GRI Guideline Comparison Table
General Disclosures
GRI 102:General Disclosures 2016
Disclosure | Items |
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102-1 Name of the organization |
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102-2 Activities, brands, products, and services |
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102-3 Location of headquarters |
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102-4 Location of operations |
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102-5 Ownership and legal form |
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102-6 Markets served |
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102-7 Scale of the organization |
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102-8 Information on employees and other workers |
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102-9 Supply chain |
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102-10 Significant changes to the organization and its supply chain |
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102-11 Precautionary Principle or approach |
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102-12 External initiatives |
- |
102-13 Membership of associations |
Disclosure | Items |
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102-14 Statement from senior decision-maker |
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102-15 Key impacts, risks, and opportunities |
Disclosure | Items |
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102-16 Values, principles, standards, and norms of behavior |
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102-17 Mechanisms for advice and concerns about ethics |
Disclosure | Items |
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102-18 Governance structure |
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102-19 Delegating authority |
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102-20 Executive-level responsibility for economic, environmental, and social topics |
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102-21 Consulting stakeholders on economic, environmental, and social topics |
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102-22 Composition of the highest governance body and its committees |
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102-23 Chair of the highest governance body |
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102-24 Nominating and selecting the highest governance body |
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102-25 Conflicts of interest |
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102-26 Role of highest governance body in setting purpose, values, and strategy |
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102-27 Collective knowledge of highest governance body |
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102-28 Evaluating the highest governance body’s performance |
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102-29 Identifying and managing economic, environmental, and social impacts |
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102-30 Effectiveness of risk management processes |
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102-31 Review of economic, environmental, and social topics |
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102-32 Highest governance body’s role in sustainability reporting |
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102-33 Communicating critical concerns |
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102-34 Nature and total number of critical concerns |
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102-35 Remuneration policies |
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102-36 Process for determining remuneration |
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102-37 Stakeholders’ involvement in remuneration |
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102-38 Annual total compensation ratio |
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102-39 Percentage increase in annual total compensation ratio |
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Disclosure | Items |
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102-40 List of stakeholder groups |
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102-41 Collective bargaining agreements |
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102-42 Identifying and selecting stakeholders |
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102-43 Approach to stakeholder engagement |
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102-44 Key topics and concerns raised |
Disclosure | Items |
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102-45 Entities included in the consolidated financial statements |
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102-46 Defining report content and topic Boundaries |
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102-47 List of material topics |
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102-48 Restatements of information |
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102-49 Changes in reporting |
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102-50 Reporting period |
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102-51 Date of most recent report |
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102-52 Reporting cycle |
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102-53 Contact point for questions regarding the report |
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102-54 Claims of reporting in accordance with the GRI Standards |
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102-55 GRI content index |
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102-56 External assurance |
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GRI 103:Management Approach 2016
Disclosure | Items |
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103-1 Explanation of the material topic and its Boundary |
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103-2 The management approach and its components |
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103-3 Evaluation of the management approach |
Economic
GRI 201:Economic Performance 2016
Disclosure | Items |
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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 |
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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 |
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206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
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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 |
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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 2016
Disclosure | Items |
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303-1 Water withdrawal by source |
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303-2 Water sources significantly affected by withdrawal of water |
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303-3 Water recycled and reused |
GRI 304:Biodiversity 2016
Disclosure | Items |
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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:Effluents and Waste 2016
Disclosure | Items |
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306-1 Water discharge by quality and destination |
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306-2 Waste by type and disposal method |
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306-3 Significant spills |
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306-4 Transport of hazardous waste |
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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 |
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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 2016
Disclosure | Items |
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403-1 Workers representation in formal joint managementworker health and safety committees |
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403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities |
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403-3 Workers with high incidence or high risk of diseases related to their occupation |
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403-4 Health and safety topics covered in formal agreements with trade unions |
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 |
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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 |
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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 |
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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 |
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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 |
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419-1 Non-compliance with laws and regulations in the social and economic area |