GRI 102: GENERAL DISCLOSURES 2016
GRI 102: GENERAL DISCLOSURES2016GRI102
Contents2Introduction5GRI 102: General Disclosures71. Organizational profileDisclosure 102-1 Name of the organizationDisclosure 102-2 Activities, brands, products, and servicesDisclosure 102-3 Location of headquartersDisclosure 102-4 Location of operationsDisclosure 102-5 Ownership and legal formDisclosure 102-6 Markets servedDisclosure 102-7 Scale of the organizationDisclosure 102-8 Information on employees and other workersDisclosure 102-9 Supply chain Disclosure 102-10 Significant changes to the organization and its supply chainDisclosure 102-11 Precautionary Principle or approachDisclosure 102-12 External initiativesDisclosure 102-13 Membership of associations777888891011121213132. StrategyDisclosure 102-14 Statement from senior decision-makerDisclosure 102-15 Key impacts, risks, and opportunities1414153. Ethics and integrityDisclosure 102-16 Values, principles, standards, and norms of behaviorDisclosure 102-17 Mechanisms for advice and concerns about ethics161617GRI 102: General Disclosures 2016
4. GovernanceDisclosure 102-18 Governance structureDisclosure 102-19 Delegating authority Disclosure 102-20 E xecutive-level responsibility for economic, environmental,and social topics Disclosure 102-21 Consulting stakeholders on economic, environmental,and social topics Disclosure 102-22 C omposition of the highest governance body and itscommitteesDisclosure 102-23 Chair of the highest governance bodyDisclosure 102-24 Nominating and selecting the highest governance bodyDisclosure 102-25 Conflicts of interest Disclosure 102-26 Role of highest governance body in setting purpose, values,and strategyDisclosure 102-27 Collective knowledge of highest governance bodyDisclosure 102-28 Evaluating the highest governance body’s performance Disclosure 102-29 I dentifying and managing economic, environmental,and social impactsDisclosure 102-30 Effectiveness of risk management processesDisclosure 102-31 Review of economic, environmental, and social topicsDisclosure 102-32 Highest governance body’s role in sustainability reportingDisclosure 102-33 Communicating critical concernsDisclosure 102-34 Nature and total number of critical concernsDisclosure 102-35 Remuneration policiesDisclosure 102-36 Process for determining remunerationDisclosure 102-37 Stakeholders’ involvement in remunerationDisclosure 102-38 Annual total compensation ratioDisclosure 102-39 Percentage increase in annual total compensation ratio1818185. Stakeholder engagementDisclosure 102-40 List of stakeholder groupsDisclosure 102-41 Collective bargaining agreementsDisclosure 102-42 Identifying and selecting stakeholdersDisclosure 102-43 Approach to stakeholder engagementDisclosure 102-44 Key topics and concerns raised292930313132GRI 102: General Disclosures 201619191920202121212222222323232425262627283
6. Reporting practiceDisclosure 102-45 Entities included in the consolidated financial statementsDisclosure 102-46 Defining report content and topic BoundariesDisclosure 102-47 List of material topicsDisclosure 102-48 Restatements of informationDisclosure 102-49 Changes in reportingDisclosure 102-50 Reporting periodDisclosure 102-51 Date of most recent reportDisclosure 102-52 Reporting cycleDisclosure 102-53 Contact point for questions regarding the reportDisclosure 102-54 C laims of reporting in accordance with the GRI StandardsDisclosure 102-55 GRI content indexDisclosure 102-56 External ences48About this StandardResponsibilityThis Standard is issued by the Global Sustainability Standards Board (GSSB).Any feedback on the GRI Standards can be submitted tostandards@globalreporting.org for the consideration of the GSSB.ScopeGRI 102: General Disclosures sets out reporting requirements on contextual informationabout an organization and its sustainability reporting practices. This Standard can beused by an organization of any size, type, sector or geographic location.NormativereferencesThis Standard is to be used together with the most recent versions of the followingdocuments.GRI 101: FoundationGRI Standards GlossaryIn the text of this Standard, terms defined in the Glossary are underlined.Effective dateThis Standard is effective for reports or other materials published on or after1 July 2018. Earlier adoption is encouraged.Note: This document includes hyperlinks to other Standards. In most browsers, using ‘ctrl’ click willopen external links in a new browser window. After clicking on a link, use ‘alt’ left arrow to return tothe previous view.4GRI 102: General Disclosures 2016
IntroductionA. OverviewThis Standard is part of the set of GRI SustainabilityReporting Standards (GRI Standards). These Standardsare designed to be used by organizations to reportabout their impacts on the economy, the environment,and society.The GRI Standards are structured as a set ofinterrelated, modular standards. The full set can bedownloaded at www.globalreporting.org/standards/.There are three universal Standards that apply to everyorganization preparing a sustainability report:GRI 101: FoundationGRI 102: General DisclosuresGRI 103: Management ApproachGRI 101: Foundation is the starting point for usingthe GRI Standards. It has essential informationon how to use and reference the Standards.Figure 1Overview of the set of GRI StandardsStarting pointfor using theGRI DisclosuresManagementApproachGRIGRI103102To report contextualinformation aboutan organizationTopicspecificStandardsTo report themanagement approachfor each material topicEconomicEnvironmentalSocialGRIGRIGRI200300An organization then selects from the set of topicspecific GRI Standards for reporting on its materialtopics. These Standards are organized into three series:200 (Economic topics), 300 (Environmental topics) and400 (Social topics).Each topic Standard includes disclosures specific tothat topic, and is designed to be used together withGRI 103: Management Approach, which is used toreport the management approach for the topic.B. Using the GRI Standards and making claimsThere are two basic approaches for using the GRIStandards. For each way of using the Standards thereis a corresponding claim, or statement of use, whichan organization is required to include in any publishedmaterials.1. T he GRI Standards can be used as a set to preparea sustainability report that is in accordance withthe Standards. There are two options for preparinga report in accordance (Core or Comprehensive),depending on the extent of disclosures included inthe report.An organization preparing a report in accordancewith the GRI Standards uses this Standard,GRI 102: General Disclosures, to report on contextualinformation about itself and its sustainabilityreporting practices.2. S elected GRI Standards, or parts of their content,can also be used to report specific information,without preparing a report in accordance withthe Standards. Any published materials that usethe GRI Standards in this way are to include a‘GRI-referenced’ claim.See Section 3 of GRI 101: Foundation for moreinformation on how to use the GRI Standards,and the specific claims that organizations arerequired to include in any published materials.400Select from these to report specific disclosuresfor each material topicGRI 102: General Disclosures 20165
C. Requirements, recommendations and guidanceThe GRI Standards include:Requirements. These are mandatory instructions.In the text, requirements are presented in bold fontand indicated with the word ‘shall’. Requirements areto be read in the context of recommendations andguidance; however, an organization is not required tocomply with recommendations or guidance in orderto claim that a report has been prepared in accordancewith the Standards.Recommendations. These are cases where a particularcourse of action is encouraged, but not required. In thetext, the word ‘should’ indicates a recommendation. uidance. These sections include backgroundGinformation, explanations and examples to helporganizations better understand the requirements.An organization is required to comply with all applicablerequirements in order to claim that its report has beenprepared in accordance with the GRI Standards. SeeGRI 101: Foundation for more information.Note: Throughout this Standard, a ‘Core’ iconis used to identify those disclosures that arerequired for preparing a report in accordancewith the GRI Standards (Core option).Organizations preparing a report in accordancewith the GRI Standards (Comprehensiveoption) are required to report all disclosuresin this Standard, although reasons for omissionare permitted for certain disclosures.See Table 1 in GRI 101: Foundation formore detail.6GRI 102: General Disclosures 2016
GRI 102:General Disclosures1. Organizational profileThese disclosures provide an overview of an organization’s size, geographic location, and activities.This contextual information is important to help stakeholders understand the nature of the organizationand its economic, environmental and social impacts.CoreDisclosure 102-1Name of the organizationReporting requirementsDisclosure102-1CoreThe reporting organization shall report the following information:a. Name of the organization.Disclosure 102-2Activities, brands, products, and servicesReporting requirementsThe reporting organization shall report the following information:Disclosure102-2a. A description of the organization’s activities.b. Primary brands, products, and services, including an explanation of any products or services thatare banned in certain markets.Reporting recommendations1.1 When compiling the information specified in Disclosure 102-2-b, the reporting organization should alsoexplain whether it sells products or services that are the subject of stakeholder questions or public debate.GRI 102: General Disclosures 20167
Section 1: Organizational profileCoreDisclosure 102-3Location of headquartersReporting requirementsDisclosure102-3The reporting organization shall report the following information:a. Location of the organization’s headquarters.GuidanceHeadquarters refers to an organization’s administrative center, from which it is controlled or directed.CoreDisclosure 102-4Location of operationsReporting requirementsDisclosure102-4CoreThe reporting organization shall report the following information:a. Number of countries where the organization operates, and the names of countries where ithas significant operations and/or that are relevant to the topics covered in the report.Disclosure 102-5Ownership and legal formReporting requirementsDisclosure102-5CoreThe reporting organization shall report the following information:a. Nature of ownership and legal form.Disclosure 102-6Markets servedReporting requirementsThe reporting organization shall report the following information:Disclosure102-68a. Markets served, including:i.geographic locations where products and services are offered;ii. sectors served;iii. types of customers and beneficiaries.GRI 102: General Disclosures 2016
Section 1: Organizational profileCoreDisclosure 102-7Scale of the organizationReporting requirementsThe reporting organization shall report the following information:a. Scale of the organization, including:Disclosure102-7i.total number of employees;ii. total number of operations;iii. net sales (for private sector organizations) or net revenues (for public sectororganizations);iv. t otal capitalization (for private sector organizations) broken down in terms of debtand equity;v. quantity of products or services provided.Reporting recommendations1.2 hen compiling the information specified in Disclosure 102-7, the reporting organization should provideWthe following additional information:1.2.1Total assets;1.2.2 Beneficial ownership, including the identity and percentage of ownership of the largest shareholders;1.2.3Breakdowns of:1.2.3.1n et sales or net revenues by countries or regions that make up five percent or moreof total revenues;1.2.3.2 costs by countries or regions that make up five percent or more of total costs;1.2.3.3total number of employees by country or region.GRI 102: General Disclosures 20169
Section 1: Organizational profileCoreDisclosure 102-8Information on employees and other workersReporting requirementsThe reporting organization shall report the following information:a. Total number of employees by employment contract (permanent and temporary), by gender.b. Total number of employees by employment contract (permanent and temporary), by region.Disclosure102-8c. Total number of employees by employment type (full-time and part-time), by gender.d. Whether a significant portion of the organization’s activities are performed by workers whoare not employees. If applicable, a description of the nature and scale of work performed byworkers who are not employees.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).f. An explanation of how the data have been compiled, including any assumptions made.Reporting recommendations1.3 When compiling the information specified in Disclosure 102-8, the reporting organization should:1.3.1e xpress employee numbers as either head count or Full Time Equivalent (FTE), with the chosenapproach stated and applied consistently;1.3.2i dentify the contract type and full-time and part-time status of employees based on the definitionsunder the national laws of the country where they are based;1.3.3u se numbers as at the end of the reporting period, unless there has been a material change duringthe reporting period;1.3.4c ombine country statistics to calculate global statistics, and disregard differences in legal definitions.Although what constitutes a type of contract and employment type varies between countries, theglobal figure should still reflect the relationships under law.GuidanceGuidance for Disclosure 102-8-dThe organization’s activities are reported in Disclosure102-2-a.Breaking down these data by gender enables anunderstanding of gender representation across anorganization, and of the optimal use of available laborand talent.BackgroundSee references 6, 7, 10 and 12 in the References section.The number of employees and workers involved in anorganization’s activities provides insight into the scaleof impacts created by labor issues.10GRI 102: General Disclosures 2016
Section 1: Organizational profileCoreDisclosure 102-9Supply chainReporting requirementsThe reporting organization shall report the following information:Disclosure102-9a. A description of the organization’s supply chain, including its main elements as they relate tothe organization’s activities, primary brands, products, and services.GuidanceExamples of elements that can be covered in thedescription include: the types of suppliers engaged; the total number of suppliers engaged by anorganization and the estimated number of suppliersthroughout the supply chain; the geographic location of suppliers; the estimated monetary value of payments madeto suppliers; the supply chain’s sector-specific characteristics,such as how labor intensive it is.BackgroundThis disclosure sets the overall context forunderstanding an organization’s supply chain.GRI 102: General Disclosures 201611
Section 1: Organizational profileCoreDisclosure 102-10Significant changes to the organization and its supply chainReporting requirementsThe reporting organization shall report the following information:a. Significant changes to the organization’s size, structure, ownership, or supply chain, including:Disclosure102-10i. Changes in the location of, or changes in, operations, including facility openings, closings,and expansions;ii. C hanges in the share capital structure and other capital formation, maintenance,and alteration operations (for private sector organizations);iii. Changes in the location of suppliers, the structure of the supply chain, or relationshipswith suppliers, including selection and termination.GuidanceThis disclosure covers significant changes during thereporting period.Significant changes to the supply chain are thosethat can cause or contribute to significant economic,environmental, and social impacts.CoreExamples of significant changes can include: moving parts of the supply chain from one countryto another; changing the structure of the supply chain, suchas the outsourcing of a significant part of anorganization’s activities.Disclosure 102-11Precautionary Principle or approachReporting requirementsDisclosure102-11The reporting organization shall report the following information:a. Whether and how the organization applies the Precautionary Principle or approach.GuidanceDisclosure 102-11 can include an organization’s approachto risk management in operational planning, or whendeveloping and introducing new products.BackgroundThe precautionary approach was introduced by theUnited Nations in Principle 15 of ‘The Rio Declarationon Environment and Development’. It states: ‘In orderto protect the environment, the precautionary12GRI 102: General Disclosures 2016approach shall be widely applied by States accordingto their capabilities. Where there are threats ofserious or irreversible damage, lack of full scientificcertainty shall not be used as a reason for postponingcost-effective measures to prevent environmentaldegradation.’ Applying the Precautionary Principlecan help an organization to reduce or to avoid negativeimpacts on the environment. See reference 13 in theReferences section.
Section 1: Organizational profileCoreDisclosure 102-12External initiativesReporting requirementsDisclosure102-12The reporting organization shall report the following information:a. A list of externally-developed economic, environmental and social charters, principles,or other initiatives to which the organization subscribes, or which it endorses.Reporting recommendations1.4CoreWhen compiling the information specified in Disclosure 102-12, the reporting organization should:1.4.1i nclude the date of adoption, the countries or operations where applied, and the range ofstakeholders involved in the development and governance of these initiatives;1.4.2 ifferentiate between non-binding, voluntary initiatives and those with which the organizationdhas an obligation to comply.Disclosure 102-13Membership of associationsReporting requirementsDisclosure102-13The reporting organization shall report the following information:a. A list of the main memberships of industry or other associations, and national or internationaladvocacy organizations.Reporting recommendations1.5 When compiling the information specified in Disclosure 102-13, the reporting organization should includememberships maintained at the organizational level in associations or organizations in which it holds a positionon the governance body, participates in projects or committees, provides substantive funding beyond routinemembership dues, or views its membership as strategic.GRI 102: General Disclosures 201613
2. StrategyThese disclosures provide an overview of an organization’s strategy with respect to sustainability, in order toprovide context for subsequent, more detailed reporting using other GRI Standards. The strategy section candraw on information provided in other parts of the report, but is intended to give insight on strategic issuesrather than to summarize the content of the report.CoreDisclosure 102-14Statement from senior decision-makerReporting requirementsDisclosure102-14The reporting organization shall report the following information: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 andits strategy for addressing sustainability.Reporting recommendations2.1 When compiling the information speci
4 GRI 102: General Disclosures 2016 6. Reporting practice 33 Disclosure 102-45 Entities included in the consolidated financial statements 33 Disclosure 102-46 Defining report content and topic Boundaries 34 Disclosure 102-47 List of material topics 35 Disclosure 102-48 Restatements of information 35 Disclosure 102-49 Changes in reporting 36 Disclosure 102-50 Reporting period 36
company’s operations (GRI 102-18). The manage-ment is also directly responsible for the handling of economic, environmental, and social strategic top-ics (GRI 102-20, GRI 102-26, GRI 102-32). Meyer Burger Technology AG (GRI 102-1) is a large-scale publicly listed Swiss solar energy company head-quartered in Thun, Switzerland with main operations
of our 2020 Sustainability Report, serves as our communication of progress. Reporting scope GRI 102-45. GRI 102-46. GRI 102-48. GRI 102-50. The scope of this report includes facilities owned and operated by DuPont de Nemours, Inc. during calendar year 2019 and all entities included in
GRI SECTIONS GRI INDICATORS DANONE 2018 SUSTAINABLE DEVELOPMENT GOAL'S TARGETS GLOBAL COMPACT PRINCIPLES Disclosure 102-1 Name of the organization Danone in 2019 (2019 Integrated Annual Report) Disclosure 102-2 Activities, brands, products, and services 2019 Universal Registration Document (Chapter 2, p. 12 - 13 and 15 - 19) Disclosure 102-3 Location of headquarters 2019 Universal Registration .
GRI G3 Guidelines GRI G3.1 Guidelines GRI G4 Guidelines GRI Standards. 1. Corporate Sustainability.” . G4-EN27- Extent of impact mitigation of environmental impacts of products and services . CSR Mark, CSR Passport and PMO support for the
GRI 103: Management Approach, which is used to report the management approach for the topic. GRI 403: Occupational Health and Safety is a topic-specific GRI Standard in the 400 series (Social topics). B. Using the GRI Standards and making claims There are two basic approaches for using the
Divisions: AR 2019: pp. 18-25 Main offices: AR 2019: A-12 Our Company (Internet) 102-5 Ownership and legal form Corporate Governance: AR 2019: p. 178 Articles of Association (PDF) 102-6 Markets served See GRI Indicators 102-2 and 102-4 For additional details, please refer to: Divisions: AR 2019: pp. 18-25 102-7 Scale of the organization
GRI 101: Foundation 2016 5 C. Using this Standard Overview of contents GRI 101: Foundation is the starting point for an organization to use the GRI Standards to report about its economic, environmental, and/or social impacts. Section 1 of this Standard presents the Reporting Principles for defining report content and report quality.
Designed by Cardiff Archaeological Illustration and Design Software: Adobe Creative Suite 4 Design Premium ARCHAEOLOGICAL EVALUATION OF THE EXTRAMURAL MONUMENTAL COMPLEX (‘THE SOUTHERN CANABAE’) AT CAERLEON, 2011. Contents Introduction 1 Background 3 Project Aims & Objectives 9 Methodology 11 Results of the excavations 13 Trench 1 15 Trench 2 25 Trench 3 29 Trench 4 33 Trench 5 39 Trench 6 .
