The starting point for using the GRI Standards.
Disclose the name of the organization covered by the report.
Describe the nature of the organization's activities, brands, products, and services.
Disclose the location of the organization's headquarters.
Disclose the locations where the organization operates.
Disclose the ownership and legal form of the organization.
Disclose the markets served by the organization.
Disclose the scale of the organization.
Disclose information on employees and other workers.
Disclose information about the organization's supply chain.
Disclose any significant changes to the organization and its supply chain.
Disclose whether and how the organization applies the Precautionary Principle.
Disclose the external initiatives that the organization participates in.
Disclose the associations that the organization is a member of.
Include a statement from senior decision-maker.
Disclose the key impacts, risks, and opportunities.
Describe the organization's values, principles, standards, and norms of behavior.
Disclose the mechanisms for advice and concerns about ethics.
Disclose the governance structure of the organization.
Disclose how the organization delegates authority.
Disclose executive-level responsibility for economic, environmental, and social topics.
Disclose how the organization consults stakeholders on economic, environmental, and social topics.
Disclose the composition of the highest governance body and its committees.
Disclose whether the chair of the highest governance body is also an executive officer.
Disclose the nomination and selection process for the highest governance body.
Disclose how conflicts of interest are managed.
Disclose the role of the highest governance body in setting purpose, values, and strategy.
Disclose the collective knowledge of the highest governance body.
Disclose how the performance of the highest governance body is evaluated.
Disclose how the organization identifies and manages economic, environmental, and social impacts.
Disclose the effectiveness of risk management processes.
Disclose how the highest governance body reviews economic, environmental, and social topics.
Disclose the highest governance body's role in sustainability reporting.
Disclose how critical concerns are communicated to the highest governance body.
Disclose the nature and total number of critical concerns.
Disclose the remuneration policies for the highest governance body and senior executives.
Disclose the process for determining remuneration.
Disclose how stakeholders are involved in remuneration.
Disclose the ratio of annual total compensation.
Disclose the percentage increase in annual total compensation.
Disclose the list of stakeholder groups engaged by the organization.
Disclose the percentage of employees covered by collective bargaining agreements.
Disclose the process for identifying and selecting stakeholders.
Disclose the approach to stakeholder engagement.
Disclose key topics and concerns raised through stakeholder engagement.
Disclose the entities included in the consolidated financial statements.
Disclose the process for defining report content and topic Boundaries.
Disclose the list of material topics.
Disclose any restatements of information provided in previous reports.
Disclose any changes in reporting.
Disclose the reporting period.
Disclose the date of the most recent report.
Disclose the reporting cycle.
Disclose a contact point for questions regarding the report.
Disclose claims of reporting in accordance with the GRI Standards.
Provide a GRI content index.
Disclose the organization's policy and practice regarding external assurance.
Disclosures on the organization's economic performance and impacts.
Direct economic value generated and distributed (EVG&D) on an accruals basis.
Disclose the financial implications and other risks and opportunities due to climate change.
Disclose defined benefit plan obligations and other retirement plans.
Disclose financial assistance received from government.
Disclosures on the organization's anti-corruption measures.
Disclose operations assessed for risks related to corruption.
Disclose communication and training about anti-corruption policies and procedures.
Disclose confirmed incidents of corruption and actions taken.
Disclosures on the organization's anti-competitive behavior.
Disclose legal actions for anti-competitive behavior, anti-trust, and monopoly practices.
Disclosures on the organization's energy consumption and impacts.
Report energy consumption within the organization.
Report energy consumption outside of the organization.
Report energy intensity.
Report reduction of energy consumption.
Report reductions in energy requirements of products and services.
Disclosures on the organization's water usage and impacts.
Disclose interactions with water as a shared resource.
Disclose management of water discharge-related impacts.
Report water withdrawal.
Report water discharge.
Report water consumption.
Disclosures on the organization's impacts on biodiversity.
Disclose operational sites in or adjacent to protected areas.
Disclose significant impacts on biodiversity.
Disclose habitats protected or restored.
Disclose species with habitats in areas affected by operations.
Disclosures on the organization's emissions.
Report direct (Scope 1) GHG emissions.
Report energy indirect (Scope 2) GHG emissions.
Report other indirect (Scope 3) GHG emissions.
Report GHG emissions intensity.
Report reduction of GHG emissions.
Report emissions of ozone-depleting substances (ODS).
Report nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions.
Disclosures on the organization's employment practices.
Report new employee hires and employee turnover.
Disclose benefits provided to full-time employees that are not provided to temporary or part-time employees.
Disclose parental leave policies and usage.
Disclosures on the organization's occupational health and safety performance.
Disclose the occupational health and safety management system.
Disclose hazard identification, risk assessment, and incident investigation processes.
Disclose occupational health services.
Disclose worker participation, consultation, and communication on occupational health and safety.
Disclose worker training on occupational health and safety.
Disclose promotion of worker health.
Disclose prevention and mitigation of occupational health and safety impacts.
Disclose workers covered by an occupational health and safety management system.
Report work-related injuries.
Report work-related ill health.
Disclosures on the organization's non-discrimination practices.
Disclose incidents of discrimination and corrective actions taken.
Disclosures on the organization's customer privacy practices.
Disclose substantiated complaints concerning breaches of customer privacy and losses of customer data.