STRATEGY AND PROFILE

1.  Strategy and Analysis

1.1

Statement from the most senior decision-maker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy.

Section 1

1.1.2

Should present the overall vision and strategy for the short-term, medium-term (e.g., 3-5 years), and long-term, particularly with regard to managing the key challenges associated with economic, environmental, and social performance.

Section 4

1.1.3

Strategic priorities and key topics for the short/medium-term with regard to sustainability, including respect for internationally agreed standards and how they relate to long-term organizational strategy and success;

Section 4

1.1.4

Broader trends (e.g., macroeconomic or political) affecting the organization and influencing sustainability priorities;

Section 4

1.1.5

Key events, achievements, and failures during the reporting period;

1.4, 1.5, 5.2

1.1.6

Views on performance with respect to targets;

1.5, 4.4

1.1.7

Outlook on the organization’s main challenges and targets for the next year and goals for the coming 3-5 years;

1.5, 4.4

1.1.7

Other items pertaining to the organization’s strategic approach.

Section 4

1.2

Description of key impacts, risks, and opportunities (in two Sections).

Section 4

1.2.1

A description of the significant impacts the organizations has had on sustainability and associated challenges and opportunities.  This includes the effect on stakeholders’ rights as defined by national laws and the expectations in internationally-agreed standards and norms.

Section 4

1.2.2

An explanation of the approach to prioritizing these challenges and opportunities.

Section 4

1.2.3

Key conclusions about progress in addressing these topics and related performance in the reporting period (includes an assessment of reasons for underperformance or overperformance);

Section 4

1.2.4

A description of the main processes in place to address performance and/or relevant changes.

Section 4

1.2.4

A description of the most important risks and opportunities for the organization arising from sustainability trends;

1.3

1.2.5

Prioritization of key sustainability topics as risks and opportunities according to their relevance for long-term organizational strategy, competitive position, qualitative and (if possible) quantitative financial value drivers.

4.4

1.2.6

Concise description of governance mechanisms in place to specifically manage these risks and opportunities, and identification of other related risks and opportunities.

3.3.1, 4.3.1

Table

Targets, performance against targets, and lessons-learned for the current reporting period; and

Targets for the next reporting period and mid-term objectives and goals (i.e., 3-5 years) related to key risks and opportunities.

1.5

2.  Organizational Profile

2.1

Name of the organization

Section 3

2.2

Primary brands, products, and/or services.[7]

Section 3

2.3

Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.

Section 3

2.4

Location of organization’s headquarters.

Section 3

2.5

Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.

Section 3

2.6

Name of ownership and legal form.

3.1

2.7

Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).

Section 3

2.8

Scale of the reporting organization, including

Section 3

2.8

­    Number of employees;

Section 3

2.8

­    Net sales (for private sector organizations) or net revenues (for public sector organizations);

3.3

2.8

­    Total capitalization broken down in terms of debt and equity (for private sector organizations); and

3.3

2.8

­    Quantity of products or services provided.

3.1, 3.2

Optional

N/A

Total assets.

Not Addressed

N/A

Beneficial ownership (including identity and percentage of ownership of largest shareholders).

Not Applicable

N/A

Breakdowns by country/region of the following:

N/A

­    Sales/revenues by countries/regions that comprise 5% of more of total revenues;

Not Applicable

All sales/revenues in the U.S.

N/A

­    Costs by countries/regions that comprise 5% or more of total revenues; and

Not Applicable

All revenues in the U.S.

N/A

­    Employees.

Not Applicable

All employees in the U.S.

2.9

Significant changes during the reporting period regarding size, structure, or ownership including:

2.9

­    The location of, or changes in operations, including facility openings, closings, and expansions;

3-5

2.1

2.9

­    Changes in the share capital structure and other capital information, maintenance and alteration operations (for private sector organizations).

3-5

3.2.1, 3.3

2.10

Awards received in the reporting period.

1-6

1.4

3.  Report Parameters

3.1

Reporting period (e.g., fiscal/calendar year) for information provided.

2-2

2.3

3.2

Date of most recent previous report (if any).

2-2

2.3

3.3

Reporting cycle (annual, biennial, etc.)

2-2

2.3

3.4

Contact point for questions regarding the report or its contents.

2-1

2.1

Report Scope and Boundary

3.5

Process for defining report content, including:

­    Determining materiality;

4-2

2-1

2-4

1.3, 2.2, 4.3

3.5

­    Prioritizing topics within the report; and

2-1

2.2

3.5

­    Identifying stakeholders the organization expects to use the report.

2-2

2.4, 2.4.3

3.5

Include an explanation of how the organization has applied the ‘Guidance on Defining Report Content’ and the associated Principles.

2-1

2.2

3.6

Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers).  See GRI Boundary Protocol for further guidance.

2-1

2.1

3.7

State any specific limitations on the scope or boundary of the report.[8]

2-1

2.1

3.8

Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.

2-1

2.1

3.9

Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report.

2-5

2.5

3.10

Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods).

2-1

2.2

3.11

Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.

2-1

2.1 and 2.3

GRI Content Index

3.12

Table identifying the location of the Standard Disclosures in the report.

Identify the page numbers or web links where the following can be found:

­    Strategy and Analysis 1.1 – 1.2;

­    Organizational Profile  2.1 – 2.10;

­    Report Parameters 3.1 – 3.13;

­    Governance, Commitments, and Engagement 4.1 – 4.17;

­    Disclosure of Management Approach, per category;

­    Core Performance Indicators; 

­    Any GRI Additional Indicators that were included; and

­    Any GRI Sector Supplement Indicators included in the report.

9-1

Section 9

Assurance

3.13

Policy and current practice with regard to seeking external assurance for the report.  If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided.  Also explain the relationship between the reporting organization and the assurance provider(s).

2.5

4.  Governance, Commitments & Engagement

4.1

Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight. 

3.3.1

4.2

Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization’s management and the reasons for this arrangement).

3.3.1

4.3

For organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members. 

Not Applicable

4.4

Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body. 

Include reference to processes regarding:

3.3.1

4.4

­    The use of shareholder resolutions or other mechanisms for enabling minority shareholders to express opinions to the highest governance body; and

3.3.1

4.4

­    Informing and consulting employees about the working relationships with formal representation bodies such as organization level ‘work councils’, and representation of employees in the highest governance body.

3.3.1