Comparative Table with GRI Standards

1. Organizational Profile Where to find Page(s)
102-1 Name of the organization 2
102-2 Activities, brands, products, and services 2
102-3 Location of headquarters 1
102-4 Location of operations 2
83-84
102-5 Ownership and legal form 2
-
102-6 Markets served 2
83-84
102-7 Scale of the organization 2
-
102-8 Information on employees and other workers 80-81
102-9 Supply chain -
-
102-10 Significant changes to the organization and its supply chain -
102-11 Precautionary Principle or approach 21-22
23-26
102-12 External initiatives 14
14
102-13 Membership of associations 14
14
2. Strategy Where to find Page(s)
102-14 Statement from senior decision-maker 5-6
7
102-15 Key impacts, risks, and opportunities 5-6
7
21-22
3. Ethics and Integrity Where to find Page(s)
102-16 Values, principles, standards, and norms of behavior 3
4
102-17 Mechanisms for advice and concerns about ethics 23-26
4. Governance Where to find Page(s)
102-18 Governance Structure 16
102-19 Delegating authority 10-11
102-20 Executive-level responsibility for economic, environmental, and social topics 10-11
102-21 Consulting stakeholders on economic, environmental, and social topics -
102-22 Composition of the highest governance body and its committees 16
102-23 Chair of the highest governance body 16
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 10-11
102-27 Collective knowledge of highest governance body 10-11
102-28 Evaluating the highest governance body's performance 10-11
102-29 Identifying and managing economic, environmental, and social impacts 21-22
102-30 Effectiveness of risk management processes 21-22
102-31 Review of economic, environmental, and social topics 10-11
102-32 Highest governance body's role in sustainability reporting 10
102-33 Communicating critical concerns 23-26
102-34 Nature and total number of critical concerns 23-26
102-35 Remuneration policies -
-
20
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 Where to find Page(s)
102-40 List of stakeholder groups 13
102-41 Collective bargaining agreements - -
102-42 Identifying and selecting stakeholders 13
102-43 Approach to stakeholder engagement 13
102-44 Key topics and concerns raised 13
6. Reporting practice Where to find Page(s)
102-45 Entities included in the consolidated financial statements 1
102-46 Defining report content and topic Boundaries 8
102-47 List of material topics 8-9
102-48 Restatements of information 77-82
102-49 Changes in reporting 77-82
102-50 Reporting period 1
102-51 Date of most recent report 1
102-52 Reporting cycle 1
102-53 Contact point for questions regarding the report 1
102-54 Claims of reporting in accordance with the GRI Standards 86-90
102-55 GRI content Index 86-90
102-56 External assurance 85
GRI 103: Management Approach Where to find Page(s)
103-1 Explanation of the material topic and its Boundary 9
103-2 The management approach and its components 10-11
103-3 Evaluation of the management approach 10-11

ECONOMIC

GRI 201:Economic Performance Where to find Page(s)
201-1 Direct economic value generated and distributed - -
201-2 Financial implications and other risks and opportunities due to climate change 21
28
31-32
201-3 Defined benefit plan obligations and other retirement plans - -
201-4 Financial assistance received from government - -
GRI 202: Market Presence Where to find Page(s)
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 Where to find Page(s)
203-1 Infrastructure investments and services supported 71-76
203-2 Significant indirect economic impacts 71-76
GRI 204: Procurement Practices Where to find Page(s)
204-1 Proportion of spending on local suppliers - -
GRI 205: Anti-Corruption Where to find Page(s)
205-1 Operations assessed for risks related to corruption 23-26
205-2 Communication and training on anti-corruption policies and procedures 23-26
205-3 Confirmed incidents of corruption and actions taken 23-26
GRI 206: Anti-Competitive Behavior Where to find Page(s)
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices 23-26

ENVIRONMENTAL

GRI 301: Materials Where to find Page(s)
301-1 Materials used by weight or volume 30
301-2 Recycled input materials used 36
301-3 Reclaimed products and their packaging materials - -
GRI 302: Energy Where to find Page(s)
302-1 Energy consumption within the organization 30
78
302-2 Energy consumption outside of the organization - -
302-3 Energy intensity 31
78
302-4 Reduction of energy consumption 78
31
302-5 Reductions in energy requirements of products and services - -
GRI 303: Water Where to find Page(s)
303-1 Water withdrawal by source 40-41
303-2 Water sources significantly affected by withdrawal of water 40-41
303-3 Water recycled and reused 40-41
GRI 304: Biodiversity Where to find Page(s)
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas 42-44
304-2 Significant impacts of activities, products, and services on biodiversity 42-44
304-3 Habitats protected or restored 42-44
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations - -
GRI 305: Emissions Where to find Page(s)
305-1 Direct greenhouse gas (GHG) emissions (Scope 1) 30
31-32
79
305-2 Energy indirect greenhouse gas (GHG) emissions (Scope 2) 30
31-32
79
305-3 Other indirect greenhouse gas (GHG) emissions (Scope 3) 30
31-32
32
305-4 Greenhouse gas (GHG) emissions intensity - -
305-5 Reduction of GHG emissions 31-34
305-6 Emissions of ozone-depleting substances (ODS) - -
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions 39
79
GRI 306: Effluents and Waste Where to find Page(s)
306-1 Water discharge by quality and destination 41
306-2 Waste by type and disposal method 35-36
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 Where to find Page(s)
307-1 Non-compliance with environmental laws and regulations 79
30
GRI 308: Supplier Environmental Assessment Where to find Page(s)
308-1 New suppliers that were screened using environmental criteria 68-70
308-2 Negative environmental impacts in the supply chain and actions taken 31-34
68-70

Social

GRI 401: Employment Where to find Page(s)
401-1 New employee hires and employee turnover 81
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees - -
401-3 Parental leave 63-64
81
GRI 402: Labor/Management Relations Where to find Page(s)
402-1 Minimum notice periods regarding operational changes - -
GRI 403: Occupational Health and Safety Where to find Page(s)
403-1 Workers representation in formal joint management–worker health and safety committees 81
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities 47-48
82
403-3 Workers with high incidence or high risk of diseases related to their occupation 47-48
59-60
403-4 Health and safety topics covered in formal agreements with trade unions 47-48
59-60
GRI 404: Training and Education Where to find Page(s)
404-1 Average hours of training per year per employee 56
82
404-2 Programs for upgrading employee skills and transition assistance programs 55-58
62
404-3 Percentage of employees receiving regular performance and career development reviews - -
GRI 405: Diversity and Equal Opportunity Where to find Page(s)
405-1 Diversity of governance bodies and employees 62-63
80-81
405-2 Ratio of basic salary and remuneration of women to men - -
GRI 406: Non-Discrimination Where to find Page(s)
406-1 Incidents of discrimination and corrective actions taken 23-26
51-54
63
GRI 407: Freedom of Association and Collective Bargaining Where to find Page(s)
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk - -
GRI 408: Child Labor Where to find Page(s)
408-1 Operations and suppliers at significant risk for incidents of child labor 68-70
51-54
GRI 409: Forced and Compulsory Labor Where to find Page(s)
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor 68-70
51-54
GRI 410: Security Practices Where to find Page(s)
410-1 Security personnel trained in human rights policies or procedures - -
GRI 411: Indigenous Rights Where to find Page(s)
411-1 Incidents of violations involving rights of indigenous peoples 51-54
GRI 412: Human Rights Assessment Where to find Page(s)
412-1 Operations that have been subject to human rights reviews or impact assessments 53
54
70
412-2 Employee training on human rights policies or procedures 52-54
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening - -
GRI 413: Local Communities Where to find Page(s)
413-1 Operations with local community engagement, impact assessments, and development programs 71-76
67
413-2 Operations with significant actual and potential negative impacts on local communities - -
GRI 414: Supplier Social Assessment Where to find Page(s)
414-1 New suppliers that were screened using social criteria - -
414-2 Negative social impacts in the supply chain and actions taken 68-70
GRI 415: Public Policy Where to find Page(s)
415-1 Political contributions - -
GRI 416: Customer Health and Safety Where to find Page(s)
416-1 Assessment of the health and safety impacts of product and service categories 65-67
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services - -
GRI 417: Marketing and Labeling Where to find Page(s)
417-1 Requirements for product and service information and labeling - -
417-2 Incidents of non-compliance concerning product and service information and labeling 23-26
417-3 Incidents of non-compliance concerning marketing communications - -
GRI 418: Customer Privacy Where to find Page(s)
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data 23-26
GRI 419: Socioeconomic Compliance Where to find Page(s)
419-1 Non-compliance with laws and regulations in the social and economic area 23-26

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