GRI Index

IndicatorDescription
GENERAL STANDARD DISCLOSURES 
Strategy and analysis 
G4-1 Statement from the chair, or equivalent senior position, about the relevance of sustainability to the organisation and the organisation’s strategy.
G4-2 Description of key impacts, risks, and opportunities.
Organisational profile 
G4-3 Name of the organisation.
G4-4 Primary brands, products and services.
G4-5 Location of the organisation’s headquarters.
G4-6 Number of countries where the organisation operates, and names of countries where either the organisation has significant operations or that are specifically relevant to the sustainability topics covered in the report.
G4-7 Nature of ownership and legal form.
G4-8 Markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries).
G4-9 Scale of the organisation.
G4-10 Total number of employees by employment basis, employment contract, region and sex.
G4-11 Percentage of total employees covered by collective bargaining agreements.
G4-12 The organisation’s supply/value chain.
G4-13 Significant changes during the reporting period regarding the organisation’s size, structure, ownership, or its supply chain.
G4-14 Explanation of whether and how the precautionary approach or principle is addressed by the organisation.
G4-15 Externally developed economic, environmental and social charters, principles, or other initiatives to which the organisation subscribes or which it endorses.
G4-16 Memberships of associations (such as industry associations) and national or international advocacy organisations.
Identified material aspects and boundaries
G4-17 Operational structure of the organisation, including main divisions, operating companies, subsidiaries, and joint ventures, with an indication of which of them are covered in the report.
G4-18 a) Process for defining the report content and the aspect boundaries.
b) How the organisation has implemented the reporting principles for defining report content.
G4-19 Material aspects identified in the process of defining report content.
G4-20 Aspect boundary within the organisation for each material aspect.
G4-21 Aspect boundary outside the organisation for each material aspect.
G4-22 Explanation of the effect of any restatements of information provided in previous reports, and the reasons for such restatements. 
G4-23 Significant changes from previous reporting periods in the scope and aspect boundaries.
Stakeholder engagement 
G4-24 List of stakeholder groups engaged by the organisation.
G4-25 The basis for identification and selection of stakeholders.
G4-26 The organisation’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process.
G4-27 Key topics and concerns that have been raised through stakeholder engagement, and how the organisation has responded to those key topics and concerns, including through its reporting. Stakeholder groups that raised each of the key topics and concerns.
Report profile 
G4-28 Reporting period. 
G4-29 Date of most recent previous report.
G4-30 Reporting cycle.
G4-31 Contact point.
G4-32 a) The option that the organisation has chosen.
b) Table identifying the location of the standard disclosures in the report.
c) Reference to the external assurance report, if the report has been externally assured.
G4-33 Policy and current practice with regard to seeking external assurance for the report.
If not included in the assurance report accompanying the sustainability report, report the scope and basis of any external assurance provided and relationship between the organisation and the external assurance provider.
Governance 
G4-34 Governance structure of the organisation, including committees of the highest governance body. Identify any committees responsible for decision-making on economic, environmental and social impacts.
Ethics and integrity 
G4-56 The organisation’s values, principles, standards and norms of behavior such as codes of conduct and codes of ethics. 
G4-57 Internal and external mechanisms for seeking advice on ethical and lawful behavior, and matters related to organisational integrity, such as helplines or advice lines. 
G4-58 Internal and external mechanisms for reporting concerns about unethical or unlawful behavior, and matters related to organisational integrity, such as escalation through line management, whistleblowing mechanisms or hotlines. 

 

SPECIFIC STANDARD DISCLOSURES 

 

SPECIFIC STANDARD DISCLOSURES  
AspectIndicatorDescription
ECONOMIC  
Economic  G4-EC1 Direct economic value generated and distributed.
G4-DMA Economic performance Management approach to the Economic Performance aspect.
Market presence  G4-EC5 Range of ratios of standard entry level wage compared to local minimum wage at main locations. 
G4-DMA Market presence Management approach to the Market Presence aspect. 
Indirect economic impacts   G4-EC7 Development and impact of infrastructure investments and services provided for public benefit. 
G4-EC8 Identification and description of significant indirect economic impacts, including the extent of impacts.
G4-DMA Indirect economic impacts Management approach to the Indirect Economic Impacts aspect.
Procurement practices  G4-EC9 Proportion of spending on local suppliers at significant locations of operation.
G4-DMA Procurement practices Management approach to the Procurement Practices aspect.
ENVIRONMENTAL  
Materials G4-DMA Materials Management approach to the Materials aspect.
Energy   G4-EN3 Direct energy consumption from non-renewable sources.
G4-EN5 Energy intensity.
G4-DMA Energy Management approach to the Energy aspect.
Water  G4-EN8 Total water withdrawal by source.
G4-DMA Water Management approach to the Water aspect.
Emissions   G4-EN15 Total direct greenhouse gas emissions by weight.
G4-EN21 NOx, SOx, and other significant air emissions by type and weight.
G4-DMA Emissions Management approach to the Emissions aspect.
Effluents and waste     G4-EN22 Total water discharge by quality and destination.
G4-EN23 Total weight of waste by type and disposal method.
G4-EN24 Total number and volume of significant spills.
G4-EN25 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.
G4-DMA Effluents and waste Management approach to the Effluents and Waste aspect.
Products and services  G4-EN27 Extent of impact mitigation of environmental impacts of products and services.
G4-DMA Products and services Management approach to the Products and Services aspect.
Compliance  G4-EN29 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations.
G4-DMA Environmental compliance Management approach to the Compliance aspect.
Overall  G4-EN31 Total environmental protection expenditures and investments by type.
G4-DMA Overall Management approach to the Overall aspect.
Environmental grievance mechanisms  G4-EN34 Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms.
G4-DMA Environmental grievance mechanisms Management approach to the Environmental Grievance Mechanisms aspect.
SOCIAL  
Labour practices and decent work   
Employment   G4-LA1 Total number and rates of new employee hires and employee turnover during the reporting period, by age group, sex and region.
G4-LA2 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation. 
G4-DMA Employment Management approach to the Employment aspect.
Labour/management relations  G4-LA4 Minimum notice periods regarding significant operational changes, including whether these are specified in collective agreements.
G4-DMA Labour/management relations Management approach to the Labour/Management Relations aspect.
Occupational health and safety   G4-LA6 Rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender.
G4-LA8 Health and safety topics covered in formal agreements with trade unions.
G4-DMA Occupational health and safety Management approach to the Occupational Health and Safety aspect.
Training and education   G4-LA9 Average hours of training per year per employee by employee category.
G4-LA10 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings. 
G4-DMA Training and education Management approach to the Training and Education aspect.
Diversity and equal opportunity  G4-LA12 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity.
G4-DMA Diversity and equal opportunity Management approach to the Diversity and Equal Opportunity aspect.
Equal remuneration for women and men  G4-LA13 Ratio of basic salary and remuneration of women to men by employee category.
G4-DMA Equal remuneration for women and men Management approach to the Equal Remuneration for Women and Men aspect.
Human rights   
 Non-discrimination G4-DMA Non-discrimination Management approach to the Non-discrimination aspect. 
Society   
Local communities   G4-SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programmes.
G4-SO2 Operations with significant actual and potential negative impacts on local communities
G4-DMA Local communities Management approach to the Local Communities aspect.
Anti-corruption G4-DMA Anti-corruption Management approach to the Anti-Corruption aspect.
Grievance mechanisms for impacts on society  G4-SO11 Number of grievances about impacts on society filed, addressed, and resolved through formal grievance mechanisms.
G4-DMA Grievance mechanisms for impacts on society Management approach to the Grievance Mechanisms for Impacts on Society aspect.
Product responsibility   
Customer health and safety  G4-PR1 Percentage of significant product and service categories for which health and safety impacts are assessed for improvement.
G4-DMA Customer health and safety Management approach to the Customer Health and Safety aspect.
Indicators specified in the Oil and Gas Sector Supplement  
Emergency preparedness G4-DMA Emergency preparedness Management approach to the Emergency Preparedness aspect.