025 gloria blue nega

GRI standards index

GRI standards index

GRI standards index

The ESG Databook 2022 references "GRI Sustainability Reporting Standards".

 

100 series (Universal)

Aspects Indicators Description Reference
Organizational profile 102-1 Name of the organization
102-2 Activities, brands, products, and services
102-3 Location of headquarters
102-4 Location of operations
102-5 Ownership and legal form
102-6 Markets served
102-7 Scale of the organization
102-8 Information on employees and other workers
102-9 Supply chain
102-10 Significant changes to the organization and its supply chain
  • (None for FY2021)
102-11 Precautionary principle or approach
102-12 External initiatives
102-13 Membership of associations -
Strategy 102-14 Statement from senior decision-maker
102-15 Key impacts, risks, and opportunities
Ethics and integrity 102-16 Values, principles, standards, and norms of behavior
102-17 Mechanisms for advice and concerns about ethics
Governance 102-18 Governance structure
102-19 Delegating authority
102-20 Executive-level responsibility for economic, environmental, and social topics
102-21 Consulting stakeholders on economic, environmental, and social topics
102-22 Composition of the highest governance body and its committees
102-23 Chair of the highest governance body
102-24 Nominating and selecting the highest governance body
102-25 Conflicts of interest
102-26 Role of highest governance body in setting purpose, values, and strategy
102-27 Collective knowledge of highest governance body
102-28 Evaluating the highest governance body's performance
102-29 Identifying and managing economic, environmental, and social impacts
102-30 Effectiveness of risk management processes
102-31 Review of economic, environmental, and social topics
102-32 Highest governance body’s role in sustainability reporting
102-33 Communicating critical concerns
102-34 Nature and total number of critical concerns -
102-35 Remuneration policies
102-36 Process for determining remuneration
102-37 Stakeholders’ involvement in remuneration -
102-38 Annual total compensation ratio -
102-39 Percentage increase in annual total compensation ratio -
Stakeholder engagement 102-40 List of stakeholder groups
102-41 Collective bargaining agreements
102-42 Identifying and selecting stakeholders -
102-43 Approach to stakeholder engagement
102-44 Key topics and concerns raised
  • (None for FY2021)
Reporting practice 102-45 Entities included in the consolidated financial statements
102-46 Defining report content and topic Boundaries
102-47 List of material topics
102-48 Restatements of information -
102-49 Changes in reporting -
Report profile 102-50 Reporting period
102-51 Date of most recent report
102-52 Reporting cycle
102-53 Contact point for questions regarding the report
102-54 Claims of reporting in accordance with the GRI Standards -
102-55 GRI content index
  • GRI standards index
102-56 External assurance
Management approach 103-1 Explanation of the material topic and its Boundary
103-2 The management approach and its components
103-3 Evaluation of the management approach

200 series (Economic topics)

Aspects Indicators Description Reference
Economic performance 201-1 Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans
201-4 Financial assistance received from government -
Market presence 202-1 Ratios of standard entry level wage by gender compared to local minimum wage -
202-2 Proportion of senior management hired from the local community
Indirect economic impacts 203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts
Procurement practices 204-1 Proportion of spending on local suppliers
Anti- corruption 205-1 Operations assessed for risks related to corruption -
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken
Anti- competitive behavior 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
  • (None for FY2021)
Tax 207-1 Approach to tax
207-2 Tax governance, control, and risk management
207-3 Stakeholder engagement and management of concerns related to tax
207-4 Country-by-country reporting

300 series (Environmental topics)

Aspects Indicators Description Reference
Materials 301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials
Energy 302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization -
302-3 Energy intensity
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services
Water and effluents 303-1 Interactions with water as a shared resource
303-2 Management of water discharge-related impacts
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption
Biodiviersity 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas -
304-2 Significant impacts of activities, products, and services on biodiversity -
304-3 Habitats protected or restored -
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations -
Emissions 305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions -
305-6 Emissions of ozone-depleting substances (ODS) -
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
Effluents and waste  306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Transport of hazardous waste -
306-5 Waste directed to disposal
Environmental compliance 307-1 Non-compliance with environmental laws and regulations
Supplier environmental 308-1 New suppliers that were screened using environmental criteria -
308-2 Negative environmental impacts in the supply chain and actions taken -

400 series (Social topics)

Aspects Indicators Description Reference
Employment 401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees -
401-3 Parental leave
Labor/ management relations 402-1 Minimum notice periods regarding operational changes -
Occupational health and safety 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
Training and education 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
Diversity and equal opportunity 405-1 Diversity of governance bodies and employees
405-2 Ratio of basic salary and remuneration of women to men -
Non- discrimination 406-1 Incidents of discrimination and corrective actions taken
  • (None for FY2021)
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
Child labor 408-1 Operations and suppliers at significant risk for incidents of child labor
Forced or compulsory labor 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
Security practices 410-1 Security personnel trained in human rights policies or procedures
Rights of indigenous peoples 411-1 Incidents of violations involving rights of indigenous peoples
  • (None for FY2021)
Human rights assessment 412-1 Operations that have been subject to human rights reviews or impact assessments
412-2 Employee training on human rights policies or procedures
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
Local communities 413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities
Supplier social assessment 414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken
Public policy 415-1 Political contributions
Customer health and safety 416-1 Assessment of the health and safety impacts of product and service categories
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
  • (None for FY2021)
Marketing and labeling 417-1 Requirements for product and service information and labeling -
417-2 Incidents of non-compliance concerning product and service information and labeling
  • (None for FY2021)
417-3 Incidents of non-compliance concerning marketing communications
  • (None for FY2021)
Customer privacy 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
  • (None for FY2021)
Socioeconomic compliance 419-1 Non-compliance with laws and regulations in the social and economic area
  • (None for FY2021)
DFF Inc.