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GRI Guideline Comparison Table

GRI standards

100 series (Universal)

2-1 Organizational details The organization shall
2‑2 Entities included in the organization’s sustainability reporting
2-3 Reporting period, frequency and contact point
2-4 Restatements of information No correction
2-5 External assurance
2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
2-11 Chair of the highest governance body
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting
2-15 Conflicts of interest
2-16 Communication of critical concerns
2-17 Collective knowledge of the highest governance body
2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies
2-20 Process to determine remuneration
2-21 Annual total compensation ratio
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
2-28 Membership associations
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements
3-1 Process to determine material topics
3-2 List of material topics
3-3 Management of material topics

200 series (Economic topics)

Economic Performance
201‐1 Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans
201-4 Financial assistance received from government
Market Presence
202-1 Ratios of standard entry level wage by gender compared to local minimum wage -
202-2 Proportion of senior management hired from the local community -
Indirect Economic Impacts
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts
Procurement Practices
204-1 Proportion of spending on local suppliers -
Anti- corruption
205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken -
Anti- competitive Behavior
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices -
Tax
207-1 Approach to tax
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

300 series (Environmental topics)

Materials
301-1 Materials used by weight or volume
301-2 Recycled input materials used -
301-3 Reclaimed products and their packaging materials -
Energy
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 of products and services
Water and Effluents
303-1 Interactions with water as a shared resource
303-2 Management of water discharge-related impacts
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption
BIODIVERSITY
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2 Significant impacts of activities, products, and services on biodiversity
304-3 Habitats protected or restored -
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
EMISSIONS
305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions
305-6 Emissions of ozone-depleting substances (ODS) -
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
EFFLUENTS AND WASTE
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
ENVIRONMENTAL COMPLIANCE
307-1 Non-compliance with environmental laws and regulations
ENVIRONMENTAL COMPLIANCE
308-1 New suppliers that were screened using environmental criteria -
308-2 Negative environmental impacts in the supply chain and actions taken

400 series (Social topics)

Employment
401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees -
401-3 Parental leave
Labor/ Management Relations
402-1 Minimum notice periods regarding operational changes -
Occupational Health and Safety
403-1 Occupational health and safety management system
403-2 Hazard identification, risk assessment, and incident investigation
403-3 Occupational health services -
403-4 Worker participation, consultation, and communication on occupational health and safety
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
Training and Education
404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews
Diversity and Equal Opportunity
405-1 Diversity of governance bodies and employees
405-2 Ratio of basic salary and remuneration of women to men
Non-discrimination
406-1 Incidents of discrimination and corrective actions taken
Freedom of Association and Collective Bargaining
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
Child Labor
408-1 Operations and suppliers at significant risk for incidents of child labor
Forced or Compulsory Labor
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
Security Practices
410-1 Security personnel trained in human rights policies or procedures -
Rights of Indigenous Peoples
411-1 Incidents of violations involving rights of indigenous peoples -
Human Rights Assessment
412-1 Operations that have been subject to human rights reviews or impact assessments
412-2 Employee training on human rights policies or procedures
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening -
Local Communities
413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities -
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
Public Policy
415-1 Political contributions -
Customer Health and Safety
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 -
Marketing and Labeling
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 -
Customer Privacy
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data -
Socioeconomic Compliance
419-1 Non-compliance with laws and regulations in the social and economic area -
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