G4 GRI Content Index

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GENERAL STANDARD DISCLOSURES

Category Indicators Pages in this Report 2016
Strategy and Analysis G4-1 Statement from the most senior decision-maker of the organization.
G4-2 Description of key impacts, risks, and opportunities.
Organizational Profile G4-3 Name of the organization.
G4-4 Primary brands, products and/or services.
G4-5 Location of the organization’s headquarters.
G4-6 Number and names of countries where the organization operates.
G4-7 Nature of ownership and legal form.
G4-8 Markets served.
G4-9 Scale of the reporting organization.
G4-10 Details of workforce.
G4-11 Percentage of total employees covered by collective bargaining agreements.
G4-12 organization's supply chain.
G4-13 Significant changes during the reporting period
G4-14 Whether and how the precautionary approach or principle is addressed by the organization.
G4-15 Externally developed charters, principles, or other initiatives to which the organization subscribes or endorses.
G4-16 Memberships of associations and national or international advocacy organizations.
Identified Material Aspects and Boundaries G4-17 All entities included in the organization’s financial statements or equivalent documents.
G4-18 Process for defining report content and Boundaries.
G4-19 All the material Aspects identified in the process for defining report content.
G4-20 Report the Aspect Boundary within the organization.
G4-21 Report the Aspect Boundary outside the organization.
G4-22 The effect of any restatements of information provided in previous reports, and the reasons for such restatements.
  • Not applicable
G4-23 Significant changes from previous reporting periods in the Scope and Aspect Boundaries.
Stakeholder Engagement G4-24 Stakeholder groups engaged by the organization.
G4-25 Basis for identification and selection of stakeholders.
G4-26 Approach to stakeholder engagement.
G4-27 Key topics and concerns raised through stakeholder engagement.
Report Profile G4-28 Reporting Period for information provided.
G4-29 Date of most recent report.
G4-30 Reporting cycle.
G4-31 Contact point for questions.
G4-32 Report the ‘in accordance’ option chosen, content index, and external assurance report.
G4-33 Organization's policy and current practice with external assurance of the report.
Governance G4-34 Governance structure of the organization.
G4-35 Process for delegating authority for sustainability topics from the board to senior executives and other employees.
G4-36 Whether the organization has appointed an executive–level position or positions with responsibility for sustainability topics.
G4-37 Processes for consultation between stakeholders and the highest governance body on economic, environmental and social topics.
G4-38 Composition of the board and its committees.
G4-39 Whether the chair of the board is also an executive officer.
G4-40 Nomination and selection processes for the board and its committees.
G4-41 Processes for the highest governance body to ensure conflicts of interest are avoided and managed.
G4-42 Board’s and senior executives’ roles in the development, approval, and updating of the organization’s purpose, value or mission statements, strategies, policies, and goals related to sustainability impacts.
G4-43 Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental and social topics.
G4-44 Processes for evaluation of the highest governance body’s performance with respect to governance of economic, environmental and social topics.
G4-45 Board’s role in the identification and management of sustainability impacts, risks, and opportunities, and in the implementation of due diligence processes.
G4-46 Highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental and social topics.
G4-47 Frequency of the highest governance body’s review of economic, environmental and social impacts, risks, and opportunities.
G4-48 Highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material Aspects are covered.
G4-49 Process for communicating critical concerns to the highest governance body.
G4-50 Nature and total number of critical concerns that were communicated to the highest governance body and the mechanism(s) used to address and resolve them.
G4-51 The remuneration policies for the board and senior executives, and the linkage between performance criteria and the organization’s sustainability objectives.
G4-52 Process for determining remuneration
G4-53 How stakeholders’ views are sought and taken into account regarding remuneration.
G4-54 Ratio of the annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median annual total compensation for all employees in the same country.
G4-55 Ratio of percentage increase in annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median percentage increase in annual total compensation for all employees in the same country.
Ethics and Integrity G4-56 Organization's values, principles, standards and norms of behavior.
G4-57 Internal and external mechanisms for seeking advice on ethical and lawful behavior, and matters related to organizational integrity.
G4-58 Internal and external mechanisms for reporting concerns about unethical or unlawful behavior, and matters related to organizational integrity.

SPECIFIC STANDARD DISCLOSURES

Category Indicators Pages in this Report 2016
Economic Economic Performance DMA
G4-EC1 Direct economic value generated and distributed
G4-EC2 Financial implications and other risks and opportunities for the organization’s activities due to climate change
G4-EC3 Coverage of the organization's defined benefit plan obligations
G4-EC4 Financial assistance received from government
Market Presence DMA
G4-EC5 Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation
G4-EC6 Proportion of senior management hired from local community at significant locations of operations
Indirect Economic Impacts DMA
G4-EC7 Development and impact of infrastructure investments and services supported
G4-EC8 Significant indirect economic impacts, including the extent of impacts
Procurement Practices DMA
G4-EC9 Proportion of spending on local suppliers at significant locations of operation
Environmental Materials DMA
G4-EN1 Materials used by weight or volume
G4-EN2 Percentage of materials used that are recycled input materials
Energy DMA
G4-EN3 Energy consumption within the organization
G4-EN4 Energy consumption outside of the organization
G4-EN5 Energy intensity
G4-EN6 Reduction of energy consumption
G4-EN7 Reductions in energy requirements of products and services
Water DMA
G4-EN8 Total water withdrawal by source
G4-EN9 Water sources significantly affected by withdrawal of water
  • Not applicable
G4-EN10 Percentage and total volume of water recycled and reused
Biodiversity DMA
G4-EN11 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
G4-EN12 Significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas
G4-EN13 Habitats protected or restored
G4-EN14 Total number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk
Emissions DMA  
G4-EN15 Direct greenhouse gas (GHG) emissions (Scope 1)
G4-EN16 Energy indirect greenhouse gas (GHG) emissions (Scope 2)
G4-EN17 Other indirect greenhouse gas (GHG) emissions (Scope 3)
G4-EN18 Greenhouse gas (GHG) emissions intensity
G4-EN19 Reduction of greenhouse gas (GHG) emissions
G4-EN20 Emissions of ozone-depleting substances (ODS)
  • Not applicable
G4-EN21 NOx, SOx, and other significant air emissions
Effluents and Waste DMA  
G4-EN22 Total water discharge by quality and destination
G4-EN23 Total weight of waste by type and disposal method
G4-EN24 Total number and volume of significant spills
  • Not applicable
G4-EN25 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally
  • Not applicable
G4-EN26 Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the organization’s discharges of water and runoff
Products and Services DMA
G4-EN27 Extent of impact mitigation of environmental impacts of products and services
G4-EN28 Percentage of products sold and their packaging materials that are reclaimed by category
Compliance DMA
G4-EN29 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations
  • Not applicable
Transport DMA
G4-EN30 Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce
Overall DMA
G4-EN31 Total environmental protection expenditures and investments by type
Supplier Environmental Assessment DMA
G4-EN32 Percentage of new suppliers that were screened using environmental criteria
G4-EN33 Significant actual and potential negative environmental impacts in the supply chain and actions taken
Environmental Grievance Mechanisms DMA
G4-EN34 Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms
Labor Practices and Decent Work Employment DMA
G4-LA1 Total number and rates of new employee hires and employee turnover by age group, gender and region
G4-LA2 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation
G4-LA3 Return to work and retention rates after parental leave, by gender
Labor/Management Relations DMA
G4-LA4 Minimum notice periods regarding operational changes, including whether these are specified in collective agreements
Occupational Health and Safety DMA
G4-LA5 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
G4-LA6 Type and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work–related fatalities, by region and by gender
G4-LA7 Workers with high incidence or high risk of diseases related to their occupation
G4-LA8 Health and safety topics covered in formal agreements with trade unions
Training and Education DMA
G4-LA9 Average hours of training per year per employee by gender, and by employee category
G4-LA10 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings
G4-LA11 Percentage of employees receiving regular performance and career development reviews, by gender and by employee category
Diversity and Equal Opportunity DMA
G4-LA12 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity
Equal Remuneration for Women and Men DMA
G4-LA13 Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation
Supplier Assessment for Labor Practices DMA
G4-LA14 Percentage of new suppliers that were screened using labor practices criteria
G4-LA15 Significant actual and potential negative impacts for labor practices in the supply chain and actions taken
Labor Practices Grievance Mechanisms DMA
G4-LA16 Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms
  • Not applicable
Human Rights Investment DMA
G4-HR1 Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
G4-HR2 Total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained
Non-discrimination DMA
G4-HR3 Total number of incidents of discrimination and corrective actions taken
  • Not applicable
Freedom of Association and Collective Bargaining DMA
G4-HR4 Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures taken to support these rights
Child Labor DMA
G4-HR5 Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor
Forced or Compulsory Labor DMA
G4-HR6 Operations and 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
Security Practices DMA
G4-HR7 Percentage of security personnel trained in the organization’s human rights policies or procedures that are relevant to operations
Indigenous Rights DMA
G4-HR8 Total number of incidents of violations involving rights of Indigenous Peoples and actions taken
Assessment DMA
G4-HR9 Total number and percentage of operations that have been subject to human rights reviews or impact assessments
Supplier Human Rights Assessment DMA
G4-HR10 Percentage of new suppliers that were screened using human rights criteria
G4-HR11 Significant actual and potential negative human rights impacts in the supply chain and actions taken
Human Rights Grievance Mechanisms DMA
G4-HR12 Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms
Society Local Communities DMA
G4-SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs
G4-SO2 Operations with significant actual and potential negative impacts on local communities
Anti-corruption DMA
G4-SO3 Total number and percentage of operations assessed for risks related to corruption and the significant risks identified
G4-SO4 Communication and training on anti–corruption policies and procedures
G4-SO5 Confirmed incidents of corruption and actions taken
  • Not applicable
Public Policy DMA
G4-SO6 Total value of political contributions by country and recipient/beneficiary
Anti-competitive Behavior DMA  
G4-SO7 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes
  • Not applicable
Compliance DMA
G4-SO8 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations
  • Not applicable
Supplier Assessment for Impacts on Society DMA
G4-SO9 Percentage of new suppliers that were screened using criteria for impacts on society
G4-SO10 Significant actual and potential negative impacts on society in the supply chain and actions taken
Grievance Mechanisms for Impacts on Society DMA
G4-SO11 Number of grievances about impacts on society files, addressed, and resolved through formal grievance mechanisms
  • Not applicable
Product Responsibility Customer Health and Safety DMA  
G4-PR1 Percentage of significant product and service categories for which health and safety impacts are assessed for improvement
G4-PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes
  • Not applicable
Product and Service Labeling DMA  
G4-PR3 Type of product and service information required by the organization's procedures for product and service information and labeling, and percentage of significant product and service categories subject to such information requirements
G4-PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes
  • Not applicable
G4-PR5 Results of surveys measuring customer satisfaction
Marketing Communications DMA  
G4-PR6 Sale of banned or disputed products
G4-PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes
  • Not applicable
Customer Privacy DMA  
G4-PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data
  • Not applicable
Compliance DMA  
G4-PR9 Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services
  • Not applicable