The GRI Sustainability Reporting Guidelines provide principles for defining report content and ensuring report quality. The principles for defining report content are materiality, stakeholder inclusiveness, sustainability context, and completeness. The principles for ensuring report quality are balance, comparability, accuracy, timeliness, clarity, and reliability. The guidelines also outline standard disclosures on strategy, profile, governance, and stakeholder engagement that organizations should include in sustainability reports.
CMMI High Maturity Best Practices HMBP 2010: CMMI® FOR SERVICES: INSIGHTS AND...QAI
CMMI® FOR SERVICES: INSIGHTS AND BEYOND
-Rajesh Naik
QAI.
presented at 1st International Collquium on CMMI High Maturity Best Practices 2010 held on May 21,2010 organized by QAI
CMMI High Maturity Best Practices HMBP 2010: CMMI® FOR SERVICES: INSIGHTS AND...QAI
CMMI® FOR SERVICES: INSIGHTS AND BEYOND
-Rajesh Naik
QAI.
presented at 1st International Collquium on CMMI High Maturity Best Practices 2010 held on May 21,2010 organized by QAI
Increasing Business Agility: An Integrated Approach to Governance, Risk, and ...FindWhitePapers
This SAP Executive Insight focuses on helping executives determine: What are the consequences of today’s typical GRC approaches? Where do their organizations stand from a GRC maturity perspective? How can they lay the foundation for an effective GRC strategy?
Infosec and data protection in B2B - exercise (dutch)Tommy Vandepitte
EN - An exercise, based only on publicly available information, of how to potentially put information security and data protection on the agenda with the staff of a business-to-business organisation. The "target company" is random, not (yet) a customer. - This presentation obviously is no (legal) advice.
NL - Een oefening, louter gebaseerd op publieke informatie, om te bekijken hoe informatiebeveiliging en gegevensbescherming bij de medewerkers van een B2B organisatie kan worden aangebracht. Het betrokken bedrijf is willekeurig, (nog) geen klant. - Deze presentatie is uiteraard geen (juridisch) advies.
Deze presentatie werd gebruikt in de workshop gehouden op 24 juni 2015, georganiseerd door notaris Charlotte Lesage en advocatenkantoor Albatrozz.
"De aankoop en verhuur van onroerende goederen"
De bindende overeenkomst
De partijen bij de overeenkomst
Beschrijving van het onroerend goed
Vrij en onbelast
Gebruik en genot van het goed
Staat van het goed
Erfdienstbaarheden
Appartement: bijkomende kosten mede-eigendom
EPC
Keuring electrische installaties
Stedenbouw
Bodemdecreet
Prijs
Wie betaalt welke kosten
Verkoop op plan - Wet Breyne
Increasing Business Agility: An Integrated Approach to Governance, Risk, and ...FindWhitePapers
This SAP Executive Insight focuses on helping executives determine: What are the consequences of today’s typical GRC approaches? Where do their organizations stand from a GRC maturity perspective? How can they lay the foundation for an effective GRC strategy?
Infosec and data protection in B2B - exercise (dutch)Tommy Vandepitte
EN - An exercise, based only on publicly available information, of how to potentially put information security and data protection on the agenda with the staff of a business-to-business organisation. The "target company" is random, not (yet) a customer. - This presentation obviously is no (legal) advice.
NL - Een oefening, louter gebaseerd op publieke informatie, om te bekijken hoe informatiebeveiliging en gegevensbescherming bij de medewerkers van een B2B organisatie kan worden aangebracht. Het betrokken bedrijf is willekeurig, (nog) geen klant. - Deze presentatie is uiteraard geen (juridisch) advies.
Deze presentatie werd gebruikt in de workshop gehouden op 24 juni 2015, georganiseerd door notaris Charlotte Lesage en advocatenkantoor Albatrozz.
"De aankoop en verhuur van onroerende goederen"
De bindende overeenkomst
De partijen bij de overeenkomst
Beschrijving van het onroerend goed
Vrij en onbelast
Gebruik en genot van het goed
Staat van het goed
Erfdienstbaarheden
Appartement: bijkomende kosten mede-eigendom
EPC
Keuring electrische installaties
Stedenbouw
Bodemdecreet
Prijs
Wie betaalt welke kosten
Verkoop op plan - Wet Breyne
Aquí puedes ver toda la lista de temas que se trabajan a lo largo de los tres años de educación secundaria. Es importante que esto representa al Plan y programa 2011.
Sustainability Reporting: Definition, Benefits, And Challenges | Enterprise W...Enterprise Wired
Sustainability reporting has emerged as a critical tool for organizations to transparently communicate their environmental, social, and governance (ESG) performance.
Integrated reporting 101; Getting started with Integrated Reporting in IndiaVrushali Gaud-Shinde
Introduction to Integrated reporting - India
The Securities Exchange Board of India (SEBI) recently raised a circular recommending top 500 companies to adopt Integrated Reporting. This is a quick guide that answers the Why? What? How? questions to get Indian companies started with Integrated Reporting.
Navigating the Process: How Companies Can Obtain Sustainability Report AssuranceRAGlobal1
Obtaining sustainability report assurance is critical for companies committed to transparency and accountability in their sustainability efforts. Assurance provides credibility to the information disclosed in the sustainability report, reassuring stakeholders that the reported data is accurate, reliable, and relevant.
Integrated reporting--a form of corporate disclosure that connects financial and environmental, social, and governance (ESG) performance--is the most significant development in sustainability disclosure since the advent of the GRI. And its profile will rise significantly in the coming year.
This presentation summarizes the latest developments and best practices from the field. Includes data from the International Integrated Reporting Council (IIRC), Covanta Energy, Eskom, and the Sustainability Accounting Standards Board (SASB), in addition to research by Framework LLC.
Presentation focusing on assisting corporate social investment practitioners on publishing information on community investment and development in sustainability reports.
Explore our most comprehensive guide on lookback analysis at SafePaaS, covering access governance and how it can transform modern ERP audits. Browse now!
Taurus Zodiac Sign_ Personality Traits and Sign Dates.pptxmy Pandit
Explore the world of the Taurus zodiac sign. Learn about their stability, determination, and appreciation for beauty. Discover how Taureans' grounded nature and hardworking mindset define their unique personality.
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
RMD24 | Debunking the non-endemic revenue myth Marvin Vacquier Droop | First ...BBPMedia1
Marvin neemt je in deze presentatie mee in de voordelen van non-endemic advertising op retail media netwerken. Hij brengt ook de uitdagingen in beeld die de markt op dit moment heeft op het gebied van retail media voor niet-leveranciers.
Retail media wordt gezien als het nieuwe advertising-medium en ook mediabureaus richten massaal retail media-afdelingen op. Merken die niet in de betreffende winkel liggen staan ook nog niet in de rij om op de retail media netwerken te adverteren. Marvin belicht de uitdagingen die er zijn om echt aansluiting te vinden op die markt van non-endemic advertising.
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
• Four (4) workplace discipline methods you should consider
• The best and most practical approach to implementing workplace discipline.
• Three (3) key tips to maintain a disciplined workplace.
The world of search engine optimization (SEO) is buzzing with discussions after Google confirmed that around 2,500 leaked internal documents related to its Search feature are indeed authentic. The revelation has sparked significant concerns within the SEO community. The leaked documents were initially reported by SEO experts Rand Fishkin and Mike King, igniting widespread analysis and discourse. For More Info:- https://news.arihantwebtech.com/search-disrupted-googles-leaked-documents-rock-the-seo-world/
Skye Residences | Extended Stay Residences Near Toronto Airportmarketingjdass
Experience unparalleled EXTENDED STAY and comfort at Skye Residences located just minutes from Toronto Airport. Discover sophisticated accommodations tailored for discerning travelers.
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Memorandum Of Association Constitution of Company.pptseri bangash
www.seribangash.com
A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
www.seribangash.com
Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
https://seribangash.com/promotors-is-person-conceived-formation-company/
Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
Business Valuation Principles for EntrepreneursBen Wann
This insightful presentation is designed to equip entrepreneurs with the essential knowledge and tools needed to accurately value their businesses. Understanding business valuation is crucial for making informed decisions, whether you're seeking investment, planning to sell, or simply want to gauge your company's worth.
3.0 Project 2_ Developing My Brand Identity Kit.pptxtanyjahb
A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
3.0 Project 2_ Developing My Brand Identity Kit.pptx
Gri g3 quick-referencesheet
1. GRI Sustainability Reporting Guidelines—Reference Sheet
Principles for Defining Report Content Principles for Ensuring Report Quality
MATERIAL IT Y The information in a report should cover SUSTAINABILIT Y CONTEX T The report should present BAL ANCE The report should reflect positive and TIMELINESS Reporting occurs on a regular schedule
topics and Indicators that reflect the organization’s the organization’s performance in the wider context of negative aspects of the organization’s performance to and information is available in time for stakeholders to
significant economic, environmental, and social sustainability. enable a reasoned assessment of overall performance. make informed decisions.
impacts, or that would substantively influence the COM PLE TENESS Coverage of the material topics and COMPAR ABILIT Y Issues and information should CL ARIT YInformation should be made available in
assessments and decisions of stakeholders. Indicators and definition of the report boundary be selected, compiled, and reported consistently. a manner that is understandable and accessible to
STAKEHOLDER INCLUSIVENESS The reporting should be sufficient to reflect significant economic, Reported information should be presented in a manner stakeholders using the report.
organization should identify its stakeholders and environmental, and social impacts and enable that enables stakeholders to analyze changes in the RELIABILIT Y Information and processes used in the
explain in the report how it has responded to their stakeholders to assess the reporting organization’s organization’s performance over time, and could preparation of a report should be gathered, recorded,
reasonable expectations and interests. performance in the reporting period. support analysis relative to other organizations. compiled, analyzed, and disclosed in a way that could
ACCUR AC Y The reported information should be be subject to examination and that establishes the
sufficiently accurate and detailed for stakeholders to quality and materiality of the information.
assess the reporting organization’s performance.
Standard Disclosures: Profile
Strategy and Analysis G R I CO N T E N T I N D E X
1.1 Statement from the most senior decisionmaker 2.4 Location of organization’s headquarters. 3.12 Table identifying the location of the Standard 4.9 Procedures of the highest governance body for
of the organization (e.g., CEO, chair, or equivalent 2.5 Number of countries where the organization Disclosures in the report. Identify the page overseeing the organization’s identification and
senior position) about the relevance of operates, and names of countries with either numbers or web links where the following can be management of economic, environmental, and
sustainability to the organization and its strategy. major operations or that are specifically relevant found: social performance, including relevant risks and
The statement should present the overall vision to the sustainability issues covered in the report. • Strategy and Analysis 1.1 – 1.2; opportunities, and adherence or compliance
and strategy for the short-term, medium-term with internationally agreed standards, codes of
2.6 Nature of ownership and legal form. • Organizational Profile 2.1 – 2.10; conduct, and principles.
(e.g., 3-5 years), and long-term, particularly
with regard to managing the key challenges 2.7 Markets served (including geographic • Report Parameters 3.1 – 3.13; Include frequency with which the highest
associated with economic, environmental, breakdown, sectors served, and types of • Governance, Commitments, and Engagement governance body assesses sustainability
and social performance. The statement should customers/beneficiaries). 4.1 – 4.17; performance.
include: 2.8 Scale of the reporting organization, including: • Disclosure of Management Approach, per 4.10 Processes for evaluating the highest governance
• Strategic priorities and key topics for the short/ • Number of employees; category; body’s own performance, particularly with
medium-term with regard to sustainability, • Net sales (for private sector organizations) or net • Core Performance Indicators; respect to economic, environmental, and social
including respect for internationally agreed revenues (for public sector organizations); performance.
standards and how they relate to long-term • Any GRI Additional Indicators that were included;
organizational strategy and success; • Total capitalization broken down in terms of debt and COMMITMENTS TO EX TER N A L IN ITIATIVES
and equity (for private sector organizations); and • Any GRI Sector Supplement Indicators included 4.11 Explanation of whether and how the
• Broader trends (e.g., macroeconomic or political)
affecting the organization and influencing • Quantity of products or services provided. in the report. precautionary approach or principle is addressed
sustainability priorities; In addition to the above, reporting organizations by the organization.
A SSU R A N C E
• Key events, achievements, and failures during the are encouraged to provide additional information, Article 15 of the Rio Principles introduced the
as appropriate, such as: 3.13 Policy and current practice with regard to precautionary approach. A response to 4.11
reporting period; seeking external assurance for the report. If not
• Total assets; could address the organization’s approach to
• Views on performance with respect to targets; included in the assurance report accompanying risk management in operational planning or the
• Outlook on the organization’s main challenges • Beneficial ownership (including identity and the sustainability report, explain the scope and development and introduction of new products.
and targets for the next year and goals for the percentage of ownership of largest shareholders); basis of any external assurance provided. Also
and explain the relationship between the reporting 4.12 Externally developed economic, environmental,
coming 3-5 years; and and social charters, principles, or other initiatives
• Breakdowns by country/region of the following: organization and the assurance provider(s).
• Other items pertaining to the organization’s to which the organization subscribes or endorses.
strategic approach. – Sales/revenues by countries/regions that make
1.2 Description of key impacts, risks, and up 5 percent or more of total revenues; Governance, Commitments, Include date of adoption, countries/operations
where applied, and the range of stakeholders
opportunities. – Costs by countries/regions that make up 5 and Engagement involved in the development and governance
The reporting organization should provide two percent or more of total revenues; and of these initiatives (e.g., multi-stakeholder, etc.).
G OV E R N A N C E
concise narrative sections on key impacts, risks, – Employees. Differentiate between non-binding, voluntary
and opportunities. 4.1 Governance structure of the organization, initiatives and those with which the organization
2.9 Significant changes during the reporting period including committees under the highest has an obligation to comply.
Section One should focus on the organization’s regarding size, structure, or ownership including: governance body responsible for specific tasks,
key impacts on sustainability and effects on 4.13 Memberships in associations (such as industry
• The location of, or changes in operations, such as setting strategy or organizational associations) and/or national/international
stakeholders, including rights as defined by including facility openings, closings, and oversight.
national laws and relevant internationally agreed advocacy organizations in which the
expansions; and Describe the mandate and composition (including organization:
standards. This should take into account the
range of reasonable expectations and interests • Changes in the share capital structure and other number of independent members and/or • Has positions in governance bodies;
of the organization’s stakeholders. This section capital formation, maintenance, and alteration nonexecutive members) of such committees and
operations (for private sector organizations). indicate any direct responsibility for economic, • Participates in projects or committees;
should include:
2.10 Awards received in the reporting period. social, and environmental performance. • Provides substantive funding beyond routine
• A description of the significant impacts the membership dues; or
organization has on sustainability and associated 4.2 Indicate whether the Chair of the highest
challenges and opportunities. This includes Report Parameters governance body is also an executive officer
(and, if so, their function within the organization’s
• Views membership as strategic.
the effect on stakeholders’ rights as defined This refers primarily to memberships maintained at
by national laws and the expectations in RE P O R T P RO F I L E management and the reasons for this the organizational level.
internationally-agreed standards and norms; 3.1 Reporting period (e.g., fiscal/calendar year) for arrangement).
STA K EH O LD ER EN G AG EMEN T
• An explanation of the approach to prioritizing information provided. 4.3 For organizations that have a unitary board
these challenges and opportunities; 3.2 Date of most recent previous report (if any). structure, state the number of members of the The following Disclosure Items refer to general
highest governance body that are independent stakeholder engagement conducted by the
• Key conclusions about progress in addressing 3.3 Reporting cycle (annual, biennial, etc.) and/or non-executive members. organization over the course of the reporting
these topics and related performance in the 3.4 Contact point for questions regarding the report period. These Disclosures are not limited to
reporting period. This includes an assessment State how the organization defines ‘independent’
or its contents. and ‘non-executive’. This element applies only for stakeholder engagement implemented for the
of reasons for underperformance or purposes of preparing a sustainability report.
overperformance; and RE P O R T SCO P E A N D B O U N DA RY
organizations that have unitary board structures.
See the glossary for a definition of ‘independent’. 4.14 List of stakeholder groups engaged by the
• A description of the main processes in place to 3.5 Process for defining report content, including: organization.
address performance and/or relevant changes. 4.4 Mechanisms for shareholders and employees to
• Determining materiality; provide recommendations or direction to the Examples of stakeholder groups are:
Section Two should focus on the impact of • Prioritizing topics within the report; and highest governance body.
sustainability trends, risks, and opportunities • Communities;
on the long-term prospects and financial • Identifying stakeholders the organization expects Include reference to processes regarding: • Civil society;
performance of the organization. This should to use the report. • The use of shareholder resolutions or other • Customers;
concentrate specifically on information relevant Include an explanation of how the organization has mechanisms for enabling minority shareholders
to financial stakeholders or that could become applied the ‘Guidance on Defining Report Content’ to express opinions to the highest governance • Shareholders and providers of capital;
so in the future. Section Two should include the and the associated Principles. body; and • Suppliers; and
following: 3.6 Boundary of the report (e.g., countries, divisions, • Informing and consulting employees about the • Employees, other workers, and their trade unions.
• A description of the most important risks and subsidiaries, leased facilities, joint ventures, working relationships with formal representation 4.15 Basis for identification and selection of
opportunities for the organization arising from suppliers). See GRI Boundary Protocol for further bodies such as organization level ‘work councils’, stakeholders with whom to engage.
sustainability trends; guidance. and representation of employees in the highest
governance body. This includes the organization’s process for defining
• Prioritization of key sustainability topics as 3.7 State any specific limitations on the scope or its stakeholder groups, and for determining the
risks and opportunities according to their boundary of the report. Identify topics related to economic, groups with which to engage and not to engage.
relevance for long-term organizational strategy, If boundary and scope do not address the full range environmental, and social performance raised
competitive position, qualitative, and (if possible) through these mechanisms during the reporting 4.16 Approaches to stakeholder engagement,
of material economic, environmental, and social including frequency of engagement by type and
quantitative financial value drivers; impacts of the organization, state the strategy and period.
by stakeholder group.
• Table(s) summarizing: projected timeline for providing complete coverage. 4.5 Linkage between compensation for members
of the highest governance body, senior This could include surveys, focus groups,
– Targets, performance against targets, and 3.8 Basis for reporting on joint ventures, subsidiaries, community panels, corporate advisory panels,
lessons-learned for the current reporting period; leased facilities, outsourced operations, and managers, and executives (including departure
arrangements), and the organization’s written communication, management/union
and other entities that can significantly affect structures, and other vehicles. The organization
comparability from period to period and/or performance (including social and environmental
– Targets for the next reporting period and mid- performance). should indicate whether any of the engagement
term objectives and goals (i.e., 3-5 years) related between organizations. was undertaken specifically as part of the report
to key risks and opportunities. 3.9 Data measurement techniques and the bases 4.6 Processes in place for the highest governance preparation process.
of calculations, including assumptions and body to ensure conflicts of interest are avoided.
• Concise description of governance mechanisms 4.17 Key topics and concerns that have been raised
in place to specifically manage these risks and techniques underlying estimations applied to 4.7 Process for determining the qualifications through stakeholder engagement, and how the
opportunities, and identification of other related the compilation of the Indicators and other and expertise of the members of the highest organization has responded to those key topics
risks and opportunities. information in the report. governance body for guiding the organization’s and concerns, including through its reporting.
Explain any decisions not to apply, or to strategy on economic, environmental, and social
topics.
Organizational Profile substantially diverge from, the GRI Indicator
Protocols. 4.8 Internally developed statements of mission
2.1 Name of the organization. or values, codes of conduct, and principles
3.10 Explanation of the effect of any re-statements
2.2 Primary brands, products, and/or services. The of information provided in earlier reports, and relevant to economic, environmental, and
reporting organization should indicate the the reasons for such re-statement (e.g., mergers/ social performance and the status of their Source: Global Reporting Initiative—
nature of its role in providing these products acquisitions, change of base years/periods, implementation. Sustainability Reporting Guidelines, Version 3.0.
and services, and the degree to which it utilizes nature of business, measurement methods). Explain the degree to which these:
outsourcing. The information in this document has been extracted
3.11 Significant changes from previous reporting • Are applied across the organization in different from its original format to provide a summary of the
2.3 Operational structure of the organization, periods in the scope, boundary, or measurement regions and department/units; and GRI Guidelines. The complete source document can be
including main divisions, operating companies, methods applied in the report. downloaded for free at www.globalreporting.org.
subsidiaries, and joint ventures. • Relate to internationally agreed standards.
Prepared by Covive. www.covive.com
2. Standard Disclosures: Performance Indicators
I N D I C ATO R H I E R A R C H Y K E Y Human Rights PUBLIC POLICY
Economic
SO5 Public policy positions and participation in public
Categories (6) I N V E STME N T A N D P ROC U R E ME N T P R AC T I C E S policy development and lobbying. ECO N O MIC PER FO R MA N CE
HR1 Percentage and total number of significant SO6 Total value of financial and in-kind contributions EC1 Direct economic value generated and
ASPECTS investment agreements that include human distributed, including revenues, operating costs,
to political parties, politicians, and related
XX01 Core Indicators are those Indicators identified rights clauses or that have undergone human institutions by country. employee compensation, donations and other
in the GRI Guidelines to be of interest to most rights screening. community investments, retained earnings, and
stakeholders and assumed to be material unless HR2 Percentage of significant suppliers and
A N T I-CO M P E T I T I V E B E H AV I OR payments to capital providers and governments.
deemed otherwise on the basis of the GRI contractors that have undergone screening on SO7 Total number of legal actions for anticompetitive EC2 Financial implications and other risks and
Reporting Principles. human rights and actions taken. behavior, anti-trust, and monopoly practices and opportunities for the organization’s activities due
XX01 Additional Indicators are those Indicators their outcomes. to climate change.
HR3 Total hours of employee training on policies and
identified in the GRI Guidelines that represent procedures concerning aspects of human rights EC3 Coverage of the organization’s defined benefit
CO M P L I A N C E
emerging practice or address topics that may be that are relevant to operations, including the plan obligations.
material to some organizations but not generally SO8 Monetary value of significant fines and total
percentage of employees trained. EC4 Significant financial assistance received from
for a majority. number of non-monetary sanctions for
N O N- D I SC R I MI N AT I O N noncompliance with laws and regulations. government.
HR4 Total number of incidents of discrimination and MARKE T PR ESEN CE
Environmental actions taken. Product Responsibility EC5 Range of ratios of standard entry level wage
FR E E D OM OF A SSO C I AT I O N A N D C U STO ME R H E A LT H A N D SAFE T Y compared to local minimum wage at significant
MATERIALS
CO L L E C T I V E BA RG A I NI NG
locations of operation.
EN1 Materials used by weight or volume. PR1 Life cycle stages in which health and safety
HR5 Operations identified in which the right to impacts of products and services are assessed EC6 Policy, practices, and proportion of spending on
EN2 Percentage of materials used that are recycled locally-based suppliers at significant locations of
exercise freedom of association and collective for improvement, and percentage of significant
input materials. operation.
bargaining may be at significant risk, and actions products and services categories subject to such
ENERGY taken to support these rights. procedures. EC7 Procedures for local hiring and proportion
PR2 Total number of incidents of non-compliance of senior management hired from the local
EN3 Direct energy consumption by primary energy CH I L D L ABO R
with regulations and voluntary codes concerning community at locations of significant operation.
source.
HR6 Operations identified as having significant risk for health and safety impacts of products and
EN4 Indirect energy consumption by primary source. incidents of child labor, and measures taken to IN D IR EC T ECO N O MIC IMPAC TS
services during their life cycle, by type of
EN5 Energy saved due to conservation and efficiency contribute to the elimination of child labor outcomes. EC8 Development and impact of infrastructure
improvements. investments and services provided primarily for
FO RC E D A N D CO M P U L S O RY L ABO R P ROD U C T A N D SE RV I C E L AB ELIN G public benefit through commercial, inkind, or pro
EN6 Initiatives to provide energy-efficient or
HR7 Operations identified as having significant risk PR3 Type of product and service information bono engagement.
renewable energy based products and services,
for incidents of forced or compulsory labor, and required by procedures, and percentage of EC9 Understanding and describing significant
and reductions in energy requirements as a result
measures to contribute to the elimination of significant products and services subject to such indirect economic impacts, including the extent
of these initiatives.
forced or compulsory labor. information requirements. of impacts.
EN7 Initiatives to reduce indirect energy consumption
and reductions achieved. S E C U R I T Y P R AC T I C E S PR4 Total number of incidents of non-compliance
HR8 Percentage of security personnel trained in the
with regulations and voluntary codes concerning Guidance for using Indicators
WATER product and service information and labeling, by
organization’s policies or procedures concerning In reporting on the Performance Indicators, the
EN8 Total water withdrawal by source. type of outcomes.
aspects of human rights that are relevant to following guidance on data compilation applies:
EN9 Water sources significantly affected by operations. PR5 Practices related to customer satisfaction,
• Reporting on Trends Information should be
withdrawal of water. including results of surveys measuring customer
I N D I G E N OU S R I G H TS
presented for the current reporting period (e.g.,
satisfaction.
EN10 Percentage and total volume of water recycled one year) and at least two previous periods, as
HR9 Total number of incidents of violations involving well as future targets, where they have been
and reused. MA R K E T I N G CO M M U N I C AT I ONS
rights of indigenous people and actions taken. established, for the short- and medium-term.
BI ODI VERSI T Y PR6 Programs for adherence to laws, standards,
• Use of Protocols Organizations should use the
EN11 Location and size of land owned, leased, Labor Practices and and voluntary codes related to marketing
communications, including advertising, Protocols that accompany the Indicators when
managed in, or adjacent to, protected areas and
areas of high biodiversity value outside protected
Decent Work promotion, and sponsorship. reporting on the Indicators. These give basic
guidance on interpreting and compiling information.
areas. PR7 Total number of incidents of non-compliance
EM P LOYME N T
with regulations and voluntary codes concerning • Presentation of Data In some cases, ratios or
EN12 Description of significant impacts of activities, LA1 Total workforce by employment type, normalized data are useful and appropriate formats
marketing communications, including
products, and services on biodiversity in employment contract, and region. for data presentation. If ratios or normalized data
advertising, promotion, and sponsorship by type
protected areas and areas of high biodiversity are used, absolute data should also be provided.
LA2 Total number and rate of employee turnover by of outcomes.
value outside protected areas.
age group, gender, and region. • Data aggregation Reporting organizations should
EN13 Habitats protected or restored. C U STO ME R P R I VAC Y
LA3 Benefits provided to full-time employees that determine the appropriate level of aggregation of
EN14 Strategies, current actions, and future plans for PR8 Total number of substantiated complaints information. See additional guidance in the General
are not provided to temporary or part-time
managing impacts on biodiversity. regarding breaches of customer privacy and Reporting Notes section of the Guidelines.
employees, by major operations.
losses of customer data.
EN15 Number of IUCN Red List species and national • Metrics Reported data should be presented
L A BO R/ MANAG EMENT R E L AT I O N S
conservation list species with habitats in areas CO M P L I A N C E using generally accepted international metrics
affected by operations, by level of extinction risk. LA4 Percentage of employees covered by collective (e.g., kilograms, tonnes, litres) and calculated
PR9 Monetary value of significant fines for
bargaining agreements. using standard conversion factors. Where specific
EMI SSI ONS, EFFLUE N TS , AN D WAS TE noncompliance with laws and regulations
LA5 Minimum notice period(s) regarding operational international conventions exist (e.g., GHG
concerning the provision and use of products
EN16 Total direct and indirect greenhouse gas changes, including whether it is specified in equivalents), these are typically specified in the
and services.
emissions by weight. collective agreements. Indicator Protocols.
EN17 Other relevant indirect greenhouse gas emissions
OCC U PAT I O N A L H E A LT H A N D SA F E T Y
by weight.
Standard Disclosures:
LA6 Percentage of total workforce represented in
EN18 Initiatives to reduce greenhouse gas emissions
formal joint management–worker health and
and reductions achieved.
safety committees that help monitor and advise
Management Approach
EN19 Emissions of ozone-depleting substances by on occupational health and safety programs.
weight.
LA7 Rates of injury, occupational diseases, lost days,
EN20 NO, SO, and other significant air emissions by and absenteeism, and number of workrelated
type and weight. fatalities by region.
EN21 Total water discharge by quality and destination. LA8 Education, training, counseling, prevention, and The Disclosure(s) on Management Approach is Disclosures on Management Approach include:
EN22 Total weight of waste by type and disposal risk-control programs in place to assist workforce intended to address the organization’s approach • Goals and performance
method. members, their families, or community members to managing the sustainability topics associated
regarding serious diseases. with risks and opportunities. • Policy
EN23 Total number and volume of significant spills.
LA9 Health and safety topics covered in formal The organization can structure its Disclosure(s) • Organizational responsibility
EN24 Weight of transported, imported, exported, or
agreements with trade unions. on Management Approach to cover the full range • Training and awareness*
treated waste deemed hazardous under the
of Aspects under a given Category or group • Monitoring and follow up*
terms of the Basel Convention Annex I, II, III, TR A I N I N G A N D E D U C AT I ON
its responses differently. However, all of the
and VIII, and percentage of transported waste • Additional contextual information
LA10 Average hours of training per year per employee Aspects associated with each category should be
shipped internationally.
by employee category. addressed regardless of the format or grouping. *not applicable to Economic (EC) indicators
EN25 Identity, size, protected status, and biodiversity
LA11 Programs for skills management and
value of water bodies and related habitats
lifelong learning that support the continued
significantly affected by the reporting
organization’s discharges of water and runoff.
employability of employees and assist them in
managing career endings.
Decision Tree for Boundary Setting
A sustainability report should include in its
PRODUC TS AND SERV I CES LA12 Percentage of employees receiving regular boundary all entities that generate significant
EN26 Initiatives to mitigate environmental impacts performance and career development reviews. sustainability impacts (actual and potential)
of products and services, and extent of impact and/or all entities over which the reporting
DI V E R SI T Y A N D E QUA L OP P O R T U N I T Y
mitigation. organization exercises control or significant
Do you have control No
LA13 Composition of governance bodies and
EN27 Percentage of products sold and their packaging over the entity? influence with regard to financial and operating
breakdown of employees per category policies and practices.
materials that are reclaimed by category.
according to gender, age group, minority group
CO MP LI AN C E membership, and other indicators of diversity. No
Yes Do you have significant
EN28 Monetary value of significant fines and total LA14 Ratio of basic salary of men to women by influence?
number of non-monetary sanctions for employee category.
noncompliance with environmental laws and No No
regulations. Society Does it have significant
impacts?
Yes Do you have influence?
TR ANSPORT CO M M U N I T Y
EN29 Significant environmental impacts of Not No Exclude
SO1 Nature, scope, and effectiveness of any programs necessary
Does it have significant Yes
transporting products and other goods and Yes impacts?
and practices that assess and manage the to report
materials used for the organization’s operations, impacts of operations on communities, including
and transporting members of the workforce. entering, operating, and exiting. Not No
Does it have significant
necessary Yes
impacts?
OVER ALL CO R RU P T I O N to report
EN30 Total environmental protection expenditures and SO2 Percentage and total number of business units
investments by type. Not
analyzed for risks related to corruption. Yes necessary
SO3 Percentage of employees trained in to report
organization’s anti-corruption policies and Performance Data
procedures.
SO4 Actions taken in response to incidents of Disclosures on Management Approach
corruption.
Source: Global Reporting Initiative— Narrative reporting on Issues and Dilemmas
Sustainability Reporting Guidelines, Version 3.0.