| Statement of use |
We will report from April 2025 to March 2026 with reference to the GRI Standards. |
|---|---|
| GRI 1 used |
GRI 1 : Fundamentals 2021 |
| Applicable GRI Sector Standard(s) |
We will refer to the applicable sectoral standards as soon as they are published. |
GRI Standards Comparison Table
Universal Standard
GRI 2: General Disclosures 2021
1. The organization and its reporting practices
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 2-1 | Organizational details | |
| 2-2 | Entities included in the organization’s sustainability reporting |
Sustainability / Sustainability Information Disclosure Policy |
| 2-3 | Reporting period, frequency and contact point |
Sustainability / Sustainability Information Disclosure Policy |
| 2-4 | Restatements of information | There are no restatements of information. |
| 2-5 | External assurance |
Environment / Climate Change / Metrics and Targets / Third-party Verification of Data Environment / Circular Economy / Metrics and Targets / Third-party Verification of Data |
2. Activities and workers
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 2-6 | Activities, value chain and other business relationships | |
| 2-7 | Employees | |
| 2-8 | Workers who are not employees | |
3. Governance
4. Strategy, policies and practices
5. Stakeholder engagement
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 2-29 | Approach to stakeholder engagement |
Sustainability Governance Structure / Sustainability Governance Structure / Education and Awareness |
| 2-30 | Collective bargaining agreements | |
GRI 3 : Material Topics 2021
200 : Economic
GRI 201 : Economic Performance 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 201-1 | Direct economic value generated and distributed | |
| 201-2 | Financial implications and other risks and opportunities due to climate change |
Environment / Climate Change / Strategy / Risk and Opportunity Due to Climate Change |
| 201-3 | Defined benefit plan obligations and other retirement plans | |
| 201-4 | Financial assistance received from government | |
GRI 202 : Market Presence 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | |
| 202-2 | Proportion of senior management hired from the local community | ─ |
GRI 203 : Indirect Economic Impacts 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 203-1 | Infrastructure investments and services supported | |
| 203-2 | Significant indirect economic impacts | |
GRI 204 : Procurement Practices 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 204-1 | Proportion of spending on local suppliers | ─ |
GRI 205 : Anti-corruption 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 205-1 | Operations assessed for risks related to corruption | |
| 205-2 | Communication and training about anti-corruption policies and procedures | |
| 205-3 | Confirmed incidents of corruption and actions taken | |
GRI 206 : Anti-competitive Behavior 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | |
GRI 207 : Tax 2019
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 207-1 | Approach to tax | |
| 207-2 | Tax governance, control, and risk management | |
| 207-3 | Stakeholder engagement and management of concerns related to tax |
Governance / Compliance / Tax Compliance / Risk Management / Tax Stakeholder Engagement & Management |
| 207-4 | Country-by-country reporting | |
300 : Environmental
GRI 101: Biodiversity 2024
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 101-1 | Policies to halt and reverse biodiversity loss | |
| 101-2 | Management of biodiversity impacts |
Environment / Natural Capital and Biodiversity / Risk Management |
| 101-3 | Access and benefit-sharing | ─ |
| 101-4 | Identification of biodiversity impacts |
Environment / Natural Capital and Biodiversity / Risk Management |
| 101-5 | Locations with biodiversity impacts |
Environment / Natural Capital and Biodiversity / Initiatives |
| 101-6 | Direct drivers of biodiversity loss |
Environment / Natural Capital and Biodiversity / Initiatives |
| 101-7 | Changes to the state of biodiversity |
Environment / Natural Capital and Biodiversity / Initiatives |
| 101-8 | Ecosystem services | ─ |
GRI 301 : Materials 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 301-1 | Materials used by weight or volume | ─ |
| 301-2 | Recycled input materials used | ─ |
| 301-3 | Reclaimed products and their packaging materials | ─ |
GRI 302 : Energy 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 302-1 | Energy consumption within the organization | |
| 302-2 | Energy consumption outside of the organization | |
| 302-3 | Energy intensity | |
| 302-4 | Reduction of energy consumption | |
| 302-5 | Reductions in energy requirements of products and services | |
GRI 303 : Water and Effluents 2018
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 303-1 | Interactions with water as a shared resource |
Environment / Circular Economy / Risk Management / Water Risks Management |
| 303-2 | Management of water discharge-related impacts |
Environment / Circular Economy / Risk Management / Water Risks Management |
| 303-3 | Water withdrawal | |
| 303-4 | Water discharge | |
| 303-5 | Water consumption | |
GRI 305 : Emissions 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 305-1 | Direct (Scope 1) GHG emissions | |
| 305-2 | Energy indirect (Scope 2) GHG emissions | |
| 305-3 | Other indirect (Scope 3) GHG emissions | |
| 305-4 | GHG emissions intensity | |
| 305-5 | Reduction of GHG emissions | |
| 305-6 | Emissions of ozone-depleting substances (ODS) | |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | |
GRI 306 : Waste 2020
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 306-1 | Waste generation and significant waste-related impacts | ─ |
| 306-2 | Management of significant waste-related impacts |
Environment / Circular Economy / Risk Management / Waste Management |
| 306-3 | Waste generated |
Environment / Circular Economy / Risk Management / Metrics and Targets |
| 306-4 | Waste diverted from disposal |
Environment / Circular Economy / Risk Management / Metrics and Targets |
| 306-5 | Waste directed to disposal |
Environment / Circular Economy / Risk Management / Metrics and Targets |
GRI 308 : Supplier Environmental Assessment 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 308-1 | New suppliers that were screened using environmental criteria | ─ |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | ─ |
400 : Social
GRI 401 : Employment 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 401-1 | New employee hires and employee turnover | |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | ─ |
| 401-3 | Parental leave | |
GRI 402 : Labor/Management Relations 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 402-1 | Minimum notice periods regarding operational changes | ─ |
GRI 403 : Occupational Health and Safety 2018
GRI 404 : Training and Education 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 404-1 | Average hours of training per year per employee | |
| 404-2 | Programs for upgrading employee skills and transition assistance programs |
Society / Human Resource Management/Human Resource Development / Initiatives |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | |
GRI 405 : Diversity and Equal Opportunity 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 405-1 | Diversity of governance bodies and employees |
Society / Human Resource Management/Human Resource Development / Metrics and Targets Society / Diversity, Equity, and Inclusion / Metrics and Targets |
| 405-2 | Ratio of basic salary and remuneration of women to men | |
GRI 406 : Non-discrimination 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 406-1 | Incidents of discrimination and corrective actions taken | |
GRI 407 : Freedom of Association and Collective Bargaining 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
Society / Human Rights / Risk Management / Human Rights Due Diligence |
GRI 408 : Child Labor 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 408-1 | Operations and suppliers at significant risk for incidents of child labor |
Society / Human Rights / Risk Management / Human Rights Due Diligence |
GRI 409 : Forced or Compulsory Labor 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor |
Society / Human Rights / Risk Management / Human Rights Due Diligence |
GRI 410 : Security Practices 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 410-1 | Security personnel trained in human rights policies or procedures | ─ |
GRI 411 : Rights of Indigenous Peoples 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 411-1 | Incidents of violations involving rights of indigenous peoples | ─ |
GRI 413 : Local Communities 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 413-1 | Operations with local community engagement, impact assessments, and development programs |
Society / Corporate Citizenship / Corporate Citizenship (Social Contribution Activities) Society / Corporate Citizenship / Main Social Contribution Activity Initiatives |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | ─ |
GRI 414 : Supplier Social Assessment 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 414-1 | New suppliers that were screened using social criteria | ─ |
| 414-2 | Negative social impacts in the supply chain and actions taken | ─ |
GRI 415 : Public Policy 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 415-1 | Political contributions | |
GRI 416 : Customer Health and Safety 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 416-1 | Assessment of the health and safety impacts of product and service categories | |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services |
Society /Quality and Product Safety / Metrics and Targets / Number of Law Violations |
GRI 417 : Marketing and Labeling 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 417-1 | Requirements for product and service information and labeling | |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | |
| 417-3 | Incidents of non-compliance concerning marketing communications |
Society /Quality and Product Safety / Metrics and Targets / Number of Law Violations |
GRI 418 : Customer Privacy 2016
| GRI Standards Reporting Requirements | Webpages | |
|---|---|---|
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | |