| Element |
Indicator |
Required
Element
or Core Indicator |
Organization-
specific
Indicator |
Recommended
Element
or Additional
Indicator |
Placement
in Report |
| |
|
Must report
or explain why not
Green = Reported fully
Blue = Partially reported
Red = Not covered |
|
Optional
to report
Green = Reported fully
Blue = Partially reported |
|
1. Vision and Strategy |
TOP |
|
| 1.1 |
|
Statement of the organization's
vision and strategy regarding its contribution to
sustainable development |
|
|
|
| |
|
| • |
What are the main issues
for the organization related to the major
themes of sustainability? |
|
|
|
|
| |
|
| • |
How are stakeholders included
in identifying these issues? |
|
|
|
|
| |
|
| • |
For each issue, which stakeholders
are most affected by the organization? |
|
|
|
|
| |
|
| • |
How are these issues reflected
in the organizations' values and integrated
into its business strategies? |
|
|
|
|
| |
|
| • |
What are the organization's
objectives and actions on these issues? |
|
|
|
|
| 1.2 |
|
Statement from the CEO describing
key elements of the report |
|
|
|
| |
|
|
|
| • |
Highlights of report content
and commitment to targets |
|
|
| |
|
|
|
| • |
Description of the commitment
to economic, environmental and social goals
by the organization's leadership |
|
|
| |
|
|
|
| • |
Statement of successes and
failures |
|
|
| |
|
|
|
| • |
Performance against benchmarks
such as the previous year's performance and
targets and industry sector norms |
|
|
| |
|
|
|
| • |
The organization's approach
to stakeholder engagement |
|
|
| |
|
|
|
| • |
Major challenges for the
organization and its business sector in integrating
responsibilities for financial performance
with those for economic, environmental and
social performance, including the implications
for future business strategy |
|
|
|
|
| 2.1 |
|
Name of reporting organization |
|
|
|
| 2.2 |
|
Major products and/or services,
including brands if appropriate |
|
|
|
| 2.3 |
|
Operational structure |
|
|
|
| 2.4 |
|
Description of major divisions,
operating companies, subsidiaries and joint ventures |
|
|
|
| 2.5 |
|
Countries in which the organization's
operations are located |
|
|
|
| 2.6 |
|
Nature of ownership: legal form |
|
|
|
| 2.7 |
|
Nature of markets served |
|
|
|
| 2.8 |
|
Scale of reporting organization |
|
|
|
| 2.9 |
|
List of stakeholders |
|
|
|
| 2.10 |
|
Contact person(s) for the report,
including e-mail and web addresses |
|
|
|
| 2.11 |
|
Reporting period for informations
provided |
|
|
|
| 2.12 |
|
Date of most recent report |
|
|
|
| 2.13 |
|
Boundaries of report and any
specific limitations on the scope |
|
|
|
| 2.14 |
|
Significant changes in size,
structure, ownership or products/services that have
occurred since the previous report |
|
|
|
| 2.15 |
|
Basis for reporting on joint ventures,
partially owned subsidiaries, leased facilities,
outsourced operations and other situations that
can significantly affect comparability form period
to period and/or between reporting organizations. |
|
|
|
| 2.16 |
|
Explanation of the nature and
effect of any re-statement of information provided
in earlier reports and the reasons for such re-statement
(e.g. mergers/acquisitions, change of base years/periods,
nature of business, measurements methods) |
|
|
|
| 2.17 |
|
Decisions (not) to apply GRI
principles or protocols in the preparation of the
report |
|
|
|
| 2.18 |
|
Criteria/definitions used in
any accounting for economic, environmental and social
costs and benefits |
|
|
|
| 2.19 |
|
Significant changes from previous
years in the measurement methods applied to key
economic, environmental and social info |
|
|
|
| 2.20 |
|
Policies and internal practices
to enhance and provide assurance about the accuracy,
completeness and reliability that can be placed
on the sustainability report |
|
|
|
| 2.21 |
|
Policy and current practice with
regard to providing independent assurance for the
full report |
|
|
|
| 2.22 |
|
Means by which report users can
obtain additional information and reports about
economic, environmental and social aspects of the
organization's activities, including facility-specific
information |
|
|
|
3. Governance Structure |
TOP |
|
| 3.1 |
|
Governance structure of the organization,
including major committees under the Board of directors
that are responsible for setting strategy and for
oversight of the organization |
|
|
|
| 3.2 |
|
Percentage of the Board of directors
that are independent, non-executive directors; state
how the Board of directors determines "independence" |
|
|
|
| 3.3 |
|
Process for determining the expertise
Board of directors members need to guide the strategic
direction of the organization, including issues
related to environmental and social risks and opportunities |
|
|
|
| 3.4 |
|
Board of directors level processes
for overseeing the organization's identification
and management of economic, environmental and social
risks and opportunities |
|
|
|
| 3.5 |
|
Linkage between executive compensation
and achievement of the organization's financial
and non-financial goals |
|
|
|
| 3.6 |
|
Organizational structure and
key individuals responsible for oversight, implementation
and audit of economic, environmental, social and
related policies |
|
|
|
| 3.7 |
|
Mission and value statements,
internally developed codes of conduct or principles,
and policies relevant to economic, environmental
and social performance and the status of implementation |
|
|
|
| 3.8 |
|
Mechanisms for shareholders
to provide recommendations or direction to the Board
of directors |
|
|
|
| 3.9 |
|
Basis for identification and selection
of major stakeholders |
|
|
|
| 3.10 |
|
Approaches to stakeholder consultation
reported in terms of frequency of consultations
by types and by stakeholder group |
|
|
|
| 3.11 |
|
Type of information generated
by stakeholder engagements |
|
|
|
| 3.12 |
|
Use of info resulting from stakeholder
engagements |
|
|
|
| 3.13 |
|
Explanation of whether and how
the precautionary approach or principle is addressed
by the organization |
|
|
|
| 3.14 |
|
Externally developed, voluntary
economic, environmental and social charters, sets
of principles, or other initiatives to which the
organization subscribes or which it endorses |
|
|
|
| 3.15 |
|
Principal memberships in industry
and business associations and/or national/international
advocacy organizations |
|
|
|
| 3.16 |
|
Policies and/or systems for managing
upstream and downstream impacts, including: supply
chain management as it pertains to outsourcing and
supplier environmental and social performance and
product and service stewardship initiatives |
|
|
|
| 3.17 |
|
Reporting organization's approach
to managing indirect economic, environmental and
social impacts resulting from its activities |
|
|
|
| 3.18 |
|
Major decisions during the reporting
period regarding the location of, or changes in,
operations |
|
|
|
| 3.19 |
|
Programs and procedures pertaining
to economic, environmental and social performance.
Include discussion of: priority and target setting;
major programs to improve performance; internal
communication and training; performance monitoring;
internal and external auditing and senior management
review |
|
|
|
| 3.20 |
|
Status of certification pertaining
to economic, environmental and social management
systems – ISO 9001 and ISO 14001 |
|
|
|
|
|
| 4.1 |
|
Table identifying location of
each element of the GRI report content, by section
and indicator |
|
|
|
5. Performance Indicators |
TOP |
|
| Economic |
| Customers |
EC1 |
Net sales |
|
|
|
| |
EC2 |
Geographic breakdown of markets:
for each product or product range, national market
share by country where this is 25% or more. Market
share and sales for each country where national
sales represent 5% or more of GDP |
|
|
|
| Suppliers |
EC3 |
Costs of all goods, materials,
and services purchased |
|
|
|
| |
EC4 |
Percentage of contracts that
were paid in accordance with agreed terms, excluding
agreed penalty arrangements |
|
|
|
| Employees |
EC5 |
Total payroll and benefits (including
wages, pension, other benefits and redundancy payments)
broken down by country or region |
|
|
|
| Providers of capital |
EC6 |
Distributions to providers of
capital broken down by interest on debt and borrowings,
and dividends on all classes of shares, with any
arrears of preferred dividends to be disclosed |
|
|
|
| |
EC7 |
Increase/decrease in retained
earnings at end of period |
|
|
|
| Public sector |
EC8 |
Total sum of taxes of all types
paid broken down by country |
|
|
|
| |
EC9 |
Subsidies received broken down
by country or region |
|
|
|
| |
EC 10 |
Donations to community, civil
society and other groups broken down in terms of
cash and in-kind donations per type of group |
|
|
|
| Indirect economic impacts |
|
|
EC13 |
The organization's indirect economic
impacts |
|
|
|
| Materials |
EN1 |
Total materials use other than
water, by type |
|
|
|
| |
EN2 |
Percentage of materials used
that are wastes (processed or unprocessed) from
sources external to the reporting organizations |
|
|
|
| Energy |
EN3 |
Direct energy use segmented by
primary source: all energy sources used by the reporting
organization for its own operations as well as for
the production and delivery of energy products (e.g.
electricity or heat) to other organizations (joules) |
|
|
|
| |
EN4 |
Indirect energy use. Report on
all energy used to produce and deliver energy products
purchased by the reporting organisation (e.g., electricity
or heat). Report in joules. |
|
|
|
| |
|
|
EN17 |
Initiatives to use renewable
energy sources and to increase energy efficiency |
|
| |
|
|
EN18 |
Energy consumption footprint –
i.e. annualized lifetime energy requirements of
major products (in joules) |
|
| Water |
EN5 |
Total water use |
|
|
|
| |
|
|
EN20 |
Water sources and related ecosystems/habitats
significantly affected by use of water |
|
| Biodiversity |
EN6 |
Location and size of land owned,
leased, or managed in biodiversity-rich habitats |
|
|
|
| |
EN7 |
Description of the major impacts
on biodiversity associated with activities and/or
products and services in terrestrial, freshwater,
and marine environments |
|
|
|
| |
|
|
EN25 |
Impacts of activities and operations
on protected and sensitive areas |
|
| Emissions, effluents, and waste |
EN8 |
Greenhouse gas emissions (CO2,
CH4, N20, HFCs, PFCs, SF6) Report separate subtotals
for each gas in tonnes and in tonnes of CO2 equivalent
for the following: direct emissions from sources
owned or controlled by the reporting entity, indirect
emissions from imported electricity, heat or steam |
|
|
|
| |
EN9 |
Use and emissions of ozone-depleting
substances |
|
|
|
| |
EN10 |
NOx, SOx and other significant
air emissions by type |
|
|
|
