Introduction:

Process Street has created this GRI 102: General Disclosure 2016 Template, from the GRI Standards General Disclosure report. The purpose of this template is to ease the efficiency and productivity of GRI reporting for your organization. 

This superpowered checklist will lead you through the creation of your GRI report, ensuring that no steps are missed and all information is recorded accurately. 

About GRI:102 General Disclosure 2016 Standard

This GRI 102: General Disclosure 2016 is part of the set of GRI Sustainability Reporting Standards (GRI Standards). These Standards are designed to be used by organizations to report about their impacts on the economy, the environment, and society. 

These GRI Standards are structured in a series of interrelated modules, that can be referenced and used together. The GRI 102: General Disclosure Standard is part of a set of universal standards that apply to every organization preparing a sustainability report:

  • GRI 101: Foundation access our GRI 101: Foundation Template [HERE]
  • GRI 102: General Disclosures
  • GRI 103: Management Approach access our GRI:103 Management Approach [HERE]

GRI 101: Foundation is the starting point for using the GRI Standards. It has essential information on how to use and reference the Standards.

On referencing the general standards an organization can then look at the topic-specific GRI Standards for reporting on material topics. These topic-specific Standards are organized into three series: 200 (Economic topics), 300 (Environmental topics) and 400 (Social topics). The image below details how these standards are organized.

Each topic Standard includes disclosures specific to that topic and is designed to be used together with the GRI: 103 Management Approach, which is used to report the management approach for the topic.

Using the GRI Standards and making claims

With two basic approaches of using the GRI Standards, there is a corresponding claim, or statement of use, which the organization is required to include in any published material.

1) The GRI Standards are to be used as a set to prepare the sustainability report following the Standards. The Standards can be prepared following core or Comprehensive disclosures.

This GRI 102: General Disclosure Standard is used to report on contextual information about itself and its sustainability reporting practices.

2) Selected GRI Standards, or part of their content, can be used to report on specific topics, without the use of the entire Standards. A GRI-referenced claim is used for published materials prepared in this way. 

Overview of the GRI Standards

See section 3 of GRI 101: Foundation Template for more information on how to use the GRI Standards, and specific claims that organizations are required to include in any published materials.

Record checklist details

In this GRI Standards102: General Disclosure 2016 Checklist Template, you will be presented with the following form fields, which you are required to populate with your specific data. More information is provided for each form field via linkage to our help pages:

To begin the GRI Standards102: General Disclosure 2016 Checklist Template, enter the required details into the form fields below.

This is a stop task, which means you cannot progress in this GRI Standards102: General Disclosure 2016 Checklist Template until the required form fields are complete.

Overview of GRI 102 Standard:

Understand requirements, recommendations, and guidance

Requirements, recommendations, and guidance of GRI standards

Requirements

These are mandatory instructions. Requirements are presented in bold font and are indicated with the word 'shall'. Requirements are to be read in the context of recommendations and guidance; however, an organization is not required to comply with recommendations or guidance to claim that a report has been prepared per the standards.

Recommendations

These are cases where a particular course of action is encouraged, but not required. In the text, the word 'should' indicates a recommendation.

Guidance

Sections that include background information, explanations and examples to help organizations better understand the requirements.

All applicable requirements have to be met for an organization to state that the report has been prepared in accordance with the GRI Standards. See GRI 101: Foundation for more information, which you can access [HERE]

Understand Core and Comprehensive disclosures

Throughout this Standard, you will be presented with both Core and Comprehensive disclosures. These disclosures are required to prepare a report that follows GRI Standards.

  • Core: This option indicates that a report contains the minimum information needed to understand the nature of the organization, its material topics and related impacts, and how these are managed.
  • Comprehensive: This builds on the Core option by requiring additional disclosures on the organization’s strategy, ethics and integrity, and governance. Also, the organization is required to report more extensively on its impacts by reporting all the topic-specific disclosures for each material topic covered by the GRI Standards.

These options reflect the degree to which GRI Standards have been applied.

It is not required to progress from Core to Comprehensive.  An option that best meets reporting needs and information needs of its stakeholders is chosen.

See GRI: 101 Foundation Template for more detail in regards to omission of certain disclosure. Access GRI: 101 Template [HERE]

View the overall structure of this GRI 102 template

GRI 102 General Disclosure Structure

Section one: Organizational profile

This organizational profile section presents disclosures that provide an overview of the organization's size, geographical location, and activities. These disclosures provide contextual information that helps stakeholders grasp an idea in regards to the organization's nature and its economic, environmental and social impacts.

Section two: Strategy

This organizational profile section provides an overview of the organization's strategy concerning sustainability, to provide context for subsequent and more detailed reporting using other GRI Standards. Other areas of the report can be drawn on in this section, but the section intends to give insight on strategic issues rather than to summarize the content of the report.

Section three: Ethics and integrity

In this section, the term 'business partner' is used in relation to both disclosures. In regards to GRI Standards, 'business partners' includes suppliers, agents, lobbyists, and other intermediaries, joint venture and consortia partners, governments, customers and client, plus others. 

Section four: Governance

The disclosures in this section provide an overview of:

  • the governance structure and its composition;
  • the role of the highest governance body in setting the organization's purpose, values, and strategy;
  • the competencies and performance evaluation of the highest governance body; 
  • the role of the highest governance body in risk management;
  • the role of the highest governance body in sustainability reporting;
  • the role of the highest governance body in evaluating economic, environmental, and social performance;
  • remuneration and incentives
Section five: Stakeholder engagement

These disclosures provide an overview of the organization's approach to stakeholder engagement. They are not limited to the engagement that was conducted for the preparation of the report. Additional guidance can be found under Stakeholder Inclusiveness principles found in GRI:101 Foundation.

Section six: Reporting practice 

This process provides an overview that an organization has followed to define the content of its sustainability report. The process that the organization followed to identify material topics and their Boundaries is also reviewed, along with changes or restatements. Also, basic information is provided in regards to the report, and the claims made about the use of the GRI Standards, the GRI content index, and the organization's approach to seeking external assurance.

Organizational profile:

Name your organization

In tasks 1-70 you are presented with our subtask form field. Check off the tasks on completion to indicate disclosure obtainment. You are also presented with our long-text form field so that you can add notes as required.

Tasks 1-70 are stop tasks, meaning you cannot progress in this template until these tasks are complete. This is to ensure that all necessary disclosures are met for your report to claim that it has been created following GRI Standards.

Disclosure 102-1: Name of the organization

Reporting requirements

102.1 The reporting organization shall report the following information:

a. Name of the organization.

  • 1
    Disclosure 102-1 attainment

Report activities, brands, products, and services

Disclosure 102-2: Activities, brands, products, and services

Reporting requirements

102-2 The reporting organization shall report the following information:

a. A description of the organization's activities;

b. Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.

Report recommendations

1.1 When compiling the information specified in Disclosure 102-2-b

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    Disclosure 102-2 attainment

Report location of headquarters

Disclosure 102-3: Location of headquarter

Reporting requirements

102-3 The reporting organization shall report the following information:

a. Location of the organization's headquarters.

  • 1
    Disclosure 102-3 attainment

Guidance

  • 1
    It is understood that headquarters refers to an organization's administrative center, from which it is controlled or directed

Report location of operations

Disclosure 102-4: Location of operations

Reporting requirements

102-4 The reporting organization shall report the following information:

a. The number of countries where the organization operates, and the names of the countries where it has significant operations and/or that are relevant to the topics covered in the report.

  • 1
    Disclosure 102-4 attainment

Report markets served

Disclosure 102-6: Markets served

Reporting requirements

102-6 The reporting organization shall report the following information:

a. Markets served, including:

i. geographic locations where products and services are offered;

ii. sectors served;

iii. types of customers and beneficiaries.

  • 1
    Disclosure 102-6 attainment

Report scale of the organization

Disclosure 102-7: Scale of the organization

Reporting requirements

102-7 The reporting organization shall report the following information:

a. The scale of the organization, including:

i. total number of employees;

ii. total number of operations;

iii. net sales (for private sector organizations) or net revenues (for public sector organizations);

iv. total capitalization (for private sector organizations) broken down in terms of debt and equity;

v. quantity of products or services provided

Reporting recommendations

1.2 When compiling the information specified in Disclosures 102-7 the reporting organization should provide the following additional information:

1.2.1 Total assets;

1.2.2 Beneficial ownership, including the identity and percentage of ownership of the largest shareholders;

1.2.3 Breakdowns of:

1.2.3.1 net sales or net revenues by countries or regions that make up five percent or more of total revenues;

1.2.3.2 costs by countries or regions that make up five percent or more of total costs;

1.2.3.3 total number of employees by country or region.

  • 1
    Disclosure 102-7 attainment

Report scale of the organization

Disclosure 102-8: Information on employees and other workers

Reporting requirements

102-8 The reporting organization shall report the following information:

a. Total number of employees by employment contract (permanent and temporary), by gender;

b. Total number of employees by employment contract (permanent and temporary), by region;

c. Total number of employees by employment types (full-time and part-time), by gender;

d. Whether a significant portion of the organization's activities is 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;

e. 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);

f. An explanation of how the data has been compiled, including any assumptions made.

Reporting recommendations

1.3 When compiling the information specified in Disclosures 102-8, the reporting organization should:

1.3.1 express employee numbers as either headcount or Full-Time Equivalent (FTE), with the chosen approach, stated and applied consistently;

1.3.2 identify the contract type and full-time and part-time status of employees based on the definitions under the national laws of the country where they are based;

1.3.3 use numbers as at the end of the reporting period, unless there has been a material change during the reporting period;

1.3.4 combine country statistics to calculate global statistics, and disregard differences in legal definitions. Although what constitutes a type of contract and employment type varies between countries, the global figure should still reflect the relationships under law.

  • 1
    Disclosure 102-8 attainment

Guidance

It is understood that:

  • 1
    The number of employees and workers involved in an organization’s activities provides insight into the scale of impacts created by labor issues
  • 2
    Breaking down data by gender enables understanding of gender representation across an organization, and the optimal use of available labor and talent

See references 6,7,10 and 12 in the References section

Report on the organization's supply chain

Disclosure 102-9: Supply chain

Reporting requirements

102-9 The reporting organization shall report the following information:

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

  • 1
    Disclosure 102-9 attainment

Guidance

It is understood that the following elements can be covered in the description:

  • 1
    The types of suppliers engaged
  • 2
    total number of suppliers engaged by an organization and the estimated number of suppliers throughout the supply chain
  • 3
    the geographic location of suppliers
  • 4
    the estimated monetary value of payments made to suppliers
  • 5
    the supply chain's sector-specific characteristics, such as how labor-intensive it is

This disclosure sets the overall understanding of an organization's supply chain 

Report on the organization's supply chain

Disclosure 102-10: Significant changes to the organization and its supply chain

Reporting requirements

102-10 The reporting organization shall report the following information:

a. Significant changes to the organization's size, structure, ownership, or supply chain, including:

i. Changes in the location of, or changes in operations, including facility openings, closings, and expansions;

ii. Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations);

iii. Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination.

  • 1
    Disclosure 102-10 attainment

Guidance

  • 1
    It is understood that this disclosure is designed to cover significant changes during the reporting period
  • 2
    It is understood that significant changes to the supply chain are those that can cause or contribute to significant economic, environmental, and social impacts

Examples of significant changes can include: 

  • moving parts of a supply chain from one country to another;

  • changing the supply chain structure, for example, outsourcing a significant part of the organization's activities.

Report on the organization's precautionary principle or approach

Disclosure 102-11: Precautionary principle or approach

Reporting requirements

102-11 The reporting organization shall report the following information:

a. Whether and how the organization applied the Precautionary Principle or approach .

  • 1
    Disclosure 102-11 attainment

Guidance

  • 1
    It is understood that this disclosure can include risk management in operational planning or when developing and introducing new products
  • 2
    The precautionary principle is understood. That is, 'where there are threats of serious or irreversible damage, lack of full scientific certainty shall not be used as a reason for postponing cost-effective measures to prevent environmental degradation'.
  • 3
    It is understood that by applying the precautionary principle, organizations can reduce or avoid negative impacts on the environment

The precautionary approach was introduced by the United Nations in Principle 15 of 'The Rio Declaration on Environment and Development'.

See reference 13 in the References section

Report on the organization's external initiatives

Disclosure 102-12: External initiatives

Reporting requirements

102-12 The reporting organization shall report the following information:

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

Reporting recommendations 

When compiling the information specified in Disclosure 102-12, the reporting organization should:

1.4.1 Include the date of adoption, the countries or operations that were applied, and the range of stakeholders involved in the development and governance of these initiatives;

1.4.2 differentiate between non-binding, voluntary initiatives and those with which the organization must comply.

  • 1
    Disclosure 102-12 attainment

Report on membership of associations

Disclosure 102-13: Membership of associations

Reporting requirements

102-13 The reporting organization shall report the following information:

a. A list of the main membership of industry or other associations, and national or international advocacy organizations.

Reporting recommendations 

When compiling the information specified in Disclosure 102-13, the reporting organization should include:

1.5 membership maintained at the organizational level in associations or organizations in which it holds a position on the governance body, participates in projects or committees, provides substantive funding beyond routine membership dues, or views its membership as strategic.

  • 1
    Disclosure 102-13 attainment

Make sure requirements are met

The following are reporting requirements. Make sure all of these requirements are met.

Organizational Profile

102.1 The reporting organization shall report the following information:

a. Name of the organization.

102-2 The reporting organization shall report the following information:

a. A description of the organization's activities;

b. Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.

102-3 The reporting organization shall report the following information:

a. Location of the organization's headquarters.

102-4 The reporting organization shall report the following information:

a. The number of countries where the organization operates, and the names of the countries where it has significant operations and/or that are relevant to the topics covered in the report.

102-5 The reporting organization shall report the following information:

a. Nature of ownership and legal form.

102-6 The reporting organization shall report the following information:

a. Markets served, including:

i. geographic locations where products and services are offered;

ii. sectors served;

iii. types of customers and beneficiaries.

102-7 The reporting organization shall report the following information:

a. The scale of the organization, including:

i. total number of employees;

ii. total number of operations;

iii. net sales (for private sector organizations) or net revenues (for public sector organizations);

iv. total capitalization (for private sector organizations) broken down in terms of debt and equity;

v. quantity of products or services provided

102-8 The reporting organization shall report the following information:

a. Total number of employees by employment contract (permanent and temporary), by gender;

b. Total number of employees by employment contract (permanent and temporary), by region;

c. Total number of employees by employment types (full-time and part-time), by gender;

d. Whether a significant portion of the organization's activities is 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;

e. 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);

f. An explanation of how the data has been compiled, including any assumptions made.

102-9 The reporting organization shall report the following information:

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

102-10 The reporting organization shall report the following information:

a. Significant changes to the organization's size, structure, ownership, or supply chain, including:

i. Changes in the location of, or changes in operations, including facility openings, closings, and expansions;

ii. Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations);

iii. Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination.

102-11 The reporting organization shall report the following information:

a. Whether and how the organization applied the Precautionary Principle or approach.

102-12 The reporting organization shall report the following information:

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

102-13 The reporting organization shall report the following information:

a. A list of the main membership of industry or other associations, and national or international advocacy organizations.

Revisit reporting requirements

Not all reporting requirements have been met. You need to revisit those requirements that have been omitted to ensure they are met before you can move forward in this template.

This is a stop task which means you cannot progress in this template until all relevant tasks are complete

  • 1
    All reporting requirements have been met
  • 2
    Any requirements that have been omitted, a reason for omission has been given (see task 46 in the GRI Standards 101: Foundation 2016 Checklist Template)
  • 3
    It is understood that if requirements have not been met, with a sufficient reason for omission, it cannot be claimed that your published report has been made under the GRI Standards

Access GRI Standards 101: Foundation 2016 Checklist Template [HERE]

Strategy:

The strategy section has been designed to provide information on strategic issues rather than summarize the content of the report. Information from other parts of the report is drawn on to provide context for subsequent, more detailed reporting using other GRI Standards.

Report the statement from senior decision-maker

Disclosure 102-14: Statement from senior decision-maker

Reporting requirements

102-14 The reporting organization shall report the following information:

a. A statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy for addressing sustainability.

Reporting recommendations 

2.1 When compiling the information specified in Disclosure 102-14, the reporting organization should include:

2.1.1 short-term, medium-term and long-term overall vision and strategy in respect to managing significant economic, environmental, and social impacts that the organization causes, contributes to, or that are directly linked to its activities, products or services as a result of relationships with others (such as suppliers and persons or organizations in local communities);

2.1.2 strategic priorities and key topics for the short and medium-term, concerning sustainability, including observance of intentionally-recognized standards and how such standards relate to long-term organizational strategy and success;

2.1.3 broader trends (such as macroeconomic or political) affecting the organization and influencing sustainability priorities;

2.1.4 key events, achievements, and failures during the reporting period;

2.1.5 views on performance with respect to targets;

2.1.6 outlook on the organization's main challenges and targets for the next year and goals for the coming 3-5 years;

2.1.7 other items about the organization's strategic approach.

  • 1
    Disclosure 102-14 attainment

See references 14,15 and 16 in the References section 

Report key impacts, risks, and opportunities

Disclosure 102-15: Key impacts, risks, and opportunities

Reporting requirements

102-15 The reporting organization shall report the following information:

a. A description of key impacts, risks, and opportunities.

Reporting recommendations 

2.2 When compiling the information specified in Disclosure 102-15, the reporting organization should include:

2.2.1 a description of its significant economic, environmental and social impacts, and associated challenges and opportunities. This includes the effects on stakeholders and their rights as defined as national laws and relevant internationally-recognized standards;

2.2.2 the range of reasonable expectations and interests of the organization's stakeholders;

2.2.3 an explanation of the approach to prioritizing these challenges and opportunities;

2.2.4 key conclusions about progress in addressing these topics and related performance in the reporting period, including an assessment of reasons for underperformance or overperformance;

2.2.5 a description of the main processes in place to address performance and relevant changes;

2.2.6 the impact of sustainability trends, risks, and opportunities on the long-term prospects and financial performance of the organization;

2.2.7 information relevant to financial stakeholders or that could become so in the future;

2.2.8 a description of the most important risks and opportunities for the organization arising from sustainability trends;

2.2.9 prioritization of key economic, environmental, and social topics as risks and opportunities according to their relevance for long-term organizational strategy, competitive position, qualitative, and, if possible, quantitative financial value drivers;

2.2.10 table(s) summarizing targets, performance against targets, and lessons learned for the current reporting period;

2.2.11 table(s) summarizing targets for the next reporting period and medium-term objectives and goals (i.e, 3-5 years) related to key risks and opportunities;

2.2.12 a description of governance mechanisms in place specifically to manage these risks and opportunities, and identification of other risks and opportunities.

  • 1
    Disclosure 102-15 attainment

Make sure requirements are met

The following are reporting requirements. Make sure all of these requirements are met.

Strategy

102-14 The reporting organization shall report the following information:

a. A statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy for addressing sustainability.

102-15 The reporting organization shall report the following information:

a. A description of key impacts, risks, and opportunities

Revisit reporting requirements

Not all reporting requirements have been met. You need to revisit those requirements that have been omitted to ensure they are met before you can move forward in this template.

This is a stop task which means you cannot progress in this template until all relevant tasks are complete

  • 1
    All reporting requirements have been met
  • 2
    Any requirements that have been omitted, a reason for omission has been given (see task 46 in the GRI Standards 101: Foundation 2016 Checklist Template)
  • 3
    It is understood that if requirements have not been met, with a sufficient reason for omission, it cannot be claimed that your published report has been made under the GRI Standards

Access GRI Standards 101: Foundation 2016 Checklist Template [HERE]

Ethics and integrity:

In the context of this GRI Standard, a 'business partner' is about suppliers, agents, lobbyists, and other intermediaries, joint venture and consortia partners, governments, customers and clients. 

Report values, principles, standards, and norms of behavior

Disclosure 102-16: Statement from senior decision-maker

Reporting requirements

102-16 The reporting organization shall report the following information:

a. A description of the organization's values, principles, standards, and norms of behavior.

Reporting recommendations 

3.1 When compiling the information specified in Disclosure 102-16, the reporting organization should provide additional information about its values, principles, standards, and norms of behavior, including: 

3.1.1 how they were developed and approved;

3.1.2 whether training on them is given regularly to all and new governance body members, workers performing the organization's activities, and business partners;

3.1.3 whether they need to read and signed regularly by all and new governance body members, workers, performing the organization's activities, and business;

3.1.4 whether any executive-level positions maintain responsibility for them; 

3.1.5 whether they are available in different languages to reach all governance body members, workers performing the organization's activities, business partners and other stakeholders.

  • 1
    Disclosure 102-16 attainment

Guidance

  • 1
    It is understood that the values, principles, standards, and norms of behavior can include codes of conduct and ethics
  • 2
    It is understood that the highest governance body's and senior executives' role in the development, approval, and updating of value statement is reported under Disclosure 102-26

Report values, principles, standards, and norms of behavior

Disclosure 102-17: Mechanisms for advice and concerns about ethics

Reporting requirements

102-17 The reporting organization shall report the following information:

a. A description of internal and external mechanisms for:

i. seeking advice about ethical and lawful behavior, and organizational integrity;

ii. reporting concerns about unethical or unlawful behavior, and organizational integrity.

  • 1
    Disclosure 102-17 attainment

Guidance

It is understood that the below are examples of elements that can be described under this disclosure: 

  • 1
    Who is assigned the overall responsibility for the mechanisms to seek advice about and report on behavior
  • 2
    Whether mechanisms are independent of the organization
  • 3
    Whether and how business partners, workers performing organizational activities, and other stakeholders, are informed of the mechanisms
  • 4
    Whether training on mechanisms is given to business partners and workers performing the organization's activities
  • 5
    The availability and accessibility of the mechanisms to workers performing the organization's activities and business partners, such as the total number of hours per day, days per week, and availability in different languages;
  • 6
    Whether advice and concern requests are treated confidentially;
  • 7
    Whether the mechanisms can be used anonymously;
  • 8
    The total number of requests for advice received, their type, and the percentage that were answered during the reporting period;
  • 9
    The total number of concerns reported, the type of misconduct reported, and the percentage of concerns that were addressed, resolved or found to be unsubstantiated during the reporting period;
  • 10
    Whether the organization has a non-retaliation policy;
  • 11
    The process through which concerns are investigated;
  • 12
    The level of satisfaction of those who used the mechanisms.

Stakeholders can be given a means, from the organization, to seek advice about ethical and lawful behavior and organizational integrity, or to report concerns about these matters. These means can include escalating issues through line management, whistleblowing mechanisms, and hotlines.

Make sure requirements are met

The following are reporting requirements. Make sure all of these requirements are met.

Ethics and Integrity

102-16 The reporting organization shall report the following information:

a. A description of the organization's values, principles, standards, and norms of behavior.

102-17 The reporting organization shall report the following information:

a. A description of internal and external mechanisms for:

i. seeking advice about ethical and lawful behavior, and organizational integrity;

ii. reporting concerns about unethical or unlawful behavior, and organizational integrity.

Revisit reporting requirements

Not all reporting requirements have been met. You need to revisit those requirements that have been omitted to ensure they are met before you can move forward in this template.

This is a stop task which means you cannot progress in this template until all relevant tasks are complete

  • 1
    All reporting requirements have been met
  • 2
    Any requirements that have been omitted, a reason for omission has been given (see task 46 in the GRI Standards 101: Foundation 2016 Checklist Template)
  • 3
    It is understood that if requirements have not been met, with a sufficient reason for omission, it cannot be claimed that your published report has been made under the GRI Standards

Access GRI Standards 101: Foundation 2016 Checklist Template [HERE]

Governance:

Disclosures that are given in this governance section provide an overview of:

  • governance structure and composition;

  • the role of the highest governance body for setting and organization's purpose, values, and strategy;

  • the competencies and performance evaluation of the highest governance body;

  • the role of the highest governance body in risk management;

  • the role of the highest governance body in sustainability reporting;

  • the role of the highest governance body in evaluating economic, environmental and social performance;

  • remuneration and incentives.

Report values, principles, standards, and norms of behavior

Disclosure 102-18: Governance structure

Reporting requirements

102-18 The reporting organization shall report the following information:

a. The governance structure of the organization, including committees of the highest governance body;

b. Committee's responsible for decision-making on economic, environmental, and social topics.

  • 1
    Disclosure 102-18 attainment

Report on authority delegation

Disclosure 102-19: Delegating authority

Reporting requirements

102-19 The reporting organization shall report the following information:

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

  • 1
    Disclosure 102-19 attainment

Report on executive-level responsibility for economic, environmental, and social topics

Disclosure 102-20: Executive-level responsibility for economic, environmental, and social topics

Reporting requirements

102-20 The reporting organization shall report the following information:

a. Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental, and social topics;

b. Whether post holders report directly to the highest governance body.

  • 1
    Disclosure 102-20 attainment

Consult stakeholders on economic, environmental, and social topics

Disclosure 102-21: Consulting stakeholders on economic, environmental, and social topics

Reporting requirements

102-21 The reporting organization shall report the following information:

a. Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics. 

b. If consultation is delegated, describe to whom it is delegated to and how the resulting feedback is provided to the highest governance body.

  • 1
    Disclosure 102-21 attainment

Report on the composition of the highest governance body and its committees

Disclosure 102-22: Composition of the highest governance body and its committees

Reporting requirements

102-22 The reporting organization shall report the following information:

a. Composition of the highest governance body and its committees by:

i. executive or non-executive;

ii. independence;

iii. tenure on the governance body;

iv. number of each individual's other significant positions and commitments, and the nature of the commitments;

v. gender;

vi. membership of under-represented social groups;

vii. competencies relating to economic, environmental, and social topics;

viii. stakeholder representation. 

  • 1
    Disclosure 102-22 attainment

Report on the composition of the highest governance body and its committees

Disclosure 102-23: Chair of the highest governance body

Reporting requirements

102-23 The reporting organization shall report the following information:

a. Whether the chair of the highest governance body is also an executive officer in the organization;

b. If the chair is also an executive officer, describe his or her function within the organization's management and the reasons for this arrangement.

  • 1
    Disclosure 102-23 attainment

Report on nominating and selecting the highest governance body

Disclosure 102-24: Nominating and selecting the highest governance body

Reporting requirements

102-24 The reporting organization shall report the following information:

a. Nomination and selection processes for the highest governance body members, including whether and how:

i. stakeholders (including shareholders) are involved;

ii. diversity is considered;

iii. independence is considered;

iv. expertise and experience relating to economic, environmental, and social topics are considered.

  • 1
    Disclosure 102-24 attainment

Report on conflicts of interest

Disclosure 102-25: Conflicts of interest

Reporting requirements

102-25 The reporting organization shall report the following information:

a. Processes for the highest governance body to ensure conflicts of interest are avoided and managed.

b. Whether conflicts of interest are disclosed to stakeholders, including, at a minimum:

i. Cross-board membership;

ii. Cross-shareholding with suppliers and other stakeholders;

iii.  Existences of controlling shareholder;

iv. related party disclosures.

Reporting recommendations

4.1 Compiling information specified in Disclosure 102-25, the reporting organization should align the definition of controlling shareholders to the definition used for the organization's consolidated financial statements or equivalent documents.

  • 1
    Disclosure 102-25 attainment

Guidance

  • 1
    Observe reference 11 in the References section

Report on the role of the the highest governance body in setting purpose, values, and strategy

Disclosure 102-26: Role of highest governance body in setting purpose, values, and strategy

Reporting requirements

102-26 The reporting organization shall report the following information:

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

  • 1
    Disclosure 102-26 attainment

Report on the role of highest governance body in setting purpose, values, and strategy

Disclosure 102-27: Collective knowledge of highest governance body

Reporting requirements

102-27 The reporting organization shall report the following information:

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

  • 1
    Disclosure 102-27 attainment

Report and evaluate the highest governance body's performance

Disclosure 102-28: Collective knowledge of highest governance body

Reporting requirements

102-28 The reporting organization shall report the following information:

a. Processes for evaluating the highest governance body's performance concerning the governance of economic, environmental, and social impacts;

b. Whether such evaluation is independent or not, and its frequency;

c. Whether such evaluation is a self-assessment;

d. Actions are taken in response to an evaluation of the highest governance body’s performance concerning governance of economic, environmental, and social topics, including, as a minimum, changes in membership and organizational practice.

  • 1
    Disclosure 102-28 attainment

Report on identified and managed economic, environmental, and social impacts

Disclosure 102-29: Identifying and managing economic, environmental, and social impacts

Reporting requirements

102-29 The reporting organization shall report the following information:

a. 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;

b. 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.

  • 1
    Disclosure 102-29 attainment

Report on the effectiveness of risk management processes

Disclosure 102-30: Effectiveness of risk management processes 

Reporting requirements

102-30 The reporting organization shall report the following information:

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

  • 1
    Disclosure 102-30 attainment

Guidance

See references 11,14,15 and 16 from the References section.

Report on identified and managed economic, environmental, and social impacts

Disclosure 102-31: Review of economic, environmental, and social topics

Reporting requirements

102-31 The reporting organization shall report the following information:

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

  • 1
    Disclosure 102-31 attainment

Guidance

See references 11,14,15 and 16 in the References section.

Report on the highest governance body's role in sustainability reporting

Disclosure 102-32: Highest governance body's role in sustainability reporting

Reporting requirements

102-32 The reporting organization shall report the following information:

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

  • 1
    Disclosure 102-32 attainment

Report on the communication of critical concerns

Disclosure 102-33: Communicating critical concerns

Reporting requirements

102-33 The reporting organization shall report the following information:

a. The process of communicating critical concerns to the highest governance body.

  • 1
    Disclosure 102-33 attainment

Report on the nature and total number of critical concerns

Disclosure 102-34: Nature and the total number of critical concerns

Reporting requirements

102-34 The reporting organization shall report the following information:

a. Total number and nature of critical concerns that were communicated to the highest governance body.

b. Mechanism(s) used to address and resolve critical concerns.

  • 1
    Disclosure 102-34 attainment

Guidance

  • 1
    It is understood that confidentiality should not be jeopardized when reporting the exact nature of concerns if such concerns are sensitive due to regulatory and legal restrictions.
  • 2
    See GRI 101: Foundation for more information if required

Report on remuneration policies

Disclosure 102-35: Remuneration policies

Reporting requirements

102-35 The reporting organization shall report the following information:

a. Remuneration policies for the highest governance body and senior executives for the following types of remuneration:

i. Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses, and deferred or vested shares;

ii. Sign-on bonuses or recruitment incentive payments;

iii. Termination payments;

iv. Clawbacks;

v. Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees.

b. How performance criteria in the remuneration policies relate to the highest governance body’s and senior executives’ objectives for economic, environmental, and social topics.

Report recommendations

4.2 When compiling the information specified in Disclosure 102-35, the reporting organization should, if performance-related pay is used, describe:

4.2.1 how remuneration and incentive-related pay for senior executives are designed to reward longer-term performance;

4.2.2 how performance criteria in the remuneration policies relate to the highest governance body’s and senior executives’ objectives for economic, environmental, and social topics for the reporting period and the period ahead.

4.3 When compiling the information specified in Disclosure 102-35, the reporting organization should, if termination payments are used, explain whether:

4.3.1 notice periods for governance body members and senior executives are different from those for other employees;

4.3.2 termination payments for governance body members and senior executives are different from those for other employees;

4.3.3 any payments other than those related to the notice period are paid to departing governance body members and senior executives;

4.3.4 any mitigation clauses are included in the termination arrangements

 

 

  • 1
    Disclosure 102-35 attainment

Report on the nature and total number of critical concerns

Disclosure 102-36: Process for determining the remuneration

Reporting requirements

102-36 The reporting organization shall report the following information:

a. Process for determining remuneration. 

b. Whether remuneration consultants are involved in determining the remuneration and whether they are independent of management.

c. Any other relationships that the remuneration consultants have with the organization. 

  • 1
    Disclosure 102-36 attainment

Report on the stakeholders' involvement in remuneration

Disclosure 102-37: Stakeholders' involvement in remuneration 

Reporting requirements

102-37 The reporting organization shall report the following information:

a. How stakeholders' views are sought and taken into account regarding remuneration.

b. If applicable, the results of votes on remuneration policies and proposals. 

  • 1
    Disclosure 102-37 attainment

Report on the annual total compensation ratio

Disclosure 102-38: Annual total compensation ratio 

Reporting requirements

102-38 The reporting organization shall report the following information:

a. The ratio of the annual total compensation for the organization'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. 

4.4 When compiling the information specified in Disclosure 102-38, the reporting organization shall, for each country of significant operations:

4.4.1 identify the highest-paid individual for the reporting period, as defined by total compensation;

4.4.2 calculate the median annual total compensation for all employees, except the highest-paid individual;

4.4.3 calculate the ratio of the annual total compensation of the highest-paid individual to the median annual total compensation for all employees.

Reporting recommendations 

4.5 When compiling the information specified in Disclosure 102-38, the reporting organization should:

4.5.1 for each country of significant operations, define and report the composition of the annual total compensation for the highest-paid individual and all employees as follows:

4.5.1.1 List types of compensation included in the calculation;

4.5.1.2 Specify whether full-time and part-time employees are included in this calculation;

4.5.1.3 Specify whether full-time equivalent pay rates are used for each part-time employee in this calculation;

4.5.1.4 Specify which operations or countries are included, if the organization chooses to not consolidate this ratio for the entire organization;

4.5.2 depending on the organization’s remuneration policies and availability of data, consider the following components for the calculation:

4.5.2.1 Base salary: guaranteed, short-term, and non-variable cash compensation;

4.5.2.2 Cash compensation: sum of base salary + cash allowances + bonuses + commissions + cash profit-sharing + other forms of variable cash payments;

4.5.2.3 Direct compensation: sum of total cash compensation + total fair value of all annual long-term incentives, such as stock option awards, restricted stock shares or units, performance stock shares or units, phantom stock shares, stock appreciation rights, and long-term cash awards.

  • 1
    Disclosure 102-38 attainment

Report on the percentage increase in annual total compensation ratio

Disclosure 102-39: Percentage increase in annual total compensation ratio 

Reporting requirements

102-39 The reporting organization shall report the following information:

a. The ratio of the percentage increase in annual total compensation for the organization'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.

4.6 When compiling the information specified in Disclosure 102-39, the reporting organization shall, for each country of significant operations:

4.6.1 identify the highest-paid individual for the reporting period, as defined by total compensation;

4.6.2 calculate the percentage increase in the highest-paid individual’s compensation from the prior period to the reporting period;

4.6.3 calculate median annual total compensation for all employees except the highest-paid individual;

4.6.4 calculate the percentage increase of the median annual total compensation from the previous reporting period to the current reporting period;

4.6.5 calculate the ratio of the annual total compensation percentage increase of the highest-paid individual to the median annual total compensation percentage increase for all employees.

4.7 When compiling the information specified in Disclosure 102-39, the reporting organization should:

4.7.1 for each country of significant operations, define and report the composition of the annual total compensation for the highest-paid individual and all employees as follows:

4.7.1.1 List types of compensation included in the calculation;

4.7.1.2 Specify whether full-time and part-time employees are included in this calculation;

4.7.1.3 Specify whether full-time equivalent pay rates are used for each part-time employee in this calculation;

4.7.1.4 Specify which operations or countries are included, if the organization chooses to not consolidate this ratio for the entire organization;

4.7.2 depending on the organization’s remuneration policies and availability of data, consider the following components for the calculation:

4.7.2.1 Base salary: guaranteed, short-term, and non-variable cash compensation;

4.7.2.2 Cash compensation: sum of base salary + cash allowances + bonuses + commissions + cash profit-sharing + other forms of variable cash payments;

4.7.2.3 Direct compensation: sum of total cash compensation + total fair value of all annual long-term incentives, such as stock option awards, restricted stock shares or units, performance stock shares or units, phantom stock shares, stock appreciation rights, and long-term cash awards.

  • 1
    Disclosure 102-39 attainment

Make sure requirements are met

The following are reporting requirements. Make sure all of these requirements are met.

Governance

102-18 The reporting organization shall report the following information:

a. The governance structure of the organization, including committees of the highest governance body;

b. Committee's responsible for decision-making on economic, environmental, and social topics.

102-19 The reporting organization shall report the following information:

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

102-20 The reporting organization shall report the following information:

a. Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental, and social topics;

b. Whether post holders report directly to the highest governance body.

102-21 The reporting organization shall report the following information:

a. Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics. 

b. If consultation is delegated, describe to whom it is delegated to and how the resulting feedback is provided to the highest governance body.

102-22 The reporting organization shall report the following information:

a. Composition of the highest governance body and its committees by:

i. executive or non-executive;

ii. independence;

iii. tenure on the governance body;

iv. number of each individual's other significant positions and commitments, and the nature of the commitments;

v. gender;

vi. membership of under-represented social groups;

vii. competencies relating to economic, environmental, and social topics;

viii. stakeholder representation. 

102-23 The reporting organization shall report the following information:

a. Whether the chair of the highest governance body is also an executive officer in the organization;

b. If the chair is also an executive officer, describe his or her function within the organization's management and the reasons for this arrangement.

102-24 The reporting organization shall report the following information:

a. Nomination and selection processes for the highest governance body members, including whether and how:

i. stakeholders (including shareholders) are involved;

ii. diversity is considered;

iii. independence is considered;

iv. expertise and experience relating to economic, environmental, and social topics are considered.

102-25 The reporting organization shall report the following information:

a. Processes for the highest governance body to ensure conflicts of interest are avoided and managed.

b. Whether conflicts of interest are disclosed to stakeholders, including, at a minimum:

i. Cross-board membership;

ii. Cross-shareholding with suppliers and other stakeholders;

iii.  Existences of controlling shareholder;

iv. related party disclosures.

102-26 The reporting organization shall report the following information:

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

102-27 The reporting organization shall report the following information:

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

102-28 The reporting organization shall report the following information:

a. Processes for evaluating the highest governance body's performance concerning the governance of economic, environmental, and social impacts;

b. Whether such evaluation is independent or not, and its frequency;

c. Whether such evaluation is a self-assessment;

d. Actions are taken in response to an evaluation of the highest governance body’s performance concerning governance of economic, environmental, and social topics, including, as a minimum, changes in membership and organizational practice.

102-29 The reporting organization shall report the following information:

a. 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;

b. 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.

102-30 The reporting organization shall report the following information:

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

102-31 The reporting organization shall report the following information:

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

102-32 The reporting organization shall report the following information:

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

102-33 The reporting organization shall report the following information:

a. The process of communicating critical concerns to the highest governance body.

102-34 The reporting organization shall report the following information:

a. Total number and nature of critical concerns that were communicated to the highest governance body.

b. Mechanism(s) used to address and resolve critical concerns.

102-35 The reporting organization shall report the following information:

a. Remuneration policies for the highest governance body and senior executives for the following types of remuneration:

i. Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses, and deferred or vested shares;

ii. Sign-on bonuses or recruitment incentive payments;

iii. Termination payments;

iv. Clawbacks;

v. Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees.

b. How performance criteria in the remuneration policies relate to the highest governance body’s and senior executives’ objectives for economic, environmental, and social topics.

102-36 The reporting organization shall report the following information:

a. Process for determining remuneration. 

b. Whether remuneration consultants are involved in determining the remuneration and whether they are independent of management.

c. Any other relationships that the remuneration consultants have with the organization. 

102-37 The reporting organization shall report the following information:

a. How stakeholders' views are sought and taken into account regarding remuneration.

b. If applicable, the results of votes on remuneration policies and proposals. 

102-38 The reporting organization shall report the following information:

a. The ratio of the annual total compensation for the organization'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. 

4.4 When compiling the information specified in Disclosure 102-38, the reporting organization shall, for each country of significant operations:

4.4.1 identify the highest-paid individual for the reporting period, as defined by total compensation;

4.4.2 calculate the median annual total compensation for all employees, except the highest-paid individual;

4.4.3 calculate the ratio of the annual total compensation of the highest-paid individual to the median annual total compensation for all employees.

102-39 The reporting organization shall report the following information:

a. The ratio of the percentage increase in annual total compensation for the organization'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.

4.6 When compiling the information specified in Disclosure 102-39, the reporting organization shall, for each country of significant operations:

4.6.1 identify the highest-paid individual for the reporting period, as defined by total compensation;

4.6.2 calculate the percentage increase in the highest-paid individual’s compensation from the prior period to the reporting period;

4.6.3 calculate median annual total compensation for all employees except the highest-paid individual;

4.6.4 calculate the percentage increase of the median annual total compensation from the previous reporting period to the current reporting period;

4.6.5 calculate the ratio of the annual total compensation percentage increase of the highest-paid individual to the median annual total compensation percentage increase for all employees.

Revisit reporting requirements

Not all reporting requirements have been met. You need to revisit those requirements that have been omitted to ensure they are met before you can move forward in this template.

This is a stop task which means you cannot progress in this template until all relevant tasks are complete

  • 1
    All reporting requirements have been met
  • 2
    Any requirements that have been omitted, a reason for omission has been given (see task 46 in GRI Standards 101: Foundation 2016 Checklist Template)
  • 3
    It is understood that if requirements have not been met, with a sufficient reason for omission, it cannot be claimed that your published report has been made under the GRI Standards

Access GRI Standards 101: Foundation 2016 Checklist Template [HERE]

Stakeholder engagement:

An overview is provided in regards to the level of stakeholder engagement within an organization. Stakeholder engagement is not limited to the engagement that was conducted to prepare the report. Additional guidance in regards to stakeholder engagement can be found in the Stakeholder Inclusiveness principles in GRI 101: Foundation 2016.

Access our GRI Standards 101: Foundation 2016 Checklist Template [HERE]

Provide a list of stakeholder groups

Disclosure 102-40: List of stakeholder groups 

Reporting requirements

102-40 The reporting organization shall report the following information:

a. A list of stakeholder groups engaged by the organization. 

  • 1
    Disclosure 102-40 attainment

Guidance

  • 1
    It is understood that stakeholder groups could include any of the following: civil society, customers, employees, workers who are not employees, trade unions, local communities, shareholders, providers of capital and suppliers

Provide information on collective bargaining agreements

Disclosure 102-41: Collective bargaining agreements 

Reporting requirements

102-41 The reporting organization shall report the following information:

a. Percentage of total employees covered by collective bargaining agreements. 

Reporting recommendations

5.1 When compiling the information specified in Disclosure 102-41, the reporting organization should use data from Disclosure 102-7 as the basis for calculating the percentage:

  • 1
    Disclosure 102-41 attainment

Guidance 

  • 1
    It is understood that this disclosure asks for the percentage of employees that are covered by collective bargaining agreements and not the percentage of employees belonging to trade unions
  • 2
    It is understood that collective bargaining refers to all negotiations which take place between one or more employers or employers' organizations and one or more workers organizations (trade unions). It is a collective bargaining agreement representing a form of joint decision-making concerning organizational operations
  • 3
    It is understood that collective bargaining agreements are obligations, by definition, that an organization has undertaken
  • 4
    The coverage of the agreement is understood (with the workers to whom the organization is obligated to apply the terms of the agreement)
  • 5
    It is understood that collective agreements are made at various levels and for categories and groups of workers. Collective agreements can be at the level of the organization, at the industry level, and in countries where that is the practice, or at both.
  • 6
    It is understood that collective agreements can cover specific groups of workers; for example, those performing a specific activity or working at a specific location

Consult references 1,2,3,4,5,8 and 9 in the References section

Report on identification and selection of stakeholders

Disclosure 102-42: Identifying and selecting stakeholders 

Reporting requirements

102-42 The reporting organization shall report the following information:

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

Reporting recommendations

5.2 When compiling the information specified in Disclosure 102-42, the reporting organization should describe the process for:

5.2.1 defining its stakeholder groups;

5.2.2 determining the groups with which to engage and not to engage.

  • 1
    Disclosure 102-42 attainment

Report on approach to stakeholder engagement

Disclosure 102-43: Approach to stakeholder engagement  

Reporting requirements

102-43 The reporting organization shall report the following information:

a. The organization’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.

  • 1
    Disclosure 102-43 attainment

Guidance 

  • 1
    It is understood that methods for stakeholder engagement can include surveys, focus groups, community panels, corporate advisory panels, written communication, management or union structures, collective bargaining agreements, and other mechanisms
  • 2
    With customers being a relevant stakeholder group, it is understood that measuring an organization's sensitivity to its customer's needs and preferences, customer satisfaction or dissatisfaction, can provide an insight into the degree to which the organization considers the needs of stakeholders

Report on key topics and concerns raised

Disclosure 102-44: Key topics and concerns raised  

Reporting requirements

102-44 The reporting organization shall report the following information:

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

i. how the organization has responded to those key topics and concerns, which includes responses made through reporting;

ii. the stakeholder groups that raised each of the key topics and concerns. 

  • 1
    Disclosure 102-44 attainment

Guidance 

  • 1
    It is understood that this disclosure can include the results or key conclusions of customer surveys (based on statistically relevant sample sizes) conducted in the reporting period
  • 2
    It is understood that customer satisfaction and dissatisfaction can be indicated from these surveys, concerning the organization as a whole; a major product or service category or a significant location of operation

Make sure requirements are met

The following are reporting requirements. Make sure all of these requirements are met.

Stakeholder engagement

102-40 The reporting organization shall report the following information:

a. A list of stakeholder groups engaged by the organization. 

102-41 The reporting organization shall report the following information:

a. Percentage of total employees covered by collective bargaining agreements. 

102-42 The reporting organization shall report the following information:

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

102-43 The reporting organization shall report the following information:

a. The organization’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.

102-44 The reporting organization shall report the following information:

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

i. how the organization has responded to those key topics and concerns, which includes responses made through reporting;

ii. the stakeholder groups that raised each of the key topics and concerns. 

Revisit reporting requirements

Not all reporting requirements have been met. You need to revisit those requirements that have been omitted to ensure they are met before you can move forward in this template.

This is a stop task which means you cannot progress in this template until all relevant tasks are complete

  • 1
    All reporting requirements have been met
  • 2
    Any requirements that have been omitted, a reason for omission has been given (see task 46 in GRI Standards 101: Foundation 2016 Checklist Template)
  • 3
    It is understood that if requirements have not been met, with a sufficient reason for omission, it cannot be claimed that your published report has been made under the GRI Standards

Access GRI Standards 101: Foundation 2016 Checklist Template [HERE]

Reporting practice:

These disclosures provide an overview of the processes an organization has followed to define the content of its sustainability report.

The disclosures also review the process followed to identify material topics and their boundaries, along with changes and restatements. 

Basic information is provided about the report, the claims made about the use of GRI Standards, the GRI content index, and the organization's approach to seeking external assurance. 

Report on entities included in the consolidated financial statements

Disclosure 102-45: Entities included in the consolidated financial statements  

Reporting requirements

102-45 The reporting organization shall report the following information:

a. A list of all entities included in the organization's consolidated financial statements or equivalent documents.

b. Whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report.

  • 1
    Disclosure 102-45 attainment

Guidance 

  • 1
    It is understood that disclosure 102-45 can be reported on by referencing in publicly available consolidated financial statements or equivalent documents

Report on key topics and concerns raised

Disclosure 102-46: Defining report content and topic boundaries   

Reporting requirements

102-46 The reporting organization shall report the following information:

a. An explanation of the process for defining the report content and the topic Boundaries.

b. An explanation of how the organization has implemented the Reporting Principles for defining report content.

6.1 When compiling the information specified in Disclosure 102-46, the reporting organization shall include an explanation of how the Materiality principle was applied to identify material topics, including any assumptions made.

Reporting recommendations 

6.2 When compiling the information specified in Disclosure 102-46, the reporting organization should include an explanation of:

6.2.1 the steps taken to define the content of the report and to define the topic Boundaries;

6.2.2 at which steps in the process each of the Reporting Principles for defining report content was applied;

6.2.3 assumptions and subjective judgments made in the process;

6.2.4 challenges the organization encountered when applying the Reporting Principles for defining report content

  • 1
    Disclosure 102-46 attainment

Guidance 

  • 1
    It is understood that Stakeholder Inclusiveness, Sustainability Context, Materiality, and Completeness are the four principles used to define report content, by considering organizational activities, impacts, and the substantive expectations and interests of its stakeholders
  • 2
    It is understood that an explanation is asked for, so that the organization can define the report content and topic boundaries, and how the four principles have been implemented
  • 3
    In this explanation, a specific description of how the Materiality principles have been applied is needed, based on the two dimensions of the principle
  • 4
    It is understood that the explanation can also include the steps taken to identify relevant topics, and how the relative priority of material topics was determined

More information on Reporting Principles defining report content can be found in the GRI Standards 101: Foundatioon 2016 Checklist Template , access [HERE]

Topic boundary descriptions for each material topic is reported under Disclosure 103-1 IN GRI Standards 103: Management Approach 2016 Checklist Template, access [HERE]

Report on a list of material topics

Disclosure 102-47: List of material topics 

Reporting requirements

102-47 The reporting organization shall report the following information:

a. A list of the material topics identified in the process for defining report content.

  • 1
    Disclosure 102-47 attainment

Guidance 

  • 1
    It is understood that material topics are those that an organization has prioritized for inclusion in the report. The prioritization exercise is carried out using Stakeholder Inclusiveness and the Materiality Principles
  • 2
    It is understood that the Materiality Principle identifies material topics based on the two dimensions: the significance of an organizations' economic, environmental and social impacts; their substantive influences on the assessments and decisions of stakeholders.

More informatioon on Stakeholer Inclusiveness and Materiality principles, see GRI Standards 101: Foundatioon 2016 Checklist Template , access [HERE]

An explanation as to why each topic is material is reported under Disclosure 103-1 in GRI Standards 103: Management Approach 2016 Checklist Template, access [HERE]

Report on restatements of information

Disclosure 102-48: Restatements of information

Reporting requirements

102-48 The reporting organization shall report the following information:

a. The effect of any restatements of information given in previous reports, and the reasons for such restatements.

  • 1
    Disclosure 102-48 attainment

Guidance 

  • 1
    It is understood that restatements of information can result from: merges or acquisitions; change of base year or periods; nature of business or measurement methods

Report on changes in reporting

Disclosure 102-49: Changes in reporting

Reporting requirements

102-49 The reporting organization shall report the following information:

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

  • 1
    Disclosure 102-49 attainment

Report on the reporting period

Disclosure 102-50: Reporting period

Reporting requirements

102-50 The reporting organization shall report the following information:

a. The reporting period for the information provided.

  • 1
    Disclosure 102-50 attainment

Guidance 

  • 1
    It is understood that the reporting period can be fiscal or calendar year

Report on the date of the most recent report

Disclosure 102-51: Date of the most recent report

Reporting requirements

102-51 The reporting organization shall report the following information:

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

  • 1
    Disclosure 102-51 attainment

Guidance 

  • 1
    It is understood that if this is the first report prepared by the reporting organization, the response to this disclosure can state this

Report on the reporting cycle

Disclosure 102-52: Reporting cycle

Reporting requirements

102-52 The reporting organization shall report the following information:

a. Reporting cycle.

  • 1
    Disclosure 102-52 attainment

Guidance 

  • 1
    It is understood that the reporting cycle can be, for example, annual or biennial

Report on the contact point for questions regarding the report or its concerns

Disclosure 102-53: Contact point for questions regarding the report

Reporting requirements

102-53 The reporting organization shall report the following information:

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

  • 1
    Disclosure 102-53 attainment

Report on claims of reporting following the GRI Standards

Disclosure 102-54: Claims of reporting in accordance with the GRI Standards

Reporting requirements

102-54 The reporting organization shall report the following information:

a. The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either:

i. 'This report has been prepared in accordance with the GRI Standards: Core option';

ii. 'This report has been prepared in accordance with the GRI Standards: Comprehensive option'.

  • 1
    Disclosure 102-54 attainment

Guidance

  • 1
    It is understood that a report prepared following the GRI Standards can be prepared based on one of two options (Core or Comprehensive). The option chosen determines the degree to which the GRI Standards have been applied
  • 2
    It is understood that for each option, there is a corresponding claim, or statement of use, that is needed in the report
  • 3
    It is understood that claims made have set wording

More information can be obtained concerning making claims from GRI Standards 103: Management Approach Checklist Template, which you can access [HERE]. See section 3 in this checklist.

Report on GRI content index

Disclosure 102-55: GRI content index

Reporting requirements

102-55 The reporting organization shall report the following information:

a. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.

b. For each disclosure, the content index shall include:

i. the number of disclosures (for disclosures covered by the GRI Standards);

ii. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials;

iii. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.

6.3 When reporting the GRI content index as specified in Disclosure 102.55, the reporting organization shall:

6.3.1 include the words 'GRI Content Index' in the title;

6.3.2 present the complete GRI content index in on location;

6.3.3 include in the report a link or reference to the GRI content index if it is not provided in the report itself;

6.3.4 for each GRI Standard used, include the title and publication year (e.g. GRI 102: General Disclosure 2016);

6.3.5 include any additional material topics reported on which are not covered by the GRI Standards, including page number(s) or URL(s) where the information can be found.

Reporting recommendations

6.4 When compiling the information specified in Disclosure 102-55, the reporting organizati0on should include in the GRI content index the title of each disclosure made (e.g. Name of the organization), in addition to the number (e.g. 102-1).

  • 1
    Disclosure 102-55 attainment

Guidance

  • 1
    It is understood that the content index required by this disclosure is a navigation tool, specifying which GRI Standards have been used, which disclosures have been made, and where these disclosures can be found in the report or other location
  • 2
    It is understood that a GRI content index is required in a report, for an organization to claim that the report has been made following the GRI Standards. A link to where the GRI content index can be found is also an option
  • 3
    It is understood that the disclosure number refers to the unique numeric identifier for each disclosure in the GRI Standards (e.g. 102.53)
  • 4
    It is understood that the page numbers (for PDF-based reports) and the URL links (for web-based reports) are a reference in the content index so that stakeholders can be directed to the information for the disclosures that are made
  • 5
    It is understood that for disclosures that are spread over multiple pages or URL's, the content index will reference all pages and URLs where information can be found
  • 6
    It is understood that webpages and documents, other than the report, can be referenced. For example, an annual financial report or a policy document. These can be included in the content index as long as they have a specific page number or a direct URL to the webpage
  • 7
    It is understood that material topics included in the report, but that are not included in the GRI Standards, need to the added to the content index
  • 8
    It is understood that too much information in the content index can diminish clarity and navigation of the index
  • 9
    It is understood that additional content can be included in the index to add clarity for stakeholders, for example, to show the connection with other reporting standards or frameworks, as long as the readability of the content index is not compromised

Refer to clause 3.2 in the GRI Standards: Foundation 2016 Checklist Template, which specifies the required information to provide when giving reasons for omission. You can access this template [HERE]

Consider the possible format to prepare the GRI content index

If you need assistance for the preparation of your content index, refer to the below image for an idea of the possible format to use.

Report on external assurance

Disclosure 102-56: External assurance

Reporting requirements

102-56 The reporting organization shall report the following information:

a. A description of the organization's policy and current practice about seeking external assurance for the report.

b. If the report has been externally assured:

i. 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;

ii. The relationship between the organization and the assurance provider;

iii. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization’s sustainability report.

  • 1
    Disclosure 102-56 attainment

Guidance

  • 1
    It is understood that using external assurance for sustainability reports is advised, in addition to internal resources, however, it is not a requirement
  • 2
    It is understood that the term 'external assurance' is used to refer to activities designed to result in published conclusions on report quality and information (whether that is qualitative or quantitative) contained within it
  • 3
    It is understood that external assurance can also refer to activities that are designed to result in published conclusions about systems or processes
  • 4
    It is understood that a system of internal controls can also be in place, which is important to the overall integrity and credibility of a report
  • 5
    It is understood that in some jurisdictions, corporate governance codes require directors to inquire, and then, if satisfied, confirm in the annual report the adequacy of an organization's internal controls
  • 6
    It is understood that the confirmation of the annual report might relate only to such internal controls that are necessary for the financial reporting purposes, and do not necessarily extend to those controls that would be required to address the reliability of the information in the sustainability report
  • 7
    It is understood that an internal audit function can be maintained as part of the processes for risk management and for managing and reporting information
  • 8
    It is understood that a stakeholder panel can review an organization's overall approach to sustainability reporting, or to provide advice on the content of the report
  • 9
    It is understood that a variety of approaches can be used by the organization to seek external assurance. For example, the use of professional assurance providers
  • 10
    It is understood that there is an expectation that external assurance is conducted by competent groups or persons following professional standards for assurance, or who apply systematically, documented, and evidence-based processes ('assurance providers')

For external assurance or reports that have used the GRI Standards, it is expected that the assurance providers:

  • 1
    Are independent of the organization and therefore able to reach and publish an objective and impartial opinion or conclusions about the report
  • 2
    Can demonstrate competence in both the subject matter and assurance practices
  • 3
    Apply quality control procedures to the assurance engagement
  • 4
    Conduct the engagement in a manner that is systematic, documented, evidence-based, and characterized by defined procedures
  • 5
    Assess whether the report provides a reasonable and balanced presentation of performance - considering the veracity of data in the report as well as the overall selection of content
  • 6
    Assess the extent to which the report preparer has applied the GRI Standards in the course of reaching its conclusions
  • 7
    Issue a written report that is publicly available and includes: an opinion or set of conclusions; a description of the responsibilities of the report preparer and the assurance provider; and a summary of the work performed, which explains the nature of the assurance conveyed by the assurance report
  • 8
    Use broadly-accessible language

Activities that are designed to result is published conclusions about systems or processes differ from activities desgined to access or validate the quality or level of performance of an organization. Examples of the latter include issuing performance certifications or compliance assessments, as opposed to defining report content or including the application of the Materiality principle.

Make sure requirements are met

The following are reporting requirements. Make sure all of these requirements are met.

Reporting practice 

102-45 The reporting organization shall report the following information:

a. A list of all entities included in the organization's consolidated financial statements or equivalent documents.

b. Whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report.

102-46 The reporting organization shall report the following information:

a. An explanation of the process for defining the report content and the topic Boundaries.

b. An explanation of how the organization has implemented the Reporting Principles for defining report content.

6.1 When compiling the information specified in Disclosure 102-46, the reporting organization shall include an explanation of how the Materiality principle was applied to identify material topics, including any assumptions made.

102-47 The reporting organization shall report the following information:

a. A list of the material topics identified in the process for defining report content.

102-48 The reporting organization shall report the following information:

a. The effect of any restatements of information given in previous reports, and the reasons for such restatements.

102-49 The reporting organization shall report the following information:

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

102-50 The reporting organization shall report the following information:

a. The reporting period for the information provided

102-51 The reporting organization shall report the following information:

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

102-52 The reporting organization shall report the following information:

a. Reporting cycle.

102-53 The reporting organization shall report the following information:

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

102-54 The reporting organization shall report the following information:

a. The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either:

i. 'This report has been prepared in accordance with the GRI Standards: Core option';

ii. 'This report has been prepared in accordance with the GRI Standards: Comprehensive option'.

102-55 The reporting organization shall report the following information:

a. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.

b. For each disclosure, the content index shall include:

i. the number of disclosures (for disclosures covered by the GRI Standards);

ii. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials;

iii. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.

6.3 When reporting the GRI content index as specified in Disclosure 102.55, the reporting organization shall:

6.3.1 include the words 'GRI Content Index' in the title;

6.3.2 present the complete GRI content index in on location;

6.3.3 include in the report a link or reference to the GRI content index if it is not provided in the report itself;

6.3.4 for each GRI Standard used, include the title and publication year (e.g. GRI 102: General Disclosure 2016);

6.3.5 include any additional material topics reported on which are not covered by the GRI Standards, including page number(s) or URL(s) where the information can be found.

102-56 The reporting organization shall report the following information:

a. A description of the organization's policy and current practice about seeking external assurance for the report.

b. If the report has been externally assured:

i. 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;

ii. The relationship between the organization and the assurance provider;

iii. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization’s sustainability report.

Revisit reporting requirements

Not all reporting requirements have been met. You need to revisit those requirements that have been omitted to ensure they are met before you can move forward in this template.

This is a stop task which means you cannot progress in this template until all relevant tasks are complete

  • 1
    All reporting requirements have been met
  • 2
    Any requirements that have been omitted, a reason for omission has been given (see task 46 in GRI Standards 101: Foundation 2016 Checklist Template)
  • 3
    It is understood that if requirements have not been met, with a sufficient reason for omission, it cannot be claimed that your published report has been made under the GRI Standards

Access GRI Standards 101: Foundation 2016 Checklist Template [HERE]

Review disclosure summary

Report content requirements

Organizational Profile

102.1 The reporting organization shall report the following information:

a. Name of the organization.

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102-2 The reporting organization shall report the following information:

a. A description of the organization's activities;

b. Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.

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102-3 The reporting organization shall report the following information:

a. Location of the organization's headquarters.

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102-4 The reporting organization shall report the following information:

a. The number of countries where the organization operates, and the names of the countries where it has significant operations and/or that are relevant to the topics covered in the report.

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102-5 The reporting organization shall report the following information:

a. Nature of ownership and legal form.

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102-6 The reporting organization shall report the following information:

a. Markets served, including:

i. geographic locations where products and services are offered;

ii. sectors served;

iii. types of customers and beneficiaries.

{{form.Notes_on_disclosure_102-7}}

102-7 The reporting organization shall report the following information:

a. The scale of the organization, including:

i. total number of employees;

ii. total number of operations;

iii. net sales (for private sector organizations) or net revenues (for public sector organizations);

iv. total capitalization (for private sector organizations) broken down in terms of debt and equity;

v. quantity of products or services provided

{{form.Notes_on_disclosure_102-7}}

102-8 The reporting organization shall report the following information:

a. Total number of employees by employment contract (permanent and temporary), by gender;

b. Total number of employees by employment contract (permanent and temporary), by region;

c. Total number of employees by employment types (full-time and part-time), by gender;

d. Whether a significant portion of the organization's activities is 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;

e. 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);

f. An explanation of how the data has been compiled, including any assumptions made.

{{form.Notes_on_disclosure_102-8}}

102-9 The reporting organization shall report the following information:

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

{{form.Notes_on_disclosure_102-9}}

102-10 The reporting organization shall report the following information:

a. Significant changes to the organization's size, structure, ownership, or supply chain, including:

i. Changes in the location of, or changes in operations, including facility openings, closings, and expansions;

ii. Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations);

iii. Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination.

{{form.Notes_on_disclosure_102-10}}

102-11 The reporting organization shall report the following information:

a. Whether and how the organization applied the Precautionary Principle or approach.

{{form.Notes_on_disclosure_102-11}}

102-12 The reporting organization shall report the following information:

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

{{form.Notes_on_disclosure_102-12}}

102-13 The reporting organization shall report the following information:

a. A list of the main membership of industry or other associations, and national or international advocacy organizations.

{{form.Notes_on_disclosure_102-13}}

Strategy

102-14 The reporting organization shall report the following information:

a. A statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy for addressing sustainability.

{{form.Notes_on_disclosure_102-14}}

102-15 The reporting organization shall report the following information:

a. A description of key impacts, risks, and opportunities.

{{form.Notes_of_disclosure_102-16}}

Ethics and Integrity

102-16 The reporting organization shall report the following information:

a. A description of the organization's values, principles, standards, and norms of behavior.

{{form.Notes_of_disclosure_102-16}}

102-17 The reporting organization shall report the following information:

a. A description of internal and external mechanisms for:

i. seeking advice about ethical and lawful behavior, and organizational integrity;

ii. reporting concerns about unethical or unlawful behavior, and organizational integrity.

{{form.Notes_on_disclosure_102-17}}

Governance

102-18 The reporting organization shall report the following information:

a. The governance structure of the organization, including committees of the highest governance body;

b. Committee's responsible for decision-making on economic, environmental, and social topics.

{{form.Notes_on_disclosure_102-18}}

102-19 The reporting organization shall report the following information:

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

{{form.Notes_on_disclosure_102-19}}

102-20 The reporting organization shall report the following information:

a. Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental, and social topics;

b. Whether post holders report directly to the highest governance body.

{{form.Notes_on_disclosure_102-20}}

102-21 The reporting organization shall report the following information:

a. Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics. 

b. If consultation is delegated, describe to whom it is delegated to and how the resulting feedback is provided to the highest governance body.

{{form.Notes_on_disclosure_102-21}}

102-22 The reporting organization shall report the following information:

a. Composition of the highest governance body and its committees by:

i. executive or non-executive;

ii. independence;

iii. tenure on the governance body;

iv. number of each individual's other significant positions and commitments, and the nature of the commitments;

v. gender;

vi. membership of under-represented social groups;

vii. competencies relating to economic, environmental, and social topics;

viii. stakeholder representation. 

{{form.Notes_on_disclosure_102-22}}

102-23 The reporting organization shall report the following information:

a. Whether the chair of the highest governance body is also an executive officer in the organization;

b. If the chair is also an executive officer, describe his or her function within the organization's management and the reasons for this arrangement.

{{form.Notes_on_disclosure_102-23}}

102-24 The reporting organization shall report the following information:

a. Nomination and selection processes for the highest governance body members, including whether and how:

i. stakeholders (including shareholders) are involved;

ii. diversity is considered;

iii. independence is considered;

iv. expertise and experience relating to economic, environmental, and social topics are considered.

{{form.Notes_on_disclosure_102-24}}

102-25 The reporting organization shall report the following information:

a. Processes for the highest governance body to ensure conflicts of interest are avoided and managed.

b. Whether conflicts of interest are disclosed to stakeholders, including, at a minimum:

i. Cross-board membership;

ii. Cross-shareholding with suppliers and other stakeholders;

iii.  Existences of controlling shareholder;

iv. related party disclosures.

{{form.Notes_on_disclosure_102-25}}

102-26 The reporting organization shall report the following information:

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

{{form.Notes_on_disclosure_102-26}}

102-27 The reporting organization shall report the following information:

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

{{form.Notes_on_disclosure_102-27}}

102-28 The reporting organization shall report the following information:

a. Processes for evaluating the highest governance body's performance concerning the governance of economic, environmental, and social impacts;

b. Whether such evaluation is independent or not, and its frequency;

c. Whether such evaluation is a self-assessment;

d. Actions are taken in response to an evaluation of the highest governance body’s performance concerning governance of economic, environmental, and social topics, including, as a minimum, changes in membership and organizational practice.

{{form.Notes_on_disclosure_102-28}}

102-29 The reporting organization shall report the following information:

a. 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;

b. 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.

{{form.Notes_on_disclosure_102-29}}

102-30 The reporting organization shall report the following information:

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

{{form.Notes_on_disclosure_102-30}}

102-31 The reporting organization shall report the following information:

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

{{form.Notes_on_disclosure_102-31}}

102-32 The reporting organization shall report the following information:

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

{{form.Notes_on_disclosure_102-32}}

102-33 The reporting organization shall report the following information:

a. The process of communicating critical concerns to the highest governance body.

{{form.Notes_on_disclosure_102-33}}

102-34 The reporting organization shall report the following information:

a. Total number and nature of critical concerns that were communicated to the highest governance body.

b. Mechanism(s) used to address and resolve critical concerns.

{{form.Notes_on_disclosure_102-34}}

102-35 The reporting organization shall report the following information:

a. Remuneration policies for the highest governance body and senior executives for the following types of remuneration:

i. Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses, and deferred or vested shares;

ii. Sign-on bonuses or recruitment incentive payments;

iii. Termination payments;

iv. Clawbacks;

v. Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees.

b. How performance criteria in the remuneration policies relate to the highest governance body’s and senior executives’ objectives for economic, environmental, and social topics.

{{form.Notes_on_disclosure_102-35}}

102-36 The reporting organization shall report the following information:

a. Process for determining remuneration. 

b. Whether remuneration consultants are involved in determining the remuneration and whether they are independent of management.

c. Any other relationships that the remuneration consultants have with the organization. 

{{form.Notes_on_disclosure_102-36}}

102-37 The reporting organization shall report the following information:

a. How stakeholders' views are sought and taken into account regarding remuneration.

b. If applicable, the results of votes on remuneration policies and proposals. 

{{form.Notes_on_disclosure_102-37}}

102-38 The reporting organization shall report the following information:

a. The ratio of the annual total compensation for the organization'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. 

{{form.Notes_on_disclosure_102-38}}

4.4 When compiling the information specified in Disclosure 102-38, the reporting organization shall, for each country of significant operations:

4.4.1 identify the highest-paid individual for the reporting period, as defined by total compensation;

4.4.2 calculate the median annual total compensation for all employees, except the highest-paid individual;

4.4.3 calculate the ratio of the annual total compensation of the highest-paid individual to the median annual total compensation for all employees.

102-39 The reporting organization shall report the following information:

a. The ratio of the percentage increase in annual total compensation for the organization'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.

{{form.Notes_on_disclosure_102-39}}

4.6 When compiling the information specified in Disclosure 102-39, the reporting organization shall, for each country of significant operations:

4.6.1 identify the highest-paid individual for the reporting period, as defined by total compensation;

4.6.2 calculate the percentage increase in the highest-paid individual’s compensation from the prior period to the reporting period;

4.6.3 calculate median annual total compensation for all employees except the highest-paid individual;

4.6.4 calculate the percentage increase of the median annual total compensation from the previous reporting period to the current reporting period;

4.6.5 calculate the ratio of the annual total compensation percentage increase of the highest-paid individual to the median annual total compensation percentage increase for all employees.

Stakeholder engagement

102-40 The reporting organization shall report the following information:

a. A list of stakeholder groups engaged by the organization. 

{{form.Disclosure_102-40_notes}}

102-41 The reporting organization shall report the following information:

a. Percentage of total employees covered by collective bargaining agreements.

{{form.Disclosure_102-41_notes}}

102-42 The reporting organization shall report the following information:

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

{{form.Disclosure_102-42_notes}}

102-43 The reporting organization shall report the following information:

a. The organization’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.

{{form.Disclosure_102-43_notes}}

102-44 The reporting organization shall report the following information:

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

i. how the organization has responded to those key topics and concerns, which includes responses made through reporting;

ii. the stakeholder groups that raised each of the key topics and concerns. 

{{form.Disclosure_102-44_notes}}

Reporting practice 

102-45 The reporting organization shall report the following information:

a. A list of all entities included in the organization's consolidated financial statements or equivalent documents.

b. Whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report.

{{form.Disclosure_102-45_notes}}

102-46 The reporting organization shall report the following information:

a. An explanation of the process for defining the report content and the topic Boundaries.

b. An explanation of how the organization has implemented the Reporting Principles for defining report content.

{{form.Disclosure_102-46_notes}}

6.1 When compiling the information specified in Disclosure 102-46, the reporting organization shall include an explanation of how the Materiality principle was applied to identify material topics, including any assumptions made.

102-47 The reporting organization shall report the following information:

a. A list of the material topics identified in the process for defining report content.

{{form.Disclosure_102-47_notes}}

102-48 The reporting organization shall report the following information:

a. The effect of any restatements of information given in previous reports, and the reasons for such restatements.

{{form.Disclosure_102-48_notes}}

102-49 The reporting organization shall report the following information:

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

{{form.Disclosure_102-49_notes}}

102-50 The reporting organization shall report the following information:

a. The reporting period for the information provided

{{form.Disclosure_102-50_notes}}

102-51 The reporting organization shall report the following information:

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

{{form.Disclosure_102-51_notes}}

102-52 The reporting organization shall report the following information:

a. Reporting cycle.

{{form.Disclosure_102-53_notes}}

102-53 The reporting organization shall report the following information:

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

{{form.Disclosure_102-53_notes}}

102-54 The reporting organization shall report the following information:

a. The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either:

i. 'This report has been prepared in accordance with the GRI Standards: Core option';

ii. 'This report has been prepared in accordance with the GRI Standards: Comprehensive option'.

{{form.Disclosure_102-54_notes}}

102-55 The reporting organization shall report the following information:

a. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.

b. For each disclosure, the content index shall include:

i. the number of disclosures (for disclosures covered by the GRI Standards);

ii. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials;

iii. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.

{{form.Disclosure_102-55_notes}}

6.3 When reporting the GRI content index as specified in Disclosure 102.55, the reporting organization shall:

6.3.1 include the words 'GRI Content Index' in the title;

6.3.2 present the complete GRI content index in on location;

6.3.3 include in the report a link or reference to the GRI content index if it is not provided in the report itself;

6.3.4 for each GRI Standard used, include the title and publication year (e.g. GRI 102: General Disclosure 2016);

6.3.5 include any additional material topics reported on which are not covered by the GRI Standards, including page number(s) or URL(s) where the information can be found.

102-56 The reporting organization shall report the following information:

a. A description of the organization's policy and current practice about seeking external assurance for the report.

b. If the report has been externally assured:

i. 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;

ii. The relationship between the organization and the assurance provider;

iii. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization’s sustainability report. 

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References:

Consider the reference used to produce the GRI 102 Standards

The following documents have aided the creation of the GRI 102: General Approaches Standards.

Authoritative intergovernmental instruments

1. International Labour Organization (ILO) Convention 87, ‘Freedom of Association and Protection of the Right to Organise Convention’, 1948.

2. International Labour Organization (ILO) Convention 98, ‘Right to Organise and Collective Bargaining Convention’, 1949.

3. International Labour Organization (ILO) Convention 135, ‘Workers’ Representatives Convention’, 1971.

4. International Labour Organization (ILO) Convention 154, ‘Collective Bargaining Convention’, 1981.

5. International Labour Organization (ILO) Declaration, ‘Declaration on Fundamental Principles and Rights at Work’, 1998.

6. International Labour Organization (ILO), Key Indicators of the Labour Market (KILM), http://www.ilo.org/global/statistics-and-databases/research-and-databases/kilm/lang--en/index.htm, accessed on 1 September 2016.

7. International Labour Organization (ILO), LABORSTA Internet, http://laborsta.ilo.org/, accessed on 1 September 2016.

8.International Labour Organization (ILO) Recommendation 91, ‘Collective Agreements Recommendation’, 1951.

9.International Labour Organization (ILO) Recommendation 163, ‘Collective Bargaining Recommendation’, 1981.

10. International Labour Organization (ILO), ‘Resolution concerning the International Classification of Status in Employment (ICSE)’, 1993.

11. Organisation for Economic Co-operation and Development (OECD) Principles, ‘Principles of Corporate Governance’, 2004.

12.United Nations (UN), Composition of macro geographical (continental) regions, geographical sub-regions, and selected economic and other groupings, http://unstats.un.org/unsd/methods/m49/m49regin.htm, accessed on 1 September 2016.

13. United Nations (UN) Declaration, ‘The Rio Declaration on Environment and Development’, 1992.

14.United Nations (UN), ‘Guiding Principles on Business and Human Rights, Implementing the United Nations “Protect, Respect and Remedy” Framework’, 2011.

15.United Nations (UN), Protect, Respect and Remedy: a Framework for Business and Human Rights, 2008.

16. United Nations (UN), Report of the Special Representative of the Secretary-General on the Issue of Human Rights and Transnational Corporations and Other Business Enterprises, John Ruggie, 2011.

Sources:

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