Standards Comparison

GRI Standard Content Index

Though this index does not indicate compliance with the Global Reporting Initiative (GRI) Standards, information related to the items in the GRI Standards is provided for reference.

General Disclosures

GRI 2: General Disclosures 2021

Disclosure number Title Location and notes
1. The organization and its reporting practices
2-1 Organizational details
2-2 Entities included in the organization's sustainability reporting
2-3 Reporting period, frequency and contact point
2-4 Restatements of information -
2-5 External assurance
2. Activities and workers
2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees
3. Governance
2-9 Governance structure and composition
2-10 Nomination and selection of the highest governance body
2-11 Chair of the highest governance body
2-12 Role of the highest governance body in overseeing the management of impacts
2-13 Delegation of responsibility for managing impacts
2-14 Role of the highest governance body in sustainability reporting
2-15 Conflicts of interest
2-16 Communication of critical concerns
2-17 Collective knowledge of the highest governance body
2-18 Evaluation of the performance of the highest governance body
2-19 Remuneration policies
2-20 Process to determine remuneration
2-21 Annual total compensation ratio -
4. Strategy, policies and practices
2-22 Statement on sustainable development strategy
2-23 Policy commitments
2-24 Embedding policy commitments
2-25 Processes to remediate negative impacts
2-26 Mechanisms for seeking advice and raising concerns
2-27 Compliance with laws and regulations
2-28 Membership associations
5. Stakeholder engagement
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements

Management Approach

GRI3: Material Topics 2021

Economy

GRI 201: Economic Performance 2016

Disclosure number Title Location and notes
201-1 Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans
201-4 Financial assistance received from government -

GRI 202: Market Presence 2016

Disclosure number Title Location and notes
202-1 Ratios of standard entry level wage by gender compared to local minimum wage -
202-2 Proportion of senior management hired from the local community -

GRI 203: Indirect Economic Impacts 2016

Disclosure number Title Location and notes
203-1 Infrastructure investments and services supported
203-2 Significant indirect economic impacts -

GRI 204: Procurement Practices 2016

Disclosure number Title Location and notes
204-1 Proportion of spending on local suppliers -

GRI 205: Anti-corruption 2016

Disclosure number Title Location and notes
205-1 Operations assessed for risks related to corruption -
205-2 Communication and training about anti-corruption policies and procedures
205-3 Confirmed incidents of corruption and actions taken N/A

GRI 206: Anti-competitive Behavior 2016

Disclosure number Title Location and notes
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices N/A

GRI 207: Tax 2019

Disclosure number Title Location and notes
207-1 Approach to tax -
207-2 Tax governance, control, and risk management -
207-3 Stakeholder engagement and management of concerns related to tax -
207-4 Country-by-country reporting -

Environment

GRI301: Materials 2016

Disclosure number Title Location and notes
301-1 Materials used by weight or volume
301-2 Recycled input materials used Not disclosed due to difficulty in ascertaining the figures
301-3 Reclaimed products and their packaging materials Not disclosed due to difficulty in ascertaining the figures

GRI302: Energy 2016

GRI303: Water and Effluents 2018

GRI304: Biodiversity 2016

Disclosure number Title Location and notes
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
304-2 Significant impacts of activities, products, and services on biodiversity
304-3 Habitats protected or restored
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations -

GRI305: Emissions 2016

Disclosure number Title Location and notes
305-1 Direct (Scope 1) GHG emissions
305-2 Energy indirect (Scope 2) GHG emissions
305-3 Other indirect (Scope 3) GHG emissions
305-4 GHG emissions intensity
305-5 Reduction of GHG emissions
305-6 Emissions of ozone-depleting substances (ODS) -
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

GRI306: Waste 2020

GRI308: Supplier Environmental Assessment 2016

Disclosure number Title Location and notes
308-1 New suppliers that were screened using environmental criteria -
308-2 Negative environmental impacts in the supply chain and actions taken

Social

GRI 401: Employment 2016

Disclosure number Title Location and notes
401-1 New employee hires and employee turnover
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
401-3 Parental leave

GRI 402: Labor/Management Relations 2016

Disclosure number Title Location and notes
402-1 Minimum notice periods regarding operational changes -

GRI 403: Occupational Health and Safety 2018

Disclosure number Title Location and notes
403-1 Workers representation in formal joint management–worker health and safety committees
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities
403-3 Workers with high incidence or high risk of diseases related to their occupation
403-4 Health and safety topics covered in formal agreements with trade unions
403-5 Worker training on occupational health and safety
403-6 Promotion of worker health
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationship
403-8 Workers covered by an occupational health and safety management system
403-9 Work-related injuries
403-10 Work-related ill health

GRI 404: Training and Education 2016

Disclosure number Title Location and notes
404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews -

GRI 405: Diversity and Equal Opportunity 2016

GRI 406: Non-discrimination 2016

Disclosure number Title Location and notes
406-1 Incidents of discrimination and corrective actions taken

GRI 407: Freedom of Association and Collective Bargaining 2016

Disclosure number Title Location and notes
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

GRI 408: Child Labor 2016

Disclosure number Title Location and notes
408-1 Operations and suppliers at significant risk for incidents of child labor

GRI 409: Forced or Compulsory Labor 2016

Disclosure number Title Location and notes
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

GRI 410: Security Practices 2016

Disclosure number Title Location and notes
410-1 Security personnel trained in human rights policies or procedures -

GRI 411: Rights of Indigenous Peoples 2016

Disclosure number Title Location and notes
411-1 Incidents of violations involving rights of indigenous peoples -

GRI 413: Local Communities 2016

Disclosure number Title Location and notes
413-1 Operations with local community engagement, impact assessments, and development programs
413-2 Operations with significant actual and potential negative impacts on local communities -

GRI 414: Supplier Social Assessment 2016

GRI 415: Public Policy 2016

Disclosure number Title Location and notes
415-1 Political contributions

GRI 416: Customer Health and Safety 2016

GRI 417: Marketing and Labeling 2016

GRI 418: Customer Privacy 2016

Disclosure number Title Location and notes
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer Data

SASB Standards

Referring to Chemicals (the October 2018 edition), an industry-specific standard published by the International Financial Reporting Standards (IFRS) Foundation (formerly the U.S. Sustainability Accounting Standards Board (SASB)), we disclose information on the following topics.

Topic Accounting metric Unit of measure Code Location and notes
Greenhouse gas emissions Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations Metric tons (t) CO2, Percentage (%) RT-CH-110a.1
Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets n/a RT-CH-110a.2
Air quality Air emissions of the following pollutants: (1) NOX (excluding N2O), (2) SOX, (3) volatile organic compounds (VOCs), and (4) hazardous air pollutants (HAPs) Metric tons (t) RT-CH-120a.1
  • *(4) is the amount of emissions of substances subject to the PRTR Law
Energy management (1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable, (4) total self-generated energy Gigajoules (GJ), Percentage (%) RT-CH-130a.1
Water management (1) Total water withdrawn, (2) total water consumed and percentage of each in regions with High or Extremely High Baseline Water Stress Thousand cubic meters (m3), Percentage (%) RT-CH-140a.1
Number of incidents of non-compliance associated with water quality permits, standards, and regulations Number RT-CH-140a.2
Description of water management risks and discussion of strategies and practices to mitigate those risks n/a RT-CH-140a.3
Hazardous waste management Amount of hazardous waste generated, percentage recycled Metric tons (t), Percentage (%) RT-CH-150a.1
Community relations Discussion of engagement processes to manage risks and opportunities associated with community interests n/a RT-CH-210a.1
Workforce health & safety (1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employees Rate RT-CH-320a.1
Description of efforts to assess, monitor, and reduce exposure of employees and contract workers to long-term (chronic) health risks n/a RT-CH-320a.2
Product design for use-phase efficiency Revenue from products designed for usephase resource efficiency Reporting currency RT-CH-410a.1
Safety & environmental stewardship of chemicals (1) Percentage of products that contain Globally Harmonized System of Classification and Labeling of Chemicals (GHS) Category 1 and 2 Health and Environmental Hazardous Substances, (2) percentage of such products that have undergone a hazard assessment Percentage (%) by revenue, Percentage (%) RT-CH-410b.1 -
Discussion of strategy to (1) manage chemicals of concern and (2) develop alternatives with reduced human and/or environmental impact n/a RT-CH-410b.2
Genetically modified organisms Percentage of products by revenue that contain genetically modified organisms (GMOs) Percentage (%) by revenue RT-CH-410c.1 N/A
Management of the legal & regulatory environment Discussion of corporate positions related to government regulations and/or policy proposals that address environmental and social factors affecting the industry n/a RT-CH-530a.1
Operational safety, emergency preparedness & response Process Safety Incidents Count (PSIC), Process Safety Total Incident Rate (PSTIR), and Process Safety Incident Severity Rate (PSISR) Number, Rate RT-CH-540a.1
Number of transport incidents Number RT-CH-540a.2 -
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