4 minute read
GRI content index
by abenanorge
Sustainability in ABENA Materiality analysis General disclosures Methodology and reporting practice
GRI content index
Methodology and reporting practice
GRI content index
ABENA has reported in accordance with the GRI Standards for the period May 1, 2021 to April 30, 2022. ABENA’s Executive Committee has reviewed and approved the report, including ABENA’s material topics.
The report is prepared with reference to the Global Reporting Initiative (GRI) Standards 2021, considering the following GRI standards: Economic topics • GRI 201: Economic Performance (2016)
Environmental topics • GRI 203: Energy (2016) • GRI 305: Emissions (2016) • GRI 306: Waste (2020)
Social topics • GRI 406: Non-discrimination (2016) • GRI 408: Child Labor (2016) • GRI 409: Forced or Compulsory Labor (2016) • GRI 414: Supplier Social Assessment (2016)
Sustainability in ABENA Materiality analysis General disclosures Methodology and reporting practice
GRI content index
Disclosures
GRI 2-1: Organizational details
Reference Omission (part omitted, reason, explanation) The organization and its reporting practices
Page 46
GRI 2-2: Entities included in the organization’s sustainability reporting Page 46
GRI 2-3: Reporting period, frequency and contact point Page 47
GRI 2-4: Restatements of information Page 47
GRI 2-5: External assurance Page 47 Part-omitted. Will be available in next report.
GRI 2-6: Activities, value chain and other business relationships GRI 2-7: Employees GRI 2-8: Workers who are not employees
Activities and workers
Page 47 Page 49 Page 49 Part-omitted. Data will be available in next report. Omitted. Information unavailable.
Governance
GRI 2-9: Governance structure and composition GRI 2-10: Nomination and selection of the highest governance body GRI 2-11: Chair of the highest governance body GRI 2-12: Role of the highest governance body in overseeing the management of impacts GRI 2-13: Delegation of responsibility for managing impacts GRI 2-14: Role of the highest governance body in sustainability reporting GRI 2-15: Conflicts of interest GRI 2-16: Communication of critical concerns GRI 2-17: Collective knowledge of the highest governance body GRI 2-18: Evaluation of the performance of the highest governance body Page 50 Page 50 Page 50 Page 51 Page 51 Page 52 Page 52 Page 52 Page 53 Page 53
Sustainability in ABENA Materiality analysis General disclosures Methodology and reporting practice
GRI content index
Disclosures
GRI 2-19: Remuneration policies GRI 2-20: Process to determine remuneration GRI 2-21: Annual total compensation ratio
GRI 2-22: Statement on sustainable development strategy GRI 2-23: Policy commitments GRI 2-24: Embedding policy commitments GRI 2-25: Processes to remediate negative impacts GRI 2-26: Mechanisms for seeking advice and raising concerns GRI 2-27: Compliance with laws and regulations GRI 2-28: Membership associations
GRI 2-29: Approach to stakeholder engagement GRI 2-30: Collective bargaining agreements
GRI 3-1: Process to determine material topics GRI 3-2: List of material topics GRI 3-3: Management of material topics
Page 53 Page 53 Page 53 Omitted. Confidentiality restraints. Omitted. Confidentiality restraints. Omitted. Confidentiality restraints.
Strategy, policies and practices
Page 3, 25 Page 53 Page 54 Page 56 Page 57 Page 58 Page 58
Stakeholder engagement
Page 59 Page 59 Part-omitted. Information unavailable.
GRI 3
Page 27 Page 28 Page 29
Sustainability in ABENA Materiality analysis General disclosures Methodology and reporting practice
GRI content index
Disclosures
GRI 201: Economic performance (2016) Reference Omission (part omitted, reason, explanation) Material topic: Economic performance
GRI 1-1: Topic management disclosures GRI 201-1: Direct economic value generated and distributed
Page 42 Page 42 GRI 201-2: Financial implications and other risks and opportunities due to climate change - GRI 201-3: Defined benefit plan obligations and other retirement plans GRI 201-4: Financial assistance received from government Omitted. Information unavailable. Part-omitted. Information unavailable. Part-omitted. Information unavailable.
GRI 302: Energy (2016)
GRI 1-1: Topic management disclosures GRI 302-1: Energy consumption within the organization GRI 302-2: Energy consumption outside of the organization GRI 302-3: Energy intensity GRI 302-4: Reduction of energy consumption GRI 302-5: Reductions in energy requirements of products and services
Material topic: Climate change
Page 33 Page 33 Page 34
Omitted. Information unavailable. Omitted. Information unavailable. Omitted. Information unavailable.
GRI 305: Emissions (2016)
GRI 1-1: Topic management disclosures GRI 305-1: Direct (Scope 1) GHG emissions GRI 305-2: Energy indirect (Scope 2) GHG emissions GRI 305-3: Other indirect (Scope 3) GHG emissions GRI 305-4: GHG emissions intensity Page 35 Page 35 Page 35 Page 35
- Omitted. Information unavailable.
Sustainability in ABENA Materiality analysis General disclosures Methodology and reporting practice
GRI content index
Disclosures
GRI 305-5: Reduction of GHG emissions
- Omitted. Information unavailable.
GRI 305-6: Emissions of ozone-depleting substances (ODS) -
GRI 305-7: ENitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions Omitted. Information unavailable.
Omitted. Information unavailable.
GRI 306: Waste (2020)
GRI 1-1: Topic management disclosures GRI 306-1: Waste generation and significant waste-related impacts GRI 306-2: Management of significant waste-related impacts GRI 306-3: Waste generated GRI 306-4: Waste diverted from disposal GRI 306-5: Waste directed to disposal
N/A
Topic management
Material topic: Circular economy
Page 37 Page 37 Page 37 Page 38 Page 39 Page 40
Material topic: Standards and ecolabels
Page 41 No GRI topic standards available.
GRI 406: Non-discrimination (2016)
GRI 1-1: Topic management disclosures GRI 406-1: Incidents of discrimination and corrective actions taken
Material topic: People and society
Page 43 Page 43
GRI 408: Child labor (2016)
GRI 1-1: Topic management disclosures GRI 408-1 Operations and suppliers at significant risk for incidents of child labor Page 43 Page 43
Sustainability in ABENA Materiality analysis General disclosures Methodology and reporting practice
GRI content index
Disclosures
GRI 409: Forced or compulsory labor (2016)
GRI 1-1: Topic management disclosures GRI 409-1: Operations and suppliers at significant risk for incidents of forced or compulsory labor
GRI 414: Supplier social assessment (2016)
GRI 1-1: Topic management disclosures GRI 414-1: New suppliers that were screened using social criteria GRI 414-2: Negative social impacts in the supply chain and actions taken
Page 43 Page 43
Page 44 Page 44 Page 44
