Statement from the most senior decision maker of the organization.

Name of the organization.

Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.

Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.

Markets served.

Significant changes during the reporting period regarding size, structure, or ownership including:

Reporting period (e.g., fiscal/calendar year) for information provided.

Reporting cycle (annual, biannial, etc.)

Process for defining report content

Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.

Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods).

Policy and current practice with regard to seeking external assurance for the report.

Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.

For organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members.

Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization’s performance (including social and environmental performance).

Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization’s strategy on economic, environmental, and social topics.

Procedures of the highest governance body for overseeing the organization’s identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles.

Explanation of whether and how the precautionary approach or principle is addressed by the organization.

Memberships in associations (such as industry associations) and/or national/international advocacy organizations

Basis for identification and selection of stakeholders with whom to engage.

Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.

A concise disclosure on Management Approach with reference to Economic Performance; Market Presence; and Indirect Economic Impacts.

A concise disclosure on Management Approach with reference to Employment; Labor/Management Relations; Occupational Health and Safety; Training and Education; and Diversity and Equal Opportunity.

A concise disclosure on Management Approach with reference to Community; Corruption; Public Policy; Anti-Competitive Behavior; and Compliance.

Economic Performance

Direct economic value generated and distributed, including revenues, operating costs etc.

Materials

Materials used by weight or volume.

Energy

Direct energy consumption by primary energy source.

Biodiversity

Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.

Emissions, Effluents, and Waste

Total direct and indirect greenhouse gas emissions by weight.

NOx, SOx, and other significant air emissions by type and weight.

Total number and volume of significant spills.

Percentage of products sold and their packaging materials that are reclaimed by category.

Employment

Total workforce by employment type, employment contract, and region.

Occupational Health and Safety

Rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities by region.

Training

Average hours of training per year per employee by employee category.

Ratio of basic salary of men to women by employee category.

Human Rights

Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken.

Anti-corruption

Percentage of employees trained in organization’s anti-corruption policies and procedures.

Customer Health & Safety

Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.

Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.

Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes.