GRI-Index
GRI Index and UN Global Compact/Transparency International Reporting Guidance on Anti-Corruption.
1. Strategy and Analysis
2. Organizational Profile
- 2.1 Name of the organization
- 2.2 Primary services
- 2.3 Operational structure, including main divisions
- 2.4 Location of organization‘s headquarters
- 2.5 Names of countries with major operations
- 2.6 Nature of ownership and legal form
- 2.7 Markets served
- 2.8 Scale of the reporting organization
- 2.9 Significant changes regarding size, structure or ownership
- 2.10 Awards received in the reporting period
3. Report Parameter and Limits
- 3.1 Reporting period
- 3.2 Date of most recent previous report
- 3.3 Reporting cycle
- 3.4 Contact point for questions regarding the report or its contents
- 3.5 Process for defining report content
- 3.6 Boundary of the report
- 3.7 Limitations on the scope or boundary of the report
- 3.8 Basis for reporting on joint ventures, subsidiaries, and other entities
- 3.9 Data measurement techniques and bases of calculations
- 3.10 Re-statements of information provided in earlier reports
- 3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report
- 3.12 GRI content index
- 3.13 External assurance for the report
4. Governance, Commitments, and Engagement
- 4.1 Governance structure and responsibility for sustainability
- 4.2 Independence of the Chair of the highest governance body
- 4.3 Details of organizations that have no unitary board structure
- 4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body
- 4.5 Linkage between compensation for members of the highest governance body and the organization’s sustainability performance
- 4.6 Processes in place to ensure conflicts of interest are avoided
- 4.7 Qualifications and expertise of the members of the highest governance body concerning sustainability
- 4.8 Internally developed statements of mission or values and codes of conduct
- 4.9 Procedures of the highest governance body for overseeing the organization’s management of economic, environmental, and social opportunities and risks
- 4.10 Processes for evaluating the highest governance body’s own environmental performance
- 4.11 Implementation of the precautionary approach
- 4.12 Externally developed initiatives to which the organization subscribes or endorses
- 4.13 Memberships in associations
- 4.14 List of stakeholder groups engaged by the organization
- 4.15 Basis for identification and selection of stakeholders with whom to engage
- 4.16 Approaches to stakeholder engagement
- 4.17 Response to key topics and concerns of the stakeholders
Economic Performance Indicators
- EC1 Direct economic value generated and distributed
- EC2 Financial implications and other risks and opportunities of climate change
- EC3 Coverage of the organization’s defined benefit plan obligations
- EC4 Significant financial assistance received from government
- EC5* Range of ratios of standard entry level wage compared to local minimum wage
- EC6 Policy, practices, and proportion of spending on locally-based suppliers
- EC7 Procedures for local hiring
- EC8 Infrastructure investments and services provided primarily for public benefit
- EC9* Significant indirect economic impacts
Environmental Performance Indicators
- EN1 Materials used by weight or volume
- EN2 Percentage of materials used that are recycled input materials
- EN3 Direct energy consumption by primary energy source
- EN4 Indirect energy consumption by primary energy source
- EN5* Energy saved due to conservation and efficiency improvements
- EN6* Initiatives to provide energy-efficient or renewable energy-based products and services
- EN7* Initiatives to reduce indirect energy consumption and reductions achieved
- EN8 Total water withdrawal by source
- EN9* Water sources significantly affected by withdrawal of water
- EN10* Percentage and total volume of water recycled and reused
- EN11 Land in, or adjacent to, protected areas.
- EN12 Significant impacts of services on biodiversity
- EN13* Habitats protected or restored
- EN14* Strategies, current actions, and future plans for managing impacts on biodiversity
- EN15* Conservation list species with habitats affected by services
- EN16 Total direct and indirect greenhouse gas emissions by weight
- EN17 Other relevant indirect greenhouse gas emissions by weight
- EN18* Initiatives to reduce greenhouse gas emissions
- EN19 Emissions of ozone-depleting substances by type and weight
- EN20 NOx, SOx and other significant air emissions by type and weight
- EN21 Total water discharge by quality and destination
- EN22 Total weight of waste by type and disposal method
- EN23 Total number and volume of significant spills
- EN24* Waste deemed hazardous under the terms of the Basel Convention
- EN25* Effects of discharges of water on ecosystems
- EN26 Initiatives to mitigate environmental impacts of services
- EN27 Percentage of products sold and their packaging materials that are reclaimed by category
- EN28 Fines for noncompliance with environmental laws and regulations
- EN29* Significant environmental impacts from transport
- EN30* Total environmental protection expenditures
Labor Practices and Employment
- LA1 Total workforce by employment type, employment contract, and region
- LA2 Total number and rate of employee turnover by age group, gender, and region
- LA3* Benefits provided to full-time employees
- LA4 Percentage of employees covered by collective bargaining agreements
- LA5 Minimum notice periods regarding significant operational changes
- LA6* Percentage of total workforce represented in formal joint management-worker health and safety committees
- LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities
- LA8 Measures in place to provide assistance regarding serious diseases
- LA9* Health and safety topics covered in formal agreements with trade unions
- LA10 Average hours of training per year per employee by employee category
- LA11* Programs for skills management and lifelong learning
- LA12* Percentage of employees receiving regular performance and career development reviews
- LA13 Composition of governance bodies and breakdown of employees per category according to gender, age group, and minority group membership
- LA14 Ratio of basic salary of women to men by employee category
Human Rights Management Approach
- HR1 Investment agreements that include human rights clauses or that have undergone human rights screening
- HR2 Percentage of suppliers and contractors that have undergone screening on human rights
- HR3* Employee training on policies and procedures concerning human rights
- HR4 Incidents of discrimination and actions taken
- HR5 Operations identified in which the right to exercise freedom of association or collective bargaining may be at risk
- HR6 Principles and measures taken to contribute to the elimination of child labor
- HR7 Principles and measures taken to contribute to the elimination of forced or compulsory labor
- HR8* Security personnel training concerning human rights
- HR9* Incidents involving rights of indigenous people and actions taken
Society
- SO1 Programs that assess the impacts of operations on communities
- SO2 Business units analyzed for risks related to corruption
- SO3 Employee training in anti-corruption policies
- SO4 Actions taken in response to incidents of corruption
- SO5 Public policy positions and participation in public policy development and lobbying
- SO6* Total value of financial and in-kind contributions to political parties and politicians
- SO7* Legal actions for anti-competitive behavior
- SO8 Fines for noncompliance with laws and regulations
Product Responsibility
- PR1 Life cycle stages in which health and safety impacts of products are assessed
- PR2* Incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts
- PR3 Type of product information required by procedures
- PR4* Incidents of non-compliance with regulations and voluntary codes concerning product and service labeling
- PR5* Customer satisfaction, including results of surveys
- PR6 Programs for adherence to laws, standards, and voluntary codes related to marketing communications
- PR7* Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications
- PR8* Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data
- PR9 Fines for non-compliance with laws and regulations concerning the provision and use of products and services
UNGC/TI Reporting Guidance on Anti-Corruption
- B1 Publicly stated commitment to work against corruption
- B2 Commitment to be in compliance with all anti-corruption laws
- D1 Publicly stated formal policy of zero tolerance for corruption
- D2 Statement of support for international and regional legal frameworks, such as the UN Convention against Corruption
- D3 Carrying out risk assessment of potential areas of corruption
- D4 Detailed policies for high-risk areas of corruption
- D5 Policy on anti-corruption regarding business partners
Implementation
- B3 Translation of anti-corruption commitment into actions
- B4 Support by the organization’s leadership for anti-corruption
- B5 Communication and training on the anti-corruption commitment for all employees
- B6 Internal checks and balances to ensure consistency with the anti-corruption commitment
- D6 Communication and other actions taken to encourage business partners to implement anti-corruption commitments
- D7 Management responsibility and accountability for implementation of the anti-corruption measures or policy
- D8 Human resources procedures supporting the anti-corruption measures or policy
- D9 Communications channels (whistle-blowing) and follow-up mechanisms for possible reporting of concerns or seeking advice
- D10 Internal accounting and auditing procedures related to anti-corruption
- D11 Participation in voluntary anti-corruption initiatives
*Additional indicator
Monitoring