Supporting Information - Verification & Accountability

In accordance with GRI

1.1 Statement of the organisation’s vision and strategy regarding its contribution to sustainable development

1.2 Statement from the CEO describing key elements of the report

Organisational profile; report scope, report profile.

2.1 Name of reporting organisation

2.2 Major products and/or services, including brands if appropriate. The reporting organisation should also indicate the nature of its role in providing these products and services, and the degree to which the organisation relies on outsourcing.

2.3 Operational structure of the organisation

2.4 Description of major divisions, operating companies, subsidiaries, and joint ventures

2.5 Countries in which the organisation’s operations are located

2.6 Nature of ownership, legal form

2.7 Nature of markets served

2.8 Scale of the reporting organisation.

• number of employees;
• products produced/services offered (quantity or volume);
• set sales; and
• total capitalisation broken down in terms of debt and equity.

In addition to the above, reporting organisations are encouraged to provide additional information, such as:

• value added;
• total assets; and
• breakdowns of any or all of the following:
  • sales/revenues by countries/regions that make up 5 percent or more of total revenues;
  • major products and/or identified services;
  • costs by country/region; and employees by country/region.

Structure and governance; stakeholder engagement; policies and management systems.

3.1 Governance structure of the organisation, including major committees under the board of directors that are responsible for setting strategy and for oversight of the organisation. Describe the scope of responsibility of any major committees and indicate any direct responsibility for economic, social, and environmental performance.

3.2 Percentage of the board of directors that are independent, non-executive directors. State how the board determines “independence”.

3.3 Process for determining the expertise board members need to guide the strategic direction of the organisation, including issues related to environmental and social risks and opportunities

3.4 Board-level processes for overseeing the organisation’s identification and management of economic, environmental, and social risks and opportunities

3.5 Linkage between executive compensation and achievement of the organisation’s financial and non-financial goals (e.g., environmental performance, labour practices)

3.6 Organisational structure and key individuals responsible for oversight, implementation, and audit of economic, environmental, social, and related policies. Include identification of the highest level of management below the board level directly responsible for setting and implementing environmental and social policies, as well as general organisational structure below the board level.

3.7 Mission and values statements, internally developed codes of conduct or principles, and polices relevant to economic, environmental, and social performance and the status of implementation. Describe the status of implementation in terms of degree to which the code is applied across the organisation in different regions and departments/units. “Policies” refers to those that apply to the organisation as a whole, but may not necessarily provide substantial detail on the specific aspects listed under the performance indicators in Part C, Section 5 of the Guidelines.

3.8 Mechanisms for shareholders to provide recommendations or direction to the board of directors. Include reference to any policies or processes regarding the use of shareholder resolutions or other mechanisms for enabling minority shareholders to express opinions to management.

3.9 Basis for identification and selection of major stakeholders. This includes the processes for defining an organisation’s stakeholders and for determining which groups to engage.

3.10 Approaches to stakeholder consultation reported in terms of frequency of consultations by type and by stakeholder group. This could include surveys, focus groups, community panels, corporate advisory panels, written communication, management/union structures, and other vehicles.

3.11 Type of information generated by stakeholder consultations. Include a list of key issues and concerns raised by stakeholders and identify any indicators specifically developed as a result of stakeholder consultation.

3.12 Use of information resulting from stakeholder engagements. For example, this could include selecting performance benchmarks or influencing specific decisions on policy or operations.

3.13 Explanation of whether and how the precautionary approach or principle is addressed by the organisation. This could include an example that illustrates the organisation’s approach to risk management in the operational planning or the development and introduction of new products. For reference, see the glossary for text of Article 15 of the Rio Principles on the precautionary approach.

3.14 Externally developed, voluntary economic, environmental, and social charters, sets of principles, or other initiatives to which the organisation subscribes or which it endorses. Include date of adoption and countries/operations where applied.

3.15 Principal memberships in industry and business associations, and/or national/international advocacy organisations.

3.16 Policies and/or systems for managing upstream and downstream impacts, including:

• supply chain management as it pertains to outsourcing and supplier environmental and social performance; and
• product and service stewardship initiatives.

Stewardship initiatives include efforts to improve product design to minimise negative impacts associated with manufacturing, use, and final disposal.

3.17 Reporting organisation’s approach to managing indirect economic, environmental, and social impacts resulting from its activities.

3.18 Major decisions during the reporting period regarding the location of, or changes in, operations. Explain major decisions such as facility or plant openings, closings, expansions, and contractions.

3.19 Programmes and procedures pertaining to economic, environmental, and social performance. Include discussion of:

• priority and target setting;
• major programmes to improve performance;
• internal communication and training;
• performance monitoring;
• internal and external auditing; and
• senior management review.

3.20 Status of certification pertaining to economic, environmental, and social management systems. Include adherence to environmental management standards, labour, or social accountability management systems, or other management systems for which formal certification is available.

Customers; suppliers; employees; capital; public sector; indirect economic impacts.

EC1 Net Sales

EC2 Geographic Breakdown of Markets

EC3 Cost of all goods, materials and services purchased

EC4 Percentage of contracts that were paid in accordance with agreed terms, excluding agreed penalty arrangements. Terms may include conditions such as scheduling of payments, form of payment, or other conditions. This indicator is the percent of contracts that were paid according to terms, regardless of the details of the terms.

EC11 Supplier breakdown by organisation and country. List all suppliers from which purchases in the reporting period represent 10% or more of total purchases in that period. Also identify all countries where total purchasing represents 5% or more of GDP.

EC5 Total payroll and benefits (including wages, pension, other benefits, and redundancy payments) broken down by country or region. This remuneration should refer to current payments and not include future commitments. (Note: Indicator LA9 on training also offers information on one aspect of the organisation’s investment in human capital.)

E6 Distributions to providers of capital broken down by interest on debt and borrowings, and dividends on all classes of shares, with any arrears of preferred dividends to be disclosed. This includes all forms of debt and borrowings, not only long-term debt.

EC7 Increase/decrease in retained earnings at end of period. (Note: the information contained in the profile section (2.1-2.8) enables calculation of several measures, including ROACE (Return On Average Capital Employed).

EC8 Total sum of taxes of all types paid broken down by country.

EC9 Subsidies received broken down by country or region. This refers to grants, tax relief, and other types of financial benefits that do not represent a transaction of goods and services. Explain definitions used for types of groups.

EC10 Donations to community, civil society, and other groups broken down in terms of cash and in-kind donations per type of group.

EC12 Total spent on non-core infrastructure development. This is infrastructure built outside the main business activities of the reporting entity such as a school, or hospital for employees and their families.

EC13 The organisation’s indirect economic impacts. Identify major externalities associated with the reporting organisation’s products and services.

Materials; energy; water; biodiversity; emissions, effluents & wastes; suppliers; products & services; compliance; transport.

EN1 total materials use, other than water, by type. Provide definitions used for types of materials. Report in tonnes, kilograms, or volume.

EN2 Percentage of materials used that are wastes (processed or unprocessed) from sources external to the reporting organisation. Refers to both post-consumer recycled material and waste from industrial sources. Report in tonnes, kilograms, or volume.

EN3 Direct energy use segmented by energy source. Report on all energy sources used by the reporting organisation for its own operations as well as for the production and delivery of energy products (e.g., electricity or heat) to other organisations. Report in joules.

EN4 Indirect energy use. Report on all energy used to produce and deliver energy products purchased by the reporting organisation (e.g., electricity or heat). Report in joules.

EN17 Initiatives to use renewable energy sources and to increase energy efficiency.

EN18 Energy consumption footprint (i.e. annualised lifetime energy requirements) of major products. Report in joules.

EN19 Other indirect (upstream/downstream) energy use and implications, such as organisational travel, product lifecycle management, and use of energy-intensive materials.

EN5 Total water use.

EN20 Water sources and related ecosystems/habitats significantly affected by use of water. Include Ramsar-listed wetlands and the overall contribution to resulting environmental trends.

EN21 Annual withdrawals of ground and surface water as a percent of annual renewable quantity of water available from the sources. Breakdown by region.

EN22 total recycling and reuse of water. Include wastewater and other used water (e.g., cooling water).

EN6 Location and size of land owned, leased or managed in biodiversity-rich habitats.

EN7 Description of the major impacts on biodiversity associated with activities and/or products and services in terrestrial, freshwater, and marine environments.

EN23 Total amount of land owned, leased, or managed for production activities or extractive use.

EN24 Amount of impermeable surface as a percentage of land purchased or leased.

EN25 Impacts of activities and operations on protected and sensitive areas. (e.g., IUCN protected area categories 1-4, world heritage sites, and biosphere reserves).

EN26 Changes to natural habitats resulting from activities and operations and percentage of habitat protected or restored. Identify type of habitat affected and its status.

EN27 Objectives, programmes and targets for protecting and restoring native ecosystems and species in degraded areas.

EN28 Number of IUCN Red List species with habitats in areas affected by operations.

EN29 Business units currently operating or planning operations in or around protected or sensitive areas.

EN8 Greenhouse gas emissions.

EN9 Use and emissions of ozone-depleting substances.

EN10 NOx, SOx, and other significant air emissions by type.

EN11 Total amount of waste by type and destination. “Destination” refers to the method by which waste is treated, including composting, reuse, recycling, recovery, incineration, or landfilling. Explain type of classification method and estimation method.

EN12 Significant discharges to water by type.

EN13 Significant spills of chemicals, oils and fuels in terms of total number and total volume. Significance is defined in terms of both the size of the spill and impact on the surrounding environment.

EN30 Other relevant indirect greenhouse gas emissions.

EN31 All production, transport, import, or export of any waste deemed “hazardous” under the terms of the Basel Convention – Annex I, II, III and VIII.

EN32 Water sources and related ecosystems/habitats significantly affected by discharges of water and runoff. Include Ramsar-listed wetlands and the overall contribution to resulting environmental trends. See GRI Water Protocol.

EN33 Performance of suppliers relative to environmental components of programmes and procedures described in response to Governance Structure and Management Systems section (Section 3.16).

EN14 Significant environmental impacts of principal products and services. Describe and quantify where relevant.

EN15 Percentage of the weight of products sold that is reclaimable at the end of the product’s useful life and percentage that is actually reclaimed. “Reclaimable” refers to either the recycling or reuse of the product materials or components.

EN16 Incidents of and fines for non-compliance with all applicable international declarations/conventions/treaties, and national, sub-national, regional, and local regulations associated with environmental issues. Explain in terms of countries of operation.

EN34 Significant environmental impacts of transportation used for logistical purposes.

EN35 Total environmental expenditures by type. Explain definitions used for types of expenditures.

Employment; labour/management relations; health and safety; training and education; diversity and opportunity.

LA1 Breakdown of workforce, where possible, by region/country, status (employee/non-employee), employment type (full time/part time), and by employment contract (indefinite or permanent/fixed term or temporary). Also identify workforce retained in conjunction with other employers (temporary agency workers or workers in co-employment relationships), segmented by region/country.

LA2 Net employment creation and average turnover segmented by region/country.

LA12 Employee benefits beyond those legally mandated. (e.g., contributions to health care, disability, maternity, education, and retirement).

LA3 Percentage of employees represented by independent trade union organisations or other bone fide employee representatives broken down geographically OR percentage of employees covered by collective bargaining agreements broken down by region/country.

LA4 Policy and procedures information, consultation, and negotiation with employees over changes in the reporting organisation’s operations (e.g. restructuring).

LA13 Provision for formal worker representation in decision making or management, including corporate governance.

LA5 Practices on recording and notification of occupational accidents and diseases, and how they relate to the ILO Code of Practice on Recording and Notification of Occupational Accidents and Diseases.

LA6 Description of formal joint health and safety committees comprising management and worker representatives and proportion of workforce covered by any such committees.

LA7 Standard injury, lost day, and absentee rates and number of work-related fatalities (including subcontracted workers).

LA8 Descriptions of policies or programmes (for the workplace and beyond) on HIV/AIDS.

LA14 Evidence of substantial compliance with the ILO Guidelines for Occupational Health Management Systems.

LA15 Description of formal agreement with trade unions or other bone fide employee representatives covering health and safety at work and proportion of the workforce covered by any such agreements.

LA9 Average hours of training per year per employee by category of employee. (e.g., senior management, middle management, professional, technical, administrative, production, and maintenance).

LA16 Description of programmes to support the continued employability of employees and to manage career endings.

LA17 Specific policies and programmes for skills management or for life-long learning.

LA10 Description of equal opportunity policies or programmes, as well as monitoring systems to ensure compliance and results of monitoring. Equal opportunity policies may address workplace harassment and affirmative action relative to historical patterns of discrimination.

LA11 Composition of senior management and corporate governance bodies (including the board of directors), including female/male ratio and other indicators of diversity as culturally appropriate.

Strategy and management; non-discrimination; freedom of association and collective bargaining; child labour; forced labour and compulsory labour; disciplinary practices; security practices; indigenous rights.

HR1 Description of policies, guidelines, corporate structure, and procedures to deal with all aspects of human rights relevant to operations, including monitoring mechanisms and results. ”Human rights performance” refers to the aspects of human rights identified as reporting aspects in the GRI performance indicators.

HR2 Evidence of consideration of human rights impacts as part of investment and procurement decisions, including selection of suppliers/contractors.

HR3 Description of policies and procedures to evaluate and address human rights performance within the supply chain and contractors, including monitoring systems and results of monitoring. ”Human rights performance” refers to the aspects of human rights identified as reporting aspects in the GRI performance indicators.

HR8 employee training on policies and practices concerning all aspects of human rights relevant to operations. Include type of training, number of employees trained, and average training duration.

HR4 Description of global policy and procedures/programmes preventing all forms of discrimination in operations, including monitoring systems and results of monitoring.

HR5 Description of freedom of association policy and extent to which this policy is universally applied independent of local laws, as well as description of procedures/programmes to address this issue.

HR6 Description of policy excluding child labour as defined by the ILO Convention 138 and extent to which this policy is visibly stated and applied as well as description of procedures/programmes to address this issue, including monitoring systems and results of monitoring.

HR7 Description of policy to prevent forced and compulsory labour and extent to which this policy is visibly stated and applied as well as description of procedures/programmes to address this issue, including monitoring systems and results of monitoring.

HR9 Description of appeal practices including, but not limited to, human rights issues. Describe the representation and appeals process.

HR10 Description of non-retaliation policy and effective, confidential employee grievance system (including, but not limited to, its impact on human rights).

HR11 Human rights training for security personnel. Include type of training, number of persons trained, and average training duration.

HR12 Description of policies, guidelines, and procedures to address the needs of indigenous people. This includes indigenous people in the workforce and in communities where the organisation currently operates or intends to operate.

HR13 Description of jointly managed community grievance mechanisms/authority.

HR14 Share of operating revenues from the area of operations that are redistributed to local communities.

Community; bribery and corruption; political contributions; competition and pricing.

SO1 Description of policies to manage impacts on communities in areas affected by activities, as well as description of procedures/programmes to address this issue, including monitoring systems and results of monitoring. Include explanation of procedures for identifying and engaging in dialogue with community stakeholders.

SO4 Awards received relevant to social, ethical and environmental performance.

SO2 Description of policy, procedures/management systems, and compliance mechanisms for organisations and employees addressing bribery and corruption. Include a description of how the organisation meets the requirements of the OECD Convention on Combating Bribery.

SO3 Description of policy, procedures/management systems, and compliance mechanisms for managing political lobbying and contributions.

SO5 Amount of money paid to political parties and institutions whose prime function is to fund political parties or their candidates.

SO6 Court decisions regarding cases pertaining to anti-trust and monopoly regulations.

SO7 Description of policy, procedures/management systems, and compliance mechanisms for preventing anti-competitive behaviour.

Health and safety; products and services; advertising; respect for privacy.

PR1 Description of policy for preserving customer health and safety during use of products and services, and extent to which this policy is visibly stated and applied, as well as description of procedures/programmes to address this issue, including monitoring systems and results of monitoring. Explain rationale for any use of multiple standards in marketing and sales of products.

PR4 Number and type of instances of non-compliance with regulations concerning customer health and safety, including the penalties and fines assessed for these breaches.

PR5 Number of complaints upheld by regulatory or similar official bodies to oversee or regulate the health and safety of products or services.

PR6 Voluntary code compliance, product labels or awards with respect to social and/or environmental responsibility that the reporter is qualified to use or has received. Include explanation of the process and criteria involved.

PR2 Description of policy, procedures/management systems, and compliance mechanisms related to product information and labelling.

PR7 Number and type of instances of non-compliance with regulations concerning product information and labelling, including any penalties or fines assessed for these breaches.

PR8 Description of policy, procedures/management systems, and compliance mechanisms related to customer satisfaction, including results of surveys measuring customer satisfaction. Identify geographic areas covered by policy.

PR9 Description of policy, procedures/management systems, and compliance mechanisms for adherance to standards and voluntary codes related to advertising. Identify geographic areas covered by policy.

PR10 Number and type of breaches of advertising and marketing regulations.

PR3 Description of policy, procedures/management systems, and compliance mechanisms for consumer privacy. Identify geographic areas covered by policy.

PR11 Number of substantiated complaints regarding breaches of consumer privacy.