Table A1.

List of disclosure items

Environmental index, max 12Social index, max 7
  • Greenhouse gas emissions Scope 1 information

  • Greenhouse gas emissions Scope 2 information

  • Greenhouse gas emissions Scope 3 information

  • Energy usage/consumption information

  • Water usage/consumption information

  • Information on the wastes generated in the firm

  • Information on waste recycling by the firm

  • Environmental obligations and initiatives information

  • Information on alternative energy usage/conservation

  • Information on measures to reduce emissions

  • Other air emissions information

  • Impacts of operations on biodiversity and land

  • Employee training and growth information

  • Information on employees in the company

  • Community support initiatives information

  • Retirement benefits for employees

  • Employee compensation information, employee health and safety information

  • Information on support for businesses, local content and youth empowerment

Source(s): Adopted and modified from GRI 2021 guidelines, Argento et al. (2019) and Abang’a and Tauringana (2024) 

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