Table A1.

Sustainability index based on GRI standards 2021

Sustainability Index based on GRI Standards 2021Linked to GRI
Environmental sustainability
1. Report on energy consumption and/or efficiency (renewable/nonrenewable)302-1, 302-4
2. Report on the reductions in energy consumption achieved through conservation and efficiency initiatives302-4
3. Report on the efficiency of water and/or water use303-1, 303-2
4. Report on the direct and indirect impacts of activities and/or ownership on biodiversity in terms of land and resources304-1, 304-2
5. Report on greenhouse emissions305-1, 305-2
6. Report on other air emissions305-3
7. Report on emissions reduced through reduction initiatives305-5
8. Report on the impacts of hazardous waste306-3, 306-2
9. Report on recycled materials and spillages306-2, 306-3, 301-2
10. Report on the activities of suppliers that have potential or significant negative impacts on the environment308-2
Social sustainability
1. Report on the total number of employees/employee turnover by gender during the reporting period401-1
2. Report on the activities of independent trade unions as well as company’s policies and procedures regarding employment, conditions and their benefits402-1, 401-2
3. Report on the activities of a committee dealing with employee’s health, work environmental and safety403-1
4. Report on the policies on occupational accidents and diseases in terms of health and safety for employees403-4
5. Report on absence and work-related injuries403-2
6. Report the average number of hours of training that employees have undertaken during the reporting period404-1
7. Report on the type and scope of programmes implemented and assistance provided to upgrade employee skills404-2
8. Report on the percentage of the total number of employees that received a regular performance and career development review during the reporting period404-3
9. Report on salary and remuneration of employees with regard to employees’ gender/age405-1, 405-2
10. Report on the total number of discrimination-related issues during the reporting period and report on the policies/programmes/procedures plans to mitigate nondiscrimination in the organization406-1
11. Report on the organization’s policies for acknowledging freedom of association and collective bargaining407-1
12. Report on the policies in place for excluding the use of child labor directly from the organization’s international operations and indirectly from the organization’s suppliers408-1
13. Report on the policies in place for addressing forced and compulsory labor409-1
14. Report on the policies in place for managing impacts on community in areas affected by the organization’s operations413-1
15. Report on the community intervention projects and/or donations related to society413-1
16. Report on the impacts of intervention projects on the community, both positive and negative413-1, 413-2
17. Report on the total monetary value of financial and in-kind political contributions made directly and indirectly by the organization by country and recipient/beneficiary; and estimates on intervention projects415-1
18. Report on the total number and percentage of significant investment agreements and contracts on human rights, which include human rights clauses/and or screening412-3
19. Report on the policy in place for protecting costumer health and safety during the use of organization’s product/service417-1
20. Report on the policy in place for compliance mechanisms for product information and labeling417-2
21. Report on the policy in place for consumer privacy and its compliance mechanism4118-1
22. Report on the diversity of governance bodies and employees405-1
Governance sustainability
1. Report on the governance structure, including committees of the highest governance body2-9
2. Report on the nomination and selection of the highest governance body2-10
3. Report whether the chair of the highest governance body is also a senior executive in the organization2-11
4. Report on the role of the highest governance body and of senior executives in developing, approving and updating the organization’s purpose, value or mission statements, strategies, policies and goals related to sustainable development2-12
5. Report on how the highest governance body delegates responsibility for managing the organization’s impacts on the economy, environment and people, including: whether it has appointed any senior executives with responsibility for the management of impacts2-13
6. Report on the role of the highest governance body in sustainability reporting in terms of whether the highest governance body is responsible for reviewing and approving the reported information, including the organization’s material topics2-14
7. Report on the measures taken to advance the collective knowledge, skills and experience of the highest governance body on sustainable development2-17
8. Report on the processes for evaluating the performance of the highest governance body in overseeing the management of the organization’s impacts on the economy, environment and people2-18
9. Report on the remuneration policies for members of the highest governance body and senior executives2-19
10. Report on the process for designing remuneration policies and for determining remuneration, including: whether independent highest governance body members or an independent remuneration committee oversees the process for determining remuneration2-20
11. Report on the relevance of sustainable development to the organization and its strategy for contributing to sustainable development2-22
12. Report on the approach to engaging with stakeholders2-29
13. Report on the percentage of total employees covered by collective bargaining agreements2-30
Economic sustainability
1. Report direct economic value generated and distributed201-1
2. Report risk with/opportunities regarding climate change or legislative201-2
3. Report how the organization work with climate change and the cost related to this change201-2
4. Report the retirement plans and present the value of them201-3
5. Report financial assistance provided by externals201-4
6. Report employee wages and compensations202-1
7. Report total monetary value of financial assistance received by the organization from any government during the reporting period, including: tax relief and tax credits; subsidies; investment grants, research and development grants and other relevant types of grant202-4
8. Reported the extent of development of significant infrastructure investments and services supported (current or expected impacts on communities and local economies, including positive and negative impacts where relevant)203-1
9. Report which impact changes in the organization has on welfare/society203-2
10. Report the total number and percentage of operations assessed for risks related to corruption and significant risks related to corruption identified through the risk assessment205-1
11. Report how policies and procedures have been communicated to/governance body members that have received training on anticorruption205-2
12. Report the total number and nature of confirmed incidents of corruption (incidents in which employees were dismissed or disciplined for corruption, incidents when contracts with business partners were terminated or not renewed due to violations related to corruption)205-3
Source(s): Authors’ own compilation

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