Topic-specific standards

1. Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organisation’s global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components:
   • Direct economic value generated: revenues;
   • Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments;
   • Economic value retained: ‘direct economic value generated’ less ‘economic value distributed’.
2. Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance.

Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including:

• a description of the risk or opportunity and its classification as either physical, regulatory, or other;
• a description of the impact associated with the risk or opportunity;
• the financial implications of the risk or opportunity before action is taken;
• the methods used to manage the risk or opportunity;
• the costs of actions taken to manage the risk or opportunity.

1. If the plan’s liabilities are met by the organisation’s general resources, the estimated value of those liabilities.
2. If a separate fund exists to pay the plan’s pension liabilities:
   • the extent to which the scheme’s liabilities are estimated to be covered by the assets that have been set aside to meet them;
   • the basis on which that estimate has been arrived at;
   • when that estimate was made.
3. If a fund set up to pay the plan’s pension liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work towards full coverage, and the timescale, if any, by which the employer hopes to achieve full coverage.
4. Percentage of salary contributed by employee or employer.
5. Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact.

1. Total monetary value of financial assistance received by the organisation 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 grant;
   • awards;
   • royalty holidays;
   • financial assistance from Export Credit Agencies (ECAs);
   • financial incentives;
   • other financial benefits received or receivable from any government for any operation.
2. The information in 201-4-a by country.
3. Whether, and the extent to which, any government is present in the shareholding structure.

1. When a significant proportion of employees are compensated based on wages subject to minimum wage rules, report the relevant ratio of the entry level wage by gender at significant locations of operation to the minimum wage.
2. When a significant proportion of other workers (excluding employees) performing the organisation’s activities are compensated based on wages subject to minimum wage rules, describe the actions taken to determine whether these workers are paid above the minimum wage.
3. Whether a local minimum wage is absent or variable at significant locations of operation, by gender. In circumstances in which different minimums can be used as a reference, report which minimum wage is being used.
4. The definition used for ‘significant locations of operation’.

1. Percentage of senior management at significant locations of operation that are hired from the local community.
2. The definition used for ‘senior management’.
3. The organisation’s geographical definition of ‘local’.
4. The definition used for ‘significant locations of operation’.

1. Extent of development of significant infrastructure investments and services supported.
2. Current or expected impacts on communities and local economies, including positive and negative impacts where relevant.
3. Whether these investments and services are commercial, in-kind, or pro bono engagements.

1. Examples of significant identified indirect economic impacts of the organisation, including positive and negative impacts.
2. Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas.

1. Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation (such as percentage of products and services purchased locally).
2. The organisation’s geographical definition of ‘local’.
3. The definition used for ‘significant locations of operation’.

1. Total number and percentage of operations assessed for risks related to corruption.
2. Significant risks related to corruption identified through the risk assessment.

1. Total number and percentage of governance body members that the organisation’s anti-corruption policies and procedures have been communicated to, broken down by region.
2. Total number and percentage of employees that the organisation’s anti-corruption policies and procedures have been communicated to, broken down by employee category and region.
3. Total number and percentage of business partners that the organisation’s anti-corruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organisation’s anti-corruption policies and procedures have been communicated to any other persons or organisations.
4. Total number and percentage of governance body members that have received training on anti-corruption, broken down by region.
5. Total number and percentage of employees that have received training on anti-corruption, broken down by employee category and region.

1. Total number and nature of confirmed incidents of corruption.
2. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption.
3. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption.
4. Public legal cases regarding corruption brought against the organisation or its employees during the reporting period and the outcomes of such cases.

1. Number of legal actions pending or completed during the reporting period regarding anti-competitive behaviour and violations of anti-trust and monopoly legislation in which the organisation has been identified as a participant.
2. Main outcomes of completed legal actions, including any decisions or judgments.

1. Total weight or volume of materials that are used to produce and package the organisation’s primary products and services during the reporting period, by:
   • non-renewable materials used;
   • renewable materials used.

Percentage of recycled input materials used to manufacture the organisation’s primary products and services.

1. Percentage of reclaimed products and their packaging materials for each product category.
2. How the data for this disclosure have been collected.

1. Total fuel consumption within the organisation from non-renewable sources, in joules or multiples, and including fuel types used.
2. Total fuel consumption within the organisation from renewable sources, in joules or multiples, and including fuel types used.
3. In joules, watt-hours or multiples, the total:
   • electricity consumption
   • heating consumption
   • cooling consumption
   • steam consumption
4. In joules, watt-hours or multiples, the total:
   • electricity sold
   • heating sold
   • cooling sold
   • steam sold
5. Total energy consumption within the organisation, in joules or multiples.
6. Standards, methodologies, assumptions, and/or calculation tools used.
7. Source of the conversion factors used.

1. Energy consumption outside of the organisation, in joules or multiples.
2. Standards, methodologies, assumptions, and/or calculation tools used.
3. Source of the conversion factors used.

1. Energy intensity ratio for the organisation.
2. Organisation-specific metric (the denominator) chosen to calculate the ratio.
3. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all.
4. Whether the ratio uses energy consumption within the organisation, outside of it, or both.

1. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
2. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all.
3. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
4. Standards, methodologies, assumptions, and/or calculation tools used

1. Reductions in energy requirements of sold products and services achieved during the reporting period, in joules or multiples.
2. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
3. Standards, methodologies, assumptions, and/or calculation tools used.

1. A description of how the organisation interacts with water, including how and where water is withdrawn, consumed, and discharged, and the water-related impacts caused or contributed to, or directly linked to the organisation’s activities, products or services by a business relationship (e.g., impacts caused by runoff).
2. A description of the approach used to identify water-related impacts, including the scope of assessments, their timeframe, and any tools or methodologies used.
3. A description of how water-related impacts are addressed, including how the organisation works with stakeholders to steward water as a shared resource, and how it engages with suppliers or customers with significant water-related impacts.
4. An explanation of the process for setting any water-related goals and targets that are part of the organisation’s management approach, and how they relate to public policy and the local context of each area with water stress.

1. A description of any minimum standards set for the quality of effluent discharge, and how these minimum standards were determined, including:
   • how standards for facilities operating in locations with no local discharge requirements;
   • were determined;
   • any internally developed water quality standards or guidelines;
   • any sector-specific standards considered;
   • whether the profile of the receiving waterbody was considered.

1. Total water withdrawal from all areas in megaliters, and a breakdown of this total by the following sources, if applicable:
   • Surface water;
   • Groundwater;
   • Seawater;
   • Produced water;
   • Third-party water.
2. Total water withdrawal from all areas with water stress in megaliters, and a breakdown of this total by the following sources, if applicable:
   • Surface water;
   • Groundwater;
   • Seawater;
   • Produced water;
   • Third-party water, and a breakdown of this total by the withdrawal sources listed above.
3. A breakdown of total water withdrawal from each of the sources listed in Disclosures 303-3-a and 303-3-b in megaliters by the following categories:
   • Freshwater (≤1,000 mg/L Total Dissolved Solids);
   • Other water (>1,000 mg/L Total Dissolved Solids).
4. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.

1. Total water discharge to all areas in megaliters, and a breakdown of this total by the following types of destination, if applicable:
   • Surface water;
   • Groundwater;
   • Seawater;
   • Third-party water, and the volume of this total sent for use to other organisations, if applicable.
2. A breakdown of total water discharge to all areas in megaliters by the following categories:
   • Freshwater (≤1,000 mg/L Total Dissolved Solids);
   • Other water (>1,000 mg/L Total Dissolved Solids).
3. Total water discharge to all areas with water stress in megaliters, and a breakdown of this total by the following categories:
   • Freshwater (≤1,000 mg/L Total Dissolved Solids);
   • Other water (>1,000 mg/L Total Dissolved Solids).
4. Priority substances of concern for which discharges are treated, including:
   • how priority substances of concern were defined, and any international standard, authoritative list, or criteria used;
   • the approach for setting discharge limits for priority substances of concern;
   • number of incidents of non-compliance with discharge limits.
5. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.

1. Total water consumption from all areas in megaliters.
2. Total water consumption from all areas with water stress in megaliters.
3. Change in water storage in megaliters, if water storage has been identified as having a significant water-related impact.
4. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used, including whether the information is calculated, estimated, modelled, or sourced from direct measurements, and the approach taken for this, such as the use of any sector-specific factors.

1. For each operational site owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas, the following information:
   • Geographic location;
   • Subsurface and underground land that may be owned, leased, or managed by the organisation;
   • Position in relation to the protected area (in the area, adjacent to, or containing portions of the protected area) or the high biodiversity value area outside protected areas;
   • Type of operation (office, manufacturing or production, or extractive);
   • Size of operational site in km2 (or another unit, if appropriate);
   • Biodiversity value characterized by the attribute of the protected area or area of high biodiversity value outside the protected area (terrestrial, freshwater, or maritime ecosystem);
   • Biodiversity value characterized by listing of protected status (such as IUCN Protected Area Management Categories, Ramsar Convention, national legislation).

1. Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following:
   • Construction or use of manufacturing plants, mines, and transport infrastructure;
   • Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources);
   • Introduction of invasive species, pests, and pathogens;
   • Reduction of species;
   • Habitat conversion;
   • Changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level).
2. Significant direct and indirect positive and negative impacts with reference to the following:
   • Species affected;
   • Extent of areas impacted;
   • Duration of impacts;
   • Reversibility or irreversibility of the impacts.

1. Size and location of all habitat areas protected or restored, and whether the success of the restoration measure was or is approved by independent external professionals.
2. Whether partnerships exist with third parties to protect or restore habitat areas distinct from where the organisation has overseen and implemented restoration or protection measures.
3. Status of each area based on its condition at the close of the reporting period.
4. Standards, methodologies, and assumptions used

1. Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the operations of the organisation, by level of extinction risk:
   • Critically endangered
   • Endangered
   • Vulnerable
   • Near threatened
   • Least concern

1. Gross direct (Scope 1) GHG emissions in metric tons of CO₂ equivalent.
2. Gases included in the calculation; whether CO₂, CH₄, N₂O, HFCs, PFCs, SF₆, NF₃,
3. Biogenic CO₂ emissions in metric tons of CO₂ equivalent.
4. Base year for the calculation, if applicable, including:
   • the rationale for choosing it;
   • emissions in the base year;
   • the context for any significant changes in emissions that triggered recalculations of base year emissions.
5. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
6. Consolidation approach for emissions; whether equity share, financial control, or operational control.
7. Standards, methodologies, assumptions, and/or calculation tools used

1. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO₂ equivalent.
2. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO₂ equivalent.
3. If available, the gases included in the calculation; whether CO₂, CH₄, N₂O, HFCs, PFCs, SF₆, NF₃, or all.
4. Base year for the calculation, if applicable, including:
   • rationale for choosing it;
   • emissions in the base year;
   • the context for any significant changes in emissions that triggered recalculations of base year emissions.
5. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
6. Consolidation approach for emissions; whether equity share, financial control, or operational control.
7. Standards, methodologies, assumptions, and/or calculation tools used

1. Gross other indirect (Scope 3) GHG emissions in metric tons of CO₂ equivalent.
2. If available, the gases included in the calculation; whether CO₂, CH₄, N₂O, HFCs, PFCs, SF₆, NF₃, or all.
3. Biogenic CO₂ emissions in metric tons of CO₂ equivalent.
4. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.
5. Base year for the calculation, if applicable, including:
   • the rationale for choosing it;
   • emissions in the base year;
   • the context for any significant changes in emissions that triggered recalculations of base year emissions.
6. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
7. Standards, methodologies, assumptions, and/or calculation tools used

1. GHG emissions intensity ratio for the organisation.
2. Organisation-specific metric (the denominator) chosen to calculate the ratio.
3. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
4. Gases included in the calculation; whether CO₂, CH₄, N₂O, HFCs, PFCs, SF₆, NF₃, or all.

1. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO₂ equivalent.
2. Gases included in the calculation; whether CO₂, CH₄, N₂O, HFCs, PFCs, SF₆, NF₃, or all.
3. Base year or baseline, including the rationale for choosing it.
4. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
5. Standards, methodologies, assumptions, and/or calculation tools used.

1. Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane) equivalent.
2. Substances included in the calculation.
3. Source of the emission factors used.
4. Standards, methodologies, assumptions, and/or calculation tools used

1. Significant air emissions, in kilograms or multiples, for each of the following:
   • NO_x
   • SO_x
   • Persistent organic pollutants (POP)
   • Volatile organic compounds (VOC)
   • Hazardous air pollutants (HAP)
   • Particulate matter (PM)
   • Other standard categories of air emissions identified in relevant regulations.
2. Source of the emission factors used.
3. Standards, methodologies, assumptions, and/or calculation tools used.

1. Total volume of planned and unplanned water discharges by:
   • destination;
   • quality of the water, including treatment method;
   • whether the water was reused by another organisation.
2. Standards, methodologies, and assumptions used.

1. Total weight of hazardous waste, with a breakdown by the following disposal methods where applicable:
   • Reuse
   • Recycling
   • Composting
   • Recovery, including energy recovery
   • Incineration (mass burn)
   • Deep well injection
   • Landfill
   • On-site storage
   • Other (to be specified by the organisation)
2. Total weight of non-hazardous waste, with a breakdown by the following disposal methods where applicable:
   • Reuse
   • Recycling
   • Composting
   • Recovery, including energy recovery
   • Incineration (mass burn)
   • Deep well injection
   • Landfill
   • On-site storage
   • Other (to be specified by the organisation)
3. How the waste disposal method has been determined:
   • Disposed of directly by the organisation, or otherwise directly confirmed
   • Information provided by the waste disposal contractor
   • Organisational defaults of the waste disposal contractor

1. Total number and total volume of recorded significant spills.
2. The following additional information for each spill that was reported in the organisation’s financial statements:
   • Location of spill;
   • Volume of spill;
   • Material of spill, categorized by: oil spills (soil or water surfaces), fuel spills (soil or water surfaces), spills of wastes (soil or water surfaces), spills of chemicals (mostly soil or water surfaces), and other (to be specified by the organisation).
3. Impacts of significant spills

1. Total weight for each of the following:
   • Hazardous waste transported
   • Hazardous waste imported
   • Hazardous waste exported
   • Hazardous waste treated
2. Percentage of hazardous waste shipped internationally.
3. Standards, methodologies, and assumptions used.

Water bodies and related habitats that are significantly affected by water discharges and/or runoff, including information on:

• the size of the water body and related habitat;
• whether the water body and related habitat is designated as a nationally or internationally protected area;
• the biodiversity value, such as total number of protected species.

1. Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations in terms of:
   • total monetary value of significant fines;
   • total number of non-monetary sanctions;
   • cases brought through dispute resolution mechanisms.
2. If the organisation has not identified any non-compliance with environmental laws and/or regulations, a brief statement of this fact is sufficient.

Percentage of new suppliers that were screened using environmental criteria.

1. Number of suppliers assessed for environmental impacts.
2. Number of suppliers identified as having significant actual and potential negative environmental impacts.
3. Significant actual and potential negative environmental impacts identified in the supply chain.
4. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment.
5. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why.

1. Total number and rate of new employee hires during the reporting period, by age group, gender and region.
2. Total number and rate of employee turnover during the reporting period, by age group, gender and region.

1. Benefits which are standard for full-time employees of the organisation but are not provided to temporary or part-time employees, by significant locations of operation. These include, as a minimum:
   • life insurance;
   • health care;
   • disability and invalidity coverage;
   • parental leave;
   • retirement provision;
   • stock ownership;
   • others.
2. The definition used for ‘significant locations of operation’.

1. Total number of employees that were entitled to parental leave, by gender.
2. Total number of employees that took parental leave, by gender.
3. Total number of employees that returned to work in the reporting period after parental leave ended, by gender.
4. Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender.
5. Return to work and retention rates of employees that took parental leave, by gender.

1. Minimum number of weeks’ notice typically provided to employees and their representatives prior to the implementation of significant operational changes that could substantially affect them.
2. For organisations with collective bargaining agreements, report whether the notice period and provisions for consultation and negotiation are specified in collective agreements.

1. A statement of whether an occupational health and safety management system has been implemented, including whether:
   • the system has been implemented because of legal requirements and, if so, a list of the requirements;
   • the system has been implemented based on recognized risk management and/or management system standards/guidelines and, if so, a list of the standards/guidelines.
2. A description of the scope of workers, activities, and workplaces covered by the occupational health and safety management system, and an explanation of whether and, if so, why any workers, activities, or workplaces are not covered.

1. A description of the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls in order to eliminate hazards and minimize risks, including:
   • how the organisation ensures the quality of these processes, including the competency of persons who carry them out;
   • how the results of these processes are used to evaluate and continually improve the occupational health and safety management system.
2. A description of the processes for workers to report work-related hazards and hazardous situations, and an explanation of how workers are protected against reprisals.
3. A description of the policies and processes for workers to remove themselves from work situations that they believe could cause injury or ill health, and an explanation of how workers are protected against reprisals.
4. A description of the processes used to investigate work-related incidents, including the processes to identify hazards and assess risks relating to the incidents, to determine corrective actions using the hierarchy of controls, and to determine improvements needed in the occupational health and safety management system.

A description of the occupational health services’ functions that contribute to the identification and elimination of hazards and minimization of risks, and an explanation of how the organisation ensures the quality of these services and facilitates workers’ access to them.

1. A description of the processes for worker participation and consultation in the development, implementation, and evaluation of the occupational health and safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers.
2. Where formal joint management–worker health and safety committees exist, a description of their responsibilities, meeting frequency, decision-making authority, and whether and, if so, why any workers are not represented by these committees.

A description of any occupational health and safety training provided to workers, including generic training as well as training on specific work-related hazards, hazardous activities, or hazardous situations.

1. An explanation of how the organisation facilitates workers’ access to non-occupational medical and healthcare services, and the scope of access provided.
2. A description of any voluntary health promotion services and programs offered to workers to address major non-work-related health risks, including the specific health risks addressed, and how the organisation facilitates workers’ access to these services and programs.

A description of the organisation’s approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products or services by its business relationships, and the related hazards and risks.

1. If the organisation has implemented an occupational health and safety management system based on legal requirements and/or recognized standards/guidelines:
   • the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organisation, who are covered by such a system;
   • the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organisation, who are covered by such a system that has been internally audited;
   • the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organisation, who are covered by such a system that has been audited or certified by an external party.
2. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
3. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used

1. For all employees:
   • The number and rate of fatalities as a result of work-related injury;
   • The number and rate of high-consequence work-related injuries (excluding fatalities);
   • The number and rate of recordable work-related injuries;
   • The main types of work-related injury;
   • The number of hours worked.
2. For all workers who are not employees but whose work and/or workplace is controlled by the organisation:
   • The number and rate of fatalities as a result of work-related injury;
   • The number and rate of high-consequence work-related injuries (excluding fatalities);
   • The number and rate of recordable work-related injuries;
   • The main types of work-related injury;
   • The number of hours worked.
3. The work-related hazards that pose a risk of high-consequence injury, including:
   • how these hazards have been determined;
   • which of these hazards have caused or contributed to high-consequence injuries during the reporting period;
   • actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.
4. Any actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of controls.
5. Whether the rates have been calculated based on 200,000 or 1,000,000 hours worked.
6. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
7. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.

1. For all employees:
   • The number of fatalities as a result of work-related ill health;
   • The number of cases of recordable work-related ill health;
   • The main types of work-related ill health;
2. For all workers who are not employees but whose work and/or workplace is controlled by the organisation:
   • The number of fatalities as a result of work-related ill health;
   • The number of cases of recordable work-related ill health;
   • The main types of work-related ill health..
3. The work-related hazards that pose a risk of ill health, including:
   • how these hazards have been determined;
   • which of these hazards have caused or contributed to cases of ill health during the reporting period;
   • actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.
4. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
5. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.

1. Average hours of training that the organisation’s employees have undertaken during the reporting period, by:
   • gender;
   • employee category.

1. Type and scope of programs implemented and assistance provided to upgrade employee skills.
2. Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment.

Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period.

1. Percentage of individuals within the organisation’s governance bodies in each of the following diversity categories:
   • Gender;
   • Age group: under 30 years old, 30-50 years old, over 50 years old;
   • Other indicators of diversity where relevant (such as minority or vulnerable groups).
2. Percentage of employees per employee category in each of the following diversity categories:
   • Gender;
   • Age group: under 30 years old, 30-50 years old, over 50 years old;
   • Other indicators of diversity where relevant (such as minority or vulnerable groups).

1. Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation.
2. The definition used for ‘significant locations of operation’.

1. Total number of incidents of discrimination during the reporting period.
2. Status of the incidents and actions taken with reference to the following:
   • Incident reviewed by the organisation;
   • Remediation plans being implemented;
   • Remediation plans that have been implemented, with results reviewed through routine internal management review processes;
   • Incident no longer subject to action.

1. Operations and suppliers in which workers’ rights to exercise freedom of association or collective bargaining may be violated or at significant risk either in terms of:
   • type of operation (such as manufacturing plant) and supplier;
   • countries or geographic areas with operations and suppliers considered at risk.
2. Measures taken by the organisation in the reporting period intended to support rights to exercise freedom of association and collective bargaining.

1. Operations and suppliers considered to have significant risk for incidents of:
   • child labour;
   • young workers exposed to hazardous work.
2. Operations and suppliers considered to have significant risk for incidents of child labour either in terms of:
   • type of operation (such as manufacturing plant) and supplier;
   • countries or geographic areas with operations and suppliers considered at risk.
3. Measures taken by the organisation in the reporting period intended to contribute to the effective abolition of child labour.

1. Operations and suppliers considered to have significant risk for incidents of forced or compulsory labour either in terms of:
   • type of operation (such as manufacturing plant) and supplier;
   • countries or geographic areas with operations and suppliers considered at risk.
2. Measures taken by the organisation in the reporting period intended to contribute to the elimination of all forms of forced or compulsory labour.

1. Percentage of security personnel who have received formal training in the organisation’s human rights policies or specific procedures and their application to security.
2. Whether training requirements also apply to third-party organisations providing security personnel.

1. Total number of identified incidents of violations involving the rights of indigenous peoples during the reporting period.
2. Status of the incidents and actions taken with reference to the following:
   • Incident reviewed by the organisation;
   • Remediation plans being implemented;
   • Remediation plans that have been implemented, with results reviewed through routine internal management review processes;
   • Incident no longer subject to action.

Total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments, by country.

1. Total number of hours in the reporting period devoted to training on human rights policies or procedures concerning aspects of human rights that are relevant to operations.
2. Percentage of employees trained during the reporting period in human rights policies or procedures concerning aspects of human rights that are relevant to operations.

1. Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening.
2. The definition used for ‘significant investment agreements’.

1. Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of:
   • social impact assessments, including gender impact assessments, based on participatory processes;
   • environmental impact assessments and ongoing monitoring;
   • public disclosure of results of environmental and social impact assessments;
   • local community development programs based on local communities’ needs;
   • stakeholder engagement plans based on stakeholder mapping;
   • broad based local community consultation committees and processes that include vulnerable groups;
   • works councils, occupational health and safety committees and other worker representation bodies to deal with impacts;
   • formal local community grievance processes.

Operations with significant actual and potential negative impacts on local communities, including:

• the location of the operations;
• the significant actual and potential negative impacts of operations.

Percentage of new suppliers that were screened using social criteria.

1. Number of suppliers assessed for social impacts.
2. Number of suppliers identified as having significant actual and potential negative social impacts.
3. Significant actual and potential negative social impacts identified in the supply chain.
4. Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as a result of assessment.
5. Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as a result of assessment, and why.

1. Total monetary value of financial and in-kind political contributions made directly and indirectly by the organisation by country and recipient/beneficiary.
2. If applicable, how the monetary value of in-kind contributions was estimated.

Percentage of significant product and service categories for which health and safety impacts are assessed for improvement.

1. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning the health and safety impacts of products and services within the reporting period, by:
   • incidents of non-compliance with regulations resulting in a fine or penalty;
   • incidents of non-compliance with regulations resulting in a warning;
   • incidents of non-compliance with voluntary codes.
2. If the organisation has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.

1. Whether each of the following types of information is required by the organisation’s procedures for product and service information and labelling:
   • The sourcing of components of the product or service;
   • Content, particularly with regard to substances that might produce an environmental or social impact;
   • Safe use of the product or service;
   • Disposal of the product and environmental or social impacts;
   • Other (explain).
2. Percentage of significant product or service categories covered by and assessed for compliance with such procedures.

1. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labelling, by:
   • incidents of non-compliance with regulations resulting in a fine or penalty;
   • incidents of non-compliance with regulations resulting in a warning;
   • incidents of non-compliance with voluntary codes.
2. If the organisation has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.

1. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by:
   • incidents of non-compliance with regulations resulting in a fine or penalty;
   • incidents of non-compliance with regulations resulting in a warning;
   • incidents of non-compliance with voluntary codes.
2. If the organisation has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.

1. Total number of substantiated complaints received concerning breaches of customer privacy, categorized by:
   • complaints received from outside parties and substantiated by the organisation;
   • complaints from regulatory bodies.
2. Total number of identified leaks, thefts, or losses of customer data.
3. If the organisation has not identified any substantiated complaints, a brief statement of this fact is sufficient.

1. Significant fines and non-monetary sanctions for non-compliance with laws and/or regulations in the social and economic area in terms of:
   • total monetary value of significant fines;
   • total number of non-monetary sanctions;
   • cases brought through dispute resolution mechanisms.
2. If the organisation has not identified any non-compliance with laws and/or regulations, a brief statement of this fact is sufficient.
3. The context against which significant fines and non-monetary sanctions were incurred.