General disclosures

Name of the organisation

1. A description of the organisation’s activities.
2. Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.

Location of the organisation’s headquarters

Number of countries where the organisation operates, and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report.

Nature of ownership and legal form

Markets served, including:

• geographic locations where products and services are offered;
• sectors served;
• types of customers and beneficiaries.

Scale of the organisation, including:

• total number of employees;
• total number of operations;
• net sales (for private sector organisations) or net revenues (for public sector organisations);
• total capitalization (for private sector organisations) broken down in terms of debt and equity;
• quantity of products or services provided.

1. Total number of employees by employment contract (permanent and temporary), by gender.
2. Total number of employees by employment contract (permanent and temporary), by region.
3. Total number of employees by employment type (full-time and part-time), by gender.
4. Whether a significant portion of the organisation’s activities are performed by workers who are not employees. If applicable, a description of the nature and scale of work performed by workers who are not employees.
5. Any significant variations in the numbers reported in Disclosures 102-8-a, 102-8-b, and 102-8-c (such as seasonal variations in the tourism or agricultural industries).
6. An explanation of how the data have been compiled, including any assumptions made.

A description of the organisation’s supply chain, including its main elements as they relate to the organisation’s activities, primary brands, products, and services.

Significant changes to the organisation’s size, structure, ownership, or supply chain, including:

• Changes in the location of, or changes in, operations, including facility openings, closings, and expansions;
• Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organisations);
• Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination.

Whether and how the organisation applies the Precautionary Principle or approach.

A list of externally-developed economic, environmental and social charters, principles, or other initiatives to which the organisation subscribes, or which it endorses.

A list of the main memberships of industry or other associations, and national or international advocacy organisations.

A list of the main memberships of industry or other associations, and national or international advocacy organisations.

A description of key impacts, risks, and opportunities.

A description of the organisation’s values, principles, standards, and norms of behaviour.

A description of internal and external mechanisms for:

• Seeking advice about ethical and lawful behaviour, and organisational integrity;
• Reporting concerns about unethical or unlawful behaviour, and organisational integrity.

1. Governance structure of the organisation, including committees of the highest governance body.
2. Committees responsible for decision-making on economic, environmental, and social topics.

Process for delegating authority for economic, environmental, and social topics from the highest governance body to senior executives and other employees.

1. Whether the organisation has appointed an executive-level position or positions with responsibility for economic, environmental, and social topics.
2. Whether post holders report directly to the highest governance body.

1. Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics.
2. If consultation is delegated, describe to whom it is delegated and how the resulting feedback is provided to the highest governance body.

Composition of the highest governance body and its committees by:

• executive or non-executive;
• independence;
• tenure on the governance body;
• number of each individual’s other significant positions and commitments, and the
• nature of the commitments;
• gender;
• membership of under-represented social groups;
• competencies relating to economic, environmental, and social topics;
• stakeholder representation.

1. Whether the chair of the highest governance body is also an executive officer in the organisation.
2. If the chair is also an executive officer, describe his or her function within the organisation’s management and the reasons for this arrangement.

1. Nomination and selection processes for the highest governance body and its committees.
2. Criteria used for nominating and selecting highest governance body members, including whether and how:
   • stakeholders (including shareholders) are involved;
   • diversity is considered;
   • independence is considered;
   • expertise and experience relating to economic, environmental, and social topics are considered.

1. Processes for the highest governance body to ensure conflicts of interest are avoided and managed.
2. Whether conflicts of interest are disclosed to stakeholders, including, as a minimum:
   • Cross-board membership;
   • Cross-shareholding with suppliers and other stakeholders;
   • Existence of controlling shareholder;
   • Related party disclosures.

Highest governance body’s and senior executives’ roles in the development, approval, and updating of the organisation’s purpose, value or mission statements, strategies, policies, and goals related to economic, environmental, and social topics.

Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental, and social topics.

1. Processes for evaluating the highest governance body’s performance with respect to governance of economic, environmental, and social topics.
2. Whether such evaluation is independent or not, and its frequency.
3. Whether such evaluation is a self-assessment.
4. 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 organisational practice.

1. Highest governance body’s role in identifying and managing economic, environmental, and social topics and their impacts, risks, and opportunities – including its role in the implementation of due diligence processes.
2. 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.

Highest governance body’s role in reviewing the effectiveness of the organisation’s risk management processes for economic, environmental, and social topics.

Frequency of the highest governance body’s review of economic, environmental, and social topics and their impacts, risks, and opportunities.

The highest committee or position that formally reviews and approves the organisation’s sustainability report and ensures that all material topics are covered.

Process for communicating critical concerns to the highest governance body.

1. Total number and nature of critical concerns that were communicated to the highest governance body.
2. Mechanism(s) used to address and resolve critical concerns.

1. Remuneration policies for the highest governance body and senior executives for the following types of remuneration:
   • Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses, and deferred or vested shares;
   • Sign-on bonuses or recruitment incentive payments;
   • Termination payments;
   • Clawbacks;
   • Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees.
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.

1. Process for determining remuneration.
2. Whether remuneration consultants are involved in determining remuneration and whether they are independent of management.
3. Any other relationships that the remuneration consultants have with the organisation.

1. How stakeholders’ views are sought and taken into account regarding remuneration.
2. If applicable, the results of votes on remuneration policies and proposals.

Ratio of the annual total compensation for the organisation’s highest-paid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highest-paid individual) in the same country.

Ratio of the percentage increase in annual total compensation for the organisation’s highest-paid 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.

A list of stakeholder groups engaged by the organisation.

Percentage of total employees covered by collective bargaining agreements.

The basis for identifying and selecting stakeholders with whom to engage.

The organisation’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process.

Key topics and concerns that have been raised through stakeholder engagement, including:

• How the organisation has responded to those key topics and concerns, including through its reporting;
• the stakeholder groups that raised each of the key topics and concerns.

1. A list of all entities included in the organisation’s consolidated financial statements or equivalent documents.
2. Whether any entity included in the organisation’s consolidated financial statements or equivalent documents is not covered by the report.

1. An explanation of the process for defining the report content and the topic Boundaries.
2. An explanation of how the organisation has implemented the Reporting Principles for defining report content.

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, and the reasons for such restatements.

Significant changes from previous reporting periods in the list of material topics and topic boundaries.

Reporting period for the information provided.

If applicable, the date of the most recent previous report.

Reporting cycle

The contact point for questions regarding the report or its contents.

1. The claim made by the organisation, if it has prepared a report in accordance with the GRI
2. Standards, either:
   • ‘This report has been prepared in accordance with the GRI Standards: Core option’;
   • ‘This report has been prepared in accordance with the GRI Standards: Comprehensive option’.

1. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.
2. For each disclosure, the content index shall include:
   • the number of the disclosure (for disclosures covered by the GRI Standards);
   • the page number(s) or URL(s) where the information can be found, either within the report or in other published materials;
   • if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.

1. A description of the organisation’s policy and current practice with regard to seeking external assurance for the report.
2. If the report has been externally assured:
   • A reference to the external assurance report, statements, or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
   • The relationship between the organisation and the assurance provider;
   • Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organisation’s sustainability report.