GRI Standard Index

General Disclosures

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GRI Standard Disclosures References
GRI 102:
General Disclosures
1. Organizational profile
102-1 Name of the organization
102-2 Activities, brands, products, and services
102-3 Location of headquarters
102-4 Location of operations
102-5 Ownership and legal form
102-6 Markets served
102-7 Scale of the organization
102-8 Information on employees and other workers
102-9 Supply chain
102-10 Significant changes to the organization and its supply chain Not Applicable
102-11 Precautionary Principle or approach
102-12 External initiatives
102-13 Membership of associations
2. Strategy
102-14 Statement from senior decision-maker
102-15 Key impacts, risks, and opportunities
3. Ethics and integrity
102-16 Values, principles, standards, and norms of behavior
102-17 Mechanisms for advice and concerns about ethics
4. Governance
102-18 Governance structure
102-19 Delegating authority
102-20 Executive-level responsibility for economic, environmental, and social topics
102-21 Consulting stakeholders on economic, environmental, and social topics
102-22 Composition of the highest governance body and its committees
102-23 Chair of the highest governance body
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
102-27 Collective knowledge of highest governance body
102-28 Evaluating the highest governance body's performance
102-29 Identifying and managing economic, environmental, and social impacts
102-30 Effectiveness of risk management processes
102-31 Review of economic, environmental, and social topics
102-32 Highest governance body's role in sustainability reporting
102-33 Communicating critical concerns
102-34 Nature and total number of critical concerns  
102-35 Remuneration policies
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
102-40 List of stakeholder groups
102-41 Collective bargaining agreements  
102-42 Identifying and selecting stakeholders
102-43 Approach to stakeholder engagement
102-44 Key topics and concerns raised
6. Reporting practice
102-45 Entities included in the consolidated financial statements
102-46 Defining report content and topic Boundaries
102-47 List of material topics
102-48 Restatements of information Not Applicable
102-49 Changes in reporting Not Applicable
102-50 Reporting period
102-51 Date of most recent report
102-52 Reporting cycle
102-53 Contact point for questions regarding the report
102-54 Claims of reporting in accordance with the GRI Standards This page
102-55 GRI content index This page
102-56 External assurance  
GRI 103:
Management Approach
103-1 Explanation of the material topic and its Boundaries
103-2 The management approach and its components
103-3 Evaluation of the management approach


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GRI Standard Disclosures Position of reference
GRI 201:
Economic Performance
201-1 Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans  
201-4 Financial assistance from government Not Applicable
GRI 202:
Market Presence
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
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts  
GRI 204:
Procurement Practices
204-1 Proportion of spending on local suppliers  
GRI 205:
205-1 Operations assessed for risks related to corruption  
205-2 Communication and training about-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken  
GRI 206:
Anti-competitive Behavior
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices  


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GRI Standard Disclosures Position of reference
GRI 301:
301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials  
GRI 302:
302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization
302-3 Energy intensity
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services  
GRI 303:
303-1 Water withdrawal by source
303-2 Water source significantly affected by withdrawal of water  
303-3 Water recycled and reused
GRI 304:
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas  
304-2 Significant impacts of activities, products, and services on biodiversity  
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations Not Applicable
GRI 305:
305-1 Direct(Scope 1)GHG emissions
305-2 Energy indirect(Scope 2)GHG emissions
305-3 Other indirect(Scope 3)GHG emissions
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions
305-6 Emissions of ozone-depleting substances(ODS)
305-7 Nitrogen oxides(NOx),sulfur oxides(SOx),and other significant air emissions
GRI 306:
Effluents and Waste
306-1 Water discharge by quality and destination
306-2 Waste by type and disposal method
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
307-1 Non-compliance with environmental laws and regulations
GRI 308:
Supplier Environmental Assessment
308-1 New suppliers that were screened using environmental criteria  
308-2 Negative environmental impacts in the supply chain and actions taken  


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GRI Standard Disclosures Position of reference
GRI 401:
401-1 New employee hires and employee turnover
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
402-1 Minimum notice periods regarding operational changes  
GRI 403:
Occupational Health and Safety
403-1 Workers representation in formal joint management-worker health and safety committees  
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities
403-3 Workers with high incidence or high risk of diseases related to their occupation  
403-4 Health and safety topics covered in formal agreements with trade unions
GRI 404:
Training and Education
404-1 Average hours of training per year per employee  
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews  
GRI 405:
Diversity and Equal Opportunity
405-1 Diversity of governance bodies and employee
405-2 Ratio of basic salary and remuneration of women to men  
GRI 406:
406-1 Incidents of discrimination and corrective actions taken  
GRI 407:
Freedom of Association and Collective Bargaining
407-1 Operations and suppliers in which the freedom of association and collective bargaining may be at risk
GRI 408:
Child Labor
408-1 Operations and suppliers at significant risk for incidents of child labor
GRI 409:
Forced or Compulsory Labor
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
GRI 410:
Security Practices
410-1 Security personnel trained in human rights policies or procedures  
GRI 411:
Rights of Indigenous Peoples
411-1 Incidents of violations involving rights of indigenous peoples  
GRI 412:
Human Rights Assessment
412-1 Operations that have been subject to human rights reviews or impact assessments  
412-2 Employee training on human rights policies or procedures
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening  
GRI 413:
Local Communities
413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities  
GRI 414:
Supplier Social Assessment
414-1 New suppliers that were screened using social criteria  
414-2 Negative social impacts in the supply chain and actions taken
GRI 415:
Public Policy
415-1 Political contributions  
GRI 416:
Customer Health and Safety
416-1 Assessment of the health and safety impacts of product and service categories
416-2 Incidents of non-compliance concerning the health and safety impacts and services
GRI 417:
Marketing and Labeling
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
418-1 Substantiated complaints concerning breeches of customer privacy and losses of customer data  
GRI 419:
Socioeconomic Compliance
419-1 Non-compliance with laws and regulations in the social and economic area