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CONSOLIDATED SET OF GRI

SUSTAINABILITY REPORTING STANDARDS
2016

1

Introduction

This document contains the set of 36 GRI Sustainability Reporting Standards and the
GRI Standards Glossary published in 2016. The full content of each Standard has been
incorporated, including the original formatting and page numbering.

Users can navigate to specific Standards using the table of Contents.

Note that this document includes numerous internal links. After clicking on a link,
use ‘alt’ + left arrow to return to the previous view.

Contents

Universal Standards PDF page number
GRI 101: Foundation 2016 004
GRI 102: General Disclosures 2016 033
GRI 103: Management Approach 2016 077

2 Consolidated Set of GRI Sustainability Reporting Standards

Topic-specific Standards
GRI 200: Economic
201: Economic Performance 090
202: Market Presence 104
203: Indirect Economic Impacts 114
204: Procurement Practices 122
205: Anti-corruption 130
206: Anti-competitive Behavior 141

GRI 300: Environmental
301: Materials 149
302: Energy 158
303: Water 172
304: Biodiversity 182
305: Emissions 194
306: Effluents and Waste 214
307: Environmental Compliance 227
308: Supplier Environmental Assessment 234

GRI 400: Social
401: Employment 244
402: Labor/Management Relations 255
403: Occupational Health and Safety 263
404: Training and Education 276
405: Diversity and Equal Opportunity 287
406: Non-discrimination 296
407: Freedom of Association and Collective Bargaining 304
408: Child Labor 312
409: Forced or Compulsory Labor 321
410: Security Practices 329
411: Rights of Indigenous Peoples 337
412: Human Rights Assessment 346
413: Local Communities 358
414: Supplier Social Assessment 370
415: Public Policy 380
416: Customer Health Safety 388
417: Marketing and Labeling 398
418: Customer Privacy 408
419: Socioeconomic Compliance 416

GRI Standards Glossary 424

Consolidated Set of GRI Sustainability Reporting Standards 3

GRI 101: FOUNDATION
2016

GRI

101

Contents

Introduction 3

A. Background on sustainability reporting 3
B. Overview of the GRI Sustainability Reporting Standards 3
C. Using this Standard 5

GRI 101: Foundation 7

1. Reporting Principles 7
2. Using the GRI Standards for sustainability reporting 17
3. Making claims related to the use of the GRI Standards 21

Key Terms 27

About this Standard

Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB).
The full set of GRI Standards can be downloaded at
www.globalreporting.org/standards. Any feedback on the GRI Standards can be
submitted to standards@globalreporting.org for the consideration of the GSSB.

Scope GRI 101: Foundation applies to any organization that wants to use the GRI Standards
to report about its economic, environmental, and/or social impacts. Therefore, this
Standard is applicable to:
• an organization that intends to prepare a sustainability report in accordance
with the GRI Standards; or
• an organization that intends to use selected GRI Standards, or parts of their
content, to report on impacts related to specific economic, social, and/or
environmental topics (e.g., to report on emissions only).
GRI 101 can be used by an organization of any size, type, sector, or
geographic location.

Normative This Standard is to be used together with the most recent versions of the following
references documents.
GRI 102: General Disclosures
GRI 103: Management Approach
GRI Standards Glossary
In the text of this Standard, terms defined in the Glossary are underlined.

Effective date This Standard is effective for reports or other materials published on or after
1 July 2018. Earlier adoption is encouraged.

2 GRI 101: Foundation 2016

Introduction

A. Background on sustainability reporting

In 1987, the World Commission on Environment and Development set out an aspirational goal of sustainable
development – describing it as ‘development which meets the needs of the present without compromising the
ability of future generations to meet their own needs.’1

Through their activities and relationships, all organizations make positive and negative contributions toward the goal
of sustainable development. Organizations therefore have a key role to play in achieving this goal.

Sustainability reporting, as promoted by the GRI Standards, is an organization’s practice of reporting publicly on its
economic, environmental, and/or social impacts, and hence its contributions – positive or negative – towards the
goal of sustainable development.

Through this process, an organization identifies its significant impacts on the economy, the environment,
and/or society and discloses them in accordance with a globally-accepted standard.

The GRI Standards create a common language for organizations and stakeholders, with which the economic,
environmental, and social impacts of organizations can be communicated and understood. The Standards are
designed to enhance the global comparability and quality of information on these impacts, thereby enabling
greater transparency and accountability of organizations.

Sustainability reporting based on the GRI Standards
Figure 1
should provide a balanced and reasonable representation Overview of the set of GRI Standards
of an organization’s positive and negative contributions
towards the goal of sustainable development.
Foundation Starting point
for using the
The information made available through sustainability GRI Standards
reporting allows internal and external stakeholders GRI
to form opinions and to make informed decisions 101
about an organization’s contribution to the goal Universal
of sustainable development. Standards

General Management
Disclosures Approach

B. Overview of the GRI Sustainability
GRI GRI
Reporting Standards
102 103
The GRI Sustainability Reporting Standards (GRI To report contextual To report the
Standards) are designed to be used by organizations information about management approach
to report about their impacts on the economy, an organization for each material topic
the environment, and/or society.

Using the GRI Standards as a set to prepare Economic Environmental Social
a sustainability report Topic-
specific
The GRI Standards are structured as a set of Standards
GRI GRI GRI
interrelated standards. They have been developed 200 300 400
primarily to be used together to help an organization
Select from these to report specific disclosures
prepare a sustainability report which is based on the for each material topic
Reporting Principles and focuses on material topics.

1
World Commission on Environment and Development. 'Our Commonn Future'. Oxford: Oxford University Press, 1987

GRI 101: Foundation 2016 3

Introduction

Preparing a report in accordance with the GRI Standards demonstrates that the report provides a full and balanced
picture of an organization’s material topics and related impacts, as well as how these impacts are managed.

A report in accordance with the GRI Standards can be produced as a stand-alone sustainability report, or can
reference information disclosed in a variety of locations and formats (e.g., electronic or paper-based). Any report
prepared in accordance with the GRI Standards is required to include a GRI content index, which is presented in
one location and includes the page number or URL for all disclosures reported. See clause 2.6 in this Standard
and Disclosure 102-55 in GRI 102: General Disclosures.

Using selected GRI Standards, or parts of their content, to report specific information
An organization can also use selected GRI Standards, or parts of their content, to report specific information,
provided that the relevant Standards are referenced correctly.

See Section 3 for more detail on using and referencing the GRI Standards.

Structure of the Standards
The GRI Standards are divided into four series:

Series Description

Universal Standards The 100 series includes three universal Standards:
100 series
GRI 101: Foundation is the starting point for using the set of GRI Standards.
GRI 101 sets out the Reporting Principles for defining report content and
quality. It includes requirements for preparing a sustainability report in
accordance with the GRI Standards, and describes how the GRI Standards
can be used and referenced. GRI 101 also includes the specific claims that are
required for organizations preparing a sustainability report in accordance with
the Standards, and for those using selected GRI Standards to report specific
information.

GRI 102: General Disclosures is used to report contextual information about
an organization and its sustainability reporting practices. This includes
information about an organization’s profile, strategy, ethics and integrity,
governance, stakeholder engagement practices, and reporting process.

GRI 103: Management Approach is used to report information about how
an organization manages a material topic. It is designed to be used for each
material topic in a sustainability report, including those covered by the topic-
specific GRI Standards (series 200, 300, and 400) and other material topics.

Applying GRI 103 with each material topic allows the organization to provide
a narrative explanation of why the topic is material, where the impacts occur
(the topic Boundary), and how the organization manages the impacts.

Topic-specific Standards The 200, 300, and 400 series include numerous topic-specific Standards.
200 series These are used to report information on an organization’s impacts related to
(Economic topics) economic, environmental, and social topics (e.g., Indirect Economic Impacts,
Water, or Employment).
300 series
(Environmental topics) To prepare a sustainability report in accordance with the GRI Standards, an
organization applies the Reporting Principles for defining report content from
400 series GRI 101: Foundation to identify its material economic, environmental, and/or
(Social topics) social topics. These material topics determine which topic-specific Standards
the organization uses to prepare its sustainability report.

Selected topic-specific Standards, or parts of their content, can also be used
to report specific information, without preparing a sustainability report. See
Section 3 for more detail.

4 GRI 101: Foundation 2016

Introduction

C. Using this Standard

Overview of contents
GRI 101: Foundation is the starting point for an organization to use the GRI Standards to report about its economic,
environmental, and/or social impacts.
• Section 1 of this Standard presents the Reporting Principles for defining report content and report quality.
These Reporting Principles are fundamental to helping an organization decide what information to include
in a sustainability report and how to ensure the quality of the information.
• S ection 2 explains the basic process for using the GRI Standards for sustainability reporting. This section
includes fundamental requirements for applying the Reporting Principles, and for identifying and reporting
on material topics.
• Section 3 sets out the ways that the GRI Standards can be used and the specific claims, or statements of use,
which are required for organizations using the Standards.

Note: This document includes hyperlinks to other Standards. In most browsers, using ‘ctrl’ + click will
open external links in a new browser window. After clicking on a link, use ‘alt’ + left arrow to return to
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Requirements, recommendations, and guidance
The GRI Standards include:

Requirements: These are mandatory instructions. In the text, requirements are presented in bold font and
indicated with the word 'shall'. Requirements are to be read in the context of recommendations and guidance;
however, an organization is not required to comply with recommendations or guidance in order to claim that
a report has been prepared in accordance with the Standards.

Recommendations: These are cases where a particular course of action is encouraged, but not required.
In the text, the word ‘should’ indicates a recommendation.

Guidance: These sections include background information, explanations and examples to help organizations
better understand the requirements.

An organization is required to comply with all applicable requirements in order to make a claim that its report
has been prepared in accordance with the GRI Standards. See Table 1 in Section 3 for more information.

Figure 2 on the next page gives an example of how requirements, recommendations, and guidance are set out
in a topic-specific GRI Standard.

GRI 101: Foundation 2016 5

5. Total volume of water recycled and reused as a percentage of the total water withdrawal as specified in Disclosure 303-1. Total volume of water recycled and reused by the organization. the reporting organization should: 2. requirements on how to compile this information Reporting recommendations Reporting recommendations Actions that are encouraged.Figure 2 Example page from a topic-specific GRI Standard Number and title of disclosure Reporting requirements • The disclosure itself has the The reporting organization shall report the following information: required information to report a.1 report if water or flow meters do not exist and estimation by modeling is required.2 calculate the volume of recycled/reused water based on the volume of water demand satisfied by recycled/reused water. and assumptions used. required 2.5 When compiling the information specified in Disclosure 303-3.5. methodologies. but not 2. • Some disclosures have additional c. explanations and examples 6 GRI 101: Foundation 2016 . Standards. rather than by further withdrawals. Guidance Guidance Typically includes background information. b.

they are not disclosures that are required to be reported. including its proper presentation. This involves considering the organization’s activities. and the substantive expectations and interests of its stakeholders. The tests are tools to help an organization assess whether it has applied the principle. impacts. The Reporting Principles are divided into two groups: principles for defining report content and principles for defining report quality. including tests. Reporting Principles The Reporting Principles are fundamental to achieving high quality sustainability reporting. Reporting Principles for defining Reporting Principles for defining report content report quality • Stakeholder Inclusiveness • Accuracy • Sustainability Context • Balance • Materiality • Clarity • Completeness • Comparability • Reliability • Timeliness GRI 101: Foundation 2016 7 . An organization is required to apply the Reporting Principles if it wants to claim that its sustainability report has been prepared in accordance with the GRI Standards (see Table 1 in Section 3 for more information). The Reporting Principles for defining report content help organizations decide which content to include in the report.GRI 101: Foundation 1. Each of the Reporting Principles consists of a requirement and guidance on how to apply the principle. The quality of information is important for enabling stakeholders to make sound and reasonable assessments of an organization. The Reporting Principles for defining report quality guide choices on ensuring the quality of information in a sustainability report. and to take appropriate actions.

These include ‘routine’ engagements to • The report content draws upon the outcomes inform ongoing organizational or business processes. An organization typically initiates different organization in its ongoing activities. and explain how it has responded to their reasonable expectations and interests. law or international conventions provide them with For it to be possible to assure the report process and legitimate claims vis-à-vis the organization. tool for understanding the reasonable expectations and • The report content draws upon the outcomes interests of stakeholders. Section 1: Reporting Principles Principles for defining report content Stakeholder Inclusiveness 1. but is to be able to explain how it balanced them when making not limited to. products. methodologies. the report content and the organization’s activities. This includes. 8 GRI 101: Foundation 2016 . local stakeholders to engage with. This includes is likely to result in ongoing learning within the those who are unable to articulate their views and organization. which can provide useful inputs for decisions it operates. generally accepted approaches. of any stakeholder engagement processes Stakeholder engagement based on systematic or undertaken specifically for the report. with whom the organization cannot be in constant in turn. data. Guidance Stakeholders are defined as entities or individuals that It is important that the means used are capable of can reasonably be expected to be significantly affected identifying direct input from stakeholders as well as by the reporting organization’s activities. strengthens the credibility of the report. as well as increased accountability to a whose concerns are presented by proxies (for example. and how engagement has influenced organizations. engaging with the scientific community. suppliers. deciding which shareholders. and those between the organization and its stakeholders. on reporting. or legitimately established societal expectations. among others. expectations and interests of stakeholders. executed properly. The organization is expected to identify a process for taking such views into account Tests when determining whether a topic is material. its approach for identifying stakeholders. or obvious dialogue. Other means that can are consistent with the material topics included in be used to satisfy this principle include monitoring the report. Trust. range of stakeholders. Moreover. Accountability strengthens trust NGOs acting on their collective behalf). When making decisions about the content of its report. The overall approach is to be sufficiently effective so that stakeholders’ information needs are properly understood. The reporting organization can describe the A process of stakeholder engagement can serve as a stakeholders to whom it considers itself accountable. or whose actions can reasonably be expected an organization can encounter conflicting views or to affect the ability of the organization to implement its expectations among its stakeholders. and as required types of stakeholder engagement as part of its regular by the legal and institutional framework in which activities. and is expected strategies or achieve its objectives. or • The outcome of the stakeholder engagement principles can also be implemented specifically to inform processes that inform decisions about the report the preparation of the report. and services. services. it is important for the organization to document Stakeholders can include employees and other workers. the media. as well as their information of stakeholder engagement processes used by the needs. the organization is to consider the reasonable Systematic stakeholder engagement.1 The reporting organization shall identify its stakeholders. or collaborative activities with peers and stakeholders. and how and when to communities. products. and NGOs or other civil society engage with them. vulnerable groups. entities or individuals whose rights under decisions about its reporting.

2 The report shall present the reporting organization’s performance in the wider context of sustainability. An organization operating in a diverse range of locations. or global level. and sectors is expected to consider how to best frame its overall performance in the broader context of sustainability. or global instruments. The underlying question of sustainability organizational strategy is expected to be made reporting is how an organization contributes. as well as the context in which to contribute in the future. opportunities. such as climate change. for the topics covered. present its absolute pollution loading in relation to the drawing on objective and available information. or international socioeconomic and sustainable including in its value chain. environment. risks. and social conditions at the local. to the improvement or disclosures are made. regional. the aim is to present the organization’s • The organization presents its performance with performance in relation to broader concepts of reference to broader sustainable development sustainability. It is equally important for the organization to distinguish between patterns of impacts across the range of its operations. regional. and/or social topics relate to its to social and economic objectives. capacity of the regional ecosystem to absorb and authoritative measures of sustainable the pollutant. or global level. the organization can also understanding of sustainable development. as reflected in recognized in the context of the limits and demands placed on sectoral. a manner that communicates its impacts and This concept is often articulated with respect to the contributions in appropriate geographic contexts. GRI 101: Foundation 2016 9 . and goals. it is important to provide insight into how the organization affects communities in different locations. and those that have regional or local impacts. But it is also relevant with respect environmental. local. For example. such as community development. such as national long-term strategy. or aims clear in the report. Therefore. This can require distinguishing between factors that drive global impacts. For Tests example. Section 1: Reporting Principles Sustainability Context 1. contextualizing performance location by location. sizes. development goals. at the •  he organization presents its performance in T sectoral. It can also report on the capacity of social safety nets to absorb those in poverty or those living close to the poverty line. this can mean that in addition to reporting •  he reporting organization presents its T on trends in eco-efficiency. environmental. the organization can report on wages and social benefit levels in relation to nation-wide minimum and median income levels. local. deterioration of economic. Guidance Information on performance is expected to be placed The relationship between sustainability and in context. and pollution levels. development. environmental or social resources. This involves examining its performance conditions and goals. When reporting on topics that have positive or negative local impacts. regional. economic. in terms of global limits on resources • The organization describes how economic.

10 GRI 101: Foundation 2016 . goals. A combination of internal and external factors can • The interests and expectations of stakeholders be considered when assessing whether a topic is specifically invested in the organization. expected to take into account the expectations as identified by peers and competitors. or influencing the decisions of stakeholders. local such as suppliers. Tests i. and/or environmental be determined by broader societal expectations. Relevant topics. a wider range of impacts and stakeholders.3. or poverty) identified through sound relative priority. In In defining material topics. and social determined the priority of topics. such as impact assessment methodologies or life cycle assessments. The potentially material – based on only one of these use of this exact matrix is not required. identified using established tools. to dimensions. or by expert bodies with recognized credentials. strategies. and that a topic can be (positive or negative). which potentially prioritizes material topics. apply the Materiality principle. Disclosures require an explanation of how the Materiality investors in particular. of as a threshold for influencing the economic decisions Disclosure 102-46 and clause 6. and social impacts.3 The report shall cover topics that: 1. ‘significant • The core competencies of the organization and the impacts’ are those that are a subject of established manner in which they can contribute to sustainable concern for expert communities. and the concerns expressed directly by stakeholders. vulnerable groups. policies. it is required to identify In financial reporting. expressed in international standards and agreements • Laws. for guidance this context. the environment. Materiality can also • Broader economic. Various methodologies can be used to assess the significance of impacts.1 in GRI 102: General of those using an organization’s financial statements. It is important reasonably be considered important for reflecting the that the organization can explain the process by which it organization’s economic. investigation by people with recognized expertise. and/or social impacts. environmental. environmental. Not • Reasonably estimable economic. regulations. Guidance An organization is faced with a wide range of topics on Applying this principle ensures that the report which it can report. materiality is the principle has taken into account the following factors: that determines which relevant topics are sufficiently important that it is essential to report on them. A similar concept is also important in sustainability reporting. operational management systems. such communities. when evaluating the importance of information • Key organizational values. It shows the two dimensions for assessing has on the economy. and the and/or social impacts (such as climate change. In general. such material. principle has been applied. materiality is commonly thought material topics based on these two dimensions. for reflecting significant economic. or voluntary agreements of strategic significance These internal and external factors are to be considered to the organization and its stakeholders. suppliers. and interests and topics raised by stakeholders such as by the organization’s influence on upstream entities. emphasis within a report is expected to reflect their HIV-AIDS.3.e. In Figure 3 presents an example matrix. and civil society. ‘impact’ refers to the effect an organization purposes. mission and competitive strategy.1 reflect the reporting organization’s significant economic. or that have been development. but it is concerned with two dimensions.. as customers. but with less prominence. Assessments of materiality are also • The main topics and future challenges for a sector. or downstream entities. the reporting organization sustainability reporting. international agreements. all material topics are of equal importance.2 substantively influence the assessments and decisions of stakeholders. impacts. These include the organization’s overall as employees and shareholders. making. Other relevant topics can merit inclusion in the report. or 1. are those that can be included. or for stakeholders’ decision and targets. social. Section 1: Reporting Principles Materiality 1. with which the organization is expected to comply. environmental. workers who are not employees. and/or society whether a topic is material. however. environmental. Impacts that are considered important enough to require active management or engagement by the organization are likely to be considered significant. A topic can be relevant – and so material based on only one of these dimensions.

& social impacts GRI 101: Foundation 2016 11 . and/or society (for example. Figure 3 Visual representation of prioritization of topics Influence on stakeholder assessments & decisions Significance of economic. environmental. risks to its business model or reputation). Section 1: Reporting Principles Materiality Continued • Consequences for the organization which are related to its impacts on the economy. the environment. • Material topics are appropriately prioritized in the report.

and impacts that are directly linked to its activities. Section 1: Reporting Principles Completeness 1. and List of material topics covered in the report: social impacts. • The report does not omit relevant information that An organization preparing a report in accordance substantively influences stakeholder assessments with the GRI Standards is expected to report not and decisions. and reasonable the organization’s involvement with those impacts. events. This includes reporting on activities that produce minimal short-term impact.  • United Nations (UN). or is directly linked to through a business sufficient. and are addressed only materialize in the future. based on well-reasoned estimates that reflect the likely size and nature of impacts. ‘Guiding Principles on Business and Human Rights.4 of this Standard and GRI 103: Management Approach for more information on topic Boundaries. and covers and prioritizes all material of stakeholder engagement processes and broad-based information on the basis of the principles of societal expectations that are not identified directly Materiality. as long as the basis compiled data includes results from all entities where for estimates is clearly reported and the limitations of the impacts occur) and whether the presentation of the estimates are clearly acknowledged. environmental. activities. environmental and/or social impacts. estimates of significant future impacts when those Organizations might be involved with impacts either impacts are reasonably foreseeable and can become through their own activities or as a result unavoidable or irreversible. and social impacts. Sustainability Context. 2 See clause 2. 2011. Time: Time refers to the need for the selected information to be complete for the time period specified by the report. contributes to. In reporting organization causes. 2011. Inclusiveness. 2  hese concepts are based on the following instruments: T • Organisation for Economic Co-operation and Development (OECD). even if they can are also related to report quality. they provide useful in information collection (for example. Guidance Completeness primarily encompasses the following In making estimates of future impacts (both positive and dimensions: the list of material topics covered in the negative). the organization considers both the results relationship. ensuring that information for decision-making. and to enable stakeholders to assess the reporting organization’s performance in the reporting period. Respect and Remedy” Framework’. of the organization’s economic. products or services through a business relationship. environmental. Together. the reported information is expected to be report. 12 GRI 101: Foundation 2016 . As far as practicable. Although such estimates are The concept of completeness can also refer to practices by nature subject to uncertainty. sufficient to reflect significant economic. or that reflects significant economic. and impacts are expected to be presented for the reporting period in which they occur. but which have a significant and reasonably foreseeable cumulative effect that can become unavoidable or irreversible in the longer-term (such as bio-accumulative or persistent pollutants). but also on impacts it environmental. OECD Guidelines for Multinational Enterprises. topic Boundaries. and impacts in the reporting period. and time.4 The report shall include coverage of material topics and their Boundaries. Topic Boundaries: the topic Boundary is a description • The information in the report includes all significant of where the impacts occur for a material topic. and social impacts. of their business relationships with other entities. the topics covered in the report are expected to be sufficient to reflect the organization’s significant Tests economic. only on impacts it causes. is consistent with the goal in greater detail under the principles of Accuracy of providing a balanced and reasonable representation and Balance. Disclosing the information is reasonable and appropriate. contributes determining whether the information in the report is to. and Stakeholder through stakeholder engagement processes. These issues nature and likelihood of such impacts. and •  he report takes into account impacts the T to enable stakeholders to assess the organization. Implementing the United Nations “Protect.

The report is expected year-to-year basis. The stakeholders to reach appropriate and informed accuracy of quantitative information can depend on conclusions. Guidance This principle is designed to reflect the fact that Tests information can be expressed in many different ways. and sufficient to influence substantially the ability of its balance with respect to the topic Boundary. and bases for The characteristics that define accuracy vary. or where that partly on the intended use of the information. • The report indicates the data that have been from qualitative responses to detailed quantitative measured. are adequately described. the accuracy of qualitative information • The margin of error for quantitative data is not can be affected by its degree of clarity and detail. The report is expected to avoid selections. For example. GRI 101: Foundation 2016 13 . depending calculations. Section 1: Reporting Principles Principles for defining report quality Accuracy 1.6 The reported information shall reflect positive and negative aspects of the reporting organization’s performance to enable a reasoned assessment of overall performance. Certain information can be found. omissions. to include both favorable and unfavorable results. and the underlying assumptions and Moreover. Guidance The overall presentation of the report’s content Tests is expected to provide an unbiased picture of the • The report covers both favorable and unfavorable organization’s performance. as • The emphasis on the various topics in the report well as information that can influence the decisions reflects their relative priority. and can on the nature of the information and who is using it. results and topics.5 The reported information shall be sufficiently accurate and detailed for stakeholders to assess the reporting organization’s performance. compile. measurements. decisions by stakeholders require higher levels of • The qualitative statements in the report are accuracy in reported information than others. • The information in the report is presented in or presentation formats that are reasonably likely a format that allows users to see positive and to unduly or inappropriately influence a decision or negative trends in performance on a judgment by the report reader. the specific methods used to gather. of stakeholders in proportion to their materiality. the specific threshold of accuracy can depend techniques used for the estimation. and • The report indicates which data have been analyze data. consistent with other reported information and other available evidence. • The measurements for data. estimated. The report is also expected to distinguish clearly between facts and the organization’s interpretation of them. be replicated with similar results. Balance 1.

the content of reports can also evolve. Section 1: Reporting Principles Clarity 1. the organization is expected to aim for information on the organization’s current economic. geographic influences.7 The reporting organization shall make information available in a manner that is understandable and accessible to stakeholders using that information. if it is more or less detailed accessibility needs. and other disclosures alongside restatements of historic data. and report information consistently.8 The reporting organization shall select. or of rating activities. and usable by the • The report contains the level of information organization’s range of stakeholders. maps. and unnecessary detail. • The information in the report is available to The level of aggregation of information can also affect stakeholders. Comparability 1. against the performance of other normalized data. consistency in its reports over time. information in the report accessible and understandable. the length of the reporting period. However. advocacy information. it is important to maintain consistency in the methods used to calculate data. The organization environmental. absolute organization’s past performance. to stakeholders. language. the organizations require sensitivity to factors such as the reporting organization is expected to present current organizations’ size. and explanations of methods and assumptions used to prepare information. to enable analytical comparisons. and. or other aids. links. acronyms. to data. accessible. such as waste per unit of production) organizations. and social performance against the is expected to include total numbers (that is. such as tons of waste) as well as ratios (that is. considerations that can affect the relative performance or vice versa. Consistency allows internal and external parties to Changes can occur with respect to material topics. topic benchmark performance and assess progress as part Boundaries. the factors that can contribute to differences in impacts or organization is expected to give sufficient explanations performance between organizations. for interpreting current disclosures. such as differing abilities. Guidance The report is expected to present information in a way Tests that is understandable. including those with particular the clarity of the report. As the importance of a topic to an organization and its stakeholders can change over time. reasonable understanding of the organization and its jargon. It is important that stakeholders are able to find the • Stakeholders can find the specific information information they want without unreasonable effort. This can ensure that information and of an organization. investment decisions. including the design. Guidance Comparability is necessary for evaluating performance. the degree possible. but avoids excessive form or through other channels. it is important to comparisons are reliable and meaningful over time. that is comprehensible to stakeholders who have a • The report avoids technical terms. its objectives. and that could support analysis relative to other organizations. the layout of the report. or technology. provide context that helps report users understand the When such restatements are not provided. To facilitate comparability over time. they want without unreasonable effort through Information is expected to be presented in a manner tables of contents. definitions. or other content likely to be unfamiliar activities. When necessary. When this happens. Comparisons between of disclosures in the report. and other activities. within the confines of the Materiality It is important that stakeholders are able to compare principle. compile. than stakeholders expect. 14 GRI 101: Foundation 2016 . whether in print required by stakeholders. and includes explanations (where Graphics and consolidated data tables can help to make necessary) in the relevant section or in a glossary. The reported information shall be presented in a manner that enables stakeholders to analyze changes in the organization’s performance over time. and use programs.

• The organization can identify the original sources Individuals other than those who prepared the report of the information in the report. Disclosures about the reporting organization’s impacts or performance that are not substantiated by • Representation is available from the original data or evidence do not need to appear in the sustainability information owners. such as processes for determining the report content and topic Boundaries. or stakeholder engagement. compile.9 The reporting organization shall gather. analyze. Guidance It is important that stakeholders are confident that Tests the report can be checked to establish the veracity • The scope and extent of external assurance of its contents and the extent to which the Reporting is identified. are expected to be able to review internal controls or • The organization can provide reliable evidence documentation that supports the information in the to support assumptions or complex calculations. on a year-to-year basis. the report provides unambiguous explanations of any uncertainties associated with the information. • When they are available. • The reporting organization’s performance can be compared with appropriate benchmarks. The decision-making processes underlying the report are to be documented in a manner that allows for the examination of key decisions. and acceptable margins of error. Section 1: Reporting Principles Comparability Continued Tests • Any significant variation between reporting periods • The report and its information can be compared in the list of material topics. it is expected to anticipate that the systems can be examined as part of an external assurance process. or information covered in the report can be identified and explained. and presenting information. attesting to its accuracy within report unless they represent material information. Reliability 1. the report utilizes generally accepted protocols for compiling. measuring. record. length of reporting period. topic Boundaries. report. including the information required by the GRI Standards. and that establishes the quality and materiality of the information. GRI 101: Foundation 2016 15 . If the organization designs information systems for its reporting. Principles have been applied. and report information and processes used in the preparation of the report in a way that they can be subject to examination.

Section 1: Reporting Principles Timeliness 1. and separately identifies any restatements to commit to regularly providing consolidated disclosure of previous disclosures along with the reasons for of its economic. and when the latest updates were certain purposes. restatement. Timeliness refers to the regularity it is recent. in particular financial reporting. when it will Although a constant flow of information is desirable for be updated. the reporting organization is expected made.10 The reporting organization shall report on a regular schedule so that information is available in time for stakeholders to make informed decisions. are aligned. of reporting as well as its proximity to the impacts described in the report. and social impacts. environmental. and the report’s accessibility to stakeholders. is also necessary to enable the comparability of information over time. • The information in the report clearly indicates the time period to which it relates. Guidance The usefulness of information is closely tied to whether Tests it is available in time for stakeholders to integrate it into • Information in the report has been disclosed while their decision-making. and the length of reporting periods. Consistency in the frequency of reporting. including any restatements of previous disclosures. relative to the reporting period. at a single point in time. The organization is expected to balance the need to provide information in a timely manner with the need to ensure that the information is reliable. It can be valuable for stakeholders if the schedules for sustainability reporting and other forms of reporting. 16 GRI 101: Foundation 2016 .

Using the GRI Standards for sustainability reporting This section sets out the basic process for sustainability reporting using the GRI Standards. If an organization wants to claim that For more information.1 The reporting organization shall apply all Reporting Principles from Section 1 to define report content and quality. Guidance It is important that an organization using the GRI Disclosure 102-46 in GRI 102: General Disclosures Standards to prepare a sustainability report has requires an explanation of how the organization has understood and implemented the ten Reporting implemented the Reporting Principles for defining Principles for defining report content and quality. An organization that wants to claim its sustainability report has been prepared in accordance with the GRI Standards (either Core or Comprehensive option) is required to comply with all requirements in this section. report content. Some clauses in this section are closely linked to disclosures in GRI 102: General Disclosures and GRI 103: Management Approach.2 The reporting organization shall report the required disclosures from GRI 102: General Disclosures. GRI 101: Foundation 2016 17 . These principles guide choices about the selection and quality of information in the report. practices. its report has been prepared in accordance with the GRI Standards (Core or Comprehensive option). see Table 1 in Section 3. Reporting general disclosures 2. which ask for specific information to be disclosed by the reporting organization. Guidance The general disclosures request contextual information there are a number of disclosures from GRI 102: about an organization and its sustainability reporting General Disclosures which it is required to report. Applying the Reporting Principles 2. They guide the reporting organization through the process of preparing a sustainability report in which: • the Reporting Principles have been applied.2. These requirements are denoted by the use of ‘shall’ in the text and bold font. In these cases. • disclosures giving contextual information about the organization have been made. the relevant disclosures from GRI 102 or GRI 103 are identified within guidance. • every material topic has been identified and reported on.

4 defining report content. if available. and each topic can cover numerous related concepts. environmental. products or services through Disclosures can be found on the GRI Standards website. • United Nations (UN).3. ‘impact’ refers to about how to report on it. the • The significance of the organization’s economic. the use in its value chain. an organization may identify a This prioritization exercise is carried out using the material topic that does not match exactly with the Stakeholder Inclusiveness and the Materiality principles. See GRI 103 for more detailed information The use of ‘topics’ in the GRI Standards refers to broad on topic Boundaries. 2011. the topic ‘Water’ can encompass a range of more specific but related subjects. impacts occur for a material topic. such as ‘water stress’ or ‘access to water’. to report not only on impacts it causes. 3 In the context of this GRI It is recommended that the reporting organization Standard. reporting on the topic in question.4 The reporting organization shall identify the Boundary for each material topic. and impacts that are directly in conjunction with the GRI Standards. organization is expected to use that Standard for environmental. 2011. ‘Guiding Principles on Business and Human Rights. such as Indirect Economic Impacts. reasonably be related to one of the topic-specific Standards. see clauses 2. products or substitute for applying the Reporting Principles for services. to assist with identifying its material topics.1 and 2. an organization’s business relationships can consults the relevant Sector Disclosures.3. ‘Guiding Principles on Business and Human Rights. For example. OECD Guidelines for Multinational Enterprises.3 for requirements In applying the Materiality principle. These topic names are intentionally broad. However. or can be considered to relate to it. Guidance Material topics are those that an organization has The list of topics covered by the GRI Standards is not prioritized for inclusion in the sustainability report. Implementing the United Nations “Protect. and any other non-State or State entity of the Sector Disclosures is not intended to be a directly linked to its business operations. Water. if the The Materiality principle identifies material topics based material topic is similar to one of the available topic on the following two dimensions: Standards. 3  hese concepts are based on the following instruments: T • Organisation for Economic Co-operation and Development (OECD). and/or society. 2. or Employment. and the organization’s involvement with those impacts. Respect and Remedy” Framework’. activities or as a result of their business relationships with other entities. 2. In some cases. if available. 2011. Disclosure 103-1 in GRI 103: Management Approach requires reporting the Boundary for each material Linking identified material topics to the GRI Standards topic. exhaustive. In this case. Section 2: Using the GRI Standards for sustainability reporting Identifying material topics and their Boundaries 2. The Sector linked to its activities.1 The reporting organization should consult the GRI Sector Disclosures that relate to its sector. Respect and Remedy” Framework’. which in turn can indicate Reporting the Boundary for each material topic its contribution (positive or negative) to sustainable development. entities to help identify its material topics. and social impacts. the environment.5. see clause 1. 18 GRI 101: Foundation 2016 .3 The reporting organization shall identify its material topics using the Reporting Principles for defining report content. include relationships with business partners. • Their substantive influence on the assessments If the organization identifies a material topic that cannot and decisions of stakeholders. 4 Source: United Nations (UN). An organization preparing a report Using the GRI Sector Disclosures in accordance with the GRI Standards is expected The GRI Sector Disclosures provide additional sector. Organizations might Disclosure 102-47 in GRI 102: General Disclosures be involved with impacts either through their own requires reporting the list of material topics. For more information on the Materiality The topic Boundary is the description of where the principle. available topic-specific Standards. economic. Implementing the United Nations “Protect.5. the effect an organization has on the economy. and social subjects. a business relationship. but also on specific disclosures and guidance which can be used impacts it contributes to.

the reporting organization: 2. For example. to prepare a report in accordance with the GRI Management Approach.1 shall report the management approach disclosures for that topic. and either: 2. using GRI 103: Management Approach. the recognized reasons for omission for topic-specific disclosures.2 for more information on In other cases. section in its sustainability report. Disclosure 102-47 in GRI 102: General Disclosures). the organization shall ensure: 2. a reference to the annual report is organization can choose to not repeat these disclosures acceptable when it includes the page number.3 should report other appropriate disclosures. and to be consistent with other established standards or reporting frameworks where available and relevant.6. or 2.6. requires reporting any specific limitation regarding the topic Boundary. GRI 101: Foundation 2016 19 . Guidance Guidance for clause 2.1 the reference includes the specific location of the required disclosure.5. an organization might want to use reasons for omission.6 If the reporting organization reports a required disclosure using a reference to another source where the information is located. Section 2: Using the GRI Standards for sustainability reporting Reporting on material topics 2. if the material topic is covered by an existing GRI Standard (series 200. the organization is still required to report appropriate disclosures from other sources to report its management approach for the topic. 2.2 shall report the topic-specific disclosures in the corresponding GRI Standard. organization. such as its annual report. information. the reporting In some cases. In this case. if the material topic is not covered by an existing GRI Standard. Presenting information Reporting required disclosures using references 2. the organization is still required the necessary information from suppliers.2 the referenced information is publicly available and readily accessible. or other specific indication of where to find the to where the information can be found. as well Disclosure 103-1-c in GRI 103: Management Approach as reporting the GRI disclosures. and 400).5 Reporting topics where the Boundary extends beyond the reporting organization To claim that its report has been prepared in accordance with the GRI Standards. In these to report on its management approach using GRI 103: cases. but can use on its impacts. but instead give a reference name.5. if the Boundary of a topic extends organization is required to report on all material topics beyond the organization.5. the organization might not be able to access specific GRI Standard. it may not be possible to identified (the list of material topics is reported with report some topic-specific disclosures. Any additional disclosures are expected to be subject to the same technical rigor as the disclosures in the GRI Standards. an For example. See clause 3.5 For each material topic. Guidance Information for a required disclosure might already be This approach is acceptable as long as the reference included in other materials prepared by the reporting is specific. publicly available and readily accessible. 300. and is recommended to use Standards. chain. additional disclosures from other sources to report on material topics covered by the GRI Standards. If if the Boundary for a topic includes part of the supply a material topic is not covered by an existing topic.

or required to be presented in one location and to include use only one format.7.7. Compiling and presenting information in the report 2.7. and to republish or provide a reference to any disclosures that have not changed in the reporting period. 2. choose to provide a detailed report on its website and See Disclosure 102-55 in GRI 102: General Disclosures provide an executive summary in paper form. the reporting organization can identify information or processes that have not changed since the previous report. the reporting organization should: 2. for more information. Section 2: Using the GRI Standards for sustainability reporting Presenting information Continued Guidance Reporting format Regardless of the format. and explain the basis of measurement/calculation where not otherwise apparent. 2. reports prepared in accordance with the GRI Standards are required to The reporting organization can choose to use a include a GRI content index.7 When preparing a sustainability report. as well as future short and medium-term targets if they have been established. The content index is combination of electronic and paper-based reports. The organization can choose to update only the information that has changed. the organization can the page number or URL for all disclosures reported.7.3 provide absolute data and explanatory notes when using ratios or normalized data.4 define a consistent reporting period for issuing a report. 2.1 present information for the current reporting period and at least two previous periods. For example. 20 GRI 101: Foundation 2016 . Guidance When preparing a report.2 compile and report information using generally accepted international metrics (such as kilograms or liters) and standard conversion factors.

g. This builds on the Core option by requiring additional disclosures on the organization’s strategy. Using selected Standards. its material topics and related impacts. For example. ethics and integrity. to report specific information This option is referred to as a ‘GRI-referenced’ claim.. to report specific information. This ensures transparency about how the Standards have been applied. that is defined in this Standard. Any published materials with disclosures based on the GRI Standards are always to be referenced using one of these claims.6 in this Standard and Disclosure 102-55 in GRI 102: General Disclosures. See clause 3. it can choose the option that best meets its reporting needs and the information needs of its stakeholders. See clause 2.3. which is presented in one location and includes the page number or URL for all disclosures reported. These options do not relate to the quality of the information in the report or the magnitude of the organization’s impacts. There are two options for preparing a report in accordance with the GRI Standards: Core and Comprehensive. the organization could use the disclosures from GRI 103: Management Approach and GRI 304: Biodiversity. U sing the GRI Standards as a set to prepare a sustainability report in accordance with the Standards. they reflect the degree to which the GRI Standards have been applied. and/or social impacts is encouraged to use this approach. the organization is required to report more extensively on its impacts by reporting all the topic-specific disclosures for each material topic covered by the GRI Standards. In addition. electronic or paper-based). An organization is not required to progress from Core to Comprehensive. It is appropriate for an organization that wants to report on specific economic. Comprehensive. A report in accordance with the GRI Standards can be produced as a stand-alone sustainability report. This option indicates that a report contains the minimum information needed to understand the nature of the organization. as well as how these impacts are managed. and governance. Meeting these criteria demonstrates that a sustainability report provides a full and balanced picture of the organization’s material topics and related impacts. but which is not looking to use the GRI Standards to provide a full picture of its material topics and related impacts.  sing the GRI Standards as a set to prepare a sustainability report in accordance U with the Standards An organization that wants to use the GRI Standards to report on its economic. or parts of their content. Making claims related to the use of the GRI Standards There are two basic approaches for using the GRI Standards: 1. 2. Core. GRI 101: Foundation 2016 21 . Any report prepared in accordance with the GRI Standards is required to include a GRI content index. environmental. and/or social impacts. an organization might want to report on its impacts on biodiversity for a certain stakeholder group. Using selected Standards. and how these are managed. or can reference information disclosed in a variety of locations and formats (e. or statement of use. environmental. Instead. and would include the required GRI-referenced claim in any published materials based on these Standards. In this case. For each of these ways of using the Standards there is a corresponding claim.3 for the specific criteria to make a GRI-referenced claim. See Table 1 for the specific criteria to claim that a report is in accordance with the GRI Standards. or parts of their content. and to meet the criteria for reporting in accordance with the Standards (see Table 1).

whether Core or Comprehensive. 22 GRI 101: Foundation 2016 . The next section outlines how to make a numerous disclosures. It can.1 To claim that a sustainability report has been prepared in accordance with the GRI Standards. a GRI- referenced claim is required to be included in any Selecting disclosures to report for the Core option published materials with disclosures based on the GRI Many of the topic-specific GRI Standards include Standards. Section 3: Making claims related to the use of the GRI Standards Claims that a report has been prepared in accordance with the GRI Standards 3. but does not meet the most adequately reflect its impacts for that topic. it An organization that reports additional disclosures is expected to select and report the disclosure(s) that beyond the criteria for Core. include any additional disclosures reported in its GRI content index. which lists all If the organization does not meet the minimum criteria GRI Standards used and disclosures reported. it cannot make a Disclosure 102-55 in GRI 102: General Disclosures for claim that its report has been prepared in accordance more information. In these cases. however. See in Table 1 for Core or Comprehensive. cannot make a claim of being in accordance: Comprehensive option. does not report every disclosure for a given topic. If the reporting organization GRI-referenced claim. minimum criteria for Comprehensive. is Standards (either Core or Comprehensive option). with the GRI Standards. required to include a GRI content index. the reporting organization shall meet all criteria for the respective option (Core or Comprehensive) from Table 1 (on page 23): Guidance Disclosure 102-54 in GRI 102: General Disclosures GRI content index requires reporting the claim made by the organization An organization preparing a report in accordance with for any reports prepared in accordance with the the GRI Standards.

300. it is recommended to other appropriate disclosures for that topic report other appropriate disclosures for (see clause 2.2) for all material topics5 Use the topic-specific For each material topic covered by a topic.5. if applicable Notify GRI of the use of Comply with all requirements in clause 3.2) Ensure that reasons Comply with all requirements in clause 3. 400) • comply with all reporting requirements • comply with all reporting to report on material in the ‘Management approach requirements in the ‘Management topics disclosures’ section approach disclosures’ section • comply with all reporting requirements • comply with all reporting for at least one topic-specific requirements for all topic-specific disclosure disclosures For each material topic not covered by a For each material topic not covered by GRI Standard. Section 3: Making claims related to the use of the GRI Standards Table 1 Criteria to claim a report has been prepared in accordance with the GRI Standards Required criteria Core option Comprehensive option Use the correct claim Include the following statement: ‘This report Include the following statement: ‘This report (statement of use) in has been prepared in accordance with the GRI has been prepared in accordance with the GRI any published materials Standards: Core option’ Standards: Comprehensive option’ with disclosures based on the GRI Standards Use GRI 101: Comply with all requirements in [Same as for Core] Foundation to follow Section 2 of GRI 101: Foundation (‘Using the the basic process GRI Standards for sustainability reporting’) for preparing a sustainability report Use GRI 102: General Comply with all reporting requirements Comply with all reporting requirements Disclosures to report for the following disclosures from for all disclosures from GRI 102: General contextual information GRI 102: General Disclosures: Disclosures about the organization • Disclosures 102-1 to 102-13 (Organizational profile) Reasons for omission are only permitted • Disclosure 102-14 (Strategy) for the following disclosures: Disclosure • Disclosure 102-16 (Ethics and 102-17 (Ethics and integrity).4 [Same as for Core] the Standards (Notifying GRI of the use of the Standards) 5 This includes material topics covered by the GRI Standards and those not covered by the GRI Standards.2 for more information • Disclosures 102-40 to 102-44 (Stakeholder engagement) • Disclosures 102-45 to 102-56 (Reporting practice) Use GRI 103: For each material topic. For each material topic covered by a GRI Standards specific GRI Standard: topic-specific GRI Standard: (series 200. GRI 101: Foundation 2016 23 .3) Reasons for omission are permitted for all Reasons for omission are permitted for all topic-specific disclosures (see clause 3. • Disclosure 102-18 (Governance) See clause 3.5.3) that topic (see clause 2. and integrity) Disclosures 102-19 to 102-39 (Governance). it is recommended to report a GRI Standard. comply with all [Same as for Core] Management Approach reporting requirements from GRI 103: to report the Management Approach management approach Reasons for omission are only permitted for and the topic Boundary Disclosures 103-2 and 103-3 (see clause 3.2) topic-specific disclosures (see clause 3.2 [Same as for Core] for omission are used (Reasons for omission) correctly.

1 describes the specific information that has been omitted. Guidance Reasons for omission can be used if. include an explanation of why the information cannot be obtained. including the required explanation for that reason. If the reason for omission is due to the fact that the necessary information cannot be obtained. the organization the reporting organization may identify ‘Energy’ and ‘Emissions’ as material topics. For example. in exceptional cases. 24 GRI 101: Foundation 2016 . constraints Specific legal Describe the specific legal prohibitions.. or controls. the existing disclosures in Using ‘not applicable’ as a reason for omission GRI 303: Water can be considered ‘not applicable’ for this organization. Section 3: Making claims related to the use of the GRI Standards Reasons for omission 3. the existing disclosures for this if an organization omits a large number of required topic relate to water withdrawal. However. and therefore do not adequately measure the and its usefulness to stakeholders. Therefore. The ‘not applicable’ reason for omission can be used if the specific situation covered by the disclosure does not Reasons for omission if the topic Boundary extends beyond apply to the organization. but the only form of energy the organization consumes If the Boundary for a material topic extends beyond is purchased electricity. and the organization cannot obtain consumed within the organization. the organization is still required to report its management approach for the topic (using GRI 103: Management Approach) if it wants to claim that its report has been prepared in accordance with the GRI Standards. and Direct (Scope omission.2 specifies one of the following reasons for omission from Table 2. fuel is not directly the organization. Therefore. the organization shall provide in the report a reason for omission that: 3. prohibitions Information unavailable Describe the specific steps being taken to obtain the information and the expected timeframe for doing so. organization’s impacts (e. this can reduce the credibility of the report reuse. explain this situation. or is not of adequate quality to report (as may sometimes be the case when the Boundary for a material topic extends beyond the reporting organization). the reason for omission is to 1) GHG emissions. For example. In this case. an organization preparing a sustainability report in accordance with the GRI Standards cannot report a required disclosure. or by sources it owns information of sufficient quality to enable reporting. in exceptional ‘Not applicable’ can also be used as a reason for cases. and 3. Confidentiality Describe the specific confidentiality constraints prohibiting the disclosure. In this case. Standards (either Core or Comprehensive option). Table 2 Reasons for omission Reason for omission Required explanation in the sustainability report Not applicable Specify the reason(s) why the disclosure is considered to be not applicable.2 If. power. the topic ‘Water’ can be material for an organization Reasons for omission can only be used for certain that uses flowing water to generate hydroelectric disclosures – see Table 1 for more detail. Additionally. can be considered ‘not applicable’. an organization cannot report a disclosure that omission if a disclosure does not cover the specific is required for reporting in accordance with the GRI impacts that make the topic material. and water recycling/ disclosures. the disclosures related to fuel ‘information unavailable’ can be used as the reason for consumption within the organization.2. changes to the volume of water flow).2. Even if topic-specific disclosures cannot be reported in this situation.g.

1 contains the following text: ‘This material references [title and publication year of the Standard]’.2 indicates which specific content from the Standard has been applied.3.1.3. principles help to ensure that the information is accurate and of high quality. Section 3: Making claims related to the use of the GRI Standards Using selected Standards with a GRI-referenced claim 3. For example: ‘This material references Disclosures 305-1 and 305-2 from GRI 305: Emissions 2016.1.4 should apply the Reporting Principles for defining report quality from Section 1. in clause 3.1. which in turn enables stakeholders to A GRI-referenced claim has specific wording as set out make sound assessments based on that information. 3.3. but has not met the criteria to prepare a report in accordance with the GRI Standards (as per clause 3. 3.3.3 shall notify GRI of the use of the Standards. However.3.’ GRI 101: Foundation 2016 25 .5 should report its management approach by applying GRI 103: Management Approach together with any topic-specific Standard (series 200.1 shall include in any published material with disclosures based on the GRI Standards a statement that: 3. for each Standard used.3. it is still required it is still important for an organization to apply the to include a ‘GRI-referenced’ claim in any published Reporting Principles for defining report quality. the organization: 3. If the organization does not meet report in accordance with the GRI Standards.1.2 shall comply with all reporting requirements that correspond to the disclosures reported. 103-2 and 103-3 from GRI 103: Management Approach 2016.3 If the reporting organization uses selected GRI Standards. 3. if the Standard has not been used in full. the in accordance criteria in Table 1.3. Guidance Any organization using disclosures from the GRI An organization making this selective use of the Standards in published materials is required to state Standards is not able to claim that it has prepared a how it has done so. 300. These materials with disclosures based on the Standards. and Disclosures 103-1. 3. to report specific information. as per clause 3.3. or parts of their content. or 400) used.1).4. 3.

globalreporting.1 sending a copy to GRI at standards@globalreporting. Guidance Note that this requirement applies to both: Notifying GRI of the use of the GRI Standards • sustainability reports prepared in accordance provides transparency in how the Standards are with the GRI Standards.4 The reporting organization shall notify GRI of its use of the GRI Standards. 26 GRI 101: Foundation 2016 .org/standards. and is no cost associated with notifying GRI of the use of the Standards. using either the Core applied by organizations around the world.4. Section 3: Making claims related to the use of the GRI Standards Notifying GRI of the use of the Standards 3.4. • published materials that include a GRI- referenced claim.org. and the claim it has made in the report or published material.2 registering the report or published material at www. or 3. There or Comprehensive option. by either: 3.

negative. environment. ‘impact’ refers to the effect an organization has on the economy. impact In the GRI Standards. and/or society can lead to consequences for the organization’s business model. and/or society. or unintended impacts. unless otherwise stated. Reporting Principle concept that describes the outcomes a report is expected to achieve. actual. but are not limited to.Key Terms The following selected terms and definitions from the GRI Standards Glossary 6 are useful for understanding GRI 101: Foundation. environmental and social impacts. and that guides decisions made throughout the reporting process around report content or quality 6 The full GRI Standards Glossary can be found at https://www. or that substantively influences the assessments and decisions of stakeholders Note 1: For more information on identifying a material topic. and 400). the term ‘impact’ can refer to positive. an organization is required to report on its material topics. and 400 series. environment.globalreporting. 300. direct. the environment. reporting period specific time span covered by the information reported Note: Unless otherwise stated. long-term. an impact on the economy. Note 2: Impacts on the economy. intended. potential. the topics covered by the GRI Standards in the 200. and/or society can also be related to consequences for the organization itself. indirect. reputation.org/standards/media/1035/gri-standards-glossary-2016. see the Reporting Principles for defining report content in GRI 101: Foundation. short-term. For example. the GRI Standards require information from the organization’s chosen reporting period. or ability to achieve its objectives. material topic topic that reflects a reporting organization’s significant economic.pdf GRI 101: Foundation 2016 27 . Note 3: M  aterial topics can include. management approach disclosure narrative description about how an organization manages its material topics and their related impacts Note: D  isclosures about an organization’s management approach also provide context for the information reported using topic-specific Standards (series 200. which in turn can indicate its contribution (positive or negative) to sustainable development. Note 2: To prepare a report in accordance with the GRI Standards. 300. Note 1: In the GRI Standards.

topics are grouped according to the three dimensions of sustainable development: economic. among others). topic Boundary description of where the impacts occur for a material topic. rather than to the interests of specific organizations. and the organization’s involvement with those impacts Note: Topic Boundaries vary based on the topics reported. environmental and social. vulnerable groups. and NGOs or other civil society organizations. products and services. sustainable development/sustainability development that meets the needs of the present without compromising the ability of future generations to meet their own needs Note 1: Sustainable development encompasses three dimensions: economic. environmental and social. as well as those who have other relationships to the organization (such as other workers who are not employees. Note 2: To prepare a report in accordance with the GRI Standards. environmental or social subject Note 1: In the GRI Standards. topic economic. Note 2: S ustainable development refers to broader environmental and societal interests. local communities. the terms ‘sustainability’ and ‘sustainable development’ are used interchangeably. an organization is required to report on its material topics. Key Terms stakeholder entity or individual that can reasonably be expected to be significantly affected by the reporting organization’s activities. Note 2: S takeholders can include those who are invested in the organization (such as employees and shareholders). 28 GRI 101: Foundation 2016 . Note 3: In the GRI Standards. suppliers. or whose actions can reasonably be expected to affect the ability of the organization to successfully implement its strategies and achieve its objectives Note 1: S takeholders include entities or individuals whose rights under law or international conventions provide them with legitimate claims vis-à-vis to the organization.

Legal liability This document. GRI and logo. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. or the use of reports based on the GRI Standards and related Interpretations. photocopied. The Netherlands ISBN: 978-90-8866-055-9 29 . While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. PO Box 10039 Global Reporting Initiative. mechanical.org preparing a sustainability report is permitted without prior permission from GRI. recorded. The reproduction and distribution of this document for information and/or use in www. stored. or transferred in any form or by any means (electronic.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). translated. Copyright and trademark notice standards@globalreporting. Neither the GRI Board of Directors. However. designed to promote sustainability reporting. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative.globalreporting. GSSB and logo. or otherwise) for any other purpose without prior written GRI permission from GRI. neither this document nor any extract from it may be reproduced. Amsterdam © 2016 GRI All rights reserved.

GRI 102: GENERAL DISCLOSURES 2016 GRI 102 1 .

and services 7 Disclosure 102-3 Location of headquarters 8 Disclosure 102-4 Location of operations 8 Disclosure 102-5 Ownership and legal form 8 Disclosure 102-6 Markets served 8 Disclosure 102-7 Scale of the organization 9 Disclosure 102-8 Information on employees and other workers 10 Disclosure 102-9 Supply chain 11 Disclosure 102-10 Significant changes to the organization and its supply chain 12 Disclosure 102-11 Precautionary Principle or approach 12 Disclosure 102-12 External initiatives 13 Disclosure 102-13 Membership of associations 13 2. products. principles. Contents Introduction 5 GRI 102: General Disclosures 7 1. risks. brands. Strategy 14 Disclosure 102-14 Statement from senior decision-maker 14 Disclosure 102-15 Key impacts. and norms of behavior 16 Disclosure 102-17 Mechanisms for advice and concerns about ethics 17 2 GRI 102: General Disclosures 2016 . Organizational profile 7 Disclosure 102-1 Name of the organization 7 Disclosure 102-2 Activities. and opportunities 15 3. standards. Ethics and integrity 16 Disclosure 102-16 Values.

Governance 18 Disclosure 102-18 Governance structure 18 Disclosure 102-19 Delegating authority 18 Disclosure 102-20 Executive-level responsibility for economic. environmental. and social topics 23 Disclosure 102-32 Highest governance body’s role in sustainability reporting 23 Disclosure 102-33 Communicating critical concerns 23 Disclosure 102-34 Nature and total number of critical concerns 24 Disclosure 102-35 Remuneration policies 25 Disclosure 102-36 Process for determining remuneration 26 Disclosure 102-37 Stakeholders’ involvement in remuneration 26 Disclosure 102-38 Annual total compensation ratio 27 Disclosure 102-39 Percentage increase in annual total compensation ratio 28 5. and strategy 21 Disclosure 102-27 Collective knowledge of highest governance body 21 Disclosure 102-28 Evaluating the highest governance body’s performance 22 Disclosure 102-29 Identifying and managing economic. Stakeholder engagement 29 Disclosure 102-40 List of stakeholder groups 29 Disclosure 102-41 Collective bargaining agreements 30 Disclosure 102-42 Identifying and selecting stakeholders 31 Disclosure 102-43 Approach to stakeholder engagement 31 Disclosure 102-44 Key topics and concerns raised 32 GRI 102: General Disclosures 2016 3 . and social impacts 22 Disclosure 102-30 Effectiveness of risk management processes 22 Disclosure 102-31 Review of economic.4. environmental. values. environmental. and social topics 19 Disclosure 102-22 Composition of the highest governance body and its committees 19 Disclosure 102-23 Chair of the highest governance body 20 Disclosure 102-24 Nominating and selecting the highest governance body 20 Disclosure 102-25 Conflicts of interest 21 Disclosure 102-26 Role of highest governance body in setting purpose. environmental. and social topics 19 Disclosure 102-21 Consulting stakeholders on economic.

Any feedback on the GRI Standards can be submitted to standards@globalreporting.org for the consideration of the GSSB. terms defined in the Glossary are underlined. sector or geographic location. Note: This document includes hyperlinks to other Standards. 4 GRI 102: General Disclosures 2016 . Normative This Standard is to be used together with the most recent versions of the following references documents. In most browsers. GRI 101: Foundation GRI Standards Glossary In the text of this Standard. type. Reporting practice 33 Disclosure 102-45 Entities included in the consolidated financial statements 33 Disclosure 102-46 Defining report content and topic Boundaries 34 Disclosure 102-47 List of material topics 35 Disclosure 102-48 Restatements of information 35 Disclosure 102-49 Changes in reporting 36 Disclosure 102-50 Reporting period 36 Disclosure 102-51 Date of most recent report 36 Disclosure 102-52 Reporting cycle 37 Disclosure 102-53 Contact point for questions regarding the report 37 Disclosure 102-54 Claims of reporting in accordance with the GRI Standards 37 Disclosure 102-55 GRI content index 38 Disclosure 102-56 External assurance 41 References 43 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). 6. After clicking on a link. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. using ‘ctrl’ + click will open external links in a new browser window. Earlier adoption is encouraged. This Standard can be used by an organization of any size. Scope GRI 102: General Disclosures sets out reporting requirements on contextual information about an organization and its sustainability reporting practices. use ‘alt’ + left arrow to return to the previous view.

Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. which is used to interrelated.org/standards/. Each topic Standard includes disclosures specific to that topic. These Standards 200 (Economic topics). GRI 101: Foundation is the starting point for using the GRI Standards. Any published materials that use 102 103 the GRI Standards in this way are to include a To report contextual To report the ‘GRI-referenced’ claim. or statement of use. For each way of using the Standards there GRI 102: General Disclosures is a corresponding claim. downloaded at www. Selected GRI Standards. It has essential information 1. without preparing a report in accordance with GRI GRI the Standards. their impacts on the economy. Topic- specific Standards GRI GRI GRI 200 300 400 Select from these to report specific disclosures for each material topic GRI 102: General Disclosures 2016 5 . and the specific claims that organizations are Economic Environmental Social required to include in any published materials. GRI GRI 102: General Disclosures. There are two options for preparing a report in accordance (Core or Comprehensive). modular standards. Using the GRI Standards and making claims There are three universal Standards that apply to every organization preparing a sustainability report: There are two basic approaches for using the GRI GRI 101: Foundation Standards. the environment. Standards 2. a sustainability report that is in accordance with the Standards. The GRI Standards can be used as a set to prepare on how to use and reference the Standards. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. Foundation Starting point An organization preparing a report in accordance for using the GRI Standards with the GRI Standards uses this Standard. Figure 1 depending on the extent of disclosures included in Overview of the set of GRI Standards the report. which GRI 103: Management Approach an organization is required to include in any published materials. or parts of their content. The full set can be report the management approach for the topic. 300 (Environmental topics) and are designed to be used by organizations to report about 400 (Social topics). General Management Disclosures Approach can also be used to report specific information. These Standards are organized into three series: Reporting Standards (GRI Standards). B. to report on contextual 101 information about itself and its sustainability Universal reporting practices. information about management approach an organization for each material topic See Section 3 of GRI 101: Foundation for more information on how to use the GRI Standards. and society.globalreporting.Introduction A.

but not required.  uidance. however. the word ‘should’ indicates a recommendation. These sections include background G information. C. Requirements are to be read in the context of recommendations and guidance. an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the Standards. although reasons for omission are permitted for certain disclosures. These are mandatory instructions. In the text. Note: Throughout this Standard. 6 GRI 102: General Disclosures 2016 . See GRI 101: Foundation for more information. explanations and examples to help organizations better understand the requirements. recommendations and guidance The GRI Standards include: Requirements. In the text. See Table 1 in GRI 101: Foundation for more detail. requirements are presented in bold font and indicated with the word ‘shall’. a ‘Core’ icon is used to identify those disclosures that are required for preparing a report in accordance with the GRI Standards (Core option). An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. Organizations preparing a report in accordance with the GRI Standards (Comprehensive option) are required to report all disclosures in this Standard. Recommendations. These are cases where a particular course of action is encouraged. Requirements.

GRI 102: General Disclosures 1. Core Disclosure 102-1 Name of the organization Reporting requirements Disclosure The reporting organization shall report the following information: 102-1 a. geographic location. GRI 102: General Disclosures 2016 7 . Organizational profile These disclosures provide an overview of an organization’s size. the reporting organization should also explain whether it sells products or services that are the subject of stakeholder questions or public debate. products. products. Name of the organization. This contextual information is important to help stakeholders understand the nature of the organization and its economic. including an explanation of any products or services that are banned in certain markets. and activities. A description of the organization’s activities. Reporting recommendations 1. 102-2 b. Core Disclosure 102-2 Activities. brands. Primary brands. and services Reporting requirements The reporting organization shall report the following information: Disclosure a. and services.1 When compiling the information specified in Disclosure 102-2-b. environmental and social impacts.

Core Disclosure 102-6 Markets served Reporting requirements The reporting organization shall report the following information: a. Core Disclosure 102-5 Ownership and legal form Reporting requirements Disclosure The reporting organization shall report the following information: 102-5 a. including: Disclosure i. 8 GRI 102: General Disclosures 2016 . geographic locations where products and services are offered. Number of countries where the organization operates. Section 1: Organizational profile Core Disclosure 102-3 Location of headquarters Reporting requirements Disclosure The reporting organization shall report the following information: 102-3 a. Markets served. Location of the organization’s headquarters. types of customers and beneficiaries. sectors served. Core Disclosure 102-4 Location of operations Reporting requirements The reporting organization shall report the following information: Disclosure 102-4 a. 102-6 ii. and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report. from which it is controlled or directed. Nature of ownership and legal form. Guidance Headquarters refers to an organization’s administrative center. iii.

1 Total assets. Section 1: Organizational profile Core Disclosure 102-7 Scale of the organization Reporting requirements The reporting organization shall report the following information: a.2 W  hen compiling the information specified in Disclosure 102-7. Scale of the organization. 1. Reporting recommendations 1. iv.3. including the identity and percentage of ownership of the largest shareholders. Disclosure ii. 102-7 iii. net sales (for private sector organizations) or net revenues (for public sector organizations). 1. total number of employees.2 Beneficial ownership.1 n et sales or net revenues by countries or regions that make up five percent or more of total revenues. including: i. 1.2.2.2.3 Breakdowns of: 1.2 costs by countries or regions that make up five percent or more of total costs. GRI 102: General Disclosures 2016 9 .3 total number of employees by country or region.3. total number of operations.3. the reporting organization should provide the following additional information: 1. v.2. total capitalization (for private sector organizations) broken down in terms of debt and equity. quantity of products or services provided. 1.2.2.

Disclosure d. the global figure should still reflect the relationships under law. 7. with the chosen approach stated and applied consistently. e. Any significant variations in the numbers reported in Disclosures 102-8-a. including any assumptions made. Total number of employees by employment contract (permanent and temporary). Guidance Guidance for Disclosure 102-8-d Breaking down these data by gender enables an The organization’s activities are reported in Disclosure understanding of gender representation across an 102-2-a. by gender. f.3 use numbers as at the end of the reporting period. a description of the nature and scale of work performed by workers who are not employees. and 102-8-c (such as seasonal variations in the tourism or agricultural industries). Reporting recommendations 1. The number of employees and workers involved in an organization’s activities provides insight into the scale of impacts created by labor issues. by gender. 1. 1. If applicable.3.3.3 When compiling the information specified in Disclosure 102-8.2 identify the contract type and full-time and part-time status of employees based on the definitions under the national laws of the country where they are based. the reporting organization should: 1. 10 GRI 102: General Disclosures 2016 .3. by region. organization. An explanation of how the data have been compiled. 102-8-b. unless there has been a material change during the reporting period. and of the optimal use of available labor and talent.3. Whether a significant portion of the organization’s activities are performed by workers who 102-8 are not employees. c. Total number of employees by employment contract (permanent and temporary). 1. 10 and 12 in the References section. Although what constitutes a type of contract and employment type varies between countries.4 combine country statistics to calculate global statistics. Background See references 6. Section 1: Organizational profile Core Disclosure 102-8 Information on employees and other workers Reporting requirements The reporting organization shall report the following information: a.1 express employee numbers as either head count or Full Time Equivalent (FTE). b. Total number of employees by employment type (full-time and part-time). and disregard differences in legal definitions.

Section 1: Organizational profile Core Disclosure 102-9 Supply chain Reporting requirements The reporting organization shall report the following information: Disclosure 102-9 a. and services. primary brands. products. • the estimated monetary value of payments made to suppliers. including its main elements as they relate to the organization’s activities. GRI 102: General Disclosures 2016 11 . Guidance Examples of elements that can be covered in the Background description include: This disclosure sets the overall context for • the types of suppliers engaged. understanding an organization’s supply chain. • the total number of suppliers engaged by an organization and the estimated number of suppliers throughout the supply chain. • the geographic location of suppliers. • the supply chain’s sector-specific characteristics. A description of the organization’s supply chain. such as how labor intensive it is.

Significant changes to the organization’s size. to protect the environment. that can cause or contribute to significant economic. Changes in the location of. See reference 13 in the on Environment and Development’. iii. and social impacts. Section 1: Organizational profile Core Disclosure 102-10 Significant changes to the organization and its supply chain Reporting requirements The reporting organization shall report the following information: a. Disclosure and expansions. Core Disclosure 102-11 Precautionary Principle or approach Reporting requirements Disclosure The reporting organization shall report the following information: 102-11 a. • changing the structure of the supply chain. closings. or when to their capabilities. or supply chain. C  hanges in the share capital structure and other capital formation. including facility openings.’ Applying the Precautionary Principle The precautionary approach was introduced by the can help an organization to reduce or to avoid negative United Nations in Principle 15 of ‘The Rio Declaration impacts on the environment. Whether and how the organization applies the Precautionary Principle or approach. and alteration operations (for private sector organizations). 102-10 ii. the structure of the supply chain. serious or irreversible damage. including selection and termination. or changes in. as the outsourcing of a significant part of an organization’s activities. • moving parts of the supply chain from one country Significant changes to the supply chain are those to another. such environmental. lack of full scientific certainty shall not be used as a reason for postponing Background cost-effective measures to prevent environmental degradation. Guidance Disclosure 102-11 can include an organization’s approach approach shall be widely applied by States according to risk management in operational planning. maintenance. structure. It states: ‘In order References section. Guidance This disclosure covers significant changes during the Examples of significant changes can include: reporting period. Where there are threats of developing and introducing new products. operations. ownership. including: i. or relationships with suppliers. Changes in the location of suppliers. the precautionary 12 GRI 102: General Disclosures 2016 .

Reporting recommendations 1.5 When compiling the information specified in Disclosure 102-13. Section 1: Organizational profile Core Disclosure 102-12 External initiatives Reporting requirements The reporting organization shall report the following information: Disclosure 102-12 a. provides substantive funding beyond routine membership dues. and the range of stakeholders involved in the development and governance of these initiatives. and national or international advocacy organizations. A list of externally-developed economic. the reporting organization should include memberships maintained at the organizational level in associations or organizations in which it holds a position on the governance body. Reporting recommendations 1. principles. the reporting organization should: 1. or which it endorses. GRI 102: General Disclosures 2016 13 .4.4 When compiling the information specified in Disclosure 102-12. environmental and social charters. the countries or operations where applied. or views its membership as strategic. Core Disclosure 102-13 Membership of associations Reporting requirements The reporting organization shall report the following information: Disclosure 102-13 a.1 include the date of adoption. A list of the main memberships of industry or other associations.2  ifferentiate between non-binding.4. participates in projects or committees. 1. or other initiatives to which the organization subscribes. voluntary initiatives and those with which the organization d has an obligation to comply.

products or services as a result of relationships with others (such as suppliers and persons or organizations in local communities). The strategy section can draw on information provided in other parts of the report. environmental. the reporting organization should include: 2.2  strategic priorities and key topics for the short and medium-term with respect to sustainability. Reporting recommendations 2. chair.3 broader trends (such as macroeconomic or political) affecting the organization and influencing its sustainability priorities. 2. and social impacts that the organization causes. and long-term. 2. more detailed reporting using other GRI Standards. 2. 2. but is intended to give insight on strategic issues rather than to summarize the content of the report.4 key events. in order to provide context for subsequent. 2.1. Core Disclosure 102-14 Statement from senior decision-maker Reporting requirements The reporting organization shall report the following information: Disclosure 102-14 a.7 other items pertaining to the organization’s strategic approach. contributes to. A statement from the most senior decision-maker of the organization (such as CEO.1. Guidance See references 14. and failures during the reporting period.1. Strategy These disclosures provide an overview of an organization’s strategy with respect to sustainability.1  the overall vision and strategy for the short-term. 2. achievements.1. or equivalent senior position) about the relevance of sustainability to the organization and its strategy for addressing sustainability.6 outlook on the organization’s main challenges and targets for the next year and goals for the coming 3–5 years. medium-term. with respect to managing the significant economic. 14 GRI 102: General Disclosures 2016 . 15 and 16 in the References section. including observance of internationally-recognized standards and how such standards relate to long-term organizational strategy and success.1  When compiling the information specified in Disclosure 102-14.5 views on performance with respect to targets. or that are directly linked to its activities.1.1.1. 2.

e.5 a description of the main processes in place to address performance. 2. 2.4 key conclusions about progress in addressing these topics and related performance in the reporting period. 2. 2.7 information relevant to financial stakeholders or that could become so in the future. risks.8 a description of the most important risks and opportunities for the organization arising from sustainability trends.9 prioritization of key economic. Section 2: Strategy Disclosure 102-15 Key impacts. 2. the reporting organization should include: 2. and associated challenges and opportunities. and opportunities.1 a description of its significant economic. 3–5 years) related to key risks and opportunities. performance against targets.12 a description of governance mechanisms in place specifically to manage these risks and opportunities. 2. and social topics as risks and opportunities according to their relevance for long-term organizational strategy. and relevant changes.2.10 table(s) summarizing targets.2. 2.2. 2. competitive position.2 the range of reasonable expectations and interests of the organization’s stakeholders. risks. and identification of other related risks and opportunities.2. if possible.2.6 the impact of sustainability trends. GRI 102: General Disclosures 2016 15 . 2. risks.2. and opportunities on the long-term prospects and financial performance of the organization.2. including an assessment of reasons for underperformance or overperformance.2. and lessons learned for the current reporting period.3 an explanation of the approach to prioritizing these challenges and opportunities.. 2.2.2. qualitative. and.2 When compiling the information specified in Disclosure 102-15. environmental and social impacts. Reporting recommendations 2.11 table(s) summarizing targets for the next reporting period and medium-term objectives and goals (i. A description of key impacts. 2. and opportunities Reporting requirements Disclosure The reporting organization shall report the following information: 102-15 a. environmental. quantitative financial value drivers.2.2. This includes the effects on stakeholders and their rights as defined by national laws and relevant internationally-recognized standards.

agents.1. lobbyists and other intermediaries. business partners. principles. 16 GRI 102: General Disclosures 2016 .1 When compiling the information specified in Disclosure 102-16. 3. standards and norms of behavior can include codes of conduct and ethics. The highest governance body’s and senior executives’ roles in the development. joint venture and consortia partners. the term ‘business partner’ is used in relation to both disclosures.5 whether they are available in different languages to reach all governance body members.1. In the context of this GRI Standard. suppliers.1. A description of the organization’s values. and norms of behavior Reporting requirements Disclosure The reporting organization shall report the following information: 102-16 a. standards.2 whether training on them is given regularly to all and new governance body members. and clients. Reporting recommendations 3. and business partners.1. 'business partners' include. and norms of behavior. workers performing the organization’s activities. principles. 3. the reporting organization should provide additional information about its values. Core Disclosure 102-16 Values.4 whether any executive-level positions maintain responsibility for them. and norms of behavior. 3. standards. principles. and business partners. approval. workers performing the organization’s activities. Guidance Values. governments. standards. and updating of value statements is reported under Disclosure 102-26. 3.3 whether they need to be read and signed regularly by all and new governance body members. principles. including: 3. among others. and other stakeholders.1 how they were developed and approved.1. Ethics and integrity In this section. customers. workers performing the organization’s activities. 3.

• The total number of requests for advice received. • Whether the organization has a non-retaliation policy. and other stakeholders are informed of the mechanisms. and the percentage of concerns that were addressed. • The level of satisfaction of those who used the mechanisms. seeking advice about ethical and lawful behavior. resolved. and organizational integrity. • Whether the mechanisms can be used anonymously. • The process through which concerns are investigated. GRI 102: General Disclosures 2016 17 . business partners. • Whether requests for advice and concerns are treated confidentially. ii. Guidance • Examples of elements that can be described include: Background • Who is assigned the overall responsibility for the An organization can provide means for stakeholders mechanisms to seek advice about and report on to seek advice about ethical and lawful behavior. or to report concerns about • Whether any mechanisms are independent of these matters. the type of misconduct reported. and hotlines. Section 3: Ethics and integrity Disclosure 102-17 Mechanisms for advice and concerns about ethics Reporting requirements The reporting organization shall report the following information: Disclosure a. or found to be unsubstantiated during the reporting period. and behavior. and organizational integrity. their type. and the percentage that were answered during the reporting period. such as the total number of hours per day. organizational integrity. A description of internal and external mechanisms for: 102-17 i. days per week. • The availability and accessibility of the mechanisms to workers performing the organization’s activities and business partners. reporting concerns about unethical or unlawful behavior. These means can include escalating issues the organization. • Whether training on them is given to workers performing the organization’s activities and business partners. whistleblowing mechanisms. and availability in different languages. through line management. • The total number of concerns reported. • Whether and how workers performing the organization’s activities.

Governance The disclosures in this section give an overview of: • the governance structure and its composition. • the role of the highest governance body in setting the organization’s purpose. Committees responsible for decision-making on economic. Governance structure of the organization. including committees of the highest governance body. apply to the disclosures in this section: • highest governance body • senior executive • two-tier board system Core Disclosure 102-18 Governance structure Reporting requirements The reporting organization shall report the following information: Disclosure a. • the role of the highest governance body in risk management. environmental and social performance. Process for delegating authority for economic. • the role of the highest governance body in sustainability reporting. 4. environmental. and social topics from the highest governance body to senior executives and other employees. 18 GRI 102: General Disclosures 2016 . • the role of the highest governance body in evaluating economic. which are defined in the GRI Standards Glossary. and strategy. Disclosure 102-19 Delegating authority Reporting requirements The reporting organization shall report the following information: Disclosure 102-19 a. The following terms. 102-18 b. values. and social topics. • remuneration and incentives. environmental. • the competencies and performance evaluation of the highest governance body.

environmental. describe to whom it is delegated and how the resulting feedback is provided to the highest governance body. 102-21 environmental. Disclosure 102-22 Composition of the highest governance body and its committees Reporting requirements The reporting organization shall report the following information: a. Disclosure 102-21 Consulting stakeholders on economic. Whether post holders report directly to the highest governance body. GRI 102: General Disclosures 2016 19 . Whether the organization has appointed an executive-level position or positions with 102-20 responsibility for economic. vii. Processes for consultation between stakeholders and the highest governance body on economic. competencies relating to economic. If consultation is delegated. number of each individual’s other significant positions and commitments. iii. environmental. and social topics. gender. and social topics Reporting requirements The reporting organization shall report the following information: Disclosure a. stakeholder representation. independence. Section 4: Governance Disclosure 102-20 Executive-level responsibility for economic. v. environmental. viii. tenure on the governance body. membership of under-represented social groups. executive or non-executive. and social topics. and social topics Reporting requirements The reporting organization shall report the following information: Disclosure a. b. Composition of the highest governance body and its committees by: i. environmental. and social topics. and the nature of the commitments. ii. b. Disclosure 102-22 iv. vi.

Section 4: Governance

Disclosure 102-23
Chair of the highest governance body

Reporting requirements

The reporting organization shall report the following information:
Disclosure a. Whether the chair of the highest governance body is also an executive officer in the organization.
102-23 b. If the chair is also an executive officer, describe his or her function within the organization’s
management and the reasons for this arrangement.

Disclosure 102-24
Nominating and selecting the highest governance body

Reporting requirements

The reporting organization shall report the following information:
a. Nomination and selection processes for the highest governance body and its committees.
b. Criteria used for nominating and selecting highest governance body members, including whether
and how:
Disclosure
i. stakeholders (including shareholders) are involved;
102-24
ii. diversity is considered;
iii. independence is considered;
iv. expertise and experience relating to economic, environmental, and social topics
are considered.

20 GRI 102: General Disclosures 2016

Section 4: Governance

Disclosure 102-25
Conflicts of interest

Reporting requirements

The reporting organization shall report the following information:
a. Processes for the highest governance body to ensure conflicts of interest are avoided
and managed.

Disclosure b. Whether conflicts of interest are disclosed to stakeholders, including, as a minimum:
102-25 i. Cross-board membership;
ii. Cross-shareholding with suppliers and other stakeholders;
iii. Existence of controlling shareholder;
iv. Related party disclosures.

Reporting recommendations
4.1 When compiling the information specified in Disclosure 102-25, the reporting organization should align
the definition of controlling shareholder to the definition used for the purpose of the organization’s
consolidated financial statements or equivalent documents.

Guidance

See reference 11 in the References section.

Disclosure 102-26
Role of highest governance body in setting purpose, values,
and strategy

Reporting requirements

The reporting organization shall report the following information:
Disclosure a. Highest governance body’s and senior executives’ roles in the development, approval, and
102-26 updating of the organization’s purpose, value or mission statements, strategies, policies,
and goals related to economic, environmental, and social topics.

Disclosure 102-27
Collective knowledge of highest governance body

Reporting requirements

The reporting organization shall report the following information:
Disclosure
102-27 a. Measures taken to develop and enhance the highest governance body’s collective knowledge
of economic, environmental, and social topics.

GRI 102: General Disclosures 2016 21

Section 4: Governance

Disclosure 102-28
Evaluating the highest governance body’s performance

Reporting requirements

The reporting organization shall report the following information:
a. Processes for evaluating the highest governance body’s performance with respect to governance
of economic, environmental, and social topics.
Disclosure b. Whether such evaluation is independent or not, and its frequency.
102-28 c. Whether such evaluation is a self-assessment.
d. Actions taken in response to evaluation of the highest governance body’s performance with
respect to governance of economic, environmental, and social topics, including, as a minimum,
changes in membership and organizational practice.

Disclosure 102-29
Identifying and managing economic, environmental, and social
impacts

Reporting requirements

The reporting organization shall report the following information:
a. Highest governance body’s role in identifying and managing economic, environmental, and social
Disclosure topics and their impacts, risks, and opportunities – including its role in the implementation of
due diligence processes.
102-29
b. Whether stakeholder consultation is used to support the highest governance body’s
identification and management of economic, environmental, and social topics and their impacts,
risks, and opportunities.

Guidance

See references 11, 14, 15 and 16 in the References section.

Disclosure 102-30
Effectiveness of risk management processes

Reporting requirements

The reporting organization shall report the following information:
Disclosure
102-30 a. Highest governance body’s role in reviewing the effectiveness of the organization’s risk
management processes for economic, environmental, and social topics.

Guidance

See references 11, 14, 15 and 16 in the References section.

22 GRI 102: General Disclosures 2016

Section 4: Governance

Disclosure 102-31
Review of economic, environmental, and social topics

Reporting requirements

The reporting organization shall report the following information:
Disclosure
102-31 a. Frequency of the highest governance body’s review of economic, environmental, and social topics
and their impacts, risks, and opportunities.

Guidance

See references 11, 14, 15 and 16 in the References section.

Disclosure 102-32
Highest governance body’s role in sustainability reporting

Reporting requirements

The reporting organization shall report the following information:
Disclosure
102-32 a. The highest committee or position that formally reviews and approves the organization’s
sustainability report and ensures that all material topics are covered.

Disclosure 102-33
Communicating critical concerns

Reporting requirements

Disclosure The reporting organization shall report the following information:
102-33 a. Process for communicating critical concerns to the highest governance body.

GRI 102: General Disclosures 2016 23

Section 4: Governance

Disclosure 102-34
Nature and total number of critical concerns

Reporting requirements

The reporting organization shall report the following information:
Disclosure a. Total number and nature of critical concerns that were communicated to the highest
102-34 governance body.
b. Mechanism(s) used to address and resolve critical concerns.

Guidance

When the exact nature of concerns is sensitive due
to regulatory or legal restrictions, this disclosure
can be limited to the information that the reporting
organization is able to provide without jeopardizing
confidentiality. For more information on reasons for
omission, see GRI 101: Foundation.

24 GRI 102: General Disclosures 2016

Section 4: Governance

Disclosure 102-35
Remuneration policies

Reporting requirements

The reporting organization shall report the following information:
a. Remuneration policies for the highest governance body and senior executives for the following
types of remuneration:
Disclosure i. Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses,
102-35 and deferred or vested shares;
ii. Sign-on bonuses or recruitment incentive payments;
iii.
Termination payments;
iv. Clawbacks;
v. Retirement benefits, including the difference between benefit schemes and contribution
rates for the highest governance body, senior executives, and all other employees.
b. How performance criteria in the remuneration policies relate to the highest governance body’s
and senior executives’ objectives for economic, environmental, and social topics.

Reporting recommendations
4.2 When compiling the information specified in Disclosure 102-35, the reporting organization should,
if performance-related pay is used, describe:
4.2.1 how remuneration and incentive-related pay for senior executives are designed to reward longer-term
performance;
4.2.2 how performance criteria in the remuneration policies relate to the highest governance body’s and
senior executives’ objectives for economic, environmental, and social topics for the reporting period
and the period ahead.
4.3 When compiling the information specified in Disclosure 102-35, the reporting organization should, if
termination payments are used, explain whether:
4.3.1 notice periods for governance body members and senior executives are different from those for
other employees;
4.3.2 termination payments for governance body members and senior executives are different from those
for other employees;
4.3.3 any payments other than those related to the notice period are paid to departing governance body
members and senior executives;
4.3.4 any mitigation clauses are included in the termination arrangements.

GRI 102: General Disclosures 2016 25

Section 4: Governance

Disclosure 102-36
Process for determining remuneration

Reporting requirements

The reporting organization shall report the following information:
a. Process for determining remuneration.
Disclosure
102-36 b. Whether remuneration consultants are involved in determining remuneration and whether
they are independent of management.
c. Any other relationships that the remuneration consultants have with the organization.

Disclosure 102-37
Stakeholders’ involvement in remuneration

Reporting requirements

The reporting organization shall report the following information:
Disclosure
a. How stakeholders’ views are sought and taken into account regarding remuneration.
102-37
b. If applicable, the results of votes on remuneration policies and proposals.

26 GRI 102: General Disclosures 2016

Section 4: Governance

Disclosure 102-38
Annual total compensation ratio

Reporting requirements

The reporting organization shall report the following information:
Disclosure a. Ratio of the annual total compensation for the organization’s highest-paid individual in each
102-38 country of significant operations to the median annual total compensation for all employees
(excluding the highest-paid individual) in the same country.

4.4 When compiling the information specified in Disclosure 102-38, the reporting organization shall,
for each country of significant operations:
4.4.1 identify the highest-paid individual for the reporting period, as defined by total
compensation;
4.4.2 calculate the median annual total compensation for all employees, except the highest-
paid individual;
4.4.3 calculate the ratio of the annual total compensation of the highest-paid individual to
the median annual total compensation for all employees.

Reporting recommendations
4.5 When compiling the information specified in Disclosure 102-38, the reporting organization should:
4.5.1 for each country of significant operations, define and report the composition of the annual total
compensation for the highest-paid individual and for all employees as follows:
4.5.1.1 List types of compensation included in the calculation;
4.5.1.2 Specify whether full-time and part-time employees are included in this calculation;
4.5.1.3 Specify whether full-time equivalent pay rates are used for each part-time employee in
this calculation;
4.5.1.4 Specify which operations or countries are included, if the organization chooses to not
consolidate this ratio for the entire organization;
4.5.2 depending on the organization’s remuneration policies and availability of data, consider the following
components for the calculation:
4.5.2.1 Base salary: guaranteed, short-term, and non-variable cash compensation;
4.5.2.2 Cash compensation: sum of base salary + cash allowances + bonuses + commissions +
cash profit-sharing + other forms of variable cash payments;
4.5.2.3 Direct compensation: sum of total cash compensation + total fair value of all annual long-
term incentives, such as stock option awards, restricted stock shares or units, performance
stock shares or units, phantom stock shares, stock appreciation rights, and long-term
cash awards.

GRI 102: General Disclosures 2016 27

6.6.7.1 Base salary: guaranteed. 28 GRI 102: General Disclosures 2016 . 4.2 calculate the percentage increase in the highest-paid individual’s compensation from prior period to the reporting period. performance stock shares or units. 4.1 List types of compensation included in the calculation.1. Section 4: Governance Disclosure 102-39 Percentage increase in annual total compensation ratio Reporting requirements The reporting organization shall report the following information: Disclosure a. stock appreciation rights.7. 4.7.3 Specify whether full-time equivalent pay rates are used for each part-time employee in this calculation.1 for each country of significant operations.7.1. as defined by total compensation. consider the following components for the calculation: 4.5 calculate the ratio of the annual total compensation percentage increase of the highest-paid individual to the median annual total compensation percentage increase for all employees.7. the reporting organization shall. phantom stock shares. for each country of significant operations: 4. 4.1.3 calculate median annual total compensation for all employees except the highest-paid individual.6 When compiling the information specified in Disclosure 102-39. Reporting recommendations 4.7.3 Direct compensation: sum of total cash compensation + total fair value of all annual long-term incentives. and non-variable cash compensation.4 Specify which operations or countries are included.1.2 Specify whether full-time and part-time employees are included in this calculation.2.2 Cash compensation: sum of base salary + cash allowances + bonuses + commissions + cash profit-sharing + other forms of variable cash payments. 4.4 calculate the percentage increase of the median annual total compensation from the previous reporting period to the current reporting period. 4.2. such as stock option awards. define and report the composition of the annual total compensation for the highest-paid individual and for all employees as follows: 4.7 When compiling the information specified in Disclosure 102-39. restricted stock shares or units. the reporting organization should: 4.6.7. if the organization chooses to not consolidate this ratio for the entire organization.2. 4. Ratio of the percentage increase in annual total compensation for the organization’s highest-paid 102-39 individual in each country of significant operations to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual) in the same country.7.1 identify the highest-paid individual for the reporting period. 4.6.2 depending on the organization’s remuneration policies and availability of data. 4. 4. and long-term cash awards. short-term.7. 4.6.

5. Core Disclosure 102-40 List of stakeholder groups Reporting requirements Disclosure The reporting organization shall report the following information: 102-40 a. A list of stakeholder groups engaged by the organization. Stakeholder engagement These disclosures give an overview of an organization’s approach to stakeholder engagement. Guidance Examples of stakeholder groups are: • civil society • customers • employees and workers who are not employees • trade unions • local communities • shareholders and providers of capital • suppliers GRI 102: General Disclosures 2016 29 . For additional guidance on stakeholder engagement. They are not limited to engagement that was conducted for the purposes of preparing the report. see the Stakeholder Inclusiveness principle in GRI 101: Foundation.

those performing a a collective bargaining agreement represents a specific activity or working at a specific location. the reporting organization should use data from Disclosure 102-7 as the basis for calculating the percentage. The organization is expected to ask for the percentage of employees belonging to trade understand the coverage of the agreement (the unions. and and for categories and groups of workers. groups of workers. Section 5: Stakeholder engagement Core Disclosure 102-41 Collective bargaining agreements Reporting requirements Disclosure The reporting organization shall report the following information: 102-41 a. collective bargaining agreements are This disclosure asks for the percentage of employees obligations (often legally binding) that the organization covered by collective bargaining agreements. 1981. on the one hand. in countries where that is the practice. at on the other. 3. References section. for determining working conditions and the industry level. 5. Collective one or more workers' organizations (trade unions). workers to whom it is obligated to apply the terms of the agreement). It does not has undertaken. 8 and 9 in the organization’s operations. ‘Collective Bargaining Convention’. Reporting recommendations 5. Collective agreements can cover specific between employers and workers.1 When compiling the information specified in Disclosure 102-41. 1 This definition is based on the International Labour Organization (ILO) Convention 154. agreements can be at the level of the organization. terms of employment or for regulating relations or at both. form of joint decision-making concerning the See references 1. 4. Guidance Guidance for Disclosure 102-41 By definition. for example. Collective bargaining refers to all negotiations which take place between one or more employers Collective agreements can be made at various levels or employers' organizations.1 Therefore. 30 GRI 102: General Disclosures 2016 . 2. Percentage of total employees covered by collective bargaining agreements.

customers are a relevant surveys (such as supplier. community panels. Core Disclosure 102-43 Approach to stakeholder engagement Reporting requirements The reporting organization shall report the following information: Disclosure a. Section 5: Stakeholder engagement Core Disclosure 102-42 Identifying and selecting stakeholders Reporting requirements Disclosure The reporting organization shall report the following information: 102-42 a. including frequency of engagement 102-43 by type and by stakeholder group. The organization’s approach to stakeholder engagement.2. the reporting organization should describe the process for: 5. and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process. GRI 102: General Disclosures 2016 31 . As well as measuring an focus groups. management or union preferences. Reporting recommendations 5. collective bargaining agreements. considers the needs of stakeholders.1 defining its stakeholder groups. corporate advisory organization’s sensitivity to its customers’ needs and panels. customer. Guidance Methods of stakeholder engagement can include For many organizations. The basis for identifying and selecting stakeholders with whom to engage.2. written communication. and other give insight into the degree to which the organization mechanisms. customer satisfaction or dissatisfaction can structures. or worker surveys).2 When compiling the information specified in Disclosure 102-42.2 determining the groups with which to engage and not to engage. 5. stakeholder group.

Guidance As part of the key topics and concerns raised by These surveys can indicate customer satisfaction stakeholders. including: Disclosure 102-44 i. Key topics and concerns that have been raised through stakeholder engagement. the stakeholder groups that raised each of the key topics and concerns. including through its reporting. • a major product or service category • significant locations of operation 32 GRI 102: General Disclosures 2016 . ii. how the organization has responded to those key topics and concerns. this disclosure can include the results and dissatisfaction relating to: or key conclusions of customer surveys (based on • the organization as a whole statistically relevant sample sizes) conducted in the reporting period. Section 5: Stakeholder engagement Core Disclosure 102-44 Key topics and concerns raised Reporting requirements The reporting organization shall report the following information: a.

They also review the process it followed to identify its material topics and their Boundaries. Whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report. they provide basic information about the report. 102-45 b. along with any changes or restatements. the claims made about the use of the GRI Standards. Moreover. Core Disclosure 102-45 Entities included in the consolidated financial statements Reporting requirements The reporting organization shall report the following information: Disclosure a. GRI 102: General Disclosures 2016 33 . A list of all entities included in the organization’s consolidated financial statements or equivalent documents. Guidance An organization can report Disclosure 102-45 by referencing the information in publicly available consolidated financial statements or equivalent documents. 6. and the organization’s approach to seeking external assurance. the GRI content index. Reporting practice These disclosures give an overview of the process that an organization has followed to define the content of its sustainability report.

For more information on the Reporting Principles for This disclosure asks for an explanation of how the defining report content. 6. Sustainability Context. the report by considering the organization’s activities. This explanation also requires a specific topic is reported under Disclosure 103-1 in GRI 103: description of how the Materiality principle has been Management Approach. these Principles (i. and how these four Principles have been The description of the topic Boundary for each material implemented.1 the steps taken to define the content of the report and to define the topic Boundaries. applied.e. the reporting organization shall include an explanation of how the Materiality principle was applied to identify material topics.2.2. Guidance The four Reporting Principles for defining report content This explanation can also include: are: Stakeholder Inclusiveness. including any assumptions made.2 When compiling the information specified in Disclosure 102-46. including how material topics were identified based on the two dimensions of the principle. the reporting organization should include an explanation of: 6. determined. organization has defined its report content and topic Boundaries. and the substantive expectations and interests • how the relative priority of material topics was of its stakeholders.1 When compiling the information specified in Disclosure 102-46. impacts. 6. see GRI 101: Foundation. 6. Reporting recommendations 6. 6..2 at which steps in the process each of the Reporting Principles for defining report content was applied. 102-46 b. An explanation of how the organization has implemented the Reporting Principles for defining report content. Together. 34 GRI 102: General Disclosures 2016 . and Completeness. • the steps taken to identify relevant topics Materiality. Section 6: Reporting practice Core Disclosure 102-46 Defining report content and topic Boundaries Reporting requirements The reporting organization shall report the following information: Disclosure a.4 challenges the organization encountered when applying the Reporting Principles for defining report content. those that potentially merit inclusion in help an organization decide which content to include in the report).3 assumptions and subjective judgements made in the process.2.2. An explanation of the process for defining the report content and the topic Boundaries.

The Materiality principle reported under Disclosure 103-1 in GRI 103: identifies material topics based on the following two Management Approach. Core Disclosure 102-48 Restatements of information Reporting requirements The reporting organization shall report the following information: Disclosure 102-48 a. Section 6: Reporting practice Core Disclosure 102-47 List of material topics Reporting requirements Disclosure The reporting organization shall report the following information: 102-47 a. A list of the material topics identified in the process for defining report content. The effect of any restatements of information given in previous reports. exercise is carried out using the Stakeholder Inclusiveness The explanation of why each topic is material is and the Materiality principles. environmental. This prioritization and Materiality principles. and the reasons for such restatements. see GRI 101: Foundation. Guidance Restatements can result from: • mergers or acquisitions • change of base years or periods • nature of business • measurement methods GRI 102: General Disclosures 2016 35 . Their substantive influence on the assessments and decisions of stakeholders. dimensions: The significance of the organization’s economic. and social impacts. Guidance Material topics are those that an organization has For more information on the Stakeholder Inclusiveness prioritized for inclusion in the report.

Core Disclosure 102-51 Date of most recent report Reporting requirements Disclosure The reporting organization shall report the following information: 102-51 a. the response to this disclosure can state this. Core Disclosure 102-50 Reporting period Reporting requirements Disclosure The reporting organization shall report the following information: 102-50 a. Guidance If this is the first report prepared by the reporting organization. Reporting period for the information provided. Guidance The reporting period can be. the fiscal or calendar year. for example. Section 6: Reporting practice Core Disclosure 102-49 Changes in reporting Reporting requirements The reporting organization shall report the following information: Disclosure 102-49 a. If applicable. 36 GRI 102: General Disclosures 2016 . the date of the most recent previous report. Significant changes from previous reporting periods in the list of material topics and topic Boundaries.

if it has prepared a report in accordance with the GRI Disclosure Standards. that the organization is required to include in the report. Core Disclosure 102-53 Contact point for questions regarding the report Reporting requirements Disclosure The reporting organization shall report the following information: 102-53 a. The claim made by the organization. ‘This report has been prepared in accordance with the GRI Standards: Comprehensive option’. ‘This report has been prepared in accordance with the GRI Standards: Core option’. GRI 102: General Disclosures 2016 37 . The contact point for questions regarding the report or its contents. or statement of use. For each option. which the GRI Standards have been applied. Guidance The reporting cycle can be. see Section 3 in GRI 101: (Core or Comprehensive). Section 6: Reporting practice Core Disclosure 102-52 Reporting cycle Reporting requirements Disclosure The reporting organization shall report the following information: 102-52 a. Guidance An organization preparing a report in accordance For more information on making claims related to the with the GRI Standards can choose one of two options use of the GRI Standards. there is a corresponding claim. depending on the degree to Foundation. either: 102-54 i. These claims have set wording. Core Disclosure 102-54 Claims of reporting in accordance with the GRI Standards Reporting requirements The reporting organization shall report the following information: a. ii. Reporting cycle. annual or biennial. for example.

If a disclosure is spread over overview of the report and facilitates easy navigation multiple pages or URLs. 6. 6.5 include any additional material topics reported on which are not covered by the GRI Standards. 6. 38 GRI 102: General Disclosures 2016 . the content index references across reports. Name of the organization).4 for each GRI Standard used. Guidance The content index required by this disclosure is a The page numbers (when the report is PDF-based) navigation tool that specifies which GRI Standards or URLs (when the report is web-based) referenced have been used.g. in the content index are expected to be specific and where these disclosures can be found in the report enough to direct stakeholders to the information for or other location. if it is not provided in the report itself. in addition to the number (e. See Table 1 in GRI 101: Foundation for report.3. which specifies each of the GRI Standards used and lists all disclosures included in the report..g. including page number(s) or URL(s) where the information can be found. the reason(s) for omission when a required disclosure cannot be made. ii. such as the annual financial report or a policy more information.4 When compiling the information specified in Disclosure 102-55. Reporting recommendations 6. which disclosures have been made. the reporting organization should include in the GRI content index the title of each disclosure made (e.3.2 present the complete GRI content index in one location. the number of the disclosure (for disclosures covered by the GRI Standards). iii. It enables stakeholders to gain a quick the disclosures made. can be included in the content index as long The disclosure number refers to the unique numeric as they have a specific page number or a direct URL to identifier for each disclosure in the GRI Standards the webpage.. Any organization making a claim that its all pages and URLs where the information can be found. document. Section 6: Reporting practice Core Disclosure 102-55 GRI content index Reporting requirements The reporting organization shall report the following information: a.g. 6.g. the reporting organization shall: 6.3. either within the report or in other published materials. For each disclosure. and where permitted...1 include the words ‘GRI Content Index’ in the title. 102-53). the page number(s) or URL(s) where the information can be found. 6. if applicable. report has been prepared in accordance with the GRI See ‘Reporting required disclosures using references’ Standards is required to include a GRI content index in in GRI 101: Foundation for more information. (e. its report or provide a link to where the content index References to webpages and documents other than the can be found. include the title and publication year (e. GRI 102: General Disclosures 2016). the content index shall include: Disclosure 102-55 i. b.3. 102-1).3 When reporting the GRI content index as specified in Disclosure 102-55.3. The GRI content index.3 include in the report a link or reference to the GRI content index.

Section 6: Reporting practice Disclosure 102-55 Continued Material topics that are not covered by the GRI See clause 3. Table 1 of this Standard for an example of how to include these topics in the context index. too much text can diminish the clarity and navigation of the index. which specifies Standards but are included in the report are also the required information to provide when giving reasons required to be in the content index. See ‘Reporting for omission. for example to show the connection with other reporting standards or frameworks. Additional content can also be included in the content index. While in principle it is up to the reporting organization to add direct answers to the content index. as long as they do not compromise the readability of the content index. GRI 102: General Disclosures 2016 39 . on material topics’ in GRI 101: Foundation for more The organization can use Table 1 of this Standard as one information on how to report on these topics.2 in GRI 101: Foundation. and possible format to prepare the GRI content index. Such additions can be made to add clarity for stakeholders.

to report other " " " " " " appropriate disclosures] 40 . it is recommended. based on whether the report has been prepared in accordance with the Core or Comprehensive option] GRI 102: 102-1 Name of the Page 3 [this disclosure General Disclosures organization cannot be omitted] 2016 102-2 Activities. and services corporate website cannot be omitted] [direct hyperlink] " " " " " " Material topics [the list of material topics included in the report. brands. If the [title of topic-specific disclosure] Page 30 – material topic is not covered by an existing GRI Standard. as reported in Disclosure 102-47. The reporting organization is required to include any material topics reported on which are not covered by the GRI Standards] Emissions [example of topic covered by the topic-specific Standards] GRI 103: 103-1 Explanation of the Page 20 [this disclosure Management Approach material topic and its cannot be omitted] 2016 Boundaries 103-2 The management Page 21 – approach and its components " " " " " " GRI 305: Emissions 2016 305-1 Direct (Scope 1) GHG Page 22 – emissions 305-2 Energy indirect " " Information unavailable (Scope 2) GHG emissions for 305-2 [description of the steps being taken to obtain the data and the expected timeframe for doing so] " " " " " " Freedom of speech [example of topic not covered by the topic-specific Standards] GRI 103: 103-1 Explanation of the Page 28 [this disclosure Management Approach material topic and its cannot be omitted] 2016 Boundaries 103-2 The management Page 29 – approach and its components " " " " " " [not applicable. but not required. Pages 4-5 and [this disclosure products. Table 1 Example of a GRI content index GRI Content Index GRI Standard Disclosure Page number(s) Omission [include the title and [include the number and title for and/or URL(s) [see GRI 101: Foundation publication year for each of each disclosure made] for information on the GRI Standards used to reasons for omission] prepare the report] GRI 101: Foundation 2016 [GRI 101 does not include any disclosures] General Disclosures [the list of general disclosures made.

iii. A description of the organization’s policy and current practice with regard to seeking external assurance for the report. The confirmation in the annual report matter and assurance practices. Section 6: Reporting practice Core Disclosure 102-56 External assurance Reporting requirements The reporting organization shall report the following information: a. and then. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization’s sustainability report. is responsible for designing and implementing these • are demonstrably competent in both the subject internal controls. and do not engagement. These internal systems are also important to the overall integrity and Overall. but it is internal audit function as part of its processes for risk not required in order to make a claim that a report has management and for managing and reporting been prepared in accordance with the GRI Standards. External assurance can also refer to activities designed to result in published conclusions Guidance for Disclosure 102-56 about systems or processes (such as the process for An organization can use a variety of approaches to defining report content. standards for assurance. might relate only to such internal controls that are • apply quality control procedures to the assurance necessary for financial reporting purposes. an organization can (‘assurance providers’). information. sustainability report. including the assurance standards used. have systems of internal controls in place. If the report has been externally assured: Disclosure i. contained within it. This is different from activities designed to persons. or opinions. such as the use of professional Materiality principle or the stakeholder engagement assurance providers. for external assurance of reports that have used credibility of a report. or other external groups or process). The relationship between the organization and the assurance provider. Regardless of the specific approach. ii. and evidence-based processes In addition to external assurance. the GRI Standards. it is assess or validate the quality or level of performance expected that external assurance is conducted by of an organization. if satisfied. The GRI Standards use the term ‘external assurance’ An organization can also convene a stakeholder panel to refer to activities designed to result in published to review its overall approach to sustainability reporting conclusions on the quality of the report and the or to provide advice on the content of its sustainability information (whether it be qualitative or quantitative) report. GRI 102: General Disclosures 2016 41 . b. a description of what has and what has not been assured and on what basis. it is expected that the assurance providers: In some jurisdictions. and any limitations of the assurance process. The use of external assurance for sustainability reports An organization can also establish and maintain an is advised in addition to any internal resources. or who apply systematic. documented. statements. A reference to the external assurance report. such as issuing performance competent groups or persons who follow professional certifications or compliance assessments. corporate governance codes can require directors to inquire. If not included 102-56 in the assurance report accompanying the sustainability report. the level of assurance obtained. management impartial opinion or conclusions about the report. including the application of the seek external assurance. Guidance Background necessarily extend to those controls that would be An organization can use a variety of approaches to required to address the reliability of information in the enhance the credibility of its report. Generally. • are independent from the organization and to confirm in the annual report the adequacy of an therefore able to reach and publish an objective and organization’s internal controls.

Thus. systematic. and a summary of the work performed. and statements. evidence-based. • assess the extent to which the report preparer has applied the GRI Standards in the course of reaching its conclusions. it is expected that • assess whether the report provides a reasonable information for this disclosure is included in and balanced presentation of performance – broadly-accessible language. 42 GRI 102: General Disclosures 2016 . • issue a written report that is publicly available and includes: an opinion or set of conclusions. documented. not always accessible. which explains the nature of the assurance conveyed by the assurance report. or opinions can be technical and is characterized by defined procedures. a description of the responsibilities of the report preparer and the assurance provider. considering the veracity of data in the report as well as the overall selection of content. Section 6: Reporting practice Disclosure 102-56 Continued • conduct the engagement in a manner that is The language used in external assurance reports.

International Labour Organization (ILO) Convention 135. 2011. 1971. 6. United Nations (UN). ‘Collective Agreements Recommendation’. United Nations (UN). Authoritative intergovernmental instruments: 1.org/. 1981. accessed on 1 September 2016.un. ‘Workers’ Representatives Convention’. 1949. ‘Principles of Corporate Governance’. ‘Collective Bargaining Convention’. United Nations (UN). 3. International Labour Organization (ILO) Convention 154.org/global/statistics-and-databases/research-and-databases/kilm/lang--en/index. 9. United Nations (UN). 2008. ‘Protect. 11. accessed on 1 September 2016. 4.References The following documents informed the development of this Standard and can be helpful for understanding and applying it. 7. Key Indicators of the Labour Market (KILM). GRI 102: General Disclosures 2016 43 . ‘Right to Organise and Collective Bargaining Convention’. 15. http://www. 1951. International Labour Organization (ILO) Declaration. Respect and Remedy: a Framework for Business and Human Rights’. International Labour Organization (ILO) Convention 98. International Labour Organization (ILO) Recommendation 91. accessed on 1 September 2016. International Labour Organization (ILO).htm. 1993. ‘Declaration on Fundamental Principles and Rights at Work’. ‘Resolution concerning the International Classification of Status in Employment (ICSE)’. John Ruggie. International Labour Organization (ILO) Convention 87. 5. LABORSTA Internet. geographical sub-regions. ‘Freedom of Association and Protection of the Right to Organise Convention’. Composition of macro geographical (continental) regions. 1981. and selected economic and other groupings. Implementing the United Nations “Protect. 8. ‘Collective Bargaining Recommendation’. Respect and Remedy” Framework’.ilo. United Nations (UN) Declaration. 2. Report of the Special Representative of the Secretary-General on the Issue of Human Rights and Transnational Corporations and Other Business Enterprises. International Labour Organization (ILO) Recommendation 163. 14. 1948. 12. Organisation for Economic Co-operation and Development (OECD) Principles. 1998. International Labour Organization (ILO). 13.org/unsd/methods/m49/m49regin. 16.ilo. ‘Guiding Principles on Business and Human Rights. 2011. 10.htm. http://unstats. ‘The Rio Declaration on Environment and Development’. http://laborsta. 2004. International Labour Organization (ILO). 1992.

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GRI 103: MANAGEMENT APPROACH 2016 GRI 103 1 .

terms defined in the Glossary are underlined.org for the consideration of the GSSB. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. using ‘ctrl’ + click will open external links in a new browser window. Note: This document includes hyperlinks to other Standards. sector or geographic location. 2 GRI 103: Management Approach 2016 . use ‘alt’ + left arrow to return to the previous view. After clicking on a link. Any feedback on the GRI Standards can be submitted to standards@globalreporting. In most browsers. GRI 101: Foundation GRI Standards Glossary In the text of this Standard. Scope GRI 103: Management Approach sets out reporting requirements about the approach an organization uses to manage a material topic. Earlier adoption is encouraged. Contents Introduction 3 GRI 103: Management Approach 5 General requirements for reporting the management approach 5 Disclosure 103-1 Explanation of the material topic and its Boundary 6 Disclosure 103-2 The management approach and its components 8 Disclosure 103-3 Evaluation of the management approach 11 References 12 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). Normative This Standard is to be used together with the most recent versions of the references following documents. type. This Standard can be used by an organization of any size.

Each topic Standard includes disclosures specific to that topic. and society. There are two options for preparing a Figure 1 report in accordance (Core or Comprehensive). The full set can be to report the management approach for the topic. Foundation Starting point for using the An organization preparing a report in accordance GRI Standards with the GRI Standards uses this Standard. downloaded at www. a sustainability report that is in accordance with the Standards. These Standards 200 (Economic topics). modular standards. Any published materials that use 102 103 the GRI Standards in this way are to include a ‘GRI-referenced’ claim.globalreporting. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. GRI 101: Foundation is the starting point for using the GRI Standards. and the specific claims that organizations are required to include in any published materials. 300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). Disclosures Approach without preparing a report in accordance with GRI GRI the Standards. Economic Environmental Social Topic- specific Standards GRI GRI GRI 200 300 400 Select from these to report specific disclosures for each material topic GRI 103: Management Approach 2016 3 . To report contextual To report the information about management approach an organization for each material topic See Section 3 of GRI 101: Foundation for more information on how to use the GRI Standards. Using the GRI Standards and making claims organization preparing a sustainability report: GRI 101: Foundation There are two basic approaches for using the GRI GRI 102: General Disclosures Standards. or statement of use. about their impacts on the economy. These Standards are organized into three series: Reporting Standards (GRI Standards). the environment. interrelated. which an organization is required to include in any published materials. The GRI Standards can be used as a set to prepare on how to use and reference the Standards. Overview of the set of GRI Standards depending on the extent of disclosures included in the report. It has essential information 1. Universal Standards 2. For each way of using the Standards there GRI 103: Management Approach is a corresponding claim. and is designed to be used together with The GRI Standards are structured as a set of this Standard (GRI 103: Management Approach).Introduction A. Selected GRI Standards. to report its 101 management approach for each material topic. GRI GRI 103: Management Approach. or parts of their content. General Management can also be used to report specific information.org/standards/. There are three universal Standards that apply to every B.

Disclosure about an organization’s management approach also provides context for the information reported using topic-specific Standards (series 200. 300 and 400). requirements are presented in bold font and indicated with the word ‘shall’. environmental and social impacts related to material topics. analyzes. Topic-specific Standards can also contain additional reporting requirements. but not required. an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the Standards. Recommendations. however. These are mandatory instructions. These are cases where a particular course of action is encouraged. Requirements are to be read in the context of recommendations and guidance. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. See GRI 101: Foundation for more information. and responds to its actual and potential impacts. recommendations and guidance The GRI Standards include: Requirements. 4 GRI 103: Management Approach 2016 . This provides narrative information about how the organization identifies. Guidance. In the text. These sections include background information. In the text. C. This can be especially useful for explaining quantitative information to stakeholders. the word ‘should’ indicates a recommendation. and can be applied to a wide variety of topics. The reporting requirements in this Standard have a generic form. Requirements. explanations and examples to help organizations better understand the requirements. reporting recommendations and/or guidance for reporting management approach information about the topic in question. D. An organization preparing a report in accordance with the GRI Standards is required to report its management approach for each material topic using this Standard. Background context Management approach disclosures enable an organization to explain how it manages the economic.

Guidance Guidance for clause 1.1 If management approach disclosures are combined for a group of material topics. with a clear explanation of the topics it covers.2 If there is no management approach for a material topic.2. or 1. the reporting organization shall describe: 1.2. 1. Such information can be provided once in a report. the reporting organization shall state which topics are covered by each disclosure. GRI 103: Management Approach 2016 5 .2 the reasons for not having a management approach. These are set out in the Standard as follows: • General requirements for reporting the management approach • Disclosure 103-1 Explanation of the material topic and its Boundary • Disclosure 103-2 The management approach and its components • Disclosure 103-3 Evaluation of the management approach General requirements for reporting the management approach Reporting requirements 1.1 any plans to implement a management approach.GRI 103: Management Approach This Standard includes general requirements and disclosures for reporting the management approach for material topics. such as policies or specific actions. the narrative description does not need to be repeated for each topic. apply to more than one material topic.1 If an organization’s management approach or its components.

and the reasonable expectations and interests of such as entities in its value chain. In this case. 2011. OECD Guidelines for Multinational Enterprises. 2011. Disclosure 103-1 Explanation of the material topic and its Boundary Reporting requirements For each material topic. but also on impacts it contributes Boundary would identify the specific subsidiary to. 3 These are the entities included in the organization’s consolidated financial statements or equivalent documents. or is directly linked to the impacts through its business relationships. ‘customers using washing machines manufactured by the that the organization used to identify the impacts organization’. or position in the value chain. Any specific limitation regarding the topic Boundary. Respect and Remedy” Framework’.1 impact is caused by the activities of this subsidiary In the context of this GRI Standard. such as their type. such as due diligence. 6 GRI 103: Management Approach 2016 . ‘Guiding Principles on Business and Human Rights. Implementing the United Nations “Protect. business relationships can include relationships with 1 These concepts are based on the following instruments: • Organisation for Economic Co-operation and Development (OECD). or ‘trading related to the topic. whether the organization has caused or contributed to the impacts. The list of material topics impacts for a material topic occur. products or services. an organization’s (the organization’s involvement). and any Material topics are those that reflect an organization’s other non-State or State entity directly linked to its significant economic. where the impacts occur. (where the impacts occur) and the fact that the products or services through a business relationship.2 or that substantively influence the assessments and The topic Boundary is the description of where the decisions of stakeholders. the reporting organization shall report the following information: a. which has significantly impacted on the organization preparing a report in accordance with availability of water for the local communities in the GRI Standards is expected to report not only on the area. which can be entities in the organization. Respect and Remedy” Framework’. the organization can identify the entities where impacts The explanation of why the topic is material can include: occur. When describing ‘where the impacts occur’. 2 Source: United Nations (UN). 103-1 ii. 2011. Disclosures. An explanation of why the topic is material. The entities can be stakeholders regarding the topic.3 • a description of the significant impacts identified and/or entities with which it has a business relationship. grouped based on their attributes. • United Nations (UN). location. b. which includes a description of: Disclosure i. Guidance Guidance for Disclosure 103-1-a business partners. business operations. entities in its value chain. For more information on identifying material topics. environmental and social impacts. Examples include • a description of the process. The Boundary for the material topic. Guidance for Disclosure 103-1-b Example of impacts that occur in the organization: Organizations might be involved with impacts • The subsidiary of an organization operates in a either through their own activities or as a result of water-stressed area and uses large amounts of their business relationships with other entities. ‘Guiding Principles on Business and Human Rights. as reported under Disclosure 102-45 of GRI 102: General Disclosures. An water. subsidiaries of the organization’. Implementing the United Nations “Protect. see GRI 101: Foundation. and the organization’s is reported in Disclosure 102-47 of GRI 102: General involvement with these impacts. c. and impacts that are directly linked to its activities. For example. ‘chemical suppliers in region X’. the organization’s involvement with the impacts. the description of the topic impacts it causes.

GRI 103: Management Approach 2016 7 . See GRI 101: Foundation for more information on reasons for omission. but can use the recognized reasons for omission for topic- specific disclosures. it may not be possible to report some topic-specific disclosures. Source: United Nations (UN). For example. ‘Guiding Principles on Business and Human Rights. In these cases. and the fact that the impacts are directly linked to the organization’s products via its relationship with those suppliers (the organization’s involvement). if the Boundary for a topic includes part of the supply chain.Disclosure 103-1 Continued Example of impacts that occur as a result of the organization’s business relationships with other entities: • An organization discovers through its due diligence that a number of its suppliers in region X do not uphold basic health and safety standards at the factories where its products are being manufactured. The topic Boundary can vary by topic. The organization has identified potential significant impacts on the health and safety of its suppliers’ workers. Guidance for Disclosure 103-1-c In some cases. to prepare a report in accordance with the GRI Standards. the description of the topic Boundary would identify the organization’s suppliers or group of suppliers in region X manufacturing its products (where the impacts occur). the organization is still required to report its management approach for the topic. Respect and Remedy” Framework’. In this case. In situations where the organization does not have leverage4 over the entities that cause or contribute to these impacts. if the Boundary of a topic extends beyond the organization. 4 Leverage is considered to exist where the organization has the ability to effect change in the wrongful practices of an entity that causes a harm. Implementing the United Nations “Protect. the organization might not be able to access the necessary information from suppliers. 2011. the organization is still expected to report on these impacts and how it has responded to them.

Commitments 103-2 iii.2 whether the commitment to manage the topic is based on regulatory compliance or extends beyond it.3 When reporting on policies as specified in Disclosure 103-2-c-i. or to approach to managing the material topic and its impacts.3. enhance positive impacts. 1.3 Any references the policies make to international standards and widely-recognized initiatives. Resources vi. Reporting recommendations 1. 1. 1. Responsibilities v. if the management approach includes that component: i.3.4. An explanation of how the organization manages the topic. the reporting organization shall report the following information: a.2 An identification of the person or committee responsible for approving the policies. projects. or link to the publicly-available policies that cover the topic. such as processes. 8 GRI 103: Management Approach 2016 . summary. Goals and targets iv. Disclosure 103-2 The management approach and its components Reporting requirements For each material topic. mitigate. 1.4.4 When reporting on commitments as specified in Disclosure 103-2-c-ii. the reporting organization should provide a statement of intent to manage the impacts for the topic. b.4 The date of issue and last review date of the policies.1 the organization’s position towards the topic. 1.4. 1. as well as the following information: 1.1 The range and location of entities covered by the policies. c. A statement of the purpose of the management approach.3. Grievance mechanisms vii. the reporting organization should provide an abstract. Policies Disclosure ii. A description of the following. or remediate negative impacts. or explain: 1.3.3 compliance with international standards and widely-recognized initiatives related to the topic. Specific actions. programs and initiatives Guidance Guidance for Disclosure 103-2 Guidance for Disclosure 103-2-b The reporting organization is expected to provide The purpose of the management approach can be to sufficient information for report users to understand its avoid.

6 The process to address and resolve grievances.7 The disclosure of the highest governance body’s This explanation can include expenditures to responsibilities for economic.7 When reporting on resources as specified in Disclosure 103-2-c-v.8. research and development.5.9. 1. Guidance Guidance for clause 1.1 who is assigned responsibility for managing the topic.1 the range of entities covered by each of the actions and their location. including how decisions are made. mitigate.9. training and education.4 The expected timeline for achieving each goal and target. 1.8.5 How the mechanism is managed. 1.9.Disclosure 103-2 Continued 1. 1. 1.5 When reporting on goals and targets as specified in Disclosure 103-2-c-iii.8.2 whether the responsibility is linked to performance assessments or incentive mechanisms.3 whether the actions are short.5.8.8 When reporting on grievance mechanisms as specified in Disclosure 103-2-c-vi. the reporting organization should explain the resources allocated for managing the topic. the reporting organization should explain: 1.5 Whether goals and targets are mandatory (based on legislation) or voluntary.1 The baseline and context for goals and targets. social topics is covered in Section 4 of GRI 102: for example.7 The effectiveness criteria used. If they are mandatory. 1.4 how actions are prioritized. This includes.5. 1.9.1 The ownership of the mechanism.6. environmental. expenditures on equipment. external certification of management systems.8.8. 1. 1. 1.3 The organization’s activities that are covered by the mechanism. operating materials and services.6 When reporting on responsibilities as specified in Disclosure 103-2-c-iv.2 The purpose of the mechanism and its relationship to other grievance mechanisms.2 whether the actions are ad hoc or systemic.8.5. medium. 1. mitigate and remediate impacts. 1. or long-term.9 When reporting on specific actions as specified in Disclosure 103-2-c-vii. human or technological.5.4 The intended users of the mechanism. the reporting organization should explain for each grievance mechanism reported: 1. such as financial.6 Guidance for clause 1. 1.6. as well as the rationale for the allocation. or remediate the negative impacts with respect to the topic. 1. 1. or the installation of new technologies. the reporting organization should explain: 1. 1. the reporting organization should provide the following information: 1.6 whether actions take international norms or standards into account.9. GRI 103: Management Approach 2016 9 . 1. 1. and prevent. maintenance.3 The expected result (quantitative or qualitative).5 whether the actions are part of a due diligence process and aim to avoid. 1.2 The range and location of entities included in the goals and targets. the organization should list the relevant legislation. 1.9. General Disclosures.

transparent. and how remedy was provided. The management of a grievance mechanism can depend on whether the grievance mechanism is an operational mechanism. the organization can report the This Standard covers grievance mechanisms that are following for each mechanism: linked to the reporting organization. Mechanisms established by the organization are referred • The number of grievances that were resolved to as ‘operational-level’ grievance mechanisms. community organizations or trade unions. can occur at the organization level or at a lower level.9. 10 GRI 103: Management Approach 2016 . and their trade unions. equitable.8 Where relevant. For operational- level mechanisms to be effective. the UN Protect. Guidance for clause 1. rights-compatible. and a source of continuous learning. accessible. the organization is expected to and Human Rights’. impacts. and social topic or impact. • helping to identify negative impacts. initiatives. the organization can indicate whether the grievance • The number of grievances that were resolved by mechanism is an operational mechanism. If it will provide context on significant negative Grievance mechanisms can serve multiple purposes. including suppliers. For a description of each of these criteria. are involved in the design of the mechanism. and Remedy: a Framework for Business and Human judicial mechanisms. workers who are not employees. The organization can disclose whether stakeholders. Respect mechanism precludes access to judicial or other non. see Guiding Principle 31 in the United Nations (UN) ‘Guiding Principles on Business and Human Rights’. they are expected to be based on engagement and dialogue. information on grievance mechanisms can also be useful for reporting Disclosures 103-1 and 103-3 of International norms and standards include the this Standard. or can interfere with the legitimate Rights. Such mechanisms • The total number of grievances filed through can be industry. These during the reporting period. environmental. multi-stakeholder or other collaborative the mechanism during the reporting period. or whether it involves other organizations. disclose this. and civil society or local communities). It can also disclose whether stakeholders have a role in monitoring the effectiveness of the mechanism. management approach. of the grievance. (or reviewed) during the reporting period. other organizations.6 As such. or whether it remediation. and the party that filed the grievance (including: employees. Disclosure 103-2 Continued Guidance for clause 1. Effectiveness criteria can include whether the grievance mechanism is legitimate. or formally involving. These effectiveness criteria can be applied to grievance mechanisms addressing any economic. business partners such as • informing the effectiveness of the organization’s suppliers. the organization can provide a breakdown which include: of the number of grievances by the nature and location • providing remedy when negative impacts occur. Organisation for Economic Co-operation and Development (OECD) OECD Guidelines for In situations where the use of the grievance Multinational Enterprises. is a collaborative mechanism established by. They can also be processes established by • The number of grievances that were addressed the organization. predictable. and the UN ‘Guiding Principles on Business role of trade unions. were resolved during the reporting period. such as a site or project level. • The number of grievances filed through the mechanism prior to the reporting period that When explaining the ownership of the mechanisms.

• external performance ratings. • progress made in implementing the management approach. • measurement systems. Guidance for Disclosure 103-3-a-ii The explanation of these results can include: • disclosures from the GRI Standards or organization- specific measurements used to report results. 103-3 ii. system. • challenges and gaps in the management approach. iii. the results of the evaluation of the management approach. • how results are communicated. • benchmarking. any related adjustments to the management approach. • performance against goals and targets. Guidance Guidance for Disclosure 103-3-a-i Guidance for Disclosure 103-3-a-iii Mechanisms for monitoring the effectiveness of the Adjustments to the management approach as a result management approach can include: of the evaluation can include: • internal or external auditing or verification • changes in the allocation of resources. including key successes and shortcomings. or targets. (type. GRI 103: Management Approach 2016 11 . • stakeholder feedback. scope). • any obstacles encountered. unsuccessful endeavors. the mechanisms for evaluating the effectiveness of the management approach. • grievance mechanisms. the reporting organization shall report the following information: a. An explanation of how the organization evaluates the management approach. and any lessons learned in the process. Disclosure 103-3 Evaluation of the management approach Reporting requirements For each material topic. goals. including: Disclosure i. • specific actions aimed at improving performance.

4. Respect and Remedy” Framework’. United Nations (UN). Protect. References The following documents informed the development of this Standard and can be helpful for understanding and applying it. Organisation for Economic Co-operation and Development (OECD). Authoritative intergovernmental instruments: 1. OECD Guidelines for Multinational Enterprises. 2. ‘Guiding Principles on Business and Human Rights. Implementing the United Nations “Protect. United Nations (UN). 2011. 3. John Ruggie. Report of the Special Representative of the Secretary-General on the Issue of Human Rights and Transnational Corporations and Other Business Enterprises. Respect and Remedy: a Framework for Business and Human Rights. 2008. United Nations (UN). 12 GRI 103: Management Approach 2016 . 2011. 2011.

or transferred in any form or by any means (electronic. photocopied. recorded. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. Amsterdam © 2016 GRI All rights reserved. neither this document nor any extract from it may be reproduced.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). or the use of reports based on the GRI Standards and related Interpretations. translated. mechanical. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. GRI and logo. Copyright and trademark notice standards@globalreporting. stored. The Netherlands ISBN: 978-90-8866-057-3 13 . However. Legal liability This document. designed to promote sustainability reporting. Neither the GRI Board of Directors.org preparing a sustainability report is permitted without prior permission from GRI. PO Box 10039 Global Reporting Initiative. or otherwise) for any other purpose without prior written GRI permission from GRI. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. The reproduction and distribution of this document for information and/or use in www. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative.globalreporting. GSSB and logo.

GRI 201: ECONOMIC PERFORMANCE 2016 GRI 201 1 .

This Standard can be used by an organization of any size. sector or geographic location that wants to report on its impacts related to this topic. type. Normative This Standard is to be used together with the most recent versions of the following references documents. Scope GRI 201: Economic Performance sets out reporting requirements on the topic of economic performance. In most browsers. Contents Introduction 3 GRI 201: Economic Performance 5 1. terms defined in the Glossary are underlined. Note: This document includes hyperlinks to other Standards. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. Topic-specific disclosures 6 Disclosure 201-1 Direct economic value generated and distributed 6  Disclosure 201-2 F inancial implications and other risks and opportunities due to climate change 9 Disclosure 201-3 Defined benefit plan obligations and other retirement plans 11 Disclosure 201-4 Financial assistance received from government 12 References 13 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). Any feedback on the GRI Standards can be submitted to standards@globalreporting. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. use ‘alt’ + left arrow to return to the previous view. 2 GRI 201: Economic Performance 2016 . Management approach disclosures 5 2. Earlier adoption is encouraged. using ‘ctrl’ + click will open external links in a new browser window.org for the consideration of the GSSB. After clicking on a link.

without To report contextual To report the preparing a report in accordance with information about management approach the Standards. and society.Introduction A. The full set can be report the management approach for the topic. modular standards. Selected GRI Standards.globalreporting. Figure 1 Overview of the set of GRI Standards 1. Each topic Standard includes disclosures specific to that topic.org/standards/. The GRI Standards can be used as a set to prepare a sustainability report that is in accordance with the Standards. if this is one of its Disclosures Approach material topics. an organization is required to include in any published materials. or parts of their content. Any published materials that use an organization for each material topic the GRI Standards in this way are to include a ‘GRI-referenced’ claim. GRI GRI 102 103 2. can also be used to report specific information. information on how to use the GRI Standards. There are two options for preparing a Foundation Starting point for using the report in accordance (Core or Comprehensive). For each way of using the Standards there the GRI Standards. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. GRI 101: Foundation GRI 102: General Disclosures B. GRI Standards depending on the extent of disclosures included in GRI the report. These Standards 200 (Economic topics). Economic Environmental Social See Section 3 of GRI 101: Foundation for more Topic. which is used to interrelated. Using the GRI Standards and making claims GRI 103: Management Approach There are two basic approaches for using the GRI GRI 101: Foundation is the starting point for using Standards. Select from these to report specific disclosures for each material topic GRI 201: Economic Performance 2016 3 . 101 Universal An organization preparing a report in accordance Standards with the GRI Standards uses this Standard. These Standards are organized into three series: Reporting Standards (GRI Standards). It has essential information is a corresponding claim. the environment. which on how to use and reference the Standards. or statement of use. specific Standards GRI GRI GRI and the specific claims that organizations are 200 300 400 required to include in any published materials. 300 (Environmental topics) and are designed to be used by organizations to report about 400 (Social topics). downloaded at www. their impacts on the economy. GRI 201: Economic Performance is a topic-specific There are three universal Standards that apply to every GRI Standard in the 200 series (Economic organization preparing a sustainability report: topics). General Management GRI 201: Economic Performance. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach.

and global levels. requirements are presented in bold font and indicated with the word ‘shall’. the financial assistance it receives from any government. the word ‘should’ indicates a recommendation. national. GRI 201 addresses the topic of economic performance. and the financial implications of climate change. The disclosures in this Standard can provide information about an organization’s impacts related to economic performance. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. See GRI 101: Foundation for more information. C. These are cases where a particular course of action is encouraged. In the text. an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the Standards. recommendations and guidance The GRI Standards include: Requirements. and the main economic impacts of an organization throughout society. however. These concepts are covered in key instruments of the Organisation for Economic Co-operation and Development: see References.  uidance. but not required. explanations and examples to help organizations better understand the requirements. Requirements are to be read in the context of recommendations and guidance. In the text. Requirements. its defined benefit plan obligations. This includes the economic value generated and distributed (EVG&D) by an organization. These are mandatory instructions. D. 4 GRI 201: Economic Performance 2016 . Background context In the context of the GRI Standards. and how it manages them. and on economic systems at local. the economic dimension of sustainability concerns an organization’s impacts on the economic conditions of its stakeholders. These sections include background G information. Recommendations. The Standards in the Economic series (200) address the flow of capital among different stakeholders.

this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 201-1 Direct economic value generated and distributed • Disclosure 201-2 F inancial implications and other risks and opportunities due to climate change • Disclosure 201-3 Defined benefit plan obligations and other retirement plans • Disclosure 201-4 Financial assistance received from government 1. the associated impacts. as well as reporting topic-specific disclosures for those topics.1 The reporting organization shall report its management approach for economic performance using GRI 103: Management Approach. Therefore. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. GRI 103 specifies how to report on the management approach and what information to provide. GRI 201: Economic Performance 2016 5 .GRI 201: Economic Performance This Standard includes disclosures on the management approach and topic-specific disclosures. Reporting requirements 1. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. and stakeholders’ reasonable expectations and interests.

Guidance Background Guidance for Disclosure 201-1 Information on the creation and distribution of economic Revenues value provides a basic indication of how an organization An organization can calculate revenues as net sales plus has created wealth for stakeholders. for example: • the relevant International Financial Reporting Standards (IFRS). or market levels. discounts. report EVG&D separately at country. or its internally audited management accounts. useful picture of the direct monetary value added to local economies. organization. • national or regional standards recognized internationally for the purpose of financial reporting. compile the EVG&D from data in the organization’s audited financial or profit and loss (P&L) statement. Topic-specific disclosures An organization is expected to compile information for economic disclosures using figures from its audited financial statements or from its internally-audited management accounts. 2. • dividends from shareholdings. 2. Direct economic value generated and distributed (EVG&D) on an accruals basis. iii. Economic value distributed: operating costs. Disclosure 201-1 Direct economic value generated and distributed Reporting requirements The reporting organization shall report the following information: a. received as: If presented in country-level detail. If data are presented on a cash basis. whenever possible. payments to government by country. if applicable. Direct economic value generated: revenues. report the justification for this decision in addition to reporting the following basic components: i.1 When compiling the information specified in Disclosure 201-1. Economic value retained: ‘direct economic value generated’ less ‘economic value distributed’. the reporting organization shall. payments to providers of capital. Disclosure 201-1 ii. Where significant. published by the International Accounting Standards Board (IASB). 6 GRI 201: Economic Performance 2016 . Data can be compiled using. and the criteria used for defining significance. Several components revenues from financial investments and sales of assets. of the economic value generated and distributed Net sales can be calculated as gross sales from products (EVG&D) also provide an economic profile of an and services minus returns. EVG&D can provide a • interest on financial loans. regional. b. • the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants (IFAC). and allowances. and the Interpretations developed by the IFRS Interpretations Committee (specific IFRS are referenced for some of the disclosures). and community investments. which can be useful for normalizing other Revenues from financial investments can include cash performance figures. employee wages and benefits. including the basic components for the organization’s global operations as listed below.

Total community investments refers to actual • f acilitation payments (since these have a clear expenditures in the reporting period. levies. and educational events. example of support for ongoing facilities or programs Total benefits can include: can include the organization funding the daily operations of a public facility. Revenues from sale of assets can include: • physical assets. insurance. the organization and benefits. but are also addressed separately in more educational grants. purchased. as well as operating costs of employees can include employee taxes. national. An organization can calculate community investments • royalties. Costs related to workers who are not employees working Payments to government exclude deferred taxes. An organization can calculate payments to governments product components. GRI 201: Economic Performance 2016 7 . • arrears of dividends due to preferred shareholders. commercial objective).Disclosure 201-1 Continued • royalties. temporary placement agencies and property. rather than under employee wages If operating in more than one country. exclusively commercial (donations to political parties can interest-free loans. if outside trainers are used. such as intellectual property rights. Interest payments made to providers of loans can and equipment. Amounts paid to government institutions on behalf in addition to capital costs. such as An organization can calculate payments to providers property rental. not commitments. detail in GRI 415: Public Policy). infrastructure. the target beneficiaries are external to the organization • The use of facilitation payments is also addressed can include: in GRI 205: Anti-corruption. NGOs and research institutes (unrelated to the organization’s Employee wages and benefits commercial research and development). Operating costs An organization can calculate operating costs as cash Payments to government payments made outside the organization for materials. an organization can include costs of goods and labor. benefits as total payroll (including employee salaries such as recreational facilities. and for support of ongoing facilities or programs. costs of protective equipment or other cost items directly related to the employee’s job function). as voluntary donations plus investment of funds in the • payments for contract workers. and local levels. can report taxes paid by country. facilities. public transport assistance. company vehicles. Community investments • license fees. Payments to providers of capital • direct income generated from assets. including arts of employees) plus total benefits (excluding training. and amounts paid to government institutions on behalf • direct costs of social programs. and services purchased. Services purchased can include payments to Organization taxes can include corporate. If reporting infrastructure investments. including the definition Operating costs can include: of segmentation used. such as property. • interest on all forms of debt and borrowings designs. • contributions to charities. and other organizations providing services. Voluntary donations and • training costs. be included. of capital as dividends to all shareholders. and redundancy payments. in an operational role are included as part of services because they may not be paid. • regular contributions. Community investments exclude legal and commercial activities or where the purpose of the investment is • other employee support. such as to pensions. An unemployment funds. investment of funds in the broader community where • personal protective clothing. An organization can calculate employee wages and • funds to support community infrastructure. such as housing. plus interest payments made to providers of loans. (not only long-term debt). self-employed persons. include: • intangibles. broader community where the target beneficiaries are external to the organization. income. and brand names. • property rental. and private health. as all of the organization’s taxes plus related penalties paid at the international.

Infrastructure investments driven primarily by core business needs can include. The calculation of investment can include infrastructure built outside the main business activities of the organization. or to facilitate the business operations of an organization. 8 GRI 201: Economic Performance 2016 . building a road to a mine or a factory. 6. for example. See references 5. Disclosure 201-1 Continued Community investments also exclude any infrastructure investment that is driven primarily by core business needs. 7 and 9 in the References section. such as a school or hospital for workers and their families.

ambient temperature. including: i.3. 201-2 ii. a description of the impact associated with the risk or opportunity. the extent to which the impact affects the organization financially). 2. 2. iii. 2. Reporting recommendations 2. classified as: • changes in sea level.3 capital availability and investment opportunities. 2. the reporting organization should report the following additional characteristics for the identified risks and opportunities: 2. v. such as water scarcity. • other including heat-related illness or disease.6 Magnitude of impact (if occurring.5 Likelihood (the probability of the impact on the organization).3. Guidance Guidance for Disclosure 201-2 Physical risks and opportunities can include: Risk and opportunities due to climate change can be • the impact of more frequent and intense storms. if the reporting organization does not have a system in place to calculate the financial implications or costs.3 Direct and indirect impacts (whether the impact directly affects the organization. 2.4 The potential impacts generally. the methods used to manage the risk or opportunity. Disclosure 201-2 Financial implications and other risks and opportunities due to climate change Reporting requirements The reporting organization shall report the following information: a.4. or indirectly affects the organization via its value chain). revenue.1 capital and operational costs. GRI 201: Economic Performance 2016 9 .4. and the need to relocate operations. a description of the risk or opportunity and its classification as either physical.3. the financial implications of the risk or opportunity before action is taken. or to make revenue projections. • regulatory • impacts on workers – such as health effects.3 When compiling the information specified in Disclosure 201-2. Disclosure regulatory.3.2 When compiling the information specified in Disclosure 201-2. or expenditure. 2.2 demand for products and services.4.2 The projected time frame in which the risk or opportunity is expected to have substantive financial implications.3.1 A description of the risk or opportunity driver. the costs of actions taken to manage the risk or opportunity.3.3. • physical and water availability.3. 2. it shall report its plans and timeline to develop the necessary systems. or other. or a physical driver.3. 2. including increased or decreased: 2. Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations. such as a particular piece of legislation. iv.

10 GRI 201: Economic Performance 2016 . organizations that • carbon capture and storage. stakeholders. Disclosure 201-2 Continued Other risks and opportunities can include the availability Background of new technologies. their investors. created. Methods used to manage the risk or opportunity can As governments move to regulate activities that include: contribute to climate change. venting. See references 2. (GHG) emissions can also create opportunities for • improving energy efficiency. This is especially the case for organizations that can use or produce energy and energy-efficient products • renewable energy certificates. organizations as new technologies and markets are • flaring. 3 and 4 in the References section. • use of carbon offsets. are directly or indirectly responsible for emissions • fuel switching. and their customer behavior. and fugitive emission reduction. as well as changes in to organizations. or services to address Climate change presents risks and opportunities challenges related to climate change. products. limits on greenhouse gas energy. more effectively. However. face regulatory risks and opportunities. Risks can include increased costs or other factors impacting • use of renewable and lower carbon footprint competitiveness.

Disclosure ii. Guidance Guidance for Disclosure 201-3 Background The structure of retirement plans offered to employees When an organization provides a retirement plan for can be based on: its employees. the extent to which the scheme’s liabilities are estimated to be covered by the assets that have been set aside to meet them. b.4. Defined benefit plans have potential implications for • other types of retirement benefits. Thus. If the plan’s liabilities are met by the organization’s general resources. and report aggregated totals. If a separate fund exists to pay the plan’s pension liabilities: i. if any. Disclosure 201-3 Defined benefit plan obligations and other retirement plans Reporting requirements The reporting organization shall report the following information: a. employers in terms of the obligations that need to be Different jurisdictions. or country-based schemes. 2. Reporting recommendations 2. these benefits can become a commitment • defined benefit plans. the reporting organization should: 2. have varying met. explain the strategy. however IAS 19 covers long-term financial and strategic planning on the part additional topics.1 calculate the information in accordance with the regulations and methods for relevant jurisdictions. or the quality of the benefits. regional. Level of participation in retirement plans. and the timescale. do not guarantee access to a retirement plan used to determine plan coverage. when that estimate was made. If a fund set up to pay the plan’s pension liabilities is not fully covered.4. adopted by the employer to work towards full coverage. by which the employer hopes to achieve full coverage. the estimated value of those liabilities.2 use the same consolidation techniques as those applied in preparing the financial accounts of the organization. such as participation in mandatory or voluntary schemes. a properly funded pension plan International Accounting Standards Board (IASB) can help to attract and maintain employees and support IAS 19 Employee Benefits. Other types of plans. d. the basis on which that estimate has been arrived at. the type of plan chosen has implications for both employees and Note that benefit pension plans are part of the employers. or those with financial impact. GRI 201: Economic Performance 2016 11 . if any. 201-3 iii. Conversely. c. See reference 7 in the References section.4 When compiling the information specified in Disclosure 201-3. that members of the schemes plan on for their long-term economic well-being. such as countries. e. Percentage of salary contributed by employee or employer. such as defined contribution interpretations and guidance regarding calculations plans. of the employer. • defined contribution plans.

the reporting organization shall identify the monetary value of financial assistance received from government through consistent application of generally accepted accounting principles. b. royalty holidays. vi. c. financial incentives. The information in 201-4-a by country. other financial benefits received or receivable from any government for any operation. research and development grants. and the extent to which. 2. iii. vii. Guidance Background This disclosure provides a measure of governments’ contributions to an organization. ii. 201-4 v. See reference 8 in the References section. financial assistance from Export Credit Agencies (ECAs). subsidies. Total monetary value of financial assistance received by the organization from any government during the reporting period. Whether. Disclosure iv. and other relevant types of grant. in comparison with taxes paid. awards. investment grants.5 When compiling the information specified in Disclosure 201-4. can be useful for developing a balanced picture of the transactions between the organization and government. The significant financial assistance received from a government. Disclosure 201-4 Financial assistance received from government Reporting requirements The reporting organization shall report the following information: a. 12 GRI 201: Economic Performance 2016 . viii. tax relief and tax credits. any government is present in the shareholding structure. including: i.

3. International Accounting Standards Board (IASB). Climate Disclosure Standards Board (CDSB). GRI 201: Economic Performance 2016 13 . 2011. IFRS 8 Operating Segments. 9. Climate Change Reporting Framework – Edition 1. 2001. 6. OECD Guidelines for Multinational Enterprises. Carbon Disclosure Project (CDP). International Accounting Standards Board (IASB). Other relevant references: 2. Organisation for Economic Co-operation and Development (OECD). updated annually. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance. 5. IAS 18 Revenues. October 2012. Authoritative intergovernmental instruments: 1. 8. June 2012. Climate Change Reporting Framework Boundary Update. IAS 12 Income Taxes. 7. 4. International Accounting Standards Board (IASB). 2001. 2006. Climate Disclosure Standards Board (CDSB). International Accounting Standards Board (IASB). 2001. International Accounting Standards Board (IASB). IAS 19 Employee Benefits. Guidance for companies responding to the Investor CDP Information Request.1.References The following documents informed the development of this Standard and can be helpful for understanding and applying it. 2001.

or transferred in any form or by any means (electronic. Copyright and trademark notice standards@globalreporting. designed to promote sustainability reporting. Legal liability This document. or otherwise) for any other purpose without prior written GRI permission from GRI.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). However.org preparing a sustainability report is permitted without prior permission from GRI. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. photocopied. stored. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative.globalreporting. or the use of reports based on the GRI Standards and related Interpretations. GRI and logo. recorded. mechanical. neither this document nor any extract from it may be reproduced. translated. Amsterdam © 2016 GRI All rights reserved. The reproduction and distribution of this document for information and/or use in www. GSSB and logo. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. PO Box 10039 Global Reporting Initiative. The Netherlands ISBN: 978-90-8866-058-0 14 . Neither the GRI Board of Directors. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports.

GRI 202: MARKET PRESENCE 2016 GRI 202 1 .

Earlier adoption is encouraged. type. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. Note: This document includes hyperlinks to other Standards.org for the consideration of the GSSB. using ‘ctrl’ + click will open external links in a new browser window. sector or geographic location that wants to report on its impacts related to this topic. Topic-specific disclosures 6 Disclosure 202-1 R  atios of standard entry level wage by gender compared to local minimum wage 6  Disclosure 202-2 P  roportion of senior management hired from the local community 8 References 9 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). In most browsers. Normative This Standard is to be used together with the most recent versions of the following references documents. After clicking on a link. terms defined in the Glossary are underlined. 2 GRI 202: Market Presence 2016 . Any feedback on the GRI Standards can be submitted to standards@globalreporting. This Standard can be used by an organization of any size. Scope GRI 202: Market Presence sets out reporting requirements on the topic of market presence. use ‘alt’ + left arrow to return to the previous view. Management approach disclosures 5 2. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. Contents Introduction 3 GRI 202: Market Presence 5 1.

the environment. 300 (Environmental topics) and are designed to be used by organizations to report about 400 (Social topics). It has essential information an organization is required to include in any published on how to use and reference the Standards.org/standards/. The full set can be report the management approach for the topic. There are two options for preparing a report in accordance (Core or Comprehensive). Foundation Starting point for using the depending on the extent of disclosures included in GRI Standards the report. organization preparing a sustainability report: GRI 101: Foundation B. required to include in any published materials. modular standards.Introduction A.globalreporting. These Standards 200 (Economic topics). their impacts on the economy. To report contextual To report the Any published materials that use the GRI Standards in information about management approach this way are to include a ‘GRI-referenced’ claim. Each topic Standard includes disclosures specific to that topic. or statement of use. GRI 101 An organization preparing a report in accordance Universal with the GRI Standards uses this Standard. Selected GRI Standards. These Standards are organized into three series: Reporting Standards (GRI Standards). Economic Environmental Social and the specific claims that organizations are Topic. materials. which is used to interrelated. Disclosures Approach GRI GRI 2. if this is one of its General Management material topics. specific Standards GRI GRI GRI 200 300 400 Select from these to report specific disclosures for each material topic GRI 202: Market Presence 2016 3 . The GRI Standards can be used as a set to prepare Figure 1 Overview of the set of GRI Standards a sustainability report that is in accordance with the Standards. 102 103 can also be used to report specific information. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. Standards GRI 202: Market Presence. an organization for each material topic See Section 3 of GRI 101: Foundation for more information on how to use the GRI Standards. For each way of using the Standards there GRI 101: Foundation is the starting point for using is a corresponding claim. a nd society. which the GRI Standards. GRI 202: Market Presence is a topic-specific GRI There are three universal Standards that apply to every Standard in the 200 series (Economic topics). without preparing a report in accordance with the Standards. downloaded at www. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. or parts of their content. Using the GRI Standards and making claims GRI 102: General Disclosures GRI 103: Management Approach There are two basic approaches for using the GRI Standards. 1.

C. national. It does not focus on the financial condition of an organization. the word ‘should’ indicates a recommendation. Requirements are to be read in the context of recommendations and guidance. but not required. Requirements. For example. explanations and examples to help organizations better understand the requirements. In the text. D. covering its contribution to economic development in the local areas or communities where it operates. and the main economic impacts of an organization throughout society. GRI 202 addresses the topic of an organization’s market presence. These sections include background G information. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. and how it manages them. an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the Standards. Recommendations. In the text. this can include the organization’s approaches to remuneration or local hiring. and global levels. These are cases where a particular course of action is encouraged. requirements are presented in bold font and indicated with the word ‘shall’. 4 GRI 202: Market Presence 2016 . recommendations and guidance The GRI Standards include: Requirements. The disclosures in this Standard can provide information about an organization’s impacts related to market presence. The Standards in the Economic series (200) address the flow of capital among different stakeholders. Background context In the context of the GRI Standards. These are mandatory instructions.  uidance. See GRI 101: Foundation for more information. the economic dimension of sustainability concerns an organization’s impacts on the economic conditions of its stakeholders. and on economic systems at local. however.

Reporting requirements 1. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic.1 The reporting organization shall report its management approach for market presence using GRI 103: Management Approach. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 202-1 R atios of standard entry level wage by gender compared to local minimum wage • Disclosure 202-2 P  roportion of senior management hired from the local community 1. and stakeholders’ reasonable expectations and interests. GRI 103 specifies how to report on the management approach and what information to provide. GRI 202: Market Presence 2016 5 . Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. the associated impacts. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. as well as reporting topic-specific disclosures for those topics. Therefore.GRI 202: Market Presence This Standard includes disclosures on the management approach and topic-specific disclosures.

Reporting recommendations 2.1.. 202-1 describe the actions taken to determine whether these workers are paid above the minimum wage. In circumstances in which different minimums can be used as a reference. by gender.g. whenever possible. d. report the relevant ratio of the entry level wage by gender at significant locations of operation to the minimum wage. When a significant proportion of other workers (excluding employees) performing the Disclosure organization’s activities are compensated based on wages subject to minimum wage rules.1 When compiling the information specified in Disclosure 202-1-b.1. c. 2. • national or regional standards recognized internationally for the purpose of financial reporting. Data can be compiled using. report the relevant ratio of the entry level wage by gender at significant locations of operation to the minimum wage. Whether a local minimum wage is absent or variable at significant locations of operation.3 when a significant proportion of other workers (excluding employees) performing the organization’s activities are compensated based on wages subject to minimum wage rules. b. the reporting organization should: 2.2 if applicable. • the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants (IFAC). The definition used for ‘significant locations of operation’. report which minimum wage is being used. 2.1 use the description of the organization’s activities from Disclosure 102-2 in GRI 102: General Disclosures. 6 GRI 202: Market Presence 2016 . Topic-specific disclosures An organization is expected to compile information for economic disclosures using figures from its audited financial statements or from its internally-audited management accounts. and the Interpretations developed by the IFRS Interpretations Committee (specific IFRS are referenced for some of the disclosures). Disclosure 202-1 Ratios of standard entry level wage by gender compared to local minimum wage Reporting requirements The reporting organization shall report the following information: a. hourly or monthly basis).1. published by the International Accounting Standards Board (IASB). for example: • the relevant International Financial Reporting Standards (IFRS). When a significant proportion of employees are compensated based on wages subject to minimum wage rules. convert the entry level wage to the same units used in the minimum wage (e. 2.

and workers organization’s wages and provide information relevant (excluding employees) performing the organization’s for assessing the effect of wages on the local labor activities. The impacts of wage levels are immediate. GRI 202: Market Presence 2016 7 . such as wage gap differences between women and men. are compensated in a manner or scale that is market. and they directly affect individuals. or nationals and migrants.Disclosure 202-1 Continued Guidance Background Also. organizations. countries and economies. entry level wages paid compared to local This disclosure applies to those organizations in which minimum wages show the competitiveness of an a substantial portion of their employees. Comparing this information by gender can also closely linked to laws or regulations on minimum wage. Providing wages above the minimum wage can help contribute to the economic well-being of workers performing the organization’s activities. be a measure of an organization’s approach to equal opportunity in the workplace. The distribution of wages is crucial for eliminating inequalities.

It can also increase the definition of ‘local’ can include the community economic benefit to the local community. Guidance Guidance for Disclosure 202-2 Background Senior management hired from the local community Including members from the local community in an includes those individuals either born or who have organization’s senior management demonstrates the the legal right to reside indefinitely (such as naturalized organization’s positive market presence. 8 GRI 202: Market Presence 2016 . The organization’s geographical definition of ‘local’. 202-2 b. d. or a country. The definition used for ‘significant locations of operation’. Disclosure 202-2 Proportion of senior management hired from the local community Reporting requirements The reporting organization shall report the following information: a.2 When compiling the information specified in Disclosure 202-2. organization’s ability to understand local needs. The definition used for ‘senior management’. Including citizens or permanent visa holders) in the same local community members in the management team geographic market as the operation. and improve an surrounding operations. The geographical can enhance human capital. c. 2. a region within a country. Percentage of senior management at significant locations of operation that are hired from Disclosure the local community. the reporting organization shall calculate this percentage using data on full-time employees.

‘Convention on the Elimination of all Forms of Discrimination against Women (CEDAW)’. United Nations (UN) Convention. GRI 202: Market Presence 2016 9 . 1979.References The following documents informed the development of this Standard and can be helpful for understanding and applying it. Authoritative intergovernmental instruments: 1.

designed to promote sustainability reporting. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. PO Box 10039 Global Reporting Initiative. The reproduction and distribution of this document for information and/or use in www. recorded. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. neither this document nor any extract from it may be reproduced.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). or the use of reports based on the GRI Standards and related Interpretations. stored. Legal liability This document.org preparing a sustainability report is permitted without prior permission from GRI. The Netherlands ISBN: 978-90-8866-059-7 10 . mechanical. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative.globalreporting. However. Neither the GRI Board of Directors. or transferred in any form or by any means (electronic. GSSB and logo. Copyright and trademark notice standards@globalreporting. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. photocopied. Amsterdam © 2016 GRI All rights reserved. GRI and logo. translated. or otherwise) for any other purpose without prior written GRI permission from GRI.

GRI 203: INDIRECT ECONOMIC IMPACTS 2016 GRI 203 1 .

type. After clicking on a link. Contents Introduction 3 GRI 203: Indirect Economic Impacts 5 1. Earlier adoption is encouraged. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. Normative This Standard is to be used together with the most recent versions of the following references documents. terms defined in the Glossary are underlined. Any feedback on the GRI Standards can be submitted to standards@globalreporting. sector or geographic location that wants to report on its impacts related to this topic. This Standard can be used by an organization of any size.org for the consideration of the GSSB. Note: This document includes hyperlinks to other Standards. In most browsers. use ‘alt’ + left arrow to return to the previous view. 2 GRI 203: Indirect Economic Impacts 2016 . GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. Scope GRI 203: Indirect Economic Impacts sets out reporting requirements on the topic of indirect economic impacts. Management approach disclosures 5 2. Topic-specific disclosures 6 Disclosure 203-1 Infrastructure investments and services supported 6  Disclosure 203-2 Significant indirect economic impacts 7 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). using ‘ctrl’ + click will open external links in a new browser window.

if this is one of Disclosures Approach its material topics. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. For each way of using the Standards there the GRI Standards. can also be used to report specific information. downloaded at www. 300 (Environmental topics) and are designed to be used by organizations to report about 400 (Social topics). the environment. 200 300 400 Select from these to report specific disclosures for each material topic GRI 203: Indirect Economic Impacts 2016 3 . These Standards 200 (Economic topics). GRI 101: Foundation GRI 102: General Disclosures GRI 103: Management Approach B. modular standards.Introduction A. There are two options for preparing a Foundation for using the report in accordance (Core or Comprehensive). and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. Selected GRI Standards. GRI 203: Indirect Economic Impacts is a topic- There are three universal Standards that apply to every specific GRI Standard in the 200 series organization preparing a sustainability report: (Economic topics). without To report contextual To report the preparing a report in accordance with the Standards. which is used to interrelated. The GRI Standards can be used as a set to prepare a sustainability report that is in accordance with the Starting point Standards. Topic- specific and the specific claims that organizations are Standards GRI GRI GRI required to include in any published materials. GRI GRI 102 103 2. which on how to use and reference the Standards. Figure 1 Overview of the set of GRI Standards 1. GRI Standards depending on the extent of disclosures included in GRI the report. Each topic Standard includes disclosures specific to that topic. an organization is required to include in any published materials. information about management approach Any published materials that use the GRI Standards in an organization for each material topic this way are to include a ‘GRI-referenced’ claim. or statement of use. 101 Universal An organization preparing a report in accordance Standards with the GRI Standards uses this Standard.org/standards/. and society.globalreporting. It has essential information is a corresponding claim. General Management GRI 203: Indirect Economic Impacts. The full set can be report the management approach for the topic. their impacts on the economy. Using the GRI Standards and making claims There are two basic approaches for using the GRI GRI 101: Foundation is the starting point for using Standards. See Section 3 of GRI 101: Foundation for more Economic Environmental Social information on how to use the GRI Standards. or parts of their content. These Standards are organized into three series: Reporting Standards (GRI Standards).

Recommendations. These sections include background information. Requirements. GRI 203 addresses indirect economic impacts. In the text. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. Requirements are to be read in the context of recommendations and guidance. requirements are presented in bold font and indicated with the word ‘shall’. recommendations and guidance The GRI Standards include: Requirements. These are mandatory instructions. and are particularly important to assess in relation to local communities and regional economies. It also concerns an organization’s impacts on economic systems at the local. however. The disclosures in this Standard can provide information about an organization’s indirect economic impacts. and the main economic impacts of an organization throughout society. which are the additional consequences of the direct impact of financial transactions and the flow of money between an organization and its stakeholders. D. national. It does not focus on the financial condition of an organization. an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the Standards. and how it manages them. but not required. Background context In the context of the GRI Standards. GRI 203 also addresses the impacts of an organization’s infrastructure investments and services supported. the word ‘should’ indicates a recommendation. An economic impact can be defined as a change in the productive potential of the economy that has an influence on a community’s or stakeholder’s well-being and longer-term prospects for development. the economic dimension of sustainability concerns an organization’s impacts on the economic conditions of its stakeholders. 4 GRI 203: Indirect Economic Impacts 2016 . See GRI 101: Foundation for more information. explanations and examples to help organizations better understand the requirements. In the text. Indirect economic impacts can be monetary or non- monetary. and global level. These are cases where a particular course of action is encouraged. C. Guidance. The Standards in the Economic series (200) address the flow of capital among different stakeholders.

Reporting recommendations 1. and stakeholders’ reasonable expectations and interests. or local level.2. 1. GRI 203: Indirect Economic Impacts 2016 5 . Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic.1 The reporting organization shall report its management approach for indirect economic impacts using GRI 103: Management Approach. regional. as well as reporting topic-specific disclosures for those topics.2.2 explain whether it conducted a community needs assessment to determine the need for infrastructure and other services. Reporting requirements 1. and describe the results of the assessment.GRI 203: Indirect Economic Impacts This Standard includes disclosures on the management approach and topic-specific disclosures. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. GRI 103 specifies how to report on the management approach and what information to provide.1 describe work undertaken to understand indirect economic impacts at the national. the associated impacts. Therefore.2 The reporting organization should: 1. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 203-1 Infrastructure investments and services supported • Disclosure 203-2 Significant indirect economic impacts 1.

in-kind. • national or regional standards recognized internationally for the purpose of financial reporting. Extent of development of significant infrastructure investments and services supported. Such investments can supported have on its stakeholders and the economy. this is one measure of the organization’s capital contribution to the economy. include transport links. including positive and negative impacts where relevant. Topic-specific disclosures An organization is expected to compile information for economic disclosures using figures from its audited financial statements or from its internally-audited management accounts. Along with investment in its own operations. • the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants (IFAC). Whether these investments and services are commercial. cost and duration of each significant infrastructure investment or service supported. or pro bono engagements. community social facilities. 6 GRI 203: Indirect Economic Impacts 2016 . whenever possible. Current or expected impacts on communities and local economies. Data can be compiled using. health and welfare centers. 2.1. 2. the reporting organization should disclose: 2.1 the size. published by the International Accounting Standards Board (IASB).1.2 the extent to which different communities or local economies are impacted by the organization’s infrastructure investments and services supported. Disclosure 203-1 b. Guidance Background The impacts of infrastructure investment can extend This disclosure concerns the impact that an beyond the scope of an organization’s own operations organization’s infrastructure investments and services and over a longer timescale. utilities. c. for example: • the relevant International Financial Reporting Standards (IFRS). and the Interpretations developed by the IFRS Interpretations Committee (specific IFRS are referenced for some of the disclosures). Reporting recommendations 2. Disclosure 203-1 Infrastructure investments and services supported Reporting requirements The reporting organization shall report the following information: a.1 When compiling the information specified in Disclosure 203-1. and sports centers.

• n umber of jobs supported in the supply or both positive and negative. social or environmental conditions (such as changing • economic impacts from a change in operation or job market in an area converted from small farms activity location (such as the impact of outsourcing to large plantations. additional skilled workers to an area. or pricing structures that exceed the economic capacity of those on low incomes). and policy agendas. enabling. Disclosure 203-2 Significant indirect economic impacts Reporting requirements The reporting organization shall report the following information: a. which contributes to a healthier population that can participate more fully in the economy. in turn. Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities. Guidance Guidance for Disclosure 203-2 • enhanced skills and knowledge in a professional This disclosure concerns the spectrum of indirect community or in a geographic location (such economic impacts that an organization can have as when shifts in an organization’s needs attract on its stakeholders and the economy. • e conomic impacts from the use of products and • a vailability of products and services for those services (such as economic growth resulting from on low incomes (such as preferential pricing of the use of a particular product or service). pharmaceuticals. drive a local need for new learning institutions). or the whole economy (such as through or contraction). or the economic impacts jobs to an overseas location). of pollution). or limiting foreign direct • economic development in areas of high poverty investment (such as when an organization changes (such as changes in the total number of dependents the infrastructure or services it provides in a supported through the income of a single job). on suppliers as a result of an organization’s growth sectors. • s timulating. 203-2 b. who. can include: distribution chain (such as the employment impacts • c hanges in the productivity of organizations. GRI 203: Indirect Economic Impacts 2016 7 . protocols. including Disclosure positive and negative impacts. Examples of significant identified indirect economic impacts of the organization. which then leads to changes • e conomic impacts of improving or deteriorating in foreign direct investment in the region). developing country. greater adoption of information technology). such as national and international standards. Examples of significant indirect economic impacts.

However. translated. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. recorded. The Netherlands ISBN: 978-90-8866-060-3 8 .org This document is copyright-protected by Stichting Global Reporting Initiative (GRI).org preparing a sustainability report is permitted without prior permission from GRI. or the use of reports based on the GRI Standards and related Interpretations. GSSB and logo. or transferred in any form or by any means (electronic. photocopied. stored. or otherwise) for any other purpose without prior written GRI permission from GRI. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. designed to promote sustainability reporting. Legal liability This document.globalreporting. The reproduction and distribution of this document for information and/or use in www. PO Box 10039 Global Reporting Initiative. Amsterdam © 2016 GRI All rights reserved. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. Copyright and trademark notice standards@globalreporting. Neither the GRI Board of Directors. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative. neither this document nor any extract from it may be reproduced. mechanical. GRI and logo. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports.

GRI 204: PROCUREMENT PRACTICES 2016 GRI 204 1 .

org for the consideration of the GSSB. After clicking on a link. Scope GRI 204: Procurement Practices sets out reporting requirements on the topic of procurement practices. type. Any feedback on the GRI Standards can be submitted to standards@globalreporting. 2 GRI 204: Procurement Practices 2016 . Note: This document includes hyperlinks to other Standards. This Standard can be used by an organization of any size. Normative This Standard is to be used together with the most recent versions of the following references documents. Contents Introduction 3 GRI 204: Procurement Practices 5 1. using ‘ctrl’ + click will open external links in a new browser window. Earlier adoption is encouraged. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. sector or geographic location that wants to report on its impacts related to this topic. Topic-specific disclosures 7 Disclosure 204-1 Proportion of spending on local suppliers 7 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). terms defined in the Glossary are underlined. In most browsers. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. Management approach disclosures 5 2. use ‘alt’ + left arrow to return to the previous view.

For each way of using the Standards there on how to use and reference the Standards. Figure 1 Overview of the set of GRI Standards 1. or statement of use. Management General Disclosures Approach GRI 204: Procurement Practices. Economic Environmental Social See Section 3 of GRI 101: Foundation for more Topic. specific GRI GRI GRI and the specific claims that organizations are Standards 200 300 400 required to include in any published materials. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach.org/standards/. is a corresponding claim. which an organization is required to include in any published materials.globalreporting. There are two options for preparing a for using the GRI Standards report in accordance (Core or Comprehensive). can also be used to report specific information. the environment. or parts of their content. The full set can be report the management approach for the topic. Selected GRI Standards. It has essential information Standards. which is used to interrelated. These Standards 200 (Economic topics). modular standards. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. without To report contextual To report the information about management approach preparing a report in accordance with the Standards. Universal Standards An organization preparing a report in accordance with the GRI Standards uses this Standard. if this is one of its material topics. Select from these to report specific disclosures for each material topic GRI 204: Procurement Practices 2016 3 . Each topic Standard includes disclosures specific to that topic. their impacts on the economy. and society. The GRI Standards can be used as a set to prepare a sustainability report that is in accordance with the Foundation Starting point Standards. 300 (Environmental topics) and are designed to be used by organizations to report about 400 (Social topics). downloaded at www. GRI depending on the extent of disclosures included in 101 the report.Introduction A. These Standards are organized into three series: Reporting Standards (GRI Standards). GRI 101: Foundation GRI 102: General Disclosures GRI 103: Management Approach B. GRI GRI 102 103 2. an organization for each material topic Any published materials that use the GRI Standards in this way are to include a ‘GRI-referenced’ claim. Using the GRI Standards and making claims GRI 101: Foundation is the starting point for using There are two basic approaches for using the GRI the GRI Standards. information on how to use the GRI Standards. GRI 204: Procurement Practices is a There are three universal Standards that apply to every topic-specific GRI Standard in the 200 series organization preparing a sustainability report: (Economic topics).

4 GRI 204: Procurement Practices 2016 . It does not focus on the financial condition of an organization. This covers an organization’s support for local suppliers. explanations and examples to help organizations better understand the requirements. national. Guidance. See GRI 101: Foundation for more information. the word ‘should’ indicates a recommendation. Requirements are to be read in the context of recommendations and guidance. and global levels. The disclosures in this Standard can provide information about an organization’s impacts related to procurement practices. requirements are presented in bold font and indicated with the word ‘shall’. GRI 204 addresses the topic of procurement practices. the economic dimension of sustainability concerns an organization’s impacts on the economic conditions of its stakeholders. but not required. In the text. an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the Standards. D. C. and the main economic impacts of an organization throughout society. These are cases where a particular course of action is encouraged. and on economic systems at local. In the text. or those owned by women or members of vulnerable groups. The Standards in the Economic series (200) address the flow of capital among different stakeholders. or the purchasing prices it negotiates) cause or contribute to negative impacts in the supply chain. and how it manages these impacts. recommendations and guidance The GRI Standards include: Requirements. Requirements. It also covers how the organization’s procurement practices (such as the lead times it gives to suppliers. Recommendations. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. however. These sections include background information. These are mandatory instructions. Background context In the context of the GRI Standards.

Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. GRI 204: Procurement Practices 2016 5 .GRI 204: Procurement Practices This Standard includes disclosures on the management approach and topic-specific disclosures. as well as reporting topic-specific disclosures for those topics.1 The reporting organization shall report its management approach for procurement practices using GRI 103: Management Approach. and stakeholders’ reasonable expectations and interests. Reporting requirements 1. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. Therefore. GRI 103 specifies how to report on the management approach and what information to provide. the associated impacts. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 204-1 Proportion of spending on local suppliers 1.

either organization-wide or for specific locations. if applicable. • suppliers which are owned by or recruit workers from members of vulnerable. 6 GRI 204: Procurement Practices 2016 . identify procurement practices that cause Forms of economic inclusion can include: or contribute to negative impacts in the •  small and medium-sized suppliers. • suppliers owned by women. marginalized.  • actions taken to adjust payment policies and procedures. •  escribe policies and practices used to select d or under-represented social groups. •  escribe actions taken to identify and adjust the d • lead times. Management approach disclosures Continued Guidance When reporting its management approach for Procurement practices that cause or contribute procurement practices. origin. or production conditions of raw materials and production inputs purchased. locally-based suppliers. • how dialogue with suppliers is used to • changing or cancelling orders. the reporting organization to negative impacts in the supply chain can include: can also: • stability or length of relationships with suppliers. organization’s procurement practices that cause • ordering and payment routines. including: • purchasing prices. or contribute to negative impacts in the supply chain. • e xplain the rationale and methodology for tracing the source. supply chain. •  escribe policies and practices used to promote d economic inclusion when selecting suppliers.

and the Interpretations developed by the IFRS Interpretations Committee (specific IFRS are referenced for some of the disclosures). b. The organization’s geographical definition of ‘local’. the reporting organization should calculate the percentages based on invoices or commitments made during the reporting period. Percentage of the procurement budget used for significant locations of operation that Disclosure is spent on suppliers local to that operation (such as percentage of products and services 204-1 purchased locally). Data can be compiled using. for example: • the relevant International Financial Reporting Standards (IFRS). c. • national or regional standards recognized internationally for the purpose of financial reporting. 2. whenever possible. i. The definition used for ‘significant locations of operation’. published by the International Accounting Standards Board (IASB). Guidance Guidance for Disclosure 204-1 Background Local purchases can be made either from a budget By supporting local suppliers. • the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants (IFAC). Local sourcing can be a strategy to help ensure supply. Reporting recommendations 2. Topic-specific disclosures An organization is expected to compile information for economic disclosures using figures from its audited financial statements or from its internally-audited management accounts. GRI 204: Procurement Practices 2016 7 . and maintain community relations. economy. using accruals accounting..e. an organization can managed at the location of operation or at an indirectly attract additional investment to the local organization’s headquarters. support a stable local economy. Disclosure 204-1 Proportion of spending on local suppliers Reporting requirements The reporting organization shall report the following information: a.1 When compiling the information specified in Disclosure 204-1.

or the use of reports based on the GRI Standards and related Interpretations. The Netherlands ISBN: 978-90-8866-061-0 8 . and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative.globalreporting. GRI and logo. neither this document nor any extract from it may be reproduced. stored. Copyright and trademark notice standards@globalreporting. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. Neither the GRI Board of Directors. translated. Amsterdam © 2016 GRI All rights reserved. Legal liability This document.org preparing a sustainability report is permitted without prior permission from GRI. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. mechanical. However. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. The reproduction and distribution of this document for information and/or use in www. photocopied. or transferred in any form or by any means (electronic. GSSB and logo. designed to promote sustainability reporting. recorded.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). or otherwise) for any other purpose without prior written GRI permission from GRI. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. PO Box 10039 Global Reporting Initiative.

CORRUPTION 2016 GRI 205 1 .GRI 205: ANTI .

Scope GRI 205: Anti-corruption sets out reporting requirements on the topic of procurement anti-corruption. Earlier adoption is encouraged. Normative This Standard is to be used together with the most recent versions of the following references documents. Note: This document includes hyperlinks to other Standards. Management approach disclosures 5 2. Any feedback on the GRI Standards can be submitted to standards@globalreporting. Contents Introduction 3 GRI 205: Anti-corruption 5 1. In most browsers. using ‘ctrl’ + click will open external links in a new browser window. Topic-specific disclosures 7 Disclosure 205-1 Operations assessed for risks related to corruption 7 Disclosure 205-2 Communication and training about anti-corruption policies and procedures 8 Disclosure 205-3 Confirmed incidents of corruption and actions taken 9 References 10 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. 2 GRI 205: Anti-corruption 2016 . After clicking on a link. This Standard can be used by an organization of any size. use ‘alt’ + left arrow to return to the previous view.org for the consideration of the GSSB. sector or geographic location that wants to report on its impacts related to this topic. type. terms defined in the Glossary are underlined.

if this is one of its General Disclosures Management Approach material topics. There are two options for preparing a Foundation Starting point report in accordance (Core or Comprehensive). It has essential information an organization is required to include in any published on how to use and reference the Standards. Using the GRI Standards and making claims GRI 103: Management Approach There are two basic approaches for using the GRI Standards. To report contextual To report the Any published materials that use the GRI Standards in information about management approach an organization for each material topic this way are to include a ‘GRI-referenced’ claim. for using the depending on the extent of disclosures included in GRI Standards GRI the report. 102 103 can also be used to report specific information. The full set can be report the management approach for the topic. See Section 3 of GRI 101: Foundation for more information on how to use the GRI Standards. without preparing a report in accordance with the Standards. their impacts on the economy. GRI GRI 2. which is used to interrelated. These Standards are organized into three series: Reporting Standards (GRI Standards). downloaded at www. GRI 205: Anti-corruption is a topic-specific GRI There are three universal Standards that apply to every Standard in the 200 series (Economic topics). For each way of using the Standards there GRI 101: Foundation is the starting point for using is a corresponding claim. 300 (Environmental topics) and are designed to be used by organizations to report about 400 (Social topics). Standards GRI GRI GRI 200 300 400 Select from these to report specific disclosures for each material topic GRI 205: Anti-corruption 2016 3 . modular standards.Introduction A. The GRI Standards can be used as a set to prepare Overview of the set of GRI Standards a sustainability report that is in accordance with the Standards. Selected GRI Standards. or statement of use. 101 An organization preparing a report in accordance Universal with the GRI Standards uses this Standard. Figure 1 1. Economic Environmental Social and the specific claims that organizations are Topic- specific required to include in any published materials.globalreporting. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. which the GRI Standards. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. materials. or parts of their content. Each topic Standard includes disclosures specific to that topic.org/standards/. the environment. organization preparing a sustainability report: GRI 101: Foundation GRI 102: General Disclosures B. and society. Standards GRI 205: Anti-corruption. These Standards 200 (Economic topics).

the offer or receipt of gifts. and stakeholders to demonstrate their adherence to integrity. however. GRI 205 addresses the topic of anti-corruption. In the text. extortion. or represents a breach of trust. abuse of human rights. illicit enrichment. Requirements. or other advantages as an inducement to do something that is dishonest. These are cases where a particular course of action is encouraged. The disclosures in this Standard can provide information In the text. See GRI 101: Foundation for more information. international norms. Organizations are expected by the marketplace. In this Standard. trading in influence. Requirements. It can also include practices such as embezzlement. and undermining the rule of law. corruption is understood to include practices such as bribery. 4 GRI 205: Anti-corruption 2016 . These are mandatory instructions.  uidance. concealment. Background context In the context of the GRI Standards. national. the word ‘should’ indicates a recommendation. Recommendations. rewards. fraud. an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the Standards. illegal. The Standards in the Economic series (200) address the flow of capital among different stakeholders. loans. such as poverty in transition economies. the economic dimension of sustainability concerns an organization’s impacts on the economic conditions of its stakeholders. facilitation payments. but not required. governance. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. be read in the context of recommendations and guidance. fees. and on economic systems at local. Requirements are to and how it manages them. damage to the environment. explanations and examples to help organizations better understand the requirements. and money laundering. recommendations and guidance These concepts are covered in key instruments of the Organisation for Economic Co-operation and The GRI Standards include: Development and the United Nations: see References. misallocation of investments. abuse of function. It does not focus on the financial condition of an organization. D. and the main economic impacts of an organization throughout society. and global levels. and responsible business practices. C. Corruption is broadly linked to negative impacts. These sections include background G information. collusion. abuse of democracy. requirements are presented in bold font about an organization’s impacts related to corruption. and obstructing justice. and indicated with the word ‘shall’.

as well as reporting topic-specific disclosures for those topics. among others.1 The reporting organization shall report its management approach for anti-corruption using GRI 103: Management Approach. 1.GRI 205: Anti-corruption This Standard includes disclosures on the management approach and topic-specific disclosures. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. suppliers. GRI 103 specifies how to report on the management approach and what information to provide. customers. These are set out in the Standard as follows: • M anagement approach disclosures (this section references GRI 103) • Disclosure 205-1 Operations assessed for risks related to corruption • Disclosure 205-2 Communication and training about anti-corruption policies and procedures • Disclosure 205-3 Confirmed incidents of corruption and actions taken In the context of this GRI Standard. the associated impacts. lobbyists and other intermediaries. GRI 205: Anti-corruption 2016 5 . the term ‘business partners’ includes. and stakeholders’ reasonable expectations and interests. joint venture and consortia partners. governments. agents. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. Reporting requirements 1. Therefore. and clients.

annually or biannually). Management approach disclosures Continued Reporting recommendations 1.2. and the frequency of the training (e.2 The reporting organization should disclose the following information: 1. business partners.2. employees.1 The organization’s risk assessment procedures for corruption.2. religious organizations. including the criteria used in the risk assessment. private organizations. Recipients of charitable donations and sponsorships (financial and in-kind) can include not-for-profit organizations. products. 1. and other persons that have been identified as having a high risk of incidents of corruption.2 How the organization identifies and manages conflicts of interest that employees or persons linked to the organization’s activities.2 a list of the collective action initiatives in which the organization participates.g. such as location. or services may have. 6 GRI 205: Anti-corruption 2016 .3 a description of the main commitments of these initiatives. when new employees join the organization or when relationships with new business partners are established).6 Whether the organization participates in collective action to combat corruption. 1. and sector.6.5 At which stage the training on anti-corruption for governance body members. business partners and other persons that have been identified as having a high risk of incidents of corruption is provided (e.2.2.6.4 The extent to which communication and training on anti-corruption is tailored to those governance body members.2. including: 1.2. 1. 1.1 the strategy for the collective action activities.3 How the organization ensures that charitable donations and sponsorships (financial and in-kind) that are made to other organizations are not used as a disguised form of bribery. 1. and events.2. Conflicts of interest for the highest governance body are covered in Disclosure 102-25 of GRI 102: General Disclosures. activity. employees. 1.6.2.g. 1.

Within a single operation. Significant risks related to corruption identified through the risk assessment. there can be multiple production lines. a single factory can be used for multiple products or a single retail outlet can contain several different retail operations that are owned or managed by the organization. and help the organization to design by the organization for the production. For example. Guidance Guidance for Disclosure 205-1 Background This disclosure can include a risk assessment focused on This disclosure measures the extent of the risk corruption or the inclusion of corruption as a risk factor assessment’s implementation across an organization. storage policies and procedures to combat corruption. Risk assessments can help to assess the potential for incidents of corruption within and related to the The term ‘operation’ refers to a single location used organization. or for administrative purposes. 205-1 b. Total number and percentage of operations assessed for risks related to corruption. warehouses. and/or distribution of its goods and services. GRI 205: Anti-corruption 2016 7 . or other activities. 2. Topic-specific disclosures Disclosure 205-1 Operations assessed for risks related to corruption Reporting requirements The reporting organization shall report the following information: Disclosure a. in overall risk assessments.

1. Describe if the organization’s anti-corruption policies and procedures have been communicated to any other persons or organizations.1.1. Total number and percentage of employees that the organization’s anti-corruption policies and procedures have been communicated to. broken down by type of business partner and region. Total number and percentage of employees that have received training on anti-corruption. b. 2.1. broken down by region.1. Reporting recommendations 2. such as the board of directors.1.1 the governance bodies that exist within the organization. broken down by employee category and region. Guidance Background Communication and training build the internal and external awareness and the necessary capacity to combat corruption.2 the total number of individuals and/or employees who comprise these governance bodies. broken down by employee category and region. Total number and percentage of governance body members that have received training on anti-corruption. 8 GRI 205: Anti-corruption 2016 . Disclosure 205-2 Communication and training about anti-corruption policies and procedures Reporting requirements The reporting organization shall report the following information: a.1 draw from the information used for Disclosure 405-1 in GRI 405: Diversity and Equal Opportunity to identify: 2. the reporting organization should: 2. 2. d. broken down by region.3 the total number of employees in each employee category. excluding governance body members. Total number and percentage of business partners that the organization’s anti-corruption 205-2 policies and procedures have been communicated to. Disclosure c. management committee.1 When compiling the information specified in Disclosure 205-2. Total number and percentage of governance body members that the organization’s anti-corruption policies and procedures have been communicated to. 2.2 estimate the total number of business partners. e. or similar body for non-corporate organizations.1.1.

Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption. GRI 205: Anti-corruption 2016 9 . Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases. prosecutions. d. Total number of confirmed incidents in which employees were dismissed or disciplined Disclosure for corruption. Disclosure 205-3 Confirmed incidents of corruption and actions taken Reporting requirements The reporting organization shall report the following information: a. Public legal cases regarding corruption can include current public investigations. there is an interest in both the occurrence of incidents and an organization’s response to the incidents. 205-3 c. Total number and nature of confirmed incidents of corruption. b. or closed cases. Guidance Guidance for Disclosure 205-3 For stakeholders.

 Transparency International. The Bribery Act 2010 Guidance. and Compliance.S. United Nations (UN) Convention. 2011. 6.org/governance/wgi/index. World Bank. 8. 2. http://www. Department of Justice and Enforcement Division of the U. 2003. References The following documents informed the development of this Standard and can be helpful for understanding and applying it. 4. Control of Corruption.org/research/cpi/overview.transparency. Corruption Perceptions Index. Worldwide Governance Indicators (WGI). Other relevant references: 5. Organisation for Economic Co-operation and Development (OECD). 2010. ‘Business Principles for Countering Bribery’. Good Practice Guidance on Internal Controls. 10 GRI 205: Anti-corruption 2016 . 1997. ‘Convention on Combating Bribery of Foreign Public Officials in International Business Transactions’. 7. Criminal Division of the U. 2011.worldbank. 10. Foreign Corrupt Practices Act. 2009. Authoritative intergovernmental instruments: 1. OECD Guidelines for Multinational Enterprises. Organisation for Economic Co-operation and Development (OECD). United Nations Global Compact and Transparency International. A Resource Guide to the U. 2012. British Ministry of Justice. 9.S. ‘Convention against Corruption’. Transparency International. accessed on 1 September 2016. http://info. Ethics.aspx#home. Reporting Guidance on the 10th Principle Against Corruption.S. Organisation for Economic Co-operation and Development (OECD) Convention. Security and Exchange Commission. 2011. accessed on 1 September 2016. 3.

translated. The reproduction and distribution of this document for information and/or use in www.org preparing a sustainability report is permitted without prior permission from GRI. However. recorded. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. GRI and logo. or transferred in any form or by any means (electronic.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). Neither the GRI Board of Directors.globalreporting. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. GSSB and logo. Amsterdam © 2016 GRI All rights reserved. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. or the use of reports based on the GRI Standards and related Interpretations. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. photocopied. The Netherlands ISBN: 978-90-8866-062-7 11 . Legal liability This document. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative. neither this document nor any extract from it may be reproduced. stored. mechanical. or otherwise) for any other purpose without prior written GRI permission from GRI. designed to promote sustainability reporting. PO Box 10039 Global Reporting Initiative. Copyright and trademark notice standards@globalreporting.

GRI 206: ANTI .COMPETITIVE BEHAVIOR 2016 GRI 206 1 .

terms defined in the Glossary are underlined. Scope GRI 206: Anti-competitive Behaviour sets out reporting requirements on the topic of anti- competitive behaviour. Earlier adoption is encouraged. Contents Introduction 3 GRI 206: Anti-competitive Behavior 5 1. Normative This Standard is to be used together with the most recent versions of the following references documents. Note: This document includes hyperlinks to other Standards. sector or geographic location that wants to report on its impacts related to this topic. Any feedback on the GRI Standards can be submitted to standards@globalreporting. Management approach disclosures 5 2. This Standard can be used by an organization of any size. and monopoly practices 6 References 7 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). Topic-specific disclosures 6  Disclosure 206-1 Legal actions for anti-competitive behavior. After clicking on a link. using ‘ctrl’ + click will open external links in a new browser window. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. type.org for the consideration of the GSSB. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. use ‘alt’ + left arrow to return to the previous view. In most browsers. anti-trust. 2 GRI 206: Anti-competitive Behaviour 2016 .

For each way of using the Standards there on how to use and reference the Standards. These Standards are organized into three series: Reporting Standards (GRI Standards). or statement of use. Economic Environmental Social See Section 3 of GRI 101: Foundation for more Topic. modular standards. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. There are two options for preparing a for using the GRI Standards report in accordance (Core or Comprehensive). GRI 206: Anti-competitive Behavior is a topic- There are three universal Standards that apply to every specific GRI Standard in the 200 series organization preparing a sustainability report: (Economic topics). and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. which an organization is required to include in any published materials.org/standards/. which is used to interrelated. information on how to use the GRI Standards. Each topic Standard includes disclosures specific to that topic. or parts of their content. Universal Standards An organization preparing a report in accordance with the GRI Standards uses this Standard. specific GRI GRI GRI and the specific claims that organizations are Standards 200 300 400 required to include in any published materials. GRI 101: Foundation GRI 102: General Disclosures GRI 103: Management Approach B. Using the GRI Standards and making claims GRI 101: Foundation is the starting point for using There are two basic approaches for using the GRI the GRI Standards. These Standards 200 (Economic topics). downloaded at www. an organization for each material topic Any published materials that use the GRI Standards in this way are to include a ‘GRI-referenced’ claim. the environment. Select from these to report specific disclosures for each material topic GRI 206: Anti-competitive Behaviour 2016 3 . without To report contextual To report the information about management approach preparing a report in accordance with the Standards. The full set can be report the management approach for the topic. is a corresponding claim. GRI depending on the extent of disclosures included in 101 the report. 300 (Environmental topics) and are designed to be used by organizations to report about 400 (Social topics). and society. their impacts on the economy. Figure 1 Overview of the set of GRI Standards 1.globalreporting.Introduction A. if this is one of its material topics. Management General Disclosures Approach GRI 206: Anti-competitive Behaviour. It has essential information Standards. can also be used to report specific information. The GRI Standards can be used as a set to prepare a sustainability report that is in accordance with the Foundation Starting point Standards. GRI GRI 102 103 2. Selected GRI Standards.

This can include unfair business practices. These are cases where a particular course of action is encouraged. and allocating customers. geographic areas. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. The disclosures in this Standard can provide In the text. anti-competitive mergers. requirements are presented in bold font information about an organization’s impacts related to and indicated with the word ‘shall’. and how it manages them. and on economic systems at local. Recommendations. cartels. and price-fixing. These are mandatory instructions. and the main economic impacts of an organization throughout society. or to otherwise prevent competition. suppliers. 4 GRI 206: Anti-competitive Behaviour 2016 . the word ‘should’ indicates a recommendation. however. GRI 206 addresses the topic of anti-competitive behavior. Background context In the context of the GRI Standards. explanations and examples to help organizations better understand the requirements. or product lines. imposing geographic quotas. These sections include background G information. Requirements. national. and global levels. D. Anti-competitive behavior refers to actions of an organization or its employees that can result in collusion with potential competitors. including anti-trust and monopoly practices. This can include fixing prices or coordinating bids. the economic dimension of sustainability concerns an organization’s impacts on the economic conditions of its stakeholders. Requirements are to anti-competitive behavior. with the purpose of limiting the effects of market competition. Requirements. recommendations and guidance These concepts are covered in key instruments of the Organisation for Economic Co-operation and The GRI Standards include: Development: see References. abuse of market position.  uidance. The Standards in the Economic series (200) address the flow of capital among different stakeholders. C. an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the Standards. creating market or output restrictions. In the text. be read in the context of recommendations and guidance. Anti-trust and monopoly practices are actions of an organization that can result in collusion to erect barriers for entry to the sector. It does not focus on the financial condition of an organization. but not required. See GRI 101: Foundation for more information.

as well as reporting topic-specific disclosures for those topics.1 The reporting organization shall report its management approach for anti-competitive behavior using GRI 103: Management Approach. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 206-1 Legal actions for anti-competitive behavior. Reporting requirements 1. anti-trust. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. and stakeholders’ reasonable expectations and interests.GRI 206: Anti-competitive Behavior This Standard includes disclosures on the management approach and topic-specific disclosures. GRI 103 specifies how to report on the management approach and what information to provide. GRI 206: Anti-competitive Behaviour 2016 5 . Therefore. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. the associated impacts. and monopoly practices 1.

Legislation introduced in many countries seeks to control or prevent monopolies. pricing. 6 GRI 206: Anti-competitive Behaviour 2016 . Legal decisions arising from these situations can carry the trust. and other factors that are essential to efficient markets. with the underlying assumption that competition between enterprises also promotes economic efficiency and sustainable growth. Guidance Background Legal action indicates a situation in which the market This disclosure pertains to legal actions initiated under actions or status of an organization have reached a national or international laws designed primarily for sufficient scale to merit concern by a third party. Topic-specific disclosures Disclosure 206-1 Legal actions for anti-competitive behavior. and monopoly practices can affect consumer choice. including any decisions or judgments. anti-trust. 2. Main outcomes of completed legal actions. risk of significant disruption of market activities for the organization as well as punitive measures. b. the purpose of regulating anti-competitive behavior. Anti-competitive behavior. Number of legal actions pending or completed during the reporting period regarding anti-competitive behavior and violations of anti-trust and monopoly legislation in which 206-1 the organization has been identified as a participant. or monopoly practices. and monopoly practices Reporting requirements The reporting organization shall report the following information: Disclosure a. anti. anti-trust.

Organisation for Economic Co-operation and Development (OECD). OECD Guidelines for Multinational Enterprises.References The following documents informed the development of this Standard and can be helpful for understanding and applying it. GRI 206: Anti-competitive Behaviour 2016 7 . Authoritative intergovernmental instruments: 1. 2011.

Amsterdam © 2016 GRI All rights reserved.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. mechanical. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative. or the use of reports based on the GRI Standards and related Interpretations. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. Neither the GRI Board of Directors. Copyright and trademark notice standards@globalreporting. designed to promote sustainability reporting. The Netherlands ISBN: 978-90-8866-063-4 8 . PO Box 10039 Global Reporting Initiative. translated. Legal liability This document. or otherwise) for any other purpose without prior written GRI permission from GRI.globalreporting. neither this document nor any extract from it may be reproduced. GSSB and logo. stored. GRI and logo. recorded. The reproduction and distribution of this document for information and/or use in www. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. However. photocopied. or transferred in any form or by any means (electronic.org preparing a sustainability report is permitted without prior permission from GRI.

GRI 301: MATERIALS 2016 GRI 301 1 .

Contents Introduction 3 GRI 301: Materials 5 1. Topic-specific disclosures 6 Disclosure 301-1 Materials used by weight or volume 6 Disclosure 301-2 Recycled input materials used 7 Disclosure 301-3 Reclaimed products and their packaging materials 8 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB).org for the consideration of the GSSB. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. This Standard can be used by an organization of any size. 2 GRI 301: Materials 2016 . Scope GRI 301: Materials sets out reporting requirements on the topic of materials. Note: This document includes hyperlinks to other Standards. using ‘ctrl’ + click will open external links in a new browser window. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. sector or geographic location that wants to report on its impacts related to this topic. Earlier adoption is encouraged. In most browsers. Normative This Standard is to be used together with the most recent versions of the following references documents. terms defined in the Glossary are underlined. After clicking on a link. Any feedback on the GRI Standards can be submitted to standards@globalreporting. Management approach disclosures 5 2. type. use ‘alt’ + left arrow to return to the previous view.

Disclosures Approach 2.org/standards/. GRI Standards depending on the extent of disclosures included in GRI the report. or parts of their content.Introduction A. which on how to use and reference the Standards. For each way of using the Standards there the GRI Standards. GRI GRI can also be used to report specific information. Selected GRI Standards. These Standards 200 (Economic topics). modular standards. It has essential information is a corresponding claim. which is used to interrelated. 200 300 400 Select from these to report specific disclosures for each material topic GRI 301: Materials 2016 3 . Figure 1 1. These Standards are organized into three series: Reporting Standards (GRI Standards). an organization is required to include in any published materials. See Section 3 of GRI 101: Foundation for more Economic Environmental Social information on how to use the GRI Standards. Using the GRI Standards and making claims GRI 103: Management Approach There are two basic approaches for using the GRI GRI 101: Foundation is the starting point for using Standards. Each topic Standard includes disclosures specific to that topic. 300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). General Management GRI 301: Materials. Any published materials that use information about management approach the GRI Standards in this way are to include a an organization for each material topic ‘GRI-referenced’ claim. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. There are two options for preparing a Starting point Foundation for using the report in accordance (Core or Comprehensive). Topic- specific and the specific claims that organizations are Standards GRI GRI GRI required to include in any published materials. the environment.globalreporting. The full set can be report the management approach for the topic. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. downloaded at www. GRI 301: Materials is a topic-specific GRI There are three universal Standards that apply to every Standard in the 300 series (Environmental organization preparing a sustainability report: topics). 101 Universal An organization preparing a report in accordance Standards with the GRI Standards uses this Standard. about their impacts on the economy. GRI 101: Foundation GRI 102: General Disclosures B. if this is one of its material topics. The GRI Standards can be used as a set to prepare Overview of the set of GRI Standards a sustainability report that is in accordance with the Standards. or statement of use. 102 103 without preparing a report in accordance with To report contextual To report the the Standards. and society.

including land. GRI 301 addresses the topic of materials. These sections include background information. air. The organization’s contribution to resource conservation can be indicated by its approach to recycling. gas. Requirements are to be read in the context of recommendations and guidance. explanations and examples to help organizations better understand the requirements. 4 GRI 301: Materials 2016 . such as wood or water. These are mandatory instructions. and packaging. and the impacts it has on their availability. such as minerals. but not required. Background context In the context of the GRI Standards. and how it manages these impacts. oil. Guidance. or renewable materials. water and ecosystems. metals. The inputs used to manufacture and package an organization’s products and services can be non- renewable materials. D. the word ‘should’ indicates a recommendation. an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the Standards. recommendations and guidance The GRI Standards include: Requirements. Recommendations. C. In the text. These are cases where a particular course of action is encouraged. Requirements. The disclosures in this Standard can provide information about an organization’s impacts related to materials. however. the environmental dimension of sustainability concerns an organization’s impacts on living and non-living natural systems. In the text. reusing and reclaiming materials. Both renewable and non-renewable materials can be composed of virgin or recycled input materials. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. or coal. See GRI 101: Foundation for more information. requirements are presented in bold font and indicated with the word ‘shall’. products. The type and amount of materials the organization uses can indicate its dependence on natural resources.

this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. Reporting requirements 1. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. as well as reporting topic-specific disclosures for those topics. GRI 103 specifies how to report on the management approach and what information to provide. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 301-1 Materials used by weight or volume • Disclosure 301-2 R  ecycled input materials used • Disclosure 301-3 Reclaimed products and their packaging materials 1.1 The reporting organization shall report its management approach for materials using GRI 103: Management Approach. and stakeholders’ reasonable expectations and interests. the associated impacts. Therefore.GRI 301: Materials This Standard includes disclosures on the management approach and topic-specific disclosures. GRI 301: Materials 2016 5 .

2. i. cardboard and plastics. Total weight or volume of materials that are used to produce and package the organization’s Disclosure primary products and services during the reporting period. 6 GRI 301: Materials 2016 . and not to be presented with further data manipulation.4 if estimation is required. minerals.1.e...1. such as lubricants for manufacturing machinery.1.1. ii.2 associated process materials.1. non-renewable materials used. 2. natural resources used for conversion to products or services. for each material type.3 semi-manufactured goods or parts. 2. 2.1. by: 301-1 i.1.1.3 report whether these data are estimated or sourced from direct measurements.1. the reporting organization should: 2. such as ores.1. i.4 materials for packaging purposes.2 report. Topic-specific disclosures Disclosure 301-1 Materials used by weight or volume Reporting requirements The reporting organization shall report the following information: a.e.1.1 raw materials. renewable materials used. whether it was purchased from external suppliers or sourced internally (such as by captive production and extraction activities).1. Guidance Guidance for Disclosure 301-1 The reported usage data are to reflect the material in its original state. including paper. including all forms of materials and components other than raw materials that are part of the final product. and wood. report the methods used. 2. 2. materials that are needed for the manufacturing process but are not part of the final product.1 include the following material types in the calculation of total materials used: 2. such as reporting it as ‘dry weight’.1 When compiling the information specified in Disclosure 301-1. Reporting recommendations 2. 2.

2.3 When compiling the information specified in Disclosure 301-2. Disclosure 301-2 Recycled input materials used Reporting requirements The reporting organization shall report the following information: Disclosure 301-2 a.2. the reporting organization shall: 2. the organization can convert measurements to standardized units.2. the reporting organization should.2 calculate the percentage of recycled input materials used by applying the following formula: Total recycled input materials used Percentage of recycled = x 100 input materials used Total input materials used Reporting recommendations 2.1 use the total weight or volume of materials used as specified in Disclosure 301-1. Percentage of recycled input materials used to manufacture the organization’s primary products and services.2 When compiling the information specified in Disclosure 301-2. report the methods used. 2. if estimation is required. GRI 301: Materials 2016 7 . Guidance Guidance for Disclosure 301-2 If material weight and volume measurements are stated as different units.

Percentage of reclaimed products and their packaging materials for each product category.4.4.1 exclude rejects and recalls of products.2 calculate the percentage of reclaimed products and their packaging materials for each product category using the following formula:  Products and their packaging materials Percentage of reclaimed reclaimed within the reporting period products and their = x 100  packaging materials Products sold within the reporting period Guidance Guidance for Disclosure 301-3 The reporting organization can also report recycling or reuse of packaging separately.4 When compiling the information specified in Disclosure 301-3. 8 GRI 301: Materials 2016 . How the data for this disclosure have been collected. the reporting organization shall: 2. Disclosure 301-3 Reclaimed products and their packaging materials Reporting requirements The reporting organization shall report the following information: Disclosure a. 2. 2. 301-3 b.

GSSB and logo.globalreporting. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative.org preparing a sustainability report is permitted without prior permission from GRI. The reproduction and distribution of this document for information and/or use in www. Neither the GRI Board of Directors. stored. mechanical. The Netherlands ISBN: 978-90-8866-064-1 9 . or the use of reports based on the GRI Standards and related Interpretations. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. neither this document nor any extract from it may be reproduced. or otherwise) for any other purpose without prior written GRI permission from GRI. Amsterdam © 2016 GRI All rights reserved. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. photocopied. or transferred in any form or by any means (electronic. translated. designed to promote sustainability reporting. GRI and logo. recorded. PO Box 10039 Global Reporting Initiative. Copyright and trademark notice standards@globalreporting. Legal liability This document. However.

GRI 302: ENERGY 2016 GRI 302 1 .

Earlier adoption is encouraged. In most browsers. 2 GRI 302: Energy 2016 . This Standard can be used by an organization of any size. Any feedback on the GRI Standards can be submitted to standards@globalreporting. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. After clicking on a link. sector or geographic location that wants to report on its impacts related to this topic. Contents Introduction 3 GRI 302: Energy 5 1. Note: This document includes hyperlinks to other Standards. type. Management approach disclosures 5 2. Normative This Standard is to be used together with the most recent versions of the following references documents.org for the consideration of the GSSB. terms defined in the Glossary are underlined. Topic-specific disclosures 6 Disclosure 302-1 Energy consumption within the organization 6  Disclosure 302-2 Energy consumption outside of the organization 8 Disclosure 302-3 Energy intensity 10 Disclosure 302-4 Reduction of energy consumption 11 Disclosure 302-5 Reductions in energy requirements of products and services 12 References 13 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. using ‘ctrl’ + click will open external links in a new browser window. Scope GRI 302: Energy sets out reporting requirements on the topic of energy. use ‘alt’ + left arrow to return to the previous view.

or statement of use. materials. The full set can be report the management approach for the topic. These Standards are organized into three series: Reporting Standards (GRI Standards). Each topic Standard includes disclosures specific to that topic. or parts of their content. required to include in any published materials. Economic Environmental Social and the specific claims that organizations are Topic. organization preparing a sustainability report: GRI 101: Foundation B. about their impacts on the economy. Starting point Foundation for using the depending on the extent of disclosures included in GRI Standards the report.Introduction A. There are two options for preparing a report in accordance (Core or Comprehensive). which the GRI Standards. which is used to interrelated. downloaded at www. General Management Disclosures Approach 2. Any published materials that use To report contextual To report the the GRI Standards in this way are to include a information about management approach ‘GRI-referenced’ claim. 300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). For each way of using the Standards there GRI 101: Foundation is the starting point for using is a corresponding claim. modular standards. 1. can also be used to report specific information.org/standards/. It has essential information an organization is required to include in any published on how to use and reference the Standards. the environment. and society. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. GRI GRI without preparing a report in accordance with 102 103 the Standards. The GRI Standards can be used as a set to prepare Figure 1 a sustainability report that is in accordance with the Overview of the set of GRI Standards Standards. if this is one of its material topics. an organization for each material topic See Section 3 of GRI 101: Foundation for more information on how to use the GRI Standards. Using the GRI Standards and making claims GRI 102: General Disclosures GRI 103: Management Approach There are two basic approaches for using the GRI Standards. specific Standards GRI GRI GRI 200 300 400 Select from these to report specific disclosures for each material topic GRI 302: Energy 2016 3 .globalreporting. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. GRI 101 An organization preparing a report in accordance Universal with the GRI Standards uses this Standard. Standards GRI 302: Energy. GRI 302: Energy is a topic-specific GRI Standard There are three universal Standards that apply to every in the 300 series (Environmental topics). These Standards 200 (Economic topics). Selected GRI Standards.

An organization can consume energy in various forms. In the text. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. requirements are presented in bold font and indicated with the word ‘shall’. Guidance. This can include consumers’ use of products the organization sells. an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the Standards. These sections include background information. These are cases where a particular course of action is encouraged. heating. Energy consumption can also occur throughout the upstream and downstream activities connected with an organization’s operations. such as fuel. In the text. C. Energy can be self-generated or purchased from external sources and it can come from renewable sources (such as wind. and how it manages them. D. Using energy more efficiently and opting for renewable energy sources is essential for combating climate change and for lowering an organization’s overall environmental footprint. GRI 302 addresses the topic of energy. however. Recommendations. the word ‘should’ indicates a recommendation. petroleum or natural gas). Background context In the context of the GRI Standards. recommendations and guidance The GRI Standards include: Requirements. water and ecosystems. and the end-of-life treatment of these products. the environmental dimension of sustainability concerns an organization’s impacts on living and non-living natural systems. Requirements are to be read in the context of recommendations and guidance. The disclosures in this Standard can provide information about an organization’s impacts related to energy. See GRI 101: Foundation for more information. These are mandatory instructions. Requirements. including land. cooling or steam. explanations and examples to help organizations better understand the requirements. electricity. hydro or solar) or from non-renewable sources (such as coal. but not required. 4 GRI 302: Energy 2016 . air.

GRI 302:
Energy

This Standard includes disclosures on the management approach and topic-specific
disclosures. These are set out in the Standard as follows:

• Management approach disclosures (this section references GRI 103)
• Disclosure 302-1 Energy consumption within the organization
• Disclosure 302-2 E
 nergy consumption outside of the organization
• Disclosure 302-3 Energy intensity
• Disclosure 302-4 Reduction of energy consumption
• Disclosure 302-5 Reduction in energy requirements of products and services

1. Management approach disclosures
Management approach disclosures are a narrative explanation of how an organization manages a material topic,
the associated impacts, and stakeholders’ reasonable expectations and interests. Any organization that claims its
report has been prepared in accordance with the GRI Standards is required to report on its management approach
for every material topic, as well as reporting topic-specific disclosures for those topics.

Therefore, this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order
to provide full disclosure of the organization’s impacts. GRI 103 specifies how to report on the management approach
and what information to provide.

Reporting requirements
1.1 The reporting organization shall report its management approach for energy using GRI 103:
Management Approach.

Guidance

When reporting its management approach for energy,
the reporting organization can also explain whether
it is subject to any country, regional, or industry-level
energy regulations and policies. Additionally, it can
provide examples of these regulations and policies.

GRI 302: Energy 2016 5

2. Topic-specific disclosures

Disclosure 302-1
Energy consumption within the organization

Reporting requirements

The reporting organization shall report the following information:
a. Total fuel consumption within the organization from non-renewable sources, in joules
or multiples, and including fuel types used.
b. Total fuel consumption within the organization from renewable sources, in joules
or multiples, and including fuel types used.
c. In joules, watt-hours or multiples, the total:
i. electricity consumption
ii. heating consumption
iii. cooling consumption
Disclosure
iv. steam consumption
302-1
d. In joules, watt-hours or multiples, the total:
i. electricity sold
ii. heating sold
iii. cooling sold
iv. steam sold
e. Total energy consumption within the organization, in joules or multiples.
f. Standards, methodologies, assumptions, and/or calculation tools used.
g. Source of the conversion factors used.

2.1 When compiling the information specified in Disclosure 302-1, the reporting organization shall:
2.1.1 avoid the double-counting of fuel consumption, when reporting self-generated energy
consumption. If the organization generates electricity from a non-renewable or renewable
fuel source and then consumes the generated electricity, the energy consumption shall
be counted once under fuel consumption;
2.1.2 report fuel consumption separately for non-renewable and renewable fuel sources;
2.1.3 only report energy consumed by entities owned or controlled by the organization;
2.1.4 calculate the total energy consumption within the organization in joules or multiples
using the following formula:

6 GRI 302: Energy 2016

Disclosure 302-1
Continued

Total energy consumption within the organization
=
Non-renewable fuel consumed
+
Renewable fuel consumed
+
Electricity, heating, cooling, and steam purchased for consumption
+
Self-generated electricity, heating, cooling, and steam,
which are not consumed (see clause 2.1.1)
-
Electricity, heating, cooling, and steam sold

Reporting recommendations
2.2 When compiling the information specified in Disclosure 302-1, the reporting organization should:
2.2.1 apply conversion factors consistently for the data disclosed;
2.2.2 use local conversion factors to convert fuel to joules, or multiples, when possible;
2.2.3 use the generic conversion factors, when local conversion factors are unavailable;
2.2.4 if subject to different standards and methodologies, describe the approach to selecting them;
2.2.5 select a consistent topic Boundary for energy consumption. When possible, the Boundary should
be consistent with that used in Disclosures 305-1 and 305-2 of GRI 305: Emissions;
2.2.6 where it aids transparency or comparability over time, provide a breakdown of energy consumption
data by:
2.2.6.1 business unit or facility;
2.2.6.2 country;
2.2.6.3 type of source (see definitions for the listing of non-renewable sources and
renewable sources);
2.2.6.4 type of activity.

Guidance

Background Renewable fuel sources can include biofuels, when
For some organizations, electricity is the only purchased for direct use, and biomass in sources
significant form of energy they consume. For others, owned or controlled by the organization.
energy sources such as steam or water provided from Consuming non-renewable fuels is usually the main
a district heating plant or chilled water plant can also contributor to direct (Scope 1) GHG emissions, which
be important. are reported in Disclosure 305-1 of GRI 305: Emissions.
Energy can be purchased from sources external to Consuming purchased electricity, heating, cooling,
the organization or produced by the organization and steam contributes to the organization’s energy
itself (self-generated). indirect (Scope 2) GHG emissions, which are reported
in Disclosure 305-2 of GRI 305: Emissions.
Non-renewable fuel sources can include fuel for
combustion in boilers, furnaces, heaters, turbines,
flares, incinerators, generators and vehicles that are
owned or controlled by the organization. Non-renewable
fuel sources cover fuels purchased by
the organization. They also include fuel generated
by the organization’s activities – such as mined coal,
or gas from oil and gas extraction.

GRI 302: Energy 2016 7

Disclosure 302-2
Energy consumption outside of the organization

Reporting requirements

The reporting organization shall report the following information:
Disclosure a. Energy consumption outside of the organization, in joules or multiples.
302-2 b. Standards, methodologies, assumptions, and/or calculation tools used.
c. Source of the conversion factors used.

2.3 When compiling the information specified in Disclosure 302-2, the reporting organization shall
exclude energy consumption reported in Disclosure 302-1.

Reporting recommendations
2.4 When compiling the information specified in Disclosure 302-2, the reporting organization should:
2.4.1 if subject to different standards and methodologies, describe the approach to selecting them;
2.4.2 list energy consumption outside of the organization, with a breakdown by upstream
and downstream categories and activities.

Guidance

Guidance for Disclosure 302-2 The organization can use the following upstream and
The reporting organization can identify energy downstream categories and activities from the ‘GHG
consumption outside of the organization by assessing Protocol Corporate Value Chain (Scope 3) Accounting
whether an activity’s energy consumption: and Reporting Standard’ for identifying relevant energy
consumption outside of the organization (see reference 2
• c ontributes significantly to the organization’s total in the References section):
anticipated energy consumption outside of the
organization; Upstream categories
•  ffers potential for reductions the organization
o 1. Purchased goods and services
can undertake or influence; 2. Capital goods
• c ontributes to climate change-related risks, such 3. F uel- and energy-related activities (not included
as financial, regulatory, supply chain, product in Disclosure 302-1)
and customer, litigation, and reputational risks;
4. Upstream transportation and distribution
• is deemed material by stakeholders, such as
5. Waste generated in operations
customers, suppliers, investors, or civil society;
6. Business travel
• r esults from outsourced activities previously
performed in-house, or that are typically 7. Employee commuting
performed in-house by other organizations 8. Upstream leased assets
in the same sector;
Other upstream
• h as been identified as significant for the
organization’s sector; Downstream categories

• meets any additional criteria for determining 9. Downstream transportation and distribution
relevance, developed by the organization 10. Processing of sold products
or by organizations in its sector. 11. Use of sold products
12. End-of-life treatment of sold products
13. Downstream leased assets
14. Franchises
15. Investments
Other downstream

8 GRI 302: Energy 2016

Disclosure 302-2
Continued

For each of these categories and activities, the This can include consumers’ use of products the
organization can calculate or estimate the amount organization sells, and the end-of-life treatment
of energy consumed. of products.
The organization can report energy consumption Quantifying energy consumption outside of the
separately for non-renewable sources and renewable organization can provide a basis for calculating some
sources. of the relevant other indirect (Scope 3) GHG
emissions in Disclosure 305-3 of GRI 305: Emissions.
Background
Energy consumption can occur outside an organization,
i.e., throughout the organization’s upstream and
downstream activities associated with its operations.

GRI 302: Energy 2016 9

Disclosure 302-3
Energy intensity

Reporting requirements

The reporting organization shall report the following information:
a. Energy intensity ratio for the organization.
Disclosure b. Organization-specific metric (the denominator) chosen to calculate the ratio.
302-3 c. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling,
steam, or all.
d. Whether the ratio uses energy consumption within the organization, outside of it, or both.

2.5 When compiling the information specified in Disclosure 302-3, the reporting organization shall:
2.5.1 calculate the ratio by dividing the absolute energy consumption (the numerator) by the
organization-specific metric (the denominator);
2.5.2 if reporting an intensity ratio both for the energy consumed within the organization
and outside of it, report these intensity ratios separately.

Reporting recommendations
2.6 When compiling the information specified in Disclosure 302-3, the reporting organization should, where
it aids transparency or comparability over time, provide a breakdown of the energy intensity ratio by:
2.6.1 business unit or facility;
2.6.2 country;
2.6.3 type of source (see definitions for the listing of non-renewable sources and renewable sources);
2.6.4 type of activity.

Guidance

Guidance for Disclosure 302-3 Background
Intensity ratios can be provided for, among others: Energy intensity ratios define energy consumption in the
•  roducts (such as energy consumed per unit
p context of an organization-specific metric.
produced); These ratios express the energy required per unit
• services (such as energy consumed per function of activity, output, or any other organization-specific
or per service); metric. Intensity ratios are often called normalized
environmental impact data.
• sales (such as energy consumed per monetary
unit of sales). In combination with the organization’s total energy
consumption, reported in Disclosures 302-1 and 302-2,
Organization-specific metrics (denominators)
energy intensity helps to contextualize the organization’s
can include:
efficiency, including in relation to other organizations.
• units of product;
See references 1 and 3 in the References section.
• production volume (such as metric tons, liters,
or MWh);
• size (such as m2 floor space);
• number of full-time employees;
• monetary units (such as revenue or sales).

10 GRI 302: Energy 2016

Disclosure 302-4
Reduction of energy consumption

Reporting requirements

The reporting organization shall report the following information:
a. Amount of reductions in energy consumption achieved as a direct result of conservation
and efficiency initiatives, in joules or multiples.
Disclosure b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling,
302-4 steam, or all.
c. Basis for calculating reductions in energy consumption, such as base year or baseline,
including the rationale for choosing it.
d. Standards, methodologies, assumptions, and/or calculation tools used.

2.7 When compiling the information specified in Disclosure 302-4, the reporting organization shall:
2.7.1 exclude reductions resulting from reduced production capacity or outsourcing;
2.7.2 describe whether energy reduction is estimated, modeled, or sourced from direct
measurements. If estimation or modeling is used, the organization shall disclose
the methods used.

Reporting recommendations
2.8 When compiling the information specified in Disclosure 302-4, the reporting organization should,
if subject to different standards and methodologies, describe the approach to selecting them.

Guidance

Guidance for Disclosure 302-4 The organization can report reductions in energy
The reporting organization can prioritize disclosing consumption by combining energy types, or separately
reduction initiatives that were implemented in the for fuel, electricity, heating, cooling, and steam.
reporting period, and that have the potential to The organization can also provide a breakdown
contribute significantly to reductions. Reduction of reductions in energy consumption by individual
initiatives and their targets can be described in the initiatives or groups of initiatives.
management approach for this topic.
Reduction initiatives can include:
• process redesign;
• conversion and retrofitting of equipment;
• changes in behavior;
• operational changes.

GRI 302: Energy 2016 11

Disclosure 302-5
Reductions in energy requirements of products and services

Reporting requirements

The reporting organization shall report the following information:
a. Reductions in energy requirements of sold products and services achieved during
Disclosure the reporting period, in joules or multiples.
302-5 b. Basis for calculating reductions in energy consumption, such as base year or baseline,
including the rationale for choosing it.
c. Standards, methodologies, assumptions, and/or calculation tools used.

Reporting recommendations
2.9 When compiling the information specified in Disclosure 302-5, the reporting organization should:
2.9.1 if subject to different standards and methodologies, describe the approach to selecting them;
2.9.2 refer to industry use standards to obtain this information, where available (such as fuel consumption
of cars for 100 km at 90 km/h).

Guidance

Guidance for Disclosure 302-5
Use-oriented figures can include, for example,
the energy requirements of a car or a computer.
Consumption patterns can include, for example,
10 percent less energy use per 100 km travelled
or per time unit (hour, average working day).

12 GRI 302: Energy 2016

‘GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard’. ‘Greenhouse Gas Protocol Accounting Notes. 3. 2011. Revised Edition. 2004. World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD). No. ‘GHG Protocol Corporate Accounting and Reporting Standard’. World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD).References The following documents informed the development of this Standard and can be helpful for understanding and applying it. Accounting and Reporting Standard Amendment’. 1. 2012. 2. GRI 302: Energy 2016 13 . World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD). Relevant references: 1.

Copyright and trademark notice standards@globalreporting.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). designed to promote sustainability reporting. translated. or otherwise) for any other purpose without prior written GRI permission from GRI.globalreporting. PO Box 10039 Global Reporting Initiative. Amsterdam © 2016 GRI All rights reserved. stored. neither this document nor any extract from it may be reproduced. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. mechanical. Neither the GRI Board of Directors. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative. or transferred in any form or by any means (electronic. The reproduction and distribution of this document for information and/or use in www. The Netherlands ISBN: 978-90-8866-065-8 14 . has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. GSSB and logo. GRI and logo. Legal liability This document. or the use of reports based on the GRI Standards and related Interpretations. recorded. photocopied. However. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations.org preparing a sustainability report is permitted without prior permission from GRI.

GRI 303: WATER 2016 GRI 303 1 .

Earlier adoption is encouraged. Any feedback on the GRI Standards can be submitted to standards@globalreporting. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. Management approach disclosures 5 2.org for the consideration of the GSSB. In most browsers. using ‘ctrl’ + click will open external links in a new browser window. 2 GRI 303: Water 2016 . This Standard can be used by an organization of any size. sector or geographic location that wants to report on its impacts related to this topic. Contents Introduction 3 GRI 303: Water 5 1. Scope GRI 303: Water sets out reporting requirements on the topic of water. Topic-specific disclosures 6 Disclosure 303-1 Water withdrawal by source 6  Disclosure 303-2 Water sources significantly affected by withdrawal of water 7 Disclosure 303-3 Water recycled and reused 8 References 9 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). type. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. Note: This document includes hyperlinks to other Standards. Normative This Standard is to be used together with the most recent versions of the following references documents. terms defined in the Glossary are underlined. After clicking on a link. use ‘alt’ + left arrow to return to the previous view.

Each topic Standard includes disclosures specific to that topic. if this is one of its material topics. Selected GRI Standards. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. required to include in any published materials. and society. about their impacts on the economy. specific Standards GRI GRI GRI 200 300 400 Select from these to report specific disclosures for each material topic GRI 303: Water 2016 3 . Standards GRI 303: Water. Any published materials that use To report contextual To report the the GRI Standards in this way are to include a information about management approach ‘GRI-referenced’ claim. Starting point Foundation for using the depending on the extent of disclosures included in GRI Standards the report.org/standards/. which is used to interrelated. materials. The GRI Standards can be used as a set to prepare Figure 1 a sustainability report that is in accordance with the Overview of the set of GRI Standards Standards. or parts of their content.globalreporting.Introduction A. Using the GRI Standards and making claims GRI 102: General Disclosures GRI 103: Management Approach There are two basic approaches for using the GRI Standards. an organization for each material topic See Section 3 of GRI 101: Foundation for more information on how to use the GRI Standards. or statement of use. 1. downloaded at www. GRI 303: Water is a topic-specific GRI Standard There are three universal Standards that apply to every in the 300 series (Environmental topics). For each way of using the Standards there GRI 101: Foundation is the starting point for using is a corresponding claim. 300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). General Management Disclosures Approach 2. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. GRI 101 An organization preparing a report in accordance Universal with the GRI Standards uses this Standard. These Standards are organized into three series: Reporting Standards (GRI Standards). The full set can be report the management approach for the topic. organization preparing a sustainability report: GRI 101: Foundation B. can also be used to report specific information. There are two options for preparing a report in accordance (Core or Comprehensive). the environment. GRI GRI without preparing a report in accordance with 102 103 the Standards. It has essential information an organization is required to include in any published on how to use and reference the Standards. These Standards 200 (Economic topics). Economic Environmental Social and the specific claims that organizations are Topic. which the GRI Standards. modular standards.

the word ‘should’ indicates a recommendation. These are mandatory instructions. See GRI 101: Foundation for more information. water and ecosystems. or otherwise altering the ability of an ecosystem to perform its functions. including economic and social consequences. Requirements. Such changes have wider impacts on the quality of life in the area. C. Background context In the context of the GRI Standards. recommendations and guidance The GRI Standards include: Requirements. explanations and examples to help organizations better understand the requirements. including land. An organization can impact water resources through its withdrawal and consumption of water. Withdrawals from a water system can affect the environment by lowering the water table. requirements are presented in bold font and indicated with the word ‘shall’. These sections include background information. an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the Standards. the environmental dimension of sustainability concerns an organization’s impacts on living and non-living natural systems. D. Requirements are to be read in the context of recommendations and guidance. In the text. and how it manages them. GRI 303 addresses the topic of water. but not required. reducing the volume of water available for use. Access to fresh water is essential for human life and wellbeing. Additional disclosures that relate to this topic can also be found in: • GRI 306: Effluents and Waste 4 GRI 303: Water 2016 . Guidance. These are cases where a particular course of action is encouraged. and is recognized by the United Nations as a human right. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. Recommendations. and consequences for the local communities or indigenous peoples for whom the water source is important. air. The disclosures in this Standard can provide information about an organization’s impacts related to water. In the text. however.

GRI 303: Water This Standard includes disclosures on the management approach and topic-specific disclosures. Therefore. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. Reporting requirements 1. as well as reporting topic-specific disclosures for those topics.1 The reporting organization shall report its management approach for water using GRI 103: Management Approach. the associated impacts. and stakeholders’ reasonable expectations and interests. GRI 103 specifies how to report on the management approach and what information to provide. GRI 303: Water 2016 5 . Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 303-1 Water withdrawal by source • Disclosure 303-2 Water sources significantly affected by withdrawal of water • Disclosure 303-3 Water recycled and reused 1. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic.

Topic-specific disclosures Disclosure 303-1 Water withdrawal by source Reporting requirements The reporting organization shall report the following information: a. 2. 303-1 iii. Guidance Guidance for Disclosure 303-1 Background This disclosure can include water withdrawn either Reporting the total volume of water withdrawn by directly by the organization or through intermediaries. rivers.2 report whether these calculations are estimated. Reporting recommendations 2.1 When compiling the information specified in Disclosure 303-1. 2. iv.1. or sourced from direct measurements. the reporting organization should: 2. scale of potential impacts and risks associated with an organization’s water use.3 if estimation or modelling has been used.1. The total volume withdrawn provides an indication of the organization’s relative size and importance as a user of water. modelled. with a breakdown by the following sources: i. 6 GRI 303: Water 2016 . b. and oceans. source contributes to an understanding of the overall such as water utilities. Municipal water supplies or other public or private water utilities.1. Total volume of water withdrawn. Standards. report the estimation or modelling methods. lakes. v. Waste water from another organization. 2. Rainwater collected directly and stored by the organization. Surface water. and assumptions used. Ground water. including water from wetlands. and provides a baseline figure for other calculations relating to efficiency and use. methodologies. Disclosure ii.1 include the abstraction of cooling water.

the reporting organization shall report water sources significantly affected by withdrawal that meet one or more of the following criteria: 2. or total number of protected species.2. Biodiversity value (such as species diversity and endemism. or that support a particular endangered species of plant or animal. GRI 303: Water 2016 7 . 2. the reporting organization should report the original water body or source. or endangered system. 2. b. Disclosure ii.2 Withdrawals from water bodies that are recognized by professionals to be particularly sensitive due to their relative size. and assumptions used.2. Value or importance of the water source to local communities and indigenous peoples. if the water is provided by municipal water supplies or other public or private water utilities.1 Withdrawals that account for an average of five percent or more of the annual average volume of the water body. Size of the water source. Disclosure 303-2 Water sources significantly affected by withdrawal of water Reporting requirements The reporting organization shall report the following information: a. Reporting recommendations 2. or status as a rare. methodologies. regardless of the rate of withdrawal. function. Guidance See references 1 and 3 in the References section. iv. threatened. such as species diversity and endemism.5 The water source has been identified as having a high value or importance to local communities and indigenous peoples.2.3 When compiling the information specified in Disclosure 303-2. and total number of protected species). 303-2 iii. Standards. 2. Whether the source is designated as a nationally or internationally protected area.2 When compiling the information specified in Disclosure 303-2.4 The water source has been identified as having high biodiversity value.2. 2.3 Any withdrawal from a wetland listed in the Ramsar Convention or any other nationally or internationally proclaimed conservation area. Total number of water sources significantly affected by withdrawal by type: i. 2.2.

and disposal costs. and bathing. the organization Reducing water consumption over time through reuse withdraws 20 m3 of water for one production process and recycling also contributes to local. Standards. methodologies.5. of efficiency and demonstrates the success of an organization in reducing total water withdrawals and Guidance for clause 2.5. Total volume of water recycled and reused by the organization.e. the total volume of water recycled and reused for that process is 60 m3. Guidance Guidance for Disclosure 303-3 Background This disclosure measures both water treated prior to The rate of water reuse and recycling is a measure reuse and water not treated prior to reuse. collected rainwater and wastewater generated by household processes.1 report if water or flow meters do not exist and estimation by modeling is required.2 calculate the volume of recycled/reused water based on the volume of water demand satisfied by recycled/reused water. Disclosure 303-3 b. rather than by further withdrawals. 8 GRI 303: Water 2016 . c. Reporting recommendations 2.2 discharges.5. Increased reuse and recycling can reduce For example. laundry. 2. national. such as washing dishes.5 When compiling the information specified in Disclosure 303-3.4 When compiling the information specified in Disclosure 303-3. then regional goals for managing water supplies.. that requires 20 m3 of water per cycle. if an organization has a production cycle water consumption. the reporting organization should: 2. or cycle and reuses it for an additional three cycles. Total volume of water recycled and reused as a percentage of the total water withdrawal as specified in Disclosure 303-1. Disclosure 303-3 Water recycled and reused Reporting requirements The reporting organization shall report the following information: a. 2. i. the reporting organization shall include grey water. and assumptions used. treatment.

Ceres. 1994. Other relevant references: 2.org/. accessed on 1 September 2016. ‘The Convention on Wetlands of International Importance especially as Waterfowl Habitat’. Ramsar Convention. 3.iucnredlist. International Union for Conservation of Nature (IUCN). Authoritative intergovernmental instruments: 1. The Ceres Aqua Gauge: A Framework for 21st Century Water Risk Management. 2011. http://www.References The following documents informed the development of this Standard and can be helpful for understanding and applying it. GRI 303: Water 2016 9 . Red List of Threatened Species.

GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. GSSB and logo. or transferred in any form or by any means (electronic. The reproduction and distribution of this document for information and/or use in www.org preparing a sustainability report is permitted without prior permission from GRI. Amsterdam © 2016 GRI All rights reserved.globalreporting. The Netherlands ISBN: 978-90-8866-066-5 10 . translated. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. mechanical. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. or otherwise) for any other purpose without prior written GRI permission from GRI. stored. photocopied. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative. Neither the GRI Board of Directors. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. GRI and logo. designed to promote sustainability reporting. recorded. or the use of reports based on the GRI Standards and related Interpretations. However. Legal liability This document. neither this document nor any extract from it may be reproduced. Copyright and trademark notice standards@globalreporting. PO Box 10039 Global Reporting Initiative.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI).

GRI 304: BIODIVERSITY 2016 GRI 304 1 .

Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. and services on biodiversity 8 Disclosure 304-3 Habitats protected or restored 9 Disclosure 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations 10 References 11 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). This Standard can be used by an organization of any size. Note: This document includes hyperlinks to other Standards. Any feedback on the GRI Standards can be submitted to standards@globalreporting. or adjacent to. products. Scope GRI 304: Biodiversity sets out reporting requirements on the topic of biodiversity. use ‘alt’ + left arrow to return to the previous view. managed in. In most browsers. Management approach disclosures 5 2. using ‘ctrl’ + click will open external links in a new browser window. After clicking on a link. leased. protected areas and areas of high biodiversity value outside protected areas 7 Disclosure 304-2 Significant impacts of activities. Contents Introduction 3 GRI 304: Biodiversity 5 1. Earlier adoption is encouraged. Topic-specific disclosures 7 Disclosure 304-1 Operational sites owned. Normative This Standard is to be used together with the most recent versions of the following references documents. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard.org for the consideration of the GSSB. type. 2 GRI 304: Biodiversity 2016 . terms defined in the Glossary are underlined. sector or geographic location that wants to report on its impacts related to this topic.

org/standards/. without preparing a report in accordance with To report contextual To report the the Standards. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. 300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). The full set can be report the management approach for the topic. about their impacts on the economy. and society. 200 300 400 Select from these to report specific disclosures for each material topic GRI 304: Biodiversity 2016 3 . GRI Standards depending on the extent of disclosures included in GRI the report. See Section 3 of GRI 101: Foundation for more Economic Environmental Social information on how to use the GRI Standards. Using the GRI Standards and making claims There are two basic approaches for using the GRI GRI 101: Foundation is the starting point for using Standards.Introduction A. the environment. Any published materials that use information about management approach an organization for each material topic the GRI Standards in this way are to include a ‘GRI-referenced’ claim.globalreporting. Topic- specific and the specific claims that organizations are Standards GRI GRI GRI required to include in any published materials. GRI 304: Biodiversity is a topic-specific GRI There are three universal Standards that apply to every Standard in the 300 series (Environmental organization preparing a sustainability report: topics). Disclosures Approach GRI GRI 2. or parts of their content. if this is one of its material topics. There are two options for preparing a for using the report in accordance (Core or Comprehensive). It has essential information is a corresponding claim. modular standards. These Standards 200 (Economic topics). an organization is required to include in any published materials. downloaded at www. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. For each way of using the Standards there the GRI Standards. 101 Universal An organization preparing a report in accordance Standards with the GRI Standards uses this Standard. The GRI Standards can be used as a set to prepare a sustainability report that is in accordance with the Foundation Starting point Standards. or statement of use. These Standards are organized into three series: Reporting Standards (GRI Standards). 102 103 can also be used to report specific information. which is used to interrelated. Selected GRI Standards. Figure 1 Overview of the set of GRI Standards 1. GRI 101: Foundation GRI 102: General Disclosures GRI 103: Management Approach B. which on how to use and reference the Standards. Each topic Standard includes disclosures specific to that topic. General Management GRI 304: Biodiversity.

and natural ecosystems. In addition. and contribute to food security and human health. and ecosystems. These are cases where a particular course of action is encouraged. Requirements are to be read in the context of recommendations and guidance. recommendations and guidance The GRI Standards include: Requirements. Recommendations. but not required. and how it manages them. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. Protecting biological diversity is important for ensuring the survival of plant and animal species. Requirements. C. making it essential for achieving poverty reduction. In the text. GRI 304 addresses the topic of biodiversity. See GRI 101: Foundation for more information. air. 4 GRI 304: Biodiversity 2016 . natural ecosystems provide clean water and air. The disclosures in this Standard can provide information about an organization’s impacts related to biodiversity. however. genetic diversity. the environmental dimension of sustainability concerns an organization’s impacts on living and non-living natural systems. the word ‘should’ indicates a recommendation. In the text. water. Background context In the context of the GRI Standards.  uidance. These sections include background G information. These are mandatory instructions. D. Biodiversity also contributes directly to local livelihoods. and thus sustainable development. requirements are presented in bold font and indicated with the word ‘shall’. explanations and examples to help organizations better understand the requirements. These concepts are covered in key instruments of the United Nations: see References. including land. an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the Standards.

1 The reporting organization shall report its management approach for biodiversity using GRI 103: Management Approach. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. the associated impacts. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts.GRI 304: Biodiversity This Standard includes disclosures on the management approach and topic-specific disclosures. as well as reporting topic-specific disclosures for those topics. and stakeholders’ reasonable expectations and interests. Reporting requirements 1. Therefore. managed in. and services on biodiversity • Disclosure 304-3 Habitats protected or restored • Disclosure 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations 1. or adjacent to. GRI 103 specifies how to report on the management approach and what information to provide. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. protected areas and areas of high biodiversity value outside protected areas • Disclosure 304-2 Significant impacts of activities. products. GRI 304: Biodiversity 2016 5 . leased. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 304-1 Operational sites owned.

such as environmental site impact assessments. Management approach disclosures Continued Guidance When reporting its management approach for biodiversity. management. the reporting organization can also describe its strategy for achieving its policy on biodiversity management. A biodiversity strategy can contain a combination of elements related to the prevention. 6 GRI 304: Biodiversity 2016 . and remediation of damage to natural habitats resulting from the organization’s activities. An example of this is the integration of biodiversity considerations into analytical tools.

Biodiversity value characterized by the attribute of the protected area or area of high biodiversity value outside the protected area (terrestrial. Ramsar Convention. protected areas and areas of high biodiversity value outside protected areas Reporting requirements The reporting organization shall report the following information: a. national legislation). freshwater. 2. For each operational site owned. the following information: i. or adjacent to. or adjacent to. adjacent to. or extractive). or containing Disclosure portions of the protected area) or the high biodiversity value area outside 304-1 protected areas. iii. leased. Type of operation (office. or managed by the organization. Position in relation to the protected area (in the area. ii. Size of operational site in km2 (or another unit. Guidance Background Monitoring which activities are taking place in both protected areas and areas of high biodiversity value outside protected areas makes it possible for the organization to reduce the risks of impacts. manufacturing or production. Geographic location. managed in. leased. if appropriate). It also makes it possible for the organization to manage impacts on biodiversity or to avoid mismanagement. GRI 304: Biodiversity 2016 7 . leased. vi. the reporting organization should include information about sites for which future operations have been formally announced. Subsurface and underground land that may be owned. Biodiversity value characterized by listing of protected status (such as IUCN Protected Area Management Categories. protected areas and areas of high biodiversity value outside protected areas. managed in.1 When compiling the information specified in Disclosure 304-1. iv. Topic-specific disclosures Disclosure 304-1 Operational sites owned. or maritime ecosystem). Reporting recommendations 2. v. vii.

Duration of impacts. Changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level). products. of impacts over time and across organizations. scale. understanding (and developing) an organization’s strategy to mitigate significant direct and indirect Areas of impact are not limited to areas that are impacts on biodiversity. and transport infrastructure. Introduction of invasive species. Habitat conversion. Construction or use of manufacturing plants. vi. 8 GRI 304: Biodiversity 2016 . ii. Reduction of species. ii. iv. and pathogens. and services on biodiversity Reporting requirements The reporting organization shall report the following information: a. Guidance Guidance for Disclosure 304-2 Background Indirect impacts on biodiversity can include impacts This disclosure provides the background for in the supply chain. Species affected. as well as formally designated comparison of the relative size. mines. 304-2 v. the disclosure enables impacts on buffer zones. Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources). Significant direct and indirect positive and negative impacts with reference to the following: i. Reversibility or irreversibility of the impacts. iii. iii. and nature areas of special importance or sensitivity. Extent of areas impacted. By presenting structured formally protected and include consideration of and qualitative information. Disclosure 304-2 Significant impacts of activities. b. Disclosure iv. Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: i. pests.

Disclosure 304-3 Habitats protected or restored Reporting requirements The reporting organization shall report the following information: a. Reporting recommendations 2. if applicable. and assumptions used. Size and location of all habitat areas protected or restored. Areas where operations are still active can organization’s prevention and remediation activities be counted if they conform to the definitions of ‘area with respect to its impacts on biodiversity.2 When compiling the information specified in Disclosure 304-3. This restored’ or ‘area protected’. Status of each area based on its condition at the close of the reporting period. methodologies. c. disclosure refers to areas where remediation has GRI 304: Biodiversity 2016 9 . Whether partnerships exist with third parties to protect or restore habitat areas distinct from 304-3 where the organization has overseen and implemented restoration or protection measures. d. and whether the success of the restoration measure was or is approved by independent external professionals. Guidance Guidance for Disclosure 304-3 been completed or where the area is actively This disclosure addresses the extent of an protected. Disclosure b. Standards. the reporting organization should align the information presented in this disclosure with regulatory or license requirements for the protection or restoration of habitats.

Disclosure 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations Reporting requirements The reporting organization shall report the following information: a. Near threatened v. Guidance Background of the global conservation status of plant and animal This disclosure helps an organization to identify species) and national conservation lists serve as where its activities pose a threat to endangered plant authorities on the sensitivity of habitat in areas and animal species. See reference 8 in the References section. the affected by operations. By identifying these threats. Vulnerable iv. Critically endangered 304-4 ii. and on the relative importance organization can initiate appropriate steps to avoid of these habitats from a management perspective. Least concern Reporting recommendations 2. Endangered iii.3 When compiling the information specified in Disclosure 304-4. harm and to prevent the extinction of species. the reporting organization should compare the information in the IUCN Red List and national conservation lists with the species outlined in planning documentation and monitoring records to ensure consistency. Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the operations of the organization. by level of extinction risk: Disclosure i. The International Union for Conservation of Nature (IUCN) ‘Red List of Threatened Species’ (an inventory 10 GRI 304: Biodiversity 2016 .

Biosphere Reserves.unesco. 2008.iucnredlist. http://www. 1994.org/en/list. Other relevant references: 6. 5. accessed on 1 September 2016. United Nations Educational. BirdLife International. 8. Authoritative intergovernmental instruments: 1. 2. 7. World Heritage Sites List. 3. ‘Convention on International Trade in Endangered Species of Wild Flora and Fauna (CITES)’. ‘The Convention on Wetlands of International Importance especially as Waterfowl Habitat’. ‘Convention on Biological Diversity’. http://whc. Scientific and Cultural Organization (UNESCO). United Nations (UN) Convention. accessed on 1 September 2016. http://www. accessed on 1 September 2016.org/.org/datazone/site. 1992.org/new/en/natural-sciences/environment/ecological-sciences/biosphere-reserves/. 4. Red List of Threatened Species. 1979. Scientific and Cultural Organization (UNESCO). United Nations (UN) Convention. International Union for Conservation of Nature (IUCN). Ramsar Convention. International Union for Conservation of Nature (IUCN). accessed on 1 September 2016. Guidelines for Applying Protected Area Management Categories.References The following documents informed the development of this Standard and can be helpful for understanding and applying it. United Nations Educational. GRI 304: Biodiversity 2016 11 . http://www. Important Bird and Biodiversity Areas.birdlife.unesco.

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GRI 305: EMISSIONS 2016 GRI 305 1 .

using ‘ctrl’ + click will open external links in a new browser window. After clicking on a link. Management approach disclosures 5 2. In most browsers. Any feedback on the GRI Standards can be submitted to standards@globalreporting. terms defined in the Glossary are underlined.org for the consideration of the GSSB. sulfur oxides (SOX). Topic-specific disclosures 7 Disclosure 305-1 Direct (Scope 1) GHG emissions 7 Disclosure 305-2 Energy indirect (Scope 2) GHG emissions 9 Disclosure 305-3 Other indirect (Scope 3) GHG emissions 11 Disclosure 305-4 GHG emissions intensity 13 Disclosure 305-5 Reduction of GHG emissions 14 Disclosure 305-6 Emissions of ozone-depleting substances (ODS) 15 Disclosure 305-7 Nitrogen oxides (NOX). GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. and other significant air emissions 17 References 18 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). This Standard can be used by an organization of any size. Earlier adoption is encouraged. Scope GRI 305: Emissions sets out reporting requirements on the topic of emissions. 2 GRI 305: Emissions 2016 . type. Normative This Standard is to be used together with the most recent versions of the following references documents. Note: This document includes hyperlinks to other Standards. Contents Introduction 3 GRI 305: Emissions 5 1. sector or geographic location that wants to report on its impacts related to this topic. use ‘alt’ + left arrow to return to the previous view.

For each way of using the Standards there the GRI Standards. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. an organization is required to include in any published materials.org/standards/.globalreporting. Using the GRI Standards and making claims There are two basic approaches for using the GRI GRI 101: Foundation is the starting point for using Standards. downloaded at www. These Standards are organized into three series: Reporting Standards (GRI Standards). Selected GRI Standards. 102 103 can also be used to report specific information. Any published materials that use information about management approach an organization for each material topic the GRI Standards in this way are to include a ‘GRI-referenced’ claim. 101 Universal An organization preparing a report in accordance Standards with the GRI Standards uses this Standard. without preparing a report in accordance with To report contextual To report the the Standards. which on how to use and reference the Standards. the environment. General Management GRI 305: Emissions. which is used to interrelated. Figure 1 Overview of the set of GRI Standards 1. if this is one of its material topics.Introduction A. 300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). It has essential information is a corresponding claim. and society. or parts of their content. or statement of use. See Section 3 of GRI 101: Foundation for more Economic Environmental Social information on how to use the GRI Standards. 200 300 400 Select from these to report specific disclosures for each material topic GRI 305: Emissions 2016 3 . GRI 101: Foundation GRI 102: General Disclosures GRI 103: Management Approach B. The GRI Standards can be used as a set to prepare a sustainability report that is in accordance with the Foundation Starting point Standards. GRI Standards depending on the extent of disclosures included in GRI the report. Disclosures Approach GRI GRI 2. Each topic Standard includes disclosures specific to that topic. The full set can be report the management approach for the topic. These Standards 200 (Economic topics). about their impacts on the economy. modular standards. Topic- specific and the specific claims that organizations are Standards GRI GRI GRI required to include in any published materials. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. GRI 305: Emissions is a topic-specific GRI There are three universal Standards that apply to every Standard in the 300 series (Environmental organization preparing a sustainability report: topics). There are two options for preparing a for using the report in accordance (Core or Comprehensive).

• Nitrous oxide (N2O) • Hydrofluorocarbons (HFCs) Reductions in the emission of regulated pollutants lead • Perfluorocarbons (PFCs) to improved health conditions for workers and local communities and can enhance relations with affected • Sulphur hexafluoride (SF6) stakeholders. Types of emissions include: greenhouse gas harmful ultraviolet (UV-B) radiation. are also air pollutants Other significant air emissions include. the word ‘should’ indicates a recommendation. GHG emissions are a major contributor to climate change and are governed by the United Nations (UN) Nitrogen oxides (NOX). C. and other ‘Framework Convention on Climate Change’ and the significant air emissions subsequent UN ‘Kyoto Protocol’. but not required. represents these classifications of Scope with the An organization is required to comply with all applicable following terms: requirements in order to claim that its report has been • Direct GHG emissions = Scope I prepared in accordance with the GRI Standards. Background context In this Standard. as defined in the GRI Standards Glossary: In the context of the GRI Standards. The UN Environment Programme significant air emissions. forest degradation and public health • Methane (CH4) concerns have led to local and international regulations to control emissions of these pollutants. acidification. air quality. These sections include background G GHG emissions called ‘Scope’: Scope 1. the environmental • Direct (Scope 1) GHG emissions dimension of sustainability concerns an organization’s impacts on living and non-living natural systems. including • Energy indirect (Scope 2) GHG emissions land. Requirements. and nitrogen projected ozone depletion due to ODS generates oxides (NOX) and sulfur oxides (SOX). aim to control the volume and reward the reduction of GHG emissions. Pollutants such as NOX and SOX have adverse effects on climate. such as emissions The GRI Standards include: trading. International Organization for Standardization (ISO). Value Chain Standard’). The GHG Protocol has established a classification of  uidance. The GHG emissions standard published by the organizations better understand the requirements. In regions with emission caps. as well as air emissions that are regulated under international conventions and/or national laws or regulations. among other worldwide concern. These two standards are part of the GHG Protocol developed by the World Resources Recommendations. agriculture. the volume • Nitrogen trifluoride (NF3) of emissions also has direct cost implications. habitats. recommendations and guidance As a result. sulfur oxides (SOX). for example. an organization is not required to comply (‘GHG Protocol Corporate Standard’) and the ‘GHG with recommendations or guidance in order to claim Protocol Corporate Value Chain (Scope 3) Accounting that a report has been prepared in accordance with the and Reporting Standard’ (‘GHG Protocol Corporate Standards. These are mandatory instructions. water and ecosystems. text. Some GHGs. ozone-depleting substances (ODS). Requirements. This Standard covers the following GHGs: and human and animal health. and human and animal health. 4 GRI 305: Emissions 2016 . different national and international regulations and incentive systems. ‘ISO 14064’. • Other indirect (Scope 3) GHG emissions GRI 305 addresses emissions into air. agriculture. air quality. (UNEP) ‘Montreal Protocol on Substances that Deplete the Ozone Layer’ (‘Montreal Protocol’) regulates the GHG emissions phase-out of ODS internationally. including methane. See GRI 101: Foundation for more information. that have significant adverse impacts on ecosystems. In the text. explanations and examples to help Scope 3. • Energy indirect GHG emissions = Scope 2 • Other indirect GHG emissions = Scope 3 D. In the Sustainable Development (WBCSD). Observed and (GHG). including those listed on an organization’s environmental permits. these terms are combined in the following way. air. requirements are presented in bold font The reporting requirements for GHG emissions in this and indicated with the word ‘shall’. Scope 2 and information. persistent organic pollutants or particulate matter. Requirements are to Standard are based on the requirements of the ‘GHG be read in the context of recommendations and guidance. Protocol Corporate Accounting and Reporting Standard’ however. ecosystems. These are cases where a particular Institute (WRI) and the World Business Council on course of action is encouraged. Deterioration of air • Carbon dioxide (CO2) quality. which are Ozone-depleting substances (ODS) the discharge of substances from a source into the The ozone layer filters out most of the sun’s biologically atmosphere.

criteria or scheme of which the offsets are part. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic.1 The reporting organization shall report its management approach for emissions using GRI 103: Management Approach. including the type. Therefore. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 305-1 Direct (Scope 1) GHG emissions • Disclosure 305-2 E nergy indirect (Scope 2) GHG emissions • Disclosure 305-3 Other indirect (Scope 3) GHG emissions • Disclosure 305-4 GHG emissions intensity • Disclosure 305-5 Reduction of GHG emissions • Disclosure 305-6 Emissions of ozone-depleting substances (ODS) • Disclosure 305-7 Nitrogen oxides (NOX). Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. sulfur oxides (SOX). amount. GRI 305: Emissions 2016 5 . and stakeholders’ reasonable expectations and interests.2 When reporting on GHG emissions targets. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts.GRI 305: Emissions This Standard includes disclosures on the management approach and topic-specific disclosures. and other significant air emissions 1. GRI 103 specifies how to report on the management approach and what information to provide. the associated impacts. 1. Reporting requirements 1. as well as reporting topic-specific disclosures for those topics. the reporting organization shall explain whether offsets were used to meet the targets.

agents) and for the purchase and use of emissions certificates. 6 GRI 305: Emissions 2016 . and provide examples of these regulations and policies. or industry-level emissions regulations and policies. Management approach disclosures Continued Guidance When reporting its management approach for emissions. the reporting organization can also: • explain whether it is subject to any country. • disclose expenditures on treatment of emissions (such as expenditures for filters. regional.

NF3. including: i.1 When compiling the information specified in Disclosure 305-1. whether equity share. CH4.2 When compiling the information specified in Disclosure 305-1.3 select a consistent approach for consolidating direct (Scope 1) and energy indirect (Scope 2) GHG emissions. 2. e. SF6. 2. the reporting organization should: 2.2.4 if subject to different standards and methodologies. and biogenic emissions of CO2 that occur in the life cycle of biomass other than from combustion or biodegradation (such as GHG emissions from processing or transporting biomass). the rationale for choosing it.1. Standards. g. GRI 305: Emissions 2016 7 . methodologies. Disclosure ii. financial control. PFCs. assumptions. 2.1. or operational control methods outlined in the ‘GHG Protocol Corporate Standard’. Biogenic CO2 emissions in metric tons of CO2 equivalent. Reporting recommendations 2. Base year for the calculation. Gases included in the calculation. 2. 305-1 iii. describe the approach to selecting them. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent. and/or calculation tools used. financial control. choosing from the equity share. f. 2. whether CO2. N2O. or operational control. d.2.1 apply emission factors and GWP rates consistently for the data disclosed. if applicable.2. b. Source of the emission factors and the global warming potential (GWP) rates used.2.2 use the GWP rates from the IPCC assessment reports based on a 100-year timeframe. Consolidation approach for emissions. or all. HFCs. emissions in the base year. 2.2 report biogenic emissions of CO2 from the combustion or biodegradation of biomass separately from the gross direct (Scope 1) GHG emissions. c. or a reference to the GWP source. the reporting organization shall: 2. Topic-specific disclosures Disclosure 305-1 Direct (Scope 1) GHG emissions Reporting requirements The reporting organization shall report the following information: a. the context for any significant changes in emissions that triggered recalculations of base year emissions.1 exclude any GHG trades from the calculation of gross direct (Scope 1) GHG emissions. Exclude biogenic emissions of other types of GHG (such as CH4 and N2O).

The chosen emission factors can originate from • Physical or chemical processing: most of these mandatory reporting requirements.5. methane emissions (e.3 type of source (stationary combustion. packing.5 where it aids transparency or comparability over time. the CO2 emissions from the fuel • direct measurements of GHG emissions. the following sources owned or controlled by an the reporting organization can indicate the basis and organization: assumptions on which figures were estimated. products. • mass balance calculations. Protocol Corporate Standard’. and turbines – and from other Protocol Corporate Standard’. from the combustion of fuels in mobile combustion Thus. ships. GWP rates from the Second processing.2. combustion processes such as flaring. not limited to. These can include Disclosures 305-2 (energy indirect/Scope 2 GHG equipment leaks from joints. the of fuels in stationary sources.5. heating. such rates can be used for disclosing GHG sources owned or controlled by the organization. HFC emissions from refrigeration and air conditioning equipment. cooling and steam: these emissions result from combustion For recalculations of prior year emissions.. and venting. 2. processing of chemicals and materials. steel.2.5. provide a breakdown of the direct (Scope 1) GHG emissions by: 2. process. and emissions) and 305-3 (other indirect/Scope 3 GHG gaskets. 14 and 19 in the References section.g. such as for fuel composition analysis. • estimations. on Climate Change (IPCC) are used as the basis for workers. organization can follow the approach in the ‘GHG furnaces.2. such as Direct (Scope 1) GHG emissions include.5. and waste research develops. physically controlled but result from intentional or The organization can combine Disclosure 305-1 with unintentional releases of GHGs. buses. 2. 13. 8 GRI 305: Emissions 2016 .2 country. 12. seals. but are emission factors and GWP rates. See also references 1. • Generation of electricity. from coal mines) emissions) to disclose total GHG emissions. emissions where it does not conflict with national or such as trucks. waste. also use the latest GWP rates from the most recent • Fugitive emissions: these are emissions that are not IPCC assessment report. gas) or losses (refills) of cooling systems and conversion to GHG (CO2 equivalents). voluntary reporting emissions result from the manufacturing or frameworks. regional reporting requirements. or industry groups. 2. from gas transport).4 type of activity. trains. Direct (Scope 1) GHG emissions can come from If estimations are used due to a lack of default figures..2. aluminum.g.2. • calculations based on site-specific data. ammonia. 2. such as Estimates of GWP rates change over time as scientific cement. and passengers: these emissions result international negotiations under the ‘Kyoto Protocol’. GRI 302: Energy. such as consumption as reported in Disclosure 302-1 of continuous online analyzers. such as boilers. and methane leakages Further details and guidance are available in the ‘GHG (e. Methodologies used to calculate the direct (Scope I) GHG emissions can include: • direct measurement of energy source consumed (coal. Assessment Report of the Intergovernmental Panel • Transportation of materials. Guidance Guidance for Disclosure 305-1 • calculations based on published criteria. fugitive). airplanes. The organization can and cars. Disclosure 305-1 Continued 2.1 business unit or facility.

HFCs.4. including: Disclosure i. d. iii.3 account and report energy indirect (Scope 2) GHG emissions based on the location- based method. 2. heating. describe the approach to selecting them. e.4 account and report energy indirect (Scope 2) GHG emissions based on both the location-based and market-based methods.4. gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent. methodologies. and steam). Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent. 2. Disclosure 305-2 Energy indirect (Scope 2) GHG emissions Reporting requirements The reporting organization shall report the following information: a.5.3. the reporting organization shall: 2. Standards.2 country. N2O. financial control. Base year for the calculation. whether equity share. 2. or all. If applicable.3 type of source (electricity. NF3.4. f. 2.4 if subject to different standards and methodologies.1 apply emission factors and GWP rates consistently for the data disclosed.4. 2. if it has any operations in markets providing product or supplier-specific data in the form of contractual instruments.4.4.3. financial control.4.2 exclude other indirect (Scope 3) GHG emissions that are disclosed as specified in Disclosure 305-3.4 type of activity.2 use the GWP rates from the IPCC assessment reports based on a 100-year timeframe. CH4. choosing from the equity share. Consolidation approach for emissions. if it has operations in markets without product or supplier-specific data.3 When compiling the information specified in Disclosure 305-2.5 where it aids transparency or comparability over time. 2. provide a breakdown of the energy indirect (Scope 2) GHG emissions by: 2. SF6. emissions in the base year. and/or calculation tools used. If available. GRI 305: Emissions 2016 9 . 2. the context for any significant changes in emissions that triggered recalculations of base year emissions.3 select a consistent approach for consolidating direct (Scope 1) and energy indirect (Scope 2) GHG emissions. 2.5. b. 2. the rationale for choosing it. g.1 exclude any GHG trades from the calculation of gross energy indirect (Scope 2) GHG emissions. whether CO2. c. or a reference to the GWP source.3.5. assumptions. or operational control methods outlined in the ‘GHG Protocol Corporate Standard’. if applicable.4.4 When compiling the information specified in Disclosure 305-2. PFCs. cooling. Source of the emission factors and the global warming potential (GWP) rates used.5. 2. the gases included in the calculation. 305-2 ii.4.1 business unit or facility. or operational control.3. the reporting organization should: 2. 2. Reporting recommendations 2.

or for unbundled attribute claims. the energy indirect regional reporting requirements. and steam consumed by an organization – Thus. The chosen emission factors can originate from mandatory reporting requirements. cooling. It derives emission factors from contractual instruments. based method reflects the average GHG emissions Further details and guidance are available in the ‘GHG intensity of grids on which energy consumption occurs. research develops. Protocol Corporate Standard’. A location. Disclosure 305-2 Continued Guidance Guidance for Disclosure 305-2 Estimates of GWP rates change over time as scientific Energy indirect (Scope 2) GHG emissions include. The market-based method calculation also includes the use of a residual mix. voluntary reporting frameworks. than their direct (Scope 1) GHG emissions. The organization can combine Disclosure 305-2 with The ‘GHG Protocol Scope 2 Guidance’ requires Disclosures 305-1 (direct/Scope 1 GHG emissions) organizations to provide two distinct Scope 2 values: a and 305-3 (other indirect/Scope 3 GHG emissions) to location-based and a market-based value. Details on the location- using mostly grid-average emission factor data. the organization can follow the approach in the ‘GHG Protocol Corporate Standard’. such rates can be used for disclosing GHG disclosed as specified in Disclosure 302-1 of GRI 302: emissions where it does not conflict with national or Energy. The reporting organization can apply the Quality Criteria in the ‘GHG Protocol Scope 2 Guidance’ so that contractual instruments convey GHG emission rate claims and to prevent double counting. This helps prevent double counting between consumers’ market-based method figures. heating. international negotiations under the ‘Kyoto Protocol’. For recalculations of prior year emissions. If a residual mix is unavailable. which include any type of contract between two parties for the sale and purchase of energy bundled with attributes about the energy generation. A market. The organization can (Scope 2) GHG emissions that result from the also use the latest GWP rates from the most recent generation of purchased electricity can be much greater IPCC assessment report. 12. GWP rates from the Second but are not limited to. choice). 2. See reference 18 in the References section. if the organization does not have specified emissions-intensity from its contractual instruments. 10 GRI 305: Emissions 2016 . 13. based and market-based methods are available in the based method reflects emissions from electricity that ‘GHG Protocol Scope 2 Guidance’. disclose total GHG emissions. See also references an organization has purposefully chosen (or its lack of 1. the organization can disclose this and use grid-average emission factors as a proxy (which can mean that the location-based and market-based are the same number until information on the residual mix is available). For many organizations. or industry groups. 14 and 18 in the References section. the CO2 emissions from the Assessment Report of the IPCC are used as the basis for generation of purchased or acquired electricity.

1 apply emission factors and GWP rates consistently for the data disclosed.6. Exclude biogenic emissions of other types of GHG (such as CH4 and N2O). Other indirect (Scope 3) GHG emissions categories and activities included in the calculation. HFCs. assumptions. emissions in the base year. iii. the rationale for choosing it.1 exclude any GHG trades from the calculation of gross other indirect (Scope 3) GHG emissions.6. N2O.6. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent. 2.5. provide a breakdown of the other indirect (Scope 3) GHG emissions by: 2. Biogenic CO2 emissions in metric tons of CO2 equivalent. and/or calculation tools used. the reporting organization shall: 2. NF3. f.5 where it aids transparency or comparability over time. including: 305-3 i.2 country.6. or all.5. GRI 305: Emissions 2016 11 .5. b. 2.5 When compiling the information specified in Disclosure 305-3. ii.5. Source of the emission factors and the global warming potential (GWP) rates used. whether CO2. Disclosure 305-3 Other indirect (Scope 3) GHG emissions Reporting requirements The reporting organization shall report the following information: a.5. 2. c. If available. Reporting recommendations 2. Disclosure e. with a breakdown by upstream and downstream categories and activities. Energy indirect (Scope 2) GHG emissions are disclosed as specified in Disclosure 305-2. 2.4 list other indirect (Scope 3) GHG emissions.1 business unit or facility.2 use the GWP rates from the IPCC assessment reports based on a 100-year timeframe.6 When compiling the information specified in Disclosure 305-3. 2. Standards. SF6.6. methodologies. the gases included in the calculation.5. 2.5. or a reference to the GWP source. 2. if applicable. g. 2. describe the approach to selecting them. the reporting organization should: 2.6. the context for any significant changes in emissions that triggered recalculations of base year emissions. 2.6.2 exclude energy indirect (Scope 2) GHG emissions from this disclosure.3 if subject to different standards and methodologies. PFCs. CH4.3 report biogenic emissions of CO2 from the combustion or biodegradation of biomass that occur in its value chain separately from the gross other indirect (Scope 3) GHG emissions.6.4 type of activity. d. and biogenic emissions of CO2 that occur in the life cycle of biomass other than from combustion or biodegradation (such as GHG emissions from processing or transporting biomass). Base year for the calculation.3 type of source. 2.6.

developed by the organization or The organization can also use the latest GWP rates by organizations in its sector. and reputational risks. Processing of sold products from energy consumption outside of the organization 11. 7. Some examples of Scope 3 activities 4. The organization can use the following upstream The organization can combine Disclosure 305-3 with and downstream categories and activities from the Disclosures 305-1 (direct/Scope 1 GHG emissions) ‘GHG Protocol Corporate Value Chain Standard’ and 305-2 (energy indirect/Scope 2 GHG emissions) (see reference 15 in the References section): to disclose total GHG emissions. 15. 9. supply chain. suppliers. such rates can be used for organization’s sector. For recalculations of prior year emissions. Business travel of products and services. End-of-life treatment of sold products energy indirect (Scope 2) GHG emissions. Downstream leased assets The reporting organization can identify other indirect (Scope 3) GHG emissions by assessing which of its 14. Use of sold products can be much greater than their direct (Scope 1) or 12. but 2. Upstream transportation and distribution include extracting and producing purchased materials. regulatory. Franchises activities’ emissions: 15. the emissions. relevance. organization can provide a figure in CO2 equivalent • offer potential for reductions the organization can or explain why certain data are not included. reporting frameworks. or industry groups. Investments • contribute significantly to the organization’s Other downstream total anticipated other indirect (Scope 3) GHG For each of these categories and activities. Other indirect (Scope 3) GHG 3. Fuel. investors. voluntary customers. from the most recent IPCC assessment report. customer. Upstream leased assets decomposing of the organization’s waste. GWP rates from the in the same sector. litigation. and the end use 6. 2. 12. or that are typically Estimates of GWP rates change over time as performed in-house by other organizations scientific research develops. 17 and 19 in the References section. disclosing GHG emissions where it does not conflict • meet any additional criteria for determining with national or regional reporting requirements. Waste generated in operations transporting purchased fuels in vehicles not owned or controlled by the organization. GHG emissions that result 10. 12 GRI 305: Emissions 2016 . Downstream transportation and distribution For some organizations. The chosen emission factors can originate from • are deemed material by stakeholders. such as mandatory reporting requirements. Other upstream related emissions during the manufacture of purchased goods and fugitive emissions in facilities not owned by Downstream categories the organization can also produce indirect emissions. Purchased goods and services consequence of an organization’s activities. Employee commuting Other indirect emissions can also come from the 8. undertake or influence. Second Assessment Report of the IPCC are used as the basis for international negotiations under the • have been identified as significant for the ‘Kyoto Protocol’. 13. Process. the • contribute to climate change-related risks.and energy-related activities (not included emissions include both upstream and downstream in Scope 1 or Scope 2) emissions. 13. product and ‘GHG Protocol Corporate Value Chain Standard’. Thus. 5. Capital goods occur from sources not owned or controlled by the organization. Disclosure 305-3 Continued Guidance Guidance for Disclosure 305-3 Upstream categories Other indirect (Scope 3) GHG emissions are a 1. See references 1. or civil society. • result from outsourced activities previously performed in-house. such organization can follow the approach in the as financial.

4 type of activity. GHG emissions intensity expresses the amount of GHG emissions per unit of activity. Gases included in the calculation. with an organization’s absolute GHG emissions. per unit produced). See references 13. 2. Organization-specific metric (the denominator) chosen to calculate the ratio. whether direct (Scope 1). In combination or MWh). which are often called normalized environmental Organization-specific metrics (denominators) impact data. Disclosure 305-4 GHG emissions intensity Reporting requirements The reporting organization shall report the following information: a. and/or other indirect (Scope 3).2 if reporting an intensity ratio for other indirect (Scope 3) GHG emissions. NF3. N2O. provide a breakdown of the GHG emissions intensity ratio by: 2. or any • production volume (such as metric tons. output. 2. the reporting organization shall: 2. Disclosure b. • services (such as metric tons of CO2 emissions Background per function or per service). Intensity ratios define GHG emissions in the context • sales (such as metric tons of CO2 emissions of an organization-specific metric.8 When compiling the information specified in Disclosure 305-4. HFCs. liters. 14. the reporting organization should. • number of full-time employees. track environmental performance with intensity ratios. 2. SF6. whether CO2. 305-2. CH4. where it aids transparency or comparability over time. GHG emissions intensity ratio for the organization.1 calculate the ratio by dividing the absolute GHG emissions (the numerator) by the organization-specific metric (the denominator). using the figures reported • products (such as metric tons of CO2 emissions in Disclosures 305-1 and 305-2.8. GRI 305: Emissions 2016 13 .8.2 country. report this intensity ratio separately from the intensity ratios for direct (Scope 1) and energy indirect (Scope 2) emissions. Types of GHG emissions included in the intensity ratio. PFCs. among others: ratio for direct (Scope 1) and energy indirect (Scope 2) GHG emissions combined. GHG emissions intensity helps to contextualize the organization’s efficiency. and 305-3.1 business unit or facility. 2. energy indirect (Scope 2). d. can include: • units of product. other organization-specific metric. including in relation • monetary units (such as revenue or sales).7.8. and 19 in the References section.3 type of source. 2. Many organizations per sales).8. • size (such as m2 floor space). 305-4 c. Guidance Guidance for Disclosure 305-4 The reporting organization can report an intensity Intensity ratios can be provided for. to other organizations. reported in Disclosures 305-1.7 When compiling the information specified in Disclosure 305-4. or all.7. Reporting recommendations 2.

3 • conversion and retrofitting of equipment. The project method compares reductions to a management approach for this topic. baseline.9 When compiling the information specified in Disclosure 305-5. which result in changes to GHG The organization can report reductions disaggregated emissions elsewhere. and 19 in the The reporting organization can prioritize disclosing References section. Disclosure b. CH4. to reduce GHG emissions. d. describe the approach to selecting them.9.3 calculate an initiative’s total reductions of GHG emissions as the sum of its associated primary effects and any significant secondary effects. 16. of a reduction initiative. or all. Base year or baseline. 2. or manufacture. 14. Guidance for clause 2. Reporting recommendations 2. PFCs.9.2 use the inventory or project method to account for reductions. and/or calculation tools used. e. such as carbon storage. the reporting organization should. 305-5 c. Primary effects are the elements or activities designed • fuel switching. including changes to production • offsets. References section. whether direct (Scope 1). and that have the potential to Guidance for clause 2. Scopes in which reductions took place.9. 2. Further details on these methods are available in references 15 and 16 in the References section.9. Reduction initiatives can include: • process redesign. NF3. 2.9. SF6. 2. report the reductions for each separately. 2. including the rationale for choosing it.5 report reductions from offsets separately. methodologies.10 When compiling the information specified in Disclosure 305-5. HFCs. Secondary effects are smaller. See reference 14 in the by initiatives or groups of initiatives. 305-2. Disclosure 305-5 Reduction of GHG emissions Reporting requirements The reporting organization shall report the following information: a. Standards. energy indirect (Scope 2).2 contribute significantly to reductions. Gases included in the calculation. 14 GRI 305: Emissions 2016 . GHG emissions reduced as a direct result of reduction initiatives. N2O. and 305-3 of this Standard to monitor the reduction of GHG emissions with reference to the organization’s targets.1 exclude reductions resulting from reduced production capacity or outsourcing. This disclosure can be used in combination with Disclosures 305-1. if subject to different standards and methodologies. in metric tons of CO2 equivalent. 13. Reduction The inventory method compares reductions to a base initiatives and their targets can be described in the year. the reporting organization shall: 2. unintended consequences • changes in behavior. or to regulations and trading systems at international or national level.9.4 if reporting two or more Scope types.9. and/or other indirect (Scope 3). Guidance Guidance for Disclosure 305-5 See references 12. assumptions. reduction initiatives that were implemented in the reporting period. whether CO2. 15.

12.12. assumptions.12.1 if subject to different standards and methodologies. methodologies. Production. and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane) Disclosure equivalent.12.2 exclude ODS recycled and reused.2. Substances included in the calculation.12.2.3 type of source. 2. and/or calculation tools used.11. and minus the amount entirely used as feedstock in the manufacture of other chemicals. GRI 305: Emissions 2016 15 .4 type of activity. 305-6 b.2.2 country. Disclosure 305-6 Emissions of ozone-depleting substances (ODS) Reporting requirements The reporting organization shall report the following information: a.12 When compiling the information specified in Disclosure 305-6. the reporting organization shall: 2. 2. describe the approach to selecting them.2.1 calculate the production of ODS as the amount of ODS produced. Standards. 2.11. provide a breakdown of the ODS data by: 2. Production of ODS = ODS produced – ODS destroyed by approved technologies – ODS entirely used as feedstock in the manufacture of other chemicals 2. minus the amount destroyed by approved technologies. imports. 2.12.1 business unit or facility.2 where it aids transparency or comparability over time. d. Reporting recommendations 2. the reporting organization should: 2.11 When compiling the information specified in Disclosure 305-6. c. Source of the emission factors used. 2.

imports. This is particularly relevant if the organization produces or uses ODS in its processes. Background Measuring ODS production. or the calculation. imported. products and services and is subject to phase-out commitments. See references 1. 16 GRI 305: Emissions 2016 . Results on ODS phase-out help to indicate the organization’s position in any markets affected by regulation on ODS. B. and E of the ‘Montreal Protocol’ or combined data for the substances included in as well as any other ODS produced. Disclosure 305-6 Continued Guidance Guidance for Disclosure 305-6 This disclosure covers the substances included in The reporting organization can report separate Annexes A. 2. 8 and 9 in the References section. and exports helps to indicate how an organization complies with legislation. exported by an organization. C.

the organization shall indicate the basis on which figures were estimated. 2. 2. c.2 Calculation based on site-specific data. Hazardous air pollutants (HAP) vi. the reporting organization should: 2. Volatile organic compounds (VOC) v.13 When compiling the information specified in Disclosure 305-7.3 type of source.13. 2. Standards.4 type of activity.14. 2. NOX 305-7 ii. provide a breakdown of the air emissions data by: 2.2 where it aids transparency or comparability over time. 2. Source of the emission factors used.2. 4. 6 and 10 in the References section. the reporting organization shall select one of the following approaches for calculating significant air emissions: 2. Significant air emissions. Reporting recommendations 2. Disclosure 305-7 Nitrogen oxides (NOX).14.1 if subject to different standards and methodologies.14. Persistent organic pollutants (POP) iv.2 country. assumptions. methodologies.2. and other significant air emissions Reporting requirements The reporting organization shall report the following information: a. sulfur oxides (SOX).1 business unit or facility.3 Calculation based on published emission factors.14. If estimations are used due to a lack of default figures.14. 2. for each of the following: Disclosure i.14.2.1 Direct measurement of emissions (such as online analyzers). describe the approach to selecting them. GRI 305: Emissions 2016 17 . Other standard categories of air emissions identified in relevant regulations b. SOX iii. Guidance See references 3. 5.13.14 When compiling the information specified in Disclosure 305-7. 2. 2.4 Estimation. and/or calculation tools used.2.13. in kilograms or multiples.13. Particulate matter (PM) vii.

2007. Investor CDP Information Request. U Integrated Assessment of Black Carbon and Tropospheric Ozone.  nited Nations Economic Commission for Europe (UNECE) Convention. 2011. Intergovernmental Panel on Climate Change (IPCC). Carbon Disclosure Project (CDP). U  nited Nations Environment Programme (UNEP) Convention. 1991. ‘Kyoto Protocol to the United Nations Framework Convention on Climate Change’. ‘Stockholm Convention on Persistent Organic Pollutants (POPs)’. 2004. Standards and Codes of Practice to Eliminate Dependency U on Halons . 3. 14. W  orld Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD). Intergovernmental Panel on Climate Change (IPCC). United  Nations (UN) Framework Convention. 1988.  nited Nations Economic Commission for Europe (UNECE) Convention. ‘United Nations Framework Convention on Climate Change’. Contribution of Working Group I to the Fourth Assessment Report of the Intergovernmental Panel on Climate Change. 16. 1987. ‘Sofia Protocol concerning U the Control of Emissions of Nitrogen Oxides or their Transboundary Fluxes’. ‘Gothenburg Protocol to Abate U Acidification. Authoritative intergovernmental instruments: 1. ‘GHG Protocol for Project Accounting’. 2001. 2011. 1997.  nited Nations Environment Programme (UNEP). ‘Geneva Protocol concerning U the Control of Emissions of Volatile Organic Compounds or their Transboundary Fluxes’. ‘Helsinki Protocol on the U Reduction of Sulphur Emissions or their Transboundary Fluxes’. W  orld Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD). ‘GHG Protocol Corporate Accounting and Reporting Standard’. Climate Change 1995: The Science of Climate Change. 1995. Annex A. References The following documents informed the development of this Standard and can be helpful for understanding and applying it. ‘GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard’. Contribution of Working Group I to the Second Assessment Report of the Intergovernmental Panel on Climate Change. 10. 11.Handbook of Good Practices in the Halon Sector. 6.  nited Nations Economic Commission for Europe (UNECE) Convention. 4. 12. 8. 7. 2005. U  nited Nations (UN) Protocol. 9. 2. 1992. 18 GRI 305: Emissions 2016 . 1985. updated annually. 1999.  nited Nations Economic Commission for Europe (UNECE) Convention. B. Revised Edition. W  orld Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD). 15. Eutrophication and Ground-level Ozone’.  nited Nations Environment Programme (UNEP) and World Meteorological Organization (WMO). 5. Climate Change 2007: The Physical Science Basis. Other relevant references: 13.  nited Nations Environment Programme (UNEP). 2009. and C. ‘Montreal Protocol on Substances that Deplete U the Ozone Layer’.

2011. Accounting and Reporting Standard Amendment’. An amendment to the GHG Protocol Corporate Standard’. W  orld Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD). W  orld Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD). No. ‘Greenhouse Gas Protocol Accounting Notes. 2012. 19. GRI 305: Emissions 2016 19 .17. 18. W  orld Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD). 2015. 1. ‘GHG Protocol Scope 2 Guidance. ‘GHG Protocol Product Life Cycle Accounting and Reporting Standard’.

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GRI 306: EFFLUENTS AND WASTE 2016 GRI 306 1 .

using ‘ctrl’ + click will open external links in a new browser window. type. sector or geographic location that wants to report on its impacts related to this topic. Contents Introduction 3 GRI 306: Effluents and Waste 5 1. terms defined in the Glossary are underlined.org for the consideration of the GSSB. Note: This document includes hyperlinks to other Standards. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. Normative This Standard is to be used together with the most recent versions of the following references documents. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. In most browsers. This Standard can be used by an organization of any size. Management approach disclosures 5 2. use ‘alt’ + left arrow to return to the previous view. Topic-specific disclosures 6 Disclosure 306-1 Water discharge by quality and destination 6  Disclosure 306-2 Waste by type and disposal method 7 Disclosure 306-3 Significant spills 9  Disclosure 306-4 Transport of hazardous waste 10 Disclosure 306-5 Water bodies affected by water discharges and/or runoff 11 References 12 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). Earlier adoption is encouraged. 2 GRI 306: Effluents and Waste 2016 . After clicking on a link. Any feedback on the GRI Standards can be submitted to standards@globalreporting. Scope GRI 306: Effluents and Waste sets out reporting requirements on the topic of effluents and waste.

Economic Environmental Social See Section 3 of GRI 101: Foundation for more Topic- specific information on how to use the GRI Standards. GRI 306: Effluents and Waste is a topic-specific There are three universal Standards that apply to every GRI Standard in the 300 series (Environmental organization preparing a sustainability report: topics). These Standards 200 (Economic topics). For each way of using the Standards there the GRI Standards. GRI Standards depending on the extent of disclosures included in GRI the report. and society. if this is one of its Disclosures Approach material topics. or statement of use. Using the GRI Standards and making claims There are two basic approaches for using the GRI GRI 101: Foundation is the starting point for using Standards. Each topic Standard includes disclosures specific to that topic.org/standards/. These Standards are organized into three series: Reporting Standards (GRI Standards). an organization is required to include in any published materials. which on how to use and reference the Standards. General Management GRI 306: Effluents and Waste. GRI GRI 102 103 2. Figure 1 Overview of the set of GRI Standards 1.globalreporting. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. Select from these to report specific disclosures for each material topic GRI 306: Effluents and Waste 2016 3 .Introduction A. The GRI Standards can be used as a set to prepare a sustainability report that is in accordance with the Foundation Starting point Standards. can also be used to report specific information. modular standards. The full set can be report the management approach for the topic. There are two options for preparing a for using the report in accordance (Core or Comprehensive). about their impacts on the economy. Any published materials that use the GRI Standards in this way are to include a ‘GRI-referenced’ claim. Selected GRI Standards. or parts of their content. 101 Universal An organization preparing a report in accordance Standards with the GRI Standards uses this Standard. It has essential information is a corresponding claim. which is used to interrelated. downloaded at www. GRI 101: Foundation GRI 102: General Disclosures GRI 103: Management Approach B. 300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). Standards GRI GRI GRI and the specific claims that organizations are 200 300 400 required to include in any published materials. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. the environment. To report contextual To report the without preparing a report in accordance with information about management approach an organization for each material topic the Standards.

An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. water. the word ‘should’ indicates a recommendation. treatment and disposal of waste. The impacts of water discharges vary depending on the quantity. Requirements. Background context In the context of the GRI Standards. Requirements. phosphorous. The disclosures in this Standard can provide information In the text. These are mandatory instructions. Spills of chemicals. Requirements are to be waste. the quality of an available water supply. the environmental dimension of sustainability concerns an organization’s impacts on living and non-living natural systems. and spills of chemicals. D. These sections include background information. and other substances. These are cases where a particular course of action is encouraged. This is of particular concern if waste is transported to countries lacking the infrastructure and regulations to handle it. Guidance. Recommendations. C. and destination of the discharge. explanations and examples to help organizations better understand the requirements. The unmanaged discharge of effluents with a high chemical or nutrient load (principally nitrogen. an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the Standards. the generation. treatment and disposal of waste – including its improper transportation – can also pose harm to human health and the environment. water. or potassium) can affect aquatic habitats. See GRI 101: Foundation for more information. and how it manages these impacts. The generation. however. and fuels. can potentially affect soil. air. and ecosystems. among other substances. oils. recommendations and guidance These concepts are covered by the Basel and Ramsar Conventions. read in the context of recommendations and guidance. requirements are presented in bold font and about an organization’s impacts related to effluents and indicated with the word ‘shall’. including land. and human health. air. In the text. GRI 306 addresses the topic of effluents and waste. and in key instruments of the International The GRI Standards include: Maritime Organization: see References. fuels. quality. but not required. biodiversity. 4 GRI 306: Effluents and Waste 2016 . This includes water discharges. oils. and an organization’s relationship with communities and other water users.

and stakeholders’ reasonable expectations and interests. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. Guidance When reporting its management approach for effluents • treatment and disposal of waste. the reporting organization can also disclose • clean-up costs. Therefore. including costs for remediation expenditures on: of spills as specified in Disclosure 306-3. GRI 306: Effluents and Waste 2016 5 . These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 306-1 Water discharge by quality and destination • Disclosure 306-2 W  aste by type and disposal method • Disclosure 306-3 Significant spills • Disclosure 306-4 Transport of hazardous waste • Disclosure 306-5 Water bodies affected by water discharges and/or runoff 1.1 The reporting organization shall report its management approach for effluents and waste using GRI 103: Management Approach. GRI 103 specifies how to report on the management approach and what information to provide. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. Reporting requirements 1. as well as reporting topic-specific disclosures for those topics. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts.GRI 306: Effluents and Waste This Standard includes disclosures on the management approach and topic-specific disclosures. the associated impacts. and waste.

and assumptions used. Reporting recommendations 2.1. b.2 In the context of this Standard. 2. methodologies. Discharge of collected rainwater and domestic sewage is not considered to be water discharge.2. wetlands. • a s wastewater removed from the organization via truck. iii. the reporting organization should: 2. 306-1 ii. Guidance Guidance for Disclosure 306-1 Guidance for clause 2. discharged to subsurface waters. These effluents can be operations. or regional regulations.1. and ground water. treatment facilities. 2.1 When compiling the information specified in Disclosure 306-1.2 select parameters that are consistent with those used in the organization’s sector. Water quality metrics can vary depending on national sewers that lead to rivers. and of the reporting period. 2. surface waters. ‘water discharge’ The specific choice of water quality parameters can vary includes water effluents discharged over the course depending on the organization’s products.2. the reporting organization shall: 2.1 exclude collected rainwater and domestic sewage from the volume of planned and un- planned water discharges. including treatment method.2 if it does not have a meter to measure water discharges. lakes. whether the water was reused by another organization. 2. destination. Total volume of planned and unplanned water discharges by: Disclosure i. •  ver land in a dispersed or undefined manner o (non-point source discharge). either: • t hrough a defined discharge point (point source discharge). estimate the volume of planned and unplanned water discharges by subtracting the approximate volume consumed on-site from the volume withdrawn as specified in Disclosure 303-1 of GRI 303: Water.1 if it discharges effluents or process water. such as Biological Oxygen Demand (BOD) or Total Suspended Solids (TSS).2 When compiling the information specified in Disclosure 306-1. services. oceans. Topic-specific disclosures Disclosure 306-1 Water discharge by quality and destination Reporting requirements The reporting organization shall report the following information: a. 6 GRI 306: Effluents and Waste 2016 . report water quality in terms of total volumes of effluent using standard effluent parameters. quality of the water. Standards.

Recycling iii. On-site storage ix. On-site storage ix. Recovery. Other (to be specified by the organization) b.3 if no weight data are available.3. Total weight of hazardous waste. Incineration (mass burn) vi. How the waste disposal method has been determined: i. Incineration (mass burn) vi.3. including energy recovery v. including energy recovery v. Reuse ii.1 identify hazardous waste as defined by national legislation at the point of generation. Organizational defaults of the waste disposal contractor 2. with a breakdown by the following disposal methods where applicable: i. Recycling iii. or similar information. Reuse ii. Disposed of directly by the organization. or otherwise directly confirmed ii. Landfill viii. with a breakdown by the following disposal methods Disclosure where applicable: 306-2 i. GRI 306: Effluents and Waste 2016 7 . Other (to be specified by the organization) c. Disclosure 306-2 Waste by type and disposal method Reporting requirements The reporting organization shall report the following information: a. Deep well injection vii.2 exclude non-hazardous wastewater from the calculation of non-hazardous waste. Landfill viii.3 When compiling the information specified in Disclosure 306-2. Total weight of non-hazardous waste. Composting iv. estimate the weight using available information on waste density and volume collected. 2. Deep well injection vii. mass balances. 2. the reporting organization shall: 2. Composting iv. Recovery.3. Information provided by the waste disposal contractor iii.

Most waste minimization strategies emphasize prioritizing options for reuse. recycling. Disclosure 306-2 Continued Guidance Background Information about waste disposal methods reveals the extent to which an organization has managed the balance between disposal options and uneven environmental impacts. For example. land filling and recycling create very different types of environmental impacts and residual effects. 8 GRI 306: Effluents and Waste 2016 . and then recovery over other disposal options to minimize ecological impacts.

categorized by: oil spills (soil or water surfaces). GRI 306: Effluents and Waste 2016 9 . 306-3 ii. Volume of spill. fuel spills (soil or water surfaces). Total number and total volume of recorded significant spills. b. Disclosure 306-3 Significant spills Reporting requirements The reporting organization shall report the following information: a. The following additional information for each spill that was reported in the organization’s financial statements: Disclosure i. c. Location of spill. spills of wastes (soil or water surfaces). iii. Impacts of significant spills. Material of spill. spills of chemicals (mostly soil or water surfaces). and other (to be specified by the organization).

Total weight for each of the following: i.4 When compiling the information specified in Disclosure 306-4. by destination. or managed by the organization 10 GRI 306: Effluents and Waste 2016 . exported. 2. c. methodologies. organization by destination to external sources/   suppliers not owned by the organization + Weight of hazardous waste transported nationally and internationally by destination between locations owned. that has been transported. 2. Standards. the organization can identify: = • t he portion of the total amount of transported and exported waste that the organization has Weight of hazardous waste transported to the treated. organization by destination from external sources/ suppliers not owned by the organization • t he portion of the total amount of waste. Guidance Guidance for Disclosure 306-4 Imported hazardous waste can be calculated as the This disclosure covers waste deemed hazardous under total weight of hazardous waste transported across the terms of the Basel Convention Annex I. including transport across operational Exported hazardous waste can be calculated as the boundaries and within operations. Percentage of hazardous waste shipped internationally. by destination. Disclosure 306-4 Transport of hazardous waste Reporting requirements The reporting organization shall report the following information: a. excluding waste hazardous waste transported by or on behalf of the transported between different locations of the reporting organization within the reporting period organization. III.  Total weight of hazardous waste transported by destination For treated waste. the reporting organization shall: 2. by destination. Hazardous waste treated b.4. leased. Hazardous waste exported iv.2 in response to Disclosure 306-4-c. Hazardous waste imported 306-4 iii. including all waste equation: that leaves the boundaries of the organization to cross international borders and excluding transportation between different locations of the organization. and international borders and which enters the boundaries VIII (see reference 1 in the References section).4. Hazardous waste transported Disclosure ii. and assumptions used. It covers of the organization. II. Weight of hazardous waste transported from the or imported by the organization.1 convert volumes to an estimate of weight. that is treated by external sources/ + suppliers. provide a brief explanation of the methodology used for making these conversions. by destination. proportion of the total amount of transported hazardous The organization can calculate the total weight of waste by destination that is transported from the transported hazardous waste using the following organization to locations abroad.

2.5.1 Discharges account for an average of five percent or more of the annual average volume of the water body. the reporting organization shall report water bodies and related habitats significantly affected by water discharges and/or runoff that meet one or more of the following criteria: 2. are known to have or are highly likely to have significant impacts on the water body and associated habitats.3 Discharges to water bodies that are recognized by professionals to be particularly sensitive due to their relative size. on the advice of appropriate professionals. the biodiversity value.6 The water body has been identified as having a high value or importance to local communities.5. whether the water body and related habitat is designated as a nationally or internationally protected area.5 When compiling the information in Disclosure 306-5. such as municipal authorities. See references 4 and 5 in the References section. such as species diversity and endemism.5. 2. iii. 2. Water bodies and related habitats that are significantly affected by water discharges and/or runoff. 2.5 The water body has been identified as having a high biodiversity value. or status as a rare. and helps to describe the impact of these discharges.5. threatened. or that support a particular endangered species of plant or animal. GRI 306: Effluents and Waste 2016 11 . Disclosure 306-5 Water bodies affected by water discharges and/or runoff Reporting requirements The reporting organization shall report the following information: a. including information on: Disclosure i. such as total number of protected species.5. 2. the size of the water body and related habitat.5. Guidance Background This disclosure is a qualitative counterpart to the quantitative disclosures of water discharge. or total number of protected species.2 Discharges that. 306-5 ii. or endangered system. function. 2.4 Any discharge to a wetland listed in the Ramsar Convention or any other nationally or internationally proclaimed conservation area regardless of the rate of discharge. Discharges and runoff affecting aquatic habitats can have a significant impact on the availability of water resources.

Other relevant references: 5. 3.org/.  asel Convention.  amsar Convention. Red List of Threatened Species. ‘The Convention on Wetlands of International Importance especially as Waterfowl R Habitat’. ‘Convention on the Prevention of Marine Pollution by Dumping of Wastes and Other Matter’ (London Convention).iucnredlist. ‘International Convention for the Prevention of Pollution from Ships (Marpol)’. accessed on 1 September 2016. International Maritime Organization (IMO) Convention. ‘Ban Amendment to the Basel Convention on the Control of Transboundary Movements B of Hazardous Wastes and their Disposal’. 1995. 1994. 4. 12 GRI 306: Effluents and Waste 2016 . 2. 1972. International Maritime Organization (IMO) Convention. International Union for Conservation of Nature (IUCN). Authoritative intergovernmental instruments: 1. 1973. as modified by the Protocol of 1978. References The following documents informed the development of this Standard and can be helpful for understanding and applying it. http://www.

or otherwise) for any other purpose without prior written GRI permission from GRI. recorded. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). Copyright and trademark notice standards@globalreporting. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. translated. stored. Amsterdam © 2016 GRI All rights reserved. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world.org The reproduction and distribution of this document for information and/or use in preparing a sustainability report is permitted without prior permission from GRI. or transferred in any form or by any means (electronic. Legal liability This document.globalreporting. GSSB and logo. neither this document nor any extract from it may be reproduced. Neither the GRI Board of Directors. GRI and logo. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. However. designed to promote sustainability reporting. photocopied. www. PO Box 10039 Global Reporting Initiative. The Netherlands 13 ISBN: 978-90-8866-069-6 . While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. mechanical. or the use of reports based on the GRI Standards and related Interpretations.

GRI 307: ENVIRONMENTAL COMPLIANCE 2016 GRI 307 1 .

terms defined in the Glossary are underlined. Topic-specific disclosures 6 Disclosure 307-1 Non-compliance with environmental laws and regulations 6 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). Note: This document includes hyperlinks to other Standards. In most browsers. using ‘ctrl’ + click will open external links in a new browser window. Scope GRI 307: Environmental Compliance sets out reporting requirements on the topic of environmental compliance. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. 2 GRI 307: Environmental Compliance 2016 . After clicking on a link. type. Management approach disclosures 5 2. This Standard can be used by an organization of any size. Normative This Standard is to be used together with the most recent versions of the following references documents. Any feedback on the GRI Standards can be submitted to standards@globalreporting. use ‘alt’ + left arrow to return to the previous view. Earlier adoption is encouraged. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. sector or geographic location that wants to report on its impacts related to this topic. Contents Introduction 3 GRI 307: Environmental Compliance 5 1.org for the consideration of the GSSB.

Each topic Standard includes disclosures specific to that topic. if this is one of its Disclosures Approach material topics. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. Standards GRI GRI GRI and the specific claims that organizations are 200 300 400 required to include in any published materials. These Standards 200 (Economic topics). Economic Environmental Social See Section 3 of GRI 101: Foundation for more Topic- specific information on how to use the GRI Standards. 101 Universal An organization preparing a report in accordance Standards with the GRI Standards uses this Standard. downloaded at www. These Standards are organized into three series: Reporting Standards (GRI Standards). The GRI Standards can be used as a set to prepare a sustainability report that is in accordance with the Foundation Starting point Standards.org/standards/. or statement of use. can also be used to report specific information. which is used to interrelated. Select from these to report specific disclosures for each material topic GRI 307: Environmental Compliance 2016 3 . or parts of their content. the environment. an organization is required to include in any published materials. modular standards. The full set can be report the management approach for the topic. GRI Standards depending on the extent of disclosures included in GRI the report.globalreporting. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. which on how to use and reference the Standards. It has essential information is a corresponding claim. Using the GRI Standards and making claims There are two basic approaches for using the GRI GRI 101: Foundation is the starting point for using Standards. For each way of using the Standards there the GRI Standards. and society. Selected GRI Standards. Figure 1 Overview of the set of GRI Standards 1. about their impacts on the economy. 300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). GRI 101: Foundation GRI 102: General Disclosures GRI 103: Management Approach B. General Management GRI 307: Environmental Compliance. GRI 307: Environmental Compliance is a topic- There are three universal Standards that apply to every specific GRI Standard in the 300 series organization preparing a sustainability report: (Environmental topics).Introduction A. Any published materials that use the GRI Standards in this way are to include a ‘GRI-referenced’ claim. There are two options for preparing a for using the report in accordance (Core or Comprehensive). To report contextual To report the without preparing a report in accordance with information about management approach an organization for each material topic the Standards. GRI GRI 102 103 2.

an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the Standards. D. if the organization uses the same approach for managing both topics. covering an organization’s compliance with environmental laws and/or regulations. Requirements. but not required. air. In the text. requirements are presented in bold font and indicated with the word ‘shall’. GRI 307 addresses the topic of environmental compliance. This includes compliance with international declarations. Background context In the context of the GRI Standards. regional. Additional disclosures that relate to this topic can also be found in: • GRI 419: Socioeconomic Compliance If the reporting organization has identified both topics as material. See GRI 101: Foundation for more information. The disclosures in this Standard can provide information on an organization’s compliance with applicable laws and regulations. sub-national. including land. and with other instruments concerned with environmental protection. and ecosystems. the word ‘should’ indicates a recommendation. These sections include background G information. and local regulations. recommendations and guidance The GRI Standards include: Requirements. Requirements are to be read in the context of recommendations and guidance. however. C. 4 GRI 307: Environmental Compliance 2016 . These are cases where a particular course of action is encouraged. These are mandatory instructions. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. the environmental dimension of sustainability concerns an organization’s impacts on living and non-living natural systems.  uidance. it can combine its disclosures for GRI 307 and GRI 419. conventions and treaties. Recommendations. as well as national. For example. it can provide one combined explanation of its management approach. water. In the text. explanations and examples to help organizations better understand the requirements.

Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. Reporting requirements 1. Therefore.1 The reporting organization shall report its management approach for environmental compliance using GRI 103: Management Approach. GRI 307: Environmental Compliance 2016 5 . GRI 103 specifies how to report on the management approach and what information to provide.GRI 307: Environmental Compliance This Standard includes disclosures on the management approach and topic-specific disclosures. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 307-1 Non-compliance with environmental laws and regulations 1. Guidance When reporting its management approach for environmental compliance. as well as reporting topic-specific disclosures for those topics. the associated impacts. the reporting organization can also disclose expenditures on insurance for environmental liability. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. and stakeholders’ reasonable expectations and interests.

1 When compiling the information specified in Disclosure 307-1.1. 2. Guidance Guidance for Disclosure 307-1 Background In certain jurisdictions. Topic-specific disclosures Disclosure 307-1 Non-compliance with environmental laws and regulations Reporting requirements The reporting organization shall report the following information: a. and treaties. b.2 national.1. conventions. Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations in terms of: Disclosure i. cases brought through dispute resolution mechanisms. 6 GRI 307: Environmental Compliance 2016 . In some circumstances. non-compliance can lead to clean-up obligations or other costly environmental liabilities. total number of non-monetary sanctions.5 cases of non-compliance related to spills as reported with GRI 306: Effluents and Waste. 2. 307-1 ii. a brief statement of this fact is sufficient. 2. sub-national.4 cases brought against the organization through the use of international dispute mechanisms or national dispute mechanisms supervised by government authorities. The strength of an organization’s compliance record can also affect its ability to expand operations or gain permits. 2. total monetary value of significant fines.3 voluntary environmental agreements with regulating authorities that are considered binding and developed as a substitute for implementing new regulations.1. 2. If the organization has not identified any non-compliance with environmental laws and/or regulations. and local regulations. voluntary environmental Non-compliance within an organization can indicate agreements with regulating authorities can be referred the ability of management to ensure that operations to as ‘covenants’.1.1 international declarations.1. Reporting recommendations 2. conform to certain performance parameters. the reporting organization should include administrative and judicial sanctions for failure to comply with environmental laws and/or regulations. iii. regional. including: 2.

GSSB and logo. The reproduction and distribution of this document for information and/or use in www. stored. mechanical. or transferred in any form or by any means (electronic.org preparing a sustainability report is permitted without prior permission from GRI. designed to promote sustainability reporting. PO Box 10039 Global Reporting Initiative. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative. photocopied. recorded. or otherwise) for any other purpose without prior written GRI permission from GRI. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. Copyright and trademark notice standards@globalreporting. or the use of reports based on the GRI Standards and related Interpretations. The Netherlands ISBN: 978-90-8866-070-2 7 . GRI and logo. Neither the GRI Board of Directors. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. Amsterdam © 2016 GRI All rights reserved. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. However.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). Legal liability This document. neither this document nor any extract from it may be reproduced.globalreporting. translated. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them.

GRI 308: SUPPLIER ENVIRONMENTAL ASSESSMENT 2016 GRI 308 1 .

Contents

Introduction 3

GRI 308: Supplier Environmental Assessment 5

1. Management approach disclosures 5
2. Topic-specific disclosures 7
Disclosure 308-1 New suppliers that were screened using environmental criteria 7
 Disclosure 308-2 Negative environmental impacts in the supply chain and
actions taken 8

References 9

About this Standard

Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB).
Any feedback on the GRI Standards can be submitted to
standards@globalreporting.org for the consideration of the GSSB.

Scope GRI 308: Supplier Environmental Assessment sets out reporting requirements on the topic
of supplier environmental assessment. This Standard can be used by an organization of
any size, type, sector or geographic location that wants to report on its impacts related
to this topic.

Normative This Standard is to be used together with the most recent versions of the following
references documents.
GRI 101: Foundation
GRI 103: Management Approach
GRI Standards Glossary

In the text of this Standard, terms defined in the Glossary are underlined.

Effective date This Standard is effective for reports or other materials published on or after
1 July 2018. Earlier adoption is encouraged.

Note: This document includes hyperlinks to other Standards. In most browsers, using ‘ctrl’ + click will
open external links in a new browser window. After clicking on a link, use ‘alt’ + left arrow to return to
the previous view.

2 GRI 308: Supplier Environmental Assessment 2016

Introduction

A. Overview An organization then selects from the set of topic-
specific GRI Standards for reporting on its material
This Standard is part of the set of GRI Sustainability topics. These Standards are organized into three series:
Reporting Standards (GRI Standards). These Standards 200 (Economic topics), 300 (Environmental topics) and
are designed to be used by organizations to report 400 (Social topics).
about their impacts on the economy, the environment,
and society. Each topic Standard includes disclosures specific to
that topic, and is designed to be used together with
The GRI Standards are structured as a set of GRI 103: Management Approach, which is used to
interrelated, modular standards. The full set can be report the management approach for the topic.
downloaded at www.globalreporting.org/standards/.
GRI 308: Supplier Environmental Assessment is
There are three universal Standards that apply to every a topic-specific GRI Standard in the 300 series
organization preparing a sustainability report: (Environmental topics).
GRI 101: Foundation
GRI 102: General Disclosures
GRI 103: Management Approach B. Using the GRI Standards and making claims

There are two basic approaches for using the GRI
GRI 101: Foundation is the starting point for using Standards. For each way of using the Standards there
the GRI Standards. It has essential information is a corresponding claim, or statement of use, which
on how to use and reference the Standards. an organization is required to include in any published
materials.
Figure 1
Overview of the set of GRI Standards 1. The GRI Standards can be used as a set to prepare
a sustainability report that is in accordance with the
Foundation Starting point Standards. There are two options for preparing a
for using the report in accordance (Core or Comprehensive),
GRI Standards depending on the extent of disclosures included in
GRI
the report.
101
Universal An organization preparing a report in accordance
Standards
with the GRI Standards uses this Standard,
General Management GRI 308: Supplier Environmental Assessment, if this is
Disclosures Approach
one of its material topics.
GRI GRI
102 103 2. Selected GRI Standards, or parts of their content,
can also be used to report specific information,
To report contextual To report the without preparing a report in accordance with
information about management approach
an organization for each material topic
the Standards. Any published materials that use
the GRI Standards in this way are to include a
‘GRI-referenced’ claim.

Economic Environmental Social
See Section 3 of GRI 101: Foundation for more
Topic-
specific information on how to use the GRI Standards,
Standards
GRI GRI GRI and the specific claims that organizations are
200 300 400 required to include in any published materials.
Select from these to report specific disclosures
for each material topic

GRI 308: Supplier Environmental Assessment 2016 3

C. Requirements, recommendations and guidance Additional disclosures that relate to this topic can also
be found in:
The GRI Standards include: • GRI 414: Supplier Social Assessment

Requirements. These are mandatory instructions. If the reporting organization has identified both topics as
In the text, requirements are presented in bold font material, it can combine its disclosures for GRI 308 and
and indicated with the word ‘shall’. Requirements are to GRI 414. For example, if the organization uses the same
be read in the context of recommendations and guidance; approach for managing both topics, it can provide one
however, an organization is not required to comply combined explanation of its management approach.
with recommendations or guidance in order to claim
that a report has been prepared in accordance with
the Standards.

Recommendations. These are cases where a particular
course of action is encouraged, but not required. In the
text, the word ‘should’ indicates a recommendation.

Guidance. These sections include background
information, explanations and examples to help
organizations better understand the requirements.

An organization is required to comply with all applicable
requirements in order to claim that its report has been
prepared in accordance with the GRI Standards. See
GRI 101: Foundation for more information.

D. Background context

In the context of the GRI Standards, the environmental
dimension of sustainability concerns an organization’s
impacts on living and non-living natural systems, including
land, air, water and ecosystems.

GRI 308 addresses the topic of supplier environmental
assessment.

An organization might be involved with impacts either
through its own activities or as a result of its business
relationships with other parties. Due diligence is
expected of an organization in order to prevent and
mitigate negative environmental impacts in the supply
chain. These include impacts the organization either
causes or contributes to, or that are directly linked to
its activities, products, or services by its relationship
with a supplier.

These concepts are covered in key instruments of the
United Nations: see References.

The disclosures in this Standard can provide information
about an organization’s approach to preventing and
mitigating negative environmental impacts in its
supply chain. Suppliers can be assessed for a range
of environmental criteria such as impacts related to
water, emissions, or energy. Some of these criteria
are covered in other GRI Standards in the 300 series
(Environmental topics).

4 GRI 308: Supplier Environmental Assessment 2016

GRI 308:
Supplier Environmental
Assessment

This Standard includes disclosures on the management approach and topic-specific
disclosures. These are set out in the Standard as follows:

• Management approach disclosures (this section references GRI 103)
• Disclosure 308-1 New suppliers that were screened using environmental criteria
• Disclosure 308-2 Negative environmental impacts in the supply chain and
actions taken

1. Management approach disclosures
Management approach disclosures are a narrative explanation of how an organization manages a material topic,
the associated impacts, and stakeholders’ reasonable expectations and interests. Any organization that claims its
report has been prepared in accordance with the GRI Standards is required to report on its management approach
for every material topic, as well as reporting topic-specific disclosures for those topics.

Therefore, this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order
to provide full disclosure of the organization’s impacts. GRI 103 specifies how to report on the management approach
and what information to provide.

Reporting requirements
1.1 The reporting organization shall report its management approach for supplier environmental
assessment using GRI 103: Management Approach.

Guidance

When reporting its management approach for supplier • processes used, such as due diligence, to identify
environmental assessment, the reporting organization and assess significant actual and potential negative
can also disclose: environmental impacts in the supply chain;
• the systems used to screen new suppliers • how the organization identifies and prioritizes
using environmental criteria, and a list of suppliers for assessment of environmental impacts;
the environmental criteria used to screen
new suppliers;

GRI 308: Supplier Environmental Assessment 2016 5

Management approach disclosures
Continued

• actions taken to address the significant actual and Environmental criteria or assessments of suppliers for
potential negative environmental impacts identified environmental impacts can include the topics in the
in the supply chain, and whether the actions are 300 series (Environmental topics).
intended to prevent, mitigate, or remediate
Negative impacts can include those that are either
the impacts;
caused or contributed to by an organization, or that are
• how expectations are established and directly linked to its activities, products, or services by its
defined in contracts with suppliers to promote relationship with a supplier.
the prevention, mitigation, and remediation
of significant actual and potential negative Assessments can be informed by audits, contractual
environmental impacts, including targets reviews, two-way engagement, and complaint and
and objectives; grievance mechanisms.

• whether suppliers are incentivized and rewarded Actions taken to address environmental impacts
for the prevention, mitigation, and remediation can include changing an organization’s procurement
of significant actual and potential negative practices, adjusting performance expectations, capacity
environmental impacts; building, training, changes to processes, as well as
terminating supplier relationships.
• practices for assessing and auditing suppliers
and their products and services using Assessments and audits of suppliers and their
environmental criteria; products and services using environmental criteria
• a list of the type, system, scope, frequency, current can be undertaken by an organization, by a second
implementation of assessment and audit, and which party, or by a third party.
parts of the supply chain have been certified and
audited;
• the systems in place to assess the potential
negative impacts of terminating a relationship with
a supplier as a result of assessing the supplier for
environmental impacts, and the organization’s
strategy to mitigate those impacts.

6 GRI 308: Supplier Environmental Assessment 2016

2. Topic-specific disclosures

Disclosure 308-1
New suppliers that were screened using environmental criteria

Reporting requirements

Disclosure The reporting organization shall report the following information:
308-1 a. Percentage of new suppliers that were screened using environmental criteria.

Guidance

Guidance for Disclosure 308-1 An organization is expected to initiate due diligence
Environmental criteria can include the topics in the as early as possible in the development of a new
300 series (Environmental topics). relationship with a supplier.
Impacts may be prevented or mitigated at the stage
Background of structuring contracts or other agreements, as well
This disclosure informs stakeholders about the as via ongoing collaboration with suppliers.
percentage of suppliers selected or contracted subject
to due diligence processes for environmental impacts.

GRI 308: Supplier Environmental Assessment 2016 7

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

Reporting requirements

The reporting organization shall report the following information:
a. Number of suppliers assessed for environmental impacts.
b. Number of suppliers identified as having significant actual and potential negative
environmental impacts.
Disclosure
308-2 c. Significant actual and potential negative environmental impacts identified in the supply chain.
d. Percentage of suppliers identified as having significant actual and potential negative
environmental impacts with which improvements were agreed upon as a result of assessment.
e. Percentage of suppliers identified as having significant actual and potential negative environmental
impacts with which relationships were terminated as a result of assessment, and why.

Reporting recommendations
2.1 When compiling the information specified in Disclosure 308-2, the reporting organization should,
where it provides appropriate context on significant impacts, provide a breakdown of the information by:
2.1.1 the location of the supplier;
2.1.2 the significant actual and potential negative environmental impact.

Guidance

Guidance for Disclosure 308-2 Background
Negative impacts include those that are either caused This disclosure informs stakeholders about an
or contributed to by an organization, or that are directly organization’s awareness of significant actual and
linked to its activities, products, or services by its potential negative environmental impacts in the
relationship with a supplier. supply chain.
Assessments for environmental impacts can include the
topics in the 300 series (Environmental topics).
Assessments can be made against agreed performance
expectations that are set and communicated to the
suppliers prior to the assessment.
Assessments can be informed by audits, contractual
reviews, two-way engagement, and complaint and
grievance mechanisms.
Improvements can include changing an organization’s
procurement practices, the adjustment of performance
expectations, capacity building, training, and changes
to processes.

8 GRI 308: Supplier Environmental Assessment 2016

References

The following documents informed the development of this Standard and can be helpful for understanding
and applying it.

Authoritative intergovernmental instruments:
1.  nited Nations (UN), ‘Guiding Principles on Business and Human Rights, Implementing the United Nations
U
“Protect, Respect and Remedy” Framework’, 2011.
2. United Nations (UN), Protect, Respect and Remedy: a Framework for Business and Human Rights, 2008.
3.  nited Nations (UN), Report of the Special Representative of the Secretary-General on the Issue of Human Rights
U
and Transnational Corporations and Other Business Enterprises, John Ruggie, 2011.

GRI 308: Supplier Environmental Assessment 2016 9

However.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). or the use of reports based on the GRI Standards and related Interpretations. PO Box 10039 Global Reporting Initiative. designed to promote sustainability reporting. Legal liability This document. The reproduction and distribution of this document for information and/or use in www. Neither the GRI Board of Directors. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. or transferred in any form or by any means (electronic. or otherwise) for any other purpose without prior written GRI permission from GRI. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. GRI and logo. recorded. Amsterdam © 2016 GRI All rights reserved. stored. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative. photocopied. GSSB and logo. Copyright and trademark notice standards@globalreporting.org preparing a sustainability report is permitted without prior permission from GRI. The Netherlands ISBN: 978-90-8866-071-9 10 . mechanical.globalreporting. translated. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. neither this document nor any extract from it may be reproduced.

GRI 401: EMPLOYMENT 2016 GRI 401 1 .

Normative This Standard is to be used together with the most recent versions of the following references documents. terms defined in the Glossary are underlined. After clicking on a link. In most browsers. Earlier adoption is encouraged. Topic-specific disclosures 7 Disclosure 401-1 New employee hires and employee turnover 7  Disclosure 401-2 Benefits  provided to full-time employees that are not provided to temporary or part-time employees 8 Disclosure 401-3 Parental leave 9 References 10 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). 2 GRI 401: Employment 2016 . Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. Scope GRI 401: Employment sets out reporting requirements on the topic of employment. Note: This document includes hyperlinks to other Standards.org for the consideration of the GSSB. sector or geographic location that wants to report on its impacts related to this topic. This Standard can be used by an organization of any size. type. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. Management approach disclosures 5 2. using ‘ctrl’ + click will open external links in a new browser window. Contents Introduction 3 GRI 401: Employment 5 1. use ‘alt’ + left arrow to return to the previous view. Any feedback on the GRI Standards can be submitted to standards@globalreporting.

GRI 401: Employment is a topic-specific GRI There are three universal Standards that apply to every Standard in the 400 series (Social topics). materials. Each topic Standard includes disclosures specific to that topic. without preparing a report in accordance with To report contextual To report the the Standards. Figure 1 1. or parts of their content. which the GRI Standards. Standards GRI 401: Employment. The full set can be report the management approach for the topic. if this is one of its General Management material topics. These Standards are organized into three series: Reporting Standards (GRI Standards). Using the GRI Standards and making claims GRI 103: Management Approach There are two basic approaches for using the GRI Standards. There are two options for preparing a Foundation Starting point report in accordance (Core or Comprehensive). 200 300 400 Select from these to report specific disclosures for each material topic GRI 401: Employment 2016 3 .globalreporting. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. which is used to interrelated. and society. about their impacts on the economy. Any published materials that use information about management approach an organization for each material topic the GRI Standards in this way are to include a ‘GRI-referenced’ claim. 102 103 can also be used to report specific information.Introduction A.org/standards/. the environment. or statement of use. Disclosures Approach GRI GRI 2. organization preparing a sustainability report: GRI 101: Foundation GRI 102: General Disclosures B. Topic- specific and the specific claims that organizations are Standards GRI GRI GRI required to include in any published materials. modular standards. These Standards 200 (Economic topics). See Section 3 of GRI 101: Foundation for more Economic Environmental Social information on how to use the GRI Standards. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. for using the depending on the extent of disclosures included in GRI Standards the report. downloaded at www. It has essential information an organization is required to include in any published on how to use and reference the Standards. GRI 101 An organization preparing a report in accordance Universal with the GRI Standards uses this Standard. 300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). Selected GRI Standards. The GRI Standards can be used as a set to prepare Overview of the set of GRI Standards a sustainability report that is in accordance with the Standards. For each way of using the Standards there GRI 101: Foundation is the starting point for using is a corresponding claim.

that is. GRI 401 addresses the topic of employment. This relationship is usually the means for determining whether employment or labor law is applicable or whether commercial law is applicable. the Organisation for Economic Co-operation and Development. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. An employment relationship is a legal relationship between a worker and an organization that confers rights and obligations to both parties. requirements are presented in bold font • GRI 404: Training and Education and indicated with the word ‘shall’. These are mandatory instructions. Disclosure 102-8 in GRI 102: General with the Standards. The disclosures in this Standard can provide information about an organization’s impacts related to employment. Background context In the context of the GRI Standards. text. and the United Nations: see References. an organization is not required to • GRI 406: Non-discrimination comply with recommendations or guidance in order to claim that a report has been prepared in accordance In addition. 4 GRI 401: Employment 2016 . and how it manages them. These are cases where a particular the total number of employees by employment contract course of action is encouraged. See GRI 101: Foundation for more information. This includes an organization’s approach to employment or job creation. These concepts are covered in key instruments of the International Labour Organization. and the working conditions it provides. C. recruitment. GRI 401 also covers the employment and working conditions in an organization’s supply chain.  uidance. retention and related practices. an organization’s approach to hiring. These sections include background G information. the word ‘should’ indicates a recommendation. however. • GRI 403: Occupational Health and Safety In the text. the social dimension of sustainability concerns an organization’s impacts on the social systems within which it operates. such as Recommendations. by gender. explanations and examples to help organizations better understand the requirements. Disclosures requires information on employees and other workers performing an organization’s activities. but not required. Requirements are • GRI 405: Diversity and Equal Opportunity to be read in the context of recommendations and guidance. In the (permanent and temporary). Requirements. recommendations and guidance Conditions of work are also covered in detail in other Standards: The GRI Standards include: • GRI 402: Labor/Management Relations Requirements. D.

as well as reporting topic-specific disclosures for those topics. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. Therefore. GRI 401: Employment 2016 5 . and stakeholders’ reasonable expectations and interests. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 401-1 New employee hires and employee turnover • Disclosure 401-2 B  enefits provided to full-time employees that are not provided to temporary or part-time employees • Disclosure 401-3 Parental leave 1. the associated impacts.GRI 401: Employment This Standard includes disclosures on the management approach and topic-specific disclosures.1 The reporting organization shall report its management approach for employment using GRI 103: Management Approach. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. GRI 103 specifies how to report on the management approach and what information to provide. Reporting requirements 1.

human resource of the prices paid to suppliers and the wages development and industrial relations. Actions taken to address is performed on a temporary or part-time basis. 1. and legal framework usually entails a recognized • s upport for collective bargaining to employment relationship with an identifiable and legally determine wages. and the extent to which work some discretionary income.3 actions taken to determine and address situations where persons working for suppliers are not provided the social and labor protection that they are entitled to receive by national labor law.5 actions taken to determine and address situations where work undertaken in its supply chain is inadequately remunerated.7 actions taken to determine and address situations where work undertaken in its supply chain that is performed at home is not subject to legally recognized contracts. situations where work is inadequately remunerated A description of policies and practices can include can include: policies and practices with respect to discrimination. the use standards. Guidance Guidance for clause 1. promotion.2. such as safe drinking water. Work taking place within an appropriate institutional • changes to an organization’s procurement practices. They can also include the quality of living accommodations where provided. Management approach disclosures Continued Reporting recommendations 1. privacy. 6 GRI 401: Employment 2016 .2. paid to workers.2. maternity protection. and welfare matters. and whether it is time. 1. holidays. and are sufficient to meet the basic needs of employees of other organizations (such as workers of workers and their families. working whether it is mandatory.2. •  ialogue with suppliers regarding the relationship d compensation. canteens and access to medical services.2. d Conditions of work can include compensation. 1. meet legal and industry minimum include recognized employment relationships. •  etermining the extent that overtime is used. 1.1 its policies or practices covering the relationships under which work is performed for the organization.2 Adequately remunerated work is work where wages Policies or practices covering the relationships under and compensation for a standard working week. recognized employer.2. and to provide them with supplied by agencies). and occupational health and safety. rest periods.6 actions taken to determine and address situations of disguised employment relationships where workers in its supply chain are falsely considered to be self-employed or where there is no legally recognized employer. which work is performed for an organization can excluding overtime.4 actions taken to determine and address situations where working conditions in its supply chain do not meet international labor standards or national labor law. practices. disciplinary and dismissal compensated at a premium rate.2.2 The reporting organization should describe: 1. 1. 1. the workplace environment.2 actions taken to determine and address situations where work undertaken within its supply chain does not take place within appropriate institutional and legal frameworks.

Turnover results in changes to the human and Background intellectual capital of the organization and can impact The number. and region of an organization’s productivity. This information for the recruitment of employees. An uneven • 30-50 years old. Topic-specific disclosures Disclosure 401-1 New employee hires and employee turnover Reporting requirements The reporting organization shall report the following information: Disclosure a. pattern of turnover by age or gender can indicate • Over 50 years old.2 When compiling the information specified in Disclosure 401-1. 2. 2. age. gender and region. by age group. Turnover has direct cost implications new employee hires can indicate its strategy and ability either in terms of reduced payroll or greater expenses to attract diverse. qualified employees.1 When compiling the information specified in Disclosure 401-1. Total number and rate of new employee hires during the reporting period. It can also signal a fundamental change in the structure • Under 30 years old. can signify the organization’s efforts to implement inclusive recruitment practices based on age and gender. gender. It can also signify the optimal use of available labor and talent in different regions. by age group. of an organization’s core operations. gender and region. GRI 401: Employment 2016 7 . 401-1 b. incompatibility or potential inequity in the workplace. Guidance Guidance for Disclosure 401-1 A high rate of employee turnover can indicate levels An organization can use the following age groups: of uncertainty and dissatisfaction among employees. the reporting organization shall use the total employee numbers at the end of the reporting period to calculate the rates of new employee hires and employee turnover. Total number and rate of employee turnover during the reporting period. the reporting organization should use data from Disclosure 102-7 in GRI 102: General Disclosures to identify the total number of employees. Reporting recommendations 2.

life insurance. 8 GRI 401: Employment 2016 . and similar general employee welfare programs. the reporting organization shall exclude in-kind benefits such as provision of sports or child day care facilities. parental leave. disability and invalidity coverage. b. by significant locations of operation. retirement provision. v. Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees. stock ownership. Disclosure 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Reporting requirements The reporting organization shall report the following information: a. Disclosure 401-2 iii. iv. The definition used for ‘significant locations of operation’. The quality of benefits for full-time employees is a key factor in retaining employees. Guidance Background Data reported under this disclosure provide a measure of an organization’s investment in human resources and the minimum benefits it offers its full- time employees. These include. vii. vi. as a minimum: i. others. ii. free meals during working time. 2. health care.3 When compiling the information specified in Disclosure 401-2.

Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work. GRI 401: Employment 2016 9 . by gender. e. the reporting organization should use the following formulas to calculate the return to work and retention rates: Total number of employees that did return to work after parental leave Return to work rate = x 100 Total number of employees due to return to work after taking parental leave Total number of employees retained 12 months after returning to work following a period of parental leave Retention rate = x 100 Total number of employees returning from parental leave in the prior reporting period(s) Guidance Guidance for Disclosure 401-3 The application of legislation varies according to Employees entitled to parental leave means those interpretation by government. Return to work and retention rates of employees that took parental leave. d. leave ended and were still employed 12 months later. affect their employment security.4 When compiling the information specified in Disclosure 401-3. Disclosure 401-3 Parental leave Reporting requirements The reporting organization shall report the following information: a. by gender. remuneration and career path. Total number of employees that returned to work in the reporting period after parental 401-3 leave ended. an organization can consult records from the prior Equitable gender choice for maternity and paternity reporting periods. Total number of employees that took parental leave. employees. by gender. Disclosure c. Men taking same or a comparable position. advantage of leave entitlements positively impacts women to take such leave without prejudicing their career path. Men’s uptake of paternity leave options parental leave. Reporting recommendations 2. It can also boost employee morale and Many countries have introduced legislation to provide productivity. Many women are discouraged from taking agreements or contracts that contain parental leave leave and returning to work by employer practices that entitlements. can lead to the greater recruitment and retention of qualified Background employees. and other leave entitlements. b. by gender. by gender. Total number of employees that were entitled to parental leave. employers and employees that are covered by organizational policies. leave. The aim of the legislation is to allow can indicate the degree to which an organization employees to take leave and return to work in the encourages fathers to take such leave. Many men are not encouraged to take To determine who returned to work after parental the leave to which they are entitled.

‘Paid Educational Leave Convention’. 17. ‘Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy’. ‘Employment Injury Benefits Convention’. ‘Holidays with Pay Convention (Revised)’. ‘Medical Care and Sickness Benefits Convention’. 6. 2011. 1990. International Labour Organization (ILO) Convention 102. 16. United Nations (UN) Convention. 1967. International Labour Organization (ILO) Convention 157. International Labour Organization (ILO) Convention 132. 15. International Labour Organization (ILO). 2006. 2. 11. 1952. ‘Social Security (Minimum Standards) Convention’. International Labour Organization (ILO) Convention 140. ‘International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families’. 1944. ‘Employment Promotion and Protection against Unemployment Convention’. International Labour Organization (ILO) Convention 130. International Labour Organization (ILO) Convention 168. Old-Age and Survivors’ Benefits Convention’. 1981. 1988. International Labour Organization (ILO). ‘Decent Work’. 14. ‘Declaration of Social Justice for a Fair Globalization’. 12. 1974. 1970. International Labour Organization (ILO) Recommendation 198. 1999. Authoritative intergovernmental instruments: 1. ‘Employment Relationship Recommendation’. 10. International Labour Organization (ILO) Convention 183. 10 GRI 401: Employment 2016 . References The following documents informed the development of this Standard and can be helpful for understanding and applying it. 13. 1969. Organisation for Economic Co-operation and Development (OECD). International Labour Organization (ILO) Convention 121. International Labour Organization (ILO) Convention 128. 5. 7. 8. International Labour Organization (ILO) Declaration. International Labour Organization (ILO) Declaration. 1982. 2006. OECD Guidelines for Multinational Enterprises. 4. 2000. ‘Invalidity. ‘Declaration Concerning the Aims and Purposes of the International Labour Organization (Declaration of Philadelphia)’. ‘Maternity Protection Convention’. 1964. 9. 2008. International Labour Organization (ILO) Convention 156. 3. ‘Maintenance of Social Security Rights Convention’. ‘Workers with Family Responsibilities Convention’.

has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. designed to promote sustainability reporting. mechanical. or transferred in any form or by any means (electronic. photocopied. GRI and logo. Amsterdam © 2016 GRI All rights reserved.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative. or otherwise) for any other purpose without prior written GRI permission from GRI. recorded. or the use of reports based on the GRI Standards and related Interpretations.org preparing a sustainability report is permitted without prior permission from GRI. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. neither this document nor any extract from it may be reproduced. GSSB and logo. translated. PO Box 10039 Global Reporting Initiative. Legal liability This document.globalreporting. The reproduction and distribution of this document for information and/or use in www. Copyright and trademark notice standards@globalreporting. stored. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. However. The Netherlands ISBN: 978-90-8866-072-6 11 . Neither the GRI Board of Directors.

GRI 402: LABOR/MANAGEMENT RELATIONS 2016 GRI 402 1 .

type.org for the consideration of the GSSB. Topic-specific disclosures 6 Disclosure 402-1 Minimum notice periods regarding operational changes 6 References 7 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). using ‘ctrl’ + click will open external links in a new browser window. Management approach disclosures 5 2. sector or geographic location that wants to report on its impacts related to this topic. This Standard can be used by an organization of any size. Any feedback on the GRI Standards can be submitted to standards@globalreporting. Scope GRI 402: Labor/Management Relations sets out reporting requirements on the topic of labor/management relations. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. Note: This document includes hyperlinks to other Standards. In most browsers. After clicking on a link. Contents Introduction 3 GRI 402: Labor/Management Relations 5 1. Normative This Standard is to be used together with the most recent versions of the following references documents. use ‘alt’ + left arrow to return to the previous view. Earlier adoption is encouraged. 2 GRI 402: Labor/Management Relations 2016 . terms defined in the Glossary are underlined. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard.

downloaded at www. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. The GRI Standards can be used as a set to prepare a sustainability report that is in accordance with the Foundation Starting point Standards. GRI 402: Labor/Management Relations is a There are three universal Standards that apply to every topic-specific GRI Standard in the 400 series organization preparing a sustainability report: (Social topics). and society. General Management GRI 402: Labor/Management Relations. 101 Universal An organization preparing a report in accordance Standards with the GRI Standards uses this Standard. Any published materials that use the GRI Standards in this way are to include a ‘GRI-referenced’ claim. the environment. can also be used to report specific information. The full set can be report the management approach for the topic. There are two options for preparing a for using the report in accordance (Core or Comprehensive).org/standards/. about their impacts on the economy. GRI GRI 102 103 2. It has essential information is a corresponding claim. Figure 1 Overview of the set of GRI Standards 1. To report contextual To report the without preparing a report in accordance with information about management approach an organization for each material topic the Standards. which on how to use and reference the Standards. if this is one Disclosures Approach of its material topics.globalreporting. 300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. Each topic Standard includes disclosures specific to that topic. Selected GRI Standards. Select from these to report specific disclosures for each material topic GRI 402: Labor/Management Relations 2016 3 . These Standards 200 (Economic topics). Standards GRI GRI GRI and the specific claims that organizations are 200 300 400 required to include in any published materials. or statement of use.Introduction A. GRI 101: Foundation GRI 102: General Disclosures GRI 103: Management Approach B. Using the GRI Standards and making claims There are two basic approaches for using the GRI GRI 101: Foundation is the starting point for using Standards. For each way of using the Standards there the GRI Standards. modular standards. which is used to interrelated. Economic Environmental Social See Section 3 of GRI 101: Foundation for more Topic- specific information on how to use the GRI Standards. GRI Standards depending on the extent of disclosures included in GRI the report. These Standards are organized into three series: Reporting Standards (GRI Standards). or parts of their content. an organization is required to include in any published materials.

An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. In the text. Requirements are detail in GRI 407: Freedom of Association and Collective to be read in the context of recommendations and Bargaining. on the one hand. D. requirements are presented in bold font Reporting on collective bargaining is covered in more and indicated with the word ‘shall’. and one or more workers' organizations (trade unions). Disclosure 102-41 in GRI 102: guidance. an organization is not required to General Disclosures requires reporting on the comply with recommendations or guidance in order percentage of total employees covered by collective to claim that a report has been prepared in accordance bargaining agreements. 4 GRI 402: Labor/Management Relations 2016 . Background context In the context of the GRI Standards. the word ‘should’ indicates a recommendation. and how it manages these impacts. Guidance. but not required. An organization’s consultation practices are expected to be aligned with relevant international norms and standards. with the Standards. however. ‘Collective Bargaining Convention’. the social dimension of sustainability concerns an organization’s impacts on the social systems within which it operates. GRI 402 addresses the topic of labor/management relations. These are mandatory instructions. 1981. These sections include background information. Recommendations. See GRI 101: Foundation for more information. Requirements. on the other. In addition. Collective bargaining can play an important role in an organization’s consultation practices. explanations and examples to help organizations better understand the requirements. 1 This definition is based on the International Labour Organization (ILO) Convention 154. These are cases where a particular course of action is encouraged.1 These concepts are covered in key instruments of the International Labour Organization and the Organisation for Economic Co-operation and Development: see References. including its approach to communicating significant operational changes. C. for determining working conditions and terms of employment or for regulating relations between employers and workers. recommendations and guidance The disclosures in this Standard can provide information about an organization’s impacts related The GRI Standards include: to labor/management relations. This covers an organization’s consultative practices with employees and their representatives. In the text. Collective bargaining refers to all negotiations which take place between one or more employers or employers' organizations. Requirements.

and stakeholders’ reasonable expectations and interests. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. as well as reporting topic-specific disclosures for those topics. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. Reporting requirements 1.1 The reporting organization shall report its management approach for labor/management relations using GRI 103: Management Approach. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 402-1 Minimum notice periods regarding operational changes 1. the associated impacts. Therefore. GRI 402: Labor/Management Relations 2016 5 .GRI 402: Labor/Management Relations This Standard includes disclosures on the management approach and topic-specific disclosures. GRI 103 specifies how to report on the management approach and what information to provide.

6 GRI 402: Labor/Management Relations 2016 . and review the notice that consultation takes place before a decision is period clauses within these documents. these changes. Different expectations expressed in relevant international norms. 2. Topic-specific disclosures Disclosure 402-1 Minimum notice periods regarding operational changes Reporting requirements The reporting organization shall report the following information: a. Minimum number of weeks’ notice typically provided to employees and their representatives Disclosure prior to the implementation of significant operational changes that could substantially 402-1 affect them. Therefore. For organizations with collective bargaining agreements. Organizations are expected to provide reasonable Genuine consultation involves dialogue. or mitigate negative impacts as much as possible This disclosure provides insight into an organization’s (see references 11 and 12 in the References section). made. opinion surveys notice of significant operational changes to employees and questionnaires are not considered consultation. practice of ensuring timely discussion of significant Consultative practices that result in good industrial operational changes. policy statements can exist at a regional level. and their representatives to negotiate and implement reduce turnover. which can have positive or negative implications for workers. b. It also gives an employee satisfaction and motivation while opportunity for them to work collectively to avoid implementing significant changes to operations. report whether the notice period and provisions for consultation and negotiation are specified in collective agreements. The essence of consultation is that management An organization can identify the collective bargaining takes the views of workers into account when agreements referred to in Disclosure 102-41 of making specific decisions. and their representatives. and minimize operational disruptions. Meaningful consultation includes the timely provision of all information needed to make an Background informed decision to workers or their representatives. it is important GRI 102: General Disclosures. are a measure of an organization’s ability to maintain such as possible loss of employment. Minimum notice periods parties to understand the impacts of the changes. as well as to appropriate Timely and meaningful consultation allows the affected government authorities. Guidance Guidance for Disclosure 402-1 This disclosure also allows an assessment of an Minimum notice periods can be found in corporate organization’s consultation practices in relation to policies and standard employment contracts. and engaging with its employees relations help to provide positive working environments.

accessed on 1 September 2016. 10.References The following documents informed the development of this Standard and can be helpful for understanding and applying it. 1982. International Labour Organization (ILO).htm. 2006. International Labour Organization (ILO) Convention 98. 1948. 8. International Labour Organization (ILO) Convention 87. International Labour Organization (ILO) Recommendation 94. 1981. Authoritative intergovernmental instruments: 1. International Labour Organization (ILO) Convention 158. ‘Workers’ Representatives Convention’. 1971. ‘Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy’.ilo. International Labour Organization (ILO) Recommendation 163. ‘Freedom of Association and Protection of the Right to Organise Convention’. 12. LABORSTA Internet. Key Indicators of the Labour Market (KILM). International Labour Organization (ILO) Convention 154. 5. http://laborsta. ‘Collective Bargaining Convention’. 1952. 2. International Labour Organization (ILO) Recommendation 91. GRI 402: Labor/Management Relations 2016 7 .ilo. OECD Guidelines for Multinational Enterprises.  International Labour Organization (ILO). 1981. 1949. accessed on 1 September 2016. http://www. ‘Termination of Employment Convention’. ‘Co-operation at the Level of the Undertaking Recommendation’. 4. ‘Collective Bargaining Recommendation’.org/. 1951. 7. 9. 3. Organisation for Economic Co-operation and Development (OECD). 2011. 6. International Labour Organization (ILO) Convention 135. International Labour Organization (ILO). 11.org/global/statistics-and-databases/research-and-databases/kilm/lang--en/index. ‘Right to Organise and Collective Bargaining Convention’. ‘Collective Agreements Recommendation’.

The Netherlands ISBN: 978-90-8866-073-3 8 . has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. GRI and logo. stored. translated. PO Box 10039 Global Reporting Initiative. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative. recorded. designed to promote sustainability reporting. The reproduction and distribution of this document for information and/or use in www. Neither the GRI Board of Directors. Copyright and trademark notice standards@globalreporting. or otherwise) for any other purpose without prior written GRI permission from GRI. or transferred in any form or by any means (electronic. GSSB and logo.globalreporting. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports.org preparing a sustainability report is permitted without prior permission from GRI. photocopied. neither this document nor any extract from it may be reproduced. mechanical. However.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. Legal liability This document. Amsterdam © 2016 GRI All rights reserved. or the use of reports based on the GRI Standards and related Interpretations.

GRI 403: OCCUPATIONAL HEALTH AND SAFETY 2016 GRI 403 1 .

Scope GRI 403: Occupational Health and Safety sets out reporting requirements on the topic of occupational health and safety. 2 GRI 403: Occupational Health and Safety 2016 . Contents Introduction 3 GRI 403: Occupational Health and Safety 5 1. use ‘alt’ + left arrow to return to the previous view. and absenteeism. Any feedback on the GRI Standards can be submitted to standards@globalreporting. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. Normative This Standard is to be used together with the most recent versions of the following references documents. and number of work-related fatalities 8  Disclosure 403-3 Workers with high incidence or high risk of diseases related to their occupation 10 Disclosure 403-4 Health and safety topics covered in formal agreements with trade unions 11 References 12 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. terms defined in the Glossary are underlined. Management approach disclosures 5 2. using ‘ctrl’ + click will open external links in a new browser window. After clicking on a link. Earlier adoption is encouraged. lost days. Note: This document includes hyperlinks to other Standards. In most browsers. type. This Standard can be used by an organization of any size. occupational diseases. Topic-specific disclosures 7  Disclosure 403-1 W  orkers representation in formal joint management–worker health and safety committees 7  Disclosure 403-2 T  ypes of injury and rates of injury. sector or geographic location that wants to report on its impacts related to this topic.org for the consideration of the GSSB.

300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). Any published materials that use the GRI Standards in this way are to include a ‘GRI-referenced’ claim. an organization is required to include in any published materials. 101 Universal An organization preparing a report in accordance Standards with the GRI Standards uses this Standard. Standards GRI GRI GRI and the specific claims that organizations are 200 300 400 required to include in any published materials. There are two options for preparing a for using the report in accordance (Core or Comprehensive). the environment. To report contextual To report the without preparing a report in accordance with information about management approach an organization for each material topic the Standards. about their impacts on the economy. Economic Environmental Social See Section 3 of GRI 101: Foundation for more Topic- specific information on how to use the GRI Standards. The GRI Standards can be used as a set to prepare a sustainability report that is in accordance with the Foundation Starting point Standards. Select from these to report specific disclosures for each material topic GRI 403: Occupational Health and Safety 2016 3 . For each way of using the Standards there the GRI Standards. Figure 1 Overview of the set of GRI Standards 1. General Management GRI 403: Occupational Health and Safety. which on how to use and reference the Standards.globalreporting. It has essential information is a corresponding claim. GRI 101: Foundation GRI 102: General Disclosures GRI 103: Management Approach B. if this is Disclosures Approach one of its material topics. GRI GRI 102 103 2.org/standards/. can also be used to report specific information. The full set can be report the management approach for the topic. and society. which is used to interrelated. modular standards. These Standards 200 (Economic topics). GRI 403: Occupational Health and Safety is a There are three universal Standards that apply to every topic-specific GRI Standard in the 400 series organization preparing a sustainability report: (Social topics). or statement of use. or parts of their content. Selected GRI Standards. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. GRI Standards depending on the extent of disclosures included in GRI the report. Using the GRI Standards and making claims There are two basic approaches for using the GRI GRI 101: Foundation is the starting point for using Standards. These Standards are organized into three series: Reporting Standards (GRI Standards).Introduction A. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. downloaded at www. Each topic Standard includes disclosures specific to that topic.

Requirements are described by the sciences of ergonomics and toxicology. These are cases where a particular dangerous substances. providing training. text. In the and biological agents. Health and safety at work involves both the prevention of harm. These are mandatory instructions. but not required. physical fitness or smoking cessation. physical course of action is encouraged. Best practices include following the industrial hygiene hierarchy of controls and its approach Requirements. and limited to an organization’s genuine organizations better understand the requirements. explanations and examples to help privacy. however. Background context References. and recording and investigating health and safety incidents. The promotion of health and well-being is to be Guidance. an organization is not required to of Process Safety Management. The right to a healthy and safe workplace is recognized as a human right and is addressed in various authoritative international instruments. and the promotion of health and well-being. Within these limits. • all workers whose workplace is controlled by the organization. Best practices also In the text. whether or not their work is under the control of the organization. of controlling hazards to prevent risk. requirements are presented in bold font include respect for human capacities and tolerances as and indicated with the word ‘shall’. Therefore. See GRI 101: Foundation for more information. such as chemical. occupational requirements. 4 GRI 403: Occupational Health and Safety 2016 . In the context of the GRI Standards. analyzing and controlling health and safety risks. These concepts are covered in key instruments of the International Labour Organization and the Organisation for Economic Co-operation and Development: see D. C. and how it manages these impacts. requirements in order to claim that its report has been ergonomics. health and safety. The principles of occupational health and safety management systems include developing a policy. The health and safety of workers can be affected by both the work they perform and the workplace where it is performed. the word ‘should’ indicates a recommendation. the social The disclosures in this Standard can provide information dimension of sustainability concerns an organization’s about an organization’s impacts related to occupational impacts on the social systems within which it operates. prepared in accordance with the GRI Standards. the active promotion of health and safety can include An organization is required to comply with all applicable voluntary programs in areas such as mental health. Requirements. machinery. comply with recommendations or guidance in order to claim that a report has been prepared in accordance Health and safety impacts can arise over the use with the Standards. of unsafe equipment. processes. an organization is expected to be responsible for the occupational health and safety of: • all workers performing work that is controlled by the organization. GRI 403 addresses the topic of occupational health and safety. They can also arise with the use of Recommendations. to be read in the context of recommendations and They also include the implementation of the principles guidance. and practices. recommendations and guidance The prevention of harm means adhering to high standards and best practices with regards to a safe and healthy The GRI Standards include: working environment. These sections include background tempered by workers’ legitimate rights to medical information.

as well as reporting topic-specific disclosures for those topics. GRI 103 specifies how to report on the management approach and what information to provide. Therefore. Reporting requirements 1. occupational diseases. and absenteeism.1 The reporting organization shall report its management approach for occupational health and safety using GRI 103: Management Approach. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. lost days. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 403-1 W orkers representation in formal joint management–worker health and safety committees • Disclosure 403-2 T ypes of injury and rates of injury.GRI 403: Occupational Health and Safety This Standard includes disclosures on the management approach and topic-specific disclosures. and stakeholders’ reasonable expectations and interests. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. GRI 403: Occupational Health and Safety 2016 5 . and number of work-related fatalities • Disclosure 403-3 Workers with high incidence or high risk of diseases related to their occupation • Disclosure 403-4 Health and safety topics covered in formal agreements with trade unions 1. the associated impacts.

about serious diseases for: or treatment. and their families. is controlled by the organization. measures organization can also describe assistance programs relating to prevention and risk control for diseases. • workers whose work. Management approach disclosures Continued Guidance When reporting its management approach for This description can also include whether such programs occupational health and safety. 6 GRI 403: Occupational Health and Safety 2016 . the reporting involve education and training. counseling. • community members. or workplace.

collect feedback in health and safety decisions are key. regional. 2. including any assumptions made. or workplace. It does not joint management-worker health and safety committees. • receive all necessary education and training A formal committee is a committee whose existence to perform work safely. The use the organization. and that operate •  articipate fully in the establishment and p according to certain agreed. procedures. or at the • know fully about the hazard of their work. and function are integrated in an organization’s • refuse unsafe work without fear of reprisal. the improvement of occupational health and safety in the workplace. that are represented by formal joint management-worker health and safety committees. Percentage of workers whose work. multi-facility. require reporting the percentage of workers who are members of these committees.1 When compiling the information specified in Disclosure 403-1-b. group or organizational levels. The level at which each formal joint management-worker health and safety committee typically operates within the organization. is controlled by the organization. Reporting recommendations 2. These right of workers to: committees can exist at the facility level. such as which workers were included in the calculation. safety representatives. investigations and risk Guidance for Disclosure 403-1-b assessments. Guidance Guidance for Disclosure 403-1 Background This disclosure covers formal health and safety Respect for the rights of workers and their participation committees that help monitor. written rules. the reporting organization should explain how the percentage was calculated. implementation of occupational health and safety policies. is controlled by an organization are actively involved in health and safety. and through worker members of worker health and safety committees. Topic-specific disclosures Disclosure 403-1 Workers representation in formal joint management–worker health and safety committees Reporting requirements The reporting organization shall report the following information: Disclosure a. This includes the and advise on occupational safety programs. organizational and authority structure. This disclosure provides one measure of the extent to which workers whose work. Participation can be by means of This disclosure requires reporting the percentage properly and independently elected worker health and of workers represented by formal joint management. as A health and safety committee with joint representation well as workers performing work at a site controlled by can facilitate a positive health and safety culture. even if the work itself is not controlled of committees is one way to involve workers in driving by the organization. or workplace. 403-1 b. This disclosure covers workers performing work that is under the direct control of the reporting organization. GRI 403: Occupational Health and Safety 2016 7 .

2 When compiling the information specified in Disclosure 403-2.3 in situations where national law follows the ILO Code of Practice on Recording and Notification of Occupational Accidents and Diseases (Code of Practice). for all workers (excluding employees) whose work.3. is controlled by the organization. including any assumptions made. and absentee rate (AR) for all workers (excluding employees) whose work. 2. the reporting organization should: 2.3 in calculating ‘lost days’.2 include fatalities in the injury rate (IR). c. such as which workers were included in the calculation.2.2 at what point the ‘lost days’ count begins (for example. with a breakdown by: 2.1. indicate: 2. lost days. 2. 2.2. injury rate (IR). and work-related fatalities. or workplace.3. ii. region.1 indicate whether minor (first-aid level) injuries are included or excluded in the injury rate (IR). 2.3 When compiling the information specified in Disclosure 403-2. absentee rate (AR). region. Types of injury.1 region.1 whether ‘days’ means ‘calendar days’ or ‘scheduled work days’. ii.2.3. 2.2 gender.4 in situations where national law does not follow the ILO Code of Practice.2. 8 GRI 403: Occupational Health and Safety 2016 .3. gender. lost day rate (LDR). with a breakdown by: i. the day after the accident or three days after the accident).3. with a breakdown by: i. 2. or workplace. Disclosure 403-2 Types of injury and rates of injury.3. state that fact and that practice follows the law. and work-related fatalities. and absenteeism. for all employees.2 explain how the information in Disclosure 403-2-b was calculated.3. gender. occupational diseases. 2. the reporting organization shall: 2. The system of rules applied in recording and reporting accident statistics. Types of injury. occupational disease rate (ODR). injury rate (IR). lost day rate (LDR). Reporting recommendations 2.3. 2.2.1 report the occupational disease rate (ODR). indicate which system of rules it applies and their relationship to the ILO Code of Practice. Disclosure 403-2 b.1. and number of work-related fatalities Reporting requirements The reporting organization shall report the following information: a. is controlled by the organization.

Disclosure 403-2 Continued Guidance Guidance for Disclosure 403-2 Guidance for clauses 2.3 and 2. and notification of workplace accidents. This all significant operations and geographic locations.4 See also definitions of ‘absentee’ and ‘occupational The ILO Code of Practice was developed for disease’ in the GRI Standards Glossary. Guidance for Disclosure 403-2-c An organization is expected to identify the system Background used to track and report on health and safety incidents Low injury and absentee rates are generally linked and performance. disclosure shows whether health and safety management In some cases.3. multiple systems can be used across practices are resulting in fewer occupational health and the organization. and to ensure that this system covers to positive trends in morale and productivity. GRI 403: Occupational Health and Safety 2016 9 . the reporting. Evaluating trends and patterns can also indicate potential workplace inequity. recording. safety incidents.3.

or workplace. 10 GRI 403: Occupational Health and Safety 2016 . involved in occupational activities who have a high incidence or high risk of specific diseases. Guidance Background This disclosure has specific relevance for organizations working in countries with a high risk or incidence of communicable diseases. is controlled by the organization. satisfaction. Whether there are workers whose work. Preventing serious diseases contributes to health. Disclosure 403-3 Workers with high incidence or high risk of diseases related to their occupation Reporting requirements The reporting organization shall report the following information: Disclosure 403-3 a. and low turnover rate. and those in professions that have a high incidence of specific diseases.

403-4 b. labor-management agreements committees. the extent. of a positive health and safety culture. • c ommitments regarding target performance standards. audits. as a percentage. or levels of practice to apply. • a rrangements or structures for resolving problems. If so. • the right to refuse unsafe work. • complaints mechanisms. • training and education. GRI 403: Occupational Health and Safety 2016 11 . Guidance Guidance for Disclosure 403-4 Background Agreements at the local level typically address topics that Formal agreements can promote the acceptance of can include: responsibilities by both parties and the development • personal protective equipment. to which various health and safety topics are covered by these agreements. Whether formal agreements (either local or global) with trade unions cover health and safety. Agreements at the global level typically address topics that can include: • compliance with the ILO. and accident investigations. and safety inspections. • periodic inspections. This disclosure reveals the extent to which workers are actively • joint management-worker health and safety involved in formal. Disclosure 403-4 Health and safety topics covered in formal agreements with trade unions Reporting requirements The reporting organization shall report the following information: Disclosure a. that determine health and safety management • participation of worker representatives in health arrangements.

Code of Practice on Recording and Notification of Occupational Accidents and Diseases. International Labour Organization (ILO). 1985. International Labour Organization (ILO) Convention 161. 6. International Labour Organization (ILO). 1981. 12 GRI 403: Occupational Health and Safety 2016 . ‘Occupational Safety and Health Convention’ and related Protocol 155. 4. Guidelines on Occupational Safety and Health Management Systems (ILO-OSH 2001). 5. Organisation for Economic Co-operation and Development (OECD). 2. 1996. 2001. International Labour Organization (ILO) Convention 155. 2011. ‘Occupational Health Services Convention’. Authoritative intergovernmental instruments: 1. References The following documents informed the development of this Standard and can be helpful for understanding and applying it. International Labour Organization (ILO). ‘Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy’. 2006. 3. OECD Guidelines for Multinational Enterprises.

or transferred in any form or by any means (electronic. designed to promote sustainability reporting. Amsterdam © 2016 GRI All rights reserved. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. The reproduction and distribution of this document for information and/or use in www. recorded. Copyright and trademark notice standards@globalreporting. GSSB and logo. PO Box 10039 Global Reporting Initiative. GRI and logo.org preparing a sustainability report is permitted without prior permission from GRI. mechanical. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. neither this document nor any extract from it may be reproduced. photocopied. However.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI).globalreporting. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. translated. Neither the GRI Board of Directors. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative. The Netherlands ISBN: 978-90-8866-074-0 13 . or the use of reports based on the GRI Standards and related Interpretations. stored. Legal liability This document. or otherwise) for any other purpose without prior written GRI permission from GRI.

GRI 404: TRAINING AND EDUCATION 2016 GRI 404 1 .

org for the consideration of the GSSB. This Standard can be used by an organization of any size. Earlier adoption is encouraged. Note: This document includes hyperlinks to other Standards. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. In most browsers. using ‘ctrl’ + click will open external links in a new browser window. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. sector or geographic location that wants to report on its impacts related to this topic. After clicking on a link. Management approach disclosures 5 2. Scope GRI 404: Training and education sets out reporting requirements on the topic of training and education. Any feedback on the GRI Standards can be submitted to standards@globalreporting. use ‘alt’ + left arrow to return to the previous view. type. 2 GRI 404: Training and Education 2016 . terms defined in the Glossary are underlined. Contents Introduction 3 GRI 404: Training and Education 5 1. Normative This Standard is to be used together with the most recent versions of the following references documents. Topic-specific disclosures 6 Disclosure 404-1 Average hours of training per year per employee 6  Disclosure 404-2 P  rograms for upgrading employee skills and transition assistance programs 8 Disclosure 404-3 Percentage of employees receiving regular performance and career development reviews 9 References 10 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB).

For each way of using the Standards there GRI 101: Foundation is the starting point for using is a corresponding claim. It has essential information an organization is required to include in any published on how to use and reference the Standards. These Standards are organized into three series: Reporting Standards (GRI Standards). for using the depending on the extent of disclosures included in GRI Standards the report. The GRI Standards can be used as a set to prepare Overview of the set of GRI Standards a sustainability report that is in accordance with the Standards. 102 103 can also be used to report specific information. if this is one of its General Management material topics. Each topic Standard includes disclosures specific to that topic. There are two options for preparing a Foundation Starting point report in accordance (Core or Comprehensive).org/standards/. about their impacts on the economy. or parts of their content. and society. 200 300 400 Select from these to report specific disclosures for each material topic GRI 404: Training and Education 2016 3 . the environment. or statement of use. The full set can be report the management approach for the topic. which is used to interrelated. Standards GRI 404: Training and Education. Selected GRI Standards. Figure 1 1. organization preparing a sustainability report: GRI 101: Foundation GRI 102: General Disclosures B. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics.globalreporting.Introduction A. Using the GRI Standards and making claims GRI 103: Management Approach There are two basic approaches for using the GRI Standards. GRI 101 An organization preparing a report in accordance Universal with the GRI Standards uses this Standard. Disclosures Approach GRI GRI 2. without preparing a report in accordance with To report contextual To report the the Standards. materials. 300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). which the GRI Standards. GRI 404: Training and Education is a topic-specific There are three universal Standards that apply to every GRI Standard in the 400 series (Social topics). See Section 3 of GRI 101: Foundation for more Economic Environmental Social information on how to use the GRI Standards. Topic- specific and the specific claims that organizations are Standards GRI GRI GRI required to include in any published materials. downloaded at www. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. Any published materials that use information about management approach an organization for each material topic the GRI Standards in this way are to include a ‘GRI-referenced’ claim. modular standards. These Standards 200 (Economic topics).

In the text. but not required. These are cases where a particular course of action is encouraged. Background context In the context of the GRI Standards. D. GRI 404 addresses the topic of training and education. This includes an organization’s approach to training and upgrading employee skills. These sections include background information. Requirements. and how it manages these impacts. Guidance. explanations and examples to help organizations better understand the requirements. 4 GRI 404: Training and Education 2016 . and the management of career endings due to retirement or termination. It also includes transition assistance programs to facilitate continued employability. See GRI 101: Foundation for more information. Requirements are to be read in the context of recommendations and guidance. Recommendations. the social dimension of sustainability concerns an organization’s impacts on the social systems within which it operates. however. and performance and career development reviews. the word ‘should’ indicates a recommendation. recommendations and guidance The GRI Standards include: Requirements. These are mandatory instructions. These concepts are covered in key instruments of the International Labour Organization and the Organisation for Economic Co-operation and Development: see References. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. C. an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the Standards. requirements are presented in bold font and indicated with the word ‘shall’. In the text. The disclosures in this Standard can provide information about an organization’s impacts related to training and education.

These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 404-1 Average hours of training per year per employee • Disclosure 404-2 P  rograms for upgrading employee skills and transition assistance programs • Disclosure 404-3 Percentage of employees receiving regular performance and career development reviews 1.GRI 404: Training and Education This Standard includes disclosures on the management approach and topic-specific disclosures. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. the associated impacts.1 The reporting organization shall report its management approach for training and education using GRI 103: Management Approach. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. GRI 103 specifies how to report on the management approach and what information to provide. Therefore. GRI 404: Training and Education 2016 5 . Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. as well as reporting topic-specific disclosures for those topics. Reporting requirements 1. and stakeholders’ reasonable expectations and interests.

2. Total number of training hours provided to employees •  aid educational leave provided by an organization p Total number of employees for its employees. 2. Average training hours per employee In the context of this Standard.1. the reporting organization should: 2. employee category. Reporting recommendations 2. = • training on specific topics. gender.2 use data from Disclosure 102-7 in GRI 102: General Disclosures to identify the total number of employees. and the degree formulas: to which the investment is made across the entire employee base. Topic-specific disclosures Disclosure 404-1 Average hours of training per year per employee Reporting requirements The reporting organization shall report the following information: a.1. 2. and disclose and apply the approach consistently in the period. ‘training’ refers to: = • all types of vocational training and instruction.1 When compiling the information specified in Disclosure 404-1. ii. Total number of training hours provided Training does not include on-site coaching to female employees by supervisors. Total number of female employees 6 GRI 404: Training and Education 2016 . Average hours of training that the organization’s employees have undertaken Disclosure during the reporting period. and between periods.3 draw from the information used for Disclosure 405-1 in GRI 405: Diversity and Equal Opportunity to identify the total number of employees by employee category. Guidance Guidance for Disclosure 404-1 To calculate the information in Disclosure 404-1. by: 404-1 i.1 express employee numbers as either head count or Full Time Equivalent (FTE). • t raining or education pursued externally and Average training hours per female paid for in whole or in part by an organization. This disclosure provides insight into the scale of an the reporting organization can use the following organization’s investment in training.1.

GRI 404: Training and Education 2016 7 . These calculations are specific to each organization.Disclosure 404-1 Continued Average training hours per male = Total number of training hours provided to male employees Total number of male employees Average training hours per employee category = Total number of training hours provided to each category of employees Total number of employees in category A number of calculations can be undertaken to report on employee categories.

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

Reporting requirements

The reporting organization shall report the following information:
Disclosure a. Type and scope of programs implemented and assistance provided to upgrade employee skills.
404-2 b. Transition assistance programs provided to facilitate continued employability and the
management of career endings resulting from retirement or termination of employment.

Guidance

Guidance for Disclosure 404-2 Background
Employee training programs that aim to upgrade Programs for upgrading employee skills allow an
skills can include: organization to plan skills acquisition that equips
• internal training courses; employees to meet strategic targets in a changing
work environment. More skilled employees enhance
• funding support for external training or education; the organization’s human capital and contribute to
• t he provision of sabbatical periods with guaranteed employee satisfaction, which correlates strongly with
return to employment. improved performance. For those facing retirement,
confidence and quality of work relations is improved
Transition assistance programs provided to support
by the knowledge that they are supported in their
employees who are retiring or who have been
transition from work to retirement.
terminated can include:
• pre-retirement planning for intended retirees;
• retraining for those intending to continue working;
• severance pay, which can take into account
employee age and years of service;
• job placement services;
• a ssistance (such as training, counselling)
on transitioning to a non-working life.

8 GRI 404: Training and Education 2016

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

Reporting requirements

The reporting organization shall report the following information:
Disclosure
404-3 a. Percentage of total employees by gender and by employee category who received
a regular performance and career development review during the reporting period.

Reporting recommendations
2.2 When compiling the information specified in Disclosure 404-3, the reporting organization should:
2.2.1 use data from Disclosure 102-7 in GRI 102: General Disclosures to identify the total number
of employees;
2.2.2 draw from the information used for Disclosure 405-1 in GRI 405: Diversity and Equal Opportunity
to identify the total number of employees by employee category.

Guidance

Background Regular performance and career development reviews
This disclosure measures the extent to which can also enhance employee satisfaction, which correlates
an organization regularly appraises employee with improved organizational performance.This
performance. This aids the personal development disclosure helps demonstrate how an organization works
of individual employees. It also contributes to skills to monitor and maintain the skill sets of its employees.
management and to the development of human When reported in conjunction with Disclosure
capital within the organization. This disclosure also 404-2, the disclosure also helps to illustrate how the
demonstrates the extent to which this system is organization approaches skills enhancement.
applied throughout the organization, and whether
there is inequity of access to these opportunities.

GRI 404: Training and Education 2016 9

References

The following documents informed the development of this Standard and can be helpful for understanding
and applying it.

Authoritative intergovernmental instruments:
1. International Labour Organization (ILO) Convention 140, ‘Paid Educational Leave Convention’, 1974.
2. International Labour Organization (ILO) Convention 142, ‘Human Resources Development
Convention’, 1975.
3. International Labour Organization (ILO) Convention 155, ‘Occupational Safety and Health
Convention’ and related Protocol 155, 1981.
4. International Labour Organization (ILO) Convention 168, ‘Employment Promotion and
Protection against Unemployment Convention’, 1988.
5. International Labour Organization (ILO), ‘Tripartite Declaration of Principles concerning
Multinational Enterprises and Social Policy’, 2006.
6. Organisation for Economic Co-operation and Development (OECD), OECD Guidelines for
Multinational Enterprises, 2011.

10 GRI 404: Training and Education 2016

Legal liability
This document, designed to promote sustainability reporting, has been developed
by the Global Sustainability Standards Board (GSSB) through a unique multi-
stakeholder consultative process involving representatives from organizations and
report information users from around the world. While the GRI Board of Directors
and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards)
and related Interpretations by all organizations, the preparation and publication of
reports based fully or partially on the GRI Standards and related Interpretations are
the full responsibility of those producing them. Neither the GRI Board of Directors,
GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for
any consequences or damages resulting directly or indirectly from the use of the GRI
Standards and related Interpretations in the preparation of reports, or the use of
reports based on the GRI Standards and related Interpretations.

Copyright and trademark notice
standards@globalreporting.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI).
The reproduction and distribution of this document for information and/or use in
www.globalreporting.org preparing a sustainability report is permitted without prior permission from GRI.
However, neither this document nor any extract from it may be reproduced, stored,
translated, or transferred in any form or by any means (electronic, mechanical,
photocopied, recorded, or otherwise) for any other purpose without prior written
GRI permission from GRI.

PO Box 10039 Global Reporting Initiative, GRI and logo, GSSB and logo, and GRI Sustainability
Reporting Standards (GRI Standards) are trademarks of Stichting Global
1001 EA Reporting Initiative.

Amsterdam © 2016 GRI
All rights reserved.
The Netherlands ISBN: 978-90-8866-075-7
11

GRI 405: DIVERSITY AND EQUAL
OPPORTUNITY
2016

GRI

405 1

Contents

Introduction 3

GRI 405: Diversity and Equal Opportunity 5

1. Management approach disclosures 5
2. Topic-specific disclosures 6
Disclosure 405-1 Diversity of governance bodies and employees 6
Disclosure 405-2 Ratio of basic salary and remuneration of women to men 7

References 8

About this Standard

Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB).
Any feedback on the GRI Standards can be submitted to
standards@globalreporting.org for the consideration of the GSSB.

Scope GRI 405: Diversity and Equal Opportunity sets out reporting requirements on the topic
of diversity and equal opportunity. This Standard can be used by an organization of any
size, type, sector or geographic location that wants to report on its impacts related to
this topic.

Normative This Standard is to be used together with the most recent versions of the following
references documents.
GRI 101: Foundation
GRI 103: Management Approach
GRI Standards Glossary

In the text of this Standard, terms defined in the Glossary are underlined.

Effective date This Standard is effective for reports or other materials published on or after
1 July 2018. Earlier adoption is encouraged.

Note: This document includes hyperlinks to other Standards. In most browsers, using ‘ctrl’ + click will
open external links in a new browser window. After clicking on a link, use ‘alt’ + left arrow to return to
the previous view.

2 GRI 405: Diversity and Equal Opportunity 2016

Introduction

A. Overview An organization then selects from the set of topic-
specific GRI Standards for reporting on its material
This Standard is part of the set of GRI Sustainability topics. These Standards are organized into three series:
Reporting Standards (GRI Standards). These Standards 200 (Economic topics), 300 (Environmental topics) and
are designed to be used by organizations to report 400 (Social topics).
about their impacts on the economy, the environment,
and society. Each topic Standard includes disclosures specific to
that topic, and is designed to be used together with
The GRI Standards are structured as a set of GRI 103: Management Approach, which is used to
interrelated, modular standards. The full set can be report the management approach for the topic.
downloaded at www.globalreporting.org/standards/.
GRI 405: Diversity and Equal Opportunity is a
There are three universal Standards that apply to every topic-specific GRI Standard in the 400 series
organization preparing a sustainability report: (Social topics).
GRI 101: Foundation
GRI 102: General Disclosures
GRI 103: Management Approach B. Using the GRI Standards and making claims

There are two basic approaches for using the GRI
GRI 101: Foundation is the starting point for using Standards. For each way of using the Standards there
the GRI Standards. It has essential information is a corresponding claim, or statement of use, which
on how to use and reference the Standards. an organization is required to include in any published
materials.
Figure 1
Overview of the set of GRI Standards 1. The GRI Standards can be used as a set to prepare
a sustainability report that is in accordance with the
Foundation Starting point Standards. There are two options for preparing a
for using the report in accordance (Core or Comprehensive),
GRI Standards depending on the extent of disclosures included in
GRI
the report.
101
Universal An organization preparing a report in accordance
Standards
with the GRI Standards uses this Standard,
General Management GRI 405: Diversity and Equal Opportunity, if this is
Disclosures Approach
one of its material topics.
GRI GRI
102 103 2. Selected GRI Standards, or parts of their content,
can also be used to report specific information,
To report contextual To report the without preparing a report in accordance with
information about management approach
an organization for each material topic
the Standards. Any published materials that use
the GRI Standards in this way are to include a
‘GRI-referenced’ claim.

Economic Environmental Social
See Section 3 of GRI 101: Foundation for more
Topic-
specific
information on how to use the GRI Standards,
Standards
GRI GRI GRI and the specific claims that organizations are
200 300 400 required to include in any published materials.
Select from these to report specific disclosures
for each material topic

GRI 405: Diversity and Equal Opportunity 2016 3

C. Requirements, recommendations and guidance

The GRI Standards include:

Requirements. These are mandatory instructions.
In the text, requirements are presented in bold font
and indicated with the word ‘shall’. Requirements are to
be read in the context of recommendations and guidance;
however, an organization is not required to comply with
recommendations or guidance in order to claim that
a report has been prepared in accordance with
the Standards.

Recommendations. These are cases where a particular
course of action is encouraged, but not required. In the
text, the word ‘should’ indicates a recommendation.

Guidance. These sections include background
information, explanations and examples to help
organizations better understand the requirements.

An organization is required to comply with all applicable
requirements in order to claim that its report has been
prepared in accordance with the GRI Standards. See
GRI 101: Foundation for more information.

D. Background context

In the context of the GRI Standards, the social dimension
of sustainability concerns an organization’s impacts on the
social systems within which it operates.

GRI 405 addresses the topic of an organization’s approach
to diversity and equal opportunity at work.

When an organization actively promotes diversity and
equality at work, it can generate significant benefits for
both the organization and workers. For example, the
organization can gain access to a larger and more diverse
set of potential workers. These benefits also flow through
to society in general, as greater equality promotes social
stability and supports further economic development.

These concepts are covered in key instruments of the
International Labour Organization, the Organisation
for Economic Co-operation and Development, and the
United Nations: see References.

The disclosures in this Standard can provide information
about an organization’s impacts related to diversity and
equality at work, and how it manages these impacts.

Additional disclosures that relate to this topic can also
be found in:
• GRI 404: Training and Education
• GRI 406: Non-discrimination

4 GRI 405: Diversity and Equal Opportunity 2016

Therefore. Reporting requirements 1. their equal remuneration. Guidance When reporting its management approach for diversity This can include the share of female workers performing and equal opportunity. GRI 405: Diversity and Equal Opportunity 2016 5 . as well as reporting topic-specific disclosures for those topics. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic.1 The reporting organization shall report its management approach for diversity and equal opportunity using GRI 103: Management Approach. and barriers to. gender equity.GRI 405: Diversity and Equal Opportunity This Standard includes disclosures on the management approach and topic-specific disclosures. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 405-1 Diversity of governance bodies and employees • Disclosure 405-2 Ratio of basic salary and remuneration of women to men 1. GRI 103 specifies how to report on the management approach and what information to provide. and stakeholders’ reasonable expectations and interests. that provides opportunities for. the associated impacts. the reporting organization can the organization’s activities. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. also describe the legal and socioeconomic environment and their participation at the highest governance level.

Topic-specific disclosures Disclosure 405-1 Diversity of governance bodies and employees Reporting requirements The reporting organization shall report the following information: a. Percentage of individuals within the organization’s governance bodies in each of the following diversity categories: i. Reporting recommendations 2. management diversity within an organization and can be used in committee. Gender. Age group: under 30 years old. 405-1 iii. Other indicators of diversity where relevant (such as minority or vulnerable groups). 30-50 years old. 2. or a similar body for a non-corporate conjunction with sectoral or regional benchmarks. iii. Guidance Guidance for Disclosure 405-1 Background Examples of governance bodies that exist within an This disclosure provides a quantitative measure of organization can be the board of directors. Comparisons between broad employee diversity and management team diversity offer information on equal An organization can identify any other indicators of opportunity. 6 GRI 405: Diversity and Equal Opportunity 2016 . over 50 years old. b. Percentage of employees per employee category in each of the following diversity categories: i. Other indicators of diversity where relevant (such as minority or vulnerable groups). Age group: under 30 years old. relevance to certain segments of the governance bodies or employees. over 50 years old. Gender. 30-50 years old. Disclosure ii.1 When compiling the information specified in Disclosure 405-1. Information reported in this disclosure diversity used in its own monitoring and recording also helps in assessing which issues can be of particular that are relevant for reporting. organization. the reporting organization should use data from Disclosure 102-7 in GRI 102: General Disclosures to identify the total number of employees. ii.

Reporting recommendations 2. the reporting organization should base remuneration on the average pay of each gender grouping within each employee category. Ratio of the basic salary and remuneration of women to men for each employee category. in order to promote diversity. opportunities for advancement. Equality of remuneration is also an important factor in retaining qualified employees. Guidance Guidance for Disclosure 405-2 Background The reporting organization can draw from the An organization can take an active role in reviewing its information used for Disclosure 405-1 to identify the operations and decisions. GRI 405: Diversity and Equal Opportunity 2016 7 . and support equal opportunity. and remuneration policies. These principles apply equally to recruitment. Disclosure 405-2 Ratio of basic salary and remuneration of women to men Reporting requirements The reporting organization shall report the following information: Disclosure a. total number of employees in each employee category by eliminate gender bias. b. The definition used for ‘significant locations of operation’.2 When compiling the information specified in Disclosure 405-2. 405-2 by significant locations of operation. gender.

‘International Convention on the Elimination of All Forms of Racial Discrimination’. 9. Organisation for Economic Co-operation and Development (OECD). 7. 3. 8 GRI 405: Diversity and Equal Opportunity 2016 . 1995. 2. 1951. ‘Women’s Empowerment Principles’. 1958. United Nations Entity for Gender Equality and the Empowerment of Women (UN Women) and United Nations Global Compact. 1965. References The following documents informed the development of this Standard and can be helpful for understanding and applying it. OECD Guidelines for Multinational Enterprises. ‘Declaration on Race and Racial Prejudice’. United Nations (UN) Declaration. 6. 10. 4. United Nations Educational. ‘Declaration on the Elimination of All Forms of Intolerance and of Discrimination based on Religion and Belief’. 11. 8. ‘Declaration on the Rights of Persons Belonging to National or Ethnic. United Nations (UN) Convention. ‘Convention on the Elimination of all Forms of Discrimination against Women (CEDAW)’. ‘Beijing Declaration and Platform for Action’. 2011. United Nations (UN) Fourth World Conference on Women. 1963. United Nations (UN) Declaration. International Labour Organization (ILO) Convention 111. ‘Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy’. ‘Discrimination (Employment and Occupation) Convention’. ‘Declaration on the Elimination of All Forms of Racial Discrimination’. 2011. 12. Scientific and Cultural Organization (UNESCO) Declaration. Religious and Linguistic Minorities’. 1992. 2006. 1979. ‘Equal Remuneration Convention’. International Labour Organization (ILO) Convention 100. United Nations (UN) Convention. 1978. United Nations (UN) Declaration. 1981. 5. Authoritative intergovernmental instruments: 1. International Labour Organization (ILO).

and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative. Neither the GRI Board of Directors. Legal liability This document. The reproduction and distribution of this document for information and/or use in www. stored. designed to promote sustainability reporting. GRI and logo. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. or transferred in any form or by any means (electronic. Copyright and trademark notice standards@globalreporting.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). Amsterdam © 2016 GRI All rights reserved.globalreporting. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world.org preparing a sustainability report is permitted without prior permission from GRI. recorded. GSSB and logo. The Netherlands ISBN: 978-90-8866-076-4 9 . photocopied. or otherwise) for any other purpose without prior written GRI permission from GRI. PO Box 10039 Global Reporting Initiative. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. or the use of reports based on the GRI Standards and related Interpretations. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. However. translated. mechanical. neither this document nor any extract from it may be reproduced.

GRI 406: NON­.DISCRIMINATION 2016 GRI 406 1 .

Any feedback on the GRI Standards can be submitted to standards@globalreporting. Note: This document includes hyperlinks to other Standards. using ‘ctrl’ + click will open external links in a new browser window. sector or geographic location that wants to report on its impacts related to this topic. After clicking on a link. Normative This Standard is to be used together with the most recent versions of the following references documents. Scope GRI 406: Non-discrimination sets out reporting requirements on the topic of non-discrimination. 2 GRI 406: Non-discrimination 2016 . Contents Introduction 3 GRI 406: Non-discrimination 5 1. terms defined in the Glossary are underlined. This Standard can be used by an organization of any size. type.org for the consideration of the GSSB. Topic-specific disclosures 6 Disclosure 406-1 Incidents of discrimination and corrective actions taken 6 References 7 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). Management approach disclosures 5 2. use ‘alt’ + left arrow to return to the previous view. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. Earlier adoption is encouraged. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. In most browsers.

the environment. about their impacts on the economy. 200 300 400 Select from these to report specific disclosures for each material topic GRI 406: Non-discrimination 2016 3 . which is used to interrelated.org/standards/. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. which the GRI Standards. It has essential information an organization is required to include in any published on how to use and reference the Standards. without preparing a report in accordance with To report contextual To report the the Standards. or statement of use. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. Disclosures Approach GRI GRI 2. if this is one of its General Management material topics. Figure 1 1. See Section 3 of GRI 101: Foundation for more Economic Environmental Social information on how to use the GRI Standards. Topic- specific and the specific claims that organizations are Standards GRI GRI GRI required to include in any published materials. 102 103 can also be used to report specific information. for using the depending on the extent of disclosures included in GRI Standards the report. GRI 406: Non-discrimination is a topic-specific There are three universal Standards that apply to every GRI Standard in the 400 series (Social topics). Using the GRI Standards and making claims GRI 103: Management Approach There are two basic approaches for using the GRI Standards. The GRI Standards can be used as a set to prepare Overview of the set of GRI Standards a sustainability report that is in accordance with the Standards. These Standards 200 (Economic topics).Introduction A. These Standards are organized into three series: Reporting Standards (GRI Standards). Selected GRI Standards. modular standards. The full set can be report the management approach for the topic. and society. 300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). Each topic Standard includes disclosures specific to that topic. Standards GRI 406: Non-discrimination. Any published materials that use information about management approach an organization for each material topic the GRI Standards in this way are to include a ‘GRI-referenced’ claim. downloaded at www. There are two options for preparing a Foundation Starting point report in accordance (Core or Comprehensive).globalreporting. GRI 101 An organization preparing a report in accordance Universal with the GRI Standards uses this Standard. organization preparing a sustainability report: GRI 101: Foundation GRI 102: General Disclosures B. or parts of their content. For each way of using the Standards there GRI 101: Foundation is the starting point for using is a corresponding claim. materials.

Women (CEDAW) and the UN International Convention In the text. For the purpose of this Standard. requirements are presented in bold font on the Elimination of All Forms of Racial Discrimination. and the United Nations (UN): see References. In the text. and indicated with the word ‘shall’. the social dimension of sustainability concerns an organization’s impacts on the social systems within which it operates. C. Examples include the UN Convention on the Elimination of all Forms of Discrimination against Requirements. however. These are mandatory instructions. It is also expected to avoid discriminating against customers with respect to the provision of products and services. Discrimination can also include harassment. or should reasonably be known to be unwelcome. the Organisation for Economic Co-operation and Development. These concepts are covered in key instruments of the International Labour Organization. See GRI 101: Foundation for more information. 4 GRI 406: Non-discrimination 2016 . recommendations and guidance A number of international conventions and declarations address discrimination against specific groups of people or The GRI Standards include: on specific grounds. including suppliers or business partners. but not required. Background context In the context of the GRI Standards. to claim that a report has been prepared in accordance with the Standards. This is defined as a course of comments or actions that are unwelcome. Requirements are to be read in the context of recommendations and The disclosures in this Standard can provide information guidance. or against any other stakeholder. These sections include background information. Guidance. Recommendations. Requirements. an organization is not required to about an organization’s impacts related to discrimination. the word ‘should’ indicates a recommendation. instead of treating each person fairly on the basis of individual merit. explanations and examples to help organizations better understand the requirements. These are cases where a particular course of action is encouraged. comply with recommendations or guidance in order and how it manages them. discrimination is defined as the act and the result of treating people unequally by imposing unequal burdens or denying benefits. to the person towards whom they are addressed. including avoiding discrimination against workers at work. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. An organization is expected to avoid discriminating against any person on any grounds. D. GRI 406 addresses the topic of non-discrimination.

Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic.GRI 406: Non-discrimination This Standard includes disclosures on the management approach and topic-specific disclosures. GRI 103 specifies how to report on the management approach and what information to provide. Therefore. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. as well as reporting topic-specific disclosures for those topics. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 406-1 Incidents of discrimination and corrective actions taken 1. the associated impacts. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic.1 The reporting organization shall report its management approach for non-discrimination using GRI 103: Management Approach. GRI 406: Non-discrimination 2016 5 . and stakeholders’ reasonable expectations and interests. Reporting requirements 1.

Established procedures to identify instances of non. or grievance mechanisms. an incident for which no further action is required can include cases that were withdrawn or where the underlying circumstances that led to the incident no longer exist. national extraction. color. Topic-specific disclosures Disclosure 406-1 Incidents of discrimination and corrective actions taken Reporting requirements The reporting organization shall report the following information: a. among others. religion. discrimination can legal action or complaint registered with the reporting occur on the grounds of race. 6 GRI 406: Non-discrimination 2016 . organization or competent authorities through a formal political opinion. Guidance Guidance for Disclosure 406-1 Background In the context of this disclosure. 2. 1 Source: International Labour Organization (ILO). migrant status. 406-1 ii. or an instance of non-compliance identified Discrimination can also occur based on factors such by the organization through established procedures. compliance can include management system audits. by the organization. Incident no longer subject to action. or no further action is required of socially responsible conduct. color. political opinion. Remediation plans being implemented. Total number of incidents of discrimination during the reporting period. to avoid discrimination are a basic expectation the case is completed. or other relevant forms of discrimination involving internal and/or external stakeholders across operations in the reporting period. 2. 2011. HIV and AIDS. as age. national extraction. or social origin as defined by the ILO. an ‘incident’ refers to a According to ILO instruments. gender. Status of the incidents and actions taken with reference to the following: Disclosure i. Incident reviewed by the organization. The presence and effective implementation of policies An incident is no longer subject to action if it is resolved. sex. iv. and social origin.Global Report under the follow-up to the ILO Declaration on Fundamental Principles and Rights at Work. iii. process. genetic predisposition. the reporting organization shall include incidents of discrimination on grounds of race. sexual orientation. disability. For example. Report I(B) .1 When compiling the information specified in Disclosure 406-1. Remediation plans that have been implemented. b. religion. with results reviewed through routine internal management review processes. sex.1 formal monitoring programs.Equality at work: The continuing challenge . and lifestyles.

6. 1978. OECD Guidelines for Multinational Enterprises. Religious and Linguistic Minorities’. ‘Convention on the Elimination of all Forms of Discrimination against Women (CEDAW)’. 5. ‘International Convention on the Elimination of All Forms of Racial Discrimination’. ‘Declaration on the Elimination of All Forms of Intolerance and of Discrimination based on Religion and Belief’. United Nations (UN) Convention. 1958. ‘Women’s Empowerment Principles’. United Nations (UN) Declaration. United Nations (UN) Convention. United Nations Entity for Gender Equality and the Empowerment of Women (UN Women) and United Nations Global Compact. 1951. 1965. 2011. ‘International Covenant on Civil and Political Rights’. 1981. International Labour Organization (ILO) Convention 111. United Nations (UN) Convention. 10. Scientific and Cultural Organization (UNESCO) Declaration. 3. 7. United Nations (UN) Declaration. ‘Declaration on the Elimination of All Forms of Racial Discrimination’. and related Protocol.References The following documents informed the development of this Standard and can be helpful for understanding and applying it. 8. 1979. ‘Declaration on Race and Racial Prejudice’. ‘Equal Remuneration Convention’. United Nations (UN) Declaration. 9. United Nations (UN) Fourth World Conference on Women. 1963. United Nations Educational. 4. 12. GRI 406: Non-discrimination 2016 7 . 2. 1995. Authoritative intergovernmental instruments: 1. 2011. 1992. ‘Declaration on the Rights of Persons Belonging to National or Ethnic. 1966. 11. ‘Beijing Declaration and Platform for Action’. Organisation for Economic Co-operation and Development (OECD). International Labour Organization (ILO) Convention 100. ‘Discrimination (Employment and Occupation) Convention’.

or transferred in any form or by any means (electronic. recorded. Legal liability This document. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations.org preparing a sustainability report is permitted without prior permission from GRI. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. However. The reproduction and distribution of this document for information and/or use in www. PO Box 10039 Global Reporting Initiative. or otherwise) for any other purpose without prior written GRI permission from GRI. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative. designed to promote sustainability reporting. Amsterdam © 2016 GRI All rights reserved. Copyright and trademark notice standards@globalreporting. GRI and logo.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). mechanical. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. neither this document nor any extract from it may be reproduced. stored. or the use of reports based on the GRI Standards and related Interpretations. GSSB and logo. The Netherlands ISBN: 978-90-8866-077-1 8 .globalreporting. Neither the GRI Board of Directors. translated. photocopied.

GRI 407: FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING 2016 GRI 407 1 .

Any feedback on the GRI Standards can be submitted to standards@globalreporting. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. Scope GRI 407: Freedom of Association and Collective Bargaining sets out reporting requirements on the topic of freedom of association and collective bargaining. using ‘ctrl’ + click will open external links in a new browser window. Management approach disclosures 5 2. After clicking on a link.org for the consideration of the GSSB. Earlier adoption is encouraged. Topic-specific disclosures 6  Disclosure 407-1 O  perations and suppliers in which the right to freedom of association and collective bargaining may be at risk 6 References 7 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). Normative This Standard is to be used together with the most recent versions of the following references documents. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. Note: This document includes hyperlinks to other Standards. 2 GRI 407: Freedom of Association and Collective Bargaining 2016 . sector or geographic location that wants to report on its impacts related to this topic. use ‘alt’ + left arrow to return to the previous view. In most browsers. Contents Introduction 3 GRI 407: Freedom of Association and Collective Bargaining 5 1. type. terms defined in the Glossary are underlined. This Standard can be used by an organization of any size.

Using the GRI Standards and making claims There are two basic approaches for using the GRI GRI 101: Foundation is the starting point for using Standards. or statement of use. GRI 101: Foundation GRI 102: General Disclosures GRI 103: Management Approach B. 101 Universal An organization preparing a report in accordance Standards with the GRI Standards uses this Standard. Economic Environmental Social See Section 3 of GRI 101: Foundation for more Topic- specific information on how to use the GRI Standards. or parts of their content. the environment. an organization is required to include in any published materials. GRI Standards depending on the extent of disclosures included in GRI the report.org/standards/.Introduction A. 300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). To report contextual To report the without preparing a report in accordance with information about management approach an organization for each material topic the Standards.globalreporting. about their impacts on the economy. Standards GRI GRI GRI and the specific claims that organizations are 200 300 400 required to include in any published materials. Select from these to report specific disclosures for each material topic GRI 407: Freedom of Association and Collective Bargaining 2016 3 . Selected GRI Standards. The GRI Standards can be used as a set to prepare a sustainability report that is in accordance with the Foundation Starting point Standards. Disclosures Approach if this is one of its material topics. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. Each topic Standard includes disclosures specific to that topic. can also be used to report specific information. modular standards. GRI 407: Freedom of Association and Collective There are three universal Standards that apply to every Bargaining is a topic-specific GRI Standard in the organization preparing a sustainability report: 400 series (Social topics). It has essential information is a corresponding claim. which on how to use and reference the Standards. Any published materials that use the GRI Standards in this way are to include a ‘GRI-referenced’ claim. GRI GRI 102 103 2. There are two options for preparing a for using the report in accordance (Core or Comprehensive). which is used to interrelated. Figure 1 Overview of the set of GRI Standards 1. and society. downloaded at www. General Management GRI 407: Freedom of Association and Collective Bargaining. These Standards are organized into three series: Reporting Standards (GRI Standards). The full set can be report the management approach for the topic. These Standards 200 (Economic topics). For each way of using the Standards there the GRI Standards. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics.

the word ‘should’ indicates a recommendation. See GRI 101: Foundation for more information. explanations and examples to help organizations better understand the requirements. however. C. the Organisation The GRI Standards include: for Economic Co-operation and Development. Guidance. These sections include background information. comply with recommendations or guidance in order to claim that a report has been prepared in accordance Disclosure 102-41 in GRI 102: General Disclosures with the Standards. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. and the United Nations: see References. Requirements are about an organization’s impacts related to freedom of to be read in the context of recommendations and association and collective bargaining. Freedom of association is a human right as defined by international declarations and conventions. and how it manages guidance. requires reporting on the percentage of total employees covered by collective bargaining agreements. recommendations and guidance These concepts are covered in key instruments of the International Labour Organization. freedom of association refers to the right of employers and workers to form. on the other. 4 GRI 407: Freedom of Association and Collective Bargaining 2016 . The right of workers to collectively bargain the terms and conditions of work is also an internationally recognized human right. In this context. Background context In the context of the GRI Standards. an organization is not required to these impacts. ‘Collective Bargaining Convention’.1 1 This definition is based on the International Labour Organization (ILO) Convention 154. for determining working conditions and terms of employment or for regulating relations between employers and workers. Collective bargaining refers to all negotiations which take place between one or more employers or employers' organizations. These are mandatory instructions. Recommendations. but not required. Requirements. Requirements. 1981. on the one hand. These are cases where a particular course of action is encouraged. requirements are presented in bold font The disclosures in this Standard can provide information and indicated with the word ‘shall’. GRI 407 addresses the topic of freedom of association and collective bargaining. In the text. the social dimension of sustainability concerns an organization’s impacts on the social systems within which it operates. and one or more workers' organizations (trade unions). to join and to run their own organizations without prior authorization or interference by the state or any other entity. D. In the text.

Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic.GRI 407: Freedom of Association and Collective Bargaining This Standard includes disclosures on the management approach and topic-specific disclosures. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. and stakeholders’ reasonable expectations and interests. the associated impacts.1 The reporting organization shall report its management approach for freedom of association and collective bargaining using GRI 103: Management Approach.2 The reporting organization should describe any policy or policies considered likely to affect workers’ decisions to form or join a trade union. Therefore. GRI 103 specifies how to report on the management approach and what information to provide. to bargain collectively or to engage in trade union activities. Reporting requirements 1. as well as reporting topic-specific disclosures for those topics. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 407-1 O  perations and suppliers in which the right to freedom of association and collective bargaining may be at risk 1. Reporting recommendations 1. GRI 407: Freedom of Association and Collective Bargaining 2016 5 .

It can also include the due diligence process to identify operations and suppliers where these rights are at risk. to support these rights across an organization’s range as specified in Disclosure 407-1. Topic-specific disclosures Disclosure 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk Reporting requirements The reporting organization shall report the following information: a. Background This disclosure concerns an organization’s due diligence with respect to any adverse impacts its activities have had on the human rights of workers to form or join trade unions and to bargain collectively. Collective agreements reference 4 in the References section). type of operation (such as manufacturing plant) and supplier. the organization those performing a specific activity or working at can refer to the ILO ‘Tripartite Declaration of Principles a specific location. can reflect the of operations. can cover specific groups of workers. It can also draw from recognized international quality of national legal systems. Operations and suppliers in which workers’ rights to exercise freedom of association or collective bargaining may be violated or at significant risk either in terms of: Disclosure i. 6 GRI 407: Freedom of Association and Collective Bargaining 2016 . When reporting the measures taken.. including its suppliers. This can include policies and processes with respect to the organization's business relationships. 2. Concerning Multinational Enterprises and Social Policy’ An organization is expected to respect the rights and Organisation for Economic Co-operation and of workers to exercise freedom of association and Development (OECD) OECD Guidelines for Multinational collective bargaining.g. b. for example. data sources. such as the various outcomes of the Collective agreements can be at the level of the ILO Supervisory bodies and the recommendations of organization. It is also expected to not benefit Enterprises for further guidance. from or contribute to such violations through its business relationships (e. Measures taken by the organization in the reporting period intended to support rights to exercise freedom of association and collective bargaining. in countries where the ILO Committee of Freedom of Association (see that is the practice. This disclosure does not require the reporting organization’s approach to risk assessment on organization to express a specific opinion on the this issue. suppliers). Guidance Guidance for Disclosure 407-1 It also aims to reveal actions that have been taken The process for identifying operations and suppliers. 407-1 ii. at the industry level. or at both. countries or geographic areas with operations and suppliers considered at risk.

1948. OECD Guidelines for Multinational Enterprises. International Labour Organization (ILO) Recommendation 163. Authoritative intergovernmental instruments: 1. 2.org/dyn/normlex/en/f?p=NORMLEXPUB:20060:0::NO:::.References The following documents informed the development of this Standard and can be helpful for understanding and applying it. Organisation for Economic Co-operation and Development (OECD). 2011. 7. Protect. ‘Freedom of Association and Protection of the Right to Organise Convention’. 2006. 11. 10. ‘Collective Bargaining Recommendation’. 1981.ilo. 2011. 5. Respect and Remedy” Framework’. 'International Covenant on Civil and Political Rights'. ‘Right to Organise and Collective Bargaining Convention’. 1948. John Ruggie. Freedom of association cases. International Labour Organization (ILO) Convention 98. •  nited Nations (UN) Convention. International Labour Organization (ILO). 2011. Report of the Special Representative of the Secretary-General on the Issue of Human Rights and Transnational Corporations and Other Business Enterprises. ‘Collective Bargaining Convention’. NORMLEX. United Nations (UN). International Labour Organization (ILO) Convention 87. Implementing the United Nations “Protect. 3. GRI 407: Freedom of Association and Collective Bargaining 2016 7 . 'Universal Declaration of Human Rights'. 1949. International Labour Organization (ILO) Convention 154. 9. 4. 'International Covenant on Economic. ‘Tripartite Declaration of Principles Concerning Multinational Enterprises and Social Policy’. 6. 1981. accessed on 1 September 2016. 8. http://www. International Labour Organization (ILO). United Nations (UN) International Bill of Rights: • United Nations (UN) Declaration. Respect and Remedy: a Framework for Business and Human Rights. 1966. United Nations (UN). 1966. • United Nations (UN) Convention. 2008. United Nations (UN). Social. ‘Guiding Principles on Business and Human Rights. and Cultural U Rights'.

PO Box 10039 Global Reporting Initiative. Legal liability This document. translated. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. photocopied. Copyright and trademark notice standards@globalreporting. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. GRI and logo. Neither the GRI Board of Directors. designed to promote sustainability reporting.org preparing a sustainability report is permitted without prior permission from GRI. recorded. or transferred in any form or by any means (electronic. or the use of reports based on the GRI Standards and related Interpretations. mechanical. The reproduction and distribution of this document for information and/or use in www.globalreporting. The Netherlands ISBN: 978-90-8866-078-8 8 . stored. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. or otherwise) for any other purpose without prior written GRI permission from GRI. However. Amsterdam © 2016 GRI All rights reserved. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. neither this document nor any extract from it may be reproduced. GSSB and logo. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI).

GRI 408: CHILD LABOR 2016 GRI 408 1 .

Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. type. Any feedback on the GRI Standards can be submitted to standards@globalreporting. This Standard can be used by an organization of any size. Topic-specific disclosures 6 Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labor 6 References 8 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). Earlier adoption is encouraged. 2 GRI 408: Child Labor 2016 . Contents Introduction 3 GRI 408: Child Labor 5 1. use ‘alt’ + left arrow to return to the previous view. using ‘ctrl’ + click will open external links in a new browser window. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. Note: This document includes hyperlinks to other Standards. Management approach disclosures 5 2. Scope GRI 408: Child Labor sets out reporting requirements on the topic of child labor. sector or geographic location that wants to report on its impacts related to this topic.org for the consideration of the GSSB. Normative This Standard is to be used together with the most recent versions of the following references documents. terms defined in the Glossary are underlined. After clicking on a link. In most browsers.

GRI GRI can also be used to report specific information.Introduction A. Figure 1 1.globalreporting. organization preparing a sustainability report: GRI 101: Foundation GRI 102: General Disclosures B. Standards GRI GRI GRI 200 300 400 Select from these to report specific disclosures for each material topic GRI 408: Child Labor 2016 3 . Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. It has essential information an organization is required to include in any published on how to use and reference the Standards. Economic Environmental Social and the specific claims that organizations are Topic- specific required to include in any published materials. about their impacts on the economy. downloaded at www. 102 103 without preparing a report in accordance with the Standards. the environment. GRI 408: Child Labor is a topic-specific GRI There are three universal Standards that apply to every Standard in the 400 series (Social topics). General Management Disclosures Approach 2. Standards GRI 408: Child Labor. 300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). for using the depending on the extent of disclosures included in GRI Standards the report. and society. which is used to interrelated. or statement of use.org/standards/. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. materials. modular standards. if this is one of its material topics. Selected GRI Standards. These Standards 200 (Economic topics). See Section 3 of GRI 101: Foundation for more information on how to use the GRI Standards. or parts of their content. There are two options for preparing a Foundation Starting point report in accordance (Core or Comprehensive). The full set can be report the management approach for the topic. Each topic Standard includes disclosures specific to that topic. For each way of using the Standards there GRI 101: Foundation is the starting point for using is a corresponding claim. These Standards are organized into three series: Reporting Standards (GRI Standards). The GRI Standards can be used as a set to prepare Overview of the set of GRI Standards a sustainability report that is in accordance with the Standards. which the GRI Standards. GRI 101 An organization preparing a report in accordance Universal with the GRI Standards uses this Standard. Using the GRI Standards and making claims GRI 103: Management Approach There are two basic approaches for using the GRI Standards. Any published materials that use To report contextual To report the the GRI Standards in this way are to include a information about management approach an organization for each material topic ‘GRI-referenced’ claim.

’ and indicated with the word ‘shall’. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. and how it manages these impacts. Guidance. is likely to harm In the text.. Specifically. Development. It refers to a universally-recognized human rights abuse. or to claim that a report has been prepared in accordance becoming complicit in. by its nature or the Requirements. the use of child labor through with the Standards. These sections include background The disclosures in this Standard can provide information information. requirements are presented in bold font the health. The internationally-agreed understanding of the meaning of child labor is set out in the International Labour Organization (ILO) Convention 138 ‘Minimum Age Convention’. but not required. Abolishing child labor is a key principle and objective of major human rights instruments and legislation. 1 International Labour Organization (ILO) and International Organisation of Employers (IOE). organizations better understand the requirements. 4 GRI 408: Child Labor 2016 .’1 Child labor does not refer to youth employment or to children working. C. comply with recommendations or guidance in order It is also expected to avoid contributing to. 2015. These are mandatory instructions. Child labor is work that ‘deprives children of their childhood. and the United Nations: see References. How to do business with respect for children’s right to be free from child labour: ILO-IOE child labour guidance tool for business. Background context In the context of the GRI Standards. the word ‘should’ indicates a recommendation.g. its relationships with others (e. suppliers. their potential and their dignity. In the ILO. See GRI 101: Foundation for more information. clients). These are cases where a particular These concepts are covered in key instruments of the course of action is encouraged. the social dimension of sustainability concerns an organization’s impacts on the social systems within which it operates. the Organisation for Economic Co-operation and text. Hazardous child labor is defined by Article The GRI Standards include: 3 (d) of ILO Convention 182 ‘Worst Forms of Child Labour Convention’ as ‘work which. circumstances in which it is carried out. explanations and examples to help about an organization’s impacts related to child labor. and that is harmful to their physical or mental development including by interfering with their education. Requirements are to be read in the context of recommendations and Due diligence is expected of an organization in order guidance. and is the subject of national legislation in almost all countries. Requirements. however. it means types of work that are not permitted for children below the relevant minimum age. an organization is not required to to prevent the use of child labor within its activities. Recommendations. recommendations and guidance The minimum age for hazardous work is 18 years for all countries. safety or morals of children. D. GRI 408 addresses the topic of child labor.

as well as reporting topic-specific disclosures for those topics. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. GRI 103 specifies how to report on the management approach and what information to provide. Therefore. the associated impacts. Reporting requirements 1.GRI 408: Child Labor This Standard includes disclosures on the management approach and topic-specific disclosures. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. and stakeholders’ reasonable expectations and interests. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. GRI 408: Child Labor 2016 5 . These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labor 1.1 The reporting organization shall report its management approach for child labor using GRI 103: Management Approach.

Operations and suppliers considered to have significant risk for incidents of child labor either 408-1 in terms of: i. the The minimum age for working differs by country. These countries of exception In the context of the GRI Standards. young workers exposed to hazardous work. Measures taken by the organization in the reporting period intended to contribute to the effective abolition of child labor. 6 GRI 408: Child Labor 2016 . Disclosure b. stipulated in ILO Convention 138. age of 14 years might apply. c. which is not to be and reports on the application of Conventions and confused with ‘children working’ or with ‘young Recommendations (see reference 1 in the persons working’. type of operation (such as manufacturing plant) and supplier. Disclosure 408-1 does not require quantitative reporting on child labor or the number of young workers. Child labor is subject to ILO Conventions 138 as specified in Disclosure 408-1. However. which may not be abuses as References section). ii. It can also draw from recognized Convention 182). it asks for reporting on the operations and suppliers considered to have significant risk for incidents of child labor or young workers exposed to hazardous work. can reflect the ‘Minimum Age Convention’ (ILO Convention 138) and reporting organization’s approach to risk assessment 182 ‘Worst Forms of Child Labour Convention’ (ILO on this issue. Rather. ii. countries or geographic areas with operations and suppliers considered at risk. ILO organization can refer to the ILO ‘Tripartite Convention 138 specifies a minimum age of 15 years Declaration of Principles Concerning Multinational or the age of completion of compulsory schooling Enterprises and Social Policy’ and Organisation for (whichever is higher). Note that representative organizations of employers and workers. When reporting the measures taken. and in consultation with working age and younger than 18 years of age. international data sources. such as the ILO Information ‘Child labor’ refers to an abuse. child labor. there is an exception Economic Co-operation and Development (OECD) for certain countries where economies and educational OECD Guidelines for Multinational Enterprises for facilities are insufficiently developed and a minimum further guidance. a ‘young worker’ are specified by the ILO in response to special application is defined as a person above the applicable minimum by the country concerned. Topic-specific disclosures Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labor Reporting requirements The reporting organization shall report the following information: a. Guidance Guidance for Disclosure 408-1 Background The process for identifying operations and suppliers. 2. Operations and suppliers considered to have significant risk for incidents of: i.

recruitment for armed of persons 13 to 15 years of age on light work which conflict). forced or or regulations may permit the employment or work compulsory labor. thus impeding sustainable development. the instruction received’. trafficking.Disclosure 408-1 Continued ILO Convention 138 stipulates that ‘national laws similar to slavery (such as sale. This includes all forms of slavery or practices both economic and human development. attendance at school. serfdom. and (b) not such as to prejudice their likely to harm the health. however. GRI 408: Child Labor 2016 7 . safety or morals of children. procuring or offering of a child for is (a) not likely to be harmful to their health or prostitution or illicit activities and any work that is development. a priority workers for tomorrow and perpetuates poverty across is to eliminate without delay the worst forms of generations. the use. their participation in vocational ILO Convention 182 is intended to set priorities for orientation or training programmes approved by the states. child labor as defined by Article 3 of ILO Convention The abolition of child labor is therefore necessary for 182. organizations are expected not to use competent authority or their capacity to benefit from this convention to justify forms of child labor. Child labor results in under-skilled and unhealthy While child labor takes many different forms.

United Nations (UN). 10. Organisation for Economic Co-operation and Development (OECD). 4. Respect and Remedy: a Framework for Business and Human Rights. Report of the Special Representative of the Secretary-General on the Issue of Human Rights and Transnational Corporations and Other Business Enterprises. 2011. United Nations (UN). 1975. 8 GRI 408: Child Labor 2016 . ‘Guiding Principles on Business and Human Rights. International Labour Organization (ILO) Convention 182. 8. United Nations (UN) Convention. United Nations (UN). International Labour Organization (ILO) Convention 142. 2011. 6. 1973.Information and reports on the application of Conventions and Recommendations. ‘Tripartite Declaration of Principles Concerning Multinational Enterprises and Social Policy’. 1999. ‘Human Resources Development Convention’. Protect. ‘Minimum Age Convention’. Respect and Remedy” Framework’. ‘Convention on the Rights of the Child’. 5. References The following documents informed the development of this Standard and can be helpful for understanding and applying it. International Labour Organization (ILO). Report III . Committee of Experts on the Application of Conventions and Recommendations. 3. International Labour Organization (ILO) Convention 138. ‘Worst Forms of Child Labour Convention’. 2. OECD Guidelines for Multinational Enterprises. Authoritative intergovernmental instruments: 1. 2008. International Labour Organization (ILO). 2006. Implementing the United Nations “Protect. John Ruggie. 9. 7. 2011. updated annually. 1989.

or transferred in any form or by any means (electronic. recorded. The Netherlands ISBN: 978-90-8866-079-5 9 . or the use of reports based on the GRI Standards and related Interpretations. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. Copyright and trademark notice standards@globalreporting. PO Box 10039 Global Reporting Initiative. The reproduction and distribution of this document for information and/or use in www.org preparing a sustainability report is permitted without prior permission from GRI. Legal liability This document. neither this document nor any extract from it may be reproduced. stored. mechanical. However. translated. or otherwise) for any other purpose without prior written GRI permission from GRI. designed to promote sustainability reporting. Neither the GRI Board of Directors. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative.globalreporting. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). GRI and logo. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. photocopied. Amsterdam © 2016 GRI All rights reserved. GSSB and logo.

GRI 409: FORCED OR COMPULSORY LABOR 2016 GRI 409 1 .

Contents Introduction 3 GRI 409: Forced or Compulsory Labor 5 1. Earlier adoption is encouraged. Normative This Standard is to be used together with the most recent versions of the following references documents. After clicking on a link. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. Scope GRI 409: Forced or Compulsory Labor sets out reporting requirements on the topic of forced or compulsory labor. This Standard can be used by an organization of any size. Any feedback on the GRI Standards can be submitted to standards@globalreporting. use ‘alt’ + left arrow to return to the previous view. Note: This document includes hyperlinks to other Standards. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. In most browsers. using ‘ctrl’ + click will open external links in a new browser window. terms defined in the Glossary are underlined. type. Topic-specific disclosures 6  Disclosure 409-1 O  perations and suppliers at significant risk for incidents of forced or compulsory labor 6 References 7 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). 2 GRI 409: Forced or Compulsory Labor 2016 .org for the consideration of the GSSB. Management approach disclosures 5 2. sector or geographic location that wants to report on its impacts related to this topic.

if this is one Disclosures Approach of its material topics. GRI GRI 102 103 2. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. Each topic Standard includes disclosures specific to that topic. and society. There are two options for preparing a for using the report in accordance (Core or Comprehensive).Introduction A. Standards GRI GRI GRI and the specific claims that organizations are 200 300 400 required to include in any published materials. Any published materials that use the GRI Standards in this way are to include a ‘GRI-referenced’ claim.globalreporting. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. 101 Universal An organization preparing a report in accordance Standards with the GRI Standards uses this Standard. Economic Environmental Social See Section 3 of GRI 101: Foundation for more Topic- specific information on how to use the GRI Standards.org/standards/. can also be used to report specific information. or statement of use. GRI Standards depending on the extent of disclosures included in GRI the report. General Management GRI 409: Forced or Compulsory Labor. The full set can be report the management approach for the topic. Selected GRI Standards. which on how to use and reference the Standards. GRI 409: Forced or Compulsory Labor is a topic- There are three universal Standards that apply to every specific GRI Standard in the 400 series (Social organization preparing a sustainability report: topics). 300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). For each way of using the Standards there the GRI Standards. which is used to interrelated. Select from these to report specific disclosures for each material topic GRI 409: Forced or Compulsory Labor 2016 3 . These Standards 200 (Economic topics). or parts of their content. an organization is required to include in any published materials. These Standards are organized into three series: Reporting Standards (GRI Standards). Using the GRI Standards and making claims There are two basic approaches for using the GRI GRI 101: Foundation is the starting point for using Standards. about their impacts on the economy. downloaded at www. GRI 101: Foundation GRI 102: General Disclosures GRI 103: Management Approach B. Figure 1 Overview of the set of GRI Standards 1. To report contextual To report the without preparing a report in accordance with information about management approach an organization for each material topic the Standards. the environment. modular standards. It has essential information is a corresponding claim. The GRI Standards can be used as a set to prepare a sustainability report that is in accordance with the Foundation Starting point Standards.

Combating Forced Labour. See Development. and the United Nations: see References. suppliers. These sections include background contributing to or becoming linked to the use of forced information. Background context compulsory labor. These are cases where a particular course of action is encouraged. induced forced labor. migrants trapped in debt with the Standards. 4 GRI 409: Forced or Compulsory Labor 2016 . recommendations and guidance is under the supervision and control of a public authority). GRI 101: Foundation for more information. prevent and combat all forms of forced or compulsory labor within its activities. 4 International Labour Organization (ILO). countries.3 and indicated with the word ‘shall’. forced labor linked to exploitative labor contract systems. and whose labor 1 International Labour Organization (ILO) Convention 29. human trafficking for the purpose of forced The GRI Standards include: labor. coercion in employment. ‘Forced Labour Convention’. 3 International Labour Organization (ILO). also known as ‘debt-bondage’ In the text. bondage. the word ‘should’ indicates a recommendation. (e.htm. accessed on 1 September 2016. 2015. A Handbook for Employers & Business. Requirements are to be read in the context of recommendations and The victims are most likely from groups subject to guidance. This can include women and girls to claim that a report has been prepared in accordance forced into prostitution. clients). 2 International Labour Organization (ILO). the social Disclosures on the related topic of child labor can be dimension of sustainability concerns an organization’s found in: impacts on the social systems within which it operates. Requirements. among other groups. • GRI 408: Child Labor GRI 409 addresses the topic of forced or compulsory labor. and sweatshop or farm workers. the Organisation for Economic Co-operation and prepared in accordance with the GRI Standards. C.org/global/topics/forced-labour/lang--en/index. and debt- Requirements.. Not to be subjected to forced or compulsory labor is a fundamental human right. 2015. A Handbook for Employers & Business.’1 Forced and compulsory labor affects all world regions. Forced labour. human trafficking and slavery. In the context of the GRI Standards. It is also expected to avoid Guidance.4 Recommendations. and economic sectors. and how it manages these impacts. requirements are presented in bold font or ‘bonded labor’. however.2 Some of the most common forms of forced labor include forced labor in prisons (except for prisoners that have been convicted in a court of law.g. An organization is required to comply with all applicable These concepts are covered in key instruments of the requirements in order to claim that its report has been ILO. an organization is not required to discrimination or performing work on an informal or comply with recommendations or guidance in order precarious basis. but not required. These are mandatory instructions. explanations and examples to help or compulsory labor through its relationships with others organizations better understand the requirements. forced or compulsory labor is defined as ‘all work or service which is exacted from any person under the menace of any penalty and for which the said person has not offered himself voluntarily. Combating Forced Labour.ilo. http://www. and includes workers in both formal and informal employment. In the Due diligence is expected of an organization in order to text. 1930. The disclosures in this Standard can provide information about an organization’s impacts related to forced or D. According to International Labour Organization (ILO) Convention 29 ‘Forced Labour Convention’.

1 The reporting organization shall report its management approach for forced or compulsory labor using GRI 103: Management Approach.GRI 409: Forced or Compulsory Labor This Standard includes disclosures on the management approach and topic-specific disclosures. These are set out in the Standard as follows: • M anagement approach disclosures (this section references GRI 103) • Disclosure 409-1 O  perations and suppliers at significant risk for incidents of forced or compulsory labor 1. GRI 103 specifies how to report on the management approach and what information to provide. as well as reporting topic-specific disclosures for those topics. GRI 409: Forced or Compulsory Labor 2016 5 . the associated impacts. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. and stakeholders’ reasonable expectations and interests. Reporting requirements 1. Therefore.

but debts can also be used as a on this issue.ilo. 6 GRI 409: Forced or Compulsory Labor 2016 .htm#P23_4987. Measures taken by the organization in the reporting period intended to contribute to the elimination of all forms of forced or compulsory labor. 5 International Labour Organization (ILO). It can also draw from recognized means of maintaining workers in a state of forced labor. Operations and suppliers considered to have significant risk for incidents of forced or compulsory labor either in terms of: Disclosure i. 2. type of operation (such as manufacturing plant) and supplier. can reflect the of forms. requiring compulsory deposits. 409-1 ii. accessed on 1 September 2016. under threat of firing. and and Recommendations (see reference 1 in the compelling workers. The most extreme examples are slave labor reporting organization’s approach to risk assessment and bonded labor.org/global/standards/subjects-covered-by-international-labour-standards/forced-labour/lang--en/index. countries or geographic areas with operations and suppliers considered at risk. Guidance Guidance for Disclosure 409-1 Background The process for identifying operations and suppliers.5 Enterprises for further guidance. When reporting the measures taken. it also perpetuates and Organisation for Economic Co-operation and poverty and is a hindrance to economic and human Development (OECD) OECD Guidelines for Multinational development. b. Topic-specific disclosures Disclosure 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Reporting requirements The reporting organization shall report the following information: a. Organizations with multinational operations are required by law in some countries to provide information on their efforts to eradicate forced labor in their supply chains. extra hours to which they have not previously agreed. Forced labor is not only a serious violation Concerning Multinational Enterprises and Social Policy’ of a fundamental human right. The presence and effective implementation of policies for eliminating all forms of forced or compulsory labor are a basic expectation of socially responsible conduct. http://www. such as the ILO Information Indicators of forced labor can also include withholding and reports on the application of Conventions identity papers. international data sources. International Labour Standards on Forced labour. Forced or compulsory labor exists globally in a variety as specified in Disclosure 409-1. the organization Eliminating forced labor remains an important can refer to the ILO ‘Tripartite Declaration of Principles challenge. to work References section).

8. ‘Guiding Principles on Business and Human Rights. ‘Abolition of Forced Labour Convention’. Respect and Remedy” Framework’. 2008. Report III . United Nations (UN). League of Nations Convention. Protect. OECD Guidelines for Multinational Enterprises. 5. John Ruggie.References The following documents informed the development of this Standard and can be helpful for understanding and applying it. 1948. Respect and Remedy: a Framework for Business and Human Rights. ‘Universal Declaration of Human Rights’. Organisation for Economic Co-operation and Development (OECD). 7. 2011. 12. United Nations (UN). 1956. 2014. ‘Forced Labour (Supplementary Measures) Recommendation’. 1926. the Slave Trade. 1957. Committee of Experts on the Application of Conventions and Recommendations. 2006. 4. International Labour Organization (ILO). Authoritative intergovernmental instruments: 1. United Nations (UN). United Nations (UN) Supplementary Convention. ‘Tripartite Declaration of Principles Concerning Multinational Enterprises and Social Policy’. ‘Convention to Suppress the Slave Trade and Slavery’. ‘Protocol to Convention 29’. 10. Implementing the United Nations “Protect. 3. 6. 2011. 2. 11. 2014. ‘Forced Labour Convention’. United Nations (UN) Declaration. International Labour Organization (ILO). 1930. updated annually. 9. and Institutions and Practices Similar to Slavery’. Report of the Special Representative of the Secretary-General on the Issue of Human Rights and Transnational Corporations and Other Business Enterprises. International Labour Organization (ILO) Recommendation 203. International Labour Organization (ILO). 2011. 13. ‘Supplementary Convention on the Abolition of Slavery. International Labour Organization (ILO) Convention 29. International Labour Organization (ILO) Convention 105. GRI 409: Forced or Compulsory Labor 2016 7 .Information and reports on the application of Conventions and Recommendations.

recorded. Legal liability This document. GRI and logo. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. Neither the GRI Board of Directors.org preparing a sustainability report is permitted without prior permission from GRI. The Netherlands ISBN: 978-90-8866-080-1 8 . designed to promote sustainability reporting. or transferred in any form or by any means (electronic. GSSB and logo. Amsterdam © 2016 GRI All rights reserved. The reproduction and distribution of this document for information and/or use in www. PO Box 10039 Global Reporting Initiative. or the use of reports based on the GRI Standards and related Interpretations. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. Copyright and trademark notice standards@globalreporting. mechanical. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative. translated.globalreporting. However. stored. or otherwise) for any other purpose without prior written GRI permission from GRI. neither this document nor any extract from it may be reproduced.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). photocopied.

GRI 410: SECURITY PRACTICES 2016 GRI 410 1 .

In most browsers. type. Scope GRI 410: Security Practices sets out reporting requirements on the topic of security practices. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018.org for the consideration of the GSSB. use ‘alt’ + left arrow to return to the previous view. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. Contents Introduction 3 GRI 410: Security Practices 5 1. Topic-specific disclosures 6 Disclosure 410-1 Security personnel trained in human rights policies or procedures 6 References 7 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). Normative This Standard is to be used together with the most recent versions of the following references documents. Any feedback on the GRI Standards can be submitted to standards@globalreporting. 2 GRI 410: Security Practices 2016 . This Standard can be used by an organization of any size. Note: This document includes hyperlinks to other Standards. Earlier adoption is encouraged. Management approach disclosures 5 2. sector or geographic location that wants to report on its impacts related to this topic. using ‘ctrl’ + click will open external links in a new browser window. After clicking on a link. terms defined in the Glossary are underlined.

Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. without preparing a report in accordance with To report contextual To report the the Standards. modular standards. if this is one of its General Management material topics. GRI 410: Security Practices is a topic-specific There are three universal Standards that apply to every GRI Standard in the 400 series (Social topics). These Standards 200 (Economic topics). 102 103 can also be used to report specific information. Standards GRI 410: Security Practices. There are two options for preparing a Foundation Starting point report in accordance (Core or Comprehensive). Figure 1 1. It has essential information an organization is required to include in any published on how to use and reference the Standards. or parts of their content. Topic- specific and the specific claims that organizations are Standards GRI GRI GRI required to include in any published materials. Using the GRI Standards and making claims GRI 103: Management Approach There are two basic approaches for using the GRI Standards. 200 300 400 Select from these to report specific disclosures for each material topic GRI 410: Security Practices 2016 3 . for using the depending on the extent of disclosures included in GRI Standards the report. The full set can be report the management approach for the topic. materials. Each topic Standard includes disclosures specific to that topic. which is used to interrelated. These Standards are organized into three series: Reporting Standards (GRI Standards). or statement of use. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. the environment. GRI 101 An organization preparing a report in accordance Universal with the GRI Standards uses this Standard. Disclosures Approach GRI GRI 2. 300 (Environmental topics) and are designed to be used by organizations to report 400 (Social topics). For each way of using the Standards there GRI 101: Foundation is the starting point for using is a corresponding claim. See Section 3 of GRI 101: Foundation for more Economic Environmental Social information on how to use the GRI Standards.Introduction A. Selected GRI Standards.globalreporting.org/standards/. The GRI Standards can be used as a set to prepare Overview of the set of GRI Standards a sustainability report that is in accordance with the Standards. Any published materials that use information about management approach an organization for each material topic the GRI Standards in this way are to include a ‘GRI-referenced’ claim. and society. about their impacts on the economy. downloaded at www. which the GRI Standards. organization preparing a sustainability report: GRI 101: Foundation GRI 102: General Disclosures B.

In the text. recommendations and guidance The GRI Standards include: Requirements. D. C. and the potential risk for excessive use of force or other violations of human rights. GRI 410 addresses the topic of security practices. The use of security personnel can have potentially negative impacts on local populations. and how to ensure respect for human rights. Recommendations. In the text. however. Security personnel can refer to employees of the reporting organization or employees of third-party organizations that provide security forces. These sections include background G information. requirements are presented in bold font and indicated with the word ‘shall’. the social dimension of sustainability concerns an organization’s impacts on the social systems within which it operates. but not required. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. It focuses on the conduct of security personnel towards third parties. These are cases where a particular course of action is encouraged. an organization is not required to comply with recommendations or guidance in order to claim that a report has been prepared in accordance with the Standards. the word ‘should’ indicates a recommendation. Background context In the context of the GRI Standards. Providing effective training in human rights therefore helps to make sure that security personnel understand when to use force in an appropriate way. and how it manages these impacts. explanations and examples to help organizations better understand the requirements. Requirements. Requirements are to be read in the context of recommendations and guidance. The disclosures in this Standard can provide information about an organization’s impacts related to security practices. and on the upholding of human rights and the rule of law. See GRI 101: Foundation for more information. These are mandatory instructions.  uidance. 4 GRI 410: Security Practices 2016 .

Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. Reporting requirements 1. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts.1 The reporting organization shall report its management approach for security practices using GRI 103: Management Approach. and stakeholders’ reasonable expectations and interests. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 410-1 Security personnel trained in human rights policies or procedures 1. Therefore. the associated impacts.GRI 410: Security Practices This Standard includes disclosures on the management approach and topic-specific disclosures. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. as well as reporting topic-specific disclosures for those topics. GRI 410: Security Practices 2016 5 . GRI 103 specifies how to report on the management approach and what information to provide.

ohchr. whether they are employees of the organization or employees of third-party organizations. Topic-specific disclosures Disclosure 410-1 Security personnel trained in human rights policies or procedures Reporting requirements The reporting organization shall report the following information: Disclosure a. Percentage of security personnel who have received formal training in the organization’s human rights policies or specific procedures and their application to security. accessed on 1 September 2016.2 state whether employees of third-party organizations are also included in the calculation. Whether training requirements also apply to third-party organizations providing security personnel. the reporting organization should: 2. 1 United Nations Human Rights Office of the High Commissioner (OHCHR).1. ‘human rights education to the subject of human rights or to a human rights constitutes an essential contribution to the long-term module within a general training program. http://www. are valued and respected.org/EN/Issues/Education/Training/Pages/HREducationTrainingIndex. 2. Training prevention of human rights abuses and represents can cover issues such as the use of force.’1 Training security personnel in human rights can Background therefore help to ensure their appropriate conduct The use of security personnel can play an essential towards third parties. 6 GRI 410: Security Practices 2016 . Guidance Guidance for Disclosure 410-1 According to the UN Human Rights Office of The training can refer either to training dedicated the High Commissioner. be aware of an organization’s expectations of human rights performance. and can contribute to the the security force that can reasonably be assumed to security of local communities and populations. as set out in the International Code of this disclosure can demonstrate the extent to which Conduct for Private Security Service Providers. inhuman an important investment in the endeavor to achieve or degrading treatment or discrimination. 2.1 When compiling the information specified in Disclosure 410-1-a. This disclosure indicates the proportion of and productive manner. or a just society in which all human rights of all persons identification and registering.1 calculate the percentage using the total number of security personnel. Information provided under However. particularly regarding the use role in allowing an organization to operate in a safe of force. negative impacts on local populations and on the upholding of human rights and the rule of law. the management systems pertaining to human rights use of security personnel can also have potentially are implemented.aspx.1. Reporting recommendations 2. 410-1 b.

Relevant references: 1. GRI 410: Security Practices 2016 7 .References The following documents informed the development of this Standard and can be helpful for understanding and applying it. accessed on 1 September 2016.org/. http://voluntaryprinciples. 2. International Code of Conduct for Private Security Service Providers. Voluntary Principles on Security and Human Rights. 2010.

PO Box 10039 Global Reporting Initiative.globalreporting.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). GSSB and logo.org preparing a sustainability report is permitted without prior permission from GRI. recorded. The reproduction and distribution of this document for information and/or use in www. designed to promote sustainability reporting. mechanical. However. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. The Netherlands ISBN: 978-90-8866-081-8 8 . Amsterdam © 2016 GRI All rights reserved. Neither the GRI Board of Directors. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative. or transferred in any form or by any means (electronic. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. stored. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them. Copyright and trademark notice standards@globalreporting. neither this document nor any extract from it may be reproduced. or the use of reports based on the GRI Standards and related Interpretations. Legal liability This document. or otherwise) for any other purpose without prior written GRI permission from GRI. photocopied. translated. GRI and logo.

GRI 411: RIGHTS OF INDIGENOUS PEOPLES 2016 GRI 411 1 .

Earlier adoption is encouraged. In most browsers. terms defined in the Glossary are underlined. sector or geographic location that wants to report on its impacts related to this topic. Scope GRI 411: Rights of Indigenous Peoples sets out reporting requirements on the topic of rights of indigenous peoples. This Standard can be used by an organization of any size. Topic-specific disclosures 7 Disclosure 411-1 Incidents of violations involving rights of indigenous peoples 7 References 8 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). Note: This document includes hyperlinks to other Standards. type. Management approach disclosures 5 2. 2 GRI 411: Rights of Indigenous Peoples 2016 . After clicking on a link. using ‘ctrl’ + click will open external links in a new browser window. Normative This Standard is to be used together with the most recent versions of the following references documents. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. use ‘alt’ + left arrow to return to the previous view. Contents Introduction 3 GRI 411: Rights of Indigenous Peoples 5 1. Effective date This Standard is effective for reports or other materials published on or after 1 July 2018.org for the consideration of the GSSB. Any feedback on the GRI Standards can be submitted to standards@globalreporting.

Using the GRI Standards and making claims GRI 103: Management Approach There are two basic approaches for using the GRI GRI 101: Foundation is the starting point for using Standards. downloaded at www. the environment. GRI 411: Rights of Indigenous Peoples is a There are three universal Standards that apply to every topic-specific GRI Standard in the 400 series organization preparing a sustainability report: (Social topics).org/standards/. 101 Universal An organization preparing a report in accordance Standards with the GRI Standards uses this Standard. The GRI Standards can be used as a set to prepare Overview of the set of GRI Standards a sustainability report that is in accordance with the Standards. To report contextual To report the without preparing a report in accordance with information about management approach the Standards. or statement of use. Figure 1 1. Economic Environmental Social See Section 3 of GRI 101: Foundation for more Topic- specific information on how to use the GRI Standards.Introduction A. GRI GRI 2. Standards GRI GRI GRI and the specific claims that organizations are 200 300 400 required to include in any published materials. or parts of their content. These Standards are organized into three series: Reporting Standards (GRI Standards). GRI 101: Foundation GRI 102: General Disclosures B. 300 (Environmental topics) and are designed to be used by organizations to report about 400 (Social topics). Select from these to report specific disclosures for each material topic GRI 411: Rights of Indigenous Peoples 2016 3 . Any published materials that use an organization for each material topic the GRI Standards in this way are to include a ‘GRI-referenced’ claim. which on how to use and reference the Standards. There are two options for preparing Starting point Foundation for using the a report in accordance (Core or Comprehensive). Management GRI 411: Rights of Indigenous Peoples. which is used to interrelated. and society. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach. These Standards 200 (Economic topics). an organization is required to include in any published materials. For each way of using the Standards there the GRI Standards.globalreporting. The full set can be report the management approach for the topic. if this is one General Disclosures Approach of its material topics. 102 103 can also be used to report specific information. their impacts on the economy. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. Selected GRI Standards. modular standards. GRI Standards depending on the extent of disclosures included in GRI the report. Each topic Standard includes disclosures specific to that topic. It has essential information is a corresponding claim.

retain some or all of their own social. 2007. at the time of conquest or colonization or the establishment of present state boundaries and who. 2 Source: United Nations (UN) Declaration. requirements are presented in bold font of an organization’s activities. but not required. and whose status is regulated wholly or partially by their own customs or traditions or by special laws or regulations. 1991. course of action is encouraged. Requirements are to be read in the context of recommendations and In addition to their collective rights. 4 GRI 411: Rights of Indigenous Peoples 2016 . ‘Indigenous and Tribal Peoples Convention’. environmental and/or social impacts In the text. economic. cultural and political institutions. An organization is required to comply with all applicable requirements in order to claim that its report has been prepared in accordance with the GRI Standards. economic. an organization is not required to belonging to indigenous peoples shares universal comply with recommendations or guidance in order human rights. information. and how it manages these impacts. D. See GRI 101: Foundation for more information. ‘United Nations Declaration on the Rights of Indigenous Peoples’. C. 1 Source: International Labour Organization (ILO) Convention 169. cultural and economic conditions distinguish them from other sections of the national community. each person guidance. irrespective of their legal status. GRI 411 addresses the rights of indigenous peoples. the word ‘should’ indicates a recommendation. These are mandatory instructions. These are cases where a particular Nations: see References. • peoples in independent countries who are regarded as indigenous on account of their descent from the populations which inhabited the country. These concepts are covered in key instruments of the International Labour Organization and the United Recommendations. they are generally identified as:1 • tribal peoples in independent countries whose social. The disclosures in this Standard can provide information about an organization’s impacts related to the rights of Guidance. or a geographical region to which the country belongs. In the text. recommendations and guidance Many indigenous peoples have suffered from historic injustices and therefore are considered The GRI Standards include: a vulnerable group. explanations and examples to help organizations better understand the requirements. Background context In the context of the GRI Standards. Such a group is at a higher risk of suffering a disproportionate burden of the Requirements. While there is no universal definition of indigenous peoples. to claim that a report has been prepared in accordance with the Standards. Requirements. These sections include background indigenous peoples. however.2 and indicated with the word ‘shall’. the social dimension of sustainability concerns an organization’s impacts on the social systems within which it operates.

GRI 103 specifies how to report on the management approach and what information to provide. and the right to self-determination. social and cultural development’ and have the right to ‘autonomy or self-government in matters relating to their internal and local affairs. as well as reporting topic-specific disclosures for those topics. the associated impacts.1 The reporting organization shall report its management approach for the rights of indigenous peoples using GRI 103: Management Approach. Peoples’ address the rights of indigenous peoples. Therefore. Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic.GRI 411: Rights of Indigenous Peoples This Standard includes disclosures on the management approach and topic-specific disclosures. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 411-1 Incidents of violations involving rights of indigenous peoples 1. Guidance The United Nations (UN) Declaration on the Rights The collective rights of indigenous peoples include. Reporting requirements 1. According to the UN Declaration on the Rights of Indigenous peoples have both collective and individual Indigenous Peoples. as well as ways and means for financing their autonomous functions. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts.’ GRI 411: Rights of Indigenous Peoples 2016 5 . of Indigenous Peoples and the International Labour for example. as set out in these instruments. enables indigenous peoples to ‘freely determine their political status and freely pursue their economic. the right to retain their own customs Organization Convention 169 ‘Indigenous and Tribal and institutions. the right to self-determination rights. and stakeholders’ reasonable expectations and interests.

6 GRI 411: Rights of Indigenous Peoples 2016 . and informed consent. and informed consent. is also expected to respect the rights of indigenous prior. This is the case have been occupied or damaged without their free. operations on land that is inhabited or owned by indigenous peoples. prior. They also have the right peoples to free. An organization Indigenous peoples cannot be relocated without free. through its activities and decisions. Management approach disclosures Continued Indigenous peoples also have the right to occupy and Due diligence is expected of an organization in order use their lands or territories. an organization intends to start prior. and informed consent in to redress in cases where their lands or resources certain matters affecting them. when. for example. including those who hold to avoid infringing on the rights of indigenous peoples or use land pursuant to informal or customary rights.

iii. Reporting recommendations 2. 411-1 ii. or grievance mechanisms. Total number of identified incidents of violations involving the rights of indigenous peoples during the reporting period. where indigenous peoples reside.1 workers performing the organization’s activities. Guidance Guidance for Disclosure 411-1 Background In the context of this disclosure.2 communities likely to be impacted by existing or planned activities of the organization. or have interests formal monitoring programs. Remediation plans being implemented. This information helps by the organization through established procedures. the reporting organization should include incidents involving the rights of indigenous peoples among: 2. GRI 411: Rights of Indigenous Peoples 2016 7 . iv. with results reviewed through routine internal management review processes. or an instance of non-compliance identified relating to indigenous peoples. Topic-specific disclosures Disclosure 411-1 Incidents of violations involving rights of indigenous peoples Reporting requirements The reporting organization shall report the following information: a. Incident reviewed by the organization. to indicate the state of relations with stakeholder Established procedures to identify instances of non. Remediation plans that have been implemented.1 When compiling the information specified in Disclosure 411-1. communities. near operations of the organization. 2. 2.1. Incident no longer subject to action.1. an ‘incident’ refers to The number of recorded incidents involving the a legal action or complaint registered with the reporting rights of indigenous peoples provides information organization or competent authorities through a formal about the implementation of an organization’s policies process. Status of the incidents and actions taken with reference to the following: Disclosure i. b. This is particularly important in regions compliance can include management system audits.

5. 1948. 2. ‘Universal Declaration of Human Rights’. 6. 8 GRI 411: Rights of Indigenous Peoples 2016 . United Nations (UN) Convention. International Finance Corporation (IFC). 1986. ‘United Nations Declaration on the Rights of Indigenous Peoples’. ‘Declaration on the Right to Development’. 4. Other relevant references: 7. 1966. ‘Performance Standards on Environmental and Social Sustainability’. Authoritative intergovernmental instruments: 1. Social. United Nations (UN) Convention. 2007. References The following documents informed the development of this Standard and can be helpful for understanding and applying it. ‘Indigenous and Tribal Peoples Convention’. 1991. United Nations (UN) Declaration. ‘International Covenant on Civil and Political Rights’. United Nations (UN) Declaration. 1966. International Labour Organization (ILO) Convention 169. 2012. 3. United Nations (UN) Declaration. and Cultural Rights’. ‘International Covenant on Economic.

Copyright and trademark notice standards@globalreporting. GRI and logo. Amsterdam © 2016 GRI All rights reserved.globalreporting. GSSB nor Stichting Global Reporting Initiative (GRI) can assume responsibility for any consequences or damages resulting directly or indirectly from the use of the GRI Standards and related Interpretations in the preparation of reports. stored. or the use of reports based on the GRI Standards and related Interpretations.org This document is copyright-protected by Stichting Global Reporting Initiative (GRI). PO Box 10039 Global Reporting Initiative. or otherwise) for any other purpose without prior written GRI permission from GRI. mechanical. neither this document nor any extract from it may be reproduced.org preparing a sustainability report is permitted without prior permission from GRI. Neither the GRI Board of Directors. designed to promote sustainability reporting. Legal liability This document. photocopied. The Netherlands ISBN: 978-90-8866-082-5 9 . and GRI Sustainability Reporting Standards (GRI Standards) are trademarks of Stichting Global 1001 EA Reporting Initiative. The reproduction and distribution of this document for information and/or use in www. translated. GSSB and logo. has been developed by the Global Sustainability Standards Board (GSSB) through a unique multi- stakeholder consultative process involving representatives from organizations and report information users from around the world. recorded. While the GRI Board of Directors and GSSB encourage use of the GRI Sustainability Reporting Standards (GRI Standards) and related Interpretations by all organizations. However. or transferred in any form or by any means (electronic. the preparation and publication of reports based fully or partially on the GRI Standards and related Interpretations are the full responsibility of those producing them.

GRI 412: HUMAN RIGHTS ASSESSMENT 2016 GRI 412 1 .

This Standard can be used by an organization of any size. type. GRI 101: Foundation GRI 103: Management Approach GRI Standards Glossary In the text of this Standard. In most browsers.org for the consideration of the GSSB. terms defined in the Glossary are underlined. use ‘alt’ + left arrow to return to the previous view. Topic-specific disclosures 7 Disclosure 412-1 O perations that have been subject to human rights reviews or impact assessments 7 Disclosure 412-2 Employee training on human rights policies or procedures 8 Disclosure 412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening 9 References 10 About this Standard Responsibility This Standard is issued by the Global Sustainability Standards Board (GSSB). Normative This Standard is to be used together with the most recent versions of the following references documents. 2 GRI 412: Human Rights Assessment 2016 . Effective date This Standard is effective for reports or other materials published on or after 1 July 2018. After clicking on a link. Contents Introduction 3 GRI 412: Human Rights Assessment 5 1. Any feedback on the GRI Standards can be submitted to standards@globalreporting. Note: This document includes hyperlinks to other Standards. Scope GRI 412: Human Rights Assessment sets out reporting requirements on the topic of human rights assessment. sector or geographic location that wants to report on its impacts related to this topic. Management approach disclosures 5 2. Earlier adoption is encouraged. using ‘ctrl’ + click will open external links in a new browser window.

Management GRI 412: Human Rights Assessment. These Standards are organized into three series: Reporting Standards (GRI Standards). or statement of use. and society. Each topic Standard includes disclosures specific to that topic. Using the GRI Standards and making claims GRI 103: Management Approach There are two basic approaches for using the GRI GRI 101: Foundation is the starting point for using Standards.org/standards/. the environment. modular standards. 102 103 can also be used to report specific information. Selected GRI Standards. These Standards 200 (Economic topics). 101 Universal An organization preparing a report in accordance Standards with the GRI Standards uses this Standard. Figure 1 1. information on how to use the GRI Standards. GRI Standards depending on the extent of disclosures included in GRI the report. downloaded at www. which is used to interrelated.globalreporting. To report contextual To report the without preparing a report in accordance with information about management approach the Standards. GRI 101: Foundation GRI 102: General Disclosures B. Economic Environmental Social See Section 3 of GRI 101: Foundation for more Topic. and is designed to be used together with The GRI Standards are structured as a set of GRI 103: Management Approach.Introduction A. GRI GRI 2. if this is one General Disclosures Approach of its material topics. The GRI Standards can be used as a set to prepare Overview of the set of GRI Standards a sustainability report that is in accordance with the Standards. Select from these to report specific disclosures for each material topic GRI 412: Human Rights Assessment 2016 3 . The full set can be report the management approach for the topic. an organization is required to include in any published materials. or parts of their content. GRI 412: Human Rights Assessment is a topic- There are three universal Standards that apply to every specific GRI Standard in the 400 series (Social organization preparing a sustainability report: topics). their impacts on the economy. For each way of using the Standards there the GRI Standards. which on how to use and reference the Standards. Overview An organization then selects from the set of topic- specific GRI Standards for reporting on its material This Standard is part of the set of GRI Sustainability topics. specific Standards GRI GRI GRI and the specific claims that organizations are 200 300 400 required to include in any published materials. It has essential information is a corresponding claim. There are two options for preparing Starting point Foundation for using the a report in accordance (Core or Comprehensive). Any published materials that use an organization for each material topic the GRI Standards in this way are to include a ‘GRI-referenced’ claim. 300 (Environmental topics) and are designed to be used by organizations to report about 400 (Social topics).

Requirements are to In order to identify. Recommendations. C. An organization can impact human rights directly. an organization is not required to comply with rights reviews or impact assessments of its operations. but not required. (such as GRI 408: Child Labor or GRI 411: Rights of Indigenous Peoples). requirements are presented in bold font and indicated with the word ‘shall’. recommendations and guidance In addition to these three key instruments. These are mandatory instructions. local communities and suppliers. recommendations or guidance in order It can also implement specialized training that equips to claim that a report has been prepared in accordance employees to address human rights in the course of with the Standards. ‘International Covenant on Civil and Political Rights’. They also range from universal to regional instruments. explanations and examples to help organizations better understand the requirements. Background context reported with GRI 414: Supplier Social Assessment. through its own actions and operations. Social. 1966. In addition. Organizations are responsible for their impacts on the entire range of internationally recognized human rights. information. an organization can integrate human rights course of action is encouraged. through its interactions and relationships with others. at a minimum. See Other GRI Standards deal with specific human rights GRI 101: Foundation for more information. In the criteria in screening. These rights include. ‘Universal Declaration of Human Rights’. These are cases where a particular In addition. including governments. It can also impact human rights indirectly. an organization can undertake human however. 1966. from declarations and guiding principles to binding treaties and conventions. and through its investments. rights impacts. • the UN Convention. performance requirements when making contracts and agreements with other parties. endorsed by the UN Human Rights Council in 2011. the international legal framework for human rights includes The GRI Standards include: more than 80 other instruments. Requirements. such as joint ventures Guidance. GRI 412 addresses the topic of human rights assessment. requirements in order to claim that its report has been prepared in accordance with the GRI Standards. The International Bill of Rights includes the following three instruments: • the UN Declaration. In the context of the GRI Standards. These sections include background and subsidiaries. Requirements. their regular work. the social dimension of sustainability concerns an organization’s impacts on the social systems within which it operates. and Cultural Rights’. prevent and mitigate negative human be read in the context of recommendations and guidance. ‘International Covenant on Economic. The disclosures in this Standard can provide information about an organization’s approach to preventing and An organization is required to comply with all applicable mitigating negative human rights impacts. 1948. the word ‘should’ indicates a recommendation. The international standard that establishes the expectations of responsible conduct for organizations with respect to human rights is the United Nations (UN) ‘Guiding Principles on Business and Human Rights’. • t he UN Convention. In the text. all rights set out in the International Bill of Rights and the principles set out in the International Labour Organization (ILO) ‘Declaration on Fundamental Principles and Rights at Work’. the assessment of suppliers for human rights-related impacts can be D. or include human rights criteria in text. 4 GRI 412: Human Rights Assessment 2016 .

Any organization that claims its report has been prepared in accordance with the GRI Standards is required to report on its management approach for every material topic. as well as reporting topic-specific disclosures for those topics. and stakeholders’ reasonable expectations and interests. the associated impacts. this topic-specific Standard is designed to be used together with GRI 103: Management Approach in order to provide full disclosure of the organization’s impacts. Reporting requirements 1.GRI 412: Human Rights Assessment This Standard includes disclosures on the management approach and topic-specific disclosures. These are set out in the Standard as follows: • Management approach disclosures (this section references GRI 103) • Disclosure 412-1 O  perations that have been subject to human rights reviews or impact assessments • Disclosure 412-2 E  mployee training on human rights policies or procedures • Disclosure 412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening 1. Management approach disclosures Management approach disclosures are a narrative explanation of how an organization manages a material topic. Therefore.1 The reporting organization shall report its management approach for human rights assessment using GRI 103: Management Approach. GRI 412: Human Rights Assessment 2016 5 . GRI 103 specifies how to report on the management approach and what information to provide.

6 GRI 412: Human Rights Assessment 2016 . such as joint ventures and subsidiaries. including the types of clauses and the types of contracts and agreements in which they are commonly applied. the reporting organization can also explain: • its strategies for extending applicable policies and procedures to external parties. such as investments and joint ventures. • the use of human rights criteria or clauses in contracts. Management approach disclosures Continued Guidance When reporting its management approach for human rights assessment.

Total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments. It can also provide information to assess the organization’s potential to be associated with. 2. GRI 412: Human Rights Assessment 2016 7 . Guidance Background Information reported for this disclosure can show the extent to which an organization considers human rights when making decisions on its locations of operations. Topic-specific disclosures Disclosure 412-1 Operations that have been subject to human rights reviews or impact assessments Reporting requirements The reporting organization shall report the following information: Disclosure 412-1 a. human rights abuse. by country. or to be considered complicit in.

Disclosure 412-2 Employee training on human rights policies or procedures Reporting requirements The reporting organization shall report the following information: Disclosure a. and this has obligated organizations The training can refer either to training dedicated to implement specialized training that equips to the subject of human rights or to a human rights employees to address human rights in the course module within a general training program. Percentage of employees trained during the reporting period in human rights policies or procedures concerning aspects of human rights that are relevant to operations. Reporting recommendations 2. Total number of hours in the reporting period devoted to training on human rights policies or procedures concerning aspects of human rights that are relevant to operations. 8 GRI 412: Human Rights Assessment 2016 . of knowledge about human rights. the reporting organization should use data from Disclosure 102-7 in GRI 102: General Disclosures to identify the total number of employees. Guidance Guidance for Disclosure 412-2 Background The disclosure covers employee training on human Information generated from this disclosure offers rights policies or procedures concerning aspects of insight into an organization’s capacity to implement human rights that are relevant to operations. the applicability of the human rights policies or Human rights are well-established in international procedures to the employees’ work.1 When compiling the information specified in Disclosure 412-2. The total number of employees trained and the amount of training they receive both Reporting the total number of hours of employee contribute to an assessment of an organization’s depth training is covered by GRI 404: Training and Education. of their regular work. 412-2 b. standards and laws. including its human rights policies and procedures.

or initiated a capital investment project that was material to financial accounts. The definition used for ‘significant investment agreements’. Reporting recommendations 2. Guidance Guidance for Disclosure 412-3 Background Human rights screening refers to a formal or This disclosure is one measure of the extent to which documented process that applies a set of human human rights considerations are integrated into an rights performance criteria as one of the factors organization’s economic decisions. Other criteria can also be used to determine significance if they can be consistently applied to all agreements. the reporting organization should: 2. This is particularly to determine whether to proceed with a business relevant for organizations that operate within.2. If multiple significant investment agreements are undertaken and contracts signed with the same partner. the total number of agreements reflects the total number of separate projects undertaken or entities created. 2. Disclosure 412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening Reporting requirements The reporting organization shall report the following information: Disclosure a.2 When compiling the information specified in Disclosure 412-3.2 include only the agreements and contracts that are significant in terms of size or strategic importance. Significant agreements and contracts can be determined by the level of approval required within an organization for the investment. partners in ventures in regions where the protection of human rights is of significant concern.2. Total number and percentage of significant investment agreements and contracts that include 412-3 human rights clauses or that underwent human rights screening. GRI 412: Human Rights Assessment 2016 9 . or are relationship.1  include the total number of significant investment agreements and contracts finalized during the reporting period that either moved the organization into a position of ownership in another entity. b.

‘American Convention on Human Rights’.  International Labour Organization (ILO) Convention 87. International Labour Organization (ILO) Convention 138. Conventions protecting the rights of individuals who can be impacted by the organization’s work. Conventions 138 and 182 pertain to the elimination of child labor. References The following documents informed the development of this Standard and can be helpful for understanding and applying it. 14. Organization of American States (OAS). ‘Forced Labour Convention’. 1930. International Labour Organization (ILO) Convention 105. ‘Indigenous and Tribal Peoples Convention’. 1948. International Labour Organization (ILO) Convention 111. International Labour Organization (ILO) Convention 100. 6. • United Nations (UN) Convention. 10. ‘African Charter on Human and Peoples’ Rights’. Authoritative intergovernmental instruments: 1. 7. ‘Right to Organise and Collective Bargaining Convention’. • United Nations (UN) Convention. 10 GR