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Comparative Table with GRI Guidelines (2015)

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1. Strategy and Analysis

1.1 Statement from the most senior decisionmaker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy. 14-19, 74
1.2 Description of key impacts, risks, and opportunities. 14-19, 74

2. Organizational Profile

2.1 Name of the organization. 107
2.2 Primary brands, products, and/or services. 107
2.3 Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures. 88-101
2.4 Location of organization's headquarters. 107
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. 90-91
2.6 Nature of ownership and legal form. 107
2.7 Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries). 26-31, 34-57, 79-83
2.8 Scale of the reporting organization, including:
  • Number of employees;
  • 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.
102-107
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 0private sector organizations).
There are no significant changes
2.10 Awards received in the reporting period. External Recognition

3. Report Parameters

Report Profile
3.1 Reporting period (e.g., fiscal/calendar year) for information provided. 9
3.2 Date of most recent previous report (if any). 9
3.3 Reporting cycle (annual, biennial, etc.) 9
3.4 Contact point for questions regarding the report or its contents. 109
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.
14-19, 74
3.6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). 9
3.7 State any specific limitations on the scope or boundary of the report. There are no limitations
3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations. Not applicable
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. 78
3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods). Not applicable
3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report. There are no significant changes
GRI Content Index
3.12 Table identifying the location of the Standard Disclosures in the report. Reports
Assurance
3.13 Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s). Independent Assurance Report

4. Governance, Commitments, and Engagement

Governance
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. 60-64
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). 60-64
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. 60-64
4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body. 60-64
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). 60-64
4.6 Processes in place for the highest governance body to ensure conflicts of interest are avoided. 60-64
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. 60-64
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. 10-11, 14-19, 66, 70, 74-77, 81
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. 9, 10-11, 14-19, 66, 70, 74-77, 81
Commitments to External Initiatives
4.11 Explanation of whether and how the precautionary approach or principle is addressed by the organization. 14-19, 74 ,79
4.12 Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses. 9, 66, 74, 76
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.
75
Stakeholder Engagement
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. CSR through Business Activities

5. Management Approach and Performance Indicators

Economic
  Management Approach 14-19, 67-69
Aspect: Economic Performance
EC1 Core 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. 102-106
EC2 Core Financial implications and other risks and opportunities for the organization's activities due to climate change. 44-47, 53, 79
Aspect: Market Presence
EC6 Core Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. 76
Aspect: Indirect Economic Impacts
EC8 Core Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, inkind, or pro bono engagement. 26-31, 34-57, 79-83
Environmental
  Management Approach 74-79
Aspect: Energy
EN4 Core Indirect energy consumption by primary source. 78
EN5 Add Energy saved due to conservation and efficiency improvements. 78, Environmental Accounting
EN6 Add Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives. 44-47,78,79, Environmental Accounting
EN7 Add Initiatives to reduce indirect energy consumption and reductions achieved. 78, Environmental Accounting
Aspect: Water
EN8 Core Total water withdrawal by source. 78
EN10 Add Percentage and total volume of water recycled and reused. Environmental Accounting
Aspect: Biodiversity
EN11 Core Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. 79, Conservation of biodiversity
EN12 Core Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas. 79, Conservation of biodiversity
EN13 Add Habitats protected or restored. 79, Conservation of biodiversity
EN14 Add Strategies, current actions, and future plans for managing impacts on biodiversity. 79, Conservation of biodiversity
EN15 Add Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk. 79, Conservation of biodiversity
Aspect: Emissions, Effluents, and Waste
EN16 Core Total direct and indirect greenhouse gas emissions by weight. 78
EN17 Core Other relevant indirect greenhouse gas emissions by weight. 78
EN18 Add Initiatives to reduce greenhouse gas emissions and reductions achieved. 44-47, 49, 78, 79
EN22 Core Total weight of waste by type and disposal method. 78
Aspect: Products and Services
EN26 Core Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. 37, 44-47, 49, 53, 79
Aspect : Transport
EN29 Add Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce. 78, Environmental Accounting
Aspect : Overall
EN30 Add Total environmental protection expenditures and investments by type. Environmental Accounting
Labor Practices and Decent Work
  Management Approach 66, 70-73, 76
Aspect: Employment
LA1 Core Total workforce by employment type, employment contract, and region. 70-73
LA2 Core Total number and rate of employee turnover by age group, gender, and region. 70-73
LA3 Add Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations. 70-73
LA4 Core Percentage of employees covered by collective bargaining agreements. 70-73
Aspect: Occupational Health and Safety
LA8 Core Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases. 70-73
Aspect: Training and Education
LA11 Add Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings. 70-73
Aspect: Diversity and Equal Opportunity
Human Rights
  Management Approach 66, 75-76
Society
  Management Approach 66-69, 75-76
Aspect: Corruption
SO3 Core Percentage of employees trained in organization's anti-corruption policies and procedures. 66
Product Responsibility
  Management Approach 66, 76

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