Related in GRI taxonomy

GRI 102.General Disclosures (2016)
• GRI 102-1-Name of the organization
• GRI 102-1.A .Name of the organization
• GRI 102-2-Activities, brands, products, and services
• GRI 102-2.A .A description of the organization's activities
• GRI 102-2.B .Primary brands, products, and services, including an explanation of any products or services that are banned in certain markets.
• GRI 102-3-Location of headquarters
• GRI 102-3-A .Location of the organization's headquarters.
• GRI 102-4-Location of operations
• GRI 102-4.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.
• GRI 102-5-Ownership and legal form
• GRI 102-5.A .Nature of ownership and legal form.
• GRI 102-6-Markets served
• GRI 102-6.A .Markets served.
• GRI 102-7-Scale of the organization
• GRI 102-7.A .Scale of the organization.
• GRI 102-8-Information on employees and other workers
• GRI 102-8.B .Total number of employees by employment contract (permanent and temporary), by region.
• GRI 102-8.A .Total number of employees by employment contract (permanent and temporary), by gender.
• GRI 102-8.F .An explanation of how the data have been compiled, including any assumptions made.
• GRI 102-8.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).
• GRI 102-8.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.
• GRI 102-8.C .Total number of employees by employment type (full-time and part-time), by gender.
• GRI 102-9-Supply chain
• GRI 102-9.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.
• GRI 102-10-Significant changes to the organization and its supply chain
• GRI 102-10.A .Significant changes to the organization's size, structure, ownership, or supply chain.
• GRI 102-11-Precautionary Principle or approach
• GRI 102-11.A .Whether and how the organization applies the Precautionary Principle or approach.
• GRI 102-12-External initiatives
• GRI 102-12.A .A list of externally-developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes, or which it endorses.
• GRI 102-13-Membership of associations
• GRI 102-13.A .A list of the main memberships of industry or other associations, and national or international advocacy organizations.
• GRI 102-14-Statement from senior decision-maker
• GRI 102-14.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.
• GRI 102-15-Key impacts, risks, and opportunities
• GRI 102-15.A .A description of key impacts, risks, and opportunities.
• GRI 102-16-Values, principles, standards, and norms of behavior
• GRI 102-16.A .A description of the organization's values, principles, standards, and norms of behavior.
• GRI 102-17-Mechanisms for advice and concerns about ethics
• GRI 102-17.A .A description of internal and external mechanisms
• GRI 102-18-Governance structure
• GRI 102-18.B .Committees responsible for decision-making on economic, environmental, and social topics.
• GRI 102-18.A .Governance structure of the organization, including committees of the highest governance body.
• GRI 102-19-Delegating authority
• GRI 102-19.A .Process for delegating authority for economic, environmental, and social topics from the highest governance body to senior executives and other employees.
• GRI 102-20-Executive-level responsibility for economic, environmental,and social topics
• GRI 102-20.B .Whether post holders report directly to the highest governance body.
• GRI 102-20.A .Whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental, and social topics.
• GRI 102-21-Consulting stakeholders on economic, environmental,
• GRI 102-21.B . If consultation is delegated, describe to whom it is delegated and how the resulting feedback is provided to the highest governance body.
• GRI 102-21.A . Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics.
• GRI 102-22-Composition of the highest governance body and its committees
• GRI 102-22.A .Composition of the highest governance body and its committees
• GRI 102-23-Chair of the highest governance body
• GRI 102-23.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.
• GRI 102-23.A . Whether the chair of the highest governance body is also an executive officer in the organization.
• GRI 102-24-Nominating and selecting the highest governance body
• GRI 102-24.B . Criteria used for nominating and selecting highest governance body members.
• GRI 102-24.A .Nomination and selection processes for the highest governance body and its committees.
• GRI 102-25-Conflicts of interest
• GRI 102-25.A . Processes for the highest governance body to ensure conflicts of interest are avoided and managed.
• GRI 102-25.B . Whether conflicts of interest are disclosed to stakeholders
• GRI 102-26-Role of highest governance body in setting purpose, values, and strategy
• GRI 102-26.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.
• GRI 102-27-Collective knowledge of highest governance body
• GRI 102-27.A . Measures taken to develop and enhance the highest governance body's collective knowledge of economic, environmental, and social topics.
• GRI 102-28-Evaluating the highest governance body's performance
• GRI 102-28.B . Whether such evaluation is independent or not, and its frequency.
• GRI 102-28.A . Processes for evaluating the highest governance body's performance with respect to governance of economic, environmental, and social topics.
• GRI 102-28.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.
• GRI 102-28.C .Whether such evaluation is a self-assessment.
• GRI 102-29-Identifying and managing economic, environmental, and social impacts
• GRI 102-29.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.
• GRI 102-29.A .Highest governance bodys 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.
• GRI 102-30-Effectiveness of risk management processes
• GRI 102-30.A . Highest governance body's role in reviewing the effectiveness of the organization's risk management processes for economic, environmental, and social topics.
• GRI 102-31-Review of economic, environmental, and social topics
• GRI 102-31.A . Frequency of the highest governance body's review of economic, environmental, and social topics and their impacts, risks, and opportunities.
• GRI 102-32-Highest governance body's role in sustainability reporting
• GRI 102-32.A .The highest committee or position that formally reviews and approves the organization's sustainability report and ensures that all material topics are covered.
• GRI 102-33-Communicating critical concerns
• GRI 102-33.A .Process for communicating critical concerns to the highest governance body.
• GRI 102-34-Nature and total number of critical concerns
• GRI 102-34.B .Mechanism(s) used to address and resolve critical concerns.
• GRI 102-34.A .Total number and nature of critical concerns that were communicated to the highest governance body.
• GRI 102-35-Remuneration policies
• GRI 102-35.A .Remuneration policies for the highest governance body and senior executives
• GRI 102-35.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.
• GRI 102-36-Process for determining remuneration
• GRI 102-36.C .Any other relationships that the remuneration consultants have with the organization.
• GRI 102-36.B . Whether remuneration consultants are involved in determining remuneration and whether they are independent of management.
• GRI 102-36.A . Process for determining remuneration.
• GRI 102-37-Stakeholders' involvement in remuneration
• GRI 102-37.A .How stakeholders' views are sought and taken into account regarding remuneration.
• GRI 102-37.B .If applicable, the results of votes on remuneration policies and proposals.
• GRI 102-38-Annual total compensation ratio
• GRI 102-38.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.
• GRI 102-39-Percentage increase in annual total compensation ratio
• GRI 102-39.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.
• GRI 102-40-List of stakeholder groups
• GRI 102-40.A .A list of stakeholder groups engaged by the organization.
• GRI 102-41-Collective bargaining agreements
• GRI 102-41.A .Percentage of total employees covered by collective bargaining agreements.
• GRI 102-42-Identifying and selecting stakeholders
• GRI 102-42.A .The basis for identifying and selecting stakeholders with whom to engage.
• GRI 102-43-Approach to stakeholder engagement
• GRI 102-43.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.
• GRI 102-44-Key topics and concerns raised
• GRI 102-44.A .Key topics and concerns that have been raised through stakeholder engagement
• GRI 102-45-Entities included in the consolidated financial statements
• GRI 102-45.B .Whether any entity included in the organization's consolidated financial statements or equivalent documents is not covered by the report.
• GRI 102-45.A .A list of all entities included in the organization's consolidated financial statements or equivalent documents.
• GRI 102-46-Defining report content and topic Boundaries
• GRI 102-46.A . An explanation of the process for defining the report content and the topic Boundaries.
• GRI 102.46.B .An explanation of how the organization has implemented the Reporting Principles for defining report content.
• GRI 102-47-List of material topics
• GRI 102-47.A .A list of the material topics identified in the process for defining report content.
• GRI 102-48-Restatements of information
• GRI 102-48.A .The effect of any restatements of information given in previous reports, and the reasons for such restatements.
• GRI 102-49-Changes in reporting
• GRI 102-49.A .Significant changes from previous reporting periods in the list of material topics and topic Boundaries.
• GRI 102-50-Reporting period
• GRI 102-50.A .Reporting period for the information provided.
• GRI 102-51-Date of most recent report
• GRI 102-51.A .If applicable, the date of the most recent previous report.
• GRI 102-52-Reporting cycle
• GRI 102-52.A .Reporting cycle.
• GRI 102-53-Contact point for questions regarding the report
• GRI 102-53.A .The contact point for questions regarding the report or its contents.
• GRI 102-54-Claims of reporting in accordance with the GRI Standards
• GRI 102-54.A .The claim made by the organization, if it has prepared a report in accordance with the GRI Standards
• GRI 102-55-GRI content index
• GRI 102-55.A .The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.
• GRI 102-55.B .For each disclosure, the content index shall include:
• GRI 102-56-External assurance
• GRI .