 "aste "ater from another organization.
such as "ater uti#ities by source type inc#uding3 municipa# "ater or other "ater uti#ities.
1ota# number of significant#y affected "ater sources by type, indicating3 biodiversity va#ue &e.g species diversity and endemism, number of protected
species'.
1he tota# vo#ume of "ater recyc#ed/reused by the organization as a percentage of the tota# "ater "ithdra"a# reported under 0NC.
8iodive"it%
1he size and #ocation of a## habitat protected areas and/or restored areas &in hectares'.
.f restored3 "hether the success of the restoration measure "as/is approved by independent e/terna# professiona#s.
.f nationa# regu#ations have inf#uenced the specific strategies, actions or p#ans reported under this .ndicator.
1he organizations strategy for achieving its po#icy on biodiversity management.
.nc#uding integration of biodiversity considerations in ana#ytica# too#s such as environmenta# site impact assessments.
.nc#uding engagement "ith re#evant stakeho#ders
.nc#uding methodo#ogy for estab#ishing risk e/posure to biodiversity.
.nc#uding setting specific targets and ob*ectives.
.nc#uding monitoring processes.
.nc#uding pub#ic reporting.
1he actions under"ay to manage biodiversity risks identified in 0N>> and 0N>D or p#ans to undertake such activities in the future.
1ota# greenhouse gas emissions as the sum of direct and indirect emissions in tonnes of ()D e!uiva#ent.
1he sum of indirect -5- emissions identified in tonnes of ()D e!uiva#ent.
.nitiatives to reduce greenhouse gas emissions, inc#uding the areas "here the initiatives "ere imp#emented.
1he e/tent of greenhouse gas emissions reductions achieved during the reporting period as a direct resu#t of the initiative&s' in tonnes of ()D e!uiva#ent.
1he emissions of specific ozone-dep#eting substances in tonnes and tonnes of (2(->> e!uiva#ent.
)perationa# sites o"ned, #eased, managed, #ocated in, ad*acent to, or that contain portected areas and areas of high biodiversity va#ue outside protected
areas, by3 geographic #ocation.
areas, by3 subsurface and/or underground #and that may be o"ned, #eased or managed by the organization.
areas, by3 position in re#ation to protected area &in the area, ad*acent to, or containing portions of the protected area' and high biodiversity protected area.
areas, by3 type of operation &office, manifacturing/production, or e/tractive'.
areas, by3 size of operationa# site in kmD.
areas, by3 biodiversity va#ue characterized by the attribute of the protected area and high biodiversity va#ue area outside protected area &terrestria#,
fresh"ater, or maritime ecosystem'.
areas, by3 biodiversity va#ue characterized by #isting of protected status &e.g. .@(N, Protected $rea +anagement (ategory, %amsar (onvention, nationa#
#egis#ation, Natura D??? site, etc.'.
1he nature of significant direct and indirect impacts on biodiversity "ith reference to one or more of the fo##o"ing3 >. construction or use of manufacturing
p#ants, mines, and transport infrastructure6 D. po##ution6 A. introduction of substances that do not natura##y occure in the habitat from point and non-point
sources6 B. reduction of species6 :. habitat conversion6 <. changes in eco#ogica# processes outside the natura# range of variation.
Significant direct and indirect positive and negative impacts "ith reference to the fo##o"ing3 >. species affected6 D. e/tent of areas impacted6 A. duration of
impacts6 B. reversibi#ity or irreversib#ity of the impacts.
8hether partnerships e/ist "ith third parties to protect or restore habitat distinct from "here the organization has overseen and imp#emented restoration or
protection measures.
1he number of species in habitats identified as affected by the reporting organization, indicating one of the fo##o"ing #eve#s of e/tinction risk3 critica##y
endangered6 endangered6 vu#nerab#e6 near threathened and #east concern.
.ndicate the standard used, and indicate the methodo#ogy associated "ith the data "ith reference to3 direct measurement6 ca#cu#ation based on site
specific data6 ca#cu#ation based on defau#t data6 estimations.
1he "eight of significant air emissions &in ki#ograms or mu#tip#es such as tonnes' for N)/.
1he "eight of significant air emissions &in ki#ograms or mu#tip#es such as tonnes' for S)/.
1he "eight of significant air emissions &in ki#ograms or mu#tip#es such as tonnes' for persistent organic po##utants &P)P'.
1he "eight of significant air emissions &in ki#ograms or mu#tip#es such as tonnes' for vo#ati#e organic compounds &7)('.
1he "eight of significant air emissions &in ki#ograms or mu#tip#es such as tonnes' for hazardous air po##utants &5$P'.
1he "eight of significant air emissions &in ki#ograms or mu#tip#es such as tonnes' for stack and fugitive emissions.
1he "eight of significant air emissions &in ki#ograms or mu#tip#es such as tonnes' for particu#ate matter &P+'.
1he "eight of significant air emissions &in ki#ograms or mu#tip#es such as tonnes' for other standard categories of air emissions identified in regu#ations.
1he tota# vo#ume of p#anned and unp#anned "ater discharges in cubic meters per year by destination.
1he tota# vo#ume of p#anned and unp#anned "ater discharges in cubic meters per year by treatment method.
1he tota# vo#ume of p#anned and unp#anned "ater discharges in cubic meters per year by "hether it "as reused by another organization.
.f eff#uents or process "ater are discharged3 the "ater !ua#ity in terms of tota# vo#umes of eff#uents using standard eff#uent parameters.
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for composting.
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for reuse.
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for recyc#ing.
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for recovery.
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for composting.
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for incineration &or use as fue#'.
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for #andfi##.
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for deep "e## in*ection.
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for on-site storage.
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for other &to be specified by the reporting organization'.
5o" the method of disposa# has been determined.
1he tota# number and tota# vo#ume of recorded significant spi##s.
2or spi##s that "ere reported in the organizations financia# statement, report the #ocation of the spi##.
2or spi##s that "ere reported in the organizations financia# statement, report the vo#ume of the spi##.
.mpact of the significant spi##s.
1ota# "eight of hazardous "aste transported in ki#ograms or tonnes.
1ota# "eight of imported hazardous "aste in ki#ograms or tonnes.
1ota# "eight of e/ported hazardous "aste in ki#ograms or tonnes.
1ota# "eight of treated hazardous "aste in ki#ograms or tonnes.
8ater bodies significant#y affected by "ater discharges, adding information on size of "ater body in cubic meters.
8ater bodies significant#y affected by "ater discharges, adding information on "hether the source is designated as a protected area.
8ater bodies significant#y affected by "ater discharges, adding information on biodiversity va#ue.
Pod#ct" and "evice"
.nitiatives to mitigate the most significant environmenta# impacts of products/service groups in re#ation to materia#s use.
.nitiatives to mitigate the most significant environmenta# impacts of products/service groups in re#ation to "ater use.
.nitiatives to mitigate the most significant environmenta# impacts of products/service groups in re#ation to emissions.
.nitiatives to mitigate the most significant environmenta# impacts products/service groups in re#ation to eff#uents.
.nitiatives to mitigate the most significant environmenta# impacts of products/service groups in re#ation to noise.
.nitiatives to mitigate the most significant environmenta# impacts of products/service groups in re#ation to "aste.
%eport !uantitative#y the e/tent to "hich environmenta# impacts of products and services have been mitigated during the reporting period.
2or spi##s that "ere reported in the organizations financia# statement, report the materia# of spi##, categorized by oi# spi##s, fue# spi##s, spi##s of "astes, spi##s
of chemica#s and other.
.f use-oriented figures are emp#oyed, the under#ying assumptions regarding consumption patterns or norma#ization factors.
1he percentage of rec#aimed products and their packaging materia#s for each category of products.
5o" the data for this .ndicator has been co##ected.
Co/pliance
1ota# monetary va#ue of significant fines.
Number of non-monetary sanctions.
(ases brought through dispute reso#ution mechanisms.
Tan"pot
1he significant environmenta# impacts of transportation used for #ogistica# purposes.
1he significant environmenta# impacts of transportation of the members of the organizations "orkforce.
1he criteria and methodo#ogy used to determine "hich environmenta# impacts are significant.
5o" the environmenta# impacts of transporting products, members of the organizations "orkforce, and other goods and materia#s are mitigated.
Oveall
1ota# environmenta# protection e/penditures broken do"n by "aste disposa#.
1ota# environmenta# protection e/penditures broken do"n by emissions treatment.
1ota# environmenta# protection e/penditures broken do"n by remeditation costs.
1ota# environmenta# protection e/penditures broken do"n by prevention costs.
1ota# environmenta# protection e/penditures broken do"n by environmenta# management costs.
E/plo%/ent
1he tota# "orkforce broken do"n by emp#oyees, supervised "orkers, and gender.
.f a substantia# portion of the organizations "ork is performed by se#f-emp#oyed "orkers or by individua#s other than emp#oyees or supervised "orkers.
1he tota# number of emp#oyees broken do"n by type of emp#oyment contract and gender.
1he tota# number of permanent emp#oyees broken do"n by emp#oyment type and gender.
1he tota# "orkforce broken do"n by region and gender based on the sca#e of the organizations operations.
.f app#icab#e3 any significant seasona# variations in emp#oyment numbers.
1ota# number of ne" emp#oyee hires entering emp#oyment during the reporting period broken do"n by gender.
%ate of ne" emp#oyee hires entering emp#oyment during the reporting period broken do"n by gender.
1ota# number of ne" emp#oyee hires entering emp#oyment during the reporting period broken do"n by age group.
%ate of ne" emp#oyee hires entering emp#oyment during the reporting period broken do"n by age group.
1ota# number of ne" emp#oyee hires entering emp#oyment during the reporting period broken do"n by region.
%ate of ne" emp#oyee hires entering emp#oyment during the reporting period broken do"n by region.
1ota# number of emp#oyees #eaving emp#oyment during the reporting period broken do"n by gender.
%ate of emp#oyees #eaving emp#oyment during the reporting period broken do"n by gender.
1ota# number of emp#oyees #eaving emp#oyment during the reporting period broken do"n by age group.
%ate of emp#oyees #eaving emp#oyment during the reporting period broken do"n by age group.
1ota# number of emp#oyees #eaving emp#oyment during the reporting period broken do"n by region.
%ate of emp#oyees #eaving emp#oyment during the reporting period broken do"n by region.
1he number of emp#oyees by gender that "ere entit#ed to parenta# #eave.
1he number of emp#oyees by gender that took parenta# #eave.
1he number of emp#oyees "ho returned to "ork after parenta# #eave ended, by gender.
8hether #ife insurance, hea#th care, disabi#ity/inva#idity coverage, maternity/paternity #eave, retirement provision, stock o"nership and other benefits are
standard for fu##-time emp#oyees of the organization but are not provided to temporary or part-time emp#oyees, by ma*or operations.
1he number of emp#oyees "ho returned to "ork after parenta# #eave ended "ho "ere sti## emp#oyed t"e#ve months after their return to "ork, by gender.
1he return to "ork and retention rates of emp#oyees "ho returned to "ork after #eave ended, by gender.
1he percentage of tota# emp#oyees covered by co##ective bargaining agreements.
1he percentage of the tota# "orkforce represented in forma# *oint management-"orker hea#th and safety committees.
1he #eve#&s' at "hich the committee&s' typica##y operates.
8hether minor &first-aid #eve#' in*uries are inc#uded.
.n ca#cu#ating #ost days, "hether days means ca#endar days or schedu#ed "ork days and at "hat point the #ost days count begins.
.n*ury rate &.%' for tota# "orkforce &tota# emp#oyees p#us supervised "orkers' by region and gender.
)ccupationa# diseases rate &)D%' for tota# "orkforce &tota# emp#oyees p#us supervised "orkers' by region and gender.
Lost day rate &LD%' for tota# "orkforce &tota# emp#oyees p#us supervised "orkers' by region and gender.
$bensentee rate &$%' for tota# "orkforce &tota# emp#oyees p#us supervised "orkers' by region and gender.
$bso#ute number of fata#ities for tota# "orkforce &tota# emp#oyees p#us supervised "orkers' by region and gender.
1he system of ru#es app#ied in recording and reporting accident statistics.
0ducation/training program&s' to assist "ork force members, their fami#ies or community members.
(ounse##ing program&s' to assist "ork force members, their fami#ies or community members.
Prevention/%isk contro# program&s' to assist "ork force members, their fami#ies or community members.
1reatment program&s' to assist "ork force members, their fami#ies or community members.
8hether there are "orkers "ho are invo#ved in occuptationa# activities "ho have a high incidence or high risk of specific diseases.
8hether forma# agreements &either #oca# or g#oba#' "ith trade unions cover hea#th and safety.
.f yes, the e/tent to "hich various hea#th and safety topics are covered by #oca# and g#oba# agreements signed by the organization.
$verage number of hours of training per year per emp#oyee by emp#oyee category.
$verage number of training per year per gender
1he minimum number of "eeks notice typica##y provided to emp#oyees and their e#ected representatives prior to the imp#ementation of significant
operationa# changes that cou#d substantia##y affect them.
.f there are co##ective bargaining agreeements3 "hether the notice period and/or provisions for consu#tation and negotiation are specified in co##ective
agreements.
.n*ury rate &.%' for independent contractors "orking on-site to "hom the reporting organization is #iab#e for the genera# safety of the "orking environment
by region and gender.
)ccupationa# diseases rate &)D%' for independent contractors "orking on-site to "hom the reporting organization is #iab#e for the genera# safety of the
"orking environment by region and gender.
Lost day rate &LD%' for independent contractors "orking on-site to "hom the reporting organization is #iab#e for the genera# safety of the "orking
environment by region and gender.
$bensentee rate &$%' for independent contractors "orking on-site to "hom the reporting organization is #iab#e for the genera# safety of the "orking
$bso#ute number of fata#ities for independent contractors "orking on-site to "hom the reporting organization is #iab#e for the genera# safety of the "orking
8hether emp#oyee training or assistance programs to upgrade ski##s provide any interna# training courses, any funding support for e/terna# training and
education and/or any provision of sabbatica# periods "ith guaranteed return to emp#oyment.
8hether transition assistance programs to support emp#oyees "ho are retiring or "ho have been terminated provide any pre-retirment p#anning for
intended retirees6 any retraining for those intending to continue "orking6 any severance pay &if severancy pay is provided, does it take into account
emp#oyee age and years of service'6 any *ob p#acement services6 and any assistance on transitioning to a non-"orking #ife.
1he percentage of tota# emp#oyees &from L$>' by gender "ho received a forma# performance appraisa# and revie" during the reporting period.
1he percentage of emp#oyees in the gender category &fema#e/ma#e'.
1he percentage of emp#oyees in minority groups.
1he percentage of emp#oyees by age group &under A?6 A?-:?6 over :?'.
2or the identified minority and age groups, report the percentage of emp#oyees by gender.
1he percentage of individua#s "ithin the organizations governance bodies in the gender category &fema#e/ma#e'.
1he percentage of individua#s "ithin the organizations governance bodies in minority groups.
1he percentage of individua#s "ithin the organizations governance bodies by age group &under A?6 A?-:?6 over :?'.
%atio of the basic sa#ary and remuneration of "omen to men for each emp#oyee category, by significant #ocations of operation.
1ota# number of significant investment agreements and contracts that inc#ude human rights c#auses or that under"ent human rights screening.
Percentage of significant investment agreements and contracts that inc#ude human rights c#auses or that under"ent human rights screening.
1he definition of Esignificant agreementsE.
Percentage of contracts "ith significant supp#iers and contractors that inc#uded c#auses or screening on human rights
Percentage of emp#oyees in the reporting period trained in po#icies and procedures concerning aspects of human rights that are re#evant to operations.
Non=di"ci/ination
1ota# number of incidents of discrimination during the reporting period.
Status of the incidents and actions taken "ith reference to "hether the organization has revie"ed the incident.
Status of the incidents and actions taken "ith reference to "hether a remediation p#an is being imp#emented.
Status of the incidents and actions taken "ith reference to "hether an incident is no #onger sub*ect to action.
$ny measures taken by the organization in the reporting period intended to support rights to freedom of association and co##ective bargaining.
C2ild la:o
Percentage of contracts "ith significant supp#iers, contractors and other business partners that "ere either dec#ined or imposed performance conditions,
or "ere sub*ect to other actions as a resu#t of human rights screening.
1ota# number of hours in the reporting period devoted to training on po#icies and procedures concerning aspects of human rights that are re#evant to
operations.
Status of the incidents and actions taken "ith reference to "hether a remeditation p#an has been imp#emented and resu#ts revie"ed through routine
interna# management revie" processes.
)perations and significant supp#iers identified in "hich emp#oyee rights to e/ercise freedom of association or co##ective bargaining may be at risk either in
terms of type of operations )% countries or geographica# areas "ith operations considered at risk.
$ny measures taken by the organization in the reporting period intended to contribute to the e#imination of chi#d #abor.
$ny measures taken by the organization in the reporting period intended to contribute to the e#imination of a## forms of forced or compu#sory #abor.
Sec#it% pactice"
8hether training re!uirements a#so app#y to third party organizations providing security personne#.
Indi$eno#" i$2t"
1ota# number of identified incidents invo#ving indigenous rights during the reporting period.
1he status of the incidents and actions taken "ith reference to "hether the organization has revie"ed the incident.
1he status of the incidents and actions taken "ith reference to "hether a remeditation p#an is being imp#emented.
1he status of the incidents and actions taken "ith reference to "hether an incident is no #onger sub*ect to action.
A""e""/ent
1ota# number of operations, by country.
1ota# number of operations that have undergone human rights revie"s or human rights impact assessments, by country.
Percentage of operations that have undergone human rights revie"s or human rights impact assessments, by country.
Re/ediation
1ota# number of grievances re#ated to human rights fi#ed through forma# organizationa# grievance mechanisms during the reporting period.
1ota# number of addressed grievances re#ated to human rights from those fi#ed in the reporting period, broken do"n by interna# stakeho#ders.
1ota# number of addressed grievances re#ated to human rights from those fi#ed in the reporting period, broken do"n by e/terna# stakeho#ders.
1ota# number of reso#ved grievances re#ated to human rights from those fi#ed in the reporting period, broken do"n by interna# stakeho#ders.
1ota# number of reso#ved grievances re#ated to human rights from those fi#ed in the reporting period, broken do"n by e/terna# stakeho#ders.
)perations and significant supp#iers considered to have significant risk for incidents of chi#d #abor and/or young "orkers e/posed to hazardous "ork either
in terms of type of operations )% countries or geographica# areas "ith operations considered at risk.
)perations considered to have significant risk for incidents of compu#sory #abor either in terms of type of operations )% countries or geographica# areas
"ith operations considered at risk.
1he percentage of security personne# "ho have received forma# training in the organizations po#icies on, or specific procedures for, human rights issues
and their app#ication to security.
1he status of the incidents and actions taken "ith reference to "hether a remeditation p#an has been imp#emented and resu#ts revie"ed through routine
interna# management revie" processes.
2or grievances fi#ed by an individua# or group of peop#e and not an organization3 tota# number of addressed grievances re#ated to human rights from those
fi#ed in the reporting period, broken do"n by gender, minority group membership and other indicators of diversity.
2or grievances fi#ed by an individua# or group of peop#e and not an organization3 tota# number of reso#ved grievances re#ated to human rights from those
1ota# number of grievances re#ated to human rights addressed and reso#ved during the reporting period that "ere fi#ed before the reporting period, broken
do"n by, broken do"n by interna# stakeho#ders.
do"n by, broken do"n by e/terna# stakeho#ders.
2or grievances fi#ed by an individua# or group of peop#e and not an organization3 tota# number of grievances re#ated to human rights addressed and
reso#ved during the reporting period that "ere fi#ed before the reporting period, broken do"n by, broken do"n by gender, minority group membership and
other indicators of diversity.
Social: Societ%
Local co//#nitie"
.nc#uding, but not #imited to, environmenta# impact assessments and ongoing monitoring.
.nc#uding, but not #imited to, pub#ic disc#osure of resu#ts of environmenta# and socia# impact assessments
.nc#uding, but not #imited to, #oca# community deve#opment programs based on #oca# communitiesI needs.
.nc#uding, but not #imited to, stakeho#der engagement p#ans based on stakeho#der mapping.
.nc#uding, but not #imited to, broad based #oca# community consu#tation committees and processes that inc#ude vu#nerab#e groups.
.nc#uding, but not #imited to, "orks counci#s, occupationa# hea#th and safety committees and other emp#oyee representation bodies to dea# "ith impacts.
.nc#uding, but not #imited to, forma# #oca# community grievance processes.
)perations and associated communities "ith significant potentia# or actua# negative impacts.
Location of the operations "ith significant potentia# or negative impacts.
Potentia# or actua# negative impacts of operations.
8hether, for the significant potentia# and actua# negative impacts reported in S);3 prevention and mitigation measures "ere imp#emented.
8hether, for the significant potentia# and actua# negative impacts reported in S);3 Prevention and mitigation ob*ectives "ere achieved or not.
Co#ption
1he tota# number of business units ana#yzed for risks re#ated to corruption.
1he percentage of business units ana#yzed for risks re#ated to corruption.
1he percentage of tota# number of management emp#oyees "ho have received anti-corruption training during the reporting period.
1he percentage of tota# number of non-management emp#oyees "ho have received anti-corruption training during the reporting period.
$ctions taken in response to incidents of corruptions.
.nc#uding the tota# number of incidents in "hich emp#oyees "ere dismissed or discip#ined for corruption.
.nc#uding the tota# number of incidents "hen contracts "ith business partners "ere not rene"ed due to vio#ations re#ated to corruption.
$ny conc#uded #ega# cases regarding the reporting organization or its emp#oyees during the reporting period.
1he outcomes of such cases.
P#:lic polic%
Significant issues that are the focus of the reporting organizations participation in pub#ic po#icy deve#opment and #obbying.
(ore positions he#d on each of the reported issues above.
$ny significant differences bet"een #obbying positions and stated po#icies, sustainabi#ity goa#s or other pub#ic positions.
1he tota# number of #ega# actions for anti-competitive behavior, anti-trust and monopo#y practices.
1he main outcomes of such actions, inc#uding any decisions or *udgements.
Co/pliance
Percentage of operations "ith imp#emented #oca# community engagement, impact assessments, and deve#opment programs inc#uding, but not #imited to,
the use of socia# impact assessments, inc#uding gender impact assessments, based on participatory processes.
8hether, for the significant potentia# and actua# negative impacts reported in S);3 prevention and mitigation measures "ere imp#emented in order to3
remediate non-comp#iance "ith #a"s or regu#ations.
maintain comp#iance "ith #a"s or regu#ations.
achieve a standard beyond #ega# comp#iance.
1he tota# monetary va#ue broken do"n by country for those countries "here the organization has ma*or operations and/or sa#es, the organization ho#ds a
significant share of the market in comparison to other organizations, or the sums contributed are significant compared to the amount contributed g#oba##y.
2or deve#opment of product concept, "hether the hea#th and safety impacts of products and services are assessed for improvement.
2or %HD, "hether the hea#th and safety impacts of products and services are assessed for improvement.
2or certification, "hether the hea#th and safety impacts of products and services are assessed for improvement.
2or manufacturing and production, "hether the hea#th and safety impacts of products and services are assessed for improvement.
2or marketing and promotion, "hether the hea#th and safety impacts of products and services are assessed for improvement.
2or storage distribution and supp#y, "hether the hea#th and safety impacts of products and services are assessed for improvement.
2or use and service, "hether the hea#th and safety impacts of products and services are assessed for improvement.
2or disposa#, reuse or recyc#ing, "hether the hea#th and safety impacts of products and services are assessed for improvement.
Percentage of significant product or service categories that are covered by and assessed for comp#iance "ith such procedures.
1he percentage of significant product or service categories covered by and assessed for comp#iance "ith such procedures.
)rganization-"ide practices in p#ace to assess and maintain customer satisfaction.
$ny codes or vo#untary standards re#ating to marketing communications app#ied across the organization.
1he fre!uency "ith "hich the organization revie"s these standards or codes.
8hether the organization se##s products that are banned in certain market or are the sub*ect of stakeho#der !uestions or pub#ic debate.
5o" the organization has responded to !uestions or concerns regarding these products.
1he tota# number of incidents of non-comp#iance "ith the hea#th and safety of products and services, broken do"n by incidents of non-comp#iance "ith
regu#ations resu#ting in a fine or pena#ty.
regu#ations resu#ting in a "arning.
vo#untary codes.
8hether the fo##o"ing product and service information is re!uired by the organizations procedures for product and service information and #abe##ing3 the
sourcing of components of the product or service.
8hether the fo##o"ing product and service information is re!uired by the organizations procedures for product and service information and #abe##ing3
content, particu#ar#y "ith regard to substances that might produce an environmenta# or socia# impact.
8hether the fo##o"ing product and service information is re!uired by the organizations procedures for product and service information and #abe##ing3 safe
use of the product or service
disposa# of the product and environmenta#/socia# impacts.
disposa# of the product and environmenta#/socia# impacts3 other &e/p#ain'.
1he tota# number of incidents of non-comp#iance "ith regu#ations concerning product and service information and #abe##ing, broken do"n by incidents of
non-comp#iance "ith regu#ations resu#ting in a fine or pena#ty.
non-comp#iance "ith regu#ations resu#ting in a "arning.
non-comp#iance "ith vo#untary codes.
%esu#ts or key conc#usions of surveys conducted that "ere re#ated to the organization as a "ho#e, a ma*or product/service category or significant #ocations
of operation.
C#"to/e pivac%
1ota# number of substantiated comp#aints received concerning braches of customer privacy, categorized by comp#aints from regu#atory bodies.
1ota# number of identified #eaks, thefts or #osses of customer data.
Co/pliance
1ota# monetary va#ue of signficant fines.
1he tota# number of incidents of non-comp#iance "ith regu#ations concerning marketing communications, broken do"n by incidents of non-comp#iance
"ith regu#ations resu#ting in a fine or pena#ty.
"ith regu#ations resu#ting in a "arning.
"ith vo#untary codes.
1ota# number of substantiated comp#aints received concerning braches of customer privacy, categorized by comp#aints received from outside parties and
substantiated by the organization.
G3.1 C2ec6li"t
%ype of da
Strategic priorities and key topics for the short and medium-term "ith regard to sustainabi#ity. !ua#itative
.nc#uding respect for internationa##y agreed standards and ho" they re#ate to #ong-term organizationa# strategy and success. !ua#itative
,roader trends affecting the organization and inf#uencing sustainabi#ity priorities. !ua#itative
9ey events during the reporting period. !ua#itative
$chievements during the reporting period. !ua#itative
2ai#ures during the reporting period. !ua#itative
7ie"s on performance "ith respect to targets. !ua#itative
)ut#ook on the organizations main cha##enges and targets for the ne/t year and goa#s for the coming A-: years. !ua#itative
)ther items pertaining to the organizations strategic approach. !ua#itative
Narrative section > inc#uding description of the significant impacts the organization has on sustainabi#ity and associated cha##enges and opportunities. !ua#itative
!ua#itative
Narrative section > inc#uding e/p#anation of the approach to prioritizing these cha##enges and opportunities. !ua#itative
Narrative section > inc#uding key conc#usions about progress in addressing these topics and re#ated performance. !ua#itative
Narrative section > inc#uding an assessment of reasons for underperformance or over performance. !ua#itative
Narrative section > inc#uding a description of the main processes in p#ace to address performance and/or re#evant changes. !ua#itative
Narrative section D inc#uding a description of the most important risks and opportunities for the organization arising from sustainabi#ity trends. !ua#itative
!ua#itative
.f possib#e3 !uantitative financia# va#ue drivers. !uantitative
Narrative section D inc#uding tab#e&s' summarizing targets, performance against targets and #essons-#earned.
!ua#itative
%ype of da
Name of the organization !ua#itative
Primary brands, products, and/or services. !ua#itative
.ndicating the nature of the organizations ro#e in providing these products and services, and the degree to "hich it uti#izes outsourcing. !ua#itative
)perationa# structure of the organization, inc#uding main divisions, operating companies, subsidiaries, and *oint ventures. !ua#itative
Location of organizations head!uarters. !ua#itative
Number of countries "here the organization operates. !uantitative
Names of countries "ith either ma*or operations or that are specifica##y re#evant to the sustainabi#ity issues covered in the report. !ua#itative
Nature of o"nership !ua#itative
Reporte
d
Narrative section > inc#uding the effect on stakeho#ders rights as defined by nationa# #a"s and the e/pectations in internationa##y-agreed standards and
Narrative section D inc#uding prioritization of key sustainabi#ity topics as risks and opportunities according to their re#evance for #ong-term organizationa#
strategy, competitive position, !ua#itative financia# va#ue drivers.
!ua#itative/
!uantitative
Narrative section D inc#uding tab#e&s' summarizing targets for the ne/t reporting period and mid-term ob*ectives and goa#s &i.e. A-: years' re#ated to key !ua#itative/
!uantitative
Narrative section D inc#uding a concise description of governance mechanisms in p#ace to specifica##y manage these risks and opportunities, and
Reporte
d
Lega# form !ua#itative
+arkets served by geographic breakdo"n !ua#itative
+arkets served by sectors served !ua#itative
+arkets served by types of customers/beneficiaries !ua#itative
Sca#e of the reporting organization, by number of emp#oyees !uantitative
Sca#e of the reporting organization, by net sa#es &for private sector' or net revenues &for pub#ic sector' !uantitative
Sca#e of the reporting organization, by number of operations !uantitative
2or private sector3 tota# capita#ization by debt. !uantitative
2or private sector3 tota# capita#ization by e!uity. !uantitative
Sca#e of the reporting organization, by !uantity of products or services provided !uantitative
)rganizations are encouraged to provide additiona# information, as appropriate, such as3 tota# assets. !uantitative
)rganizations are encouraged to provide additiona# information, as appropriate, such as3 identity of beneficia# o"nership. !ua#itative
)rganizations are encouraged to provide additiona# information, as appropriate, such as3 percentage of o"nership of #argest shareho#ders. !uantitative
!uantitative
!uantitative
)rganizations are encouraged to provide additiona# information, as appropriate, such as3 emp#oyees by country/region. !uantitative
!ua#itative
!ua#itative
$"ards received in the reporting period. !ua#itative
3. Repot Paa/ete"
%ype of da
%eporting period &e.g., fisca#/ca#endar year' for information provided. !ua#itative
Date of most recent previous report &if any'. !ua#itative
%eporting cyc#e &annua#, biennia#, etc.' !ua#itative
(ontact point for !uestions regarding the report or its contents. !ua#itative
Process for defining report content. !ua#itative
.nc#uding determining materia#ity. !ua#itative
.nc#uding prioritizing topics "ithin the report. !ua#itative
.nc#uding identifying stakeho#ders the organization e/pects to use the report. !ua#itative
!ua#itative
,oundary of the report &e.g., countries, divisions, subsidiaries, #eased faci#ities, *oint ventures, supp#iers'. See -%. ,oundary Protoco# for further guidance. !ua#itative
State any specific #imitations on the scope or boundary of the report &see comp#eteness Princip#e for e/p#anation of scope'. !ua#itative
!ua#itative
!ua#itative
Data measurement techni!ues
)rganizations are encouraged to provide additiona# information, as appropriate, such as3 sa#es/revenues by countries/regions that make up : percent or
)rganizations are encouraged to provide additiona# information, as appropriate, such as3 cost by countries/regions that make up : percent or more of tota#
Significant changes regarding size, structure or o"nership inc#uding the #ocation of, or changes in operations inc#uding faci#ity openings, c#osings and
2or private sector3 Significant changes regarding size, structure or o"nership inc#uding changes in the share capita# structure and other capita# formation,
Reporte
d
.nc#ude an e/p#anation of ho" the organization has app#ied the -uidance on Defining %eport (ontent, the associated Princip#es and the 1echnica#
.f boundary and scope do not address the fu## range of materia#, economic, environmenta#, and socia# impacts of the organization, state the strategy and
,asis for reporting on *oint ventures, subsidiaries, #eased faci#ities, outsourced operations, and other entities that can significant#y affect comparabi#ity from
!ua#itative/
!uantitative
,ases of ca#cu#ations
.nc#uding assumptions and techni!ues under#ying estimations app#ied to the compi#ation of the .ndicators and other information in the report.
0/p#ain any decisions not to app#y, or to substantia##y diverge from, the -%. .ndicator Protoco#s. !ua#itative
0/p#anation of the effect of any re-statements of information provided in ear#ier reports !ua#itative
!ua#itative
Significant changes from previous reporting periods in the scope, boundary, or measurement methods app#ied in the report. !ua#itative
1ab#e identifying the #ocation of the Standard Disc#osures in the report. !ua#itative
Po#icy and current practice "ith regard to seeking e/terna# assurance for the report. !ua#itative
.f not inc#uded in the assurance report accompanying the sustainabi#ity report, e/p#ain the scope and basis of any e/terna# assurance provided. !ua#itative
0/p#ain the re#ationship bet"een the reporting organization and the assurance provider&s'. !ua#itative
%ype of da
-overnance structure of the organization. !ua#itative
.nc#uding committees under the highest governance body responsib#e for specific tasks, such as setting strategy or organizationa# oversight. !ua#itative
Description of mandate of such committees !ua#itative
Description of composition &inc#uding number of independent members and/or non-e/ecutive members' of such committees. !ua#itative
.ndicate any direct responsibi#ity for economic, socia# and environmenta# performance of such committees. !ua#itative
1he percentage of individua#s by gender "ithin the organizations highest govrnance body broken do"n by age group. !uantitative
1he percentage of individua#s by gender "ithin the organizations highest govrnance body broken do"n by minority group membership. !uantitative
1he percentage of individua#s by gender "ithin the organizations highest govrnance body broken do"n by other indicators of diversity. !uantitative
.ndicate "hether the (hair of the highest governance body is a#so an e/ecutive officer. !ua#itative
.f so, if their function is "ithin the organizations management and the reasons for this arrangement. !ua#itative
.ndicate "hether the organization has a unitary board structure. !ua#itative
!ua#itative
!ua#itative
State ho" the organization defines independent and non-e/ecutive. !ua#itative
+echanisms for shareho#ders to provide recommendations or direction to the highest governance body. !ua#itative
!ua#itative
+echanisms for emp#oyees to provide recommendations or direction to the highest governance body. !ua#itative
!ua#itative
!ua#itative/
!uantitative
!ua#itative/
!uantitative
.n case of such re-statements3 the reasons for such re-statement &e.g., mergers/ac!uisitions, change of base years/periods, nature of business,
Reporte
d
2or organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-
2or organizations that have a unitary board structure, state the gender of the members of the highest governance body that are independent and/or non-
.nc#ude reference to processes regarding the use of shareho#der reso#utions or other mechanisms for enab#ing minority shareho#ders to e/press opinions
.nc#ude reference to processes regarding informing and consu#ting emp#oyees about the "orking re#ationships "ith forma# representation bodies such as
organization #eve# "ork counci#s and representation of emp#oyees in the highest governance body.
!ua#itative
Processes in p#ace for the highest governance body to ensure conf#icts of interest are avoided. !ua#itative
!ua#itative
.nterna##y deve#oped statements of mission or va#ues, and the status of their imp#ementation. !ua#itative
.f app#icab#e3 e/p#ain the degree to "hich these are app#ied across the organization in different regions. !ua#itative
.f app#icab#e3 e/p#ain the degree to "hich these are app#ied across the organization in different departments/units. !ua#itative
.f app#icab#e3 e/p#ain the degree to "hich these re#ate to internationa# standards. !ua#itative
.nterna##y deve#oped codes of conduct and the status of their imp#ementation. !ua#itative
.nterna##y deve#oped princip#es re#evant to economic, environmenta#, and socia# performance and the status of their imp#ementation. !ua#itative
!ua#itative
.nc#uding re#evant risks and opportunities. !ua#itative
.nc#uding adherence or comp#iance "ith internationa##y agreed standards. !ua#itative
.nc#uding adherence or comp#iance "ith codes of conduct. !ua#itative
.nc#uding adherence or comp#iance princip#es. !ua#itative
.nc#ude fre!uency "ith "hich the highest governance body assesses sustainabi#ity performance !ua#itative
Processes for eva#uating the highest governance bodys o"n performance, particu#ar#y "ith respect to economic, environmenta#, and socia# performance. !ua#itative
0/p#anation of "hether the precautionary approach or princip#e is addressed by the organization. !ua#itative
.f yes, e/p#anation of ho" the precautionary approach or princip#e is addressed by the organization. !ua#itative
0/terna##y deve#oped economic, environmenta#, and socia# charters to "hich the organization subscribes or endorses. !ua#itative
.f app#icab#e3 date of adoption !ua#itative
.f app#icab#e3 countries/operations "here app#ied !ua#itative
.f app#icab#e3 range of stakeho#ders invo#ved in the deve#opment and governance of these !ua#itative
.f app#icab#e3 differentiate bet"een non-binding, vo#untary and ob#igatory comp#iance !ua#itative
0/terna##y deve#oped economic, environmenta#, and socia# princip#es to "hich the organization subscribes or endorses. !ua#itative
.f app#icab#e3 date of adoption !ua#itative
.f app#icab#e3 countries/operations "here app#ied. !ua#itative
.f app#icab#e3 range of stakeho#ders invo#ved in the deve#opment and governance of these . !ua#itative
Linkage bet"een compensation for members of the highest governance body, senior managers, and e/ecutives &inc#uding departure arrangements', and
the organizations performance &inc#uding socia# and environmenta# performance'.
Process for determining the composition, !ua#ifications and e/pertise of the members of the highest governance body and its committees, inc#uding any
Procedures of the highest governance body for overseeing the organizations identification and management of economic, environmenta#, and socia#
.f app#icab#e3 differentiate bet"een non-binding, vo#untary and ob#igatory comp#iance. !ua#itative
0/terna##y deve#oped Eother initiativesE to "hich the organization subscribes or endorses. !ua#itative
.f app#icab#e3 date of adoption. !ua#itative
.f app#icab#e3 countries/operations "here app#ied. !ua#itative
.f app#icab#e3 range of stakeho#ders invo#ved in the deve#opment and governance of these. !ua#itative
.f app#icab#e3 differentiate bet"een non-binding, vo#untary and ob#igatory comp#iance. !ua#itative
!ua#itative
!ua#itative
!ua#itative
!ua#itative
List of stakeho#der groups engaged by the organization. !ua#itative
,asis for identification of stakeho#ders "ith "hom to engage. !ua#itative
,asis for se#ection of stakeho#ders "ith "hom to engage. !ua#itative
.nc#uding the organizations process for defining its stakeho#der groups. !ua#itative
.nc#uding the organizations process for determining the groups "ith "hich to engage and not to engage. !ua#itative
$pproaches to stakeho#der engagement, inc#uding fre!uency of engagement by type and by stakeho#der group. !ua#itative
.nc#uding fre!uency of engagement by type . !uantitative
.nc#uding fre!uency of engagement by stakeho#der group. !uantitative
.ndicate "hether any of the engagement "as undertaken specifica##y as part of the report preparation process. !ua#itative
9ey topics and concerns that have been raised through stakeho#der engagement. !ua#itative
5o" the organization has responded to those key topics and concerns, inc#uding through its reporting. !ua#itative
!conomic
Econo/ic pe!o/ance
%ype of da
Direct economic va#ue generated3 revenues. !uantitative
Direct economic va#ue distributed3 operating costs. !uantitative
Direct economic va#ue distributed3 emp#oyee "ages and benefits. !uantitative
Direct economic va#ue distributed3 payments to providers of capita#. !uantitative
Direct economic va#ue distributed3 payments to governments &by country'. !uantitative
Direct economic va#ue distributed3 community investments. !uantitative
0conomic va#ue retained &F0conomic va#ue generated #ess &Fminus' 0conomic va#ue distributed'. !uantitative
8hether the organzations senior management considers c#imate change and the risks and opportunities it presents to the organization. !ua#itative
$ny risks and/or opportunities posed by c#imate change that have potentia# financia# imp#ications. !ua#itative
.nc#uding risks due to physica# changes associated "ith c#imate change. !ua#itative
.nc#uding regu#atory risks. !ua#itative
.nc#uding opportunities to provide ne" techno#ogies, products or services to address cha##enges re#ated to c#imate change. !ua#itative
.nc#uding potentia# competitive advantages created for the organization by regu#atory or other techno#ogy changes #inked to c#imate change. !ua#itative
8hether management has !uantitative#y estimated the financia# imp#ications of c#imate change. !ua#itative
+emberships in associations &such as industry associations' and/or nationa#/internationa# advocacy organizations in "hich the organization has positions
+emberships in associations &such as industry associations' and/or nationa#/internationa# advocacy organizations in "hich the organization participates in
+emberships in associations &such as industry associations' and/or nationa#/internationa# advocacy organizations in "hich the organizationprovides
+emberships in associations &such as industry associations' and/or nationa#/internationa# advocacy organizations in "hich the organization vie"s
Reporte
.n case of a !uantitative estimation, provide the financia# imp#ications. !uantitative
.n case of a !uantitative estimation, provide the too#s used to !uantify. !ua#itative
8hether the structure of retirement p#ans are based on defined benefit p#ans or other types of benefits. !ua#itative
8hen the retirement p#ans #iabi#ities are met by the organizations genera# resources3 the estimated va#ue of those #iabi#ities. !uantitative
!ua#itative
8hen the retirement p#ans #iabi#ities are met through a fund3 the basis on "hich that estimate has been arrived at. !ua#itative
8hen the retirement p#ans #iabi#ities are met through a fund3 "hen that estimate "as made. !ua#itative
!ua#itative
8hen not fu##y covered3 the percentage of sa#ary contributed by emp#oyee or emp#oyer. !uantitative
!ua#itative
1he aggegrate tota#s of p#an coverage. !uantitative
Significant estimated aggegrate financia# va#ue on an accrua#s basis for ta/ re#ief/credits. !uantitative
Significant estimated aggegrate financia# va#ue on an accrua#s basis for subsidies. !uantitative
!uantitative
Significant estimated aggegrate financia# va#ue on an accrua#s basis for a"ards. !uantitative
Significant estimated aggegrate financia# va#ue on an accrua#s basis for roya#ty ho#idays. !uantitative
Significant estimated aggegrate financia# va#ue on an accrua#s basis for financia# assistance from 0/port (redit $gencies. !uantitative
Significant estimated aggegrate financia# va#ue on an accrua#s basis for financia# incentives. !uantitative
!uantitative
8hether the government is present in the shareho#ding structure. !ua#itative
$ar#et presence %ype of da
1he distribution of the ratio of the entry #eve# "age by gender to the minimum "age. !uantitative
1he definition used for significant #ocations. !ua#itative
8hether a #oca# minimum "age is absent or variab#e in significant #ocations of operation by gender. !ua#itative
.n situations of different minimums, "hich minimum "age is used. !uantitative
1he organizations geographic definition of #oca#. !ua#itative
8hether the organization has a po#icy or common practices for preferring #oca##y based supp#iers either organization-"ide or for specific #ocations. !ua#itative
!uantitative
1he factors that inf#uence supp#ier se#ection &e.g. costs, environmenta# and socia# performance' in addition to their geographic #ocation. !ua#itative
!ua#itative
!uantitative
8hen there is a po#icy or there are common practices3 the definition of senior management used. !ua#itative
Indirect economic impacts %ype of da
0/p#anation of the e/tent of deve#opment &e.g. size, cost, duration' of significant investments and support on communities and #oca# economies. !uantitative
8hen there are investments3 indicate "hether these investments and services are commercia#, in-kind or pro bono engagement. !ua#itative
0/p#anation of the current or e/pected impacts &positive or negative' on communities and #oca# economies. !ua#itative
8hether the organization conducted a community needs assessment to determine infrastructure and other services need. !ua#itative
8hen a needs assessment "as conducted3 e/p#anation of resu#ts of the assessment. !ua#itative
0/p#anation of "ork undertaken to understand the indirect economic impacts the organization has at the nationa#, regiona#, or #oca# #eve#. !ua#itative
0/amp#es of indirect economic impacts, both positive and negative. !ua#itative
8hen the retirement p#ans #iabi#ities are met through a fund3 the e/tent to "hich the schemes #iabi#ities are estimated to be covered by the assests that
8hether the pensions #iabi#ities "i## be fu##y covered and if not, provide an e/p#anation of the strategy and possib#e timesca#e adopted by the emp#oyer to
1he #eve# of participation in retirement p#ans &e.g. participation in mandatory or vo#untary schemes, regiona# or country-based schemes, or those "ith
Significant estimated aggegrate financia# va#ue on an accrua#s basis for investment grants, research and deve#opment grants and other re#evant types of
Significant estimated aggegrate financia# va#ue on an accrua#s basis for any other financia# benefits received or receivab#e from any government for any
Reporte
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8hen there is a po#icy or there are common practices3 the percentage of the procurement budget used for significant #ocations of operations that is spent
8hether the organization has a g#oba# po#icy or common practices for granting preference to #oca# residents "hen hiring in significant #ocations of
8hen there is a po#icy or there are common practices3 the proportion of senior management in significant #ocations of operation from the #oca# community
Reporte
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!ua#itative
!nvironmental
1ateial"
%ype of da
!uantitative
1he tota# "eight or vo#ume of non-rene"ab#e materia#s used. !uantitative
1he tota# "eight or vo#ume of direct materia#s used. !uantitative
1he "eight or vo#ume of recyc#ed input materia#s as a percentage of the tota# input materia#s used. !uantitative
Ene$%
%ype of da
1ota# energy consumption in *ou#es or mu#tip#es. !uantitative
1ota# direct energy consumption in *ou#es or mu#tip#es by rene"ab#e primary source. !uantitative
1ota# direct energy consumption in *ou#es or mu#tip#es by non-rene"ab#e primary source. !uantitative
1ota# amount of indirect energy used by indirect non-rene"ab#e sources and indirect rene"ab#e sources in terms of intermediate energy. !uantitative
1he corresponding primary energy consumed in its production. !uantitative
1ota# energy saved by efforts to reduce energy use and increase energy efficiency. !uantitative
!uantitative
0/isting initiatives to reduce the energy re!uirements of ma*or products/product groups or services. !ua#itative
Guantified reductions in the energy re!uirements of products and services achieved during the reporting period. !uantitative
!ua#itative
.nitiatives to reduce indirect energy use. !ua#itative
!uantitative
@nder#ying assumptions and methodo#ogies used to ca#cu#ate other indirect energy use and indicate the source of information. !ua#itative
7ate
%ype of da
!uantitative
!uantitative
!uantitative
!uantitative
!uantitative
1ota# number of significant#y affected "ater sources by type, indicating3 size of "ater source in mA. !uantitative
1ota# number of significant#y affected "ater sources by type, indicating3 "hether the source is designated as a protected area. !ua#itative
1ota# number of significant#y affected "ater sources by type, indicating3 va#ue/importance of "ater source to #oca# communities.
1he tota# vo#ume of "ater recyc#ed/reused in mA by the organization per year. !uantitative
1he significance of the impacts in the conte/t of e/terna# benchmarks and stakeho#der priorites, such as nationa# and internationa# standards, protoco#s
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1he tota# of materia#s used, inc#uding materia#s purchased frome e/terna# supp#iers and those obtained from interna# sources &captive production and
Reporte
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1ota# amount of energy saved in *ou#es or mu#tip#es taking into consideration energy saved due to process redesign, conversion and retrofitting of
.f use-oriented figures are emp#oyed &e.g. energy re!uirements of a computer'3 assumptions about under#ying consumption patterns or norma#ization
1he e/tent to "hich indirect energy use has been reduced during the reporting period for use of energy-intensive materia#s, subcontracted production,
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such as "ater uti#ities by source type inc#uding surface "ater, inc#uding "ater from "et#ands, rivers, #akes and oceans.
such as "ater uti#ities by source type inc#uding3 rain"ater co##ected direct#y and stored by the reporting organization.
such as "ater uti#ities by source type inc#uding3 "aste "ater from another organization.
such as "ater uti#ities by source type inc#uding3 municipa# "ater or other "ater uti#ities.
1ota# number of significant#y affected "ater sources by type, indicating3 biodiversity va#ue &e.g species diversity and endemism, number of protected !ua#itative/
!uantitative
!ua#itative/
!uantitative
1he tota# vo#ume of "ater recyc#ed/reused by the organization as a percentage of the tota# "ater "ithdra"a# reported under 0NC. !uantitative
8iodive"it%
%ype of da
!ua#itative
!ua#itative
!ua#itative
!ua#itative
!uantitative
!ua#itative
!ua#itative
!ua#itative
!ua#itative
1he size and #ocation of a## habitat protected areas and/or restored areas &in hectares'. !uantitative
.f restored3 "hether the success of the restoration measure "as/is approved by independent e/terna# professiona#s. !ua#itative
!ua#itative
.f nationa# regu#ations have inf#uenced the specific strategies, actions or p#ans reported under this .ndicator. !ua#itative
1he organizations strategy for achieving its po#icy on biodiversity management. !ua#itative
.nc#uding integration of biodiversity considerations in ana#ytica# too#s such as environmenta# site impact assessments. !ua#itative
.nc#uding engagement "ith re#evant stakeho#ders !ua#itative
.nc#uding methodo#ogy for estab#ishing risk e/posure to biodiversity. !ua#itative
.nc#uding setting specific targets and ob*ectives. !ua#itative
.nc#uding monitoring processes. !ua#itative
.nc#uding pub#ic reporting. !ua#itative
1he actions under"ay to manage biodiversity risks identified in 0N>> and 0N>D or p#ans to undertake such activities in the future. !ua#itative
E/i""ion"0 e!!l#ent" and 9a"te %ype of da
!ua#itative
1ota# greenhouse gas emissions as the sum of direct and indirect emissions in tonnes of ()D e!uiva#ent. !uantitative
1he sum of indirect -5- emissions identified in tonnes of ()D e!uiva#ent. !uantitative
.nitiatives to reduce greenhouse gas emissions, inc#uding the areas "here the initiatives "ere imp#emented. !ua#itative
1he e/tent of greenhouse gas emissions reductions achieved during the reporting period as a direct resu#t of the initiative&s' in tonnes of ()D e!uiva#ent. !uantitative
1he emissions of specific ozone-dep#eting substances in tonnes and tonnes of (2(->> e!uiva#ent. !uantitative
Reporte
d )perationa# sites o"ned, #eased, managed, #ocated in, ad*acent to, or that contain portected areas and areas of high biodiversity va#ue outside protected
areas, by3 subsurface and/or underground #and that may be o"ned, #eased or managed by the organization.
areas, by3 position in re#ation to protected area &in the area, ad*acent to, or containing portions of the protected area' and high biodiversity protected area.
areas, by3 type of operation &office, manifacturing/production, or e/tractive'.
areas, by3 biodiversity va#ue characterized by the attribute of the protected area and high biodiversity va#ue area outside protected area &terrestria#,
areas, by3 biodiversity va#ue characterized by #isting of protected status &e.g. .@(N, Protected $rea +anagement (ategory, %amsar (onvention, nationa#
1he nature of significant direct and indirect impacts on biodiversity "ith reference to one or more of the fo##o"ing3 >. construction or use of manufacturing
p#ants, mines, and transport infrastructure6 D. po##ution6 A. introduction of substances that do not natura##y occure in the habitat from point and non-point
sources6 B. reduction of species6 :. habitat conversion6 <. changes in eco#ogica# processes outside the natura# range of variation.
Significant direct and indirect positive and negative impacts "ith reference to the fo##o"ing3 >. species affected6 D. e/tent of areas impacted6 A. duration of
8hether partnerships e/ist "ith third parties to protect or restore habitat distinct from "here the organization has overseen and imp#emented restoration or
1he number of species in habitats identified as affected by the reporting organization, indicating one of the fo##o"ing #eve#s of e/tinction risk3 critica##y
endangered6 endangered6 vu#nerab#e6 near threathened and #east concern.
!ua#itative/
!uantitative
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.ndicate the standard used, and indicate the methodo#ogy associated "ith the data "ith reference to3 direct measurement6 ca#cu#ation based on site
1he "eight of significant air emissions &in ki#ograms or mu#tip#es such as tonnes' for N)/. !uantitative
1he "eight of significant air emissions &in ki#ograms or mu#tip#es such as tonnes' for S)/. !uantitative
1he "eight of significant air emissions &in ki#ograms or mu#tip#es such as tonnes' for persistent organic po##utants &P)P'. !uantitative
1he "eight of significant air emissions &in ki#ograms or mu#tip#es such as tonnes' for vo#ati#e organic compounds &7)('. !uantitative
1he "eight of significant air emissions &in ki#ograms or mu#tip#es such as tonnes' for hazardous air po##utants &5$P'. !uantitative
1he "eight of significant air emissions &in ki#ograms or mu#tip#es such as tonnes' for stack and fugitive emissions. !uantitative
1he "eight of significant air emissions &in ki#ograms or mu#tip#es such as tonnes' for particu#ate matter &P+'. !uantitative
1he "eight of significant air emissions &in ki#ograms or mu#tip#es such as tonnes' for other standard categories of air emissions identified in regu#ations. !uantitative
1he tota# vo#ume of p#anned and unp#anned "ater discharges in cubic meters per year by destination. !uantitative
1he tota# vo#ume of p#anned and unp#anned "ater discharges in cubic meters per year by treatment method. !uantitative
1he tota# vo#ume of p#anned and unp#anned "ater discharges in cubic meters per year by "hether it "as reused by another organization. !uantitative
.f eff#uents or process "ater are discharged3 the "ater !ua#ity in terms of tota# vo#umes of eff#uents using standard eff#uent parameters. !uantitative
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for composting. !uantitative
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for reuse. !uantitative
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for recyc#ing. !uantitative
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for recovery. !uantitative
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for composting. !uantitative
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for incineration &or use as fue#'. !uantitative
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for #andfi##. !uantitative
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for deep "e## in*ection. !uantitative
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for on-site storage. !uantitative
1he tota# amount of "aste &hazardous H non-hazardous' in tonnes by type for other &to be specified by the reporting organization'. !uantitative
5o" the method of disposa# has been determined. !ua#itative
1he tota# number and tota# vo#ume of recorded significant spi##s. !uantitative
2or spi##s that "ere reported in the organizations financia# statement, report the #ocation of the spi##. !ua#itative
2or spi##s that "ere reported in the organizations financia# statement, report the vo#ume of the spi##. !uantitative
!ua#itative
.mpact of the significant spi##s. !ua#itative
1ota# "eight of hazardous "aste transported in ki#ograms or tonnes. !uantitative
1ota# "eight of imported hazardous "aste in ki#ograms or tonnes. !uantitative
1ota# "eight of e/ported hazardous "aste in ki#ograms or tonnes. !uantitative
1ota# "eight of treated hazardous "aste in ki#ograms or tonnes. !uantitative
8ater bodies significant#y affected by "ater discharges, adding information on size of "ater body in cubic meters. !uantitative
8ater bodies significant#y affected by "ater discharges, adding information on "hether the source is designated as a protected area.
!ua#itative
8ater bodies significant#y affected by "ater discharges, adding information on biodiversity va#ue. !ua#itative
Pod#ct" and "evice"
%ype of da
.nitiatives to mitigate the most significant environmenta# impacts of products/service groups in re#ation to materia#s use. !ua#itative
.nitiatives to mitigate the most significant environmenta# impacts of products/service groups in re#ation to "ater use. !ua#itative
.nitiatives to mitigate the most significant environmenta# impacts of products/service groups in re#ation to emissions. !ua#itative
.nitiatives to mitigate the most significant environmenta# impacts products/service groups in re#ation to eff#uents. !ua#itative
.nitiatives to mitigate the most significant environmenta# impacts of products/service groups in re#ation to noise. !ua#itative
.nitiatives to mitigate the most significant environmenta# impacts of products/service groups in re#ation to "aste. !ua#itative
%eport !uantitative#y the e/tent to "hich environmenta# impacts of products and services have been mitigated during the reporting period. !uantitative
2or spi##s that "ere reported in the organizations financia# statement, report the materia# of spi##, categorized by oi# spi##s, fue# spi##s, spi##s of "astes, spi##s
Reporte
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.f use-oriented figures are emp#oyed, the under#ying assumptions regarding consumption patterns or norma#ization factors. !ua#itative
1he percentage of rec#aimed products and their packaging materia#s for each category of products. !uantitative
5o" the data for this .ndicator has been co##ected. !ua#itative
Co/pliance %ype of da
!uantitative
!uantitative
!ua#itative
Tan"pot
%ype of da
1he significant environmenta# impacts of transportation used for #ogistica# purposes.
1he significant environmenta# impacts of transportation of the members of the organizations "orkforce.
1he criteria and methodo#ogy used to determine "hich environmenta# impacts are significant. !ua#itative
5o" the environmenta# impacts of transporting products, members of the organizations "orkforce, and other goods and materia#s are mitigated. !ua#itative
Oveall
%ype of da
1ota# environmenta# protection e/penditures broken do"n by "aste disposa#. !uantitative
1ota# environmenta# protection e/penditures broken do"n by emissions treatment. !uantitative
1ota# environmenta# protection e/penditures broken do"n by remeditation costs. !uantitative
1ota# environmenta# protection e/penditures broken do"n by prevention costs. !uantitative
1ota# environmenta# protection e/penditures broken do"n by environmenta# management costs. !uantitative
E/plo%/ent
%ype of da
1he tota# "orkforce broken do"n by emp#oyees, supervised "orkers, and gender. !uantitative
.f a substantia# portion of the organizations "ork is performed by se#f-emp#oyed "orkers or by individua#s other than emp#oyees or supervised "orkers. !uantitative
1he tota# number of emp#oyees broken do"n by type of emp#oyment contract and gender. !uantitative
1he tota# number of permanent emp#oyees broken do"n by emp#oyment type and gender. !uantitative
1he tota# "orkforce broken do"n by region and gender based on the sca#e of the organizations operations. !uantitative
.f app#icab#e3 any significant seasona# variations in emp#oyment numbers. !ua#itative
1ota# number of ne" emp#oyee hires entering emp#oyment during the reporting period broken do"n by gender. !uantitative
%ate of ne" emp#oyee hires entering emp#oyment during the reporting period broken do"n by gender. !uantitative
1ota# number of ne" emp#oyee hires entering emp#oyment during the reporting period broken do"n by age group. !uantitative
%ate of ne" emp#oyee hires entering emp#oyment during the reporting period broken do"n by age group. !uantitative
1ota# number of ne" emp#oyee hires entering emp#oyment during the reporting period broken do"n by region. !uantitative
%ate of ne" emp#oyee hires entering emp#oyment during the reporting period broken do"n by region. !uantitative
1ota# number of emp#oyees #eaving emp#oyment during the reporting period broken do"n by gender. !uantitative
%ate of emp#oyees #eaving emp#oyment during the reporting period broken do"n by gender. !uantitative
1ota# number of emp#oyees #eaving emp#oyment during the reporting period broken do"n by age group. !uantitative
%ate of emp#oyees #eaving emp#oyment during the reporting period broken do"n by age group. !uantitative
1ota# number of emp#oyees #eaving emp#oyment during the reporting period broken do"n by region. !uantitative
%ate of emp#oyees #eaving emp#oyment during the reporting period broken do"n by region. !uantitative
!ua#itative
1he number of emp#oyees by gender that "ere entit#ed to parenta# #eave. !uantitative
1he number of emp#oyees by gender that took parenta# #eave. !uantitative
1he number of emp#oyees "ho returned to "ork after parenta# #eave ended, by gender. !uantitative
Reporte
d
Reporte
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!ua#itative /
!uantitative
!ua#itative /
!uantitative
Reporte
d
Reporte
d
8hether #ife insurance, hea#th care, disabi#ity/inva#idity coverage, maternity/paternity #eave, retirement provision, stock o"nership and other benefits are
standard for fu##-time emp#oyees of the organization but are not provided to temporary or part-time emp#oyees, by ma*or operations.
1he number of emp#oyees "ho returned to "ork after parenta# #eave ended "ho "ere sti## emp#oyed t"e#ve months after their return to "ork, by gender. !uantitative
1he return to "ork and retention rates of emp#oyees "ho returned to "ork after #eave ended, by gender. !uantitative
%ype of da
1he percentage of tota# emp#oyees covered by co##ective bargaining agreements. !uantitative
!uantitative
!ua#itative
%ype of da
1he percentage of the tota# "orkforce represented in forma# *oint management-"orker hea#th and safety committees. !uantitative
1he #eve#&s' at "hich the committee&s' typica##y operates. !ua#itative
8hether minor &first-aid #eve#' in*uries are inc#uded. !ua#itative
.n ca#cu#ating #ost days, "hether days means ca#endar days or schedu#ed "ork days and at "hat point the #ost days count begins. !ua#itative
.n*ury rate &.%' for tota# "orkforce &tota# emp#oyees p#us supervised "orkers' by region and gender. !uantitative
!uantitative
)ccupationa# diseases rate &)D%' for tota# "orkforce &tota# emp#oyees p#us supervised "orkers' by region and gender. !uantitative
!uantitative
Lost day rate &LD%' for tota# "orkforce &tota# emp#oyees p#us supervised "orkers' by region and gender. !uantitative
!uantitative
$bensentee rate &$%' for tota# "orkforce &tota# emp#oyees p#us supervised "orkers' by region and gender. !uantitative
!uantitative
$bso#ute number of fata#ities for tota# "orkforce &tota# emp#oyees p#us supervised "orkers' by region and gender. !uantitative
!uantitative
1he system of ru#es app#ied in recording and reporting accident statistics. !ua#itative
0ducation/training program&s' to assist "ork force members, their fami#ies or community members. !ua#itative
(ounse##ing program&s' to assist "ork force members, their fami#ies or community members. !ua#itative
Prevention/%isk contro# program&s' to assist "ork force members, their fami#ies or community members. !ua#itative
1reatment program&s' to assist "ork force members, their fami#ies or community members. !ua#itative
8hether there are "orkers "ho are invo#ved in occuptationa# activities "ho have a high incidence or high risk of specific diseases. !ua#itative
8hether forma# agreements &either #oca# or g#oba#' "ith trade unions cover hea#th and safety. !ua#itative
.f yes, the e/tent to "hich various hea#th and safety topics are covered by #oca# and g#oba# agreements signed by the organization. !ua#itative
%ype of da
$verage number of hours of training per year per emp#oyee by emp#oyee category. !uantitative
$verage number of training per year per gender !uantitative
!ua#itative
!ua#itative
Reporte
d
1he minimum number of "eeks notice typica##y provided to emp#oyees and their e#ected representatives prior to the imp#ementation of significant
.f there are co##ective bargaining agreeements3 "hether the notice period and/or provisions for consu#tation and negotiation are specified in co##ective
Reporte
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.n*ury rate &.%' for independent contractors "orking on-site to "hom the reporting organization is #iab#e for the genera# safety of the "orking environment
)ccupationa# diseases rate &)D%' for independent contractors "orking on-site to "hom the reporting organization is #iab#e for the genera# safety of the
Lost day rate &LD%' for independent contractors "orking on-site to "hom the reporting organization is #iab#e for the genera# safety of the "orking
$bensentee rate &$%' for independent contractors "orking on-site to "hom the reporting organization is #iab#e for the genera# safety of the "orking
$bso#ute number of fata#ities for independent contractors "orking on-site to "hom the reporting organization is #iab#e for the genera# safety of the "orking
Reporte
d
8hether emp#oyee training or assistance programs to upgrade ski##s provide any interna# training courses, any funding support for e/terna# training and
education and/or any provision of sabbatica# periods "ith guaranteed return to emp#oyment.
8hether transition assistance programs to support emp#oyees "ho are retiring or "ho have been terminated provide any pre-retirment p#anning for
intended retirees6 any retraining for those intending to continue "orking6 any severance pay &if severancy pay is provided, does it take into account
emp#oyee age and years of service'6 any *ob p#acement services6 and any assistance on transitioning to a non-"orking #ife.
1he percentage of tota# emp#oyees &from L$>' by gender "ho received a forma# performance appraisa# and revie" during the reporting period. !uantitative
%ype of da
1he percentage of emp#oyees in the gender category &fema#e/ma#e'. !uantitative
1he percentage of emp#oyees in minority groups. !uantitative
1he percentage of emp#oyees by age group &under A?6 A?-:?6 over :?'. !uantitative
2or the identified minority and age groups, report the percentage of emp#oyees by gender. !uantitative
1he percentage of individua#s "ithin the organizations governance bodies in the gender category &fema#e/ma#e'. !uantitative
1he percentage of individua#s "ithin the organizations governance bodies in minority groups. !uantitative
1he percentage of individua#s "ithin the organizations governance bodies by age group &under A?6 A?-:?6 over :?'. !uantitative
%ype of da
%atio of the basic sa#ary and remuneration of "omen to men for each emp#oyee category, by significant #ocations of operation. !uantitative
%ype of da
1ota# number of significant investment agreements and contracts that inc#ude human rights c#auses or that under"ent human rights screening. !uantitative
Percentage of significant investment agreements and contracts that inc#ude human rights c#auses or that under"ent human rights screening. !uantitative
1he definition of Esignificant agreementsE. !ua#itative
Percentage of contracts "ith significant supp#iers and contractors that inc#uded c#auses or screening on human rights !uantitative
!uantitative
!uantitative
Percentage of emp#oyees in the reporting period trained in po#icies and procedures concerning aspects of human rights that are re#evant to operations. !uantitative
Non=di"ci/ination
%ype of da
1ota# number of incidents of discrimination during the reporting period. !uantitative
Status of the incidents and actions taken "ith reference to "hether the organization has revie"ed the incident. !ua#itative
Status of the incidents and actions taken "ith reference to "hether a remediation p#an is being imp#emented. !ua#itative
!ua#itative
Status of the incidents and actions taken "ith reference to "hether an incident is no #onger sub*ect to action. !ua#itative
%ype of da
!ua#itative
$ny measures taken by the organization in the reporting period intended to support rights to freedom of association and co##ective bargaining. !ua#itative
C2ild la:o
%ype of da
Reporte
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Reporte
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Reporte
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Percentage of contracts "ith significant supp#iers, contractors and other business partners that "ere either dec#ined or imposed performance conditions,
or "ere sub*ect to other actions as a resu#t of human rights screening.
1ota# number of hours in the reporting period devoted to training on po#icies and procedures concerning aspects of human rights that are re#evant to
Reporte
d
Status of the incidents and actions taken "ith reference to "hether a remeditation p#an has been imp#emented and resu#ts revie"ed through routine
Reporte
d
)perations and significant supp#iers identified in "hich emp#oyee rights to e/ercise freedom of association or co##ective bargaining may be at risk either in
terms of type of operations )% countries or geographica# areas "ith operations considered at risk.
Reporte
d
!ua#itative
$ny measures taken by the organization in the reporting period intended to contribute to the e#imination of chi#d #abor. !ua#itative
%ype of da
!ua#itative
$ny measures taken by the organization in the reporting period intended to contribute to the e#imination of a## forms of forced or compu#sory #abor. !ua#itative
Sec#it% pactice"
%ype of da
!uantitative
8hether training re!uirements a#so app#y to third party organizations providing security personne#. !ua#itative
Indi$eno#" i$2t"
%ype of da
1ota# number of identified incidents invo#ving indigenous rights during the reporting period. !uantitative
1he status of the incidents and actions taken "ith reference to "hether the organization has revie"ed the incident. !ua#itative
1he status of the incidents and actions taken "ith reference to "hether a remeditation p#an is being imp#emented. !ua#itative
!ua#itative
1he status of the incidents and actions taken "ith reference to "hether an incident is no #onger sub*ect to action. !ua#itative
A""e""/ent
%ype of da
1ota# number of operations, by country. !uantitative
1ota# number of operations that have undergone human rights revie"s or human rights impact assessments, by country. !uantitative
Percentage of operations that have undergone human rights revie"s or human rights impact assessments, by country. !uantitative
Re/ediation
%ype of da
1ota# number of grievances re#ated to human rights fi#ed through forma# organizationa# grievance mechanisms during the reporting period. !uantitative
1ota# number of addressed grievances re#ated to human rights from those fi#ed in the reporting period, broken do"n by interna# stakeho#ders. !uantitative
1ota# number of addressed grievances re#ated to human rights from those fi#ed in the reporting period, broken do"n by e/terna# stakeho#ders. !uantitative
!uantitative
1ota# number of reso#ved grievances re#ated to human rights from those fi#ed in the reporting period, broken do"n by interna# stakeho#ders. !uantitative
1ota# number of reso#ved grievances re#ated to human rights from those fi#ed in the reporting period, broken do"n by e/terna# stakeho#ders. !uantitative
!uantitative
!uantitative
!uantitative
!uantitative
)perations and significant supp#iers considered to have significant risk for incidents of chi#d #abor and/or young "orkers e/posed to hazardous "ork either
in terms of type of operations )% countries or geographica# areas "ith operations considered at risk.
Reporte
d
)perations considered to have significant risk for incidents of compu#sory #abor either in terms of type of operations )% countries or geographica# areas
Reporte
d
1he percentage of security personne# "ho have received forma# training in the organizations po#icies on, or specific procedures for, human rights issues
Reporte
d
1he status of the incidents and actions taken "ith reference to "hether a remeditation p#an has been imp#emented and resu#ts revie"ed through routine
Reporte
d
Reporte
d
2or grievances fi#ed by an individua# or group of peop#e and not an organization3 tota# number of addressed grievances re#ated to human rights from those
2or grievances fi#ed by an individua# or group of peop#e and not an organization3 tota# number of reso#ved grievances re#ated to human rights from those
2or grievances fi#ed by an individua# or group of peop#e and not an organization3 tota# number of grievances re#ated to human rights addressed and
reso#ved during the reporting period that "ere fi#ed before the reporting period, broken do"n by, broken do"n by gender, minority group membership and
Social: Societ%
Local co//#nitie"
%ype of da
!uantitative
.nc#uding, but not #imited to, environmenta# impact assessments and ongoing monitoring. !uantitative
.nc#uding, but not #imited to, pub#ic disc#osure of resu#ts of environmenta# and socia# impact assessments !uantitative
.nc#uding, but not #imited to, #oca# community deve#opment programs based on #oca# communitiesI needs. !uantitative
.nc#uding, but not #imited to, stakeho#der engagement p#ans based on stakeho#der mapping. !uantitative
.nc#uding, but not #imited to, broad based #oca# community consu#tation committees and processes that inc#ude vu#nerab#e groups. !uantitative
.nc#uding, but not #imited to, "orks counci#s, occupationa# hea#th and safety committees and other emp#oyee representation bodies to dea# "ith impacts. !uantitative
.nc#uding, but not #imited to, forma# #oca# community grievance processes. !uantitative
)perations and associated communities "ith significant potentia# or actua# negative impacts. !ua#itative
Location of the operations "ith significant potentia# or negative impacts. !ua#itative
Potentia# or actua# negative impacts of operations. !ua#itative
8hether, for the significant potentia# and actua# negative impacts reported in S);3 prevention and mitigation measures "ere imp#emented. !ua#itative
!ua#itative
!ua#itative
!ua#itative
8hether, for the significant potentia# and actua# negative impacts reported in S);3 Prevention and mitigation ob*ectives "ere achieved or not. !ua#itative
Co#ption
%ype of da
1he tota# number of business units ana#yzed for risks re#ated to corruption. !uantitative
1he percentage of business units ana#yzed for risks re#ated to corruption. !uantitative
1he percentage of tota# number of management emp#oyees "ho have received anti-corruption training during the reporting period. !uantitative
1he percentage of tota# number of non-management emp#oyees "ho have received anti-corruption training during the reporting period. !uantitative
$ctions taken in response to incidents of corruptions. !ua#itative
.nc#uding the tota# number of incidents in "hich emp#oyees "ere dismissed or discip#ined for corruption. !uantitative
.nc#uding the tota# number of incidents "hen contracts "ith business partners "ere not rene"ed due to vio#ations re#ated to corruption. !uantitative
$ny conc#uded #ega# cases regarding the reporting organization or its emp#oyees during the reporting period. !ua#itative
1he outcomes of such cases. !ua#itative
P#:lic polic%
%ype of da
Significant issues that are the focus of the reporting organizations participation in pub#ic po#icy deve#opment and #obbying. !ua#itative
(ore positions he#d on each of the reported issues above. !ua#itative
$ny significant differences bet"een #obbying positions and stated po#icies, sustainabi#ity goa#s or other pub#ic positions. !ua#itative
!uantitative
%ype of da
1he tota# number of #ega# actions for anti-competitive behavior, anti-trust and monopo#y practices. !uantitative
1he main outcomes of such actions, inc#uding any decisions or *udgements. !ua#itative
Co/pliance
%ype of da
Reporte
d
Percentage of operations "ith imp#emented #oca# community engagement, impact assessments, and deve#opment programs inc#uding, but not #imited to,
the use of socia# impact assessments, inc#uding gender impact assessments, based on participatory processes.
Reporte
d
Reporte
d
1he tota# monetary va#ue broken do"n by country for those countries "here the organization has ma*or operations and/or sa#es, the organization ho#ds a
significant share of the market in comparison to other organizations, or the sums contributed are significant compared to the amount contributed g#oba##y.
Reporte
d
Reporte
d
1ota# monetary va#ue of significant fines. !uantitative
Number of non-monetary sanctions. !uantitative
(ases brought through dispute reso#ution mechanisms. !ua#itative
%ype of da
2or deve#opment of product concept, "hether the hea#th and safety impacts of products and services are assessed for improvement. !ua#itative
2or %HD, "hether the hea#th and safety impacts of products and services are assessed for improvement. !ua#itative
2or certification, "hether the hea#th and safety impacts of products and services are assessed for improvement. !ua#itative
2or manufacturing and production, "hether the hea#th and safety impacts of products and services are assessed for improvement. !ua#itative
2or marketing and promotion, "hether the hea#th and safety impacts of products and services are assessed for improvement. !ua#itative
2or storage distribution and supp#y, "hether the hea#th and safety impacts of products and services are assessed for improvement. !ua#itative
2or use and service, "hether the hea#th and safety impacts of products and services are assessed for improvement. !ua#itative
2or disposa#, reuse or recyc#ing, "hether the hea#th and safety impacts of products and services are assessed for improvement. !ua#itative
Percentage of significant product or service categories that are covered by and assessed for comp#iance "ith such procedures. !uantitative
!uantitative
!uantitative
!uantitative
%ype of da
!ua#itative
!ua#itative
!ua#itative
!ua#itative
!ua#itative
1he percentage of significant product or service categories covered by and assessed for comp#iance "ith such procedures. !uantitative
!uantitative
!uantitative
!uantitative
)rganization-"ide practices in p#ace to assess and maintain customer satisfaction. !ua#itative
!ua#itative
%ype of da
$ny codes or vo#untary standards re#ating to marketing communications app#ied across the organization. !ua#itative
1he fre!uency "ith "hich the organization revie"s these standards or codes. !uantitative
8hether the organization se##s products that are banned in certain market or are the sub*ect of stakeho#der !uestions or pub#ic debate. !ua#itative
5o" the organization has responded to !uestions or concerns regarding these products. !ua#itative
Reporte
d
Reporte
d
8hether the fo##o"ing product and service information is re!uired by the organizations procedures for product and service information and #abe##ing3 the
content, particu#ar#y "ith regard to substances that might produce an environmenta# or socia# impact.
8hether the fo##o"ing product and service information is re!uired by the organizations procedures for product and service information and #abe##ing3 safe
disposa# of the product and environmenta#/socia# impacts3 other &e/p#ain'.
%esu#ts or key conc#usions of surveys conducted that "ere re#ated to the organization as a "ho#e, a ma*or product/service category or significant #ocations
Reporte
d
!uantitative
!uantitative
!uantitative
C#"to/e pivac%
%ype of da
!uantitative
1ota# number of substantiated comp#aints received concerning braches of customer privacy, categorized by comp#aints from regu#atory bodies. !uantitative
1ota# number of identified #eaks, thefts or #osses of customer data. !uantitative
Co/pliance
%ype of da
1ota# monetary va#ue of signficant fines. !uantitative
Reporte
d
1ota# number of substantiated comp#aints received concerning braches of customer privacy, categorized by comp#aints received from outside parties and
Reporte
d

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