ENVIRONMENTAL
Disclosure on Management Approach
MATERIALS
EN1 Materials used by weight or volume.
EN2 Percentage of materials used that are recycled input materials.
ENERGY
EN3 Direct energy consumption by primary energy source.
EN4 Indirect energy consumption by primary source.
EN5 Energy saved due to conservation and efficiency improvements.
EN7 Initiatives to reduce indirect energy consumption and reductions achieved.
WATER
EN8 Total water withdrawal by source.
EN10 Percentage and total volume of water recycled and reused.
BIODIVERSITY
EN13 Habitats protected or restored.
EN14 Strategies, current actions, and future plans for managing impacts on biodiversity.
EMISSIONS, EFFLUENTS, AND WASTE
EN16 Total direct and indirect greenhouse gas emissions by weight.
EN17 Other relevant indirect greenhouse gas emissions by weight.
EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved.
EN19 Emissions of ozone-depleting substances by weight.
EN20 NO, SO, and other significant air emissions by type and weight.
EN22 Total weight of waste by type and disposal method.
EN23 Total number and volume of significant spills.
PRODUCTS AND SERVICES
EN26 Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.
EN27 Percentage of products sold and their packaging materials that are reclaimed by category.
COMPLIANCE
EN28 Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations.
HUMAN RIGHTS
Disclosure on Management Approach
INVESTMENT AND PROCUREMENT PRACTICES
HR1 Percentage and total number of significant investment agreements that include human rights clauses or that have undergone human rights screening.
HR2 Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken.
FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING
HR5 Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights.
CHILD LABOR
HR6 Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor
FORCED AND COMPULSORY LABOR
HR7 Operations identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of forced or compulsory labor.
LABOR PRACTICES AND DECENT WORK
Disclosure on Management Approach
EMPLOYMENT
LA1 Total workforce by employment type, employment contract, and region.
LA3 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations.
LABOR/MANAGEMENT RELATIONS
LA5 Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements.
OCCUPATIONAL HEALTH AND SAFETY
LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and number of work related fatalities by region.
LA9 Health and safety topics covered in formal agreements with trade unions.
TRAINING AND EDUCATION
LA10 Average hours of training per year per employee by employee category.
LA11 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.
LA12 Percentage of employees receiving regular performance and career development reviews.
ECONOMIC
Disclosure on Management Approach
ECONOMIC PERFORMANCE
EC1 Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.
EC2 Financial implications and other risks and opportunities for the organization’s activities due to climate change.
EC3 Coverage of the organization’s defined benefit plan obligations.
PRODUCT RESPONSIBILITY
Disclosure on Management Approach
CUSTOMER HEALTH AND SAFETY
PR1 Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.
PRODUCT AND SERVICE LABELING
PR3 Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.
MARKETING COMMUNICATIONS
PR6 Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.
SOCIETY
Disclosure on Management Approach
CORRUPTION
SO2 Percentage and total number of business units analyzed for risks related to corruption.
PUBLIC POLICY
SO5 Public policy positions and participation in public policy development and lobbying.
SO6 Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.
