The ESG Databook 2022 references "GRI Sustainability Reporting Standards".
| 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 |
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| 102-11 | Precautionary principle or approach | ||
| 102-12 | External initiatives |
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| 102-13 | Membership of associations | - | |
| 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 | |
| 102-17 | Mechanisms for advice and concerns about ethics | ||
| Governance | 102-18 | Governance structure |
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| 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 |
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| 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 |
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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 | ||
| 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 |
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| 102-36 | Process for determining remuneration |
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| 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 |
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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 | ||
| 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 |
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| 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 |
| 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 | ||
| 201-3 | Defined benefit plan obligations and other retirement plans |
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| 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 |
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| Tax | 207-1 | Approach to tax |
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| 207-2 | Tax governance, control, and risk management |
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| 207-3 | Stakeholder engagement and management of concerns related to tax |
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| 207-4 | Country-by-country reporting |
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| 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 | - |
| 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 |
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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 | |
| 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 |
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| 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 |
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| 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 |
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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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