Environmental Standards on Emissions

The overall plan used by an organization to achieve its goals, including its strategies, resources, and how it interacts with stakeholders.

A summary of the organization's key activities, its operating environment, and its role within that environment.

The organization's approach to managing its risks and seizing opportunities to create value over time.

How the organization's governance structure enables it to create value in the present and the future.

A structured approach to reporting that integrates financial and non-financial information, providing a comprehensive picture of an organization's performance and sustainability.

The way an organization plans to achieve its strategic goals, including how it will use its resources and capital.

The impact the organization has on its various capitals (financial, manufactured, natural, human, social, and intellectual) and how it manages them.

The challenges and uncertainties that the organization anticipates in the future, and how they might affect its business model and future performance.

GRI Standards aim to provide a framework for organizations to report their sustainability performance in a consistent and transparent manner. They cover economic, environmental, and social aspects of an organization's operations and impacts.

The GRI Standards are developed through a multi-stakeholder process involving businesses, investors, NGOs, and other experts. This ensures that the standards reflect the needs and expectations of a broad range of stakeholders.

The GRI Standards cover a wide range of topics related to sustainability, including economic performance, environmental impact, and social responsibility. These topics are categorized into three series: Economic, Environmental, and Social.

Within each series, there are specific standards that address different aspects of sustainability performance. For example, the Economic series includes standards on economic performance, market presence, and indirect economic impacts.

The GRI Standards are designed to help organizations improve their sustainability performance and report on their progress in a meaningful way. They provide a common language and framework for reporting, making it easier for stakeholders to compare and assess company performance.

The GRI uses a multi-step process to develop and update the standards. This process includes: 1. Identifying current issues and emerging trends in sustainability. 2. Seeking feedback from stakeholders through consultations and surveys. 3. Reviewing drafts and making revisions based on feedback. 4. Publishing the final standards for public use.

Organizations can use the GRI Standards as a framework to report on their sustainability performance. The standards provide specific guidelines and indicators that can be used to measure and disclose information.

The GRI Standards are constantly evolving as new trends and issues emerge. This ensures that the standards remain relevant and address the most important challenges facing businesses today.

A set of principles that provides guidance on "HOW" to prepare sustainability reports.

A type of framework that doesn't specify specific metrics or targets, focusing on broader sustainability issues

The ability to understand and report on how a company creates value over time, considering financial and non-financial factors.

A framework that encourages companies to disclose information about their environmental, social, and governance (ESG) performance.

Financial providers who allocate capital based on sustainability factors.

The process of understanding a company's business model and how it creates value over time.

The strategy a company uses to create value, aligned with its business model.

The total amount of greenhouse gases a company releases, including direct emissions from its operations (Scope 1), indirect emissions from purchased energy (Scope 2), and emissions from its supply chain (Scope 3).

A standard framework for reporting and managing greenhouse gas emissions, focusing on three scopes: Scope 1 (direct), Scope 2 (indirect), and Scope 3 (supply chain).

A set of recommendations for companies to disclose climate-related financial risks and opportunities. It helps investors understand a company's climate-related risks.

A global agreement to limit global warming to well below 2°C above pre-industrial levels and pursue efforts to limit warming to 1.5°C. It aims to reduce greenhouse gas emissions and transition to a low-carbon economy.

Targets set by companies to reduce their greenhouse gas emissions in line with the goals of the Paris Agreement. They often involve reducing emissions to net-zero by a specific date.

The areas of land used by a company for its operations, including land for forestry, agriculture, or mining. It's important for understanding the company's environmental impact.

Key Biodiversity Areas are important sites for conserving biodiversity. Reporting impacts on these areas is crucial for understanding a company's effect on the natural world.

The financial cost associated with releasing greenhouse gases into the atmosphere. It reflects the negative impacts of emissions on society.

The ratio of the highest-paid individual's annual compensation in each country to the median annual compensation for all other employees in that country.

The number of discrimination and harassment incidents reported, along with the total monetary losses incurred due to legal proceedings related to employment discrimination and other law violations.

The percentage of active employees covered by collective bargaining agreements, indicating the level of collective bargaining protections for workers.

An assessment of the risks to freedom of association and collective bargaining among suppliers, along with measures taken to address these risks.

The percentage of operations that have undergone human rights reviews or impact assessments, indicating the company's commitment to ethical operations.

The number of work-related fatalities, serious injuries, and recorded injuries, along with the total number of hours worked, providing an insight into workplace safety performance.

The number of employees and contractors receiving training, highlighting the organization's commitment to employee development.

The comparison between actual wages paid to employees and contractors and the living wage in the states and localities where the company operates.

This metric refers to the financial losses caused by work-related incidents. It includes costs associated with employee healthcare, compensation, property damage, regulatory fines, and employer actions taken after an incident.

This metric focuses on the overall well-being of employees. It includes tracking the number of work-related fatalities, injuries, and illnesses. Additionally, it measures the participation rate in health and well-being programs, and the overall absentee rate.

This metric quantifies the number of skilled positions that remain unfilled. It also assesses the proportion of these positions for which the company will hire unskilled candidates and provide training.

This metric represents the total training expenditure per full-time employee. It's calculated by dividing the total cost of training provided by the number of employees.

This metric reflects the overall number and rate of new employees hired during a given period. It is broken down by various factors such as age group, gender, diversity indicators, and region.

This metric tracks the number and rate of employees who leave the company during a specific period. It also considers factors like age, gender, diversity, and region.

This metric measures the direct economic value generated and distributed by the organization, covering areas like revenue, operating costs, employee compensation, capital payments, government contributions, and community investments.

This metric assesses the effectiveness of training programs by analyzing the percentage of payroll spent on training and the resulting impact on revenue, productivity, employee engagement, and internal promotion rates.