Statement from the most senior decision-maker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy.

Description of key impacts, risks, and opportunities.

Name of the organization, headquarter, legal form

Nature of ownership

Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight. Members of the highest governance body. Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body. Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization’s performance (including social and environmental performance). Processes in place for the highest governance body to ensure conflicts of interest are avoided. Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees, including any consideration of gender and other indicators of diversity. Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation. Procedures of the highest governance body for overseeing the organization’s identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles. Processes for evaluating the highest governance body’s own performance, particularly with respect to economic, environmental, and social performance.

Memberships in associations (such as industry associations) and/or national/ international advocacy organizations in which the organization has positions in governance bodies, participates in projects or committees, provides substantive funding beyond routine membership dues or views membership as strategic. Precautionary approach or principle. Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.

Stakeholder groups engaged by the organization. Identification and selection of stakeholders with whom to engage. Approaches to stakeholder engagement, frequency of engagement by type and by stakeholder group. Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns.

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. Financial implications and other risks and opportunities for the organization’s activities due to climate change. Coverage of the organization’s defined benefit plan obligations.  Significant financial assistance received from government.

Ratio of standard entry level wage compared to local minimum wage at significant locations of operation. Policy, practices and spending on locally-based suppliers at significant locations of operation. Local hiring and senior management hired from the local community at locations of significant operation.

Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement. Significant indirect economic impacts, including the extent of impacts.

Materials used and recycled input materials.

Direct energy consumption by primary energy source. Indirect energy consumption by primary source. Energy saved due to conservation and efficiency improvements. Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives. Initiatives to reduce indirect energy consumption and reductions achieved.

Water recycled and reused. Total water withdrawal by source. Water sources significantly affected by withdrawal of water.

Land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. Significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas. Habitats protected or restored. Strategies, current actions, and future plans for managing impacts on biodiversity. IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.

Total direct and indirect greenhouse gas emissions. Other relevant indirect greenhouse gas emissions. Initiatives to reduce greenhouse gas emissions and reductions achieved. Emissions of ozone-depleting substances. NOx, SOx, and other significant air emissions. Total water discharge. Waste and disposal method. Significant spills. Transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and transported waste shipped internationally. Water bodies and related habitats significantly affected by the organisation's discharges of water and runoff.

Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. Products sold and their packaging materials that are reclaimed.

Significant environmental impacts of transporting products and other goods and materials used for the organization’s operations, and transporting members of the workforce.

Environmental protection expenditures and investments by type.

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations.

Workforce by employment type, employment contract, and region. Return to work and retention after parental leave. New employee hires and employee turnover by age group, gender, and region. Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operations.

Employees covered by collective bargaining agreements. Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements.

Workforce represented in formal joint management–worker health and safety committees that help monitor and advise on occupational health and safety programs. Injury, occupational diseases, lost days, absenteeism and work-related fatalities, by region. Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.    Health and safety topics covered in formal agreements with trade unions.

Training per year per employee. Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.  Regular performance and career development reviews.

Composition of governance bodies and breakdown of employees per indicators of diversity.

Ratio of basic salary and remuneration of women to men.

Investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening.  Significant suppliers, contractors and other business partners that have undergone human rights screening and actions taken. Employee training on policies and procedures concerning aspects of human rights that are relevant to operations.

Incidents of discrimination and corrective actions taken.

Operations in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights.

Operations having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor.

Operations 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.

Security personnel trained in the organization’s policies or procedures concerning aspects of human rights that are relevant to operations.

Incidents of violations involving rights of indigenous people and actions taken.

Operations that have been subject to human rights reviews and/or impact assessments.

Grievances related to human rights filed, and formal grievance mechanisms.

Operations with significant potential or actual negative impacts on local communities. Programs and practices that assess and manage the impacts of operations on communities.

Business units analyzed for risks related to corruption.  Employees trained in organization’s anti-corruption policies and procedures. Actions taken in response to incidents of corruption.

Public policy positions and participation in public policy development and lobbying. Financial and in-kind contributions to political parties, politicians, and related institutions.

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations.

Life cycle stages in which health and safety impacts of products and services are assessed for improvement. Significant products and services categories subject to such procedures. Incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle.

Product and service information required by procedures, and significant products and services subject to such information requirements. Incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling. Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.

Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship. Incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship.

Complaints regarding breaches of customer privacy and losses of customer data.

Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services..