GRI CONTENT INDEX

The organization and its reporting practices

2-1 Organizational details

2-2 Entities included in the organization’s sustainability reporting

2-3 Reporting period, frequency and contact point

2-4 Restatements of information

2-5 External assurance

Activities and workers

2-6 Activities, value chain and other business relationships

2-7* Employees

85-89

2-8 Workers who are not employees

Governance

2-9 Governance structure and composition

46-48, 100ff

2-10 Nomination and selection of the highest governance body

46-47, 100ff

2-11 Chair of the highest governance body

100ff

2-12 Role of the highest governance body in overseeing the 
management of impacts

46-47

2-13 Delegation of responsibility for managing impacts

46-48

2-14 Role of the highest governance body in sustainability reporting

46-48

2-15 Conflicts of interest

2-16 Communication of critical concerns

41, 106

2-17 Collective knowledge of the highest governance body

46-47, 104-105

2-18 Evaluation of the performance of the highest governance body

2-19 Remuneration policies

114ff

2-20 Process to determine remuneration

114ff

2-21 Annual total compensation ratio

-

Strategy, policies and practices

2-22 Statement on sustainable development strategy

2-23 Policy commitments

2-24 Embedding policy commitments

2-25 Processes to remediate negative impacts

2-26 Mechanisms for seeking advice and raising concerns

2-27 Compliance with laws and regulations

71

2-28 Membership associations

Stakeholder engagement

2-29 Approach to stakeholder engagement

2-30 Collective bargaining agreements

89

3-1 Process to determine material topics

50

3-2 List of material topics

3-3 Management of material topics

51-90

Governance and ethics

GRI 205: Anti-
corruption 2016

205-1 Operations assessed for risks related to corruption

205-2 Communication and training about anti-corruption policies 
and procedures

70-72

205-3 Confirmed incidents of corruption and actions taken

GRI 207: Tax 2019

207-1 Approach to tax

72-74

207-2 Tax governance, control, and risk management

207-3 Stakeholder engagement and management of 
concerns related to tax

207-4 Country-by-country reporting

Climate impact

GRI 302: 
Energy-2016

302-1 Energy consumption within the organization

302-2 Energy consumption outside of the organization 

302-3 Energy intensity 

302-4 Reduction of energy consumption 

302-5 Reductions in energy requirements 

GRI 305*: 
Emissions-2016

305-1 Direct (Scope 1) GHG emissions

305-2 Energy indirect (Scope 2) GHG emissions

305-3 Other indirect (Scope 3) GHG emission

305-4 GHG emissions intensity

305-5 Reduction of GHG emissions

305-6 Emissions of ozone-depleting substances 

82-83

305-7 Nitrogen oxides (Nox), sulfur oxides (Sox), and other 
significant air emissions 

82-83

Circular economy

GRI 301: 
Materials 2016

301-1 Materials used by weight or volume

-

GRI 306: 
Waste 2020

306-1 Waste generation and significant waste-related impacts

306-2 Management of significant waste-related impacts

306-3 Waste generated

306-4 Waste diverted from disposal 

306-5 Waste directed to disposal 

Being the employer of choice

GRI 401:
Employment 2016

401-1 New employee hires and employee turnover

86-87

401-2 Benefits provided to full-time employees that are 
not provided to temporary or part-time employees 

401-3 Parental leave 

GRI 404: Training and Education 2016

404-1 Average hours of training per year per employee

64, 89

404-2 Programs for upgrading employee skills and transition 
assistance programs

404-3 Percentage of employees receiving regular performance and 
career development reviews

Diversity, equity and inclusion (DEI)

GRI 405: 
Diversity and Equal Opportunity 2016

405-1* Diversity of governance bodies and employees

64-66

85-87

GRI 405: 
Diversity and Equal 
Opportunity 

405-2 Ratio of basic salary and remuneration of women to men

65

GRI 406: 
Non-discrimination

406-1 Incidents of discrimination and corrective actions taken

Health and safety

GRI 403: 
Occupational Health and Safety 2018

403-1 Occupational health and safety management system 

68-69, 90

403-2 Hazard identification, risk assessment, and incident 
investigation 

403-3 Occupational health services 

403-4 Worker participation, consultation, and communication 

403-5 Worker training on occupational health and safety 

403-6 Promotion of worker health 

403–7 Prevention and mitigation of occupational health and 
safety impacts directly linked by business relationships 

403-8 Workers covered by an occupational health and safety 
management system 

403-9 Work-related injuries 

403-10 Work-related ill health 

Responsible sourcing

GRI 308: Supplier 
Environmental Assessment 2016

308-1 New suppliers that were screened using environmental criteria

308-2 Negative environmental impacts in the supply chain and 
actions taken

GRI 414: Supplier Social Assessment

414-1 New suppliers that were screened using social criteria

414-2 Negative social impacts in the supply chain and actions taken

80-81

Product quality and safety

GRI 416: Customer Health and Safety 2016

416-1 Assessment of the health and safety impacts of product and 
service categories

416-2 Incidents of non-compliance concerning the health and safety impacts of products and services

GRI 417: Marketing and Labeling 2016

417-1 Requirements for product and service

information and labeling

417-2 Incidents of non-compliance concerning product and service 
information and labeling 

417-3 Incidents of non-compliance concerning marketing 
communications