GRI G4 Sustainability Reporting Guidelines and G4 Sector Disclosures

= Full coverage = Partial coverage

Purpose of standards of Framework through the lens of ‹IR›

About
Enabling all organizations – regardless of size, sector or location – to report the sustainability information that matters

Scope of standards of Framework through the lens of ‹IR›

Financial capital
Manufactured capital
Intellectual capital
Human capital
Social and relationship capital
Natural capital
Full Full Full

GRI G4 SUSTAINABILITY REPORTING GUIDELINES AND HUMAN CAPITAL

Aspects under Labor Practices and Decent Work

  • Employment (DMA – LA1 to LA3)
  • Labor/Management Relations (DMA – LA4)
  • Occupational Health and Safety Training and Education (DMA – LA5 to LA8)
  • Training and Education (DMA – LA9 to LA11)
  • Diversity and Equal Opportunity (DMA – LA12)
  • Equal Remuneration for Women and Men (DMA – LA13)
  • Supplier Assessment for Labor Practices (DMA – LA14 to LA15)
  • Labor Practices Grievance Mechanisms (DMA –LA16)

Aspects under Human Rights

  • Investment (DMA – HR1 to HR2)
  • Non-discrimination (DMA – HR3)
  • Freedom of Association and Collective Bargaining (DMA – HR4)
  • Child Labor (DMA – HR5)
  • Forced or Compulsory Labor (DMA – HR6)
  • Security Practices (DMA – HR7)
  • Indigenous Rights (DMA – HR8)
  • Assessment (DMA – HR9)
  • Supplier Human Rights Assessment (DMA – HR10 to 11)
  • Human Rights Grievance Mechanisms (DMA – HR12)

GRI G4 SUSTAINABILITY REPORTING GUIDELINES AND SOCIAL AND RELATIONSHIP CAPITAL

Aspects under Economic

  • Economic Performance (DMA – EC1 to EC4)
  • Market Presence (DMA – EC5 to EC6)
  • Indirect Economic Impacts (DMA – EC7 to EC8)
  • Procurement Practices (DMA – EC9)

Aspects under Society

  • Local Communities (DMA – SO1 to SO2)
  • Anti-corruption (DMA – SO3 to SO5)
  • Public Policy (DMA – SO6)
  • Anti-competitive behavior (DMA – SO7)
  • Compliance (DMA – SO8)
  • Supplier Assessment for Impacts on Society (DMA – SO9 to SO10)
  • Grievance Mechanisms for Impacts on Society (DMA – SO11)

Aspects under Product Responsibility

  • Customer Health and Safety (DMA -PR1 to PR2)
  • Product and Service Labeling (DMA –PR3 to PR5)
  • Marketing Communications (DMA –PR6 to PR7)
  • Customer Privacy (DMA –PR8)
  • Compliance (DMA –PR9)

GRI G4 SUSTAINABILITY REPORTING GUIDELINES AND NATURAL CAPITAL

Aspects under Environment

  • Materials (DMA – EN1 to EN2)
  • Energy (DMA – EN3 to EN7)
  • Water (DMA – EN8 to EN10)
  • Biodiversity (DMA – EN11 to EN14)
  • Emissions (DMA – EN15 to EN21)
  • Effluents and Waste (DMA – EN22 to EN26)
  • Products and Services (DMA – EN27 to EN28)
  • Compliance (DMA – EN29)
  • Transport (DMA – EN30)
  • Overall (DMA – EN31)
  • Supplier Environmental Assessment (DMA – EN32 – EN33)
  • Environmental Grievance Mechanisms (DMA – EN34)

Content of standards of Framework through the lens of ‹IR›

Organisational overview and external environment
Governance
Business model
Risks and opportunities
Strategy and resource allocation
Performance
Outlook
Partial Partial Partial Partial Partial Partial

GRI G4 SUSTAINABILITY REPORTING GUIDELINES AND ORGANIZATIONAL OVERVIEW AND EXTERNAL ENVIRONMENT

G4 Organizational Profile

G4-3 to G4-16

GRI G4 SUSTAINABILITY REPORTING GUIDELINES AND GOVERNANCE

G4 Governance

G4-34 to G4-55

GRI G4 SUSTAINABILITY REPORTING GUIDELINES AND BUSINESS MODEL

G4 Organizational Profile

G4-3 to G4-16

GRI G4 SUSTAINABILITY REPORTING GUIDELINES AND RISKS AND OPPORTUNITIES

G4 Strategy and Analysis

G4-1 and G4-2

GRI G4 SUSTAINABILITY REPORTING GUIDELINES AND PERFORMANCE

G4 Identified material aspects and boundaries

G4-17 to G4-23

All G4 Specific Standard Disclosures in the
categories

  • Economic
  • Environmental
  • Social

GRI G4 SUSTAINABILITY REPORTING GUIDELINES AND OUTLOOK

G4 Strategy and Analysis

G4-1 and G4-2

G4 Disclosure on Management Approach for all
Aspects

G4-DMA-a, G4-DMA-b and G4-DMA-c


Dialogue participants

CDP
CDSB
FASB
GRI
IASB
IIRC
ISO
SASB