GRI index Standard Disclosure
Description
Reference
GENERAL DISCLOSURES 1. Organisational profile 102–1 Organisation name 102–2 Activities, brands, products, services 102–3 HQ location 102–4 Operations locations 102–5 Ownership and legal form 102–6 Markets served 102–7 Scale of the organisation 102–8 Information on employees and other workers 102–9 Supply chain 102–10 Significant changes to the organisation and its supply chain 102–11 Precautionary Principle or approach 102–12 External initiatives 102–13 Membership of associations
SR front/back cover SR 6–7 SR back cover SR 7 SR back cover SR 6 AR 1 SR 30–31, 43 SR 6 SR 6 SR 24 SR inside cover SR inside cover, 30
2. Strategy 102–14 102–15
Statement from senior decision-maker Key impacts, risks and opportunities
SR 3 SR 11–15
3. Ethics and integrity 102–16 Values, principles, standards, and norms of behaviour 102–17 Mechanisms for advice and concerns about ethics
SR 38–39 SR 32, 39
4. Governance 102–18 102–19 102–20 102–21 102–22 102–23 102–24 102–25 102–26 102–27 102–28 102–29 102–30 102–31 102–32 102–33 102–35 102–36 102–37
SR 39 SR 39 SR 20, 38 SR 12–13 AR 22–24 AR 28 AR 23 AR 28–29, 33 AR 24 AR 28–29 AR 26 SR 14, 38 SR 14–15 SR 11–12 SR 38–39 SR 39 AR 32–35 AR 32–35 AR 32–35
Governance structure Delegating authority Executive-level responsibility for ESG topics Consulting stakeholders on ESG topics Composition of the highest governance body and its mechanisms Chair of the highest governance body Nominating and selecting the highest governance body Conflicts of interest Role of highest governance body in setting purpose, values, strategy Collective knowledge of highest governance body Evaluating the highest governance body's performance Identifying and managing ESG impacts Effectiveness of risk management processes Review of ESG impacts Highest governance body's role in sustainability reporting Communicating critical concerns Remuneration policies Process for determining remuneration Stakeholders' involvement in remuneration
5. Stakeholder engagement 102–40 List of stakeholder groups 102–41 Collective bargaining agreements 102–42 Identifying and selecting stakeholders 102–43 Approach to stakeholder engagement 102–44 Key topics and concerns raised 6. Reporting practice 102–45 Entities included in the consolidated financial statements 102–46 Defining report content and topic boundaries 102–47 List of material topics 102–48 Restatement of information 102–49 Changes in reporting 102–50 Reporting period 102–51 Date of most recent report 102–52 Reporting cycle 102–53 Contact point for questions regarding the report 102–54 Claims of reporting in accordance with the GRI standards 102–55 GRI content index 102–56 External assurance 103–1 Explanation of the material topic and its boundary 103–2 Management approach and its components Overview of targets Climate change Biodiversity Water Waste Health & Safety Diversity Human Rights Governance 103–3 Evaluation of the management approach
48
Lundin Energy Sustainability Report 2021
SR 13 SR 32 SR 12 SR 12 SR 13 AR 44 SR 4 SR content page, 11 SR 4 SR 4 SR 4 SR 52 SR 4 SR 52 SR 4 SR 48–49 SR 4, 50 SR 4 SR 11 SR 16–19 SR 24–26 SR 26–27 SR 26–27 SR 28–29 SR 30–31 SR 32 SR 38–39 SR 38
