|Strategy and Analysis|
Provide 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 the organization’s strategy for addressing sustainability.
|Letter to Shareholders, Investors and Partners|
|G4 -2||Provide a description of key impacts, risks, and opportunities.|
|G4 -3||Report the name of the organization.|
|G4 -4||Report the primary brands, products, and services.|
|G4 -5||Report the location of the organization’s headquarters.||CONTACT INFORMATION|
|G4 -6||Report the number of countries where the organization operates, and names of countries where either the organization has significant operations or that are specifically relevant to the sustainability topics covered in the report.|
|G4 -7||Report the nature of ownership and legal form.|
|G4 -8||Report the markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries).||GEOGRAPHY OF ACTIVITY|
Report the scale of the organization, including: Total number of employees; Total number of operations; Net sales (for private sector organizations) or net revenues (for public sector organizations); Total capitalization broken down in terms of debt and equity (for private sector organizations); Quantity of products or services provided.
Report the total number of employees by employment contract and gender.
|G4 -12||Describe the organization’s supply chain.||SUPPLY CHAIN|
|G4 -13||Report any significant changes during the reporting period regarding the organization’s size, structure, ownership, or its supply chain, including (changes in the location of, or changes in, operations, including facility openings, closings, and expansions; changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations); changes in the location of suppliers, the structure of the supply chain, or in relationships with suppliers, including selection and termination)/|
|Commitments to external initiatives|
Report whether and how the precautionary approach or principle is addressed by the organization.
|INTEGRATED CORPORATE RISK MANAGEMENT SYSTEM AND INTERNAL CONTROL|
|G4 -15||List externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses.|
|G4 -16||List memberships of associations (such as industry associations) and national or international advocacy organizations in which the organization: Holds a position on the governance body; Participates in projects or committees; Provides substantive funding beyond routine membership dues; Views membership as strategic.||COMPANY’S MEMBERSHIPS IN ASSOCIATIONS, NATIONAL AND INTERNATIONAL ORGANISATIONS|
Identified Material Aspects and Boundaries
List all entities included in the organization’s consolidated financial statements or equivalent documents.
Report whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report.
Explain the process for defining the report content and the Aspect Boundaries. Explain how the organization has implemented the Reporting Principles for Defining Report Content.
|G4 – 22||
Report the effect of any restatements of information provided in previous reports, and the reasons for such restatements.
|SCOPE OF THE REPORTING|
|G4 -23||Report significant changes from previous reporting periods in the Scope and Aspect Boundaries.||SCOPE OF THE REPORTING|
Provide a list of stakeholder groups engaged by the organization.
Reporting period (such as fiscal or calendar year) for information provided.
|SCOPE OF THE REPORTING|
|G4 -29||Date of most recent previous report (if any).||SCOPE OF THE REPORTING|
Reporting cycle (such as annual, biennial).
|SCOPE OF THE REPORTING|
|G4 -31||Reporting cycle (such as annual, biennial).||CONTACT INFORMATION|
|G4 -32||Report the ‘in accordance’ option the organization has chosen. Report the GRI Content Index for the chosen option (see tables below). Report the reference to the External Assurance Report, if the report has been externally assured. (GRI recommends the use of external assurance but it is not a requirement to be ‘in accordance’ with the Guidelines.)||SCOPE OF THE REPORTING|
|G4 -33||Report the organization’s policy and current practice with regard to seeking external assurance for the report.||SCOPE OF THE REPORTING|
|G4 -34||These Standard Disclosures provide an overview of: The governance structure and its composition; The role of the highest governance body in setting the organization’s purpose, values, and strategy; The competencies and performance evaluation of the highest governance body; The role of the highest governance body in risk management; The role of the highest governance body in sustainability reporting; The role of the highest governance body in evaluating economic, environmental and social performance; Remuneration and incentives.||COMPANY’S MANAGEMENT SYSTEM|
Report the process for delegating authority for economic, environmental and social topics from the highest governance body to senior executives and other employees.
Report whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental and social topics, and whether post holders report directly to the highest governance body.Report processes for consultation between stakeholders and the highest governance body on economic, environmental and social topics. If consultation is delegated, describe to whom and any feedback processes to the highest governance body.
Report the composition of the highest governance body and its committees by: Executive or non-executive; Independence; Tenure on the governance body; Number of each individual’s other significant positions and commitments, and the nature of the commitments; Gender; Membership of under-represented social groups; Competences relating to economic, environmental and social impacts; Stakeholder representation.
Report whether the Chair of the highest governance body is also an executive officer (and, if so, his or her function within the organization’s management and the reasons for this arrangement).
|G4 -40||Report the nomination and selection processes for the highest governance body and its committees, and the criteria used for nominating and selecting highest governance body members, including: Whether and how diversity is considered; Whether and how independence is considered; Whether and how expertise and experience relating to economic, environmental and social topics are considered; Whether and how stakeholders (including shareholders) are involved.||BOARD OF DIRECTORS|
|G4 -41||Report processes for the highest governance body to ensure conflicts of interest are avoided and managed. Report whether conflicts of interest are disclosed to stakeholders, including, as a minimum: Cross-board membership; Cross-shareholding with suppliers and other stakeholders; Existence of controlling shareholder; Related party disclosures.||
|G4 -42||Report the 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 impacts.||BOARD OF DIRECTORS|
|G4 -43||Report the measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental and social topics.||BOARD OF DIRECTORS|
Report the processes for evaluation of the highest governance body’s performance with respect to governance of economic, environmental and social topics. Report whether such evaluation is independent or not, and its frequency. Report whether such evaluation is a self-assessment.
|EVALUATION OF THE PERFORMANCE OF THE BOARD OF DIRECTORS|
Report the highest governance body’s role in the identification and management of economic, environmental and social impacts, risks, and opportunities. Include the highest governance body’s role in the implementation of due diligence processes. Report whether stakeholder consultation is used to support the highest governance body’s identification and management of economic, environmental and social impacts, risks, and opportunities.
Report the highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental and social topics.
Report the frequency of the highest governance body’s review of economic, environmental and social impacts, risks, and opportunities.
|INTEGRATED CORPORATE RISK MANAGEMENT SYSTEM AND INTERNAL CONTROL|
|G4 -48||Report the highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material Aspects are covered.||COMPANY’S MANAGEMENT SYSTEM|
Report the process for communicating critical concerns to the highest governance body.
Report the nature and total number of critical concerns that were communicated to the highest governance body and the mechanism(s) used to address and resolve them.
|BOARD OF DIRECTORS|
Report the remuneration policies for the highest governance body and senior executives for the below types of remuneration: Fixed pay and variable pay; Sign-on bonuses or recruitment incentive payments; Termination payments; Clawbacks; Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees.Report how performance criteria in the remuneration policy relate to the highest governance body’s and senior executives’ economic, environmental and social objectives.
|REMUNERATION FOR MEMBERS OF MANAGEMENT BODIES|
|Этика и добросовестность|
Describe the organization’s values, principles, standards and norms of behavior such as codes of conduct and codes of ethics.
Report the internal and external mechanisms for seeking advice on ethical and lawful behavior, and matters related to organizational integrity, such as helplines or advice lines.Report the internal and external mechanisms for reporting concerns about unethical or unlawful behavior, and matters related to organizational integrity, such as escalation through line management, whistleblowing mechanisms or hotlines
|Aspect: Economic Performance|
|EC1||Direct economic value generated and distributed.||IFRS FINANCIAL STATEMENTS FOR 2017|
|EC2||Financial implications and other risks and opportunities for the organization’s activities due to climate change.||CLIMATE CHANGES AND CLIMATIC RISKS|
|EC3||Coverage of the organization’s defined benefit plan obligations.|
|EC4||Financial assistance received from government.||IFRS FINANCIAL STATEMENTS FOR 2017|
|Aspect: Market Presence|
|EC5||Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation.||COMPANY’S STAFF|
|EC6||Proportion of senior management hired from the local community at significant locations of operation.||COMPANY’S STAFF|
|Aspect: Indirect Economic Impacts|
|EC7||Development and impact of infrastructure investments and services supported.|
|EC8||Significant indirect economic impacts, including the extent of impacts.||CHARITY|
|Aspect: Procurement Practices|
|EC9||Proportion of spending on local suppliers at significant locations of operation.||SUPPLY CHAIN|
|EN3||Energy consumption within the organization|
Energy consumption outside of the organization
|EN6||Reduction of energy consumption|
|EN7||Reductions in energy requirements of products and services|
|EN19||Reduction of greenhouse gas (GHG) emissions.|
|EN20||Emissions of ozone-depleting substances (ODS).|
|EN21||NOX, SOX, and other significant air emissions.|
|Aspect: Effluents and Waste|
|EN22||Total water discharge by quality and destination|
|EN23||Total weight of waste by type and disposal method Total number and volume of significant spills|
|EN24||Total weight of waste by type and disposal method
Total number and volume of significant spills
|EN25||Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention2 Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.|
|EN26||Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the organization’s discharges of water and runof.|
|EN31||Total environmental protection expenditures and investments by type|
|Aspect: Supplier Environmental Assessment|
Percentage of new suppliers that were screened using environmental criteria.
Significant actual and potential negative environmental impacts in the supply chain and actions taken.
|Aspect: Environmental Grievance Mechanisms|
|EN34||Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms||
There were no significant complaints during the reporting period.
SUB-CATEGORY: LABOR PRACTICES AND DECENT WORK
Total number and rates of new employee hires and employee turnover by age group, gender, and region.
|Aspect: Occupational Health and Safety|
|LA5||Percentage of total workforce represented in formal joint management–worker health and safety committees that help monitor and advise on occupational health and safety programs.|
|LA6||Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of workrelated fatalities, by region and by gender.|
|LA7||Workers with high incidence or high risk of diseases related to their occupation.|
|LA8||Health and safety topics covered in formal agreements with trade unions.|
|Aspect: Training and Education|
|LA9||Average hours of training per year per employee by gender, and by employee category.|
|LA10||Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.|
|LA11||Percentage of employees receiving regular performance and career development reviews, by gender and by employee category.|
|Aspect: Diversity and Equal Opportunity|
|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.|
|Aspect: Equal Remuneration for Women and Men|
|LA13||Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation.|
|Aspect: Supplier Assessment for Labor Practices|
|LA14||Percentage of new suppliers that were screened using labor practices criteria.||SUPPLY CHAIN|
|LA15||Significant actual and potential negative impacts for labor practices in the supply chain and actions taken.||SUPPLY CHAIN|
|Aspect: Labor Practices Grievance Mechanisms|
|LA16||Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms.||There were no significant complaints during the reporting period.|
SUB-CATEGORY: HUMAN RIGHTS
|HR1||Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening.||HUMAN RIGHTS|
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.
|HR3||Total number of incidents of discrimination and corrective actions taken.||Not identified|
|Aspect: Freedom of Association and Collective Bargaining|
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.
|Aspect: Child Labor|
|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.||Not identified|
|Aspect: Forced or Compulsory Labor|
|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.||Not identified|
|Aspect: Security Practices|
|HR7||Percentage of security personnel trained in the organization’s human rights policies or procedures that are relevant to operations.||HUMAN RIGHTS|
|Aspect: Indigenous Rights|
|HR8||involving rights of indigenous peoples and actions taken.||Not identified|
Total number and percentage of operations that have been subject to human rights reviews or impact assessments.
|Aspect: Supplier Human Rights Assessment|
|HR10||Percentage of new suppliers that were screened using human rights criteria.||SUPPLY CHAIN|
|HR11||Significant actual and potential negative human rights impacts in the supply chain and actions taken.||Not identified|
|Aspect: Human Rights Grievance Mechanisms|
|HR12||Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms.||There were no significant complaints during the reporting period.|
|Aspect: Local Communities|
|SO1||Percentage of operations with implemented local community engagement, impact assessments, and development programs.||GOALS AND PRIORITIES|
|SO2||Operations with significant actual or potential negative impacts on local communities.||Not identified|
|SO3||Total number and percentage of operations assessed for risks related to corruption and the significant risks identified.||ANTI-CORRUPTION POLICY|
|SO4||Communication and training on anti-corruption policies and procedures.||ANTI-CORRUPTION POLICY|
|SO5||Confirmed incidents of corruption and actions taken.||ANTI-CORRUPTION POLICY|
|Aspect: Public Policy|
|SO6||Total value of political contributions by country and recipient/beneficiary.||INTERACTION WITH PUBLIC AUTHORITIES|
|Aspect: Anti-competitive Behavior|
|SO7||Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.||Not identified|
|SO8||Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations.||No significant fines or non-financial penalties|
|Aspect: Supplier Assessment for Impacts on Society|
|SO9||Percentage of new suppliers that were screened using criteria for impacts on society.||SUPPLY CHAIN|
|SO10||Significant actual and potential negative impacts on society in the supply chain and actions taken.||Not identified|
|Aspect: Grievance Mechanisms for Impacts on Society.|
|SO11||Number of grievances about impacts on society filed, addressed, and resolved through formal grievance mechanisms.||There were no significant complaints during the reporting period.|
SUB-CATEGORY: PRODUCT RESPONSIBILITY
|Aspect: Customer Health and Safety|
|PR1||Percentage of significant product and service categories for which health and safety impacts are assessed for improvement.||COMPANY’S DECLARATION ON CONSUMER INTERACTION|
|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 identified|
|Aspect: Product and Service Labeling|
|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.||COMPANY’S DECLARATION ON CONSUMER INTERACTION|
|PR4||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||Not identified|
|PR5||Results of surveys measuring customer satisfaction.||Results of surveys measuring customer satisfaction are integrated into business processes to improve the quality of products and services.|
|Aspect: Marketing Communications|
|PR6||Sale of banned or disputed products.||Not sale|
|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.||Not identified|
|Aspect: Customer Privacy|
|PR8||Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.||There were no significant complaints during the reporting period.|
|PR9||Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services.||Not identified|