Sustainability Disclosure Database

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Sustainability Disclosure DatabaseData Legend GRI 2020

ContentsSustainability Disclosure Database . 1Data Legend . 1Introduction . 4Organization Profile . 5Organization Profile Data. 6a.Organization Name . 6b.Organization Logo . 6c.Organization Description . 6d.GRI Community . 6e.Size* . 6f.Organization Type* . 6g.Listed/Non-listed . 7For (a) private companies, (c) cooperatives and (d) subsidiaries: . 7h.Sector . 8i.Country . 8j.Country Status . 8k.Employees . 8l.Revenue. 8m.Stock Listing Code . 8n.Contact Information . 8o.Twitter Account . 9p.QR Code . 9q.Risks . 9r.Opportunities . 9Report Profile Data . 10a.Date Included . 10b.Report Title . 10c.Publication Year . 11d.Report Type . 11e.Adherence Level . 11f.Report details verified and submitted to GRI . 12g.GRI Service. 12h.Status. 12Page 2 of 16

i.Integrated Report*. 13k.Reporting Period . 13l.Reporting Cycle . 13m.Number of Pages . 13n.Report Language . 13o.Stakeholder Panel/ Expert Opinion*** . 13p.External Assurance*** . 14q.Type of Assurance Provider*** . 14r.Assurance Provider*** . 14s.Assurance Scope***. 15t.Level of Assurance*** . 15u.Assurance Standard: AA1000AS*** . 15v.Assurance Standard: ISAE3000*** . 15w.Assurance Standard: national standard (general)*** . 15x.Assurance Standard: national standard (sustainability)*** . 15y.UNGC** . 15z.ISO**. 15aa.OECD** . 15bb.IFC ** . 15cc.CDP** . 15dd.SDGs**** . 15ee.Link to GRI Content Index* . 16ff.Link to PDF and/ or HTML . 16Page 3 of 16

IntroductionGRI’s Sustainability Disclosure Database stores and tracks critical reporting and associatedorganizational data. Advanced search functionality allows filtering and sorting of reports andorganizations by multiple criteria, revealing trends and patterns in reporting practice.In some instances, the results of the search will show the reports in blue (i.e.) and/orgrey (i.e.). This differentiation in color appears if a report has a report cover on the page(as you will see in the section Report Profile on page 9 of this document) or not. If the report hasthe cover and hence the ‘.pdf’ link, then it will be shown as blue, otherwise, it will be shown as grey.Information about on-trend subjects is as well featured – such as which organizations refer toaddressing the SDGs or which organizations declare that they are already preparing integratedreports that combine financial and sustainability disclosures. The Sustainability DisclosureDatabase is populated in GRI Data Partners around the world.This document explains the different data fields that are captured in the Database.IMPORTANT DISCLAIMER: Due to the ongoing review of this database and itsrelated registration process, the information on this platform was last updated inDecember 2020 and is not going to be further populated.Historical information uploaded up until 2020 is still available through the search function within theplatform. However, it is no longer possible to access exported data in Excel (like, for example, theGRI Reports List).Page 4 of 16

Organization ProfileEvery organization that has published a sustainability/Integrated report that is included in theSustainability Disclosure Database has an Organization Profile page. This Organization Profile pagecan be further updated by the reporting organization with additional and high-level information, suchas sustainability risks and opportunities, most recent news, and reporting history.Page 5 of 16

Organization Profile Dataa. Organization NameOrganizations can upload their PR name and legal name.b. Organization LogoOrganizations can upload their logoc. Organization DescriptionIntroduces external audiences to the organizationd. GRI CommunityIndicates whether the organization is part of the GRI Community (or previously known asOS program or GRI GOLD Community).e. Size*Organizations are classified as SMEs based on the local regulations.In the absence of local regulations classification based on the EU definition for SMEs willapply:Enterprise categoryHeadcountTurnoverORBalance sheet totalSME 250 50 millionOR 43 millionFor Large Enterprises and MNEs, GRI follows the EU definitions of size:Enterprise categoryHeadcountTurnoverLarge Enterprise 250 50 millionOR 43 millionMNE 250 ANDmultinational 50 millionOR 43 millionf.ORBalance sheet totalOrganization Type*1. Private CompanyA business organization owned either by a non-governmental organization or by a numberof stakeholders2. State-Owned CompanyA legal entity created by a government in order to undertake commercial activities on behalfof the owner government3. CooperativeAn organization jointly owned and democratically controlled by the employees and/ or endusers of the good/ services produced to meet their common needsPage 6 of 16

4. SubsidiaryA company controlled by another company through the ownership of 50% or more of thevoting stock5. Public InstitutionAn administrative unit of government, including the municipal authority of a city6. Non-Profit OrganizationOrganization ran to further an ideal or goal, rather than in the interests of profit; e.g.,foundations, NGO7. PartnershipA formation of businesses and/ or individuals to advance their business interestsg. Listed/Non-listedOrganizations are classified as whether they are listed on a stock exchange or not listed.For (a) private companies, (c) cooperatives and (d) subsidiaries:a. Non-listed: its stock is not offered on stock market exchanges.Example: Deloitte, Chryslerb. Listed: its shares are listed on a stock exchange for public trading (nogovernmental ownership). NB: for private companies/cooperatives that are listed,these are commonly known as Public Companies. For subsidiaries, this meansthat (a part of) the shares not controlled by the parent organization are tradedExamples: Fiat, Coca-ColaFor (b) state-owned companies:a. Non-listed: it is fully state-ownedb. Listed: part of the company is listed on a stock exchange for public trading, partialgovernment ownership.By definition of their organization types, (e) Public institutions, (f) Non-profitorganizations and (g) Partnerships cannot be listed on stock exchanges.Options of organization type and listed/non-listed combinations:Organization TypeListed/non-listeda. Private companyListed/non-listedb. State-owned companyListed/non-listedc. CooperativeListed/non-listedd. SubsidiaryListed/non-listede. Public institutionsNot applicablef. Non-profit organizationNot applicableg. PartnershipNot applicablePage 7 of 16

h. SectorOrganizations are classified according to following GRI’s sector division: i.AgricultureAutomotiveAviationChemicalsCommercial tion MaterialsConsumer DurablesEnergyEnergy UtilitiesEquipmentFinancial Services Food and BeverageProductsForest and PaperProductsHealthcare ProductsHealthcare ServicesHousehold and PersonalProductsLogisticsMediaMetals ProductsMiningNon-Profit/ ServicesOther Public AgencyRailroadReal EstateTechnology HardwareTelecommunicationsTextiles and ApparelTobaccoTourism/ LeisureToysUniversitiesWaste ManagementWater UtilitiesCountryIndicates the country in which the organization’s headquarters are located.In the case of subsidiaries, local enterprises or local branches/departments, the countryrelates to the location of this reporting entityj.Country Status1. A member of the Organization for Economic Co-operation and Development (OECD)2. Receives development aid through the OECD Development Assistance Committee (DAC) DAC-UMIC Upper Middle Income Countries and Territories DAC-LMIC Lower Middle Income Countries and Territories DAC-OLIC Other Low Income Countries and Territories DAC-LDC Least Developed Countries3. Is neither a member of the OECD nor receives development aid from the DAC (Non-OECD/Non-DAC)k. Employeesl.Revenuem. Stock Listing Coden. Contact Information Web URL: URL of the organization’s websiteHQ Address: Address of the organization’s headquartersHQ City: City in which the organization’s headquarters is locatedContact Email: Contact point email addressContact Name: Name of the contact person/departmentPage 8 of 16

o. Twitter Accountp. QR CodeEach Organization Profile has a unique QR code that can be downloaded and placed ondifferent print materials; when scanned, e.g., using a smart phone app, the Organization Profilepage opens directlyq. RisksAn overview of the primary sustainability risks faced by the organization at the time of addingthis informationr. OpportunitiesAn overview of the primary sustainability opportunities as seen by the organization at the timeof adding this information*Refers to data collected as of 1 January 2010**Refers to data collected as of 1 January 2011***Refers to data collected as of 1 January 2012**** Refers to data collected as of 1 January 2016***** Refers to data collected as of 1 January 2018Page 9 of 16

Report ProfileAll sustainability/Integrated reports that are publicly available and registered with GRI have a ReportProfile page. A complete Report Profile provides high-level information related to the report, as wellas link(s) for accessing it.Report Profile DataUpon registering a sustainability report, an organizational representative (First or Second contact),GRI Data Partner or GRI staff includes the following data.a. Date IncludedIndicates the date that the report was added to the Databaseb. Report TitlePage 10 of 16

c. Publication YearIndicates the calendar year in which the report was published; this is not the year or periodthe report coversd. Report TypeGRI reports are sustainability/Integrated reports based on the GRI Standards or previously existingSustainability Reporting Frameworks for which there is a GRI Content Index available.The field ‘Report Type’ indicates the version of the GRI Guidelines applied in the reportGRI – G1(published in 2000)GRI – G2(published in 2002)GRI – G3(published in 2006)GRI – G3.1 (published in 2011)GRI – G4(published in 2013): valid until 30 June 2018GRI – Standards (published in 2016): currently ated reports that make specific reference to Standards elements (e.g.contain a GRI Content Index or claim) but do not meet the requirements set out by the GRIStandards OR reports that make reference to being based on the GRI Guidelines (G3, G3.1and G4) outside the expiry date of the respective Guidelines version.Non-GRI*****Sustainability/integrated reports that do not reference or use the GRI Standards (or in the pastGuidelines), but they contain a wide range of sustainability topics by reporting on economic,environmental, social and/or governance performance.e. Adherence LevelReflects the extent to which the GRI Sustainability Reporting Framework and GRIStandards have been applied to a report.For GRI – Standards reports: ‘in accordance’ – Core: it must include in the report the statement “This report hasbeen prepared in accordance with the GRI Standards: Core option” or a similarstatement‘in accordance’ – Comprehensive: it must include in the report the statement “Thisreport has been prepared in accordance with the GRI Standards: Comprehensiveoption” or a similar statementGRI-Referenced: when a report has the following statement “This material references[full name and publication year of the Standard]’, for each Standard used, plus it mayor may not have a Content Index. These are reports that use individual GRI Standardsor parts of their content to report sustainability information, and therefore cannot claimthat the report has been prepared in accordance with the GRI Standards.Page 11 of 16

For GRI – G4 reports: ‘In accordance’ - Core‘In accordance’ – ComprehensiveUndeclared: When there is no explicit ‘in accordance’ option declared, but the reportcontains a complete G4 Content IndexFor GRI – G3 and GRI – G3.1 reports: A, B, CA , B , C (a ‘ ’ can be added to an Application Level to indicate that the report isexternally assured, the organization finds the engagement meets GRI’s 7 key qualitiesfor external assurance, and that there is a publicly available external assurancestatement)Undeclared: When there is no explicit Application Level declaredFor GRI – G2 reports: f.In Accordance: Indicates that the report is declared to be in accordance with the G2GuidelinesContent Index only: Indicates that there is a GRI Content Index available, but thereport is not declared to be in accordance with the G2 GuidelinesReport details verified and submitted to GRIIt is only relevant for GRI-Standards reports.It indicates whether a GRI-Standards report was submitted and verified either throughthe GRI Standards Report Registration System or the Registration Form by arepresentative of the reporting organization or by a 3rd party authorized by the reportingorganization to do the notification on their behalf. If the report details were submitted andverified as described above, then it will be indicated through the icon .GRI and the GSSB do not check the accuracy or content of the material and its claim. Tofind the full list of GRI-Standards reports submitted and verified as described above,please go here.g.GRI ServiceIndicates whether the Report has gone through one of the GRI Services: h.Materiality Disclosures ServiceContent Index ServiceSDG Mapping ServiceManagement DisclosureStatusRelates to the status of the Application Level declaration for the GRI report, appliesspecifically to GRI – G3 and GRI – G3.1 Reports.Self-declared Indicates the Application Level declaration was not confirmed by GRI or another thirdparty All Application Level declarations begin with a self-declaration from the organizationPage 12 of 16

GRI-checked Indicates the report went through a GRI Application Level Check (before December2014) As of December 2014, GRI does not provide and Application Level Check, and thusreports submitted for a service after that date are not referred to as “GRI-Checked”Third-party-checked Indicates the Application Level was confirmed by a third-party This confirmation is separate from external assurancei.Integrated Report*Indicates whether or not the report includes both non-financial and financial disclosures,beyond basic economic information.Organizations self-declare whether or not their report is integrated.j.Sector disclosures/ Sector supplementIndicates whether one of the final versions of the GRI Sector Supplements was used in thereport. Electric Utilities (EUSS)Financial Services (FSSS)Food Processing (FPSS)Mining & Metals (MMSS)NGO (NGOSS) Airport Operators (AOSS)Construction & Real Estate (CRESS)Event Organizers (EOSS)Oil & Gas (OGSS)Media (MSS)Not UsedIndicates that there is an applicable final version Sector Supplement or Sector Disclosureavailable for the organization’s sector, but that it was not used in the reportNot ApplicableIndicates that there is no final version Sector Supplement or Sector Disclosure availablefor the organization’s sectork. Reporting PeriodIndicates the year(s) or period that the report cover

Sustainability Disclosure Database has an Organization Profile page. This Organization Profile page can be further updated by the reporting organization with additional and high-level information, such as sustainability risks and opportunities,

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