GRI INDICATORS - RightSupply Sustainability Index and Reporting

GRI REF :

GRI TYPE :

GRI DATA :

GRI SPECIFIC/1 :

wdt_ID	GRI REF	GRI TYPE	GRI SUBTYPE	GRI DATA	SPECIFIC GRI/1	SPECIFIC GRI/2
1	002-01	General Contents 2021	The organization and its reporting practices	Organizational details	2:1a Legal name	2:1a Legal name
2	002-01	General Contents 2021	The organization and its reporting practices	Organizational details	2:1b Nature of ownership and its legal form	2:1b Nature of ownership and its legal form
3	002-01	General Contents 2021	The organization and its reporting practices	Organizational details	2:1c Location of your headquarters	2:1c Location of your headquarters
4	002-01	General Contents 2021	The organization and its reporting practices	Organizational details	2:1d Countries of operation	2:1d Countries of operation
5	002-02	General Contents 2021	The organization and its reporting practices	Entities included in sustainability reporting sustainability reporting	2:2a List all of your entities included in the sustainability reporting sustainability reporting	2:2a List all of your entities included in the sustainability reporting sustainability reporting
6	002-02	General Contents 2021	The organization and its reporting practices	Entities included in sustainability reporting sustainability reporting	2:2b Specify the differences between the list of entities included in their financial reports and the list of entities included in their sustainability reports.	2:2b Specify the differences between the list of entities included in their financial reports and the list of entities included in their sustainability reports.
7	002-02	General Contents 2021	The organization and its reporting practices	Entities included in sustainability reporting sustainability reporting	2:2c If the organization is comprised of several entities, explain the approach taken to consolidate information	2:2ci If the approach involves adjustments to the information for minority interests
8	002-02	General Contents 2021	The organization and its reporting practices	Entities included in sustainability reporting sustainability reporting	2:2c If the organization is comprised of several entities, explain the approach taken to consolidate information	2:2cii What approach did you take to mergers, acquisitions and spin-offs of entities or parts of such entities?
9	002-02	General Contents 2021	The organization and its reporting practices	Entities included in sustainability reporting sustainability reporting	2:2c If the organization is comprised of several entities, explain the approach taken to consolidate information	2:2ciii Whether and how the focus changes across the different content of this Standard and the different material topics.
10	002-03	General Contents 2021	The organization and its reporting practices	Reporting period, frequency and point of contact	2:3a Specify the reporting period and frequency of sustainability reporting
11	002-03	General Contents 2021	The organization and its reporting practices	Reporting period, frequency and point of contact	2:3b Specify the period covered by your financial reporting and, if it does not align with the period covered by sustainability reporting, explain why.
12	002-03	General Contents 2021	The organization and its reporting practices	Reporting period, frequency and point of contact	2:3c State the date of publication of the report or information presented
13	002-03	General Contents 2021	The organization and its reporting practices	Reporting period, frequency and point of contact	2:3d Specify the point of contact for questions related to the report or information presented.
14	002-04	General Contents 2021	The organization and its reporting practices	Updating of information	2:4a Provide updates on information presented in prior reporting periods and explain
15	002-05	General Contents 2021	The organization and its reporting practices	External verification	2:5a Describe your policy and practice for seeking external assurance and indicate whether and how the highest governance body and senior executives are involved.
16	002-05	General Contents 2021	The organization and its reporting practices	External verification	2:5b Whether the organization's sustainability reporting has been subject to external verification.
17	002-06	General Contents 2021	Activities and employees	Activities, value chain and other business relationships	2:6a Indicate the sector(s) in which you are active
18	002-06	General Contents 2021	Activities and employees	Activities, value chain and other business relationships	2:6b Describe your value chain, including.
19	002-06	General Contents 2021	Activities and employees	Activities, value chain and other business relationships	2:6c Indicate other relevant business relationships
20	002-06	General Contents 2021	Activities and employees	Activities, value chain and other business relationships	2:6d Describe the significant changes in 2:6a, 2:6b and 2:6c with respect to the reporting period.
21	002-07	General Contents 2021	Activities and employees	Employees	2:7a Indicate the total number of employees, broken down by gender and region.
22	002-07	General Contents 2021	Activities and employees	Employees	2:7b Indicate total number
23	002-07	General Contents 2021	Activities and employees	Employees	2:7c Describe the methods and assumptions used to compile the data and whether the figures are presented.
24	002-07	General Contents 2021	Activities and employees	Employees	2:7d Present the contextual information necessary to understand the data presented in 2:7a and 2:7b.
25	002-07	General Contents 2021	Activities and employees	Employees	2:7e Describe significant fluctuations in the number of employees during the reporting period and between reporting periods.
26	002-08	General Contents 2021	Activities and employees	Non-employee workers	2:8a Indicate the total number of: workers who are not employees and whose work is controlled by the organization and describe the number of workers who are not employees and whose work is controlled by the organization.
27	002-08	General Contents 2021	Activities and employees	Non-employee workers	2:8b Describe the methods and assumptions used to compile the data and whether the number of workers who are not employed is presented.
28	002-08	General Contents 2021	Activities and employees	Non-employee workers	2:8c Describe significant fluctuations in the number of non-employees during the reporting period and between reporting periods.
29	002-09	General Contents 2021	Governance	Governance structure and composition	2:9a Describe its governance structure, including committees of the highest governance body.
30	002-09	General Contents 2021	Governance	Governance structure and composition	2:9b List the committees of the highest governance body responsible for decision-making and oversight of the management of the organization's impacts on the economy, environment and people.
31	002-09	General Contents 2021	Governance	Governance structure and composition	2:9c Describe the composition of the highest governance body and its committees.
32	002-10	General Contents 2021	Governance	Appointment and selection of the highest governance body	2:10a Describe the nomination and selection processes for the highest governance body and its committees.
33	002-10	General Contents 2021	Governance	Appointment and selection of the highest governance body	2:10b Describe the criteria used to appoint and select the members of the highest governance body and indicate whether consideration is given to stakeholders, diversity, independence, and impacts of their competence.
34	002-11	General Contents 2021	Governance	President of the highest governing body governing body	2:11a Indicate whether the Chairperson of the highest governance body is also a senior executive of the organization. the organization
35	002-11	General Contents 2021	Governance	President of the highest governing body governing body	2:11b If the president is also a senior executive, explain his/her role within the organization's management, the reasons for this configuration, and how conflicts of interest are avoided and mitigated.
36	002-12	General Contents 2021	Governance	Role of the highest governance body in overseeing impact management	2:12a Describe the role of the highest governance body and senior executives in developing, approving, and updating the organization's purpose, value or mission statements, strategies, policies, and goals related to sustainable development; 2:12a Describe the role of the highest governance body and senior executives in developing, approving, and updating the organization's purpose, value or mission statements, strategies, policies, and goals related to sustainable development. objectives related to sustainable development;
37	002-12	General Contents 2021	Governance	Role of the highest governance body in overseeing impact management	2:12b Describe the highest governance body's role in overseeing the organization's due diligence and other processes for identifying and addressing its economic, environmental and human impacts
38	002-12	General Contents 2021	Governance	Role of the highest governance body in overseeing impact management	2:12c Describe the highest governance body's role in reviewing the effectiveness of the organization's processes, as described in 2:12b, and indicate the frequency of these reviews.
39	002-13	General Contents 2021	Governance	Delegation of responsibility for impact management	2:13a Describe how the highest governance body delegates responsibility for managing the organization's impacts on the economy, the environment and people.
40	002-13	General Contents 2021	Governance	Delegation of responsibility for impact management	2:13b Describe the processes and frequency with which senior executives and other employees report to the highest governance body on the management of the organization's impacts on the economy, environment and people.
41	002-14	General Contents 2021	Governance	Role of the highest governance body in sustainability reporting	2:14a Indicate whether the highest governance body has responsibility for reviewing and approving the information presented, including the organization's material issues and, if so, describe the process for reviewing and approving the information.
42	002-14	General Contents 2021	Governance	Role of the highest governance body in sustainability reporting	2:14b Indicate whether the highest governance body does not have responsibility for reviewing and approving the information presented, including the organization's material issues, and, if so, explain why
43	002-15	General Contents 2021	Governance	Conflicts of interest	2:15a Describe the processes for the highest governance body to ensure that conflicts of interest are prevented and mitigated.
44	002-15	General Contents 2021	Governance	Conflicts of interest	2:15b Indicate whether conflicts of interest are disclosed to stakeholders, including, at a minimum, conflicts of interest.
45	002-16	General Contents 2021	Governance	Communication of critical concerns	2:16a Describe whether critical concerns are communicated to the highest governance body and, if so, how.
46	002-16	General Contents 2021	Governance	Communication of critical concerns	2:16b Report the total number and nature of critical concerns communicated to the highest governance body during the reporting period.
47	002-17	General Contents 2021	Governance	Collective knowledge of the highest governance body	2:17a Report on measures taken to increase the highest governance body's collective knowledge, skills and experience in sustainable development.
48	002-18	General Contents 2021	Governance	Performance evaluation of the highest governance body	2:18a Describe the processes for evaluating the highest governance body's performance in overseeing the management of the organization's impacts on the economy, environment and people.
49	002-18	General Contents 2021	Governance	Performance evaluation of the highest governance body	2:18b Indicate whether the evaluations are independent and the frequency with which they are carried out
50	002-18	General Contents 2021	Governance	Performance evaluation of the highest governance body	2:18c Describe actions taken in response to evaluations, including changes in the composition of the highest governance body and changes in organizational practices.
51	002-19	General Contents 2021	Governance	Compensation policies	2:19a Describe the compensation policies for members of the highest governance body and senior executives.
52	002-19	General Contents 2021	Governance	Compensation policies	2:19b Describe how compensation policies for members of the highest governance body and senior executives are linked to their objectives and performance in managing the organization's impacts on the economy, environment and people.
53	002-20	General Contents 2021	Governance	Process for determining compensation	2:20a Describe the process of designing its compensation policies and determining compensation.
54	002-20	General Contents 2021	Governance	Process for determining compensation	2:20b Report the outcome of stakeholder (including shareholder) votes on remuneration policies and proposals, if applicable.
55	002-21	General Contents 2021	Governance	Total annual compensation ratio	2:21a Present the ratio of the annual total compensation of the organization's highest paid individual to the median annual total compensation of all employees (excluding the highest paid individual).
56	002-21	General Contents 2021	Governance	Total annual compensation ratio	2:21b Present the ratio of the percentage increase in annual total compensation of the organization's highest paid individual to the median percentage increase in annual total compensation of all employees (excluding the highest paid individual).
57	002-21	General Contents 2021	Governance	Total annual compensation ratio	2:21c Present the contextual information needed to understand the data and how it was collected.
58	002-22	General Contents 2021	Strategy, policies and practices	Sustainable Development Strategy Statement	2:22a Provide a statement from the highest governance body or the most senior executive of the organization on the importance of sustainable development to the organization and its strategy for contributing to sustainable development.
59	002-23	General Contents 2021	Strategy, policies and practices	Commitments and policies	2:23a Describe your commitments and policies for responsible business conduct.
60	002-23	General Contents 2021	Strategy, policies and practices	Commitments and policies	2:23b Describe its specific commitments and policies for the respect of human rights.
61	002-23	General Contents 2021	Strategy, policies and practices	Commitments and policies	2:23c Provide links to commitments and policies if they are publicly available or, if commitments and policies are not publicly available, explain why.
62	002-23	General Contents 2021	Strategy, policies and practices	Commitments and policies	2:23d Indicate the level at which each of the commitments and policies was approved within the organization, and whether it is the highest level.
63	002-23	General Contents 2021	Strategy, policies and practices	Commitments and policies	2:23e Indicate the extent to which the commitments and policies apply to the organization's activities and business relationships.
64	002-23	General Contents 2021	Strategy, policies and practices	Commitments and policies	2:23f Describe how commitments and policies are communicated to workers, business partners, and other relevant parties.
65	002-24	General Contents 2021	Strategy, policies and practices	Incorporation of commitments and policies	2:24a Describe how you incorporate each of your commitments or policies for responsible business conduct in all of your business activities and relationships.
66	002-25	General Contents 2021	Strategy, policies and practices	Processes to remediate negative impacts	2:25a Describe its commitments to provide or assist in the remediation of negative impacts that the organization acknowledges it has caused or contributed to.
67	002-25	General Contents 2021	Strategy, policies and practices	Processes to remediate negative impacts	2:25b Describe your approach to identifying and addressing grievances, including the grievance and complaint mechanisms you have in place or in which you participate.
68	002-25	General Contents 2021	Strategy, policies and practices	Processes to remediate negative impacts	2:25c Describe other processes by which it provides or assists in the remediation of negative impacts that the organization acknowledges it has caused or contributed to.
69	002-25	General Contents 2021	Strategy, policies and practices	Processes to remediate negative impacts	2:25d Describe how stakeholders who are the intended users of the grievance mechanisms are involved in the design, review, operation and improvement of these mechanisms.
70	002-25	General Contents 2021	Strategy, policies and practices	Processes to remediate negative impacts	2:25e Describe how the organization monitors the effectiveness of grievance and complaint mechanisms and other remediation processes and provide examples of their effectiveness, with feedback from stakeholders.
71	002-26	General Contents 2021	Strategy, policies and practices	Mechanisms for seeking advice and advice and raise concerns	2:26a Describe the mechanisms for individuals to seek advice and/or raise concerns.
72	002-27	General Contents 2021	Strategy, policies and practices	Compliance with laws and regulations regulations	2:27a The organization shall provide information on the total number of significant instances of non-compliance with laws and regulations during the reporting period, and a breakdown of this total into instances of fines and non-momentary sanctions.
73	002-27	General Contents 2021	Strategy, policies and practices	Compliance with laws and regulations regulations	2:27b Report the total number and monetary value of fines paid during the reporting period for non-compliance with laws and regulations, and itemized
74	002-27	General Contents 2021	Strategy, policies and practices	Compliance with laws and regulations regulations	2:27c Describe the significant instances of noncompliance.
75	002-27	General Contents 2021	Strategy, policies and practices	Compliance with laws and regulations regulations	2:27d Describe how you have determined significant instances of noncompliance.
76	002-28	General Contents 2021	Strategy, policies and practices	Membership in associations	2:28a Provide information on industry associations, other association memberships, and national or international advocacy organizations in which it has a significant role
77	002-29	General Contents 2021	Stakeholder engagement	Approach to Stakeholder Engagement	2:29a Describe your approach to stakeholder engagement
78	002-30	General Contents 2021	Stakeholder engagement	Collective bargaining agreements	2:30a Indicate the total percentage of employees covered by collective bargaining agreements.
79	002-30	General Contents 2021	Stakeholder engagement	Collective bargaining agreements	2:30b For employees not covered by collective bargaining agreements, indicate whether the organization determines their working conditions and terms of employment on the basis of collective bargaining agreements covering other employees or on the basis of collective bargaining agreements of other organizations.
80	003-00	Material Topics 2021	Understanding the context of the organization	Understanding the context of the organization	Understanding the context of the organization
81	003-00	Material Topics 2021	Identify actual and potential impacts	Identify actual and potential impacts	Identify actual and potential impacts
82	003-00	Material Topics 2021	Assess the significance of impacts	Assess the significance of impacts	Assess the significance of impacts
83	003-00	Material Topics 2021	Prioritize the most significant impacts on which to to report on	Prioritize the most significant impacts on which to to report on	Prioritize the most significant impacts on which to to report on
84	003-01	Material Topics 2021	Content on material topics	Process for determining materials	3:1a Describe the process you have followed to determine your material issues.
85	003-01	Material Topics 2021	Content on material topics	Process for determining materials	3:1b Specify the stakeholders and experts whose views have been involved in the process of determining its material issues.
86	003-02	Material Topics 2021	Content on material topics	List of material items	3:2a List your material subjects
87	003-02	Material Topics 2021	Content on material topics	List of material items	3:2b To report any changes in the list of material issues from the previous reporting period.
88	003-03	Material Topics 2021	Content on material topics	Management of material issues	3:3a Describe actual and potential impacts, negative and positive, on the economy, environment and people, including impacts on human rights.
89	003-03	Material Topics 2021	Content on material topics	Management of material issues	3:3b Indicate whether the organization is related to a negative impact through its activities or as a result of its business relationships, and describe the activities or business relationships.
90	003-03	Material Topics 2021	Content on material topics	Management of material issues	3.3c Describe your policies or commitments in relation to the material topic.
91	003-03	Material Topics 2021	Content on material topics	Management of material issues	3.3d Describe the measures taken to manage the issue and the associated impacts.
92	003-03	Material Topics 2021	Content on material topics	Management of material issues	3.3e Submit the following information on the monitoring of the effectiveness of the measures taken
93	003-03	Material Topics 2021	Content on material topics	Management of material issues	3.3f Describe how stakeholder engagement has influenced the actions taken (3:3d) and how it has informed whether these have been effective (3:3e).
94	201-00	Economic performance 2016	Contents on theme management	Contents on theme management	201a The reporting organization should report how it manages economic performance using GRI 3:3 Content 3: Material Issues 2021.
95	201-01	Economic performance 2016	Thematic contents	Direct economic value generated and distributed	201:1a Direct economic value generated and distributed (EVGD) on a cumulative basis, including the basic components for the organization's overall operations listed below. If data are presented on a cash basis, the rationale for this decision should be disclosed.	201:1ai. Direct economic value generated: revenues; 201:1aii. Economic value distributed: operating costs, employee wages and benefits, payments to capital providers, payments to government, by country, and community investments; 201:1aiii. economic value retained: "direct economic value generated" minus "economic value distributed".
96	201-01	Economic performance 2016	Thematic contents	Direct economic value generated and distributed	201:1b Where significant, the VEGD is reported separately at national, regional or market level and the criteria used to define significance.
97	201-02	Economic performance 2016	Thematic contents	Financial implications and other risks and opportunities arising from climate change	201:2a Risks and opportunities arising from climate change that have the potential to generate substantial changes in operations, revenues or expenses.	201:2ai. A description of the risk or opportunity and its classification as physical, regulatory or other; 2012aii. A description of the impact related to the risk or opportunity; 201:2aiii. The financial implications of the risk or opportunity prior to taking action; 201:2aiv. The methods used to manage the risk or opportunity; v. the costs of the measures taken to manage the risk or opportunity.
98	201-03	Economic performance 2016	Thematic contents	Defined benefit plan obligations and other retirement plans	201:3a If the organization's general resources meet the pension plan obligations, the estimated value of those obligations
99	201-03	Economic performance 2016	Thematic contents	Defined benefit plan obligations and other retirement plans	201:3b Whether there is a separate fund to pay pension plan obligations	201:3bi. The extent to which it is estimated that the obligations under the program will be covered by the assets that have been set aside for this purpose; 201:3bii. The basis on which the estimate has been carried out; 201:3biii. When the estimate was made.
100	201-03	Economic performance 2016	Thematic contents	Defined benefit plan obligations and other retirement plans	201:3c If the fund intended to pay the pension plan obligations is not sufficient, explain the strategy, if any, that the employer has used to achieve full coverage and the time frame, if any, within which the employer expects to achieve full coverage
101	201-03	Economic performance 2016	Thematic contents	Defined benefit plan obligations and other retirement plans	201:3d The percentage of salary contributed by the employee or employer.
102	201-03	Economic performance 2016	Thematic contents	Defined benefit plan obligations and other retirement plans	201:3 The level of participation in retirement plans, such as participation in mandatory or voluntary programs, regional or national programs, or programs with a financial impact
103	201-04	Economic performance 2016	Thematic contents	Financial assistance received from the government	201:4a Total monetary value of financial assistance received by the organization from any government during the reporting period, including	201:4ai. Tax allowances and tax credits; 201:4aii. Subsidies; 201:4aiii. Investment grants, research and development grants and other relevant subsidies; 201:4siv. Awards; 201:4av. Exemption from payment of royalties; 201:4avi. Export Credit Agencies (ECA) financial assistance; 201:4avii. Financial incentives; 201:4aviii.Other financial benefits received or receivable from any government for any operation.
104	201-04	Economic performance 2016	Thematic contents	Financial assistance received from the government	201:4b Information included in 201:4a by country
105	201-04	Economic performance 2016	Thematic contents	Financial assistance received from the government	201:4c Whether and to what extent any government is present in the shareholding structure
106	202-00	Market presence 2016	Contents on theme management	Contents on theme management	202a The reporting organization should report how it manages market presence using GRI 3:3 Content 3: Material Issues 2021.
107	202-01	Market presence 2016	Thematic contents	Ratios between the standard entry-level wage by gender and the local minimum wage	202:1a Where a significant proportion of employees are paid on the basis of the rules on minimum wages, the relevant ratio between the starting salary by gender and the minimum wage shall be reported for significant locations of operation.
108	202-01	Market presence 2016	Thematic contents	Ratios between the standard entry-level wage by gender and the local minimum wage	201:2b Where a significant proportion of other workers (excluding employees) who carry out the organization's activities are paid on the basis of the rules on minimum wages, describe the measures taken to determine whether these workers are paid above the minimum wage
109	202-01	Market presence 2016	Thematic contents	Ratios between the standard entry-level wage by gender and the local minimum wage	201:2c If the local minimum wage does not exist or is variable at significant locations of operation, by gender. If it is possible to use different minimums as reference, the minimum wage used should be reported.
110	202-01	Market presence 2016	Thematic contents	Ratios between the standard entry-level wage by gender and the local minimum wage	201:2d The definition used for "significant locations of operation".
111	202-02	Market presence 2016	Thematic contents	Proportion of senior executives hired in the local community	202:2a Percentage of senior executives from significant locations of operation hired from the local community
112	202-02	Market presence 2016	Thematic contents	Proportion of senior executives hired in the local community	202:2b The definition used for "senior executives" is as follows
113	202-02	Market presence 2016	Thematic contents	Proportion of senior executives hired in the local community	202:2c The geographical definition of "local" of the organization
114	202-02	Market presence 2016	Thematic contents	Proportion of senior executives hired in the local community	202:2d The definition used for "significant locations of operation".
115	203-00	Indirect economic impacts 2016	Contents on theme management	Contents on theme management	203a The reporting organization shall report how it manages indirect economic impacts using GRI Content 3:3: Material Issues 2021.
116	203-01	Indirect economic impacts 2016	Thematic contents	Infrastructure investments and services supported	203:1a The degree of development of significant investments in infrastructure and supported services
117	203-01	Indirect economic impacts 2016	Thematic contents	Infrastructure investments and services supported	203:1b Current or expected impacts on local communities and economies, including positive and negative impacts where appropriate.
118	203-01	Indirect economic impacts 2016	Thematic contents	Infrastructure investments and services supported	203:1c Whether these investments and services are commercial, in-kind or pro bono arrangements
119	203-02	Indirect economic impacts 2016	Thematic contents	Significant indirect economic impacts	203:2a Examples of significant indirect economic impacts (positive and negative) identified by the organization.
120	203-02	Indirect economic impacts 2016	Thematic contents	Significant indirect economic impacts	203:2b Importance of indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas.
121	204-00	Sourcing practices 2016	Contents on theme management	Contents on theme management	204a The reporting organization shall report how it manages sourcing practices using GRI Content 3-3: Material Issues 2021.
122	204-01	Sourcing practices 2016	Thematic contents	Proportion of spending on local suppliers	204:1a The percentage of the sourcing budget for significant locations of operation that is spent on suppliers in the locality of the operation (such as the percentage of products and services that are purchased locally)
123	204-01	Sourcing practices 2016	Thematic contents	Proportion of spending on local suppliers	204:1b The organization's geographic definition of "local"
124	204-01	Sourcing practices 2016	Thematic contents	Proportion of spending on local suppliers	204:1c The definition used for "significant locations of operation" is as follows
125	205-00	Anti-corruption 2016	Contents on theme management	Contents on theme management	205a The reporting organization shall report how it manages anti-corruption using GRI 3 Content 3:3: Material Issues 2021.
126	205-01	Anti-corruption 2016	Thematic contents	Operations assessed for corruption-related risks	205:1a Total number and percentage of transactions where corruption risk assessments were performed
127	205-01	Anti-corruption 2016	Thematic contents	Operations assessed for corruption-related risks	205:1b Significant risks related to corruption identified through the risk assessment
128	205-02	Anti-corruption 2016	Thematic contents	Communication and training on anti-corruption policies and procedures	205:2a Total number and percentage of governance body members informed of the organization's anti-corruption policies and procedures, by region.
129	205-02	Anti-corruption 2016	Thematic contents	Communication and training on anti-corruption policies and procedures	205:2b Total number and percentage of employees made aware of the organization's anti-corruption policies and procedures, by employee category and region.
130	205-02	Anti-corruption 2016	Thematic contents	Communication and training on anti-corruption policies and procedures	205:2c Total number and percentage of business partners to whom the organization's anti-corruption policies and procedures have been communicated, broken down by type of business partner and region. Describe whether the organization's anti-corruption policies and procedures have been communicated to any other person or organization.
131	205-02	Anti-corruption 2016	Thematic contents	Communication and training on anti-corruption policies and procedures	205:2d Total number and percentage of governance body members trained in anti-corruption, by region.
132	205-02	Anti-corruption 2016	Thematic contents	Communication and training on anti-corruption policies and procedures	205:2e Total number and percentage of employees trained in anti-corruption, by employee category and region.
133	205-03	Anti-corruption 2016	Thematic contents	Confirmed incidents of corruption and actions taken	205:3a Total number and nature of confirmed corruption incidents
134	205-03	Anti-corruption 2016	Thematic contents	Confirmed incidents of corruption and actions taken	205:3b The total number of confirmed incidents of corruption as a result of which employees were dismissed or disciplined
135	205-03	Anti-corruption 2016	Thematic contents	Confirmed incidents of corruption and actions taken	205:3c Total number of confirmed cases in which contracts with business partners have been terminated or not renewed due to corruption-related offenses
136	205-03	Anti-corruption 2016	Thematic contents	Confirmed incidents of corruption and actions taken	205:3d Public legal cases related to corruption brought against the organization or its employees during the reporting period and the outcomes of those cases.
137	206-00	Unfair competition 2016	Contents on theme management	Contents on theme management	206a The reporting organization should communicate how it manages unfair competition using GRI 3 Content 3-3: Material Issues 2021.
138	206-01	Unfair competition 2016	Thematic contents	Legal actions related to unfair competition and monopolistic practices and against free competition	206:1a The number of legal actions pending or completed during the reporting period regarding unfair competition and violations of applicable antitrust and monopoly legislation in which the organization has been identified as having participated.
139	206-01	Unfair competition 2016	Thematic contents	Legal actions related to unfair competition and monopolistic practices and against free competition	206:1b Main results of completed legal actions, including decisions or judgments.
140	207-00	Taxation 2019	Contents on theme management	Contents on theme management	207a The reporting organization should communicate how it manages taxation through the use of GRI 3 Content 3:3: Material Issues 2021.
141	207-01	Taxation 2019	Contents on theme management	Fiscal approach	207:1a A description of the fiscal approach stating:	207:1ai. Whether the organization has a fiscal strategy and, if so, a link to such strategy if it is public; 207:1aii. The governing body or executive level position of the organization that formally reviews and approves the tax strategy, and the frequency of the reviews; 207:1aiii.The approach to regulatory compliance; 207:1aii; 207:1aiii.The approach to regulatory compliance; 207:1iv. The relationship between the approach to taxation and the organization's business and sustainable development strategies; 207:1iv.
142	207-02	Taxation 2019	Contents on theme management	Fiscal governance, control and risk management	207:2a A description of the fiscal governance and control framework, stating:	207:2ai. The governing body or executive level position of the organization responsible for compliance with the fiscal strategy; 207:2aii. The manner in which the fiscal approach is integrated into the organization; 207:2aiii. The risks of the fiscal approach, including how those risks are identified, managed and monitored; 207:2aiv. The manner in which compliance with the fiscal governance and control framework is assessed; 207:2aiv.
143	207-02	Taxation 2019	Contents on theme management	Fiscal governance, control and risk management	207:2b A description of the mechanisms for raising concerns regarding the organization's business conduct and the integrity of the organization in relation to taxation
144	207-02	Taxation 2019	Contents on theme management	Fiscal governance, control and risk management	207:2c A description of the tax content verification process, including, if applicable, a link or reference to the verification statement or external verification report
145	207-03	Taxation 2019	Contents on theme management	Stakeholder engagement and management of stakeholder concerns on tax issues	207:3a A description of the approach to stakeholder engagement and the management of stakeholder concerns on tax matters, including:	207:3ai. The approach to engagement with tax authorities; 207:3aii. The approach in terms of public policy advocacy in tax matters; 207:3aiii. The processes for gathering and considering the views and concerns of stakeholders, including external stakeholders.
146	207-04	Taxation 2019	Thematic contents	Country-by-country reporting	207:4a All tax jurisdictions in which entities included in the organization's audited consolidated financial statements or financial information filed with public records are resident for tax purposes.
147	207-04	Taxation 2019	Thematic contents	Country-by-country reporting	207:4b For each taxing jurisdiction listed in Content 207-4-a:	207:4bi. Names of resident entities; 207:4bii. Principal activities of the organization; 207:4biii. The number of employees and the basis for calculating such number; 207:4biv. Revenues from sales to third parties; 207:4bv. Revenues from intragroup transactions with other tax jurisdictions; 207:4bvi. Profits or losses before taxes; 207:4bvii. Tangible assets other than cash and cash equivalents; 207:4bviii. Corporate income tax paid in cash; 207:4bix. Corporate income tax accrued on profits or losses; 207:4bx. The reasons for the difference between the corporate income tax accrued on profits or losses and the taxes computed if the statutory tax rate is applied to pre-tax profits or losses.
148	207-04	Taxation 2019	Thematic contents	Country-by-country reporting	207:4c The period covered by the information indicated in Contents 207:4c
149	301-00	Materials 2016	Contents on theme management	Contents on theme management	301a The reporting organization shall report how it manages materials using GRI 3 Content 3:3: Material Topics 2021.
150	301-01	Materials 2016	Thematic contents	Materials used by weight or volume	301:1a The total weight or volume of materials used to produce and package the organization's main products and provide the organization's main services during the reporting period.	301:1ai. Non-renewable materials used; 301:1aii. Renewable materials used.
151	301-02	Materials 2016	Thematic contents	Recycled inputs used	301:2a Percentage of recycled inputs used to manufacture the organization's main products and provide its main services.
152	301-03	Materials 2016	Thematic contents	Recovered products and packaging materials	301:3a Percentage of products and packaging materials reclaimed by product category
153	301-03	Materials 2016	Thematic contents	Recovered products and packaging materials	301:3b How the data for this content was collected
154	302-00	Energy 2016	Contents on theme management	Contents on theme management	302a The reporting organization should report how it manages energy using GRI 3 Content 3:3: Material Topics 2021.
155	302-01	Energy 2016	Thematic contents	Energy consumption within the organization	302:1a Total fuel consumption from non-renewable sources within the organization, in joules or multiples, including types of fuel used
156	302-01	Energy 2016	Thematic contents	Energy consumption within the organization	302:1b The total consumption of fuels from renewable sources within the organization, in joules or multiples, including the types of fuels used.
157	302-01	Energy 2016	Thematic contents	Energy consumption within the organization	302:1c In joules, watt-hours or multiples, the total of:	302:1ci. Electricity consumption 302:1cii. Heating consumption 302:1ciii. Cooling consumption 302:1civ. Steam consumption
158	302-01	Energy 2016	Thematic contents	Energy consumption within the organization	302:1d In joules, watt-hours or multiples, the total of:	302:1di Electricity sold 302:1dii. Heating sold 302:1diii. Refrigeration sold 302:1div. Steam sold
159	302-01	Energy 2016	Thematic contents	Energy consumption within the organization	302:1e The total energy consumption within the organization, in joules or multiples.
160	302-01	Energy 2016	Thematic contents	Energy consumption within the organization	302:1f Standards, methodologies, assumptions and calculation tools used.
161	302-01	Energy 2016	Thematic contents	Energy consumption within the organization	302:1g Source of the conversion factors used
162	302-02	Energy 2016	Thematic contents	Energy consumption outside the organization	302:2a Energy consumption outside the organization, in joules or multiples
163	302-02	Energy 2016	Thematic contents	Energy consumption outside the organization	302:2b Standards, methodologies, assumptions, and calculation tools used
164	302-02	Energy 2016	Thematic contents	Energy consumption outside the organization	302:2c Source of conversion factors used
165	302-03	Energy 2016	Thematic contents	Energy intensity	302:3a The organization's energy intensity ratio
166	302-03	Energy 2016	Thematic contents	Energy intensity	302:3b The specific parameter (denominator) that has been selected to calculate the ratio
167	302-03	Energy 2016	Thematic contents	Energy intensity	302:3c Types of energy included in the intensity ratio (fuel, electricity, heating, cooling, steam or all)
168	302-03	Energy 2016	Thematic contents	Energy intensity	302:3d Whether the ratio covers energy consumption within the organization, outside the organization, or both.
169	302-04	Energy 2016	Thematic contents	Reduction of energy consumption	302:4a The magnitude of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples thereof
170	302-04	Energy 2016	Thematic contents	Reduction of energy consumption	302:4b Types of energy included in such reduction (fuel, electricity, heating, cooling, steam or all)
171	302-04	Energy 2016	Thematic contents	Reduction of energy consumption	302:4c The basis for the calculation of energy consumption reductions, such as base year or baseline, including justification for selection
172	302-04	Energy 2016	Thematic contents	Reduction of energy consumption	302:4d Standards, methodologies, assumptions and calculation tools used.
173	302-05	Energy 2016	Thematic contents	Reduction of energy requirements of products and services	302:5a Reductions in energy requirements of products and services sold during the reporting period, in joules or multiples of joules.
174	302-05	Energy 2016	Thematic contents	Reduction of energy requirements of products and services	302:5b The basis for the calculation of energy consumption reductions, such as base year or baseline, including justification for selection
175	302-05	Energy 2016	Thematic contents	Reduction of energy requirements of products and services	302:5c Standards, methodologies, assumptions, and calculation tools used
176	303-00	Water and effluents 2018	Contents on theme management	Contents on theme management	303a The reporting organization shall report how it manages water and effluents using GRI 3:3 Content 3: Material Issues 2021.
177	303-01	Water and effluents 2018	Contents on theme management	Interaction with water as a shared resource shared resource	303:1a A description of how the organization interacts with water, including how and where water is withdrawn, consumed and discharged, and the water-related impacts that the organization has caused or contributed to, or that are directly linked to operations, products or services through business relationships (e.g., impacts caused by runoff).
178	303-01	Water and effluents 2018	Contents on theme management	Interaction with water as a shared resource shared resource	303:1b A description of the approach used to identify water-related impacts, including the scope of the assessments, their timing, and the tools or methodologies used.
179	303-01	Water and effluents 2018	Contents on theme management	Interaction with water as a shared resource shared resource	303:1c A description of how water-related impacts are addressed, including how the organization collaborates with stakeholders to responsibly manage water as a shared resource and how it engages with suppliers or customers that have significant water-related impacts.
180	303-01	Water and effluents 2018	Contents on theme management	Interaction with water as a shared resource shared resource	303:1d An explanation of the process by which water-related objectives and targets that are part of the organization's approach to water and effluent management are established, and how they relate to public policy and the local context of each water stressed area.
181	303-02	Water and effluents 2018	Contents on theme management	Management of the impacts related to water discharge	303:2a A description of the minimum standards established for the quality of effluent discharges , and the manner in which these minimum standards are determined, including:	303:2ai. The manner in which standards were determined for facilities operating in locations without local discharge requirements; 303:2aii. Any internally developed water quality standard or guideline; 303:2aiii. Any industry-specific standards considered; 303:2aiv. Whether the profile of the receiving water body was considered.
182	303-03	Water and effluents 2018	Thematic contents	Water extraction	303:3a The total water withdrawal from all areas in megaliters, and a breakdown of this total according to the following sources, if applicable:	303:3ai. Surface waters; 303:3aii. Ground water; 303:3aiii. Marine waters; 303:3aiv. Produced water; 303:3av. Third-party water.
183	303-03	Water and effluents 2018	Thematic contents	Water extraction	303:3b The total water withdrawal from all water stressed areas in megaliters, and a breakdown of this total according to the following sources, if applicable:	303:3bi. Surface water; 303:3bii. Ground water; 303:3biii. Sea water; 303:3biv. Produced water; 303:3bv. Third-party water, and a breakdown of this total according to the sources of abstraction listed in items i-iv.
184	303-03	Water and effluents 2018	Thematic contents	Water extraction	303:3c A breakdown of the total water withdrawal from each of the sources listed in Contents 303:3a and 303:3b (in megaliters), according to the following categories:	303:3ci. Fresh water (total dissolved solids ≤ 1000 mg/l). 303:3cii. Other waters (total dissolved solids > 1000 mg/l)
185	303-03	Water and effluents 2018	Thematic contents	Water extraction	303:3d Any contextual information necessary to understand how the data have been collected, such as standards, methodologies or assumptions used.
186	303-04	Water and effluents 2018	Thematic contents	Water discharge	303:4a The total water discharge in all areas (in megaliters) and a breakdown of this total according to the following types of destination, if applicable:	303:4ai. Surface waters; 303:4aii. Ground water; 303:4aiii. Marine waters; 303:4aiv. Third-party water, and the volume of such total that is intended for use by other organizations, if applicable.
187	303-04	Water and effluents 2018	Thematic contents	Water discharge	303:4b A breakdown of total water discharge to all areas (in megaliters) according to the following categories:	303:4bi. Fresh water (total dissolved solids ≤ 1000 mg/l). 303:4bii. Other waters (total dissolved solids > 1000 mg/l)
188	303-04	Water and effluents 2018	Thematic contents	Water discharge	303:4c Total water discharge in all water stressed areas (in megaliters) and a breakdown of this total according to the following categories:	303:4ci. Fresh water (total dissolved solids ≤ 1000 mg/l); 303:4cii. Other waters (total dissolved solids > 1000 mg/l).
189	303-04	Water and effluents 2018	Thematic contents	Water discharge	303:4d Priority hazardous substances by which discharges are treated, including:	303:4di. The method used to define priority hazardous substances, as well as the international standards, official lists or criteria used; 303:4dii. The method used to establish discharge limits for priority hazardous substances; 303:4diii. The number of incidences of non-compliance with the discharge limits.
190	303-04	Water and effluents 2018	Thematic contents	Water discharge	303:4e Any contextual information necessary to understand how the data have been collected, such as standards, methodologies or assumptions used.
191	303-05	Water and effluents 2018	Thematic contents	Water consumption	303:5a Total water consumption (in megaliters) of all zones.
192	303-05	Water and effluents 2018	Thematic contents	Water consumption	303:5b Total water consumption (in megaliters) of all water-stressed zones
193	303-05	Water and effluents 2018	Thematic contents	Water consumption	303:5c Change in water storage (in megaliters), provided that water storage has been identified as having a significant water-related impact.
194	303-05	Water and effluents 2018	Thematic contents	Water consumption	303:5d Any contextual information necessary to understand how the data has been collected (such as standards, methodologies and assumptions used), and whether the information is calculated, estimated, derived from a model or from direct measurements, and the method used, such as the use of industry-specific factors.
195	304-00	Biodiversity 2016	Contents on theme management	Contents on theme management	304a The reporting organization shall report how it manages biodiversity using GRI 3 Content 3:3: Material Issues 2021.
196	304-01	Biodiversity 2016	Thematic contents	Operational sites owned, leased or managed located within or adjacent to protected areas or areas of high biodiversity value outside of protected areas	304:1a For each owned, leased or managed operational site located within or adjacent to protected areas and areas of high biodiversity value outside protected areas, the following information:	304:1ai. Geographic location; 304:1aii. Subsurface and subsurface lands that may be owned, leased, or managed by the organization; 304:1aii; 304:1aiii. Position with respect to the protected area (within the area, adjacent to the area or with parcels in the protected area) or area of high biodiversity value outside the protected area; 304:1aiv; 304:1aiv. Type of operation (office, manufacturing, production or extraction); 304:1av. Size of the operational site in km2 (or other appropriate unit); 304:1avi. Biodiversity value, characterized by attributes of the protected area or area of high biodiversity value outside the protected area (terrestrial, marine or freshwater ecosystems); 304:1avi; 304:1avii. Biodiversity value, characterized by listing of protected character (such as International Union for Conservation of Nature [IUCN] protected area management categories, Ramsar Convention, and national legislation).
197	304-02	Biodiversity 2016	Thematic contents	Significant impacts of activities, products and services on biodiversity.	304:2a Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following:	304:2ai. Construction or use of manufacturing plants, mines and transportation infrastructure; 304:2aii. Pollution (introduction of non-naturally occurring substances into a habitat from both localized and non-localized sources); 304:2aiii. The introduction of invasive species, pests and pathogens; 304:2aiv. The reduction of species; 304:2av. Habitat transformation; 304:2avi. Changes in ecological processes outside the natural range of variation (such as salinity or water table changes).
198	304-02	Biodiversity 2016	Thematic contents	Significant impacts of activities, products and services on biodiversity.	304:2b significant direct and indirect, positive and negative impacts, with respect to the following:	304:2bi. Species concerned; 304:2bii. The extent of areas impacted; 304:2biii. The duration of impacts; 304:2iv. The reversibility or irreversibility of the impacts.
199	304-03	Biodiversity 2016	Thematic contents	Protected or restored habitats	304:2a The size and location of protected or restored areas of habitats, and whether the success of the restoration measure was or is approved by independent outside professionals.
200	304-03	Biodiversity 2016	Thematic contents	Protected or restored habitats	304:2b Whether partnerships have been established with third parties to protect or restore habitat areas other than those monitored by the organization and where restoration or protection measures have been implemented.
201	304-03	Biodiversity 2016	Thematic contents	Protected or restored habitats	304:3c The status of each area in terms of its condition at the end of the reporting period.
202	304-03	Biodiversity 2016	Thematic contents	Protected or restored habitats	304:3d The Standards, methodologies and assumptions used.
203	304-04	Biodiversity 2016	Thematic contents	Species on the IUCN Red List and on national conservation lists whose habitats are in areas affected by the operations.	304:4a Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the organization's operations, by level of extinction risk:	304:4ai. Critically endangered; 304:4aii. Endangered; 304:4aiii. Vulnerable; 304:4aiv. Near threatened; 304:4av. Least concern; 304:4aiv.
204	305-00	Emissions 2016	Contents on theme management	Contents on theme management	305a The reporting organization shall communicate how it manages emissions using GRI 3 Content 3:3: Material Topics 2021.
205	305-00	Emissions 2016	Contents on theme management	Contents on theme management	305b When reporting its GHG emissions targets, the reporting organization should explain whether offsets have been used to meet these targets, including the type, quantity, criteria or program of which the offsets are part.
206	305-01	Emissions 2016	Thematic contents	Direct GHG emissions (Scope 1)	305:1a Gross value of direct GHG emissions (Scope 1) in metric tons of CO2 equivalent.
207	305-01	Emissions 2016	Thematic contents	Direct GHG emissions (Scope 1)	305:1b Gases included in the calculation: CO2 , CH4, N2O, HFC, PFC, SF6, NF3 or all.
208	305-01	Emissions 2016	Thematic contents	Direct GHG emissions (Scope 1)	305:1c Biogenic CO2 emissions in metric tons of CO2 equivalent.
209	305-01	Emissions 2016	Thematic contents	Direct GHG emissions (Scope 1)	305:1d Base year for calculation, if applicable, included:	305:1di. Justification for selection; 305:1dii. Emissions in the base year; 305:1diii. The context of any significant changes in emissions that resulted in recalculations of emissions in the base year.
210	305-01	Emissions 2016	Thematic contents	Direct GHG emissions (Scope 1)	305:1e The source of the emission factors and global warming potential (GWP) rates used or a reference to the source of the GWP.
211	305-01	Emissions 2016	Thematic contents	Direct GHG emissions (Scope 1)	305:1f The consolidation approach for issues: equity ownership, financial control or operational control.
212	305-01	Emissions 2016	Thematic contents	Direct GHG emissions (Scope 1)	305:1g Standards, methodologies, assumptions, and calculation tools used
213	305-02	Emissions 2016	Thematic contents	Energy-related indirect GHG emissions (Scope 2)	305:2a Gross value of indirect GHG emissions associated with energy (Scope 2) based on location in metric tons of CO2 equivalent.
214	305-02	Emissions 2016	Thematic contents	Energy-related indirect GHG emissions (Scope 2)	305:2b If applicable, gross value of market-based indirect GHG emissions associated with energy (Scope 2) in metric tons of CO2 equivalent.
215	305-02	Emissions 2016	Thematic contents	Energy-related indirect GHG emissions (Scope 2)	305:2c If available, the gases included in the calculation: CO2 , CH4 , N2O, HFC, PFC, SF6 , NF3 or all.
216	305-02	Emissions 2016	Thematic contents	Energy-related indirect GHG emissions (Scope 2)	305:2d Base year for calculation, if applicable, included:	305:2di. Justification for selection; 305:2dii. Emissions in the base year; 305:2diii. The context of any significant changes in emissions that resulted in recalculations of emissions in the base year.
217	305-02	Emissions 2016	Thematic contents	Energy-related indirect GHG emissions (Scope 2)	305:2e The source of the emission factors and global warming potential (GWP) rates used or a reference to the source of the GWP.
218	305-02	Emissions 2016	Thematic contents	Energy-related indirect GHG emissions (Scope 2)	305:2f The consolidation approach for issues: equity ownership, financial control or operational control.
219	305-02	Emissions 2016	Thematic contents	Energy-related indirect GHG emissions (Scope 2)	305:2g The Standards, methodologies, assumptions and calculation tools used
220	305-03	Emissions 2016	Thematic contents	Other indirect GHG emissions (Scope 3)	305:3a Gross value of other indirect GHG emissions (Scope 3) in metric tons of CO2 equivalent.
221	305-03	Emissions 2016	Thematic contents	Other indirect GHG emissions (Scope 3)	305:3b If available, gases included in the calculation: CO2 , CH4, N2O, HFC, PFC, SF6, NF3 or all.
222	305-03	Emissions 2016	Thematic contents	Other indirect GHG emissions (Scope 3)	305:3c Biogenic CO2 emissions in metric tons of CO equivalent.
223	305-03	Emissions 2016	Thematic contents	Other indirect GHG emissions (Scope 3)	305:3d Categories and activities related to other indirect GHG emissions (Scope 3) included in the calculation.
224	305-03	Emissions 2016	Thematic contents	Other indirect GHG emissions (Scope 3)	305:3e Base year for calculation, if applicable, included:	305:3ei. Justification for selection; 305:3eii. Emissions in the base year; 305:3eiii. The context of any significant changes in emissions that resulted in recalculations of emissions in the base year.
225	305-03	Emissions 2016	Thematic contents	Other indirect GHG emissions (Scope 3)	305:3f The source of the emission factors and global warming potential (GWP) rates used or a reference to the source of the GWP.
226	305-03	Emissions 2016	Thematic contents	Other indirect GHG emissions (Scope 3)	305:3g Standards, methodologies, assumptions, and calculation tools used
227	305-04	Emissions 2016	Thematic contents	Intensity of GHG emissions	305:4a The organization's GHG emissions intensity ratio.
228	305-04	Emissions 2016	Thematic contents	Intensity of GHG emissions	305:4b The specific parameter (denominator) that has been selected to calculate the ratio
229	305-04	Emissions 2016	Thematic contents	Intensity of GHG emissions	305:4c The types of GHG emissions included in the intensity ratio: direct (scope 1), indirect associated with energy (scope 2), and other indirect (scope 3).
230	305-04	Emissions 2016	Thematic contents	Intensity of GHG emissions	305:4d Gases included in the calculation: CO2 , CH4 , N2O, HFC, PFC, SF6 , NF3 or all.
231	305-05	Emissions 2016	Thematic contents	Reduction of GHG emissions	305:5a GHG emission reductions as a direct result of reduction initiatives in metric tons of CO2 equivalent.
232	305-05	Emissions 2016	Thematic contents	Reduction of GHG emissions	305:5b Gases included in the calculation: CO2 , CH4 , N2O, HFC, PFC, SF6, NF3 or all.
233	305-05	Emissions 2016	Thematic contents	Reduction of GHG emissions	305:5c Base year or baseline, including justification for selection.
234	305-05	Emissions 2016	Thematic contents	Reduction of GHG emissions	305:5d The scopes in which reductions occurred: direct emissions (scope 1), indirect emissions associated with energy (scope 2) or other indirect emissions (scope 3).
235	305-05	Emissions 2016	Thematic contents	Reduction of GHG emissions	305:5e Standards, methodologies, assumptions and calculation tools used.
236	305-06	Emissions 2016	Thematic contents	Emissions of ozone-depleting substances (SDG)	305:6a The production, imports and exports of SDG in metric tons of CFC-11 (trichlorofluoromethane) equivalent.
237	305-06	Emissions 2016	Thematic contents	Emissions of ozone-depleting substances (SDG)	305:6b Substances included in the calculation.
238	305-06	Emissions 2016	Thematic contents	Emissions of ozone-depleting substances (SDG)	305:6c The source relative to the emission factors used.
239	305-06	Emissions 2016	Thematic contents	Emissions of ozone-depleting substances (SDG)	305:6d Standards, methodologies, assumptions and calculation tools used.
240	305-07	Emissions 2016	Thematic contents	Nitrogen oxides (NOx), sulfur oxides (SOx) and other significant air emissions	305:7a Significant emissions to air, in kilogram or multiples, for each of the following:	305:7ai. NOx 305:7aii. SOx 305:7aiii. Persistent Organic Pollutants (POPs) 305:7aiv. Volatile organic compounds (VOC) 305:7av. Hazardous pollutants (HAP) 305:7avi. Particulate matter (PM) 305:7avii. Other standard categories of air emissions identified in the relevant regulations
241	305-07	Emissions 2016	Thematic contents	Nitrogen oxides (NOx), sulfur oxides (SOx) and other significant air emissions	305:7b The source relative to the emission factors used.
242	305-07	Emissions 2016	Thematic contents	Nitrogen oxides (NOx), sulfur oxides (SOx) and other significant air emissions	305:7c Standards, methodologies, assumptions, and calculation tools used
243	306-00	Waste 2020	Contents on theme management	Contents on theme management	306a The reporting organization shall report how it manages waste using GRI 3 Content 3:3: Material Topics 2021.
244	306-01	Waste 2020	Contents on theme management	Generation of waste and significant waste-related impacts	306:1a With regard to the organization's significant - potential and actual - waste-related impacts, a description of:	306:1ai. The inputs, activities and resulting products that give or could give rise to these impacts; 306:1aii. Whether these impacts relate to waste generated in the organization's own activities or waste generated upstream or downstream in its value chain.
245	306-02	Waste 2020	Contents on theme management	Management of significant waste-related impacts	306:2a Actions, including circularity measures, taken to prevent the generation of waste in the organization's own activities and upstream and downstream in its value chain, and to manage the significant impacts of waste generated.
246	306-02	Waste 2020	Contents on theme management	Management of significant waste-related impacts	306:2b If waste generated from the organization's own activities is managed by a third party, a description of the processes in place to verify that the third party manages the waste in accordance with contractual or legislative obligations.
247	306-02	Waste 2020	Contents on theme management	Management of significant waste-related impacts	306:2c Processes used to collect and monitor waste data.
248	306-03	Waste 2020	Thematic contents	Waste generated	306:3a Total weight of waste generated in metric tons and breakdown of this total by waste composition.
249	306-03	Waste 2020	Thematic contents	Waste generated	306:3b Contextual information necessary to understand the data and how it was collected.
250	306-04	Waste 2020	Thematic contents	Waste not destined for disposal	306:4a Total weight of waste not destined for disposal in metric tons and breakdown of this total according to waste composition.
251	306-04	Waste 2020	Thematic contents	Waste not destined for disposal	306:4b Total weight of Hazardous waste Hazardous intended for disposal, in metric tons, and a breakdown of this total by the following Recovery operations	306:4bi. Preparation for reuse; 306:4bii. Recycling; 306:4biii. Other Recovery operations.
252	306-04	Waste 2020	Thematic contents	Waste not destined for disposal	306:4c Total weight of Hazardous waste Hazardous intended for disposal, in metric tons, and a breakdown of this total by the following Recovery operations	306:4ci. Preparation for reuse; 306:4cii. Recycling; 306:4ciii. Other Recovery operations.
253	306-04	Waste 2020	Thematic contents	Waste not destined for disposal	306:4d For each Recovery operation Recovery in 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of Hazardous Hazardous waste Hazardous destined for disposal	306:4di. On-site; 306:4dii. Off-site.
254	306-04	Waste 2020	Thematic contents	Waste not destined for disposal	306:4e Contextual information necessary to understand the data and how it was collected
255	306-05	Waste 2020	Thematic contents	Waste for disposal	306:5a Total weight of waste for disposal in metric tons and breakdown of this total by waste composition
256	306-05	Waste 2020	Thematic contents	Waste for disposal	306:5b Total weight of Hazardous waste Hazardous for disposal in metric tons, and a breakdown of this total by the following disposal operations	306:5bi. Incineration (with energy recovery); 306:5bii. Incineration (without energy recovery); 306:5biii. Transfer to a landfill; 306:5biv. Other disposal operations.
257	306-05	Waste 2020	Thematic contents	Waste for disposal	306:5c Total weight of Hazardous waste Hazardous for disposal, in metric tons, and a breakdown of this total by the following disposal operations	306:5ci. Incineration (with energy recovery); 306:5cii. Incineration (without energy recovery); 306:5ciii. Transfer to a landfill; 306:5civ. Other disposal operations
258	306-05	Waste 2020	Thematic contents	Waste for disposal	306:5d For each disposal operation listed in 306:5b and 306:5c, a breakdown of the total weight in metric tons of Hazardous Hazardous waste Hazardous for disposal	306:5di. On-site; 306:5dii. Off-site; 306:5dii.
259	306-05	Waste 2020	Thematic contents	Waste for disposal	306:5e Contextual information necessary to understand the data and how it was collected.
260	308-00	2016 Supplier Environmental Assessment	Contents on theme management	Contents on theme management	308a The reporting organization shall communicate how it manages the environmental assessment of suppliers using GRI 3 Content 3:3: Material Issues 2021.
261	308-01	2016 Supplier Environmental Assessment	Thematic contents	New suppliers that have passed selection filters according to environmental criteria	308:1a Percentage of new suppliers that have passed screening filters according to environmental criteria.
262	308-02	2016 Supplier Environmental Assessment	Thematic contents	Negative environmental impacts in the supply chain and actions taken	308:2a Number of suppliers evaluated for environmental impacts
263	308-02	2016 Supplier Environmental Assessment	Thematic contents	Negative environmental impacts in the supply chain and actions taken	308:2b The number of suppliers identified as having significant potential and actual negative environmental impacts.
264	308-02	2016 Supplier Environmental Assessment	Thematic contents	Negative environmental impacts in the supply chain and actions taken	308:2c Significant negative environmental impacts - potential and actual - identified in the supply chain
265	308-02	2016 Supplier Environmental Assessment	Thematic contents	Negative environmental impacts in the supply chain and actions taken	308:2d Percentage of suppliers identified as having significant potential and actual negative environmental impacts with which improvements have been agreed upon as a result of an assessment.
266	308-02	2016 Supplier Environmental Assessment	Thematic contents	Negative environmental impacts in the supply chain and actions taken	308:2e Percentage of suppliers identified as having significant negative environmental impacts - potential and actual - with which the relationship has been terminated as a result of the assessment, with an indication of the reason for termination.
267	400-00	Employment 2016	Contents on theme management	Contents on theme management	400a The reporting organization should communicate how it manages employment through the use of GRI 3 Content 3:3: Material Issues 2021
268	401-01	Employment 2016	Thematic contents	Hiring new employees and staff turnover	401:1a Total number and rate of new employee hires during the reporting period, by age group, gender, and region.
269	401-01	Employment 2016	Thematic contents	Hiring new employees and staff turnover	401:1b Total number and rate of employee turnover during the reporting period, by age group, gender and region.
270	401-02	Employment 2016	Thematic contents	Benefits for full-time employees not provided to part-time or temporary employees	401:2a Benefits that are customary for full-time employees of the organization, but are not given to temporary or part-time employees, classified by significant locations of operation. These include, at a minimum:	401:2ai. Life insurance; 401:2aii. Health care; 401:2aiii. Disability and disability coverage; 401:2aiv. Parental leave ; 401:2av. Provision for retirement; 401:2avi; 401:2avi. Equity participation; 401:2avii. Other
271	401-02	Employment 2016	Thematic contents	Benefits for full-time employees not provided to part-time or temporary employees	401:2b The definition used for "significant locations of operation".
272	401-03	Employment 2016	Thematic contents	Parental leave	401:3a Total number of employees who have been entitled to parental leave, by gender
273	401-03	Employment 2016	Thematic contents	Parental leave	401:3b The total number of employees who have taken parental leave, by gender.
274	401-03	Employment 2016	Thematic contents	Parental leave	401:3c Total number of employees who returned to work in the reporting period after parental leave ended, by gender
275	401-03	Employment 2016	Thematic contents	Parental leave	401:3d Total number of employees who have returned to work after parental leave ended and who were still employed 12 months after returning to work, by gender
276	401-03	Employment 2016	Thematic contents	Parental leave	401:3e Return to work and retention rates of employees on parental leave, by gender
277	402-00	Worker-company relations 2016	Contents on theme management	Contents on theme management	402a The reporting organization shall report how it manages labor-management relations using GRI Content 3:3: Material Issues 2021.
278	402-01	Worker-company relations 2016	Thematic contents	Minimum notice periods for operational changes	402:1a Minimum number of weeks' notice usually given to employees and their representatives prior to the implementation of significant operational changes that could significantly affect them
279	402-01	Worker-company relations 2016	Thematic contents	Minimum notice periods for operational changes	402:1b In organizations with collective bargaining agreements, report whether the notice period and provisions for consultation and negotiation are specified in the collective agreements.
280	403-00	Occupational health and safety 2018	Contents on theme management	Contents on theme management	403a The reporting organization shall report how it manages occupational health and safety using GRI 3 Content 3:3: Material Topics 2021.
281	403-01	Occupational health and safety 2018	Contents on theme management	Occupational health and safety management occupational health and safety	403:1a A statement as to whether an occupational health and safety management system has been implemented, stating.	403:1ai. Whether the system has been triggered by legal requirements and, if so, a list of such requirements; 403:1aii. Whether the system has been implemented based on recognized management system or risk management standards/guidelines and, if so, a list of such standards/guidelines.
282	403-01	Occupational health and safety 2018	Contents on theme management	Occupational health and safety management occupational health and safety	403:1b A description of the scope of workers, activities and workplaces covered by the occupational health and safety management system and an explanation of whether any workers, activities or workplaces are not covered by the occupational health and safety management system and the reason for this.
283	403-02	Occupational health and safety 2018	Contents on theme management	Hazard identification, risk assessment and incident investigation	403:2a A description of the processes used to identify work-related hazards and evaluate risks on a periodic or sporadic basis, and to apply the hierarchy of controls to eliminate hazards and minimize risks, indicating:	403:2ai. How the organization ensures the quality of these processes, including the competencies of the people who carry them out; 403:2aii. How the results of these processes are used to evaluate and continually improve the occupational health and safety management system.
284	403-02	Occupational health and safety 2018	Contents on theme management	Hazard identification, risk assessment and incident investigation	403:2b A description of the processes followed by workers who wish to report occupational hazards or hazardous work situations, as well as an explanation of how workers are protected from retaliation.
285	403-02	Occupational health and safety 2018	Contents on theme management	Hazard identification, risk assessment and incident investigation	403:2c A description of the policies and processes to be followed by workers who wish to withdraw from work situations that they believe may result in injury, illness or disease, as well as an explanation of how such workers are protected from retaliation.
286	403-02	Occupational health and safety 2018	Contents on theme management	Hazard identification, risk assessment and incident investigation	403:2d A description of the processes used to investigate work incidents, including the processes for identifying hazards and assessing risks associated with incidents to determine corrective actions through the hierarchy of control and to determine necessary improvements to the occupational safety and health management system. hierarchy of control and to determine necessary improvements to the occupational safety and health management system.
287	403-03	Occupational health and safety 2018	Contents on theme management	Occupational health services	403:3a A description of the functions of occupational health services that contribute to the identification and elimination of hazards and the minimization of risks, as well as an explanation of how the organization ensures the quality of such services and facilitates workers' access to them. services and facilitates workers' access to them.
288	403-04	Occupational health and safety 2018	Contents on theme management	Worker participation, consultation and communication on occupational health and safety	403:4a A description of the processes for worker participation and consultation in the development, implementation and evaluation of the occupational health and safety management system, as well as the provision of access to and communication of relevant occupational health and safety information to workers.
289	403-04	Occupational health and safety 2018	Contents on theme management	Worker participation, consultation and communication on occupational health and safety	403:4b Whether there is any formal worker-company health and safety committee, a description of its responsibilities, frequency of meetings, decision-making authority and whether there are workers who are not represented on such a committee; if so, why this is the case
290	403-04	Occupational health and safety 2018	Contents on theme management	Occupational health and safety training for workers	403:4a A description of training courses for workers on occupational health and safety, including general training courses and specific training courses on occupational hazards, hazardous activities or dangerous situations.
291	403-06	Occupational health and safety 2018	Contents on theme management	Health promotion of workers workers	403:6a An explanation of how the organization facilitates workers' access to non-work related medical and health care services, as well as the extent of the access it facilitates.
292	403-06	Occupational health and safety 2018	Contents on theme management	Health promotion of workers workers	403:6b A description of the voluntary health promotion services and programs that the organization offers to workers to address significant non-work related health risks, including the specific health risks addressed, and how the organization facilitates workers' access to these services and programs.
293	403-07	Occupational health and safety 2018	Contents on theme management	Prevention and mitigation of occupational health and safety impacts directly related to business relationships	403:7a A description of the organization's approach to preventing or mitigating significant adverse occupational health and safety impacts directly linked to its operations, products or services through its business relationships, and related hazards and risks.
294	403-08	Occupational health and safety 2018	Thematic contents	Coverage of the occupational health and safety management system	403:8a Whether the organization has implemented an occupational health and safety management system based on legal requirements and/or recognized standards/guidelines;	403:8ai. The number and percentage of employees and workers who are not employees, but whose work or place of work is controlled by the organization, who are covered by the system. 403:8aii. The number and percentage of employees and workers who are not employees, but whose work or place of work is controlled by the organization, who are covered by such a system that has been subject to internal audit; 403:8aiii. The number and percentage of employees and workers who are not employees, but whose work or place of work is controlled by the organization, who are covered by such a system that has been audited or certified by an external party; 403:8aiii.
295	403-08	Occupational health and safety 2018	Thematic contents	Coverage of the occupational health and safety management system	403:8b Whether there are workers excluded from this content, including the types of workers and the reason for exclusion.
296	403-08	Occupational health and safety 2018	Thematic contents	Coverage of the occupational health and safety management system	403:8c Any contextual information necessary to understand how the data have been collected, such as standards, methodologies or assumptions used.
297	403-09	Occupational health and safety 2018	Thematic contents	Work-related injuries	403:9a For all employees:	403:9ai. The number and rate of fatalities resulting from an occupational injury; 403:9aii. The number and rate of occupational injuries with major consequences (not including fatalities); 403:9aiii. The number and rate of recordable occupational injuries; 403:9aiv. The main types of occupational injuries; 403:9av. The number of hours worked.
298	403-09	Occupational health and safety 2018	Thematic contents	Work-related injuries	403:9b For all workers who are not employees, but whose jobs or workplaces are controlled by the organization:	403:9bi. The number and rate of fatalities resulting from an industrial accident injury;. 403:9bii. The number and rate of occupational injuries with major consequences (not including fatalities);. 403:9biii; 403:9biii The number and rate of recordable occupational injuries; 403:9biv. The main types of occupational injuries; 403:9bv.The number of hours worked.
299	403-09	Occupational health and safety 2018	Thematic contents	Work-related injuries	403:9c Occupational hazards that present a risk of injury with major consequences, including:	403:9ci. How these hazards have been determined; 403:9cii. Which of these hazards have caused or contributed to major injuries during the reporting period; 403:9cii; 403:9ciii The measures taken or planned to eliminate these hazards and minimize risks through the hierarchy of control.
300	403-09	Occupational health and safety 2018	Thematic contents	Work-related injuries	403:9d Measures taken or planned to eliminate other occupational hazards and minimize risks through the hierarchy of control.
301	403-09	Occupational health and safety 2018	Thematic contents	Work-related injuries	403:9e Whether the rates have been calculated per 200 000 or per 1 000 000 hours worked.
302	403-09	Occupational health and safety 2018	Thematic contents	Work-related injuries	403:9f Whether there are workers excluded from this content, including the types of workers and the reason for exclusion.
303	403-09	Occupational health and safety 2018	Thematic contents	Work-related injuries	403:9g Any contextual information necessary to understand how the data have been collected, such as standards, methodologies or assumptions used.
304	403-10	Occupational health and safety 2018	Thematic contents	Occupational diseases and illnesses	403:10a For all employees :	403:10ai. The number of deaths resulting from an occupational disease or illness; 403:10aii. The number of cases of recordable occupational diseases and illnesses; 403:10aiii. The main types of occupational diseases and illnesses;
305	403-10	Occupational health and safety 2018	Thematic contents	Occupational diseases and illnesses	403:10b For all workers who are not employees, but whose jobs or workplaces are controlled by the organization:	403:10bi. The number of deaths resulting from an occupational disease or illness; 403:10bii. The number of cases of recordable occupational diseases and illnesses; 403:10biii. The main types of occupational diseases and illnesses;
306	403-10	Occupational health and safety 2018	Thematic contents	Occupational diseases and illnesses	403:10c Occupational hazards that present a risk of ailments and diseases, including:	403:10ci. How these hazards have been determined; 403:10cii. Which of these hazards have caused or contributed to occupational diseases and illnesses during the reporting period; 403:10cii. 403:10ciii. The measures taken or planned to eliminate these hazards and minimize risks through the hierarchy of control.
307	403-10	Occupational health and safety 2018	Thematic contents	Occupational diseases and illnesses	403:10d Whether there are workers excluded from this content, including the types of workers and the reason for exclusion.
308	403-10	Occupational health and safety 2018	Thematic contents	Occupational diseases and illnesses	403:10e Any contextual information necessary to understand how the data have been collected, such as standards, methodologies or assumptions used.
309	404-00	Training and education 2016	Contents on theme management	Contents on theme management	404a he reporting organization shall report how it manages training and education using GRI Content 3:3: Material Issues 2021.
310	404-01	Training and education 2016	Thematic contents	Average hours of training per employee per year	404:1a The average number of hours of training that the organization's employees have received during the reporting period, broken down by:	404:1ai. Genus; 404:1aii. Job category.
311	404-02	Training and education 2016	Thematic contents	Programs to develop employee competencies and transition assistance programs	404:2a The type and extent of programs implemented and assistance provided to improve employee competencies.
312	404-02	Training and education 2016	Thematic contents	Programs to develop employee competencies and transition assistance programs	404:2b Transition assistance programs provided to facilitate continued employability and management of career endings due to retirement or layoffs.
313	404-03	Training and education 2016	Thematic contents	Percentage of employees receiving regular performance and career development evaluations.	404:3a Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period.
314	405-00	Diversity and Equal Opportunity 2016	Contents on theme management	Contents on theme management	405a The reporting organization shall report how it manages diversity and equal opportunity using GRI Content 3:3 of GRI 3: Material Issues 2021.
315	405-01	Diversity and Equal Opportunity 2016	Thematic contents	Diversity of governing bodies and employees	405:1a Percentage of individuals within the organization's governing bodies in each of the following diversity categories:	405:1ai. Genus; 405:1aii. Age group: under 30 years of age, between 30 and 50 years of age, over 50 years of age; 405:1aiii. Other indicators of diversity, where appropriate (such as minority or vulnerable groups).
316	405-01	Diversity and Equal Opportunity 2016	Thematic contents	Diversity of governing bodies and employees	405:1b Percentage of employees by employee category in each of the following diversity categories:	405:1bi. Genus; 405:1bii. Age group: under 30 years of age, between 30 and 50 years of age, over 50 years of age; 405:1biii. Other indicators of diversity, where appropriate (such as minority or vulnerable groups).
317	405-02	Diversity and Equal Opportunity 2016	Thematic contents	Ratio between basic salary and remuneration for women and men	405:2a Ratio of basic salary and remuneration of women to men for each job category, by significant locations of operation.
318	405-02	Diversity and Equal Opportunity 2016	Thematic contents	Ratio between basic salary and remuneration for women and men	405:2b The definition used for "significant operating locations".
319	406-00	Non-discrimination 2016	Contents on theme management	Contents on theme management	406a The reporting organization shall report how it manages non-discrimination using GRI 3 Content 3:3: Material Issues 2021.
320	406-01	Non-discrimination 2016	Thematic contents	Cases of discrimination and corrective actions taken	406:1a Total number of cases of discrimination during the reporting period.
321	406-01	Non-discrimination 2016	Thematic contents	Cases of discrimination and corrective actions taken	406:1b The status of cases and actions taken with respect to the following:	406:1bi. Case reviewed by the organization; 406:1bii. Implementation of ongoing remediation plans; 406:1biii. Implemented remediation plans whose results have been evaluated through routine internal management review processes; 406:1biv. Case not subject to action.
322	407-00	Freedom of association and collective bargaining 2016	Contents on theme management	Contents on theme management	407a The reporting organization shall report how it manages freedom of association and collective bargaining using GRI 3 Content 3:3: Material Issues 2021.
323	407-01	Freedom of association and collective bargaining 2016	Thematic contents	Operations and suppliers where the right to freedom of association and collective bargaining may be at risk	407:1a Operations and suppliers where the rights of workers to exercise freedom of association or collective bargaining may be infringed or are at significant risk with respect to any of the following:	407:1ai. Type of operation (such as a manufacturing plant) and supplier; 407:1aii. Countries or geographic areas with operations and suppliers considered to be at risk.
324	407-01	Freedom of association and collective bargaining 2016	Thematic contents	Operations and suppliers where the right to freedom of association and collective bargaining may be at risk	407:1b Measures taken by the organization in the reporting period to support the right to exercise freedom of association and collective bargaining.
325	408-00	Child labor 2016	Contents on theme management	Contents on theme management	408a The reporting organization shall report how it manages child labor using GRI 3 Content 3:3: Material Issues 2021.
326	408-01	Child labor 2016	Thematic contents	Operations and suppliers with significant risk of child labor cases	408:1a Operations and suppliers that are considered to have a significant risk of presenting cases of:	408:1ai. Child labor; 408:1aii. Young workers exposed to Hazardous work.
327	408-01	Child labor 2016	Thematic contents	Operations and suppliers with significant risk of child labor cases	408:1b Operations and suppliers that are considered to be at significant risk of presenting cases of child labor in terms of:	408:1bi. Type of operation (such as a manufacturing plant) and supplier; 408:1bii. Countries or geographic areas with operations and suppliers considered to be at risk.
328	408-01	Child labor 2016	Thematic contents	Operations and suppliers with significant risk of child labor cases	408:1c Measures taken by the organization in the reporting period that are intended to contribute to the abolition of child labor.
329	409-00	Forced or compulsory labor 2016	Contents on theme management	Contents on theme management	409a The reporting organization should report how it manages forced or compulsory labor using GRI 3 Content 3:3: Material Issues 2021.
330	409-01	Forced or compulsory labor 2016	Thematic contents	Operations and suppliers with significant risk of cases of forced or compulsory labor	409:1a Operations and suppliers that are considered to have a significant risk of cases of forced or compulsory labor in terms of:	409:1ai. Type of operation (such as a manufacturing plant) and supplier; 409:1aii. Countries or geographic areas with operations and suppliers considered to be at risk.
331	409-01	Forced or compulsory labor 2016	Thematic contents	Operations and suppliers with significant risk of cases of forced or compulsory labor	409:1b Measures taken by the organization in the reporting period that are intended to contribute to the abolition of all forms of forced or compulsory labor.
332	410-00	Security Practices 2016	Contents on theme management	Contents on theme management	410a The reporting organization shall report how it manages safety practices using GRI Content 3:3 of GRI 3: Material Issues 2021.
333	410-01	Security Practices 2016	Thematic contents	Security personnel trained on human rights policies or procedures	410:1a Percentage of security personnel formally trained in the organization's specific human rights policies or procedures and their application to security.
334	410-01	Security Practices 2016	Thematic contents	Security personnel trained on human rights policies or procedures	410:1b Whether the training requirements also apply to external organizations providing security personnel.
335	411-00	Rights of indigenous peoples 2016	Contents on theme management	Contents on theme management	411a The reporting organization shall report how it manages the rights of indigenous peoples using GRI 3:3 Content 3: Material Issues 2021.
336	411-01	Rights of indigenous peoples 2016	Thematic contents	Cases of violations of the rights of indigenous peoples	411:1a Total number of identified cases of violations of the rights of indigenous peoples during the reporting period.
337	411-01	Rights of indigenous peoples 2016	Thematic contents	Cases of violations of the rights of indigenous peoples	411:1b The status of cases and actions taken regarding the following:	411:1bi. Case reviewed by the organization; 411:1bii. Implementation of ongoing remediation plans; 411:1biii. Implemented remediation plans whose results have been evaluated through routine internal management review processes; 411:1biv. Case not subject to action.
338	413-00	Local communities 2016	Contents on theme management	Contents on theme management	413a The reporting organization shall report how it manages local communities using GRI 3 Content 3:3: Material Issues 2021.
339	413-01	Local communities 2016	Thematic contents	Operations with local community involvement programs, impact evaluations and development	413:1a Percentage of operations with implemented local community engagement programs, impact assessments and development, including the use of:	413:1ai. Social impact assessments, including gender impact assessments based on participatory processes; 413:1aii. Environmental impact assessments and ongoing monitoring; 413:1aiii. Public disclosure of results of environmental and social impact assessments; 413:1aiv. Local community development programs based on the needs of the local community; 413:1av. Stakeholder engagement plans based on stakeholder determination; 413:1avi. Committees and broad consultation processes with local communities, including vulnerable groups; 413:1avi; 413:1avii. Works councils, occupational health and safety committees and other employee representative bodies to address impacts; 413:1viii. Formal grievance and complaint processes in local communities; 413:1viii.
340	413-02	Local communities 2016	Thematic contents	Operations with significant negative impacts - actual or potential - on local communities	413:2a Operations with significant negative impacts - actual or potential - on local communities , including:	413:2ai. Location of operations; 413:2aii. Significant negative impacts - actual or potential - of operations.
341	414-00	Social evaluation of suppliers 2016	Contents on theme management	Contents on theme management	414a The reporting organization shall report how it manages the social assessment of suppliers using GRI 3 Content 3:3: Material Issues 2021.
342	414-01	Social evaluation of suppliers 2016	Thematic contents	New suppliers that have passed selection filters according to social criteria	414:1a Percentage of new suppliers that have passed screening using social criteria.
343	414-02	Social evaluation of suppliers 2016	Thematic contents	Negative social impacts on the supply chain and actions taken	414:2a Number of suppliers assessed for social impacts.
344	414-02	Social evaluation of suppliers 2016	Thematic contents	Negative social impacts on the supply chain and actions taken	414:2b Number of suppliers identified as having significant potential and actual significant negative social impacts.
345	414-02	Social evaluation of suppliers 2016	Thematic contents	Negative social impacts on the supply chain and actions taken	414:c Significant negative social impacts - potential and actual - identified in the supply chain.
346	414-02	Social evaluation of suppliers 2016	Thematic contents	Negative social impacts on the supply chain and actions taken	414:2d Percentage of suppliers identified as having significant negative social impacts - potential and actual - with which improvements have been agreed upon following an assessment.
347	414-02	Social evaluation of suppliers 2016	Thematic contents	Negative social impacts on the supply chain and actions taken	414:2e Percentage of suppliers identified as having significant negative social impacts - potential and actual - with which the relationship has been terminated as a result of the assessment, with an indication of the reason.
348	415-00	Public Policy 2016	Contents on theme management	Contents on theme management	415a The reporting organization shall report how it manages public policy using GRI 3:3 Content 3: Material Issues 2021.
349	415-01	Public Policy 2016	Thematic contents	Contribution to political parties and/or representatives	415:1a Total monetary value of contributions to political parties and/or representatives - financial or in-kind - made directly or indirectly by the organization, by country and by recipient/beneficiary.
350	415-01	Public Policy 2016	Thematic contents	Contribution to political parties and/or representatives	415:1b If applicable, the manner in which the monetary value of in-kind contributions was estimated.
351	416-00	Customer health and safety 2016	Contents on theme management	Contents on theme management	416a The reporting organization shall report how it manages the health and safety of customers using GRI 3 Content 3:3: Material Topics 2021.
352	416-01	Customer health and safety 2016	Thematic contents	Assessment of the health and safety impacts of product and service categories.	416:1a Percentage of significant product and service categories for which health and safety impacts are assessed for improvement.
353	416-02	Customer health and safety 2016	Thematic contents	Non-compliance cases related to health and safety impacts of product and service categories.	416:2a The total number of cases of non-compliance with regulations or voluntary codes concerning health and safety impacts of products and services in the reporting period, categorized into:	416:2ai. Cases of noncompliance resulting in fines or penalties; 416:2aii. Cases of non-compliance with regulations giving rise to a warning; 416:2aii. Cases of non-compliance with voluntary codes.
354	416-02	Customer health and safety 2016	Thematic contents	Non-compliance cases related to health and safety impacts of product and service categories.	416:2b If the organization has not identified non-compliance with regulations or voluntary codes, it is sufficient to state this fact in a brief statement.
355	417-00	Marketing and labeling 2016	Contents on theme management	Contents on theme management	417a The reporting organization shall report how it manages marketing and labeling using GRI 3 Content 3:3: Material Issues 2021.
356	417-01	Marketing and labeling 2016	Thematic contents	Requirements for information and labeling of products and services	417:1a Whether the organization's procedures require the provision of the following types of data on product and service information and labeling:	417:1ai. The origin of the components of the product or service; 417:1aii. The content, especially in relation to substances that might generate an environmental or social impact; 417:1aiii. The safe use of the product or service; 417:1aiv. Disposal of the product and environmental or social impacts; 417:1av. other (explain).
357	417-01	Marketing and labeling 2016	Thematic contents	Requirements for information and labeling of products and services	417:1b Percentage of significant categories of products or services covered and assessed for compliance with these procedures.
358	417-02	Marketing and labeling 2016	Thematic contents	Non-compliance cases related to product and service information and labeling	417:2a The total number of cases of non-compliance with regulations or voluntary codes concerning product and service information and labeling, classified into:	417:2ai. Cases of noncompliance resulting in fines or penalties; 417:2aii. Cases of non-compliance resulting in a warning; 417:2aiii. Cases of non-compliance with voluntary codes.
359	417-02	Marketing and labeling 2016	Thematic contents	Non-compliance cases related to product and service information and labeling	417:2b If the organization has not identified non-compliance with regulations or voluntary codes, it is sufficient to state this fact in a brief statement.
360	417-03	Marketing and labeling 2016	Thematic contents	Non-compliance cases related to marketing communications	417:3a Total number of incidents of non-compliance with regulations or voluntary codes concerning marketing communications, such as advertising, promotion and sponsorship, categorized by:	417:3ai. Cases of noncompliance resulting in fines or penalties; 417:3aii. Cases of non-compliance resulting in a warning; 417:3aiii. Cases of non-compliance with voluntary codes.
361	417-03	Marketing and labeling 2016	Thematic contents	Non-compliance cases related to marketing communications	417:3b If the organization has not identified non-compliance with regulations or voluntary codes, it is sufficient to state this fact in a brief statement.
362	418-00	Customer Privacy 2016	Contents on theme management	Contents on theme management	418a The reporting organization shall report how it manages customer privacy using GRI Content 3-3: Material Issues 2021.
363	418-01	Customer Privacy 2016	Thematic contents	substantiated complaints regarding violations of customer privacy and loss of customer data	418:1a The total number of substantiated complaints received regarding breaches of customer privacy, categorized by:	418:1ai. Complaints received from third parties and corroborated by the organization; 418:1aii. Complaints from regulatory authorities.
364	418-01	Customer Privacy 2016	Thematic contents	substantiated complaints regarding violations of customer privacy and loss of customer data	418:1b Total number of identified cases of leakage, theft or loss of customer data.
365	418-01	Customer Privacy 2016	Thematic contents	substantiated complaints regarding violations of customer privacy and loss of customer data	418:1c If the organization has not identified any substantiated claims, it is sufficient to state this fact in a brief statement.
366	To be determined	To be determined	To be determined	To be determined	0. Indicator specific and/or relevant to the organization	To be determined
	GRI REF	GRI TYPE		GRI DATA	SPECIFIC GRI/1

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