025 gloria blue nega

GRI STANDARDS INDEX

GRI STANDARDS INDEX

GRI STANDARDS INDEX

The ESG Databook 2019 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

  •  

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

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

  •  

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

303-1

Water withdrawal by source

303-2

Water sources significantly affected by withdrawal of water

  •  

303-3

Water recycled and reused

  •  
BIODIVERSITY

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

Water discharge by quality and destination

306-2

Waste by type and disposal method

  •  

306-3

Significant spills

  •  

306-4

Transport of hazardous waste

  •  

306-5

Water bodies affected by water discharges and/or runoff

  •  
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

Workers representation in formal joint management-worker health and safety committees

403-2

Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities

403-3

Workers with high incidence or high risk of diseases related to their occupation

  •  

403-4

Health and safety topics covered in formal agreements with trade unions

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

  •  
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

  •  
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

  •  
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

  •  

417-3

Incidents of non-compliance concerning marketing communications

  •  
Customer Privacy

418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

  •  
Socioeconomic Compliance

419-1

Non-compliance with laws and regulations in the social and economic area

  •  
DFF Inc.