GRI Standards Content Index Sustainability

General Disclosures

GRI standards Disclosure Location
102 General Disclosures Organizational profile
102-1 Name of the organization Company Outline
102-2 Activities, brands, products, and services Brands
102-3 Location of headquarters Company Outline
102-4 Location of operations Offices / Group Companies / Overseas
102-5 Ownership and legal form Company Outline
102-6 Markets served Company Outline
102-7 Scale of the organization Company Outline
102-8 Information on employees and other workers Employment and Diversity
102-9 Supply chain Supply Chain Management
102-10 Significant changes to the organization and its supply chain Editorial Policy
102-11 Precautionary Principle or approach Information Disclosure Based on TCFD Recommendations
Compliance
Risk Management
102-12 External initiatives Information Disclosure Based on TCFD Recommendations
102-13 Membership of associations Environmental Communication
Strategy
102-14 Statement from senior decision-maker Top Message
102-15 Key impacts, risks, and opportunities Top Message
Environmental Management System
Information Disclosure Based on TCFD Recommendations
Risk Management
Ethics and integrity
102-16 Values, principles, standards, and norms of behavior Purpose / Vision / Value
Corporate Code of Conduct / Employees’ Code of Conduct
102-17 Mechanisms for advice and concerns about ethics Compliance
Governance
102-18 Governance structure Corporate Governance
102-19 Delegating authority Approaches to Sustainability
102-20 Executive-level responsibility for economic, environmental, and social topics Approaches to Sustainability
Environmental Management System
102-21 Consulting stakeholders on economic, environmental, and social topics Environmental Communication
Supply Chain Management
Improving Customer Satisfaction
Human Resources and HR Strategy
102-22 Composition of the highest governance body and its committees Corporate Governance
102-23 Chair of the highest governance body Corporate Governance
102-24 Nominating and selecting the highest governance body Corporate Governance
102-25 Conflicts of interest Corporate Governance
102-26 Role of highest governance body in setting purpose, values, and strategy Corporate Governance
Approaches to Sustainability
102-27 Collective knowledge of the highest governance body Corporate Governance
102-28 Evaluation of the performance of the highest governance body Corporate Governance
102-29 Identifying and managing economic, environmental, and social impacts Approaches to Sustainability
Information Disclosure Based on TCFD Recommendations
102-30 Effectiveness of risk management processes Risk Management
102-31 Review of economic, environmental, and social topics Approaches to Sustainability
Information Disclosure Based on TCFD Recommendations
102-32 Role of the highest governance body in sustainability reporting
102-33 Communication of critical concerns Corporate Governance
Risk Management
102-34 Nature and total number of critical concerns
102-35 Remuneration policies Corporate Governance
102-36 Process to determine remuneration Corporate Governance
102-37 Stakeholders' involvement in remuneration Corporate Governance
102-38 Annual total compensation ratio
102-39 Percentage increase in annual total compensation ratio
Stakeholder engagement
102-40 List of stakeholder groups Approaches to Sustainability
102-41 Collective bargaining agreements Human Resources and HR Strategy
102-42 Identifying and selecting stakeholders Approaches to Sustainability
102-43 Approach to stakeholder engagement
102-44 Key topics and concerns raised
Reporting practice
102-45 Entities included in the consolidated financial statements Editorial Policy
102-46 Defining report content and topic boundaries Editorial Policy
102-47 List of material topics Environmental Management System
102-48 Restatements of information N/A
102-49 Changes in reporting N/A
102-50 Reporting period Editorial Policy
102-51 Date of most recent report Editorial Policy
102-52 Reporting cycle Editorial Policy
102-53 Contact point for questions regarding the report Editorial Policy
102-54 Claims of reporting in accordance with the GRI Standards Editorial Policy
102-55 GRI content index GRI Standards Content Index
102-56 External assurance
103 Management Approach 103-1 Explanation of the material topic and its Boundary Environmental Management System
103-2 The management approach and its components Environmental Management System
103-3 Evaluation of the management approach

Economic

GRI standards Disclosure Location
201 Economic Performance 201-1 Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change Information Disclosure Based on TCFD Recommendations
201-3 Defined benefit plan obligations and other retirement plans Fair Compensation, Benefits and Evaluations
201-4 Financial assistance received from government
202 Market Presence 202-1 Ratios of standard entry level wage by gender compared to local minimum wage Fair Compensation, Benefits and Evaluations
202-2 Proportion of senior management hired from the local community
203 Indirect Economic Impacts 203-1 Infrastructure investments and services supported Contributing to Local Communities
An Inclusive Society Through Sports
Developing the Next Generation
203-2 Significant indirect economic impacts
204 Procurement Practices 204-1 Proportion of spending on local suppliers
205 Anti-corruption 205-1 Operations assessed for risks related to corruption Compliance
205-2 Communication and training about anti-corruption policies and procedures Compliance
205-3 Confirmed incidents of corruption and actions taken
206 Anti-competitive Behavior 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices N/A
207 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

Environmental

GRI standards Disclosure Location
301 Materials 301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials
302 Energy 302-1 Energy consumption within the organization Realization of a Carbon-free Society
302-2 Energy consumption outside of the organization
302-3 Energy intensity
302-4 Reduction of energy consumption Realization of a Carbon-free Society
302-5 Reductions in energy requirements of products and services
303 Water and Effluents 303-1 Interactions with water as a shared resource
303-2 Management of water discharge-related impacts
303-3 Water withdrawal Realization of a Circular Society
303-4 Water discharge Realization of a Circular Society
303-5 Water consumption Realization of a Circular Society
304 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
305 Emissions 305-1 Direct (Scope 1) GHG emissions Realization of a Carbon-free Society
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 Realization of a Carbon-free Society
305-6 Emissions of ozone-depleting substances (ODS) Realization of a Carbon-free Society
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions N/A
306 Waste 306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste-related impacts
306-3 Waste generated Realization of a Circular Society
306-4 Waste diverted from disposal
306-5 Waste directed to disposal
307 Environmental Compliance 307-1 Non-compliance with environmental laws and regulations Environmental Management System
308 Supplier Environmental Assessment 308-1 New suppliers that were screened using environmental criteria Supply Chain Management
308-2 Negative environmental impacts in the supply chain and actions taken Supply Chain Management

Social

GRI standards Disclosure Location
401 Employment 401-1 New employee hires and employee turnover Employment and Diversity
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Employee-Friendly Workplace
Fair Compensation, Benefits and Evaluations
401-3 Parental leave Employee-Friendly Workplace
402 Labor / Management Relations 402-1 Minimum notice periods regarding operational changes
403 Occupational Health and Safety 403-1 Occupational health and safety management system Occupational Health and Safety
403-2 Hazard identification, risk assessment, and incident investigation Occupational Health and Safety
403-3 Occupational health services
403-4 Worker participation, consultation, and communication on occupational health and safety Occupational Health and Safety
403-5 Worker training on occupational health and safety Health Management
Occupational Health and Safety
403-6 Promotion of worker health Health Management
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Occupational Health and Safety
403-8 Workers covered by an occupational health and safety management system Occupational Health and Safety
403-9 Work-related injuries Occupational Health and Safety
403-10 Work-related ill health Occupational Health and Safety
Health Management
404 Training and Education 404-1 Average hours of training per year per employee Talent Development
404-2 Programs for upgrading employee skills and transition assistance programs Talent Development
404-3 Percentage of employees receiving regular performance and career development reviews Talent Development
405 Diversity and Equal Opportunity 405-1 Diversity of governance bodies and employees Employment and Diversity
405-2 Ratio of basic salary and remuneration of women to men Fair Compensation, Benefits and Evaluations
406 Non-discrimination 406-1 Incidents of discrimination and corrective actions taken
407 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
408 Child Labor 408-1 Operations and suppliers at significant risk for incidents of child labor Supply Chain Management
409 Forced or Compulsory Labor 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Supply Chain Management
410 Security Practices 410-1 Security personnel trained in human rights policies or procedures
411 Rights of Indigenous Peoples 411-1 Incidents of violations involving rights of indigenous peoples
412 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
413 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
414 Supplier Social Assessment 414-1 New suppliers that were screened using social criteria Supply Chain Management
414-2 Negative social impacts in the supply chain and actions taken Supply Chain Management
415 Public Policy 415-1 Political contributions
416 Customer Health and Safety 416-1 Assessment of the health and safety impacts of product and service categories Quality Control
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Quality Control
417 Marketing and Labeling 417-1 Requirements for product and service information and labeling Quality Control
417-2 Incidents of non-compliance concerning product and service information and labeling Quality Control
417-3 Incidents of non-compliance concerning marketing communications Quality Control
418 Customer Privacy 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
419 Socioeconomic Compliance 419-1 Non-compliance with laws and regulations in the social and economic area N/A
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