GRI Index

GRI Standard/Other Source	Disclosure	Location
General disclosures
GRI 2: General Disclosures 2021	2-1 Organisational details	6, 8, 11
	2-2 Entities included in the organisation’s sustainability reporting	11, 119
	2-3 Reporting period, frequency and contact point	5
	2-4 Restatements of information	5
	2-6 Activities, value chain and other business relationships	28, 29
	2-7 Employees	59 - 72, 31
	2-8 Workers who are not employees	59 - 72
	2-9 Governance structure and composition	150 - 162
	2-10 Nomination and selection of the highest governance body	163
	2-11 Chair of the highest governance body	150
	2-12 Role of the highest governance body in overseeing the management of impacts	163 - 187
	2-13 Delegation of responsibility for managing impacts	163 - 187
	2-14 Role of the highest governance body in sustainability reporting	122 - 123
	2-15 Conflicts of interest	166
	2-16 Communication of critical concerns	163 - 177
	2-17 Collective knowledge of the highest governance body	163 - 187
	2-18 Evaluation of the performance of the highest governance body	163 - 169
	2-19 Remuneration policies	163 - 177
	2-20 Process to determine remuneration	163 - 177
	2-22 Statement on sustainable development strategy	16 - 19, 20 - 23, 25 - 31
	2-23 Policy commitments	5, 14, 96 - 97
	2-24 Embedding policy commitments	42-117
	2-25 Processes to remediate negative impacts	30 - 35, 188 - 189
	2-26 Mechanisms for seeking advice and raising concerns	30 - 35, 59 - 72
	2-27 Compliance with laws and regulations	170 - 177
	2-28 Membership associations	104 - 106
	2-29 Approach to stakeholder engagement	30 - 33
	2-30 Collective bargaining agreements	59 - 72
Material topics
GRI 3: Material Topics 2021	3-1 Process to determine material topics	34-35
	3-2 List of material topics	35
	3-3 Management of material topics	42 - 117
	101-8 Ecosystem services	117
Economic performance
GRI 201: Economic Performance 2016	201-1 Direct economic value generated and distributed	47
	201-2 Financial implications and other risks and opportunities due to climate change	124 - 148
	201-3 Defined benefit plan obligations and other retirement plans	59 - 72
Indirect economic impacts
GRI 203: Indirect Economic Impacts 2016	203-1 Infrastructure investments and services supported	50 - 51, 76
	203-2 Significant indirect economic impacts	98 - 103
Energy
GRI 302: Energy 2016	302-1 Energy consumption within the organisation	115
	302-4 Reduction of energy consumption	141
Emissions
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions	140
	305-2 Energy indirect (Scope 2) GHG emissions	140
	305-6 Emissions of ozone-depleting substances (ODS)	115
Employment
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	67, 65
	401-3 Parental leave	67, 69