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GRI Standard Disclosure Location/ Explanation
GRI 2: General Disclosures 2-1 Organisational details 8, 420
2-2 Entities included in the organisation's sustainability reporting 4
2-3 Reporting period, frequency and contact point 4, 6
2-4 Restatements of information 5
2-5 External assurance 61
2-6 Activities, value chain and other business relationships 10-11, 62-63, 73-89
2-7 Employees 92
2-9 Governance structure and composition 24-29, 114-116
2-10 Nomination and selection of the highest governance body 118
2-11 Chair of the highest governance body 116
2-12 Role of the highest governance body in overseeing the Management of impacts 60, 116
2-13 Delegation of responsibility for managing impacts 117-118
2-14 Role of the highest governance body in sustainability reporting 60, 126-128
2-15 Conflicts of interest 119
2-16 Communication of critical concerns 125
2-17 Collective knowledge of the highest governance body 121-122
2-18 Evaluation of the performance of the highest governance body 130
2-19 Remuneration policies 130, 136
2-20 Process to determine remuneration 130, 136
2-22 Statement on sustainable development strategy 16-19
2-23 Policy commitments 59-60, 95, 125
2-24 Embedding policy commitments 95
2-25 Processes to remediate negative impacts 95, 125
2-26 Mechanisms for seeking advice and raising concerns 126
2-27 Compliance with laws and regulations 124, 126
2-28 Membership associations 58, 61
2-29 Approach to stakeholder engagement 46-49
2-30 Collective bargaining agreements 95
GRI 3: Material Topics 2021 3-1 Process to determine material topics 50
3-2 List of material topics 50
GRI 201: Economic Performance 2016 201-1 Direct economic value generated and distributed 64
201-2 Financial implications and other risks and opportunities due to climate change 164
201-3 Defined benefit plan obligations and other retirement plans 290
GRI Standard Disclosure Location/ Explanation
GRI 202: Market Presence 2016 202-1 Ratios of standard entry level wage by gender compared to local minimum wage 96
GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported 78
203-2 Significant indirect economic impacts 74-75
GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers 109
GRI 205: Anti-corruption 2016 205-2 Communication and training about anti-corruption policies and procedures 126
GRI 207: Tax 2019 207-1 Approach to tax 207, 219
207-2 Tax governance, control, and risk management 207, 219
207-4 Country-by-country reporting 219
GRI 302: Energy 2016 302-1 Energy consumption within the organisation 109
GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG emissions 110
305-2 Energy indirect (Scope 2) GHG emissions 110
305-3 Other indirect (Scope 3) GHG emissions 110
305-4 GHG emissions intensity 109, 110
305-6 Emission of Ozone Depleting Substances (ODS) 110
305-7 Nitrogen oxide(NOx), Sulfur oxide(Sox)and other significant air emission 110
GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts 110
306-3 Waste generated 110
306-4 Waste diverted from disposal 110
GRI 401: Employment 2016 401-1 New employee hires and employee turnover 94, 97
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees 97
401-3 Parental leave 94
GRI 402: Labor/ Management Relations 2016 402-1 Minimum notice periods regarding operational changes 95
GRI 403: Occupational Health and Safety 2018 403-2 Hazard identification, risk assessment, and incident investigation 97
403-3 Occupational health services 96
403-6 Promotion of worker health 96
GRI Standard Disclosure Location/ Explanation
GRI 404: Training and Education 2016 404-1 Average hours of training per year per employee 95
404-2 Programs for upgrading employee skills and transition assistance programs 95, 106
404-3 Percentage of employees receiving regular performance and career development reviews 95
GRI 405: Diversity and Equal Opportunity 2016 405-1 Diversity of governance bodies and employees 92-93
405-2 Ratio of basic salary and remuneration of women to men 94
GRI 406: Non-discrimination 2016 406-1 Incidents of discrimination and corrective actions taken 93
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 95
GRI 408: Child Labor 2016 408-1 Operations and suppliers at significant risk for incidents of child labor 94
GRI 409: Forced or Compulsory Labor 2016 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor 94
GRI 413: Local Communities 2016 413-1 Operations with local community engagement, impact assessments, and development programs 107, 109
GRI 418: Customer Privacy 2016 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data 102