GRI INDEX

GRI Standard

Disclosure

Location/

Explanation

GRI 2: General Disclosures 2-1 Organisational details

2-2 Entities included in the organisation’s sustainability reporting

4-6

2-3 Reporting period, frequency and contact point

4-6

2-4 Restatements of information

4-6

2-5 External assurance

405

2-6 Activities, value chain and other business relationships

64-66

2-7 Employees

90-97

2-8 Workers who are not employees

2-9 Governance structure and composition

112

2-10 Nomination and selection of the highest governance body

115

2-11 Chair of the highest governance body

113

2-12 Role of the highest governance body in overseeing the Management of impacts

113

2-13 Delegation of responsibility for managing impacts

114

2-14 Role of the highest governance body in sustainability reporting

114

2-15 Conflicts of interest

115

2-16 Communication of critical concerns

118

2-17 Collective knowledge of the highest governance body

26, 116

2-18 Evaluation of the performance of the highest governance body

127

2-19 Remuneration policies

93, 95, 121

2-20 Process to determine remuneration

121

2-21 Annual total compensation ratio

200

2-22 Statement on sustainable development strategy

2-23 Policy commitments

116, 117

2-24 Embedding policy commitments

116

2-25 Processes to remediate negative impacts

118

2-26 Mechanisms for seeking advice and raising concerns

2-27 Compliance with laws and regulations

118

2-28 Membership associations

2-29 Approach to stakeholder engagement

2-30 Collective bargaining agreements

93, 95

GRI 3: Material Topics

2021

3-1 Process to determine material topics

3-2 List of material topics

3-3 Management of material topics

GRI 201: Economic

Performance 2016

201-1 Direct economic value generated and distributed

86-87

201-2 Financial implications and other risks and opportunities due to climate change

103

201-3 Defined benefit plan obligations and other retirement plans

290

GRI 202: Market Presence

2016

202-2 Proportion of senior management hired from the local community

GRI 203: Indirect Economic

Impacts 2016

203-1 Infrastructure investments and services supported

105

203-2 Significant indirect economic impacts

GRI 204: Procurement

Practices 2016

204-1 Proportion of spending on local suppliers

106

GRI 205: Anti-corruption

2016

205-2 Communication and training about anti-corruption policies and procedures

118, 119

GRI 207: Tax 2019

207-1 Approach to tax

207-2 Tax governance, control, and risk management

207-3 Stakeholder engagement and management of concerns related to tax

180

207-4 Country-by-country reporting

181

GRI 302: Energy 2016

302-1 Energy consumption within the organisation

107

302-2 Energy consumption outside of the organisation

107

302-3 Energy intensity

107

302-4 Reduction of energy consumption

107

302-5 Reductions in energy requirements of products and services

108, 109

GRI 305: Emissions 2016

305-1 Direct (Scope 1) GHG emissions

107

305-2 Energy indirect (Scope 2) GHG emissions

107

305-3 Other indirect (Scope 3) GHG emissions

107

305-4 GHG emissions intensity

107, 108

305-5 Reduction of GHG emissions

107

GRI 306: Waste 2020

306-1 Waste generation and significant waste-related impacts

108

306-3 Waste generated

108

306-4 Waste diverted from disposal

108

GRI 308: Supplier

Environmental Assessment

2016

308-1 New suppliers that were screened using environmental criteria

104

GRI 401: Employment

2016

401-1 New employee hires and employee turnover

93, 96

401-2 Benefits provided to full-time employees that are not provided to
temporary or part-time employees

95,96

401-3 Parental leave

GRI 402: Labor/

Management Relations

2016

402-1 Minimum notice periods regarding operational changes

GRI 403: Occupational

Health and Safety 2018

403-1 Occupational health and safety management system

403-2 Hazard identification, risk assessment, and incident investigation

403-3 Occupational health services

403-4 Worker participation, consultation, and communication on occupational health

and safety

403-5 Worker training on occupational health and safety

403-6 Promotion of worker health

403-7 Prevention and mitigation of occupational health and safety impacts directly
linked by business relationships

403-8 Workers covered by an occupational health and safety management system

403-9 Work-related injuries

403-10 Work-related ill health

GRI 404: Training and

Education 2016

404-1 Average hours of training per year per employee

404-2 Programs for upgrading employee skills and transition assistance programs

404-3 Percentage of employees receiving regular performance and career

development reviews

GRI 405: Diversity and

Equal Opportunity 2016

405-1 Diversity of governance bodies and employees

405-2 Ratio of basic salary and remuneration of women to men

GRI 406: Non-

discrimination 2016

406-1 Incidents of discrimination and corrective actions taken

GRI 407: Freedom of

Association and Collective

Bargaining 2016

407-1 Operations and suppliers in which the right to freedom of association and

collective bargaining may be at risk

GRI 408: Child Labor 2016 408-1 Operations and suppliers at significant risk for incidents of child labor

104

GRI 409: Forced or

Compulsory Labor 2016

409-1 Operations and suppliers at significant risk for incidents of forced or

compulsory labor

104

GRI 413: Local

Communities 2016

413-1 Operations with local community engagement, impact assessments, and

development programs

105, 106

GRI 414: Supplier Social

Assessment 2016

414-1 New suppliers that were screened using social criteria

104

GRI 418: Customer Privacy

2016

418-1 Substantiated complaints concerning breaches of customer privacy and losses

of customer data

102