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ESG Workzone
GRI
Content index
SASB
Index of contents
General contents
GRI 2:
General Disclosures 2021
2-1
Organizational details
2-2
Entities included in the organization’s sustainability reporting
2-3
Reporting period, frequency and contact point
2-4
Restatements of information
2-5
External assurance
2-6
Activities, value chain and other business relationships
2-7
Employees
2-8
Workers who are not employees
2-9
Governance structure and composition
2-10
Nomination and selection of the highest governance body
2-11
Chair of the highest governance body
2-12
Role of the highest governance body in overseeing the management of impacts
2-13
Delegation of responsibility for managing impacts
2-14
Role of the highest governance body in sustainability reporting
2-15
Conflicts of interest
2-16
Communication of critical concerns
2-17
Collective knowledge of the highest governance body
2-18
Evaluation of the performance of the highest governance body
2-19
Remuneration policies
2-20
Process to determine remuneration
2-21
Annual total compensation ratio
2-22
Statement on sustainable development strategy
2-23
Policy commitments
2-24
Embedding policy commitments
2-25
Processes to remediate negative impacts
2-26
Mechanisms for seeking advice and raising concerns
2-27
Compliance with laws and regulations
2-28
Membership associations
2-29
Approach to stakeholder engagement
2-30
Collective bargaining agreements
Material topics
GRI 3:
Material Topics 2021
3-1
Process to determine material topics
3-2
List of material topics
3-3
Management of material topics
Legal compliance
GRI 201:
economic performance 2016
201-1
Direct economic value generated and distributed
201-2
Financial implications and other risks and opportunities due to climate change
201-4
Financial assistance received from government
GRI 206:
anti-competitive behavior 2016
206-1
Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
GRI 207:
tax 2019
207-1
Approach to tax
207-2
Tax governance, control, and risk management
207-3
Stakeholder engagement and management of concerns related to tax
207-4
Country-by-country reporting
Ethics and anti-corruption
GRI 205:
anti-corruption 2016
205-1
Operations assessed for risks related to corruption
205-2
Communication and training about anti-corruption policies and procedures
205-3
Confirmed incidents of corruption and actions taken
GRI 415:
public policy 2016
415-1
Political contributions
Labor conditions
GRI 401:
employment 2016
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 2016
402-1
Minimum notice periods regarding operational changes
GRI 405:
diversity and equal opportunity 2016
405-1
Diversity of governance bodies and employees
GRI 406:
non-discrimination 2016
405-2
Ratio of basic salary and remuneration of women to men
406-1
Incidents of discrimination and corrective actions taken
Training and career development
GRI 404:
training and education 2016
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
Occupational health, safety and welfare
GRI 403:
occupational health and safety 2018
403-1
Occupational health and safety management system
403-2
Hazard identification, risk assessment, and incident investigation
403-3
Occupational health services
403-4
Worker participation, consultation, and communication on occupational health and safety
403-5
Worker training on occupational health and safety
403-6
Promotion of worker health
403-7
Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
403-8
Workers covered by an occupational health and safety management system
403-9
Work-related injuries
403-10
Work-related ill health
IP-5
Type and rate of injuries, occupational diseases, days of f work, absenteeism, and number of occupational deaths
Consumer health, safety and welfare
GRI 416:
customer health and safety 2016
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 of products and services
Transparency in product information and labelling
GRI 417:
marketing and labeling 2016
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
Quality and security of the value chain
GRI 204:
procurement practices 2016
204-1
Proportion of spending on local suppliers
GRI 308:
supplier environmental assessment 2016
308-1
New suppliers that were screened using environmental criteria
308-2
Negative environmental impacts in the supply chain and actions taken
GRI 414:
supplier social assessment 2016
414-1
New suppliers that were screened using social criteria
414-2
Negative social impacts in the supply chain and actions taken
Sustainable packaging, re-use and recycling
GRI 301:
materials 2016
301-2
Recycled input materials used
GRI 306:
effluents and waste 2016
306-1
Waste generation and significant waste related impacts
306-2
Management of significant waste-related impacts
306-3
Waste generated
306-4
Waste not destined for disposal
306-5
Waste destined for disposal
Energy consumption and efficiency
GRI 302:
energy 2016
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
GRI 305:
emissions 2016
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
Water Management
GRI 303:
water and effluents
303-1
Interactions with water as a shared resource
303-2
Management of water discharge- related impacts
303-3
Water withdrawal
303-4
Water discharge
303-5
Water consumption
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