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GRI guidelines index

GRI guidelines index Key Facts ISO 26000 Core Subjects

"—" stands for N/A.

1. Strategy and Analysis

table1 : 1. Strategy and Analysis
Item Indicator Link
1.1 Statement from the most senior decision maker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy. Message from the Group CEO
1.2 Description of key impacts, risks, and opportunities.
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2. Organizational Profile

table2 : 2. Organizational Profile
Item Indicator Link
2.1 Name of the organization.
2.2 Primary brands, products, and / or services.
2.3 Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.
2.4 Location of organization's headquarters.
2.5 Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.
2.6 Nature of ownership and legal form.
2.7 Markets served (including geographic breakdown, sectors served, and types of customers / beneficiaries).
2.8 Scale of the reporting organization, including:
  • Number of employees;
  • Number of operations;
  • Net sales (for private sector organizations) or net revenues (for public sector organizations);
  • Total capitalization broken down in terms of debt and equity (for private sector organizations); and
  • Quantity of products or services provided.
2.9 Significant changes during the reporting period regarding size, structure, or ownership including:
  • The location of, or changes in operations, including facility openings, closings, and expansions; and
  • Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations).
 —
2.10 Awards received in the reporting period.
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3. Report Parameters

table3 : 3. Report Parameters
Item Indicator Link
Report Profile
3.1 Reporting period (e.g., fiscal / calendar year) for information provided.
3.2 Date of most recent previous report (if any).
3.3 Reporting cycle (annual, biennial, etc.).
3.4 Contact point for questions regarding the report or its contents.
Report Scope and Boundary
3.5 Process for defining report content, including:
  • Determining materiality;
  • Prioritizing topics within the report; and
  • Identifying stakeholders the organization expects to use the report.
3.6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers).
3.7 State any specific limitations on the scope or boundary of the report.
3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and / or between organizations. —
3.9 Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report.
3.10 Explanation of the effect of any re-statements 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, measurement methods). —
3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.
GRI Content Index
3.12 Table identifying the location of the Standard Disclosures in the report. GRI guidelines index
Assurance
3.13 Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s).
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4. Governance, Commitments, and Engagement

table4 : 4. Governance, Commitments, and Engagement
Item Indicator Link
Governance
4.1 Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.
4.2 Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization's management and the reasons for this arrangement).
4.3 For organizations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and / or non-executive members.
4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.
4.5 Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization's performance (including social and environmental performance).
4.6 Processes in place for the highest governance body to ensure conflicts of interest are avoided.
4.7 Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees, including any consideration of gender and other indicators of diversity.
4.8 Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation.
4.9 Procedures of the highest governance body for overseeing the organization's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles.
4.10 Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance.
Commitments to External Initiatives
4.11 Explanation of whether and how the precautionary approach or principle is addressed by the organization.
4.12 Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.
4.13 Memberships in associations (such as industry associations) and / or national / international advocacy organizations in which the organization:
  • Has positions in governance bodies;
  • Participates in projects or committees;
  • Provides substantive funding beyond routine membership dues; or
  • Views membership as strategic.
Stakeholder Engagement
4.14 List of stakeholder groups engaged by the organization.
4.15 Basis for identification and selection of stakeholders with whom to engage.
4.16 Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.
4.17 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.
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5. Management Approach and Performance Indicators

table5 : 5. Management Approach and Performance Indicators
Item Indicator Link
Financial Services Sector Specific Disclosure on Management Approach
FS1 Policies with specific environmental and social components applied to business lines.
FS2 Procedures for assessing and screening environmental and social risks in business lines.
FS3 Processes for monitoring clients' implementation of and compliance with environmental and social requirements included in agreements or transactions.
FS4 Process(es) for improving staff competency to implement the environmental and social policies and procedures as applied to business lines.
FS5 Interactions with clients / investees / business partners regarding environmental and social risks and opportunities.
Product and Service Impact
Aspect: Product Portfolio
FS6 Percentage of the portfolio for business lines by specific region, size (e.g. micro / SME / large) and by sector.
FS7 Monetary value of products and services designed to deliver a specific social benefit for each business line broken down by purpose.
FS8 Monetary value of products and services designed to deliver a specific environmental benefit for each business line broken down by purpose.
Aspect: Audit
FS9 Coverage and frequency of audits to assess implementation of environmental and social policies and risk assessment procedures.
Aspect: Active Ownership
FS10 Percentage and number of companies held in the institution's portfolio with which the reporting organization has interacted on environmental or social issues. blank
FS11 Percentage of assets subject to positive and negative environmental or social screening. blank
FS12 Voting polic(ies) applied to environmental or social issues for shares over which the reporting organization holds the right to vote shares or advises on voting. blank
Economic
  Management Approach
Aspect: Economic Performance
EC1 Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.
EC2 Financial implications and other risks and opportunities for the organization's activities due to climate change.
EC3 Coverage of the organization's defined benefit plan obligations.
EC4 Significant financial assistance received from government. —
Aspect: Market Presence
EC5 Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation. blank
EC6 Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. blank
EC7 Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation.
Aspect: Indirect Economic Impacts
EC8 Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in kind, or pro bono engagement.
EC9 Understanding and describing significant indirect economic impacts, including the extent of impacts. blank
Environmental
  Management Approach
Aspect: Materials
EN1 Materials used by weight or volume.
EN2 Percentage of materials used that are recycled input materials. blank
Aspect: Energy
EN3 Direct energy consumption by primary energy source. blank
EN4 Indirect energy consumption by primary energy source.
EN5 Energy saved due to conservation and efficiency improvements.
EN6 Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives.
EN7 Initiatives to reduce indirect energy consumption and reductions achieved.
Aspect: Water
EN8 Total water withdrawal by source.
EN9 Water sources significantly affected by withdrawal of water. —
EN10 Percentage and total volume of water recycled and reused. —
Aspect: Biodiversity
EN11 Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. —
EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.
EN13 Habitats protected or restored. —
EN14 Strategies, current actions, and future plans for managing impacts on biodiversity. —
EN15 Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk. —
Aspect: Emissions, Effluents, and Waste
EN16 Total direct and indirect greenhouse gas emissions by weight.
EN17 Other relevant indirect greenhouse gas emissions by weight.
EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved.
EN19 Emissions of ozone-depleting substances by weight. —
EN20 NOx, SOx, and other significant air emissions by type and weight. —
EN21 Total water discharge by quality and destination. blank
EN22 Total weight of waste by type and disposal method.
EN23 Total number and volume of significant spills. —
EN24 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally. —
EN25 Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization's discharges of water and runoff. —
Aspect: Products and Services
EN26 Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.
EN27 Percentage of products sold and their packaging materials that are reclaimed by category. —
Aspect: Compliance
EN28 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations. —
Aspect: Transport
EN29 Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce.
Aspect: Overall
EN30 Total environmental protection expenditures and investments by type. blank
Labor Practices and Decent Work
  Management Approach
Aspect: Employment
LA1 Total workforce by employment type, employment contract, and region, broken down by gender.
LA2 Total number and rate of new employee hires and employee turnover by age group, gender, and region.
LA3 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations.
LA15 Return to work and retention rates after parental leave, by gender.
Aspect: Labor / Management Relations
LA4 Percentage of employees covered by collective bargaining agreements.
LA5 Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements. blank
Aspect: Operational Health and Safety
LA6 Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs.
LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region and by gender. blank
LA8 Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.
LA9 Health and safety topics covered in formal agreements with trade unions. blank
Aspect: Training and Education
LA10 Average hours of training per year per employee by gender, and by employee category.
LA11 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.
LA12 Percentage of employees receiving regular performance and career development reviews, by gender.
Aspect: Diversity and Equal Opportunity
LA13 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity.
Aspect: Equal Remuneration for Women and Men
LA14 Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation.
Human Rights
  Management Approach
Aspect: Investment and Procurement Practices
HR1 Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening. blank
HR2 Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken. blank
HR3 Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.
Aspect: Non-Discrimination
HR4 Total number of incidents of discrimination and corrective actions taken. blank
Aspect: Freedom of Association and Collective Bargaining
HR5 Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be voilated or at significant risk, and actions taken to support these rights. —
Aspect: Child Labor
HR6 Operations and significant suppliers identified as having signifi cant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor. —
Aspect: Forced and Compulsory Labor
HR7 Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor. —
Aspect: Security Practices
HR8 Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations. —
Aspect: Indigenous Rights
HR9 Total number of incidents of violations involving rights of indigenous people and actions taken. —
Aspect: Assessment
HR10 Percentage and total number of operations that have been subject to human rights reviews and / or impact assessments. —
Aspect: Remediation
HR11 Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms. —
Society
  Management Approach
Aspect: Local Community
SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs.
SO9 Operations with significant potential or actual negative impacts on local communities. —
SO10 Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities. —
FS13 Access points in low-populated or economically disadvantaged areas by type. blank
FS14 Initiatives to improve access to financial services for disadvantaged people.
Aspect: Corruption
SO2 Percentage and total number of business units analyzed for risks related to corruption. blank
SO3 Percentage of employees trained in organization's anti-corruption policies and procedures.
SO4 Actions taken in response to incidents of corruption.
Aspect: Public Policy
SO5 Public policy positions and participation in public policy development and lobbying.
SO6 Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country. blank
SO7 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.
Aspect: Compliance
SO8 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations. blank
Product Responsibility
  Management Approach
Aspect: Customer Health and Safety
PR1 Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.
PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes. —
Aspect: Product and Service Labeling
FS15 Policies for the fair design and sale of financial products and services.
PR3 Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.
PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. —
PR5 Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.
FS16 Initiatives to enhance financial literacy by type of beneficiary.
Aspect: Marketing Communications
PR6 Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.
PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes. blank
Aspect: Customer Privacy
PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. blank
Aspect: Compliance
PR9 Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services. blank
Our Approach External assessment
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