The ESG Databook 2019 references "GRI Sustainability Reporting Standards".
| Aspects | Indicators | Description | Reference |
|---|---|---|---|
| Organizational Profile |
102-1 |
Name of the organization |
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102-2 |
Activities, brands, products, and services |
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102-3 |
Location of headquarters |
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102-4 |
Location of operations |
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102-5 |
Ownership and legal form |
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102-6 |
Markets served |
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102-7 |
Scale of the organization |
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102-8 |
Information on employees and other workers |
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102-9 |
Supply chain |
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102-10 |
Significant changes to the organization and its supply chain |
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102-11 |
Precautionary Principle or approach |
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102-12 |
External initiatives |
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102-13 |
Membership of associations |
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| Strategy |
102-14 |
Statement from senior decision-maker |
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102-15 |
Key impacts, risks, and opportunities |
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| Ethics and Integrity |
102-16 |
Values, principles, standards, and norms of behavior |
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102-17 |
Mechanisms for advice and concerns about ethics |
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| Governance |
102-18 |
Governance structure |
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102-19 |
Delegating authority |
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102-20 |
Executive-level responsibility for economic, environmental, and social topics |
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102-21 |
Consulting stakeholders on economic, environmental, and social topics |
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102-22 |
Composition of the highest governance body and its committees |
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102-23 |
Chair of the highest governance body |
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102-24 |
Nominating and selecting the highest governance body |
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102-25 |
Conflicts of interest |
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102-26 |
Role of highest governance body in setting purpose, values, and strategy |
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102-27 |
Collective knowledge of highest governance body |
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102-28 |
Evaluating the highest governance body's performance |
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102-29 |
Identifying and managing economic, environmental, and social impacts |
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102-30 |
Effectiveness of risk management processes |
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102-31 |
Review of economic, environmental, and social topics |
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102-32 |
Highest governance body’s role in sustainability reporting |
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102-33 |
Communicating critical concerns |
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102-34 |
Nature and total number of critical concerns |
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102-35 |
Remuneration policies |
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102-36 |
Process for determining remuneration |
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102-37 |
Stakeholders’ involvement in remuneration |
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102-38 |
Annual total compensation ratio |
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102-39 |
Percentage increase in annual total compensation ratio |
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| Stakeholder Engagement |
102-40 |
List of stakeholder groups |
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102-41 |
Collective bargaining agreements |
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102-42 |
Identifying and selecting stakeholders |
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102-43 |
Approach to stakeholder engagement |
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102-44 |
Key topics and concerns raised |
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| Reporting Practice |
102-45 |
Entities included in the consolidated financial statements |
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102-46 |
Defining report content and topic Boundaries |
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102-47 |
List of material topics |
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102-48 |
Restatements of information |
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102-49 |
Changes in reporting |
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| Report Profile |
102-50 |
Reporting period |
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102-51 |
Date of most recent report |
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102-52 |
Reporting cycle |
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102-53 |
Contact point for questions regarding the report |
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102-54 |
Claims of reporting in accordance with the GRI Standards |
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102-55 |
GRI content index |
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102-56 |
External assurance |
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| Management Approach | |||
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103-1 |
Explanation of the material topic and its Boundary |
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103-2 |
The management approach and its components |
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103-3 |
Evaluation of the management approach |
| Aspects | Indicators | Description | Reference |
|---|---|---|---|
| Economic Performance |
201-1 |
Direct economic value generated and distributed |
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201-2 |
Financial implications and other risks and opportunities due to climate change |
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201-3 |
Defined benefit plan obligations and other retirement plans |
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201-4 |
Financial assistance received from government |
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| Market Presence |
202-1 |
Ratios of standard entry level wage by gender compared to local minimum wage |
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202-2 |
Proportion of senior management hired from the local community |
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| Indirect Economic Impacts |
203-1 |
Infrastructure investments and services supported |
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203-2 |
Significant indirect economic impacts |
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| Procurement Practices |
204-1 |
Proportion of spending on local suppliers |
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| Anti- corruption |
205-1 |
Operations assessed for risks related to corruption |
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205-2 |
Communication and training about anti-corruption policies and procedures |
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205-3 |
Confirmed incidents of corruption and actions taken |
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| Anti- competitive Behavior |
206-1 |
Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
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| Aspects | Indicators | Description | Reference |
|---|---|---|---|
| Materials |
301-1 |
Materials used by weight or volume |
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301-2 |
Recycled input materials used |
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301-3 |
Reclaimed products and their packaging materials |
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| Energy |
302-1 |
Energy consumption within the organization |
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302-2 |
Energy consumption outside of the organization |
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302-3 |
Energy intensity |
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302-4 |
Reduction of energy consumption |
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302-5 |
Reductions in energy requirements of products and services |
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| WATER |
303-1 |
Water withdrawal by source |
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303-2 |
Water sources significantly affected by withdrawal of water |
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303-3 |
Water recycled and reused |
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| BIODIVERSITY |
304-1 |
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas |
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304-2 |
Significant impacts of activities, products, and services on biodiversity |
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304-3 |
Habitats protected or restored |
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304-4 |
IUCN Red List species and national conservation list species with habitats in areas affected by operations |
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| EMISSIONS |
305-1 |
Direct (Scope 1) GHG emissions |
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305-2 |
Energy indirect (Scope 2) GHG emissions |
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305-3 |
Other indirect (Scope 3) GHG emissions |
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305-4 |
GHG emissions intensity |
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305-5 |
Reduction of GHG emissions |
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305-6 |
Emissions of ozone-depleting substances (ODS) |
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305-7 |
Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions |
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| EFFLUENTS AND WASTE |
306-1 |
Water discharge by quality and destination |
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306-2 |
Waste by type and disposal method |
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306-3 |
Significant spills |
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306-4 |
Transport of hazardous waste |
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306-5 |
Water bodies affected by water discharges and/or runoff |
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| ENVIRONMENTAL COMPLIANCE |
307-1 |
Non-compliance with environmental laws and regulations |
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| SUPPLIER ENVIRONMENTAL |
308-1 |
New suppliers that were screened using environmental criteria |
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308-2 |
Negative environmental impacts in the supply chain and actions taken |
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| Aspects | Indicators | Description | Reference |
|---|---|---|---|
| Employment |
401-1 |
New employee hires and employee turnover |
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401-2 |
Benefits provided to full-time employees that are not provided to temporary or part-time employees |
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401-3 |
Parental leave |
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| Labor/ Management Relations |
402-1 |
Minimum notice periods regarding operational changes |
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| Occupational Health and Safety |
403-1 |
Workers representation in formal joint management-worker health and safety committees |
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403-2 |
Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities |
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403-3 |
Workers with high incidence or high risk of diseases related to their occupation |
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403-4 |
Health and safety topics covered in formal agreements with trade unions |
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| Training and Education |
404-1 |
Average hours of training per year per employee |
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404-2 |
Programs for upgrading employee skills and transition assistance programs |
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404-3 |
Percentage of employees receiving regular performance and career development reviews |
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| Diversity and Equal Opportunity |
405-1 |
Diversity of governance bodies and employees |
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405-2 |
Ratio of basic salary and remuneration of women to men |
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| Non- discrimination |
406-1 |
Incidents of discrimination and corrective actions taken |
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| Freedom of Association and Collective Bargaining |
407-1 |
Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
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| Child Labor |
408-1 |
Operations and suppliers at significant risk for incidents of child labor |
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| Forced or Compulsory Labor |
409-1 |
Operations and suppliers at significant risk for incidents of forced or compulsory labor |
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| Security Practices |
410-1 |
Security personnel trained in human rights policies or procedures |
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| Rights of Indigenous Peoples |
411-1 |
Incidents of violations involving rights of indigenous peoples |
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| Human Rights Assessment |
412-1 |
Operations that have been subject to human rights reviews or impact assessments |
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412-2 |
Employee training on human rights policies or procedures |
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412-3 |
Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening |
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| Local Communities |
413-1 |
Operations with local community engagement, impact assessments, and development programs |
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413-2 |
Operations with significant actual and potential negative impacts on local communities |
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| Supplier Social Assessment |
414-1 |
New suppliers that were screened using social criteria |
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414-2 |
Negative social impacts in the supply chain and actions taken |
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| Public Policy |
415-1 |
Political contributions |
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| Customer Health and Safety |
416-1 |
Assessment of the health and safety impacts of product and service categories |
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416-2 |
Incidents of non-compliance concerning the health and safety impacts of products and services |
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| Marketing and Labeling |
417-1 |
Requirements for product and service information and labeling |
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417-2 |
Incidents of non-compliance concerning product and service information and labeling |
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417-3 |
Incidents of non-compliance concerning marketing communications |
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| Customer Privacy |
418-1 |
Substantiated complaints concerning breaches of customer privacy and losses of customer data |
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| Socioeconomic Compliance |
419-1 |
Non-compliance with laws and regulations in the social and economic area |
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