GRI Content Index

The sustainability reporting of Bionorica SE is based on the GRI standards of the Global Reporting Initiative. The index shown here specifies which indicators the company addresses in the report.

General Standard Information

Disclosure and Link Response Explanatory Notes 
102-1Name of the Organisation Bionorica SE The reporting organization shall report the following information:
a. Name of the organization.
102-2Activities, Brands, Products and Services   The reporting organization shall report the following information:
a. A description of the organization’s activities.
b. Primary brands, products, and services, including an explanation of any products or services that
are banned in certain markets.
102-3Location of Headquarters Neumarkt in the Upper Palatinate, Germany The reporting organization shall report the following information:
a. Location of the organization’s headquarters.
102-4Location of Operations   The reporting organization shall report the following information:
a. Number of countries where the organization operates, and the names of countries where it has significant operations and/or that are relevant to the topics covered in the report.
102-5Ownership and Legal Form   The reporting organization shall report the following information:
a. Nature of ownership and legal form.
102-6Markets Served   The reporting organization shall report the following information:
a. Markets served, including:
i. geographic locations where products and services are offered;
ii. sectors served;
iii. types of customers and beneficiaries.
102-7Scale of the Organization   The reporting organization shall report the following information:
a. Scale of the organization, including:
i. total number of employees;
ii. total number of operations;
iii. net sales (for private sector organizations) or net revenues (for public sector organizations);
iv. total capitalization (for private sector organizations) broken down in terms of debt and equity;
v. quantity of products or services provided.
102-9Supply Chain   The reporting organization shall report the following information:
a. A description of the organization’s supply chain, including its main elements as they relate to the organization’s activities, primary brands, products, and services.
102-10Significant Changes to the Organization and its Supply Chain   The reporting organization shall report the following information:
a. Significant changes to the organization’s size, structure, ownership, or supply chain, including:
i. Changes in the location of, or changes in, operations, including facility openings, closings, and expansions;
ii. Changes 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 relationships with suppliers, including selection and termination.
102-11Precautionary Principle or Approach   The reporting organization shall report the following information:
a. Whether and how the organization applies the Precautionary Principle or approach.
102-13Membership of Associations   The reporting organization shall report the following information:
a. A list of the main memberships of industry or other associations, and national or international advocacy organizations.
102-14Statement from Senior Decision-Maker   The 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 and its strategy for addressing sustainability.
102-18Governance Structure   The reporting organization shall report the following information:
a. Governance structure of the organization, including committees of the highest governance body.
b. Committees responsible for decision-making on economic, environmental, and social topics.
102-40List of Stakeholder Groups   The reporting organization shall report the following information:
a. A list of stakeholder groups engaged by the organization.
102-42Identifying and Selecting Stakeholders   The reporting organization shall report the following information:
a. The basis for identifying and selecting stakeholders with whom to engage.
102-43Approach to Stakeholder Engagement   The reporting organization shall report the following information:
a. The organization’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process.
102-44Key Topics and Concerns Raised   The reporting organization shall report the following information:
a. Key topics and concerns that have been raised through stakeholder engagement, including:
i. how the organization has responded to those key topics and concerns, including through its reporting;
ii. the stakeholder groups that raised each of the key topics and concerns.
102-45Entities Included in the Consolidated Financial Statements   The reporting organization shall report the following information:
a. A list of all entities included in the organization’s consolidated financial statements or equivalent documents.
b. Whether any entity included in the organization’s consolidated financial statements or equivalent
documents is not covered by the report.
102-46Defining Report Content and Topic Boundaries   The reporting organization shall report the following information:
a. An explanation of the process for defining the report content and the topic Boundaries.
b. An explanation of how the organization has implemented the Reporting Principles for defining
report content.
102-47List of Material Topics   The reporting organization shall report the following information:
a. A list of the material topics identified in the process for defining report content.
102-48Restatements of Information   The reporting organization shall report the following information:
a. The effect of any restatements of information given in previous reports, and the reasons for such restatements.
102-49Changes in Reporting   The reporting organization shall report the following information:
a. Significant changes from previous reporting periods in the list of material topics and topic Boundaries.
102-50Reporting period Reporting year 2021 The reporting organization shall report the following information:
a. Reporting period for the information provided.
102-51Date of Most Recent Report October 2018
(2nd Bionorica Sustainability Report)		 The reporting organization shall report the following information:
a. If applicable, the date of the most recent previous report.
102-52Reporting Cycle   The reporting organization shall report the following information:
a. Reporting cycle.
102-53Contact Point for Questions Regarding the Report   The reporting organization shall report the following information:
a. The contact point for questions regarding the report or its contents.
102-54Claims of Reporting in Accordance with the GRI Standards   The reporting organization shall report the following information:
a. The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either:
i. ‘This report has been prepared in accordance with the GRI Standards: Core option’;
ii. ‘This report has been prepared in accordance with the GRI Standards: Comprehensive option’.
102-55GRI Content Index   The reporting organization shall report the following information:
a. The GRI content index, which specifies each of the GRI Standards used and lists all disclosures included in the report.
b. For each disclosure, the content index shall include:
i. the number of the disclosure (for disclosures covered by the GRI Standards);
ii. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials;
iii. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.

Social

Disclosure and Link Explanatory Notes 
GRI 102: General Disclosures  
102-8Information on Employees and Other Workers The 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.
c. 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 who are not employees. If applicable, a description of the nature and scale of work performed by workers 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.
102-16Values, Principles, Standards, and Norms of Behavior The reporting organization shall report the following information:
a. A description of the organization’s values, principles, standards, and norms of behavior.
102-17Mechanisms for Advice and Concerns about Ethics The reporting organization shall report the following information:
a. A description of internal and external mechanisms for:
i. seeking advice about ethical and lawful behavior, and organizational integrity;
ii. reporting concerns about unethical or unlawful behavior, and organizational integrity.
102-41Collective Bargaining Agreements The reporting organization shall report the following information:
a. Percentage of total employees covered by collective bargaining agreements.
GRI 202: Market Presence  
202-1Ratios of Standard Entry Level Wage by Gender Compared to Local Minimum Wage The reporting organization shall report the following information:
a. When a significant proportion of employees are compensated based on wages subject to minimum wage rules, report the relevant ratio of the entry level wage by gender at significant locations of operation to the minimum wage.
b. When a significant proportion of other workers (excluding employees) performing the organization’s activities are compensated based on wages subject to minimum wage rules, describe the actions taken to determine whether these workers are paid above the minimum wage.
c. Whether a local minimum wage is absent or variable at significant locations of operation, by gender. In circumstances in which different minimums can be used as a reference, report which minimum wage is being used.
d. The definition used for ‘significant locations of operation’.
202-2Proportion of Senior Management Hired from the Local Community The reporting organization shall report the following information:
a. Percentage of senior management at significant locations of operation that are hired
from the local community.
b. The definition used for ‘senior management’.
c. The organization’s geographical definition of ‘local’.
d. The definition used for ‘significant locations of operation’.
GRI 203: Indirect Economic Impacts
203-1Infrastructure Investments and Services Supported The reporting organization shall report the following information:
a. Extent of development of significant infrastructure investments and services supported.
b. Current or expected impacts on communities and local economies, including positive
and negative impacts where relevant.
c. Whether these investments and services are commercial, in-kind, or pro bono engagements.
GRI 205: Anti-Corruption
205-1Operations Assessed for Risks Related to Corruption The reporting organization shall report the following information:
a. Total number and percentage of operations assessed for risks related to corruption.
b. Significant risks related to corruption identified through the risk assessment.
205-2Communication and Training about Anti-corruption Policies and Procedures The reporting organization shall report the following information:
a. Total number and percentage of governance body members that the organization’s anti-corruption policies and procedures have been communicated to, broken down by region.
b. Total number and percentage of employees that the organization’s anti-corruption policies and procedures have been communicated to, broken down by employee category and region.
c. Total number and percentage of business partners that the organization’s anti-corruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organization’s anti-corruption policies and procedures have been communicated to any other persons or organizations.
d. Total number and percentage of governance body members that have received training on anti-corruption, broken down by region.
e. Total number and percentage of employees that have received training on anti-corruption, broken down by employee category and region.
205-3Confirmed Incidents of Corruption and Actions Taken The reporting organization shall report the following information:
a. Total number and nature of confirmed incidents of corruption.
b. Total number of confirmed incidents in which employees were dismissed or disciplined
for corruption.
c. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption.
d. Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases.
GRI 401: Employment
401-1New Employee Hires and Employee Turnover The reporting organization shall report the following information:
a. Total number and rate of new employee hires during the reporting period, by age group, gender and region.
b. Total number and rate of employee turnover during the reporting period, by age group, gender and region.
401-2Benefits Provided to Full-time Employees That Are Not Provided to Temporary or Part-time Employees The reporting organization shall report the following information:
a. Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation. These include, as a minimum:
i. life insurance;
ii. health care;
iii. disability and invalidity coverage;
iv. parental leave;
v. retirement provision;
vi. stock ownership;
vii. others.
b. The definition used for ‘significant locations of operation’.
401-3Parental Leave The reporting organization shall report the following information:
a. Total number of employees that were entitled to parental leave, by gender.
b. Total number of employees that took parental leave, by gender.
c. Total number of employees that returned to work in the reporting period after parental leave ended, by gender.
d. Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender.
e. Return to work and retention rates of employees that took parental leave, by gender.
GRI 402: Labor Management Relationship
402-1Minimum Notice Periods Regarding Operational Changes The reporting organization shall report the following information:
a. Minimum number of weeks’ notice typically provided to employees and their representatives prior to the implementation of significant operational changes that could substantially affect them.
b. For organizations with collective bargaining agreements, report whether the notice period and provisions for consultation and negotiation are specified in collective agreements.
GRI 403: Occupational Health and Safety
403-1Occupational Health and Safety Management System The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:
a. A statement of whether an occupational health and safety management system has been implemented, including whether:
i. the system has been implemented because of legal requirements and, if so, a list of the requirements;
ii. the system has been implemented based on recognized risk management and/or
management system standards/guidelines and, if so, a list of the standards/guidelines.
b. A description of the scope of workers, activities, and workplaces covered by the occupational health and safety management system, and an explanation of whether and, if so, why any workers, activities, or workplaces are not covered.
403-2Hazard Identification, Risk Assessment, and Incident Investigation The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:
a. A description of the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls in order to eliminate hazards and minimize risks, including:
i. how the organization ensures the quality of these processes, including the competency of persons who carry them out;
ii. how the results of these processes are used to evaluate and continually improve the
occupational health and safety management system.
b. A description of the processes for workers to report work-related hazards and hazardous situations, and an explanation of how workers are protected against reprisals.
c. A description of the policies and processes for workers to remove themselves from work situations that they believe could cause injury or ill health, and an explanation of how workers are protected against reprisals.
d. A description of the processes used to investigate work-related incidents, including the processes to identify hazards and assess risks relating to the incidents, to determine corrective actions using the hierarchy of controls, and to determine improvements needed in the occupational health and safety management system.
403-3Occupational Health Services The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:
a. A description of the occupational health services’ functions that contribute to the identification and elimination of hazards and minimization of risks, and an explanation of how the organization ensures the quality of these services and facilitates workers’ access to them.
403-4Worker Participation, Consultation, and Communication on Occupational Health and Safety The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:
a. A description of the processes for worker participation and consultation in the development, implementation, and evaluation of the occupational health and safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers.
b. Where formal joint management–worker health and safety committees exist, a description of their responsibilities, meeting frequency, decision-making authority, and whether and, if so, why any workers are not represented by these committees.
403-5Worker Training on Occupational Health and Safety The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:
a. A description of any occupational health and safety training provided to workers, including generic training as well as training on specific work-related hazards, hazardous activities, or hazardous situations.
403-6Promotion of Worker Health The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:
a. An explanation of how the organization facilitates workers’ access to non-occupational medical and healthcare services, and the scope of access provided.
b. A description of any voluntary health promotion services and programs offered to workers to address major non-work-related health risks, including the specific health risks addressed, and how the organization facilitates workers’ access to these services and programs.
403-7Prevention and Mitigation of Occupational Health and Safety Impacts Directly Linked by Business Relationships The reporting organization shall report the following information:
a. A description of the organization’s approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products or services by its business relationships, and the related hazards and risks.
403-9Work-related Injuries The reporting organization shall report the following information:
a. For all employees:
i. The number and rate of fatalities as a result of work-related injury;
ii. The number and rate of high-consequence work-related injuries (excluding fatalities);
iii. The number and rate of recordable work-related injuries;
iv. The main types of work-related injury;
v. The number of hours worked.
b. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
i. The number and rate of fatalities as a result of work-related injury;
ii. The number and rate of high-consequence work-related injuries (excluding fatalities);
iii. The number and rate of recordable work-related injuries;
iv. The main types of work-related injury;
v. The number of hours worked.
c. The work-related hazards that pose a risk of high-consequence injury, including:
i. how these hazards have been determined;
ii. which of these hazards have caused or contributed to high-consequence injuries during the reporting period;
iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.
d. Any actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of controls.
e. Whether the rates have been calculated based on 200,000 or 1,000,000 hours worked.
f. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
g. Any contextual information necessary to understand how the data have been compiled, such as  any standards, methodologies, and assumptions used.
403-10Work-related Ill Health The reporting organization shall report the following information:
a. For all employees:
i. The number of fatalities as a result of work-related ill health;
ii. The number of cases of recordable work-related ill health;
iii. The main types of work-related ill health.
b. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
i. The number of fatalities as a result of work-related ill health;
ii. The number of cases of recordable work-related ill health;
iii. The main types of work-related ill health.
c. The work-related hazards that pose a risk of ill health, including:
i. how these hazards have been determined;
ii. which of these hazards have caused or contributed to cases of ill health during the
reporting period;
iii. actions taken or underway to eliminate these hazards and minimize risks using the
hierarchy of controls.
d. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
e. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
GRI 404: Training and Education
404-1Average Hours of Training per Year per Employee The reporting organization shall report the following information:
a. Average hours of training that the organization’s employees have undertaken
during the reporting period, by:
i. gender;
ii. employee category.
404-2Programs for Upgrading Employee Skills and Transition Assistance Programs The reporting organization shall report the following information:
a. Type and scope of programs implemented and assistance provided to upgrade employee skills.
b. Transition assistance programs provided to facilitate continued employability and the
management of career endings resulting from retirement or termination of employment.
404-3Percentage of Employees Receiving Regular Performance and Career Development Reviews The reporting organization shall report the following information:
a. Percentage of total employees by gender and by employee category who received
a regular performance and career development review during the reporting period.
GRI 405: Diversity and Equal Opportunity
405-1Diversity of Governance Bodies and Employees The reporting organization shall report the following information:
a. Percentage of individuals within the organization’s governance bodies in each of the following diversity categories:
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;
iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).
b. Percentage of employees per employee category in each of the following diversity categories:
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;
iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).
405-2Ratio of Basic Salary and Remuneration of Women to Men The reporting organization shall report the following information:
a. Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation.
b. The definition used for ‘significant locations of operation’.
GRI 408: Child labor 
408-1Operations and Suppliers at Significant Risk for Incidents of Child Labor The reporting organization shall report the following information:
a. Operations and suppliers considered to have significant risk for incidents of:
i. child labor;
ii. young workers exposed to hazardous work.
b. Operations and suppliers considered to have significant risk for incidents of child labor either in terms of:
i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.
c. Measures taken by the organization in the reporting period intended to contribute to the effective abolition of child labor.

Environment

Disclosure and Link Explanatory Notes 
GRI 301: Materials  
301-1Materials Used by Weight or Volume The reporting organization shall report the following information:
a. Total weight or volume of materials that are used to produce and package the organization’s primary products and services during the reporting period, by:
i. non-renewable materials used;
ii. renewable materials used.
GRI 302: Energy  
302-1Energy Consumption Within the Organization The reporting organization shall report the following information:
a. Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used.
b. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used.
c. In joules, watt-hours or multiples, the total:
i. electricity consumption
ii. heating consumption
iii. cooling consumption
iv. steam consumption
d. In joules, watt-hours or multiples, the total:
i. electricity sold
ii. heating sold
iii. cooling sold
iv. steam sold
e. Total energy consumption within the organization, in joules or multiples.
f. Standards, methodologies, assumptions, and/or calculation tools used.
g. Source of the conversion factors used.
302-4Reduction of Energy Consumption The reporting organization shall report the following information:
a. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all.
c. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
d. Standards, methodologies, assumptions, and/or calculation tools used.
GRI 303: Water  
303-1Interactions with Water as a Shared Resource The reporting organization shall report the following information:
a. A description of how the organization interacts with water, including how and where water is withdrawn, consumed, and discharged, and the water-related impacts caused or contributed to, or directly linked to the organization’s activities, products or services by a business relationship (e.g., impacts caused by runoff).
b. A description of the approach used to identify water-related impacts, including the scope of assessments, their timeframe, and any tools or methodologies used.
c. A description of how water-related impacts are addressed, including how the organization works with stakeholders to steward water as a shared resource, and how it engages with suppliers or customers with significant water-related impacts.
d. An explanation of the process for setting any water-related goals and targets that are part of the organization’s management approach, and how they relate to public policy and the local context of each area with water stress.
303-2Management of Water Discharge-related Impacts The reporting organization shall report the following information:
a. A description of any minimum standards set for the quality of effluent discharge, and how these minimum standards were determined, including:
i. how standards for facilities operating in locations with no local discharge requirements were determined;
ii. any internally developed water quality standards or guidelines;
iii. any sector-specific standards considered;
iv. whether the profile of the receiving waterbody was considered.
303-3Water Withdrawal The reporting organization shall report the following information:
a. Total water withdrawal from all areas in megaliters, and a breakdown of this total by the following sources, if applicable:
i. Surface water;
ii. Groundwater;
iii. Seawater;
iv. Produced water;
v. Third-party water.
b. Total water withdrawal from all areas with water stress in megaliters, and a breakdown of this total by the following sources, if applicable:
i. Surface water;
ii. Groundwater;
iii. Seawater;
iv. Produced water;
v. Third-party water, and a breakdown of this total by the withdrawal sources listed in i-iv.
c. A breakdown of total water withdrawal from each of the sources listed in Disclosures 303-3-a and 303-3-b in megaliters by the following categories:
i. Freshwater (≤1,000 mg/L Total Dissolved Solids);
ii. Other water (>1,000 mg/L Total Dissolved Solids).
d. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
303-4Water Discharge The reporting organization shall report the following information:
a. Total water discharge to all areas in megaliters, and a breakdown of this total by the following types of destination, if applicable:
i. Surface water;
ii. Groundwater;
iii. Seawater;
iv. Third-party water, and the volume of this total sent for use to other organizations, if applicable.
b. A breakdown of total water discharge to all areas in megaliters by the following categories:
i. Freshwater (≤1,000 mg/L Total Dissolved Solids);
ii. Other water (>1,000 mg/L Total Dissolved Solids).
c. Total water discharge to all areas with water stress in megaliters, and a breakdown of this total by the following categories:
i. Freshwater (≤1,000 mg/L Total Dissolved Solids);
ii. Other water (>1,000 mg/L Total Dissolved Solids).
d. Priority substances of concern for which discharges are treated, including:
i. how priority substances of concern were defined, and any international standard, authoritative list, or criteria used;
ii. the approach for setting discharge limits for priority substances of concern;
iii. number of incidents of non-compliance with discharge limits.
e. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
303-5Water Consumption The reporting organization shall report the following information:
a. Total water consumption from all areas in megaliters.
b. Total water consumption from all areas with water stress in megaliters.
c. Change in water storage in megaliters, if water storage has been identified as having a significant water-related impact.
d. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used, including whether the information is calculated, estimated, modeled, or sourced from direct measurements, and the approach taken for this, such as the use of any sector-specific factors.
GRI 305: Emissions  
305-1Direct (Scope 1) GHG Emissions The reporting organization shall report the following information:
a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent.
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, financial control, or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.
305-2Energy Indirect (Scope 2) GHG Emissions The reporting organization shall report the following information:
a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, financial control, or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.
305-3Other Indirect (Scope 3) GHG Emissions The reporting organization shall report the following information:
a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.
b. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.
e. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
f. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
g. Standards, methodologies, assumptions, and/or calculation tools used.
305-5Reduction of GHG Emissions The reporting organization shall report the following information:
a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent.
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Base year or baseline, including the rationale for choosing it.
d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
e. Standards, methodologies, assumptions, and/or calculation tools used.
GRI 306: Effluents and Waste  
306-1Water Discharge by Quality and Destination The reporting organization shall report the following information:
a. Total volume of planned and unplanned water discharges by:
i. destination;
ii. quality of the water, including treatment method;
iii. whether the water was reused by another organization.
b. Standards, methodologies, and assumptions used.
306-2Waste by Type and Disposal Method The reporting organization shall report the following information:
a. Total weight of hazardous waste, with a breakdown by the following disposal methods where applicable:
i. Reuse
ii. Recycling
iii. Composting
iv. Recovery, including energy recovery
v. Incineration (mass burn)
vi. Deep well injection
vii. Landfill
viii. On-site storage
ix. Other (to be specified by the organization)
b. Total weight of non-hazardous waste, with a breakdown by the following disposal methods where applicable:
i. Reuse
ii. Recycling
iii. Composting
iv. Recovery, including energy recovery
v. Incineration (mass burn)
vi. Deep well injection
vii. Landfill
viii. On-site storage
ix. Other (to be specified by the organization)
c. How the waste disposal method has been determined:
i. Disposed of directly by the organization, or otherwise directly confirmed
ii. Information provided by the waste disposal contractor
iii. Organizational defaults of the waste disposal contractor
306‑3Significant Spills The reporting organization shall report the following information:
a. Total number and total volume of recorded significant spills.
b. The following additional information for each spill that was reported in the organization’s financial statements:
i. Location of spill;
ii. Volume of spill;
iii. Material of spill, categorized by: oil spills (soil or water surfaces), fuel spills (soil or water surfaces), spills of wastes (soil or water surfaces), spills of chemicals (mostly soil or water surfaces), and other (to be specified by the organization).
c. Impacts of significant spills.
GRI 307:  Environmental Compliance
307-1Non-compliance with Environmental Laws and Regulations The reporting organization shall report the following information:
a. Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations in terms of:
i. total monetary value of significant fines;
ii. total number of non-monetary sanctions;
iii. cases brought through dispute resolution mechanisms.
b. If the organization has not identified any non-compliance with environmental laws and/or regulations, a brief statement of this fact is sufficient.

Economy

Disclosure and Link Explanatory Notes 
GRI 201: Economic Performance  
201-2Financial Implications and Other Risks and Opportunities Due To Climate Change The reporting organization shall report the following information:
a. Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including:
i. a description of the risk or opportunity and its classification as either physical, regulatory, or other;
ii. a description of the impact associated with the risk or opportunity;
iii. the financial implications of the risk or opportunity before action is taken;
iv. the methods used to manage the risk or opportunity;
v. the costs of actions taken to manage the risk or opportunity.
GRI 204: Procurement Practices  
204-1Proportion of Spending on Local Suppliers The reporting organization shall report the following information:
a. Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation (such as percentage of products and services purchased locally).
b. The organization’s geographical definition of ‘local’.
c. The definition used for ‘significant locations of operation’.
GRI 207: Tax  
207-1Approach to Tax The reporting organization shall report the following information:
a. A description of the approach to tax, including:
i. whether the organization has a tax strategy and, if so, a link to this strategy if publicly available;
ii. the governance body or executive-level position within the organization that formally reviews and approves the tax strategy, and the frequency of this review;
iii. the approach to regulatory compliance;
iv. how the approach to tax is linked to the business and sustainable development strategies of the organization.
207-2Tax Governance, Control, and Risk Management The reporting organization shall report the following information:
a. A description of the tax governance and control framework, including:
i. the governance body or executive-level position within the organization accountable for compliance with the tax strategy;
ii. how the approach to tax is embedded within the organization;
iii. the approach to tax risks, including how risks are identified, managed, and monitored;
iv. how compliance with the tax governance and control framework is evaluated.
b. A description of the mechanisms for reporting concerns about unethical or unlawful behavior and the organization’s integrity in relation to tax.
c. A description of the assurance process for disclosures on tax and, if applicable, a reference to the assurance report, statement, or opinion.
207-3Stakeholder Engagement and Management of Concerns Related to Tax The reporting organization shall report the following information:
a. A description of the approach to stakeholder engagement and management of stakeholder concerns related to tax, including:
i. the approach to engagement with tax authorities;
ii. the approach to public policy advocacy on tax;
iii. the processes for collecting and considering the views and concerns of stakeholders, including external stakeholders.
GRI 416: Customer Health and Safety
416-1Assessment of the Health and Safety Impacts of Product and Service Categories The reporting organization shall report the following information:
a. Percentage of significant product and service categories for which health and safety impacts are assessed for improvement.
416-2Incidents of Non-compliance Concerning the Health and Safety Impacts of Products and Services The reporting organization shall report the following information:
a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning the health and safety impacts of products and services within the reporting period, by:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;
iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
GRI 417: Marketing and Labelling
417-1Requirements for Product and Service Information and Labeling The reporting organization shall report the following information:
a. Whether each of the following types of information is required by the organization’s procedures for product and service information and labeling:
i. The sourcing of components of the product or service;
ii. Content, particularly with regard to substances that might produce an environmental or social impact;
iii. Safe use of the product or service;
iv. Disposal of the product and environmental or social impacts;
v. Other (explain).
b. Percentage of significant product or service categories covered by and assessed for compliance with such procedures.
417-2 Incidents of Non-compliance Concerning Product and Service Information and Labeling The reporting organization shall report the following information:
a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labeling, by:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;
iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.

More details on the reporting GRI standards used can be found on the website of the Global Reporting Initiative (GRI).