GRI Content Index

The CSR Communication Report 2017 has been prepared in accordance with the Core option of the GRI Sustainability Reporting Standards. The following table shows the page references for each of the Standard’s General Disclosures, as well as economic, environmental and social topics, and Financial Services Sector Disclosures.
Core indicators for General Disclosure are indicated with an asterisk (*). Page references are provided also for other indicators in response to increased requests from stakeholders for disclosure. Page references are provided for economic, environmental and social topics identified as material for the Group.
For information published in the Annual Report 2017 (Integrated Report) and Corporate Governance Report, the relevant documents are indicated.

Standard Disclosure

  • Core Indicators are identified with an asterisk (*).
Disclosures No. Requirements Page References (or Reasons for Omission)
GRI Standard G4 Guidelines
Organizational profile
102-1* G4-3 a. Name of the organization.
102-2* G4-4/PR6 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* G4-5 a. Location of the organization’s headquarters.
102-4* G4-6 a. Number of countries where the organization operates, and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report.
102-5* G4-7 a. Nature of ownership and legal form.
102-6* G4-8 a. Markets served, including:
i. geographic locations where products and services are offered;
ii. sectors served;
iii. types of customers and beneficiaries.
102-7* G4-9 a. 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* G4-10 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 type (full-time and part-time), by gender.
d. Whether a significant portion of the organization’s activities are performed by workers who are not employees. If applicable, a description of the nature and scale of work performed by workers who are not employees.
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 have been compiled, including any assumptions made.
102-9* G4-12 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* G4-13 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* G4-14 a. Whether and how the organization applies the Precautionary Principle or approach.
102-12* G4-15 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* G4-16 a. A list of the main memberships of industry or other associations, and national or international advocacy organizations.
Strategy
102-14* G4-1 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 G4-2 a. A description of key impacts, risks, and opportunities.
Ethics and integrity
102-16* G4-56 a. A description of the organization’s values, principles, standards, and norms of behavior.
102-17 G4-57/58 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.
Governance
102-18* G4-34 a. Governance structure of the organization, including committees of the highest governance body.
b. Committees responsible for decision-making on economic, environmental, and social topics.
102-19 G4-35 a. Process for delegating authority for economic, environmental, and social topics from the highest governance body to senior executives and other employees.
102-20 G4-36 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 G4-37 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 and how the resulting feedback is provided to the highest governance body.
102-22 G4-38 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 G4-39 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 G4-40 a. Nomination and selection processes for the highest governance body and its committees.
b. Criteria used for nominating and selecting 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 G4-41 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, as a minimum:
i. Cross-board membership;
ii. Cross-shareholding with suppliers and other stakeholders;
iii. Existence of controlling shareholder;
iv. Related party disclosures.
102-26 G4-42 a. Highest governance body’s and senior executives’ roles 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 G4-43 a. Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental, and social topics.
102-28 G4-44 a. Processes for evaluating the highest governance body’s performance with respect to governance of economic, environmental, and social topics.
b. Whether such evaluation is independent or not, and its frequency.
c. Whether such evaluation is a self-assessment.
d. Actions taken in response to evaluation of the highest governance body’s performance with respect to governance of economic, environmental, and social topics, including, as a minimum, changes in membership and organizational practice.
102-29 G4-45 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 G4-46 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 G4-47 a. Frequency of the highest governance body’s review of economic, environmental, and social topics and their impacts, risks, and opportunities.
102-32 G4-48 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 G4-49 a. Process for communicating critical concerns to the highest governance body.
102-34 G4-50 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 G4-51 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 G4-52 a. Process for determining remuneration.
b. Whether remuneration consultants are involved in determining remuneration and whether they are independent of management.
c. Any other relationships that the remuneration consultants have with the organization.
102-37 G4-53 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 G4-54 a. 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.
102-39 G4-55 a. 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.
Stakeholder engagement
102-40* G4-24 a. A list of stakeholder groups engaged by the organization.
102-41* G4-11 a. Percentage of total employees covered by collective bargaining agreements.
102-42* G4-25 a. The basis for identifying and selecting stakeholders with whom to engage.
102-43* G4-26/PR5 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* G4-27/PR5 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, including through its reporting;
ii. the stakeholder groups that raised each of the key topics and concerns.
Reporting practice
102-45* G4-17 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* G4-18 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.
102-47* G4-19 a. A list of the material topics identified in the process for defining report content.
102-48* G4-22 a. The effect of any restatements of information given in previous reports, and the reasons for such restatements.

Not appricable

102-49* G4-23 a. Significant changes from previous reporting periods in the list of material topics and topic Boundaries.

Not appricable

102-50* G4-28 a. Reporting period for the information provided.
102-51* G4-29 a. If applicable, the date of the most recent previous report.
102-52* G4-30 a. Reporting cycle.
102-53* G4-31 a. The contact point for questions regarding the report or its contents.
102-54* G4-32-a 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* G4-32-b 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 the disclosure (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.

This page is the GRI Content Index.

102-56* G4-32-c/33 a. A description of the organization’s policy and current practice with regard to 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.

Have received third-party assurance on some quantitative social and environmental data.

Management Approach
103-1 G4-20/21/DMA-a a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
103-2 G4-DMA-b a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
103-3 G4-DMA-c a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.

ECONOMIC

Disclosures No. Requirements Page References (or Reasons for Omission)
GRI Standard G4 Guidelines
Economic Performance
103-1 G4-20/21/DMA-a a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
103-2 G4-DMA-b a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
103-3 G4-DMA-c a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
201-1 G4-EC1 a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization’s global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components:
i. Direct economic value generated: revenues;
ii. Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments;
iii. Economic value retained: ‘direct economic value generated’ less ‘economic value distributed’.
b. Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance.
201-2 G4-EC2 a. Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including:
i. a description of the risk or opportunity and its classification as either physical, regulatory, or other;
ii. a description of the impact associated with the risk or opportunity;
iii. the financial implications of the risk or opportunity before action is taken;
iv. the methods used to manage the risk or opportunity;
v. the costs of actions taken to manage the risk or opportunity.
201-3 G4-EC3 a. If the plan’s liabilities are met by the organization’s general resources, the estimated value of those liabilities.
b. If a separate fund exists to pay the plan’s pension liabilities:
i. the extent to which the scheme’s liabilities are estimated to be covered by the assets that have been set aside to meet them;
ii. the basis on which that estimate has been arrived at;
iii. when that estimate was made.
c. If a fund set up to pay the plan’s pension liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work towards full coverage, and the timescale, if any, by which the employer hopes to achieve full coverage.
d. Percentage of salary contributed by employee or employer.
e. Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact.

Information unavailable.
Will collect/ analyze information and work toward its disclosure.

201-4 G4-EC4 a. Total monetary value of financial assistance received by the organization from any government during the reporting period, including:
i. tax relief and tax credits;
ii. subsidies;
iii. investment grants, research and development grants, and other relevant types of grant; iv. awards;
v. royalty holidays;
vi. financial assistance from Export Credit Agencies (ECAs);
vii. financial incentives;
viii. other financial benefits received or receivable from any government for any operation.
b. The information in 201-4-a by country.
c. Whether, and the extent to which, any government is present in the shareholding structure.

Not appricable

Indirect Economic Impacts
103-1 G4-20/21/DMA-a a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
103-2 G4-DMA-b a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
103-3 G4-DMA-c a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
203-1 G4-EC7 a. Extent of development of significant infrastructure investments and services supported.
b. Current or expected impacts on communities and local economies, including positive and negative impacts where relevant.
c. Whether these investments and services are commercial, in-kind, or pro bono engagements.
203-2 G4-EC8 a. Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts.
b. Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas.
Anti-corruption
103-1 G4-20/21/DMA-a a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
103-2 G4-DMA-b a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
103-3 G4-DMA-c a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
205-1 G4-SO3 a. Total number and percentage of operations assessed for risks related to corruption.
b. Significant risks related to corruption identified through the risk assessment.

Information unavailable.
Will collect/ analyze information and work toward its disclosure.

205-2 G4-SO4 a. Total number and percentage of governance body members that the organization’s anti-corruption policies and procedures have been communicated to, broken down by region.
b. Total number and percentage of employees that the organization’s anti-corruption policies and procedures have been communicated to, broken down by employee category and region.
c. Total number and percentage of business partners that the organization’s anti-corruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organization’s anti-corruption policies and procedures have been communicated to any other persons or organizations.
d. Total number and percentage of governance body members that have received training on anti-corruption, broken down by region.
e. Total number and percentage of employees that have received training on anti-corruption, broken down by employee category and region.
205-3 G4-SO5 a. Total number and nature of confirmed incidents of corruption.
b. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption.
c. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption.
d. Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases.

Information unavailable.
Will collect/ analyze information and work toward its disclosure.

ENVIRONMENTAL

Disclosures No. Requirements Page References (or Reasons for Omission)
GRI Standard G4 Guidelines
Materials
103-1 G4-20/21/DMA-a a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
103-2 G4-DMA-b a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
103-3 G4-DMA-c a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
301-1 G4-EN1 a. Total weight or volume of materials that are used to produce and package the organization’s primary products and services during the reporting period, by:
i. non-renewable materials used;
ii. renewable materials used.
301-2 G4-EN2 a. Percentage of recycled input materials used to manufacture the organization’s primary products and services.
301-3 G4-EN28 a. Percentage of reclaimed products and their packaging materials for each product category.
b. How the data for this disclosure have been collected.
Energy
103-1 G4-20/21/DMA-a a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
103-2 G4-DMA-b a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
103-3 G4-DMA-c a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
302-1 G4-EN3 a. Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used.
b. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used.
c. In joules, watt-hours or multiples, the total:
i. electricity consumption
ii. heating consumption
iii. cooling consumption
iv. steam consumption
d. In joules, watt-hours or multiples, the total:
i. electricity sold
ii. heating sold
iii. cooling sold
iv. steam sold
e. Total energy consumption within the organization, in joules or multiples.
f. Standards, methodologies, assumptions, and/or calculation tools used.
g. Source of the conversion factors used.
302-2 G4-EN4 a. Energy consumption outside of the organization, in joules or multiples.
b. Standards, methodologies, assumptions, and/or calculation tools used.
c. Source of the conversion factors used.
302-3 G4-EN5 a. Energy intensity ratio for the organization.
b. Organization-specific metric (the denominator) chosen to calculate the ratio.
c. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all.
d. Whether the ratio uses energy consumption within the organization, outside of it, or both.
302-4 G4-EN6 a. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all.
c. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
d. Standards, methodologies, assumptions, and/or calculation tools used.
302-5 G4-EN7 a. Reductions in energy requirements of sold products and services achieved during the reporting period, in joules or multiples.
b. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
c. Standards, methodologies, assumptions, and/or calculation tools used.
Biodiversity
103-1 G4-20/21/DMA-a a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
103-2 G4-DMA-b a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
103-3 G4-DMA-c a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
304-1 G4-EN11 a. For each operational site owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas, the following information:
i. Geographic location;
ii. Subsurface and underground land that may be owned, leased, or managed by the organization;
iii. Position in relation to the protected area (in the area, adjacent to, or containing portions of the protected area) or the high biodiversity value area outside protected areas;
iv. Type of operation (office, manufacturing or production, or extractive);
v. Size of operational site in km2 (or another unit, if appropriate);
vi. Biodiversity value characterized by the attribute of the protected area or area of high biodiversity value outside the protected area (terrestrial, freshwater, or maritime ecosystem);
vii. Biodiversity value characterized by listing of protected status (such as IUCN Protected Area Management Categories, Ramsar Convention, national legislation).

Not appricable

304-2 G4-EN12 a. Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following:
i. Construction or use of manufacturing plants, mines, and transport infrastructure;
ii. Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources);
iii. Introduction of invasive species, pests, and pathogens;
iv. Reduction of species;
v. Habitat conversion;
vi. Changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level).
b. Significant direct and indirect positive and negative impacts with reference to the following:
i. Species affected;
ii. Extent of areas impacted;
iii. Duration of impacts;
iv. Reversibility or irreversibility of the impacts.
304-3 G4-EN13 a. Size and location of all habitat areas protected or restored, and whether the success of the restoration measure was or is approved by independent external professionals.
b. Whether partnerships exist with third parties to protect or restore habitat areas distinct from where the organization has overseen and implemented restoration or protection measures.
c. Status of each area based on its condition at the close of the reporting period.
d. Standards, methodologies, and assumptions used.
304-4 G4-EN14 a. Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the operations of the organization, by level of extinction risk:
i. Critically endangered
ii. Endangered
iii. Vulnerable
iv. Near threatened
v. Least concern

Not appricable

Emissions
103-1 G4-20/21/DMA-a a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
103-2 G4-DMA-b a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
103-3 G4-DMA-c a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
305-1 G4-EN15 a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent.
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, financial control, or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.
305-2 G4-EN16 a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, financial control, or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.
305-3 G4-EN17 a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.
b. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.
e. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
f. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
g. Standards, methodologies, assumptions, and/or calculation tools used.
305-4 G4-EN18 a. GHG emissions intensity ratio for the organization.
b. Organization-specific metric (the denominator) chosen to calculate the ratio.
c. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
d. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
305-5 G4-EN19 a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent.
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Base year or baseline, including the rationale for choosing it.
d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
e. Standards, methodologies, assumptions, and/or calculation tools used.
305-6 G4-EN20 a. Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane) equivalent.
b. Substances included in the calculation.
c. Source of the emission factors used.
d. Standards, methodologies, assumptions, and/or calculation tools used.

Not appricable

305-7 G4-EN21 a. Significant air emissions, in kilograms or multiples, for each of the following:
i. NOX
ii. SOX
iii. Persistent organic pollutants (POP)
iv. Volatile organic compounds (VOC)
v. Hazardous air pollutants (HAP)
vi. Particulate matter (PM)
vii. Other standard categories of air emissions identified in relevant regulations
b. Source of the emission factors used.
c. Standards, methodologies, assumptions, and/or calculation tools used.

Not appricable

Environmental Compliance
103-1 G4-20/21/DMA-a a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
103-2 G4-DMA-b a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
103-3 G4-DMA-c a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
307-1 G4-EN29 a. Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations in terms of:
i. total monetary value of significant fines;
ii. total number of non-monetary sanctions;
iii. cases brought through dispute resolution mechanisms.
b. If the organization has not identified any non-compliance with environmental laws and/or regulations, a brief statement of this fact is sufficient.

Not appricable

SOCIAL

Disclosures No. Requirements Page References (or Reasons for Omission)
GRI Standard G4 Guidelines
Training and Education
103-1 G4-20/21/DMA-a a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
103-2 G4-DMA-b a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
103-3 G4-DMA-c a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
404-1 G4-LA9 a. Average hours of training that the organization’s employees have undertaken during the reporting period, by:
i. gender;
ii. employee category.

Information unavailable.
Will collect/ analyze information and work toward its disclosure.

404-2 G4-LA10 a. Type and scope of programs implemented and assistance provided to upgrade employee skills.
b. Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment.
404-3 G4-LA11 a. a. Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period.
Diversity and Equal Opportunity
103-1 G4-20/21/DMA-a a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
103-2 G4-DMA-b a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
103-3 G4-DMA-c a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
405-1 G4-LA12 a. Percentage of individuals within the organization’s governance bodies in each of the following diversity categories:
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;
iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).
b. Percentage of employees per employee category in each of the following diversity categories:
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;
iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).
405-2 G4-LA13 a. Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation.
b. The definition used for ‘significant locations of operation’.

Information unavailable.
Will collect/ analyze information and work toward its disclosure.

Human Rights Assessment
103-1 G4-20/21/DMA-a a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
103-2 G4-DMA-b a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
103-3 G4-DMA-c a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
412-1 G4-HR9 a. Total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments, by country.

Information unavailable.
Will collect/ analyze information and work toward its disclosure.

412-2 G4-HR2 a. Total number of hours in the reporting period devoted to training on human rights policies or procedures concerning aspects of human rights that are relevant to operations.
b. Percentage of employees trained during the reporting period in human rights policies or procedures concerning aspects of human rights that are relevant to operations.
412-3 G4-HR1 a. Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening.
b. The definition used for ‘significant investment agreements’.

Information unavailable.
Will collect/ analyze information and work toward its disclosure.

Local Communities
103-1 G4-20/21/DMA-a a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
103-2 G4-DMA-b a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
103-3 G4-DMA-c a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
413-1 G4-SO1 a. Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of:
i. social impact assessments, including gender impact assessments, based on participatory processes;
ii. environmental impact assessments and ongoing monitoring;
iii. public disclosure of results of environmental and social impact assessments;
iv. local community development programs based on local communities’ needs;
v. stakeholder engagement plans based on stakeholder mapping;
vi. broad based local community consultation committees and processes that include vulnerable groups;
vii. works councils, occupational health and safety committees and other worker representation bodies to deal with impacts;
viii. formal local community grievance processes.
413-2 G4-SO2 a. Operations with significant actual and potential negative impacts on local communities, including:
i. the location of the operations;
ii. the significant actual and potential negative impacts of operations.

Not appricable

Customer Privacy
103-1 G4-20/21/DMA-a a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
103-2 G4-DMA-b a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
103-3 G4-DMA-c a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
418-1 G4-PR8 a. Total number of substantiated complaints received concerning breaches of customer privacy, categorized by:
i. complaints received from outside parties and substantiated by the organization;
ii. complaints from regulatory bodies.
b. Total number of identified leaks, thefts, or losses of customer data.
c. If the organization has not identified any substantiated complaints, a brief statement of this fact is sufficient.
Socioeconomic Compliance
103-1 G4-20/21/DMA-a a. An explanation of why the topic is material.
b. The Boundary for the material topic, which includes a description of:
i. where the impacts occur;
ii. the organization’s involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.
c. Any specific limitation regarding the topic Boundary.
103-2 G4-DMA-b a. An explanation of how the organization manages the topic.
b. A statement of the purpose of the management approach.
c. A description of the following, if the management approach includes that component:
i. Policies
ii. Commitments
iii. Goals and targets
iv. Responsibilities
v. Resources
vi. Grievance mechanisms
vii. Specific actions, such as processes, projects, programs and initiatives
103-3 G4-DMA-c a. An explanation of how the organization evaluates the management approach, including:
i. the mechanisms for evaluating the effectiveness of the management approach;
ii. the results of the evaluation of the management approach;
iii. any related adjustments to the management approach.
419-1 G4-SO8/PR9 a. Significant fines and non-monetary sanctions for non-compliance with laws and/or regulations in the social and economic area in terms of:
i. total monetary value of significant fines;
ii. total number of non-monetary sanctions;
iii. cases brought through dispute resolution mechanisms.
b. If the organization has not identified any non-compliance with laws and/or regulations, a brief statement of this fact is sufficient.
c. The context against which significant fines and non-monetary sanctions were incurred.

Not appricable

Social (Human Rights)

Section Performance Indicators References
Investment*
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
G4-HR1 Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening. -
G4-HR2 Total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.
Non-discrimination
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
G4-HR3 Total number of incidents of discrimination and corrective actions taken. -
Freedom of Association and Collective Bargaining
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
-
G4-HR4 Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures taken to support these rights. -
Child Labor
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
-
G4-HR5 Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor. -
Forced or Compulsory Labor
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
-
G4-HR6 Operations and suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor. -
Security Practices
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
G4-HR7 Percentage of security personnel trained in the organization's human rights policies or procedures that are relevant to operations.
Indigenous Rights
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
-
G4-HR8 Total number of incidents of violations involving rights of indigenous peoples and actions taken. -
Assessment
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
G4-HR9 Total number and percentage of operations that have been subject to human rights reviews or impact assessments. -
Supplier Human Rights Assessment
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
G4-HR10 Percentage of new suppliers that were screened using human rights criteria. -
G4-HR11 Significant actual and potential negative human rights impacts in the supply chain and actions taken. -
Human Rights Grievance Mechanisms
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
G4-HR12 Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms. -

Social (Society)

Section Performance Indicators References
Local Communities*
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
G4-SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs.
G4-SO2 Operations with significant actual and potential negative impacts on local communities. not applicable
Anti-corruption*
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
G4-SO3 Total number and percentage of operations assessed for risks related to corruption and the significant risks identified. -
G4-SO4 Communication and training on anti-corruption policies and procedures.
G4-SO5 Confirmed incidents of corruption and actions taken. -
Public Policy
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
-
G4-SO6 Total value of political contributions by country and recipient/beneficiary. -
Anti-competitive Behavior
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
-
G4-SO7 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes. -
Compliance
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
G4-SO8 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations. -
Supplier Assessment for Impacts on Society
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
G4-SO9 Percentage of new suppliers that were screened using criteria for impacts on society. -
G4-SO10 Significant actual and potential negative impacts on society in the supply chain and actions taken. -
Grievance Mechanisms for Impacts on Society*
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
G4-SO11 Number of grievances about impacts on society filed, addressed, and resolved through formal grievance mechanisms.

Social (Product Responsibility)

Section Performance Indicators References
Customer Health and Safety
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
not applicable
G4-PR1 Percentage of significant product and service categories for which health and safety impacts are assessed for improvement. not applicable
G4-PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes. not applicable
Product and Service Labeling
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
G4-PR3 Type of product and service information required by the organization's procedures for product and service information and labeling, and percentage of significant product and service categories subject to such information requirements.
G4-PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. -
G4-PR5 Results of surveys measuring customer satisfaction.
Marketing Communications
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
-
G4-PR6 Sale of banned or disputed products not applicable
G4-PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes. -
Customer Privacy*
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
G4-PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.
Compliance
G4-DMA a. Report why the Aspect is material. Report the impacts that make this Aspect material.
b. Report how the organization manages the material Aspect or its impacts.
c. Report the evaluation of the management approach.
G4-PR9 Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services. not applicable

SPECIFIC STANDARD DISCLOSURES FOR THE FINANCIAL SERVICES SECTOR

Disclosures No. Requirements Page References (or Reasons for Omission)
Product Portfolio
DMA FS1: Policies with specific environmental and social components applied to business lines.
FS2: Procedures for assessing and screening environmental and social risks in business lines.
FS3: Processes for monitoring clients' implementation of and compliance with environmental and social requirements included in agreements or transactions.
FS4: Process(es) for improving staff competency to implement the environmental and social policies and procedures as applied to business lines.
FS5: Interactions with clients/ investees/business partners regarding environmental and social risks and opportunities.
FS6 Percentage of the portfolio for business lines by specific region,size (e.g. micro/sme/large) and by sector.
FS7 Monetary value of products and services designed to deliver a specific social benefit for each business line broken down by purpose.
FS8 Monetary value of products and services designed to deliver aspecific environmental benefit for each business line broken down by purpose.
Audit
DMA Management Approach FS9: Coverage and frequency of audits to assess implementation of environmental and social policies and risk assessment procedures.
Active Ownership
DMA FS12: Voting policy(ies) applied to environmental or social issues for shares over which the reporting organization holds the right to vote shares or advises on voting.
FS10 Percentage and number of companies held in the institution's portfolio with which the reporting organization has interacted on environmental or social issues.

Information unavailable.
Will continue our efforts and work toward information disclosure.

FS11 Percentage of assets subject to positive and negative environmental or social screening.

Information unavailable.
Will continue our efforts and work toward information disclosure.

Local Communities
FS13 Access points in low-populated or economically disadvantaged areas by type.
FS14 Initiatives to improve access to financial services for disadvantaged people.