GRI Training Presentation - PK2I Batch 5

SESSION 1 Climate Change Why it happens and what is its impacts to the environment and the people 14 12 15 16 17 Landslide : 18 19 20 21 22 20 23 Keeping a global temperature rise th...

SESSION 1 Climate Change Why it happens and what is its impacts to the environment and the people 14 12 15 16 17 Landslide : 18 19 20 21 22 20 23 Keeping a global temperature rise this century well below 2 degrees Celsius above pre-industrial levels and to pursue efforts to limit the temperature increase even further to 1.5 degrees Celsius 20 24  All Goes Up Population Housing Building City Enterprise Car Biodiversity Vehicle Deforestation Loss 25 2050 26 27  Group Discussion 1 (10 Minutes) § Recognizing sustainability issues; Identify organization activities that impact to the environment (Planet) § Identify its impacts PS: Set-up your group based on your preference sector industry 23 28  Quiz 1 List of Activities & Environmental Impacts Activity Environmental/Impacts 1 Materials*used 11 Supply*Chain 1 GHG*Emission 2 Fuel*consumption 12 Clients 2 Waste 3 Electricity*consumption 13 Mines 3 Hazardous*waste 4 Water*withdrawn 14 Transportation 4 Effluents* 5 Water*discharge 15 Infrastructure 5 Pollution 6 Water*use 16 Plantation 6 invasive*species 7 Paper*Use 17 Packaging*materials 7 Smog 8 Business*travel 18 Air*Conditioners 8 Pests 9 Employee*commuting 19 Vehicle*fleets 9 Ecosystem 10 Construction 20 Bank 10 Endangered*species 11 Spills * 29 Thank You  SESSION 2 Sustainability Management & Reporting 31 Doing Sustainability Management Sustainability management is a holistic approach to business that takes into account the environmental, social, and economic impacts of the company’s operations. It is about meeting the needs of the present without compromising the ability of future generations to meet their own needs. Application of Sustainability Management Sustainability management can be applied to all aspects of a business, from its products and services to its supply chain and operations. It can involve initiatives such as: Reducing greenhouse gas emissions and energy consumption Conserving water and other natural resources Minimizing waste and pollution Using sustainable materials and sourcing practices Promoting diversity and inclusion in the workplace Giving back to the communities in which the company operates  STRATEGIC SUSTAINABILITY MANAGEMENT Strategic Sustainability Management (SSM) is a ECONOMIC guideline for companies to run their business based on sustainability principles. Sustainability covers 3 (three) dimensions: economic, environmental, and social dimensions. Another term for sustainability ESG(Environment, Social and Governance). SOCIAL ENVIRONMENT Strategic Sustainabilty Management SUSTAINABILITY REPORTING 36 NaIlonaI Center ft>' Corporate Reporting · WHAT IS ESG Environmental, Social, and Governance (ESG) have become the language of capital markets, expanding market value by maintaining value for future generations. ESG gained significant world attention following the publication of the report Who Cares Wins: Connecting Financial Markets to a Changing World. ESG reporting is important since it is a form of risk management to address business risks across three areas: The environment, society, and governance. Source: Who Cares Wins, 2004 NaIlonaI Center ft>' Corporate Reporting Overall goals: Stronger and more resilient financial markets Contribution to sustainable development Awareness and mutual understanding of involved stakeholders Improved trust in financial institutions. Source: Who Cares Wins, 2004 NaIlonaI Center ft>' Corporate Reporting ESG RISK Climate change, Customer relations, Board management Greenhouse gas Employee relations, practices, Succession emissions (GHG), Labor, planning, Deforestation, Employee wellbeing, Equity and inclusion, Biodiversity, Community relations, Diversity, Waste Water HeaIth and safety, Compensation, Waste and effluent, and Supply chains, Regulatory compliance, Pollution. Human rights, and Fraud, Work-life balance. Security, and Corruption.  SUSTAINABILITY REPORT CONTENTS Economic Environment Social Governance Economic Energy Human rights Organizational performance Water and effluent Occupational structure Job creation Biodiversity Health and Safety BOC/D Local community Emission Training and Committee under Supply chain Education BOC Waste Tax Community Anti corruption Mining closure Development Whistle blowing Etc. Reclamation Etc. system Etc.  KEY SIGNAL FROM SUSTAINABILITY REPORTING Performance Impacts SDGs Sustainability Impacts of the Contribution of performance in company operation the company to term of economic, on economic, the Sustainable environmental and environmental and Development Goals social aspect. society. (SDGs).  BACKGROUND VOLUNTARY ERA MANDATORY ERA OJK Regulation OJK Circular Standards/ 2003 - 2020 Relaxation No. 51/2017 lNo 16/2021 Guideline Based on GRIStandards: OJK requires public Due to the COVID-19 OJK issued Circular GRIStandards Kaltim Prima Coal (2003) companies to publish Pandemic, OJK Letter No. 16/2021 + sustainability reports has postponed the to implement OJK OJKGuidelines PTBA(2006) starting in fiscal year 2021 mandatory effective Regulation No. 51/2017 Adaro (2011) date of sustainability including sustainability ITM (2014) report to fiscal year report guidelines TBS(2020) 2021. Antam (2005) Telkom (2005) Timah (2006) PGN(2009) Singapore : 2016 Philippine : 2019 +/- 100 Coys till 2020 NaIlonaI Center ft>' Corporate Reporting · J. ESG Academy t;, Enviro, S o c ia l, G ov er nanc e THIRD PARTY ESG RATING AGENCY Moooy's CDP SCORE REPORT - CLIMATE CHANGE 2021 ESG Solutions CDP DISCLOSURE INSIGHT ACTION ISS ESG S&PGlobal MSCI Ratings Bloomberg ESG RATINGS I CCC I B I BB I BBB I A I AA ,. ,. ,. , SUSTAINALYTICS 44 45 46 47 48  SUSTAINABILITY JOURNEY 1972 1992 2000 2016 The United Nations Conference on the The United Nations Conference on UN Millennium Development Goals The Sustainable Development Goals (SDGs) Human Environment (Stockholm, 1972), Environment and Development (UNCED), are created by the United Nations and established the United Nations also known as the Rio de Janeiro Earth promoted as the Global Goals for Sustainable The Millennium Development Goals (MDGs) Environment Programme (UNEP) as the Summit. were eight international development goals Development. They replaced the Millennium environmental conscience of the United for the year 2015 that had been established Development Goals that expired at the end of Nations (UN) system. following the Millennium Summit of the United 2015. The SDGs run from 2015 to 2030. There Nations in 2000, following the adoption of are 17 goals and 169 specific targets for those Key concern: the rights of people to goals. adequate food, to sound housing, to safe the United Nations Millennium Declaration. water, to access to means of choosing the The Sustainable Development Goals (SDGs) size of their families. a warming globe, succeeded the MDGs in 2016. threats to the Earth’s ozone layer, deserts consuming agricultural land and environmental degradation. 1983 1987 The World Commission on Environment The World Commission on Environment and Development published its Report and Development (WCED) was created in April 1987 with the theme of Our Common Future. by the United Nations lead by Mrs. Gro Harlem Brundtland of Norway The commission defines Sustainable Development: “Sustainable development is development that meets the needs of the present “A global agenda for change” this was without compromising the ability of future generations to meet their own needs” ask to formulate by UN 49  SUSTAINABILITY INITIATIVE 2000 WRI’s mission is to move The Principles for World Business Council for Members of ICMM The world’s largest The Equator Principles human society to live in Responsible Banking are Sustainable Development have committed to corporate sustainability (EPs) is a risk management ways that protect Earth’s a unique framework for a goal of net zero initiative framework, adopted by environment and its ensuring that signatory Indonesia Business scope 1 and 2 financial institutions, for Council for Sustainable By committing to capacity to provide for banks’ strategy and greenhouse gas determining, assessing and the needs and aspirations practice align with the Development (IBCSD) sustainability, business can managing environmental (GHG) emissions take shared responsibility of current and future vision society has set by 2050 or sooner, and social risk in projects generations. out for its future in the for achieving a better and is primarily intended in line with the world. Sustainable Development to provide a minimum Goals and the Paris ambitions of the Environment al concerns standard for due diligence that emerged forcefully Climate Agreement. Paris Agreement. and monitoring to support in the 1960s and responsible risk decision- 1970s—deforestation, making. desertification, and climate change – were not being sufficiently addressed. Climate. Energy, Food, Forest, Water, Cities, Ocean 50  Strategic Measure In Sustainability Initiative Change energy consumption pattern Apply Principles Geothermal Energy Solar Energy Management Hydro Energy Wind Energy Rewards 51 52  Group Discussion 2 (10 Minutes) § Recognizing sustainability issues; Identify organization activities that impact to the economic, environment and social. PS: Set-up your group based on your preference sector industry 53  Quiz 2 List of Topic/Issues Economic Impacts Environmental Impacts Social Impacts 1. Economic performance 1. Materials 1. Employment 2. Procurement Practices 2. Energy 2. Labor/Management relations 3. Market presence 3. Water 3. Occupational health and safety (Local/Regional 4. Biodiversity 4. Training and education minimum wage) 5. Emissions 5. Diversity and equal opportunity 4. Indirect economic 6. Effluents and waste 6. Non- discrimination impacts 7. Environmental compliance 7. Child labor 5. Anti corruption 8. Supplier environmental 8. Right of indigenous peoples assessment 9. Human rights assessment 10. Local communities 11. Customer health and safety 12. Customer privacy 13. Marketing and labeling 54 Thank You Session 3 56 57 58 59 60 61 62 63 64 65 66 67 69 70 Clarity  SESSION 4 The GRI Standards General Disclosures 2021 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110  Matrix of Transition General Disclosure 2016 to 2021 111  1. The organization and its reporting practices Disclosure GRI Disclosure GRI Material Topic 2021 Material Topic 2016 Standard 2021 Standard 2016 Name of the organization Disclosure 102-1 Location of headquarters Disclosure 102-3 Organizational details Disclosure 2-1 Location of operations Disclosure 102-4 Ownership and legal form Disclosure 102-5 Entities included in the Entities included in the organization’s sustainability Disclosure 2-2 consolidated financial Disclosure 102-45 reporting statements Reporting period Disclosure 102-50 Reporting period, frequency and Reporting cycle Disclosure 2-3 Disclosure 102-52 contact point Contact point for questions Disclosure 102 53 regarding the report Restatements of information Disclosure 2-4 Restatements of information Disclosure 102-48 External assurance Disclosure 2-5 External assurance Disclosure 102-56 112 112  2. Activities and workers Disclosure GRI Disclosure GRI Material Topic 2021 Material Topic 2016 Standard 2021 Standard 2016 Activities, brands, products, and services Disclosure 102-2 Markets served Disclosure 102-6 Activities, value chain and other Scale of the organization Disclosure 2-6 business relationships Disclosure 102-7 Supply chain Disclosure 102-9 Significant changes to the organization and its supply Disclosure 102-10 chain Scale of the organization Disclosure 102-7 –a-i Employees Disclosure 2-7 Information on employees Disclosure 102-8 and other workers Information on employees Workers who are not employees Disclosure 2-8 Disclosure 102-8 and other workers 113 113  3. Governance Disclosure GRI Disclosure GRI Material Topic 2021 Material Topic 2016 Standard 2021 Standard 2016 Governance structure Disclosure 102-18 Governance structure and Disclosure 2-9 Composition of the highest composition governance body and its Disclosure 102-22 committees Nominating and selecting Nomination and selection of Disclosure 2-10 the highest governance Disclosure 102-24 the highest governance body body Chair of the highest Chair of the highest Disclosure 2-11 Disclosure 102-23 governance body governance body 114 114  3. Governance (cont) Disclosure GRI Disclosure GRI Material Topic 2021 Material Topic 2016 Standard 2021 Standard 2016 Consulting stakeholders on Disclosure 102-21 economic, environmental, and social topics Role of highest governance Disclosure 102-26 body in setting purpose, Role of the highest governance values, and strategy body in overseeing the Disclosure 2-12 management of impacts Identifying and managing Disclosure 102-29 economic, environmental, and social impacts Effectiveness of risk Disclosure 102-30 management processes Delegating authority Disclosure 102-19 Delegation of responsibility for Disclosure 2-13 Executive-level responsibility managing impacts for economic, environmental, Disclosure 102-20 and social topics 115 115  3. Governance (cont) Disclosure GRI Disclosure GRI Material Topic 2021 Material Topic 2016 Standard 2021 Standard 2016 Highest governance body’s Role of the highest governance Disclosure 2-14 role in sustainability Disclosure 102-32 body in sustainability reporting reporting Conflicts of interest Disclosure 2-15 Conflicts of interest 21 Disclosure 102-25 Communicating critical Disclosure 102-33 concerns Communication of critical Disclosure 2-16 concerns Nature and total number of Disclosure 102-34 critical concerns Collective knowledge of the Collective knowledge of Disclosure 2-17 Disclosure 102-27 highest governance body highest governance body Evaluating the highest Evaluation of the performance Disclosure 2-18 governance body’s Disclosure 102-28 of the highest governance performance 22 116 116  3. Governance (cont) Disclosure GRI Disclosure GRI Material Topic 2021 Material Topic 2016 Standard 2021 Standard 2016 Remuneration policies Disclosure 2-19 Remuneration policies Disclosure 102-35 Process for determining Disclosure 102-36 remuneration Process to determine Disclosure 2-20 remuneration Stakeholders’ involvement Disclosure 102-37 in remuneration Annual total compensation ratio Disclosure 102-38 Annual total compensation Disclosure 2-21 ratio Percentage increase in annual total compensation Disclosure 102-39 ratio 117 117  4. Strategy, policies, and practices Disclosure GRI Disclosure GRI Material Topic 2021 Material Topic 2016 Standard 2021 Standard 2016 Statement on sustainable Statement from senior Disclosure 2-22 Disclosure 102-14 development strategy decision-maker Precautionary Principle or approach Disclosure 102-11 Policy commitments Disclosure 2-23 Values, principles, standards, and norms of Disclosure 102-16 behavior Embedding policy Disclosure 2-24 n/a n/a commitments The management approach Processes to remediate Disclosure 2-25 and its components Disclosure 103-2-c-vi negative impacts (Grievance mechanisms) 118 118  4. Strategy, policies, and practices Material Topic 2021 Disclosure GRI Material Topic 2016 Disclosure GRI Standard 2021 Standard 2016 Mechanisms for seeking Mechanisms for advice and Disclosure 2-26 Disclosure 102-17 advice and raising concerns concerns about ethics Non-compliance with environmental laws and Disclosure 307-1 regulations Compliance with laws and Disclosure 2-27 regulations Non-compliance with laws and regulations in the social Disclosure 419-1 and economic area Membership associations Disclosure 2-28 Membership of associations Disclosure 102-13 119 119  5. Stakeholder Engagement Disclosure GRI Disclosure GRI Material Topic 2021 Material Topic 2016 Standard 2021 Standard 2016 List of stakeholder groups Disclosure 102-40 Identifying and selecting Approach to stakeholder Disclosure 102-42 Disclosure 2-29 stakeholders engagement Approach to stakeholder Disclosure 102-43 engagement Collective bargaining Collective bargaining Disclosure 2-30 Disclosure 102-41 agreements agreements 120 120  Group Discussion Discuss how the GRI General Disclosures is applied Your instructor will choose the report to be discussed Use the group discussion template (See your folder) 121 121 Thank You 122  SESSION 5 GRI TOPIC STANDARDS ECONOMIC IMPACT 123 123 124 125 Topic Management Disclosure Topic management disclosures, requires a narrative explanation of how a material topic is managed, including a reference to GRI 3: Material Topics 2021. Any organization reporting in accordance with the GRI Standards is required to report how it manages every material topic. 126 126 126 Topic Standards 200 Economic 300 Environment 400 Social 127 GRI 200: Economic Impacts GRI 201 Economic performance GRI 202 Market presence GRI 203 Indirect economic impacts GRI 204 Procurement practices GRI 205 Anti-corruption GRI 206 Anti-competitive behaviour GRI 207 Tax 128 GRI 200: Economic Impacts GRI 201 201-1 Direct economic value generated and distributed Economic performance 201-2 Financial implications and other risks and opportunities (2016) due to climate change 201-3 Defined benefit plan obligations and other retirement plans 201-4 Financial assistance received from government GRI 202 202-1 Ratios of standard entry level wage by gender Market compared to local minimum wage presence 202-2 Proportion of senior management hired from the local (2016) community GRI 203 203-1 Infrastructure investments and services supported Indirect economic 203-2 Significant indirect economic impacts impacts (2016) 129 129  GRI 200: Economic Impacts GRI 204 Procurement 204-1 Proportion of spending on local suppliers practices (2016) GRI 205 205-1 Operations assessed for risks related to corruption Anti-corruption 205-2 Communication and training about anti-corruption policies (2016) and procedures 205-3 Confirmed incidents of corruption and actions taken GRI 206 Anti-competitive 206-1 Legal actions for anti-competitive behaviour, anti-trust, and behaviour monopoly practices (2016) GRI 207 207-1 Approach to tax Tax 207-2 Tax governance, control, and risk management (2019) 207-3 Stakeholder engagement and management of concerns related to tax 207-4 Country-by-country reporting 130 130 Group Discussion - Economic Impacts Discuss how the GRI Specific Disclosure on economic impact is applied Your instructor will choose the report to be discussed Use the group discussion template (See your folder) 131 131  SESSION 6 GRI TOPIC STANDARDS ENVIRONTMENTAL IMPACTS 132 132 GRI 300: Environmental Impacts G R I 301 Materials G R I 302 Energy G R I 303 Water and Effluents G R I 304 Biodiversity G R I 305 Emissions G R I 306 Waste GRI 307 Move to General Disclousure 2-27 G R I 308 Supplier environmental assessment 133 133 GRI 300: Environmental Impacts GRI 301 301-1 Materials used by weight or volume Materials 301-2 Recycled input materials used (2016) 301-3 Reclaimed products and their packaging materials GRI 302 302-1 Energy consumption within the organization Energy 302-2 Energy consumption outside of the organization (2016) 302-3 Energy intensity 302-4 Reduction of energy consumption 302-5 Reductions in energy requirements of products and services GRI 303 303-1 Interactions with water as a shared resource Water and 303-2 Management of water discharge-related impacts Effluents 303-3 Water withdrawal (2018) 303-4 Water discharge 303-5 Water consumption 134 134 GRI 300: Environmental Impacts GRI 304 304-1 Operational sites owned, leased, managed in, or adjacent to, protected and Biodiversity areas of high biodiversity value outside protected areas (2016) 304-2 Significant impacts of activities, products, and services on biodiversity 304-3 Habitats protected or restored 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations GRI 305 305-1 Direct (Scope 1) GHG emissions Emissions 305-2 Energy indirect (Scope 2) GHG emissions (2016) 305-3 Other indirect (Scope 3) GHG emissions 305-4 GHG emissions intensity 305-5 Reduction of GHG emissions 305-6 Emissions of ozone-depleting substances (ODS) 305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions 135 135 GRI 300: Environmental Impacts GRI 306 306-1 Waste generation and significant waste-related impacts Waste 306-2 Management of significant waste-related impacts (2020) 306-3 Waste generated 306-4 Waste diverted from disposal 306-5 Waste directed to disposal GRI 307 Environmental Move to Disclosure 2-27 compliance Compliance with laws and regulations (2016) GRI 308 308-1 New suppliers that were screened using environmental criteria Supplier environmental 308-2 Negative environmental impacts in the supply chain and assessment actions taken (2016) 136 136 Group Discussion - Enviro Impacts Discuss how the GRI Specific Disclosure on environmental impact is applied Your instructor will choose the report to be discussed Use the group discussion template (See your folder) 137 137  SESSION 7-8 GRI TOPIC STANDARDS Social Impacts 138 138 GRI 400: Social Impacts G R I 401 Employment G R I 411 Rights of indigenous people G R I 402 Labor/management relations G R I 412 Human rights assessment G R I 403 Occupational health and safety G R I 413 Local communities G R I 404 Training and education G R I 414 Supplier social assessment G R I 405 Diversity and equal opportunity G R I 415 Public policy G R I 406 Non-discrimination G R I 416 Customer health and safety G R I 407 Freedom of association and collective G R I 417 Marketing and labeling bargaining G R I 418 Customer privacy G R I 408 Child labor G R I 419 Move To 2-27 G R I 409 Forced or compulsory labor G R I 410 Security practices 139 139  GRI 400: Social Impacts GRI 401 401-1 New employee hires and employee turnover Employment 401-2 Benefits provided to full-time employees that are not (2016) provided to temporary or part-time employees 401-3 Parental leave GRI 402 402-1 Minimum notice periods regarding operational changes Labor/Management relations (2016) 403-1 Occupational health and safety management system GRI 403 403-2 Hazard identification, risk assessment, and incident investigation Occupational health 403-3 Occupational health services and safety 403-4 Worker participation, consultation, and communication on (2018) occupational health and safety 403-5 Worker training on occupational health and safety 403-6 Promotion of worker health 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships 403-8 Workers covered by an occupational health and safety management system 403-9 Work-related injuries 403-10 Work-related ill health 140 140 GRI 400: Social Impacts GRI 404 404-1 Average hours of training per year per employee Training and 404-2 Programs for upgrading employee skills and transition education assistance programs (2016) 404-3 Percentage of employees receiving regular performance and career development reviews GRI 405 405-1 Diversity of governance bodies and employees Diversity and equal 405-2 Ratio of basic salary and remuneration of women to men opportunity (2016) GRI 406 406-1 Incidents of discrimination and corrective actions taken Non-discrimination (2016) GRI 407 407-1 Operations and suppliers in which the right to freedom of Freedom of association and collective bargaining may be at risk association and collective bargaining (2016) 141 141 GRI 400: Social Impacts GRI 408 408-1 Operations and suppliers at significant for incidents of Child labor (2016) risk child labor GRI 409 409-1 Operations and suppliers at significant for incidents of Forced or compulsory risk forced or compulsory labor for incidents of labor (2016) GRI 410 (2016) 410-1 Security personnel trained in human policies or Security practices rights procedures GRI 411 411-1 Incidents of violations involving rights of indigenous peoples Rights of indigenous people (2016) GRI 412 412-1 Operations that have been subject to human rights Human rights reviews or impact assessments assessment 412-2 Employee training on human rights policies or procedures (2016) 412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening 142 142 GRI 400: Social Impacts GRI 413 413-1 Operations with local community engagement, impact Local communities assessments, and development programs (2016) 413-2 Operations with significant actual and potential negative impacts on local communities GRI 414 414-1 New suppliers that were screened using social criteria Supplier social 414-2 Negative social impacts in the supply chain and actions taken Assessment (2016) GRI 415 415-1 Political contributions Public policy (2016) GRI 416 416-1 Assessment of the health and safety impacts of product Customer health and and service categories Safety (2016) 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services 143 143 GRI 400: Social Impacts GRI 417 417-1 Requirements for product and service information and Marketing and labeling labeling 417-2 Incidents of non-compliance concerning product and (2016) service information and labeling 417-3 Incidents of non-compliance concerning marketing communications GRI 418 418-1 Substantiated complaints concerning breaches of Customer privacy customer (2016) privacy and losses of customer data GRI 419 419-1 Move To 2-27 (General Disclousure) Socioeconomic compliance (2016) 144 144 Group Discussion - Social Impacts Discuss how the GRI Specific Disclosure on social impact is applied Your instructor will choose the report to be discussed Use the group discussion template (See your folder) 145 Thank You 146  SESSION 9-12 Reporting Process Using GRI Standards 2021 147 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 Reporting with reference to the GRI Standards An organization can report with reference to the GRI Standards if it cannot comply with all the requirements for reporting in accordance with the GRI Standards. The organization can also report with reference to the GRI Standards if it uses selected GRI Standards, or parts of their content, to report information about specific topics for specific purposes, such as complying with a reporting regulation on climate change. The organization should also apply the reporting principles of this Standard to ensure highquality reporting. The organization should explain how it manages its impacts for the topics it reports on using Disclosure 3-3 in GRI 3: Material Topics 2021. The organization should transition to reporting in accordance with the GRI Standards in time as it will provide a comprehensive picture of the organization’s most significant impacts on the economy, environment, and people, including impacts on their human rights. 163 4.1.1 How to apply reporting with reference to the GRI Standards Requirement 1 Publish a GRI content index ✓ ü Publish a GRI content index that includes: i. the title: GRI content index; ii. the statement of use; iii. the title of GRI 1 used; iv. a list of the reported disclosures from the GRI Standards, including the disclosure titles; v. the titles of the GRI Standards that the reported disclosures come from; vi. the location where the information reported for each disclosure can be found; ü if it publishes a standalone sustainability report and the GRI content index is not included in the report itself, provide a link or reference to the GRI content index in the report. 164 4.1.1 How to apply reporting with reference to the GRI Standards Requirement 2 Provide a statement of use ✓ ü The organization shall include the following statement in its GRI content index: [Name of organization] has reported the information cited in this GRI content index for the period [reporting period start and end dates] with reference to the GRI Standards. Requirement 3 Notify GRI ✓ ü The organization shall notify GRI of the use of the GRI Standards and the statement of use by sending an email to [email protected]. 165  Difference Reporting in accordance and with Reference No Requirements In Accordance With Reference ✓ ✓ 1 Apply the reporting principles ✓ 2 Report the disclosures in GRI 2: General Disclosures 2021 3 Determine material topics ✓ 4 Report the disclosures in GRI 3: Material Topics 2021 ✓ Report disclosures from the GRI Topic Standards for each ✓ 5 material topic Provide reasons for omission for disclosures and requirements ✓ 6 that the organization ✓ 7 Publish a GRI content index ✓ ✓ ✓ 8 Provide a statement of use ✓ 9 Notify GRI ✓ ** Disclosure 3-3 in GRI 3: Material Topics 2021 ✓ ✓ ✓ : Comply ** : Additional 167 168 169 170 171 172 173 How To Determine Material Topic 174 174 175 176 177 178  Disclosures on material topics Disclosure GRI Standard Disclosure GRI Material Topic 2021 Material Topic 2016 2021 Standard 2016 Process to determine material Defining report content and Disclosure 102-46 Disclosure 3-1 topics topic Boundaries List of material topics Disclosure 102-47 List of material topics Disclosure 3-2 Changes in reporting Disclosure 102-49 Precautionary Principle or Disclosure 102-11 approach General requirements for Clauses 1.1 and 1.2 reporting the management approach Management of material topics Disclosure 3-3 Explanation of the material Disclosure 103-1 topic and its Boundary The management approach and Disclosure 103-2 its components Evaluation of the management Disclosure 103-3 approach 179 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 Sector Standards (Based on GRI 2021 Update) AVAILABLE UNDER DEVELOPMENT 200 200 Sector Sector Standards Standards (Based on G4) 201 201 202 203 204 205 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 229 230 231 232 233 234 235