Guideline Comparison Table

General Disclosures

GRI 102:General Disclosures 2016

1. Organizational profile
Disclosure Items
102-1
Name of the organization
102-2
Activities, brands, products, and services
102-3
Location of headquarters
102-4
Location of operations
102-5
Ownership and legal form
102-6
Markets served
102-7
Scale of the organization
102-8
Information on employees and other workers
102-9
Supply chain
102-10
Significant changes to the organization and its supply chain
102-11
Precautionary Principle or approach
102-12
External initiatives
-
102-13
Membership of associations
2. Strategy
Disclosure Items
102-14
Statement from senior decision-maker
102-15
Key impacts, risks, and opportunities
-
3.Ethics and integrity
Disclosure Items
102-16
Values, principles, standards, and norms of behavior
102-17
Mechanisms for advice and concerns about ethics
4.Governance
Disclosure Items
102-18
Governance structure
102-19
Delegating authority
102-20
Executive-level responsibility for economic, environmental, and social topics
102-21
Consulting stakeholders on economic, environmental, and social topics
102-22
Composition of the highest governance body and its committees
102-23
Chair of the highest governance body
102-24
Nominating and selecting the highest governance body
102-25
Conflicts of interest
102-26
Role of highest governance body in setting purpose, values, and strategy
102-27
Collective knowledge of highest governance body
102-28
Evaluating the highest governance body’s performance
102-29
Identifying and managing economic, environmental, and social impacts
102-30
Effectiveness of risk management processes
102-31
Review of economic, environmental, and social topics
102-32
Highest governance body’s role in sustainability reporting
102-33
Communicating critical concerns
102-34
Nature and total number of critical concerns
102-35
Remuneration policies
102-36
Process for determining remuneration
102-37
Stakeholders’ involvement in remuneration
102-38
Annual total compensation ratio
-
102-39
Percentage increase in annual total compensation ratio
-
5.Stakeholder engagement
Disclosure Items
102-40
List of stakeholder groups
102-41
Collective bargaining agreements
102-42
Identifying and selecting stakeholders
102-43
Approach to stakeholder engagement
102-44
Key topics and concerns raised
6.Reporting practice
Disclosure Items
102-45
Entities included in the consolidated financial statements
102-46
Defining report content and topic Boundaries
102-47
List of material topics
102-48
Restatements of information
102-49
Changes in reporting
102-50
Reporting period
102-51
Date of most recent report
102-52
Reporting cycle
102-53
Contact point for questions regarding the report
102-54
Claims of reporting in accordance with the GRI Standards
102-55
GRI content index
102-56
External assurance

GRI 103:Management Approach 2016 103-1

Disclosure Items
103-1
Explanation of the material topic and its Boundary
103-2
The management approach and its components
103-3
Evaluation of the management approach

Economic

GRI 201:Economic Performance 2016

Disclosure Items
201-1
Direct economic value generated and distributed
201-2
Financial implications and other risks and opportunities due to climate change
201-3
Defined benefit plan obligations and other retirement plans
  • Securities Report

201-4
Financial assistance received from government
  • Securities Report

GRI 202:Market Presence 2016

Disclosure Items
202-1
Ratios of standard entry level wage by gender compared to local minimum wage
  • Securities Report

202-2
Proportion of senior management hired from the local community

GRI 203:Indirect Economic Impacts 2016

Disclosure Items
203-1
Infrastructure investments and services supported
203-2
Significant indirect economic impacts

GRI 204:Procurement Practices 2016

Disclosure Items
204-1
Proportion of spending on local suppliers

GRI 205:Anti-corruption 2016

Disclosure Items
205-1
Operations assessed for risks related to corruption
205-2
Communication and training about anti-corruption policies and procedures
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

Environmental

GRI 301:Materials 2016

Disclosure Items
301-1
Materials used by weight or volume
301-2
Recycled input materials used
301-3
Reclaimed products and their packaging materials

GRI 302:Energy 2016

Disclosure Items
302-1
Energy consumption within the organization
302-2
Energy consumption outside of the organization
302-3
Energy intensity
302-4
Reduction of energy consumption
302-5
Reductions in energy requirements of products and services

GRI 303:Water 2016

Disclosure Items
303-1
Water withdrawal by source
303-2
Water sources significantly affected by withdrawal of water
303-3
Water recycled and reused

GRI 304:Biodiversity 2016

GRI 305:Emissions 2016

Disclosure Items
305-1
Direct (Scope 1) GHG emissions
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
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

Disclosure Items
306-1
Water discharge by quality and destination
306-2
Waste by type and disposal method
306-3
Significant spills
306-4
Transport of hazardous waste
306-5
Water bodies affected by water discharges and/or runoff

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
-
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
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
402-1
Minimum notice periods regarding operational changes
-

GRI 403:Occupational Health and Safety 2016

Disclosure Items
403-1
Workers representation in formal joint managementworker health and safety committees
403-2
Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities
403-3
Workers with high incidence or high risk of diseases related to their occupation
403-4
Health and safety topics covered in formal agreements with trade unions

GRI 404:Training and Education 2016

Disclosure Items
404-1
Average hours of training per year per employee
404-2
Programs for upgrading employee skills and transition assistance programs
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
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
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
408-1
Operations and suppliers at significant risk for incidents of child labor
-

GRI 409:Forced or Compulsory Labor 2016

Disclosure Items
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
411-1
Incidents of violations involving rights of indigenous peoples
-

GRI 412:Human Rights Assessment 2016

Disclosure Items
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
-

GRI 413:Local Communities 2016

Disclosure Items
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

GRI 414:Supplier Social Assessment 2016

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
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