GRI Guideline Comparison Table
General Disclosures
GRI2:General Disclosures 2021
Disclosure | Items |
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2-1 Organizational details |
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2-2 Entities included in the organization’s sustainability reporting |
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2-3 Reporting period, frequency and contact point |
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2-4 Restatements of information |
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2-5 External assurance |
Disclosure | Items |
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2-6 Activities, value chain and other business relationships |
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2-7 Employees |
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2-8 Workers who are not employees |
Disclosure | Items |
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2-9 Governance structure and composition |
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2-10 Nomination and selection of the highest governance body |
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2-11 Chair of the highest governance body |
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2-12 Role of the highest governance body in overseeing the management of impacts |
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2-13 Delegation of responsibility for managing impacts |
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2-14 Role of the highest governance body in sustainability reporting |
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2-15 Conflicts of interest |
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2-16 Communication of critical concerns |
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2-17 Collective knowledge of the highest governance body |
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2-18 Evaluation of the performance of the highest governance body |
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2-19 Remuneration policies |
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2-20 Process to determine remuneration |
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2-21 Annual total compensation ratio |
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Disclosure | Items |
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2-22 Statement on sustainable development strategy |
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2-23 Policy commitments |
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2-24 Embedding policy commitments |
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2-25 Processes to remediate negative impacts |
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2-26 Mechanisms for seeking advice and raising concerns |
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2-27 Compliance with laws and regulations |
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2-28 Membership associations |
Disclosure | Items |
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2-29 Approach to stakeholder engagement |
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2-30 Collective bargaining agreements |
GRI3:Material Topics 2021
Disclosure | Items |
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3-1 Process to determine material topics |
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3-2 List of material topics |
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3-3 Management of material topics |
Economic
GRI 201:Economic Performance 2016
Disclosure | Items |
---|---|
201-1 Direct economic value generated and distributed |
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201-2 Financial implications and other risks and opportunities due to climate change |
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201-3 Defined benefit plan obligations and other retirement plans |
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201-4 Financial assistance received from government |
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GRI 202:Market Presence 2016
Disclosure | Items |
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202-1 Ratios of standard entry level wage by gender compared to local minimum wage |
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202-2 Proportion of senior management hired from the local community |
GRI 203:Indirect Economic Impacts 2016
Disclosure | Items |
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203-1 Infrastructure investments and services supported |
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203-2 Significant indirect economic impacts |
GRI 204:Procurement Practices 2016
Disclosure | Items |
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204-1 Proportion of spending on local suppliers |
GRI 205:Anti-corruption 2016
Disclosure | Items |
---|---|
205-1 Operations assessed for risks related to corruption |
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205-2 Communication and training about anti-corruption policies and procedures |
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205-3 Confirmed incidents of corruption and actions taken |
GRI 206:Anti-competitive Behavior 2016
Disclosure | Items |
---|---|
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
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GRI207:Tax2019
Disclosure | Items |
---|---|
207-1 Approach to tax |
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207-2 Tax governance, control, and risk management |
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207-3 Stakeholder engagement and management of concerns related to tax |
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207-4 Country-by-country reporting |
Environmental
GRI 301:Materials 2016
Disclosure | Items |
---|---|
301-1 Materials used by weight or volume |
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301-2 Recycled input materials used |
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301-3 Reclaimed products and their packaging materials |
GRI 302:Energy 2016
Disclosure | Items |
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302-1 Energy consumption within the organization |
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302-2 Energy consumption outside of the organization |
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302-3 Energy intensity |
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302-4 Reduction of energy consumption |
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302-5 Reductions in energy requirements of products and services |
GRI 303:Water and Effluents 2018
Disclosure | Items |
---|---|
303-1 Interactions with water as a shared resource |
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303-2 Management of water discharge-related impacts |
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303-3 Water withdrawal |
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303-4 Water discharge |
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303-5 Water consumption |
GRI 304:Biodiversity 2016
Disclosure | Items |
---|---|
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas |
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304-2 Significant impacts of activities, products, and services on biodiversity |
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304-3 Habitats protected or restored |
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304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations |
GRI 305:Emissions 2016
Disclosure | Items |
---|---|
305-1 Direct (Scope 1) GHG emissions |
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305-2 Energy indirect (Scope 2) GHG emissions |
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305-3 Other indirect (Scope 3) GHG emissions |
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305-4 GHG emissions intensity |
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305-5 Reduction of GHG emissions |
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305-6 Emissions of ozone-depleting substances (ODS) |
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305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions |
GRI 306:Waste 2020
Disclosure | Items |
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306-1 Waste generation and significant waste-related impacts |
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306-2 Management of significant waste-related impacts |
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306-3 Waste generated |
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306-4 Waste diverted from disposal |
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306-5 Waste directed to disposal |
GRI 307:Environmental Compliance 2016
Disclosure | Items |
---|---|
307-1 Non-compliance with environmental laws and regulations |
GRI 308:Supplier Environmental Assessment 2016
Disclosure | Items |
---|---|
308-1 New suppliers that were screened using environmental criteria |
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308-2 Negative environmental impacts in the supply chain and actions taken |
Social
GRI 401:Employment 2016
Disclosure | Items |
---|---|
401-1 New employee hires and employee turnover |
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401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees |
- |
401-3 Parental leave |
GRI 402:Labor/Management Relations 2016
Disclosure | Items |
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402-1 Minimum notice periods regarding operational changes |
- |
GRI 403:Occupational Health and Safety 2018
Disclosure | Items |
---|---|
403-1 Occupational health and safety management system |
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403-2 Hazard identification, risk assessment, and incident investigation |
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403-3 Occupational health services |
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403-4 Worker participation, consultation, and communication on occupational health and safety |
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403-5 Worker training on occupational health and safety |
GRI 404:Training and Education 2016
Disclosure | Items |
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404-1 Average hours of training per year per employee |
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404-2 Programs for upgrading employee skills and transition assistance programs |
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404-3 Percentage of employees receiving regular performance and career development reviews |
GRI 405:Diversity and Equal Opportunity 2016
Disclosure | Items |
---|---|
405-1 Diversity of governance bodies and employees |
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405-2 Ratio of basic salary and remuneration of women to men |
GRI 406:Non-discrimination 2016
Disclosure | Items |
---|---|
406-1 Incidents of discrimination and corrective actions taken |
GRI 407:Freedom of Association and Collective Bargaining 2016
Disclosure | Items |
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407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
GRI 408:Child Labor 2016
Disclosure | Items |
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408-1 Operations and suppliers at significant risk for incidents of child labor |
GRI 409:Forced or Compulsory Labor 2016
Disclosure | Items |
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409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor |
GRI 410:Security Practices 2016
Disclosure | Items |
---|---|
410-1 Security personnel trained in human rights policies or procedures |
- |
GRI 411:Rights of Indigenous Peoples 2016
Disclosure | Items |
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411-1 Incidents of violations involving rights of indigenous peoples |
GRI 412:Human Rights Assessment 2016
Disclosure | Items |
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412-1 Operations that have been subject to human rights reviews or impact assessments |
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412-2 Employee training on human rights policies or procedures |
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412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening |
- |
GRI 413:Local Communities 2016
Disclosure | Items |
---|---|
413-1 Operations with local community engagement, impact assessments, and development programs |
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413-2 Operations with significant actual and potential negative impacts on local communities |
GRI 414:Supplier Social Assessment 2016
Disclosure | Items |
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414-1 New suppliers that were screened using social criteria |
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414-2 Negative social impacts in the supply chain and actions taken |
GRI 415:Public Policy 2016
Disclosure | Items |
---|---|
415-1 Political contributions |
- |
GRI 416:Customer Health and Safety 2016
Disclosure | Items |
---|---|
416-1 Assessment of the health and safety impacts of product and service categories |
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416-2 Incidents of non-compliance concerning the health and safety impacts of products and services |
GRI 417:Marketing and Labeling 2016
Disclosure | Items |
---|---|
417-1 Requirements for product and service information and labeling |
- |
417-2 Incidents of non-compliance concerning product and service information and labeling |
- |
417-3 Incidents of non-compliance concerning marketing communications |
- |
GRI 418:Customer Privacy 2016
Disclosure | Items |
---|---|
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data |
- |
GRI 419:Socioeconomic Compliance 2016
Disclosure | Items |
---|---|
419-1 Non-compliance with laws and regulations in the social and economic area |