GRI G3 and G3.1 Update – Comparison Sheet
Principles for Defining Report Content
KEY TO UPDATES STAKEHOLDER INCLUSIVENESS
Principles for Ensuring Report Quality
The report should reflect positive and negative aspects of the organization’s performance to enable a reasoned assessment of overall performance.
BAL ANCE COMPAR ABILIT Y TIMELINESS Reporting occurs on a regular schedule and information is available in time for stakeholders to make informed decisions. CL ARIT Y Information should be made available in a manner that is understandable and accessible to stakeholders using the report. RELIABILIT Y
XX01 Indicates content introduced in G3.1 Refer to the G3.1 Guidelines and Indicator Protocols for full details or to the Comparison Tables for an at-a -glance view of the extent of changes applied to G3.1
The reporting organization should identify its stakeholders and explain in the report how it has responded to their reasonable expectations and interests.
SUSTAINABILIT Y CONTEX T
MATERIALIT Y
The information in a report should cover topics and Indicators that: • reflect the organization’s significant economic, environmental, and social impacts, or that • would substantively influence the assessments and decisions of stakeholders.
The report should present the organization’s performance in the wider context of sustainability. Coverage of the material topics and Indicators and definition of the report boundary should be sufficient to reflect significant economic, environmental, and social impacts and enable stakeholders to assess the reporting organization’s performance in the reporting period.
CO M P L E T E N E S S
Issues and information should be selected, compiled, and reported consistently. Reported information should be presented in a manner that enables stakeholders to analyze changes in the organization’s performance over time, and could support analysis relative to other organizations.
The reported information should be sufficiently accurate and detailed for stakeholders to assess the reporting organization’s performance.
ACCUR AC Y
Information and processes used in the preparation of a report should be gathered, recorded, compiled, analyzed, and disclosed in a way that could be subject to examination and that establishes the quality and materiality of the information.
Standard Disclosures: Profile
Strategy and Analysis
1.1
G R I CO N T E N T I N D E X
Statement from the most senior decisionmaker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy. The statement should present the overall vision and strategy for the short-term, medium-term (e.g., 3-5 years), and long-term, particularly with regard to managing the key challenges associated with economic, environmental, and social performance. The statement should include: • Strategic priorities and key topics for the short/ medium-term with regard to sustainability, including respect for internationally agreed standards and how they relate to long-term organizational strategy and success; • Broader trends (e.g., macroeconomic or political) affecting the organization and influencing sustainability priorities; • Key events, achievements, and failures during the reporting period; • Views on performance with respect to targets; • Outlook on the organization’s main challenges and targets for the next year and goals for the coming 3-5 years; and • Other items pertaining to the organization’s strategic approach.
2.5
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. Nature of ownership and legal form. Markets served (including geographic breakdown, sectors served, and types of customers/ beneficiaries). Scale of the reporting organization, including: • Number of employees; • Number of operations; • Net sales (for private sector organizations) or net revenues (for public sector organizations); • Total capitalization broken down in terms of debt and equity (for private sector organizations); and • Quantity of products or services provided. In addition to the above, reporting organizations are encouraged to provide additional information, as appropriate, such as: • Total assets; • Beneficial ownership (including identity and percentage of ownership of largest shareholders); and • Breakdowns by country/region of the following: – Sales/revenues by countries/regions that make up 5 percent or more of total revenues; – Costs by countries/regions that make up 5 percent or more of total revenues; and – Employees.
3.12
Table identifying the location of the Standard Disclosures in the report. Identify the page numbers or web links where the following can be found: • Strategy and Analysis 1.1 – 1.2; • Organizational Profile 2.1 – 2.10; • Report Parameters 3.1 – 3.13; • Governance, Commitments, and Engagement 4.1 – 4.17; • Disclosure of Management Approach, per category; • Core Performance Indicators; • Any GRI Additional Indicators that were included; and • Any GRI Sector Supplement Indicators included in the report.
A SSU R A N C E
4.8
Cont’d from previous section...
• Are applied across the organization in different regions and department/units; and • Relate to internationally agreed standards.
4.9
2.6 2.7
2.8
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. Include frequency with which the highest governance body assesses sustainability performance.
4.10
Processes for evaluating the highest governance body’s own performance, particularly with respect to economic, environmental, and social performance.
COMMITMENTS TO EX TERNAL INITIATIVES
3.13
Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s).
4.11
Explanation of whether and how the precautionary approach or principle is addressed by the organization. Article 15 of the Rio Principles introduced the precautionary approach. A response to 4.11 could address the organization’s approach to risk management in operational planning or the development and introduction of new products.
1.2
Description of key impacts, risks, and opportunities. The reporting organization should provide two concise narrative sections on key impacts, risks, and opportunities. Section One should focus on the organization’s key impacts on sustainability and effects on stakeholders, including rights as defined by national laws and relevant internationally agreed standards. This should take into account the range of reasonable expectations and interests of the organization’s stakeholders. This section should include: • A description of the significant impacts the organization has on sustainability and associated challenges and opportunities. This includes the effect on stakeholders’ rights as defined by national laws and the expectations in internationally-agreed standards and norms; • An explanation of the approach to prioritizing these challenges and opportunities; • Key conclusions about progress in addressing these topics and related performance in the reporting period. This includes an assessment of reasons for underperformance or overperformance; and • A description of the main processes in place to address performance and/or relevant changes. Section Two should focus on the impact of sustainability trends, risks, and opportunities on the long-term prospects and financial performance of the organization. This should concentrate specifically on information relevant to financial stakeholders or that could become so in the future. Section Two should include the following: • A description of the most important risks and opportunities for the organization arising from sustainability trends; • Prioritization of key sustainability topics as risks and opportunities according to their relevance for longterm organizational strategy, competitive position, qualitative, and (if possible) quantitative financial value drivers; • Table(s) summarizing: – Targets, performance against targets, and lessonslearned for the current reporting period; and – Targets for the next reporting period and mid-term objectives and goals (i.e., 3-5 years) related to key risks and opportunities. • Concise description of governance mechanisms in place to specifically manage these risks and opportunities, and identification of other related risks and opportunities.
3.6 3.5 2.9
Governance, Commitments, and Engagement
G OV E R N A N C E
4.12
Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses. Include date of adoption, countries/operations where applied, and the range of stakeholders involved in the development and governance of these initiatives (e.g., multi-stakeholder, etc.). Differentiate between nonbinding, voluntary initiatives and those with which the organization has an obligation to comply.
4.1
Significant changes during the reporting period regarding size, structure, or ownership including: • The location of, or changes in operations, including facility openings, closings, and expansions; and • Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations).
Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight. Describe the mandate and composition (including number of independent members and/or non executive members) of the highest governance body and its committees, and indicate each individual’s position and any direct responsibility for economic, social, and environmental performance. Report the percentage of individuals by gender within the organization’s highest governance body and its committees, broken down by age group and minority group membership and other indicators of diversity. Refer to definitions of age and minority group in the Indicator Protocol for LA13 and note that the information reported under 4.1 can be cross referenced against that reported for LA13.
4.13
Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization: • Has positions in governance bodies; • Participates in projects or committees; • Provides substantive funding beyond routine membership dues; or • Views membership as strategic. This refers primarily to memberships maintained at the organizational level.
STA K EH O LD ER EN G AG EMEN T
2.10
Awards received in the reporting period.
Report Parameters
REPORT PROFILE
3.1
Reporting period (e.g., fiscal/calendar year) for information provided. Date of most recent previous report (if any). Reporting cycle (annual, biennial, etc.) Contact point for questions regarding the report or its contents.
R E P OR T SCOP E A N D B OU N DA RY
3.2 3.3 3.4
4.2
Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization’s management and the reasons for this arrangement). For organizations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/ or non-executive members. State how the organization defines ‘independent’ and ‘non-executive’. This element applies only for organizations that have unitary board structures. See the glossary for a definition of ‘independent’.
4.3
Process for defining report content, including: • Determining materiality; • Prioritizing topics within the report; and • Identifying stakeholders the organization expects to use the report. Include an explanation of how the organization has applied the ‘Guidance on Defining Report Content’, the associated Principles and the Technical Protocol: ‘Applying the Report Content Principles’. Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance. State any specific limitations on the scope or boundary of the report. If boundary and scope do not address the full range of material economic, environmental, and social impacts of the organization, state the strategy and projected timeline for providing complete coverage.
4.4
The following Disclosure Items refer to general stakeholder engagement conducted by the organization over the course of the reporting period. These Disclosures are not limited to stakeholder engagement implemented for the purposes of preparing a sustainability report.
4.14
List of stakeholder groups engaged by the organization. Examples of stakeholder groups are: • Civil society; • Customers; • Local Communities; • Shareholders and providers of capital; • Suppliers; and • Employees, other workers, and their trade unions.
Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body. Include reference to processes regarding: • The use of shareholder resolutions or other mechanisms for enabling minority shareholders to express opinions to the highest governance body; and • Informing and consulting employees about the working relationships with formal representation bodies such as organization level ‘work councils’, and representation of employees in the highest governance body. Identify topics related to economic, environmental, and social performance raised through these mechanisms during the reporting period.
4.15
Basis for identification and selection of stakeholders with whom to engage. This includes the organization’s process for defining its stakeholder groups, and for determining the groups with which to engage and not to engage.
3.7
4.16
Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group. This could include surveys, focus groups, community panels, corporate advisory panels, written communication, management/union structures, and other vehicles. The organization should indicate whether any of the engagement was undertaken specifically as part of the report preparation process.
3.8
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. Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report. Explain any decisions not to apply, or to substantially diverge from, the GRI Indicator Protocols.
4.5
3.9
Organizational Profile
REPORT PROFILE
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). Processes in place for the highest governance body to ensure conflicts of interest are avoided. Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees,including any consideration of gender and other indicators of diversity. Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation. Explain the degree to which these:
4.17
4.6
2.1 2.2
Name of the organization. Primary brands, products, and/or services. The reporting organization should indicate the nature of its role in providing these products and services, and the degree to which it utilizes outsourcing. Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures. Location of organization’s headquarters.
3.10
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.
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). Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.
4.7
2.3
3.11
4.8
Source: Global Reporting Initiative— Sustainability Reporting Guidelines, Version 3.0 & 3.1. The information in this document has been extracted from its original format to provide a summary of the GRI Guidelines. The complete source documents can be downloaded for free at www.globalreporting.org.
2.4
Standard Disclosures: Performance Indicators
I N D I C ATO R H I E R A R C H Y K E Y
CO MPLIA N CE
HR2
Categories (6)
HR3
ASPECTS
Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken. Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.
SO9
Operations with significant potential or actual negative impacts on local communities. in operations with significant potential or actual negative impacts on local communities.
CORRUPTION
PR9
SO10 Prevention and mitigation measures implemented
Monetary value of significant fines for noncompliance with laws and regulations concerning the provision and use of products and services.
XX01 Core Indicators are those Indicators identified
Economic
ECONOMIC PERFORMANCE
in the GRI Guidelines to be of interest to most stakeholders and assumed to be material unless deemed otherwise on the basis of the GRI Reporting Principles.
XX01 Additional Indicators are those Indicators identified
SO2
N O N - D I SC R I MI N AT I ON
Percentage and total number of business units analyzed for risks related to corruption. Percentage of employees trained in organization’s anti-corruption policies and procedures. Actions taken in response to incidents of corruption.
PUBLIC POLICY
EC1
HR4
Total number of incidents of discrimination and corrective actions taken.
F R E E D O M O F A SSOC I AT I ON A N D COLLEC TIVE BARGAINING
SO3
in the GRI Guidelines that represent emerging practice or address topics that may be material to some organizations but not generally for a majority.
HR5
SO4
Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments. Financial implications and other risks and opportunities for the organization’s activities due to climate change. Coverage of the organization’s defined benefit plan obligations. Significant financial assistance received from government.
MARKET PRESENCE
Environmental
MATERIALS
EN1 EN2
Materials used by weight or volume. Percentage of materials used that are recycled input materials.
ENERGY
Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be voilated or at significant risk, and actions taken to support these rights.
C H I L D L A B OR
EC2
SO5
Public policy positions and participation in public policy development and lobbying. Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.
A N T I - CO M P E T I T I V E B E H AV I O R
SO6
EC3
EC4
HR6
EN3
Direct energy consumption by primary energy source. Indirect energy consumption by primary source. Energy saved due to conservation and efficiency improvements. Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives. Initiatives to reduce indirect energy consumption and reductions achieved.
WAT ER
Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor.
FORCED AND COMPULSORY L ABOR
SO7
Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes.
COMP L I A N C E
EC5
Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation. Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation.
IN D IR EC T ECO N O MIC IMPAC TS
EN4 EN5
HR7
EN6
Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor.
SE C U R I T Y P R AC T I C E S
SO8
Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with laws and regulations.
EC6
EC7
Product Responsibility
C U S TO M E R H E A LT H A N D S A F E T Y
EN7
HR8
EN8 EN9
Total water withdrawal by source. Water sources significantly affected by withdrawal of water. reused.
Percentage of security personnel trained in the organization’s policies or procedures concerning aspects of human rights that are relevant to operations.
I N D I G E N OU S R I G H TS
PR1
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. Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes.
PRODUC T AND SERVICE L ABELING
EC8
Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, inkind, or pro bono engagement. Understanding and describing significant indirect economic impacts, including the extent of impacts.
EC9
HR9
EN10 Percentage and total volume of water recycled and
Total number of incidents of violations involving rights of indigenous people and actions taken.
A SSE SSME N T
PR2
Guidance for using Indicators
In reporting on the Performance Indicators, the following guidance on data compilation applies: • Reporting on Trends Information should be presented for the current reporting period (e.g., one year) and at least two previous periods, as well as future targets, where they have been established, for the short- and medium-term. • Use of Protocols Organizations should use the Protocols that accompany the Indicators when reporting on the Indicators. These give basic guidance on interpreting and compiling information. • Presentation of Data In some cases, ratios or normalized data are useful and appropriate formats for data presentation. If ratios or normalized data are used, absolute data should also be provided. • Data aggregation Reporting organizations should determine the appropriate level of aggregation of information. See additional guidance in the General Reporting Notes section of the Guidelines. • Metrics Reported data should be presented using generally accepted international metrics (e.g., kilograms, tonnes, litres) and calculated using standard conversion factors. Where specific international conventions exist (e.g., GHG equivalents), these are typically specified in the Indicator Protocols.
BI ODI VERSI T Y
HR10 Percentage and total number of operations that have
EN11 Location and size of land owned, leased, managed
in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.
EN12 Description of significant impacts of activities,
been subject to human rights reviews and/or impact assessments.
R E ME D I AT I O N
PR3
products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.
EN13 Habitats protected or restored. EN14 Strategies, current actions, and future plans for
HR11 Number of grievances related to human rights filed,
Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements. Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.
M A R K E T I N G CO M M U N I C AT I O N S
addressed and resolved through formal grievance mechanisms.
PR4
managing impacts on biodiversity.
EN15 Number of IUCN Red List species and national
Labor Practices and Decent Work
E MP LOYME N T
PR5
conservation list species with habitats in areas affected by operations, by level of extinction risk.
EMI SSI ONS, EFFLUEN TS , AN D WAS TE
LA1
Total workforce by employment type, employment contract, and region, broken down by gender Total number and rate of new employee hires and employee turnover by age group, gender, and region. Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation. leave, by gender.
PR6
LA2
EN16 Total direct and indirect greenhouse gas emissions
Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship. Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes.
C U STO ME R P R I VAC Y
by weight.
EN17 Other relevant indirect greenhouse gas emissions by LA3
PR7
weight.
EN18 Initiatives to reduce greenhouse gas emissions and
reductions achieved.
EN19 Emissions of ozone-depleting substances by weight. EN20 NO, SO, and other significant air emissions by type
LA15 Return to work and retention rates after parental PR8
L ABOR/MANAGEMENT REL ATIONS
and weight.
EN21 Total water discharge by quality and destination. EN22 Total weight of waste by type and disposal method. EN23 Total number and volume of significant spills. EN24 Weight of transported, imported, exported, or
LA4
Percentage of employees covered by collective bargaining agreements. Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements.
O CC U PAT I O N A L H E A LT H A N D S A F E T Y
Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.
LA5
treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.
EN25 Identity, size, protected status, and biodiversity value
LA6
Percentage of total workforce represented in formal joint management–worker health and safety committees that help monitor and advise on occupational health and safety programs. Rates of injury, occupational diseases, lost days, and absenteeism, and number of workrelated fatalities by region and by gender. Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases. Health and safety topics covered in formal agreements with trade unions.
T R A I N I N G A N D E D U C AT I O N
Standard Disclosures: Management Approach
The Disclosure(s) on Management Approach is intended to address the organization’s approach to managing the sustainability topics associated with risks and opportunities. The organization can structure its Disclosure(s) on Management Approach to cover the full range of Aspects under a given Category or group its responses differently. However, all of the Aspects associated with each category should be addressed regardless of the format or grouping. Disclosures on Management Approach include: • Goals and performance • Policy • Organizational responsibility • Training and awareness* • Monitoring and follow up* • Additional contextual information *not applicable to Economic (EC) indicators
of water bodies and related habitats significantly affected by the reporting organization’s discharges of water and runoff.
PRODUC TS AND SERVICES
LA7
LA8
EN26 Initiatives to mitigate environmental impacts
of products and services, and extent of impact mitigation.
EN27 Percentage of products sold and their packaging LA9
materials that are reclaimed by category.
COMP LI ANC E
EN28 Monetary value of significant fines and total number
LA10 Average hours of training per year per employee by
Decision Tree for Boundary Setting
Do you have control over the entity? No
of non-monetary sanctions for noncompliance with environmental laws and regulations.
TR ANSPORT
gender, and by employee category.
LA11 Programs for skills management and lifelong
EN29 Significant environmental impacts of transporting
learning that support the continued employability of employees and assist them in managing career endings.
LA12 Percentage of employees receiving regular
products and other goods and materials used for the organization’s operations, and transporting members of the workforce.
OVER ALL
Yes
performance and career development reviews, by gender.
D I V E R SI T Y A N D E QUA L OP P O R T U N I T Y
No Does it have significant impacts?
Do you have significant influence?
No
A sustainability report should include in its boundary all entities that generate significant sustainability impacts (actual and potential) and/or all entities over which the reporting organization exercises control or significant influence with regard to financial and operating policies and practices.
Yes
Do you have influence?
No
EN30 Total environmental protection expenditures and
investments by type.
LA13 Composition of governance bodies and breakdown
Human Rights
INVESTMENT AND PROCUREMENT PR AC TICES
of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity.
E QUA L R E MU N E R AT I ON F O R WO ME N A N D ME N
Not necessary to report
No Yes
Does it have significant impacts?
Yes
Exclude
HR1
Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening.
LA14 Ratio of basic salary and remuneration of women to
men by employee category, by significant locations of operation.
Not necessary to report
Yes
Does it have significant impacts?
No
Yes
Society
Performance Data
Not necessary to report
LOC A L COMMU N I T Y
SO1
Source: Global Reporting Initiative— Sustainability Reporting Guidelines, Version 3.0 & 3.1.
Percentage of operations with implemented local community engagement, impact assessments, and development programs.
Disclosures on Management Approach
Narrative reporting on Issues and Dilemmas
GRI G3 & G3.1 Guidelines – Comparison Tables
On these pages you will find a key to updated content found in the GRI Sustainability Reporting Guidelines - Version 3.1 (G3.1 Guidelines). The G3.1 Guidelines, released in 2011 are built upon the G3 Guidelines, which was released in 2006. The G3.1 Guidelines feature a range of new disclosures, adjusted disclosure requirements applied to the G3 version of the disclosures, and revised contextual content to assist reporters. These comparison tables have been designed for users of the Guidelines and provides an at-a-glance overview of the extent of the changes between the G3 version of the Guidelines, and the updated version, G3.1. All other disclosure items not listed in these tables have the same requirements as applied in the G3 Guidelines. Please refer to the full version of the G3.1 Guidelines, including the Indicator Protocols, for the full details. The G3.1 Guidelines are free to download from the GRI website www.globalreporting.org
NEW INDICATORS, NEW ASPECTS & NEW DISCLOSURES ON MANAGEMENT APPROACH (DMA) ADJUSTED DATA REQUIREMENTS REVISED CONTENT
X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X
Profile Disclosures
2.8 3.5 4.1 4.3 4.7 4.14
Economic Environmental Labor Practices and Decent Work
EC5 EN9 EN14 DMA: TRAINING AND AWARENESS DMA: MONITORING AND FOLLOW-UP DMA: ADDITIONAL CONTEXTUAL INFORMATION ASPECT: EQUAL REMUNERATION FOR WOMEN AND MEN LA1 LA2 LA3 LA7 LA10 LA12 LA13 LA14 LA15
Society
DMA: GOALS AND PERFORMANCE DMA: POLICY DMA: ORGANIZATIONAL RESPONSIBLITY DMA: TRAINING AND AWARENESS DMA: MONITORING AND FOLLOW-UP SO1 SO9 S010
Human Rights
DMA: GOALS AND PERFORMANCE DMA: POLICY DMA: ORGANIZATIONAL RISK ASSESSMENT DMA: IMPACT ASSESSMENT DMA: ORGANIZATIONAL RESPONSIBLITY DMA: TRAINING AND AWARENESS DMA: MONITORING, FOLLOW-UP AND REMEDIATION ASPECT: ASSESSMENT ASPECT: REMEDIATION
NEW INDICATORS, NEW ASPECTS & NEW DISCLOSURES ON MANAGEMENT APPROACH (DMA)
ADJUSTED DATA REQUIREMENTS
REVISED CONTENT
Human Rights
HR1 HR2 HR3 HR4 HR5 HR6 HR7 HR10 HR11
X X X X X X X X X X X
Product Responsibility
PR5 PR6
NEW DEFINITION
ADJUSTED DATA REQUIREMENTS
REVISED CONTENT
Definitions
EMPLOYEE CATEGORY EMPOYEE TURNOVER NEW EMPLOYEE HIRES BASIC SALARY REMUNERATION LOCAL COMMUNITY OPERATION VULNERABLE GROUPS COMMUNITY DEVELOPMENT PROGRAMS OPERATIONS WITH SIGNIFICANT POTENTIAL OR ACTUAL NEGATIVE IMPACTS ON LOCAL COMMUNITIES
X X X X X X X X X X
NOTES TO THE COMPARISON TABLE
NEW INDICATORS, NEW ASPECTS & NEW DISCLOSURES ON MANAGEMENT APPROACH (DMA) ADJUSTED DATA REQUIREMENTS REVISED CONTENT NEW DEFINITIONS
Indicates disclosures applicable to the G3.1 Guidelines
Additional disclosure requirements built on the G3 Guidelines disclosures. Content sourced from the G3 Guidelines that has been revised to give additional context and guidance. New definitions located in the Indicator Protocols.
Source: Global Reporting Initiative— Sustainability Reporting Guidelines, Version 3.1 www.globalreporting.org
