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GRI Standards Content Index

GRI 102: General Disclosures 2016

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

a.  Name of the organization.

P002
● 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.

P014-015(A)
● 102-3 Location of headquarters

a.  Location of the organization's headquarters.

P002
● 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.

P002
● 102-5 Ownership and legal form

a.  Nature of ownership and legal form.

P002
● 102-6 Markets served

a.  Markets served, including:

i.  geographic locations where products and services are offered;

ii.  sectors served; and

iii.  types of customers and beneficiaries.

P014-015(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; and

v.  quantity of products or services provided.

P002
● 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 part- time), 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.

P139
● 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.

P102
P106-113
● 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); and

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

P041-054
P062-065
● 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.

P025
P095
● 102-13 Membership of associations

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

P003

●: Required contents disclosures in accordance with the Core option / (A): Annual Report 2021

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Disclosure
Description Report Page
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.

P006-007
102-15 Key impacts, risks, and opportunities

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

P041-054
P069-071
P062-065
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.

P009-012
P019-022
P0101-110
P62-065
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; and

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

P062-065
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.

P012
P042
P066-067
P062-065
102-19 Delegating authority

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

P012
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.

P012
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.

P013-015
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; and

viii.  stakeholder representation.

P066-067
P134-136
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.

P066-067
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; and

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

P066-067

●: Required contents disclosures in accordance with the Core option / (A): Annual Report 2021

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Disclosure
Description Report Page
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; and

iv.  Related party disclosures.

P066-067
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.

P012
P066-067
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.

P066-067
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.

Not applicable
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.

P012
P041-054
P062-065
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.

P012
P062-065
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.

P012
P062-065
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.

P012
102-33 Communicating critical concerns

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

P013-015
P062-0650
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.

P062-065
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; and

iv.  Clawbacks.

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

P066-067
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.

P066-067
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.

Not applicable

●: Required contents disclosures in accordance with the Core option / (A): Annual Report 2021

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Disclosure
Description Report Page
102-38 Annual total compensation ratio

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

P138
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 highestpaid individual) in the same country.

--
Stakeholder Engagement
● 102-40 List of stakeholder groups

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

P013-015
● 102-41 Collective bargaining agreements

a.  Percentage of total employees covered by collective bargaining

P138
● 102-42 Identifying and selecting stakeholders

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

P013-015
● 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.

P013-015
● 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; and

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

P013-015
P062-065
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.

P002
● 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.

P011
● 102-47 List of material topics

a.  list of the material topics identified in the process for defining report P011 Process for Selecting Material Issues

P011
● 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
● 102-51 Date of most recent report

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

P002
● 102-52 Reporting cycle

a.  Reporting cycle.

P002
● 102-53 Contact point for questions regarding the report

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

P002
● 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; or

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

GRI Content
Index (refer to
this table)

●: Required contents disclosures in accordance with the Core option / (A): Annual Report 2021

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Information
Disclosure
Description Report Page
● 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; and

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.  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; and

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

P143
GRI 103: 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; and

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.

P011
103-2 The management approach and its components For each material topic, the reporting organization shall report the following information:

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

P016-054
P055-098
P103-131
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; and

iii.  any related adjustments to the management approach.

P012

●: Required contents disclosures in accordance with the Core option / (A): Annual Report 2021

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Disclosure
Description Report Page
200: Economic topics
GRI 201: Economic Performance 2016
201-1 Direct economic value generated and distributed P003
P141
201-2 Financial implications and other risks and opportunities due to climate change P041-054
201-3 Defined benefit plan obligations and other retirement plans
201-4 Financial assistance received from government
GRI 202: 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 --
GRI 203: Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported P069-097
203-2 Significant indirect economic impacts P069-097
GRI 204: Procurement Practices 2016
204-1 Proportion of spending on local suppliers --
GRI 205: Anti-corruption 2016
205-1 Operations assessed for risks related to corruption --
205-2 Communication and training about anti-corruption policies and procedures P062-065
205-3 Confirmed incidents of corruption and actions taken P062-065
P068
GRI 206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices P066-067
GRI 207: Tax 2019
207-1 Approach to tax P067
207-2 Tax governance, control, and risk management P067
207-3 Stakeholder engagement and management of concerns related to tax P067
207-4 Country-by-country reporting P067

●: Required contents disclosures in accordance with the Core option / (A): Annual Report 2021

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GRI 300: Environmental topics
GRI 301: Materials 2016
301-1 Materials used by weight or volume P052
P131


P131
P051
301-2 Recycled input materials used P131
301-3 Reclaimed products and their packaging materials P131
GRI 302: Energy 2016
302-1 Energy consumption within the organization P050-052
302-2 Energy consumption outside of the organization --
302-3 Energy intensity --
302-4 Reduction of energy consumption P047-054
302-5 Reductions in energy requirements of products and services P050-051
GRI 303: Water and Effluents 2018
303-1 Water withdrawal by source P037
303-2 Water sources significantly affected by withdrawal of water P037
303-3 Water recycled and reused P037
P050-052
GRI 304: Biodiversity 2016 304-1
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 P040
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations --
GRI 305: Emissions 2016
305-1 Direct GHG emissions (Scope 1) P041-054
305-2 Energy indirect GHG emissions (Scope 2) P041-054
305-3 Other indirect GHG emissions (Scope 3) P050-052
305-4 GHG emissions intensity --
305-5 Reduction of GHG emissions P041-054

●: Required contents disclosures in accordance with the Core option / (A): Annual Report 2021

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305-6 Emissions of ozone-depleting substances (ODS) --
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions --
GRI 306: Effluents and Waste 2016
306-1 Water discharge by quality and destination P052
306-2 Waste by type and disposal method P050-052
306-3 Significant spills P037
306-4 Transport of hazardous waste P036
306-5 Water bodies affected by water discharges and/or runoff --
GRI 307: Environmental Compliance 2016
307-1 Non-compliance with environmental laws and regulations P054
GRI 308: 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 P113-114
P140
GRI 400: Social topics
GRI 401: Employment 2016
401-1 New employee hires and employee turnover P138
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees P118
P121
P125
401-3 Parental leave P121
139
GRI 402: Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes P124-127
GRI 403: Occupational Health and Safety 2018
403-1 Occupational health and safety management system P124-127
403-2 Hazard identification, risk assessment, and incident investigation --
403-3 Occupational health services P124-127
403-4 Worker participation, consultation, and communication on occupational health and safety --
403-5 Worker training on occupational health and safety --
403-6 Promotion of worker health P124-127
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships P124-127
403-8 Workers covered by an occupational health and safety management system --

●: Required contents disclosures in accordance with the Core option / (A): Annual Report 2021

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403-9 Work-related injuries --
403-10 Work-related ill health --
GRI 404: Training and Education 2016
404-1 Average hours of training per year per employee P140
404-2 Programs for upgrading employee skills and transition assistance programs P128-130
404-3 Percentage of employees receiving regular performance and career development reviews P128-130
GRI 405: Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees P139
405-2 Ratio of basic salary and remuneration of women to men --
GRI 406: Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken P139
GRI 407: 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 P140
GRI 408: Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor P140
GRI 409: Forced or Compulsory Labor 2016
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor P140
GRI 410: Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures --
GRI 411: Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples --
GRI 412: Human Rights Assessment 2016
412-1 Operations that have been subject to human rights reviews or impact assessments P101-113
412-2 Employee training on human rights policies or procedures P101-113
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening P102
P111-113
GRI 413: Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs P085-091
P141
413-2 Operations with significant actual and potential negative impacts on local communities Not applicable

●: Required contents disclosures in accordance with the Core option / (A): Annual Report 2021

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GRI 414: 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 P101-113
P140
GRI 415: Public Policy 2016
415-1 Political Contributions P062-065
GRI 416: 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
GRI 417: 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
GRI 418: Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data Not applicable
GRI 419: Socioeconomic Compliance 2016
419-1 419-1 Non-compliance with laws and regulations in the social and economic area Not applicable

●: Required contents disclosures in accordance with the Core option / (A): Annual Report 2021