GRI Index

GRI Index
Index Ref. No.Name of indexPagesExternal validation
GENERAL STANDARD DISCLOSURES
Strategy and analysis
G4-1 Statement by the senior decision-maker (e.g. Managing Director, CEO or any other person with equivalent position) on the significance of sustainable development for the organisation and its strategy. 7 No
Organisational profile
G4-2 Description of key impacts, risks and opportunities. 7, 96 No
G4-3 Name of organisation. 7 No
G4-4 Major brands, products and/or services. 25 No
G4-5 Location of the organisation's registered office. 157 No
G4-6 Number of countries where the organisation operates, specification of the country names where the main operations of the organisation are located, or those which are adequate in particular in the context of the Report. 20 No
G4-7 Ownership status and legal structure of organisation. 114 No
G4-8 Markets served with specification of geographical coverage, sectors served, customer/consumer profiles and beneficiaries. 41 No
G4-9 Scale of operations. 12 No
G4-10 Total number of employees by employment type, kind, employment contract and region by gender. 86 No
G4-11 Percentage of personnel covered by collective labour agreements. 89 No
G4-12 Description of supply chain 24 No
G4-13 Significant changes in accounting period concerned with the size, structure, ownership status or value chain. 130 No
G4-14 Explanation as to whether and how the organisation applies the prudence principle. 125 No
G4-15 Externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses. 119 No
G4-16 Membership in associations (such as industry associations) and/or in national/international organisations. 119 No
Material aspects and boundaries
G4-17 Entities included in the organization’s consolidated financial statements or equivalent documents. 130 No
G4-18 Report content definition process. 130 No
G4-19 Identified material aspects of social and community impacts. 130 No
G4-20 Materiality of identified social and community impact for individual business entities within the organisation. 130 No
G4-21 Report constraints vis-à-vis material aspects of social and community impact outside the organisation. 130 No
G4-22 Impact of corrections or adjustments of any information provided in previous reports with giving rationale for making them (e.g. M&A, change of base year/period, operational profile, measurement methods). 130 No
G4-23 Significant changes compared to previous report concerning the scope, range or measurement methods used in the report. 130 No
Stakeholder engagement
G4-24 List of stakeholder groups engaged by the organisation. 131 No
G4-25 Grounds for identification and selection of stakeholders engaged by the organisation. 131 No
G4-26 Approach to stakeholder engagement including engagement frequency by type and group of stakeholder. 131 No
G4-27 Key issues and concerns raised by stakeholders and the organisation’s response, including through its reporting . 131 No
Report profile
G4-28 Reporting period (e.g. accounting/calendar year). 130 No
G4-29 Previous report publication date (if any). 130 No
G4-30 Reporting cycle (annual, biennial etc.) 130 No
G4-31 Contact person 157 No
G4-32 GRI index 133 No
G4-33 Policy and current practice concerning report external validation 130 No
Governance
G4-34 The governance structure of the organisation including committees reporting to the highest governance body responsible for strategy, and measures connected with the organisation’s impact in economic, social and environmental areas. 108 No
G4-38 Size and gender of the members of the highest governance body and its committees. 111, 113 No
G4-39 Information as to whether the chairman of the highest governance body is also an executive officer (if so, what is her/his function in the management process and why). 112 No
G4-40 Appointment and election criteria for the members of the highest governance body (including its committees). No
G4-41 Processes for the highest governance body to ensure conflicts of interest are avoided and managed. Information as to whether existing conflicts are disclosed to stakeholders. 111, 113 No
G4-42 Role of the highest governance body in setting the objectives, values and development strategy of the organisation. No
G4-46 Role of the highest governance body in reviewing the effectiveness of the organization’s risk management processes with reference to economic, environmental and social issues. No
G4-51 Relationship between the level of remunerations of the top supervisory body, top management. 113 No
Ethics and integrity
G4-56 Organisation’s values, principles, standards and norms of behaviour and code of ethics. 118 No
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AspectIndex Ref. No.Name of indexPagesExternal validation
ECONOMIC RATIOS
Management approach G4-DMA Economic performance – approach to aspect management. 43 No
Financial performance G4-EC1 Direct economic value generated and distributed with consideration given to revenues, operating costs, employee remuneration and benefits, donations and other community investments, retained earnings and economic value distributed to the owners and state institutions. 47 No
Financial performance G4-EC2 Financial implications and other risks and opportunities for the organisation’s activities due to climate change. 57 No
Financial performance G4-EC4 Significant financial support granted by the State. 45 No
Management approach G4-DMA Remuneration and benefits/ Presence in the local market – approach to aspect management. 87 No
Market presence G4-EC5 Wage level of workforce at the lowest level by gender compared to the local minimum wage at the organisation’s major operations. 87 No
Management approach G4-DMA Indirect economic impact – approach to aspect management. 78 No
Indirect economic impact G4-EC7 Contribution to infrastructure development and delivery of services to local communities through commercial activities, the transfer of goods and pro-bono activities. Impact of such activities on the general public. 78 No
ENVIRONMENTAL RATIOS
Management approach G4-DMA “Materials” – approach to aspect management. 57 No
Materials G4-EN1 Materials used by weight and volume. 58 No
Management approach G4-DMA “Energy” – approach to aspect management. 57 No
Energy G4-EN3 Direct and indirect energy consumption by the organisation. 58
Energy G4-EN6 Reduction of energy consumption 59
Management approach G4-DMA “Water” – approach to aspect management. 57 No
Water G4-EN8 Total water intake by source. 59 No
Water G4-EN9 Water sources significantly affected by water intake. 60 No
Water G4-EN10 Percentage and total water volume that is subject to recycling and reuse. 60 No
Management approach G4-DMA “Biodiversity” – approach to aspect management. 60 No
Biodiversity G4-EN11 Location and area of owned, leased or managed lands situated in protected areas or areas with high biodiversity value outside protected areas or adjacent to such areas. 60 No
Biodiversity G4-EN12 Description of material impact of activities, products and services on biodiversity of protected areas and areas with high biodiversity value outside protected areas. 60 No
Biodiversity G4-MM1 Amount of land (owned or leased, used for manufacturing or mining activities) disturbed or rehabilitated. 60 No
Management approach G4-DMA “Waste water/effluents and tailings” – approach to aspect management. 57 No
Emissions G4-EN15 Total direct greenhouse gases (GHG) emissions by weight. 61 No
Emissions G4-EN16 Total indirect greenhouse gases (GHG) emissions by weight. 61 No
Emissions G4-EN19 Reduction of GHG emissions. 61 No
ENVIRONMENTAL RATIOS
Emisje Emissions G4-EN21 Emission of NOx, SOx and other material pollutants emitted into air by type and weight. 62 No
Management approach G4-DMA “Wastewater/effluents and waste” – approach to aspect management. 57 No
Wastewater/ effluents and waste G4-EN22 Total volume of waste water/effluents discharge by quality and ultimate destination. 62 No
Wastewater/ effluents and waste G4-EN23 Total weight of waste by type and disposal method. 62 No
Management approach G4-DMA “Compliance with regulations” – approach to aspect management. 118 No
Compliance with regulations G4-EN29 Monetary value of fines and total number of non-financial sanctions for breaching environmental laws and regulations. 62 No
Management approach G4-DMA Approach to aspect management “General (environmental expenses and capital expenditures)”. 57 No
General (environmental expenses and capital expenditures) G4-EN31 Total environmental expenses and capital expenditures by type. 62 No
Management approach G4-DMA Approach to management of the aspect “Environmental complaint handling procedures”. 57 No
Complaints G4-EN34 Number of complaints about environmental impact lodged and handled successfully by means of formal procedures. 63 No
SOCIAL RATIOS: Working conditions
Management approach G4-DMA “Employment” – approach to management. 82 No
Employment G4-LA1 Total number and rates of new hires and employee turnover by age category, gender and region. 87 No
Employment G4-LA2 Benefits offered to full-time employees which are not available for temporary or part-time staff, by major organisational unit. 84 No
Employment G4-LA3 Return to work and retention rates after parental leave by gender. 88 No
Employment G4-MM4 Number of strikes and lockouts with duration above one week by country. 86 No
Management approach G4-DMA “Occupational Health and Safety (OH&S)” – approach to management. 90 No
Occupational Health and Safety (OH&S) G4-LA6 Injury rate, occupational disease rate, lost day incident rate (LDIR) and absenteeism and number of fatalities at work by region and by gender. 91 No
Occupational Health and Safety (OH&S) G4-LA7 Workers especially vulnerable to diseases connected with the workplace. 93 No
Occupational Health and Safety (OH&S) G4-LA8 Health and safety issues considered in formal agreements concluded with the trade unions. 93 No
Management approach G4-DMA “Education and training” – approach to management. 82 No
Education and training G4-LA9 Average number of training hours per year per employee by employment structure and gender. 88 No
Management approach G4-DMA “Diversity and equal opportunities” – approach to management. 82 No
Diversity and equal opportunities G4-LA12 Composition of governance bodies and workforce by employee categories by gender, age, minority group membership and other diversity indices. 88 No
SOCIAL RATIOS: Society
Management approach G4-DMA “Local community” – approach to management. 78 No
Local community G4-SO1 Percentage of business units with implemented local community engagement, impact assessments, and development programs. 78 No
Local community G4-MM6 Number and description of material disputes over land use, customary rights of local communities and indigenous population. 78 No
Local community G4-MM9 Sites where resettlements took place, number of resettled households and how their livelihoods were affected. 78 No
Management approach G4-DMA „Anti-corruption policy” – approach to management. 118 No
Anti-corruption policy G4-SO3 Percentage and total number of business units analysed from the perspective of corruption and the significant risks identified. 118 No
Anti-corruption policy G4-SO5 Confirmed cases of corruption and actions that were taken. 118 No
Participation in public life G4-DMA Participation in public life – approach to management. 118 No
Participation in public life GR-SO6 Total financial value and value in kind of donations to political parties, politicians and similar institutions by country and recipient/ beneficiary. 80 No
Management approach G4-DMA “Breaching free competition rules” – approach to management. 118 No
Breaching free competition rules G4-SO7 Total number of legal actions for anti-competitive behavior, monopolistic practices and their outcomes. 118 No
Management approach G4-DMA “Compliance with regulations” – approach to management. 118 No
Compliance with regulations G4-SO8 Monetary value of significant fines and total number of non- monetary sanctions for non-compliance with laws and regulations. 118 No
Product liability
Management approach G4-DMA “Product and service labelling" - approach to management. 40 No
Product and service labelling G4-PR5 Customer satisfaction survey findings. 42 No
Management approach G4-DMA “Marketing communication” – approach to management. 40 No
Marketing communication G4-PR7 Total number of cases discovered of breaching regulations and voluntary codes regulating marketing communication including advertising, promotion and sponsoring. 118 No
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