G3.1 Content Index – GRI Application Level C

1.1

Statement from the most senior decision-maker of the organization.

8

2.1

Name of the organization.

IFC

2.2

Primary brands, products, and/or services.

2 and 16

2.3

Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.

2

2.4

Location of organization’s headquarters.

3

2.5

Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.

3

2.6

Nature of ownership and legal form.

63

2.7

Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).

2, 3, 16
and 17

2.8

Scale of the reporting organization.

4 and 17

2.9

Significant changes during the reporting period regarding size, structure, or ownership.

N/A

2.10

Awards received in the reporting period.

31

3.1

Reporting period (e.g., fiscal/calendar year) for information provided.

IFC

3.2

Date of most recent previous report (if any).

IFC

3.3

Reporting cycle (annual, biennial, etc.)

IFC

3.4

Contact point for questions regarding the report or its contents.

IBC

3.5

Process for defining report content.

IFC

3.6

Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance.

IFC

3.7

State any specific limitations on the scope or boundary of the report (see completeness principle for explanation of scope).

IFC

3.8

Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.

N/A

3.10

Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g.,mergers/acquisitions, change of base years/periods, nature of business, measurement methods).

N/A

3.11

Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.

N/A

3.12

Table identifying the location of the Standard Disclosures in the report.

87

4.1

Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.

16 to 25

4.2

Indicate whether the Chair of the highest governance body is also an executive officer.

6 and 19

4.3

For organizations that have a unitary Board structure, state the number and gender of members of the highest governance body that are independent and/or non-executive members.

20

4.4

Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.

24

4.14

List of stakeholder groups engaged by the organization.

24

4.15

Basis for identification and selection of stakeholders with whom to engage.

24

EC1

Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.

37

EC2

Financial implications and other risks and opportunities for the organization’s activities due to climate change.

NR

EC3

Coverage of the organization’s defined benefit plan obligations.

N/A

EC4

Significant financial assistance received from government.

36

EC5

Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation.

NR

EC6

Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.

NR

EC7

Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation.

28

EC8

Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement.

32

EC9

Understanding and describing significant indirect economic impacts, including the extent of impacts.

NR

EN1

Materials used by weight or volume.

35

EN2

Percentage of materials used that are recycled input materials.

35

EN3

Direct energy consumption by primary energy source.

NR

EN4

Indirect energy consumption by primary source.

NR

EN5

Energy saved due to conservation and efficiency improvements.

NR

EN6

Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives.

35

EN7

Initiatives to reduce indirect energy consumption and reductions achieved.

NR

EN8

Total water withdrawal by source.

35

EN9

Water sources significantly affected by withdrawal of water.

NR

EN10

Percentage and total volume of water recycled and reused.

35

EN11

Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.

34

EN12

Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.

N/A

EN13

Habitats protected or restored.

NR

EN14

Strategies, current actions, and future plans for managing impacts on biodiversity.

NR

EN15

Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.

N/A

EN16

Total direct and indirect greenhouse gas emissions by weight.

NR

EN17

Other relevant indirect greenhouse gas emissions by weight.

NR

EN18

Initiatives to reduce greenhouse gas emissions and reductions achieved.

11 and 35

EN19

Emissions of ozone-depleting substances by weight.

NR

EN20

NOx, SOx, and other significant air emissions by type and weight.

NR

EN21

Total water discharge by quality and destination.

NR

EN22

Total weight of waste by type and disposal method.

34 and 35

EN23

Total number and volume of significant spills.

11 and 34

EN24

Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.

N/A

EN25

Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization’s discharges of water and runoff.

NR

EN26

Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.

NR

EN27

Percentage of products sold and their packaging materials that are reclaimed by category.

N/A

EN28

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations.

12

EN29

Significant environmental impacts of transporting products and other goods and materials used for the organization’s operations, and transporting members of the workforce.

NR

EN30

Total environmental protection expenditures and investments by type.

NR

LA1

Total workforce by employment type, employment contract, and region, broken down by gender.

28

LA2

Total number and rate of new employee hires and employee turnover by age group, gender, and region.

29

LA3

Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations.

NR

LA15

Return to work and retention rates after parental leave, by gender.

NR

LA4

Percentage of employees covered by collective bargaining agreements.

NR

LA5

Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements.

NR

LA6

Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs.

NR

LA7

Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region and by gender.

31 to 32

LA8

Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.

31

LA9

Health and safety topics covered in formal agreements with trade unions.

NR

LA10

Average hours of training per year per employee by gender, and by employee category.

31

LA11

Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.

31

LA12

Percentage of employees receiving regular performance and career development reviews, by gender.

NR

LA13

Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity.

20 and 28

LA14

Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation.

NR

HR1

Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening.

NR

HR2

Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken.

NR

HR3

Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.

31

HR4

Total number of incidents of discrimination and actions taken.

29

HR5

Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights.

NR

HR6

Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor.

NR

HR7

Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor.

NR

HR8

Percentage of security personnel trained in the organization’s policies or procedures concerning aspects of human rights that are relevant to operations.

NR

HR9

Total number of incidents of violations involving rights of indigenous people and actions taken.

NR

HR10

Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments.

NR

HR11

“Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms.”

NR

SO1

Percentage of operations with implemented local community engagement, impact assessments, and development programs.

32

SO9

Operations with significant potential or actual negative impacts on local communities.

NR

SO10

Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities.

NR

SO2

Percentage and total number of business units analyzed for risks related to corruption.

NR

SO3

Percentage of employees trained in organization’s anti-corruption policies and procedures.

NR

SO4

Actions taken in response to incidents of corruption.

NR

SO5

Public policy positions and participation in public policy development and lobbying.

NR

SO6

Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.

18

SO7

Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.

NR

SO8

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations.

NR

PR1

Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.

NR

PR2

Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes.

NR

PR3

Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.

NR

PR4

Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.

NR

PR5

Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.

NR

PR6

Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.

NR

PR7

Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes.

NR

PR8

Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.

NR

PR9

Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services.

NR