Comparative Table with GRI Guidelines

1.Strategy and Analysis

  Indicator Contents
1.1 Statement from the most senior decision-maker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy.
1.2 Description of key impacts, risks, and opportunities.

2.Organizational Profile

  Indicator Contents
2.1 Name of the organization.
2.2 Primary brands, products, and/or services.
2.3 Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.
2.4 Location of organization's headquarters.
2.5 Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.
2.6 Nature of ownership and legal form.
2.7 Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).
2.8 Scale of the reporting organization, including:
  • Number of employees;
  • Number of operations;
  • Net sales (for private sector organizations) or net revenues (for public sector organizations);
  • Total capitalization broken down in terms of debt and equity (for private sector organizations); and
  • Quantity of products or services provided.
2.9 Significant changes during the reporting period regarding size, structure, or ownership including:
  • The location of, or changes in operations, including facility openings, closings, and expansions; and
  • Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations).
2.10 Awards received in the reporting period.

3.Report Parameters

  Indicator Contents
Report Profile
3.2 Date of most recent previous report (if any).
3.3 Reporting cycle (annual, biennial, etc.)
Report Scope and Boundary
3.5 Process for defining report content, including:
  • Determining materiality;
  • Prioritizing topics within the report; and
  • Identifying stakeholders the organization expects to use the report.
3.9 Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report.
GRI Content Index
3.12 Table identifying the location of the Standard Disclosures in the report.

4.Governance, Commitments, and Engagement

  Indicator Contents
4.1 Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.
4.2 Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization's management and the reasons for this arrangement).
4.3 For organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members.
4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.
4.5 Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization's performance (including social and environmental performance).
4.6 Processes in place for the highest governance body to ensure conflicts of interest are avoided.
4.7 Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization's strategy on economic, environmental, and social topics.
4.8 Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation.
4.9 Procedures of the highest governance body for overseeing the organization's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles.
4.10 Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance.
Commitments to External Initiatives
4.11 Explanation of whether and how the precautionary approach or principle is addressed by the organization.
4.12 Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.
4.13 Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization:
  • Has positions in governance bodies;
  • Participates in projects or committees;
  • Provides substantive funding beyond routine membership dues; or
  • Views membership as strategic.
Stakeholder Engagement
4.14 List of stakeholder groups engaged by the organization.Examples of stakeholder groups are:
Civil society, customers, employees, other workers, and their trade unions, local communities, shareholders and providers of capital and Suppliers.
4.15 Basis for identification and selection of stakeholders with whom to engage.
4.16 Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.
4.17 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.

5.Management Approach and Performance Indicators


  Indicator Contents
Management Approach
Economic Performance
EC1 Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.
EC2 Financial implications and other risks and opportunities for the organization's activities due to climate change.
Market Presence
EC6 Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.
Indirect Economic Impacts
EC8 Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement.
EC9 Understanding and describing significant indirect economic impacts, including the extent of impacts.


  Indicator Contents
Management Approach
EN1 Materials used by weight or volume.
EN2 Percentage of materials used that are recycled input materials.
EN3 Direct energy consumption by primary energy source.
EN4 Indirect energy consumption by primary source.
EN5 Energy saved due to conservation and efficiency improvements.
EN6 Initiatives to provide energy-efficient or renewable energy-based products and services, and reductions in energy requirements as a result of these initiatives.
EN7 Initiatives to reduce indirect energy consumption and reductions achieved.
EN14 Strategies, current actions, and future plans for managing impacts on biodiversity.
Emissions, Effluents, and Waste
EN16 Total direct and indirect greenhouse gas emissions by weight.
EN17 Other relevant indirect greenhouse gas emissions by weight.
EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved.
EN21 Total water discharge by quality and destination.
EN22 Total weight of waste by type and disposal method.
Products and Services
EN26 Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.
EN29 Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce.
EN30 Total environmental protection expenditures and investments by type.

Labor Practices and Decent Work

  Indicator Contents
Management Approach
LA1 Total workforce by employment type, employment contract, and region, broken down by gender.
LA2 Total number and rate of new employee hires and employee turnover by age group, gender, and region.
LA3 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation.
Labor/Management Relations
LA4 Percentage of employees covered by collective bargaining agreements.
Occupational Health and Safety
LA6 Percentage of total workforce represented in formal joint management - worker health and safety committees that help monitor and advise on occupational health and safety programs.
LA8 Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.
Training and Education
LA11 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.
Diversity and Equal Opportunity
LA13 Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity.

Human Rights

  Indicator Contents
Management Approach
Investment and Procurement Practices
HR2 Percentage of significant suppliers, contractors, and other business partners that have undergone human rights screening, and actions taken.
HR3 Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.
Freedom of Association and Collective Bargaining
HR5 Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights.
Child Labor
HR6 Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor.
Forced and Compulsory Labor
HR7 Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor.
HR10 Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments.
HR11 Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms.


  Indicator Contents
Management Approach
SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs.
SO2 Percentage and total number of business units analyzed for risks related to corruption.
SO3 Percentage of employees trained in organization's anti-corruption policies and procedures.
SO4 Actions taken in response to incidents of corruption.
Anti-Competitive Behavior
SO7 Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes.
SO8 Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with laws and regulations.

Product Responsibility

  Indicator Contents
Customer Health and Safety
PR1 Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.
Customer Privacy
PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.

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