GRI Standards Index
The GRI Standards Index is a comprehensive sustainability reporting framework that ensures organizational transparency and accountability.
enables organizations to disclose their economic, environmental, and social impacts in alignment with international best practices.
GRI Content Index
| GRI Standards | Disclosure | Location |
|---|---|---|
| General Disclosure | ||
| GRI 2 : General Disclosure 2021 | ||
| The Organization in Reporting Practice | ||
| 2-1 | Organizational details | Sustainability Report P.22-24 |
| 2-2 | Entities included in the organization's sustainability reporting | Sustainability Report P.11 |
| 2-3 | Reporting period, frequency and contact point | Sustainability Report P.1, 10 |
| 2-4 | Restatement of information | N/A |
| 2-5 | External assurance | N/A |
| Activities and Workers | ||
| 2-6 | Activities, value chain, and other business relationships | Sustainability Report P.12-13 |
| 2-7 | Employees | Sustainability Report P.105, 150-151 |
| 2-8 | Workers who are not employees | N/A |
| Governance | ||
| 2-9 | Governance structure and compensation | Annual Report P.132-133 |
| 2-10 | Nomination and selection of the highest governance body | Annual Report P.141-142 |
| 2-11 | Chair of the highest governance body | Annual Report P.135, 292 |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | Annual Report P.137 |
| 2-13 | Delegation of responsibility for managing impacts | Annual Report P.136 -138, 145-146 |
| 2-14 | Role of the highest governance body in sustainability reporting | Annual Report P.142-144 |
| 2-15 | Conflicts of interest | Annual Report P.121, 174-176 |
| 2-16 | Communication of critical concerns | Annual Report P.47-53 |
| 2-17 | Collective knowledge of the highest governance body | Annual Report P.166-167 |
| 2-18 | Evaluation of the performance of the highest governance body | Annual Report P.168-170 |
| 2-19 | Remuneration policies | Annual Report P.170-173 |
| 2-20 | Process to determine remuneration | Annual Report P.170-173 |
| 2-21 | Annual total compensation ratio | N/A |
| Strategy, Policies and Practice | ||
| 2-22 | Statement on sustainable development strategy | Sustainability Report P.6-7 |
| 2-23 | Policy commitments | Sustainability Report P.25 |
| 2-24 | Embedding policy commitments | Sustainability Report P.6-7 |
| 2-25 | Processes to remediate negative impacts | Sustainability Report P.14-21 |
| 2-26 | Mechanisms for seeking advice and raising concerns | Sustainability Report P.14-21 |
| 2-27 | Compliance with laws and regulations | Annual Report P.131-178 |
| 2-28 | Membership associations | Sustainability Report P.1 |
| Stakeholder Engagement | ||
| 2-29 | Approach to stakeholder engagement | Sustainability Report P.14-21 |
| 2-30 | Collective bargaining agreements | N/A |
| GRI 3 : Material Topics 2021 | ||
| 3-1 | Process to determine material topics | Sustainability Report P.28 |
| 3-2 | List of material topics | Sustainability Report P.29 |
| 3-3 | Management of Material Topics | Sustainability Report P.31-143 |
| Economic Value | ||
| GRI 3: Material Topics 2021 | ||
| GRI 201: Economic Performance 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.31 |
| 201-1 | Direct economic value generated and disturbuted | Sustainability Report P.31 |
| 201-2 | Financial implication and other risks and opportunities due to climate change | N/A |
| 201-3 | Defined benefit plan obligations and other retirement plans | Sustainability Report P.106 |
| 201-4 | Financial assistance received from government | N/A |
| GRI 3: Material Topics 2021 | ||
| GRI 202: Market Presence 2016 | ||
| 3-3 | Management of Material Topics | N/A |
| 202-1 | Ratio of standard entry level wage by gender compared to local minimum wage | N/A |
| 202-2 | Proportion of senior management hired from the local community | N/A |
| GRI 3: Material Topics 2021 | ||
| GRI 203: Indirect Economic Impacts 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.4-5 |
| 203-1 | Infrastructure investments and services supported | Sustainability Report P.4-5 |
| 203-2 | Significant indirect economic impact | N/A |
| GRI 3: Material Topics 2021 | ||
| GRI 204: Procurement Practice 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.49-53 |
| 204-1 | Proposion of spending on local supplier | N/A |
| Good Corporate Governance | ||
| GRI 3: Material Topics 2021 | ||
| GRI 205: Anti - Corruption 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.36-40 |
| 205-1 | Operations assessed for risks related to corruption | Sustainability Report P.41 Annual Report P.51 |
| 205-2 | Communication and training about anti - corruption policies and procedures | Sustainability Report P.36 |
| 205-3 | Confirmed incidents of corruption and actions taken | Sustainability Report P.40 |
| GRI 3: Material Topics 2021 | ||
| GRI 206: Anti - Compettitive Behavior 2016 | ||
| 3-3 | Management of Material Topics | Annual Report P.118 |
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Annual Report P.118 |
| GRI 3: Material Topics 2021 | ||
| GRI 415: Public Policy 2016 | ||
| 3-3 | Management of Material Topics | Compliance Anti Corruption Policy |
| 415-1 | 415-1 Political contributions | Compliance Anti Corruption Policy |
| TAX | ||
| GRI 3: Material Topics 2021 | ||
| GRI 207: Tax 2019 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.32 |
| 207-1 | Approach to tax | Sustainability Report P.32 |
| 207-2 | Tax governance, control and risk management | Sustainability Report P.32 |
| 207-3 | Stakeholder engagement and managemet of concerns related tax | Sustainability Report P.142 |
| 207-4 | Country - by - country reporting | N/A |
| Sustainable Supplychain Management | ||
| GRI 3: Material Topics 2021 | ||
| GRI 308: Supplier environmental assessment 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.49-53 |
| 308-1 | New suppliers that were screened using environmental criteria | Sustainability Report P.51-52 |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Sustainability Report P.53 |
| GRI 414: Supplier Social assessment 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.49-53 |
| 414-1 | New suppliers that were screened using social criteria | Sustainability Report P.51-52 |
| 414-2 | Negative social impacts in the supply chain and actions taken | Sustainability Report P.53 |
| Customer relation management | ||
| GRI 3: Material Topics 2021 | ||
| GRI 416: Customer Health and Safety 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.54-59 |
| 416-1 | Assessment of the health and safety impacts of product and service categories | Sustainability Report P.54-55 |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Sustainability Report P.122-128 |
| GRI 3: Material Topics 2021 | ||
| GRI 417: Marketing and Labeling 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.54-59 |
| 417-1 | Requirements for product and service information and labeling | Sustainability Report P.54-59 |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | Sustainability Report P.54-59 |
| 417-3 | Incidents of non-compliance concerning marketing communications | Sustainability Report P.54-59 |
| GRI 3: Material Topics 2021 | ||
| GRI 418: Customer Privacy 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.44-48 |
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Sustainability Report P.48 |
| Environmental Values | ||
| Materials use | ||
| GRI 3: Material Topics 2021 | ||
| GRI 301: Materials 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.66-67, 71 |
| 301-1 | Materials used by weight or volume | Sustainability Report P.66-67, 71 |
| 301-2 | Recycled input materials used | Sustainability Report P.73-76 |
| 301-3 | Reclaimed products and their packaging materials | N/A |
| Energy management | ||
| GRI 3: Material Topics 2021 | ||
| GRI 302: Energy 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.66-70 |
| 302-1 | Energy consumption within the organization | Sustainability Report P.67 |
| 302-2 | Energy consumption outside the organization | N/A |
| 302-3 | Energy intensity | Sustainability Report P.145 |
| 302-4 | Reduction of energy consumption | Sustainability Report P.68-70 |
| 302-5 | Reductions in energy requirements of products and services | Sustainability Report P.68-70 |
| Water and effluent management | ||
| GRI 3: Material Topics 2021 | ||
| GRI 303: Water and effluent 2018 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.71 |
| 303-1 | Interactions with water as a shared resource | Sustainability Report P.72 |
| 303-2 | Management of water discharge-related impacts | Sustainability Report P.72 |
| 303-3 | Water withdrawal | Sustainability Report P.71 |
| 303-4 | Water discharge | Sustainability Report P.73, 148 |
| 303-5 | Water consumption | Sustainability Report P.71 |
| Biodiversity Conservation | ||
| GRI 3: Material Topics 2021 | ||
| GRI 304: Biodiversity 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.87-92 |
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | N/A |
| 304-2 | Significant impacts of activities, product and services on biodiversity | Sustainability Report P.89 |
| 304-3 | Habitats protected or restored | Sustainability Report P.89-92 |
| 304-4 | IUCN Red list pecies and national conservation list species with habitats in areas affected by operations | Sustainability Report P.87-88 |
| Emission and air pollution | ||
| GRI 3: Material Topics 2021 | ||
| GRI 305: Emissions 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.78-82 |
| 305-1 | Direct (Scope 1) GHG Emissions | Sustainability Report P.81 |
| 305-2 | Energy indirect (Scope 2) GHG Emissions | Sustainability Report P.81 |
| 305-3 | Other indirect (Scope 3) GHG Emissions | Sustainability Report P.81 |
| 305-4 | GHG emissions intensity | Sustainability Report P.82 |
| 305-5 | Reduction of GHG emissions | Sustainability Report P.83-86 |
| 305-6 | Emissions of ozone - depleting substances (ODS) | N/A |
| 305-7 | Nitrogen oxides (Nox) Sulfer oxide (Sox) and other significant air emissions | Sustainability Report P.87, 148 |
| Waste Management | ||
| GRI 3: Material Topics 2021 | ||
| GRI 306: Waste 2020 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.75-78 |
| 306-1 | Waste generation and significant waste-related impacts | Sustainability Report P.75-76 |
| 306-2 | Management of significant waste-related impacts | Sustainability Report P.75-76 |
| 306-3 | Waste generated | Sustainability Report P.75-76 |
| 306-4 | Waste diverted from disposal | Sustainability Report P.75-78 |
| 306-5 | Waste directed to disposal | Sustainability Report P.75, 149 |
| Social Values | ||
| Employment Practices | ||
| GRI 3: Material Topics 2021 | ||
| GRI 401: Employment 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.104 |
| 401-1 | New employee hires and employee turnover | Sustainability Report P.105, 121-122 |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Sustainability Report P.106-108 |
| 401-3 | Parental leave | Sustainability Report P.153 |
| Labor/management relations | ||
| GRI 3: Material Topics 2021 | ||
| GRI 402: Labor/ Management Relations 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.113-121 |
| 402-1 | Minimum notice periods regarding operational changes | N/A |
| Occupational Health and Safety | ||
| GRI 3: Material Topics 2021 | ||
| GRI 403: Occupational Health and Safety 2018 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.122-123 |
| 403-1 | Occupational health and safety management system | Sustainability Report P.122-128 |
| 403-2 | Hazard identification, risk assessment, and incident investigation | Sustainability Report P.123 |
| 403-3 | Occupational health services | Sustainability Report P.124-128 |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Sustainability Report P.124-128 |
| 403-5 | Worker training on occupational health and safety | Sustainability Report P.124-128 |
| 403-6 | Promotion of worker health | Sustainability Report P.108, 138-140 |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Sustainability Report P.138-140 |
| 403-8 | Workers covered by an occupational health and safety management system | Sustainability Report P.96, 138-140, 154 |
| 403-9 | Work-related injuries | Sustainability Report P.124 |
| 403-10 | Work-related ill health | Sustainability Report P.124, 154 |
| Human Capital and Training Program | ||
| GRI 3: Material Topics 2021 | ||
| GRI 404: Training and Education 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.110-112 |
| 404-1 | Average hours of training per year per employee | Sustainability Report P.111 |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Sustainability Report P.111-112 |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Sustainability Report P.108-110 |
| Diversity and equal opportunity | ||
| GRI 3: Material Topics 2021 | ||
| GRI 405: Diversity and equal opportunity 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.32-33, 104-105 |
| 405-1 | Diversity of governance bodies and employees | Sustainability Report P.33, 105, 153 |
| 405-2 | Ratio of basic salary and remuneration of women to men | N/A |
| Human Rights Practices | ||
| GRI 3: Material Topics 2021 | ||
| GRI 406: Non discrimination 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.94-97 |
| 406-1 | Incidents of discrimination and corrective actions taken | Sustainability Report P.101 |
| GRI 3: Material Topics 2021 | ||
| GRI 407: Freedom of association and collective bargaining 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.100, 107-108 |
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | Sustainability Report P.49, 94-101 |
| GRI 3: Material Topics 2021 | ||
| GRI 408: Child Labor 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.96 |
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | Sustainability Report P.50, 96, 98-99 |
| GRI 3: Material Topics 2021 | ||
| GRI 409: Forced or compulsory labor 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.96 |
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Sustainability Report P.50, 96, 98-99 |
| GRI 3: Material Topics 2021 | ||
| GRI 410: Security Practice 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.94-102 |
| 410-1 | Security personnel trained in human rights policies or procedures | Sustainability Report P.95, 101 |
| GRI 3: Material Topics 2021 | ||
| GRI 411: Rights of indigenous peoples 2021 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.100 |
| 411-1 | Incidents of violations involving rights of indigenous peoples | Sustainability Report P.100 |
| Community Ralations | ||
| GRI 3: Material Topics 2021 | ||
| GRI 413: Local communities 2016 | ||
| 3-3 | Management of Material Topics | Sustainability Report P.128-129 |
| 413-1 | Operations with local community engagement, impact assessments, and development programs | Sustainability Report P.18-19, 129-143 |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | Sustainability Report P.18-19, 129-143 |