1. Sustainability TOP
  2. GRI Standards Index

GRI Standards Index

Universal Standard

GRI Standard Indicator Contents
GRI 2:
General Disclosures
1. The organization and its reporting practices
2-1 Organizational details
2-2 Entities included in the organization’s sustainability reporting
2-3 Reporting period, frequency and contact point
2-4 Restatements of information
2-5 External assurance
2. Activities and workers
2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees
3. Governance
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
2-11 Chair of the highest governance body
GRI 2:
General Disclosures
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting
2-15 Conflicts of interest
2-16 Communication of critical concerns
2-17 Collective knowledge of the highest governance body
2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies
2-20 Process to determine remuneration
2-21 Annual total compensation ratio
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy
GRI 2:
General Disclosures
2-23 Policy commitments
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations
2-28 Membership associations
5. Stakeholder engagement
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements

Topic-specific Standards (Economic)

GRI Standard Indicator Contents
201: Economic Performance (2016) 201-1 Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans
201-4 Financial assistance received from government -
202: Market Presence (2016) 202-1 Ratios of standard entry level wage by gender compared to local minimum wage -
202-2 Proportion of senior management hired from the local community -
203: Indirect Economic Impacts (2016) 203-1 Infrastructure investments and services supported -
203-2 Significant indirect economic impacts
204: Procurement Practices (2016) 204-1 Proportion of spending on local suppliers
205: Anti-corruption (2016) 205-1 Operations assessed for risks related to corruption
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken
206: Anti-competitive Behavior (2016) 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices -
207: Tax (2019) 207-1 Approach to tax
207-2 Tax governance, control, and risk management
207-3 Stakeholder engagement and management of concerns related to tax
207-4 Country-by-country reporting -

Topic-specific Standards (Environmental)

GRI Standard Indicator Contents
301: Materials (2016) 301-1 Materials used by weight or volume
301-2 Recycled input materials used
301-3 Reclaimed products and their packaging materials
302: Energy (2016) 302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization -
302-3 Energy intensity -
302-4 Reduction of energy consumption
302-5 Reductions in energy requirements of products and services
303: Water and Effluents (2018) 303-1 Interactions with water as a shared resource
303-2 Management of water discharge-related impacts
303-3 Water withdrawal
303-4 Water discharge
303-5 Water consumption -
304: Biodiversity (2016) 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
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 -
305: Emissions (2016) 305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
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
306: Waste (2020) 306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal -
306-5 Waste directed to disposal -
308: Supplier Environmental Assessment (2016) 308-1 Non-compliance with environmental laws and regulations
308-2 New suppliers that were screened using environmental criteria

Topic-specific Standards (Social)

GRI Standard Indicator Contents
401: Employment (2016) 401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave
402: Labor/Management Relations (2016) 402-1 Minimum notice periods regarding operational changes
403: Occupational Health and Safety (2018) 403-1 Occupational health and safety management system
403-2 Hazard identification, risk assessment, and incident investigation
403-3 Occupational health services
403-4 Worker participation, consultation, and communication on 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
404: Training and Education (2016) 404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews
405: Diversity and Equal Opportunity (2016) 405-1 Diversity of governance bodies and employees
405-2 Ratio of basic salary and remuneration of women to men -
406: Non-discrimination (2016) 406-1 Incidents of discrimination and corrective actions taken -
407: Freedom of Association and Collective Bargaining (2016) 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk -
408: Child Labor (2016) 408-1 Operations and suppliers at significant risk for incidents of child labor -
409: Forced or Compulsory Labor (2016) 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor -
410: Security Practices (2016) 410-1 Security personnel trained in human rights policies or procedures -
411: Rights of Indigenous Peoples (2016) 411-1 Incidents of violations involving rights of indigenous peoples -
413: Local Communities (2016) 413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities -
414: Supplier Social Assessment (2016) 414-1 New suppliers that were screened using social criteria
414-2 Negative social impacts in the supply chain and actions taken
415: Public Policy (2016) 415-1 Political contributions -
416: Customer Health and Safety (2016) 416-1 Assessment of the health and safety impacts of product and service categories
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
417: Marketing and Labeling (2016) 417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling -
417-3 Incidents of non-compliance concerning marketing communications -
418: Customer Privacy (2016) 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data -