linking the sdgs and gri - global reporting initiative · sdg business theme relevant gri standard...

The following table links the Sustainable Development Goals (SDGs) to the relevant indicators and disclosures in the GRI Standards and Sector Disclosures. These linkages are based on a more detailed analysis available on the SDG Compass website: www.sdgcompass.org.

Please note that this document was updated in January 2017 to align with the new structure of the GRI Standards, released in October 2016. In the table, all G4 indicators have been updated to reflect the relevant GRI Standards and disclosures that correspond to each area of the SDGs. However, indicators from the GRI Sector Disclosures have been left unchanged, as the Sector Disclosures have not been updated as part of the transition from G4 Guidelines to the GRI Standards.

Consulting the relevant GRI Sector Disclosures in order to help identify material topics is recommended, but not required, for organizations that wish to prepare a sustainability report in accordance with the GRI Standards. Please refer to GRI 101: Foundation for more information on how to use and reference the GRI Standards.

The full set of GRI Standards and Sector Disclosures are available for download at: www.globalreporting.org/standards.

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Developed by

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Indicators from the GRI G4 Sector Disclosures are highlighted in bold blue.

AO: Airport Operators; CRE: Construction and Real Estate; EU: Electric Utilities; EO: Event Organizers; FS: Financial Services; FP: Food Processing; M: Media; MM: Mining and Metals; and OG: Oil and Gas.

Please note that the GRI Standards referenced in the following table are the 2016 versions.

Linking the SDGs and GRI

SDG Business Theme Relevant GRI Standard or Sector Disclosure

Disclosure/Indicator Nr.

Disclosure/Indicator Title

1. End poverty in all its forms everywhere

Access to financial services G4 Sector Disclosures: Financial Services

FS6 Percentage of the portfolio for business lines by specific region, size (e.g. micro/sme/large) and by sector

FS7 Monetary value of products and services designed to deliver a specific social benefit for each business line broken down by purpose

FS13 Access points in low-populated or economically disadvantaged areas by type

FS14 Initiatives to improve access to financial services for disadvantaged people

former FS16 Initiatives to enhance financial literacy by type of beneficiary

Access to land GRI 413: Local Communities 413-2 Operations with significant actual and potential negative impacts on local communities

G4 Sector Disclosures: Mining and Metals, Oil and Gas

MM5 Total number of operations taking place in or adjacent to indigenous peoples’ territories, and number and percentage of operations or sites where there are formal agreements with indigenous peoples’ communities

MM6 Number and description of significant disputes relating to land use, customary rights of local communities and indigenous peoples

MM7 The extent to which grievance mechanisms were used to resolve disputes relating to land use, customary rights of local communities and indigenous peoples, and the outcomes

MM8 Number (and percentage) of company operating sites where artisanal and small-scale mining (asm) takes place on, or adjacent to, the site; the associated risks and the actions taken to manage and mitigate these risks

OG9 Operations where indigenous communities are present or affected by activities and where specific engagement strategies are in place

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1. OG10 Number and description of significant disputes with local communities and indigenous peoples

OG11 Number of sites that have been decommissioned and sites that are in the process of being decommissioned

OG14 Volume of biofuels produced and purchased meeting sustainability criteria

Availability of products and services for those on low incomes

GRI 203: Indirect Economic Impacts

203-2 Significant indirect economic impacts

Disaster/emergency planning and response

G4 Sector Disclosures: Electric Utilities

former EU21 Contingency planning measures, disaster/emergency management plan and training programs, and recovery/restoration plans

Earnings, wages and benefits GRI 202: Market Presence 202-1 Ratios of standard entry level wage by gender compared to local minimum wage

Economic development in areas of high poverty



Economic inclusion GRI 103: Management Approach

103-2 The management approach and its components

Electricity access G4 Sector Disclosures: Electric Utilities

EU26 Percentage of population unserved in licensed distribution or service areas

EU27 Number of residential disconnections for non-payment, broken down by duration of disconnection and by regulatory regime

EU28 Power outage frequency

EU29 Average power outage duration

EU30 Average plant availability factor by energy source and by regulatory regime

former EU23 Programs, including those in partnership with government, to improve or maintain access to electricity and customer support services

former EU24 Practices to address language, cultural, low literacy and disability related barriers to access and safely use electricity and customer support services




1. Physical and economic displacement

G4 Sector Disclosures: Airport Operators, Construction and Real Estate, Electric Utilities, Mining and Metals, Oil and Gas

AO8 Number of persons physically or economically displaced, either voluntarily or involuntarily, by the airport operator or on its behalf by a governmental or other entity, and compensation provided

CRE7 Number of persons voluntarily and involuntarily displaced and/or resettled by development, broken down by project

EU22 Number of people physically or economically displaced and compensation, broken down by type of project

former EU19 Stakeholder participation in decision making processes related to energy planning and infrastructure development

former EU20 Approach to managing the impacts of displacement

MM9 Sites where resettlements took place, the number of households resettled in each, and how their livelihoods were affected in the process

OG12 Operations where involuntary resettlement took place, the number of households resettled in each and how their livelihoods were affected in the process




2. End hunger, achieve food security and improved nutrition and promote sustainable agriculture

Access to land GRI 413: Local Communities 413-2 Operations with significant actual and potential negative impacts on local communities

G4 Sector Disclosures: Mining and Metals, Oil and Gas

MM5 Total number of operations taking place in or adjacent to indigenous peoples’ territories, and number and percentage of operations or sites where there are formal agreements with indigenous peoples’ communities

MM6 Number and description of significant disputes relating to land use, customary rights of local communities and indigenous peoples

MM7 The extent to which grievance mechanisms were used to resolve disputes relating to land use, customary rights of local communities and indigenous peoples, and the outcomes


OG9 Operations where indigenous communities are present or affected by activities and where specific engagement strategies are in place

OG10 Number and description of significant disputes with local communities and indigenous peoples

OG11 Number of sites that have been decommissioned and sites that are in the process of being decommissioned


Changing the productivity of organizations, sectors, or the whole economy



Food labeling G4 Sector Disclosures: Food Processing

former FP8 Policies and practices on communication to consumers about ingredients and nutritional information beyond legal requirements

Food safety G4 Sector Disclosures: Food Processing

FP5 Percentage of production volume manufactured in sites certified by an independent third party according to internationally recognized food safety management system standards

FP12 Policies and practices on antibiotic, anti-inflammatory, hormone, and/or growth promotion treatments, by species and breed type




2. Genetic diversity of farmed and domesticated animals

G4 Sector Disclosures: Food Processing

FP9 Percentage and total of animals raised and/or processed, by species and breed type

Healthy and affordable food G4 Sector Disclosures: Food Processing

FP6 Percentage of total sales volume of consumer products, by product category, that are lowered in saturated fat, trans fats, sodium and added sugars

FP7 Percentage of total sales volume of consumer products, by product category, that contain increased nutritious ingredients like fiber, vitamins, minerals, phytochemicals or functional food additives

former FP4 Nature, scope and effectiveness of any programs and practices (in-kind contributions, volunteer initiatives, knowledge transfer, partnerships and product development) that promote access to healthy lifestyles; the prevention of chronic disease; access to healthy, nutritious and affordable food; and improved welfare for communities in need

Indigenous rights GRI 411: Rights of Indigenous Peoples

411-1 Incidents of violations involving rights of indigenous peoples

Infrastructure investments GRI 201: Economic Performance

201-1 Direct economic value generated and distributed


203-1 Infrastructure investments and services supported

Physical and economic displacement

G4 Sector Disclosures: Airport Operators, Construction and Real Estate, Electric Utilities, Mining and Metals, Oil and Gas

AO8 Number of persons physically or economically displaced, either voluntarily or involuntarily, by the airport operator or on its behalf by a governmental or other entity, and compensation provided

CRE7 Number of persons voluntarily and involuntarily displaced and/or resettled by development, broken down by project

EU22 Number of people physically or economically displaced and compensation, broken down by type of project



MM9 Sites where resettlements took place, the number of households resettled in each, and how their livelihoods were affected in the process




2. OG12 Operations where involuntary resettlement took place, the number of households resettled in each and how their livelihoods were affected in the process

Sustainable sourcing G4 Sector Disclosures: Food Processing, Oil and Gas

FP2 Percentage of purchased volume which is verified as being in accordance with credible, internationally recognized responsible production standards, broken down by standard





3. Ensure healthy lives and promote well-being for all at all ages

Access to medicines GRI 203: Indirect Economic Impacts


Air quality GRI 305: Emissions 305-1 Direct (Scope 1) GHG emissions

305-2 Energy indirect (Scope 2) GHG emissions

305-3 Other indirect (Scope 3) GHG emissions

305-6 Emissions of ozone-depleting substances (ODS)

305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

G4 Sector Disclosures: Airport Operators, Oil and Gas

AO5 Ambient air quality levels according to pollutant concentrations in microgram per cubic meter (μg/m3) or parts per million (ppm) by regulatory regime

OG6 Volume of flared and vented hydrocarbon

OG8 Benzene, lead and sulfur content in fuels


G4 Sector Disclosures: Oil and Gas

OG13 Number of process safety events, by business activity

Healthy and affordable food G4 Sector Disclosures: Food Processing

former FP4 Nature, scope and effectiveness of any programs and practices (in-kind contributions, volunteer initiatives, knowledge transfer, partnerships and product development) that promote access to healthy lifestyles; the prevention of chronic disease; access to healthy, nutritious and affordable food; and improved welfare for communities in need

Land remediation G4 Sector Disclosures: Construction and Real Estate, Mining and Metals

CRE5 Land remediated and in need of remediation for the existing or intended land use, according to applicable legal designations

MM1 Amount of land (owned or leased, and managed for production activities or extractive use) disturbed or rehabilitated

Occupational health and safety GRI 403: Occupational Health and Safety

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




3. Responsible content dissemination

G4 Sector Disclosures: Media M4 Actions taken to improve performance in relation to content dissemination issues (accessibility and protection of vulnerable audiences and informed decision making) and results obtained

M5 Number and nature of responses (feedback/complaints) related to content dissemination, including protection of vulnerable audiences and informed decision making and accessibility, and processes for addressing these responses

Spills GRI 306: Effluents and Waste 306-3 Significant spills

306-2 Waste by type and disposal method

306-4 Transport of hazardous waste

Waste G4 Sector Disclosures: Airport Operators, Oil and Gas

AO6 Aircraft and pavement de-icing/anti-icing fluid used and treated by m3 and/or metric tonnes

OG7 Amount of drilling waste (drill mud and cuttings) and strategies for treatment and disposal

Water quality GRI 306: Effluents and Waste 306-1 Water discharge by quality and destination

G4 Sector Disclosures: Airport Operators, Mining and Metals, Oil and Gas

AO4 Quality of storm water by applicable regulatory standards

MM3 Total amounts of overburden, rock, tailings, and sludges and their associated risks


OG5 Volume and disposal of formation or produced water




4. Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all

Accessibility of buildings G4 Sector Disclosures: Construction and Real Estate

CRE8 Type and number of sustainability certification, rating and labeling schemes for new construction, management, occupation and redevelopment

Education for sustainable development

GRI 102: General Disclosures 102-27 Collective knowledge of highest governance body

G4 Sector Disclosures: Event Organizers

EO11 Number, type and impact of sustainability initiatives designed to raise awareness, share knowledge and impact behavior change, and results achieved

Employee training and education GRI 404: Training and Education

404-1 Average hours of training per year per employee


former EU14 Programs and processes to ensure the availability of a skilled workforce

Media literacy G4 Sector Disclosures: Media M7 Actions taken to empower audiences through media literacy skills development and results obtained




5. Achieve gender equality and empower all women and girls



Equal remuneration for women and men

GRI 202: Market Presence 202-1 Ratios of standard entry level wage by gender compared to local minimum wage

GRI 405: Diversity and Equal Opportunity

405-2 Ratio of basic salary and remuneration of women to men

Gender equality GRI 401: Employment 401-1 New employee hires and employee turnover

GRI 404: Training and Education


404-3 Percentage of employees receiving regular performance and career development reviews


405-1 Diversity of governance bodies and employees





Non-discrimination GRI 406: Non-discrimination 406-1 Incidents of discrimination and corrective actions taken

Parental leave GRI 401: Employment 401-3 Parental leave

Women in leadership GRI 102: General Disclosures 102-22 Composition of the highest governance body and its committees

102-24 Nominating and selecting the highest governance body



Workplace violence and harassment

GRI 414: Supplier Social Assessment

414-1 New suppliers that were screened using social criteria

414-2 Negative social impacts in the supply chain and actions taken




6. Ensure availability and sustainable management of water and sanitation for all





Sustainable water withdrawals GRI 303: Water 303-1 Water withdrawal by source

303-2 Water sources significantly affected by withdrawal of water

Waste GRI 306: Effluents and Waste 306-2 Waste by type and disposal method

Water efficiency GRI 303: Water 303-3 Water recycled and reused

G4 Sector Disclosures: Construction and Real Estate, Oil and Gas

CRE2 Building water intensity







MM8 Number (and percentage) of company operating sites where artisanal and small-scale mining (asm) takes place on, or adjacent to, OG5the site; the associated risks and the actions taken to manage and mitigate these risks





6. OG7 Amount of drilling waste (drill mud and cuttings) and strategies for treatment and disposal


Water recycling and reuse GRI 303: Water 303-3 Water recycled and reused

Water-related ecosystems and biodiversity

GRI 304: Biodiversity 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

GRI 306: Effluents and Waste 306-1 Water discharge by quality and destination

306-2 Waste by type and disposal method

306-5 Water bodies affected by water discharges and/or runoff

G4 Sector Disclosures: Electric Utilities, Mining and Metals, Oil and Gas

EU13 Biodiversity of offset habitats compared to the biodiversity of the affected areas

MM2 The number and percentage of total sites identified as requiring biodiversity management plans according to stated criteria, and the number (percentage) of those sites with plans in place



OG4 Number and percentage of significant operating sites in which biodiversity risk has been assessed and monitored




7. Ensure access to affordable, reliable, sustainable and modern energy for all

Electricity access G4 Sector Disclosures: Electric Utilities

EU26 Percentage of population unserved in licensed distribution or service areas

EU27 Number of residential disconnections for non-payment, broken down by duration of disconnection and by regulatory regime

EU28 Power outage frequency

EU29 Average power outage duration

EU30 Average plant availability factor by energy source and by regulatory regime

former EU23 Programs, including those in partnership with government, to improve or maintain access to electricity and customer support services

former EU24 Practices to address language, cultural, low literacy and disability related barriers to access and safely use electricity and customer support services

Electricity availability and reliability G4 Sector Guidelines: Electric Utilities

EU10 Planned capacity against projected electricity demand over the long term, broken down by energy source and regulatory regime

former EU6 Management approach to ensure short and long-term electricity availability and reliability

Energy efficiency GRI 302: Energy 302-1 Energy consumption within the organization

302-2 Energy consumption outside of the organization

302-3 Energy intensity

302-4 Reduction of energy consumption

302-5 Reductions in energy requirements of products and services

G4 Sector Disclosures: Construction and Real Estate, Electric Utilities, Mining and Metals, Oil and Gas

CRE1 Building energy intensity





7. EU11 Average generation efficiency of thermal plants by energy source and by regulatory regime

EU12 Transmission and distribution losses as a percentage of total energy

former EU7 Demand-side management programs including residential, commercial, institutional and industrial programs

former MM11 Programs and progress relating to materials stewardship


Environmental investments G4 Sector Disclosures: Electric Utilities, Mining and Metals, Oil and Gas

former EU8 Research and development activity and expenditure aimed at providing reliable electricity and promoting sustainable development


OG2 Total amount invested in renewable energy





Renewable energy GRI 302: Energy 302-1 Energy consumption within the organization


G4 Sector Disclosures: Electric Utilities, Oil and Gas

EU1 Installed capacity, broken down by primary energy source and by regulatory regime

EU2 Net energy output broken down by primary energy source and by regulatory regime






7. OG3 Total amount of renewable energy generated by source





8. Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all

Abolition of child labor GRI 408: Child Labor 408-1 Operations and suppliers at significant risk for incidents of child labor







Availability of a skilled workforce G4 Sector Disclosures: Electric Utilities

EU15 Percentage of employees eligible to retire in the next 5 and 10 years broken down by job category and by region

former EU14 Programs and processes to ensure the availability of a skilled workforce

Changing the productivity of organizations, sectors, or the whole economy



Diversity and equal opportunity GRI 405: Diversity and Equal Opportunity


Earnings, wages and benefits GRI 202: Market Presence 202-1 Ratios of standard entry level wage by gender compared to local minimum wage

GRI 401: Employment 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees



Economic performance GRI 201: Economic Performance


G4 Sector Disclosures: Airport Operators

AO1 Total number of passengers annually, broken down by passengers on international and domestic flights, and broken down by origin-and-destination and transfer passengers, including transit passengers




8. AO2 Total annual number of aircraft movements by day and by night, broken down by commercial passenger, commercial cargo, general aviation, and state aviation flights

AO3 Total amount of cargo tonnage

Elimination of forced or compulsory labor

GRI 409: Forced or Compulsory Labor

409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

Employee training and education GRI 404: Training and Education


404-2 Programs for upgrading employee skills and transition assistance programs

404-3 Percentage of employees receiving regular performance and career development reviews

Employment GRI 102: General Disclosures 102-8 Information on employees and other workers

GRI 202: Market Presence 202-2 Proportion of senior management hired from the local community

GRI 401: Employment 401-1 New employee hires and employee turnover






G4 Sector Guidelines: Construction and Real Estate, Electric Utilities, Mining and Metals, Oil and Gas





8. CRE8 Type and number of sustainability certification, rating and labeling schemes for new construction, management, occupation and redevelopment

EU11 Average generation efficiency of thermal plants by energy source and by regulatory regime








Freedom of association and collective bargaining

GRI 102: General Disclosures 102-41 Collective bargaining agreements

GRI 407: General Disclosures 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

Indirect impact on job creation GRI 203: Indirect Economic Impacts


Jobs supported in the supply chain



Labor practices in the supply chain




Labor/management relations GRI 402: Labor Management Relations

402-1 Minimum notice periods regarding operational changes

G4 Sector Disclosures: Food Processing, Mining and Metals

FP3 Percentage of working time lost due to industrial disputes, strikes and/or lock-outs, by country




8. MM4 Number of strikes and lock-outs exceeding one week’s duration, by country

Materials efficiency GRI 301: Materials 301-1 Materials used by weight or volume

301-2 Recycled input materials used

G4 Sector Disclosures: Mining and Metals



Occupational health and safety GRI 403: Occupational Health and Safety

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


CRE6 Percentage of the organization operating in verified compliance with an internationally recognized health and safety management system

EU17 Days worked by contractor and subcontractor employees involved in construction, operation & maintenance activities

EU18 Percentage of contractor and subcontractor employees that have undergone relevant health and safety training

former EU16 Policies and requirements regarding health and safety of employees and employees of contractors and subcontractors






8. Parental leave GRI 401: Employment 401-3 Parental leave

Resource efficiency of products and services

GRI 301: Materials 301-3 Reclaimed products and their packaging materials

G4 Sector Disclosures: Construction and Real Estate


Technological legacies G4 Sector Disclosures: Event Organizers

EO13 Number, type and impact of physical and technological legacies






Youth employment GRI 401: Employment 401-1 New employee hires and employee turnover




9. Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation




Environmental investments G4 Sector Disclosures: Electric Utilities, Oil and Gas







G4 Sector Disclosures: Event Organizers, Electric Utilities



Research and development GRI 201: Economic Performance






Technological legacies G4 Sector Disclosures: Event Organizers





10. Reduce inequality within and among countries






Accessibility of buildings G4 Sector Disclosures: Construction and Real Estate


Accessibility of events G4 Sector Disclosures: Event Organizers

EO3 Significant environmental and socio-economic impacts of transporting attendees to and from the event, and initiatives taken to address the impacts

EO6 Type and impacts of initiatives to create an accessible environment

Accessibility of media content G4 Sector Disclosures: Media M4 Actions taken to improve performance in relation to content dissemination issues (accessibility and protection of vulnerable audiences and informed decision making) and results obtained


Economic development in areas of high poverty






Foreign direct investment GRI 203: Indirect Economic Impacts


Socially inclusive events G4 Sector Disclosures: Event Organizers

EO5 Type and impacts of initiatives to create a socially inclusive event

Responsible finance G4 Sector Disclosures: Financial Services

FS10 Percentage and number of companies held in the institution’s portfolio with which the reporting organization has interacted on environmental or social issues




10. FS11 Percentage of assets subject to positive and negative environmental or social screening

former FS1 Policies with specific environmental and social components applied to business lines

former FS2 Procedures for assessing and screening environmental and social risks in business lines

former FS4 Process(es) for improving staff competency to implement the environmental and social policies and procedures as applied to business lines

former FS5 Interactions with clients/ investees/business partners regarding environmental and social risks and opportunities

former FS9 Coverage and frequency of audits to assess implementation of environmental and social policies and risk assessment procedures

former FS15 Policies for the fair design and sale of financial products and services




11. Make cities and human settlements inclusive, safe, resilient and sustainable

Access to affordable housing G4 Sector Disclosures: Financial Services


Access to public spaces G4 Sector Disclosures: Event Organizers


Cultural diversity through media content

G4 Sector Disclosures: Media M3 Actions taken to improve adherence to content creation values, and results obtained

Cultural heritage G4 Sector Disclosures: Electric Utilities, Oil and Gas


OG12 Operations where involuntary resettlement took place, the number of households resettled in each and how their livelihoods were affected in the process


G4 Sector Disclosures: Electric Utilities, Oil and Gas

former EU21 Contingency planning measures, disaster/emergency management plan and training programs, and recovery/restoration plans


Infrastructure investments GRI 203: Indirect Economic Impacts


Noise G4 Sector Disclosures: Airport Operators

AO7 Number and percentage change of people residing in areas affected by noise

Sustainable buildings G4 Sector Disclosures: Construction and Real Estate


Sustainable transportation G4 Sector Disclosures: Event Organizers

EO2 Modes of transport taken by attendees as a percentage of total transportation, and initiatives to encourage the use of sustainable transport options

EO3 Significant environmental and socio-economic impacts of transporting attendees to and from the event, and initiatives taken to address the impacts





12. Ensure sustainable consumption and production patterns

Air quality GRI 305: Emissions 305-1 Direct (Scope 1) GHG emissions





G4 Sector Disclosures: Airport Operators, Oil and Gas

AO5 Ambient air quality levels according to pollutant concentrations in microgram per cubic meter (μg/m3) or parts per million (ppm) by regulatory regime


OG8 Benzene, lead and sulfur content in fuels














12. former EU7 Demand-side management programs including residential, commercial, institutional and industrial programs



Environmental investments GRI 103: Management Approach

103 See 'Guidance for clause 1.7' on page

GRI 305: Emissions 305 See the guidance in Section '1. Management approach disclosures', on page 6

GRI 306: Effluents and Waste 306 See the guidance in Section '1. Management approach disclosures', on page 5

GRI 307: Environmental Compliance

307 See the guidance in Section '1. Management approach disclosures', on page 5




Materials efficiency/recycling GRI 301: Materials 301-1 Materials used by weight or volume

301-2 Recycled input materials used

G4 Sector Disclosures: Mining and Metals


Procurement practices GRI 204: Procurement Practices

204-1 Proportion of spending on local suppliers

Product and service information and labeling

GRI 417: Marketing and Labeling

417-1 Requirements for product and service information and labeling

Resource efficiency of products and services

GRI 301: Materials 301-3 Reclaimed products and their packaging materials




12. G4 Sector Disclosures: Construction and Real Estate



Sustainable sourcing G4 Sector Disclosures: Event Organizers, Food Processing

EO9 Type and sustainability performance of sourcing initiatives


Transport GRI 302: Energy 302-1 Energy consumption within the organization


GRI 305: Emissions 305-1 Direct (Scope 1) GHG emissions



Waste GRI 306: Effluents and Waste 306-2 Waste by type and disposal method

306-4 Transport of hazardous waste

G4 Sector Disclosures: Airport Operators, Event Organizers, Electric Utilities, Mining and Metals, Oil and Gas

AO6 Aircraft and pavement de-icing/anti-icing fluid used and treated by m3 and/or metric tonnes


former EU9 Provisions for decommissioning of nuclear power sites






12. OG6 Volume of flared and vented hydrocarbon

OG7 Amount of drilling waste (drill mud and cuttings) and strategies for treatment and disposal














13. Take urgent action to combat climate change and its impacts*

* Acknowledging that the United Nations Framework Convention on Climate Change is the primary international, intergovernmental forum for negotiating the global response to climate change.























13. GHG emissions GRI 305: Emissions 305-1 Direct (Scope 1) GHG emissions



305-4 GHG emissions intensity

305-5 Reduction of GHG emissions



G4 Sector Disclosures: Construction and Real Estate, Electric Utilities

CRE3 Greenhouse gas emissions intensity from buildings

CRE4 Greenhouse gas emissions intensity from new construction and redevelopment activity

EU5 Allocation of CO2e emissions allowances or equivalent, broken down by carbon trading framework

Risks and opportunities due to climate change

GRI 201: Economic Performance

201-2 Financial implications and other risks and opportunities due to climate change




14. Conserve and sustainably use the oceans, seas and marine resources for sustainable development










Marine biodiversity GRI 304: Biodiversity 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

GRI 304: Biodiversity 304-2 Significant impacts of activities, products, and services on biodiversity

GRI 304: Biodiversity 304-3 Habitats protected or restored

GRI 304: Biodiversity 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations





Ocean acidification GRI 305: Emissions 305-1 Direct (Scope 1) GHG emissions





14. 305-3 Other indirect (Scope 3) GHG emissions




G4 Sector Disclosures: Construction and Real Estate, Electric Utilities, Oil and Gas



EU2 Net energy output broken down by primary energy source and by regulatory regime









Water discharge to oceans GRI 306: Effluents and Waste 306-1 Water discharge by quality and destination

G4 Sector Disclosures: Oil and Gas





15. Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss

Deforestation G4 Sector Disclosures: Event Organizers, Food Processing, Oil and Gas










Forest degradation GRI 305: Emissions 305-1 Direct (Scope 1) GHG emissions






G4 Sector Disclosures: Construction and Real Estate, Electric Utilities







15. Genetic diversity of farmed and domesticated animals

G4 Sector Disclosures: Food Processing

FP9 Percentage and total of animals raised and/or processed, by species and breed type




Mountain ecosystems GRI 304: Biodiversity 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas









Natural habitat degradation GRI 304: Biodiversity 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas







15. GRI 306: Effluents and Waste 306-5 Water bodies affected by water discharges and/or runoff










Terrestrial and inland freshwater ecosystems

GRI 304: Biodiversity 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas




GRI 306: Effluents and Waste 306-5 Water bodies affected by water discharges and/or runoff






15. MM2 The number and percentage of total sites identified as requiring biodiversity management plans according to stated criteria, and the number (percentage) of those sites with plans in place





16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels

Abolition of child labor GRI 408: Child Labor 408-1 Operations and suppliers at significant risk for incidents of child labor

Anti-corruption GRI 205: Anti-corruption 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

GRI 415: Public Policy 415-1 Political contributions

Compliance with laws and regulations


307-1 Reclaimed products and their packaging materials

GRI 206: Anti-competitive Behavior

206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

GRI 419: Socioeconomic Compliance

419-1 Non-compliance with laws and regulations in the social and economic area

GRI 416: Customer Health and Safety

416-2 Incidents of non-compliance concerning the health and safety impacts of products and services

GRI 417: Marketing and Labeling

417-1 Requirements for product and service information and labeling

417-2 Incidents of non-compliance concerning product and service information and labeling

GRI 418: Customer Privacy 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

GRI 419: Socioeconomic Compliance

419-1 Non-compliance with laws and regulations in the social and economic area

Effective, accountable and transparent governance

GRI 102: General Disclosures 102-23 Chair of the highest governance body

102-25 Conflicts of interest

Ethical and lawful behavior GRI 102: General Disclosures 102-16 Values, principles, standards, and norms of behavior

102-17 Mechanisms for advice and concerns about ethics




16. Freedom of expression G4 Sector Disclosures: Event Organizers, Media

EO4 Expressions of dissent by type, issue, scale and response

M6 Methods to interact with audiences and results

Grievance mechanisms GRI 103: Management Approach


Inclusive decision making GRI 102: General Disclosures 102-21 Consulting stakeholders on economic, environmental, and social topics

102-22 Composition of the highest governance body and its committees

102-24 Nominating and selecting the highest governance body

102-29 Identifying and managing economic, environmental, and social impacts

102-37 Stakeholders’ involvement in remuneration




Public access to information G4 Sector Disclosures: Event Organizers

EO12 Nature and extent of knowledge transfer of best practice, and lessons learned

Protection of privacy GRI 418: Customer Privacy 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

Responsible content dissemination

G4 Sector Disclosures: Media M4 Actions taken to improve performance in relation to content dissemination issues (accessibility and protection of vulnerable audiences and informed decision making) and results obtained


Security GRI 410: Security Practices 410-1 Security personnel trained in human rights policies or procedures




16. Workplace violence and harassment







17. Strengthen the means of implementation and revitalize the global partnership for sustainable development

Environmental investments G4 Sector Disclosures: Event Organizers, Electric Utilities, Mining and Metals, Oil and Gas





Foreign direct investment GRI 203: Indirect Economic Impacts


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