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GRI Standards Content Index

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Disclosure Report Page
Organizational profile
102-1 Name of the organization

a.  Name of the organization

P003
102-2 Activities, brands, products, and services

a.  A description of the organization's activities.

b.  Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.

P17(A)
102-3 Location of headquarters

a.  Location of the organization's headquarters.

P001
102-4 Location of operations

a.  Number of countries where the organization operates, and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report.

P003
102-5 Ownership and legal form

a.  Nature of ownership and legal form.

P003
102-6 Markets served

a.  Markets served, including:

i.  geographic locations where products and services are offered;

ii.  sectors served;

iii.  types of customers and beneficiaries.

P003
P17(A)
102-7 Scale of the organization

a.  Scale of the organization, including:

i.  total number of employees;

ii.  total number of operations;

iii.  net sales (for private sector organizations) or net revenues (for public sector organizations);

iv.  total capitalization (for private sector organizations) broken down in terms of debt and equity;

v.  quantity of products or services provided.

P004
102-8 Information on employees and other workers

a.  Total number of employees by employment contract (permanent and temporary), by gender.

b.  Total number of employees by employment contract (permanent and temporary), by region.

c.  Total number of employees by employment type (full-time and parttime), by gender.

d.  Whether a significant portion of the organization's activities are performed by workers who are not employees. If applicable, a description of the nature and scale of work performed by workers who are not employees.

e.  Any significant variations in the numbers reported in Disclosures 102-8-a, 102-8-b, and 102-8-c (such as seasonal variations in the tourism or agricultural industries).

f.  An explanation of how the data have been compiled, including any assumptions made.

P085
102-9 Supply chain

a.  A description of the organization's supply chain, including its main elements as they relate to the organization's activities, primary brands, products, and services.

P071-073
102-10 Significant changes to the organization and its supply chain

a.  Significant changes to the organization's size, structure, ownership, or supply chain, including:

i.  Changes in the location of, or changes in, operations, including facility openings, closings, and expansions;

ii.  Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations);

iii.  Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination.

Not applicable

102-11 Precautionary Principle or approach

a.  Whether and how the organization applies the Precautionary Principle

P041-044
P103-106
102-12 External initiatives

a.  A list of externally-developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes, or which it endorses.

P044
P056
102-13 Membership of associations

a.  A list of the main memberships of industry or other associations, and national or international advocacy organizations.

P004

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Strategy
102-14 Statement from senior decision-maker

a.  A statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy for addressing sustainability.

102-15 Key impacts, risks, and opportunities

a.  A description of key impacts, risks, and opportunities.

P041-044
P103-106
Ethics and integrity
102-16 Values, principles, standards, and norms of behavior

a.  A description of the organization's values, principles, standards, and norms of behavior.

P005
P032
P032
P067
P099
102-17 Mechanisms for advice and concerns about ethics

a.  A description of internal and external mechanisms for:

i.  seeking advice about ethical and lawful behavior, and organizational integrity;

ii.  reporting concerns about unethical or unlawful behavior, and organizational integrity.

P101
Governance
102-18 Governance structure

a.  Governance structure of the organization, including committees of the highest governance body.

b.  Committees responsible for decision-making on economic, environmental, and social topics.

P010
P035
P088
P103
102-19 Delegating authority

a.  a. Process for delegating authority for economic, environmental, and social topics from the highest governance body to senior executives and other employees.

P010
102-20 Executive-level responsibility for economic, environmental, and social topics

a.  Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental, and social topics.

b.  Whether post holders report directly to the highest governance body.

P010
P089-091
102-21 Consulting stakeholders on economic, environmental, and social topics

a.  Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics.

b.  If consultation is delegated, describe to whom it is delegated and how the resulting feedback is provided to the highest governance body.

P012-015
102-22 Composition of the highest governance body and its committees

a.  Composition of the highest governance body and its committees by:

i.  executive or non-executive;

ii.  independence;

iii.  tenure on the governance body;

iv.  number of each individual's other significant positions and commitments, and the nature of the commitments;

v.  gender;

vi.  membership of under-represented social groups;

vii.  competencies relating to economic, environmental, and social topics;

viii.  stakeholder representation.

P088
P095-096
P098
102-23 Chair of the highest governance body

a.  Whether the chair of the highest governance body is also an executive officer in the organization.

b.  If the chair is also an executive officer, describe his or her function within the organization's management and the reasons for this arrangement.

P089-091
102-24 Nominating and selecting the highest governance body

a.  Nomination and selection processes for the highest governance body and its committees.

b.  Criteria used for nominating and selecting highest governance body members, including whether and how:

i.  stakeholders (including shareholders) are involved;

ii.  diversity is considered;

iii.  independence is considered;

iv.  expertise and experience relating to economic, environmental, and social topics are considered.

P092
P095

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Disclosure Report Page
Governance
102-25 Conflicts of interest

a.  Processes for the highest governance body to ensure conflicts of interest are avoided and managed.

b.  Whether conflicts of interest are disclosed to stakeholders, including, as a minimum:

i.  Cross-board membership;

ii.  Cross-shareholding with suppliers and other stakeholders;

iii.  Existence of controlling shareholder;

iv.  Related party disclosures.

P088-098
102-26 Role of highest governance body in setting purpose, values, and strategy

a.  Highest governance body's and senior executives' roles in the development, approval, and updating of the organization's purpose, value or mission statements, strategies, policies, and goals related to economic, environmental, and social topics.

P010
P088
102-27 Collective knowledge of highest governance body

a.  Measures taken to develop and enhance the highest governance body's collective knowledge of economic, environmental, and social topics.

P091-092
P094-095
102-28 Evaluating the highest governance body's performance

a.  Processes for evaluating the highest governance body's performance with respect to governance of economic, environmental, and social topics.

b.  Whether such evaluation is independent or not, and its frequency.

c.  Whether such evaluation is a self-assessment.

d.  Actions taken in response to evaluation of the highest governance body's performance with respect to governance of economic, environmental, and social topics, including, as a minimum, changes in membership and organizational practice.

102-29 Identifying and managing economic, environmental, and social impacts

a.  Highest governance body's role in identifying and managing economic, environmental, and social topics and their impacts, risks, and opportunities - including its role in the implementation of due diligence processes.

b.  Whether stakeholder consultation is used to support the highest governance body's identification and management of economic, environmental, and social topics and their impacts, risks, and opportunities.

P010
P041
P103
102-30 Effectiveness of risk management processes

a.  Highest governance body's role in reviewing the effectiveness of the organization's risk management processes for economic, environmental, and social topics.

P010
P103
102-31 Review of economic, environmental, and social topics

a.  Frequency of the highest governance body's review of economic, environmental, and social topics and their impacts, risks, and opportunities.

P010
P103
102-32 Highest governance body's role in sustainability reporting

a.  The highest committee or position that formally reviews and approves the organization's sustainability report and ensures that all material topics are covered.

P010
102-33 Communicating critical concerns

a.  Process for communicating critical concerns to the highest governance body.

P015
P101-102
102-34 Nature and total number of critical concerns

a.  Total number and nature of critical concerns that were communicated to the highest governance body.

b.  Mechanism(s) used to address and resolve critical concerns.

P101
102-35 Remuneration policies

a.  Remuneration policies for the highest governance body and senior executives for the following types of remuneration:

i.  Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses, and deferred or vested shares;

ii.  Sign-on bonuses or recruitment incentive payments;

iii.  Termination payments;

iv.  Clawbacks;

iv.  Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees.

b.  How performance criteria in the remuneration policies relate to the highest governance body's and senior executives' objectives for economic, environmental, and social topics.

P096
102-36 Process for determining remuneration

a.  Process for determining remuneration.

b.  Whether remuneration consultants are involved in determining remuneration and whether they are independent of management.

c.  Any other relationships that the remuneration consultants have with the organization.

P096
102-37 Stakeholders' involvement in remuneration

a.  How stakeholders' views are sought and taken into account regarding remuneration.

b.  If applicable, the results of votes on remuneration policies and proposals.

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Governance
102-38 Annual total compensation ratio

a.  Ratio of the annual total compensation for the organization's highestpaid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highestpaid individual) in the same country.

P098
102-39 Percentage increase in annual total compensation ratio

a.  Ratio of the percentage increase in annual total compensation for the organization's highest-paid individual in each country of significant operations to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual) in the same country.

Stakeholder engagement
102-40 List of stakeholder groups

a.  A list of stakeholder groups engaged by the organization.

P013-014
102-41 Collective bargaining agreements

a.  Percentage of total employees covered by collective bargaining

P085
102-42 Identifying and selecting stakeholders

a.  The basis for identifying and selecting stakeholders with whom to engage.

P012-015
102-43 Approach to stakeholder engagement

a.  The organization's approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process.

P012-015
102-44 Key topics and concerns raised

a.  Key topics and concerns that have been raised through stakeholder engagement, including:

i.  how the organization has responded to those key topics and concerns, including through its reporting;

ii.  the stakeholder groups that raised each of the key topics and concerns.

P015
P101
Reporting practice
102-45 Entities included in the consolidated financial statements

a.  A list of all entities included in the organization's consolidated financial statements or equivalent documents.

b.  Whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report.

P003
P004
102-46 Defining report content and topic Boundaries

a.  An explanation of the process for defining the report content and the topic Boundaries.

b.  An explanation of how the organization has implemented the Reporting Principles for defining report content.

P008-009
102-47 List of material topics

a.  list of the material topics identified in the process for defining report

P009
102-48 Restatements of information

a.  The effect of any restatements of information given in previous reports, and the reasons for such restatements.

Not applicable
102-49 Changes in reporting

a.  Significant changes from previous reporting periods in the list of material topics and topic Boundaries.

Not applicable
102-50 Reporting period

a.  Reporting period for the information provided.

P002 Reporting Period
102-51 Date of most recent report

a.  If applicable, the date of the most recent previous report.

P002 Reporting Period
102-52 Reporting cycle

a.  Reporting cycle.

P002 Reporting Period
102-53 Contact point for questions regarding the report

a.  The contact point for questions regarding the report or its contents.

P001
102-54 Claims of reporting in accordance with the GRI Standards

a.  The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either:

i.  This report has been prepared in accordance with the GRI Standards: Core option;

ii.  This report has been prepared in accordance with the GRI Standards: Comprehensive option.

GRI Content Index (refer to this table)

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Disclosure Report Page
Reporting practice
102-55 GRI content index

a.  The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.

b.  For each disclosure, the content index shall include:

i.  the number of the disclosure (for disclosures covered by the GRI Standards);

ii.  the page number(s) or URL(s) where the information can be found, either within the report or in other published materials;

iii.  if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.

GRI Content Index (refer to this table)
102-56 External assurance

a.  A description of the organization's policy and current practice with regard to seeking external assurance for the report.

b.  If the report has been externally assured:

i.  A reference to the external assurance report, statements, or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;

ii.  The relationship between the organization and the assurance provider;

iii.  Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization's sustainability report.

P109
Management Approach 2016
103-1 Explanation of the material topic and its Boundary

a.  An explanation of why the topic is material.

b.  The Boundary for the material topic, which includes a description of:

i.  where the impacts occur;

ii.  the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.

iii.  Any specific limitation regarding the topic Boundary.

P008-009
103-2 The management approach and its components

a.  An explanation of how the organization manages the topic.

b.  A statement of the purpose of the management approach.

c.  A description of the following, if the management approach includes that component:

i.  Policies

ii.  Commitments

iii.  Goals and targets

iv.  Responsibilities

v.  Resources

vi.  Grievance mechanisms

vii.  Specific actions, such as processes, projects, programs and initiatives

P018
P022
P024
P031-034
P035
P039
P046
P048
P054-055
P057
P059
P064
P067-068
P071-072
P074
P075
P077
P080
P082
103-3 Evaluation of the management approach

a.  An explanation of how the organization evaluates the management approach, including:

i.  the mechanisms for evaluating the effectiveness of the management approach;

ii.  the results of the evaluation of the management approach;

iii.  any related adjustments to the management approach.

P010-011

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Disclosure Report Page
200:Economic topics
Economic Performance 2016
201-1 Direct economic value generated and distributed P004
P085,087
201-2 Financial implications and other risks and opportunities due to climate change P041-044
201-3 Defined benefit plan obligations and other retirement plans Reference: Annual Securities Report (35th Business Term):
201-4 Financial assistance received from government Reference: Annual Securities Report (35th Business Term):
Market Presence 2016
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 2016
203-1 Infrastructure investments and services supported P019-020
P022-023
P025-028
P059-061
203-2 Significant indirect economic impacts P019-020
P025-028
P056
Procurement Practices 2016
204-1 Proportion of spending on local suppliers
Anti-corruption 2016
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and procedures P100
205-3 Confirmed incidents of corruption and actions taken P099-100
Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices P100
300:Environmental topics
Materials 2016
301-1 Energy consumption within the organization P038
P047
P051
301-2 Energy consumption outside of the organization P047
301-3 Energy intensity P047
Energy 2016
302-1 Energy consumption within the organization P038
P049
302-2 Energy consumption outside of the organization
302-3 Energy intensity
302-4 Reduction of energy consumption P030
302-5 Reductions in energy requirements of products and services P049
Water and Effluents 2018
303-1 Interactions with water as a shared resource P047
303-2 Management of water discharge- related impacts P047
303-3 Water withdrawal P038
P047
P051
303-4 Water discharge P038
303-5 Water consumption P051

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Biodiversity 2016
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 P048
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 2016
305-1 Direct (Scope 1) GHG emissions P038
P040-041
P049-050
305-2 Energy indirect (Scope 2) GHG emissions P038
P040-041
P049-050
305-3 Other indirect (Scope 3) GHG emissions P038
P050
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions P040
305-6 Emissions of ozone-depleting substances (ODS)
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
Effluents and Waste 2016
306-1 Water discharge by quality and destination P038
306-2 Waste by type and disposal method P038
P051
306-3 Significant spills P047
306-4 Transport of hazardous waste P047
306-5 Water bodies affected by water discharges and/or runoff
Environmental Compliance 2016
307-1 Non-compliance with environmental laws and regulations P037
Supplier Environmental Assessment 2016
308-1 New suppliers that were screened using environmental criteria ―
308-2 Negative environmental impacts in the supply chain and actions taken P087
400:Social topics
Employment 2016
401-1 New employee hires and employee turnover P085
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees P065
P065
P079
401-3 Parental leave P086
Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes P079
Occupational Health and Safety 2018
403-1 Occupational health and safety management system P074
403-2 Hazard identification, risk assessment, and incident investigation ―
403-3 Occupational health services P074
403-4 Worker participation, consultation, and communication on occupational health and safety

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Training and Education 2016
404-1 Average hours of training per year per employee P086
404-2 Programs for upgrading employee skills and transition assistance programs P080-081
404-3 Percentage of employees receiving regular performance and career development reviews P077
Diversity and Equal Opportunity2016
405-1 Diversity of governance bodies and employees P085
405-2 Ratio of basic salary and remuneration of women to men
Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken P086
Freedom of Association and Collective Bargaining 2016
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk P087
Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor P087
Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor P087
Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures
Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples
: Human Rights Assessment 2016
412-1 Operations that have been subject to human rights reviews or impact assessments P068-069
412-2 Employee training on human rights policies or procedures P086
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening P072-073
Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs P059-061
P087
413-2 Operations with significant actual and potential negative impacts on local communities Not applicable
Supplier Social Assessment 2016
414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken P087
Public Policy 2016
415-1 Political contributions P099
Customer Health and Safety 2016
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 Not applicable
Marketing and Labeling 2016
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling Not applicable
417-3 Incidents of non-compliance concerning marketing communications Not applicable

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Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data P053
Socioeconomic Compliance 2016
419-1 Non-compliance with laws and regulations in the social and economic area Not applicable