GRI STANDARDS Content Index – General Disclosures
[GRI 102-55]
GRI Standard | Disclosure | p. number(s) and/or URL(s) | SDGs | Omission | External Assurance |
---|---|---|---|---|---|
GRI 101 Foundation 2016 | [GRI 101 does not include any disclosures] | ||||
General Disclosures | |||||
GRI 102 General Disclosures 2016 | Organisational Profile | ||||
102-1 Name of the organization | Sustainable Development Report (p. 18) | • | |||
102-2 Activities, brands, products, and services | Sustainable Development Report (p. 18) | • | |||
102-3 Location of headquarters | Sustainable Development Report (p. 21) | • | |||
102-4 Location of operations | Sustainable Development Report (p. 20) | • | |||
102-5 Ownership and legal form | • | ||||
102-6 Markets served | Sustainable Development Report (p. 18) | • | |||
102-7 Scale of the organization | Sustainable Development Report (p. 19) | • | |||
102-8 Information on employees and other workers | Sustainable Development Report (p. 88) | 8,10 | • | ||
102-9 Supply chain | Sustainable Development Report (p. 102) | • | |||
102-10 Significant changes to the organization and its supply chain | Sustainable Development Report (p. 102) Annual Report (p. 25-50) | • | |||
102-11 Precautionary Principle or approach | Sustainable Development Report (p. 48, 54, 60, 64, 67, 69, 80, 86, 90, 94, 96, 101, 104, 118, 120, 123) | • | |||
102-12 External initiatives | • | ||||
102-13 Membership of associations | • | ||||
Strategy | |||||
102-14 Statement from senior decision-maker | Sustainable Development Report (p. 12-15) | • | |||
102-15 Key impacts, risks, and opportunities | Sustainable Development Report (p. 48, 49, 54, 60, 64, 67, 69, 80, 86, 90, 94, 96, 101, 104, 118, 120, 123) | • | |||
Ethics & Integrity | |||||
102-16 Values, principles, standards, and norms of behavior | Sustainable Development Report (p. 17) | 16 | • | ||
Governance | |||||
102-18 Governance structure | Sustainable Development Report (p. 114-115, 117) Annual Report b: (p. 142, 203-205) | • | |||
102-19 Delegating authority | Annual Report (p. 143) | ||||
102-20 Executive-level responsibility for economic, environmental and social topics | Annual Report | ||||
102-21 Consulting stakeholders on economic, environmental, and social topics | Sustainable Development Report (p. 44) Annual Report | 16 | |||
102-22 Composition of the highest governance body and its committees | Annual Report | 5, 16 | |||
102-23 Chair of highest governance body | Annual Report b: (p. 143, 187-189) | 16 | |||
102-24 Nominating and selecting the highest governance body | Annual Report | 5, 16 | |||
102-25 Conflicts of interest | Annual Report | 16 | |||
102-26 Role of highest governance body in setting purpose, values, and strategy | Annual Report | ||||
102-28 Evaluating the highest governance body’s performance | Annual Report | ||||
102-32 Highest governance body’s role in sustainability reporting | Sustainable Development Report (p. 117) | ||||
102-35 Remuneration policies | Annual Report | ||||
102-36 Process for determining remuneration | Annual Report | ||||
102-37 Participation of interested parties in the determination of fees | Annual Report | 16 | |||
Stakeholder Engagement | |||||
102-40 List of stakeholder groups | Sustainable Development Report (p. 11, 42, 43) | • | |||
102-41 Collective bargaining agreements | Sustainable Development Report (p. 88) | 8 | • | ||
102-42 Identifying and selecting stakeholders | Sustainable Development Report (p. 42) | • | |||
102-43 Approach to stakeholder engagement | Sustainable Development Report (p. 42, 43, 44) | • | |||
102-44 Key topics and concerns raised | Sustainable Development Report (p. 42, 43) | • | |||
Reporting Practice | |||||
102-45 Entities included in the consolidated financial statements | Sustainable Development Report (p. 10) | • | |||
102-46 Defining report content and topic Boundaries | Sustainable Development Report (p. 40, 54, 60, 64, 67, 69, 80, 86, 90, 94, 96, 101, 104, 118, 120, 123) | • | |||
102-47 List of material topics | Sustainable Development Report (p. 11, 40) | • | |||
102-48 Restatements of information | Sustainable Development Report (p. 26, 63, 106) | • | |||
102-49 Changes in reporting | Sustainable Development Report (p. 11) | • | |||
102-50 Reporting period | Sustainable Development Report (p. 10) | • | |||
102-51 Date of most recent report | June 2021 | • | |||
102-52 Reporting cycle | Sustainable Development Report (p. 10) | • | |||
102-53 Contact point for questions regarding the report | Sustainable Development Report (p. 11) | • | |||
102-54 Claims of reporting in accordance with the GRI Standards | Sustainable Development Report (p. 10) | • | |||
102-55 GRI content index | Sustainable Development Report (p. 134-143) | • | |||
102-56 External assurance | Sustainable Development Report (p. 128-131) | • |
GRI STANDARDS Content Index – Material Topics
GRI Standard | Disclosure | Disclosure | SDGs | Omission | External |
How we create value | |||||
GRI 201 Economic performance | 201-1 Direct economic value generated and distributed | | 8, 9 | • | |
201-3 Defined benefit plan obligations and other retirement plans | Annual Report (p. 355) | ||||
Environment | |||||
Adaptation to Climate Change | |||||
GRI 103 Management Approach | 103-1 Explanation of the material topics and its boundaries | Sustainable Development Report a. Why the topic is material: (p. 48) b. Boundaries: (p. 48) c. Specific limitation regarding the topic Boundary: None | • | ||
103-2 The management approach and its components | Sustainable Development Report a. How the organization manages the topic: (p. 51) b. The purpose of the management approach: c. Management Approach: (p. 48) | ||||
103-3 Evaluation of the management approach | a-i Evaluation: Internal review & external verification a-ii. Results: Sustainable Development Report (p. 52) a-iii. Major Adjustments: Development of a dedicated management approach | ||||
GRI 201 Economic performance | 201-2 Financial implications and other risks and opportunities for the organization's activities due to climate change | - | 13 | The Company has already started the implementation of a study to identify the risks and opportunities from the consequences of climate change in its activity, following the recommendations of the Task Force on Climate - Related Financial Disclosures (TCFD). At the same time, it has joined the international initiative CDP Climate Change in 2021. The available data on the GRI 201-2 are presented in the section "Adaptation to climate change". Extensive data for full compliance with GRI 201-2 are expected within the next Sustainable Development Report. | |
Energy & Air emissions | |||||
GRI 103 Management Approach | 103-1 Explanation of the material topics and its boundaries | Sustainable Development Report a. Why the topic is material: (p. 54) b. Boundaries: (p. 54) c. Specific limitation regarding the topic Boundary: None | • | ||
103-2 The management approach and its components | Sustainable Development Report a. How the organization manages the topic: (p. 54) b. The purpose of the management approach: c. Management Approach: (p. 54) | ||||
103-3 Evaluation of the management approach | a-i Evaluation: Internal review & external verification a-ii. Results: Sustainable Development Report (p. 55) a-iii. Major Adjustments: Development of a dedicated management approach | ||||
GRI 302 Energy | 302-1 Energy consumption within the organization | Sustainable Development Report (p. 56) | 7, 8, 12, 13 | • | |
302-3 Energy intensity | Sustainable Development Report (p. 56) | 7, 8, 12, 13 | • | ||
GRI 305 Emissions | 305-1 Direct (Scope 1) GHG emissions | Sustainable Development Report (p. 57) | 3, 12, 13, 14, 15 | • | |
305-2 Energy indirect (Scope 2) GHG emissions | Sustainable Development Report (p. 57) | 3, 12, 13, 14, 15 | • | ||
305-3 Other indirect (Scope 3) GHG emissions | Sustainable Development Report (p. 57) | 3, 12, 13, 14, 15 | |||
305-4 GHG emissions intensity | Sustainable Development Report (p. 58) | 13, 14, 15 | • | ||
305-6 Emissions of ozonedepleting substances (ODS) | There are no such emissions. | 3, 12 | |||
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | Sustainable Development Report (p. 57) | 3, 12, 14, 15 | • | ||
Ecological Impacts | |||||
GRI 103 Management Approach | 103-1 Explanation of the material topics and its boundaries | Sustainable Development Report a. Why the topic is material: (p. 69) b. Boundaries: (p. 69) c. Specific limitation regarding the topic Boundary: None | • | ||
103-2 The management approach and its components | Sustainable Development Report a. How the organization manages the topic: (p. 69) b. The purpose of the management approach: c. Management Approach: (p. 69) | ||||
103-3 Evaluation of the management approach | a-i Evaluation: Internal review & external verification a-ii. Results: Sustainable Development Report (p. 71) a-iii. Major Adjustments: Development of a dedicated management approach | ||||
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 | Sustainable Development Report (p. 72) | • | ||
304-2 Significant impacts of activities, products, and services on biodiversity | Sustainable Development Report (p. 72) | • | |||
Circular Economy | |||||
GRI 103 Management Approach | 103-1 Explanation of the material topics and its boundaries | Sustainable Development Report a. Why the topic is material: (p. 64) b. Boundaries: (p. 64) c. Specific limitation regarding the topic Boundary: None | • | ||
103-2 The management approach and its components | Sustainable Development Report a. How the organization manages the topic: (p. 64) b. The purpose of the management approach: (p. 64) c. Management Approach: (p. 64) | ||||
103-3 Evaluation of the management approach | a-i Evaluation: Internal review & external verification a-ii. Results: Sustainable Development Report (p. 65) a-iii. Major Adjustments: Development of a dedicated management approach | ||||
GRI 306 2020 Waste | 306-1 Waste generation and significant waste-related impacts | Sustainable Development Report (p. 64-65) | 3, 6, 12 | • | |
306-2 Management of significant waste-related impacts | Sustainable Development Report (p. 64-65) | 3, 6, 12 | • | ||
306-3 Waste generated | Sustainable Development Report (p. 65, 66) | 3, 6, 12 | • | ||
306-4 Waste diverted from disposal | Sustainable Development Report (p. 65, 66) | 3, 6, 12 | • | ||
306-5 Waste directed to disposal | Sustainable Development Report (p. 65, 66) | 3, 6, 12 | • | ||
Water Management | |||||
GRI 103 Management Approach | 103-1 Explanation of the material topics and its boundaries | Sustainable Development Report a. Why the topic is material: (p. 60) b. Boundaries: (p. 60) c. Specific limitation regarding the topic Boundary: None | • | ||
103-2 The management approach and its components | Sustainable Development Report a. How the organization manages the topic: (p. 60) b. The purpose of the management approach: (p. 60) c. Management Approach: (p. 60) | ||||
103-3 Evaluation of the management approach | a-i Evaluation: Internal review & external verification a-ii. Results: Sustainable Development Report (p. 61) a-iii. Major Adjustments: Development of a dedicated management approach | ||||
GRI 303 Water | 303-1 Interactions with water as a shared resource | Sustainable Development Report (p. 60-61) | 6, 12 | • | |
303-2 Management of water discharge-related impacts | Sustainable Development Report (p. 61) | 6, 12 | • | ||
303-3 Water withdrawal | Sustainable Development Report (p. 62) | 6 | • | ||
303-4 Water discharge | Sustainable Development Report (p. 61, 62) | 6 | • | ||
303-5 Water consumption | Sustainable Development Report (p. 63) | 6 | • | ||
Pollution Prevention | |||||
GRI 103 Management Approach | 103-1 Explanation of the material topics and its boundaries | Sustainable Development Report a. Why the topic is material: (p. 67) b. Boundaries: (p. 67) c. Specific limitation regarding the topic Boundary: None | • | ||
103-2 The management approach and its components | Sustainable Development Report a. How the organization manages the topic: (p. 67) b. The purpose of the management approach: c. Management Approach: (p. 67) | ||||
103-3 Evaluation of the management approach | a-i Evaluation: Internal review & external verification a-ii. Results: Sustainable Development Report (p. 68) a-iii. Major Adjustments: Development of a dedicated management approach | ||||
MYTILINEOS - Internal index | Incidents involving small - scale, localised spills | Sustainable Development Report (p. 68) | 3, 6, 12, 14, 15 | ||
Other significant Environmental topics | |||||
GRI 301 Materials | 301-1 Materials used by weight or volume | Sustainable Development Report (p. 73) | 8, 12 | • | |
301-2 Recycled input materials used | Sustainable Development Report (p. 73) | 8, 12 | • | ||
Society | |||||
Occupational Health and Safety | |||||
GRI 103 Management Approach | 103-1 Explanation of the material topics and its boundaries | a. Why the topic is material: b. Boundaries: Sustainable Development Report (p. 80) c. Specific limitation regarding the topic Boundary: None | • | ||
103-2 The management approach and its components | Sustainable Development Report a. How the organization manages the topic: (p. 80) b. The purpose of the management approach: (p. 80) c. Management Approach: (p. 80, 82, 83, 84) | ||||
103-3 Evaluation of the management approach | a-i Evaluation: Internal review & external verification a-ii. Results: Sustainable Development Report (p. 82) a-iii. Major Adjustments: Development of a dedicated management approach | ||||
GRI 403 Occupational Health and Safety 2018 | 403-1 Occupational health and safety management system | Sustainable Development Report (p. 81) | 8 | • | |
403-2 Hazard identification, risk assessment, and incident investigation | Sustainable Development Report (p. 81) | 8 | • | ||
403-3 Occupational health services | Sustainable Development Report (p. 81) | 8 | • | ||
403-4 Worker participation, consultation, and communication on occupational health and safety | Sustainable Development Report (p. 82) | 8, 16 | • | ||
403-5 Worker training on occupational health and safety | Sustainable Development Report (p. 83, 84) | 8 | • | ||
403-6 Promotion of worker health | Sustainable Development Report (p. 81) | 3, 8 | • | ||
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Sustainable Development Report (p. 81) | 8 | • | ||
403-8 Workers covered by an occupational health and safety management system | Sustainable Development Report (p. 81) | 8 | • | ||
403-9 Work-related injuries | Sustainable Development Report (p. 83, 84) | 3, 8, 16 | • | ||
403-10 Work-related ill health | Sustainable Development Report (p. 82, 83) | 3, 8, 16 | • | ||
Employment | |||||
GRI 103 Management Approach | 103-1 Explanation of the material topics and its boundaries | Sustainable Development Report a. Why the topic is material: (p. 86) b. Boundaries: (p. 86) c. Specific limitation regarding the topic Boundary: None | • | ||
103-2 The management approach and its components | Sustainable Development Report a. How the organization manages the topic: (p. 86) b. The purpose of the management approach: (p. 86) c. Management Approach: (p. 86) | ||||
103-3 Evaluation of the management approach | a-i Evaluation: Internal review & external verification a-ii. Results: Sustainable Development Report (p. 88) a-iii. Major Adjustments: Development of a dedicated management approach | ||||
GRI 401 Employment | 401-1 New employee hires and employee turnover | Sustainable Development Report (p. 89) | 5, 8, 10 | • | |
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees | Sustainable Development Report (p. 87) | 3, 5, 8 | • | ||
401-3 Parental leave | Sustainable Development Report (p. 88) | 5, 8 | |||
GRI 402 Labor/ Management Relations | 402-1 Minimum notice periods regarding operational changes | Sustainable Development Report (p. 87) a. (p. 87) | 8 | ||
Human Rights | |||||
GRI 103 Management Approach | 103-1 Explanation of the material topics and its boundaries | Sustainable Development Report a. Why the topic is material: (p. 90) b. Boundaries: (p. 90) c. Specific limitation regarding the topic Boundary: None | • | ||
103-2 The management approach and its components | Sustainable Development Report a. How the organization manages the topic: (p. 90) b. The purpose of the management approach: (p. 90) c. Management Approach: (p. 90) | ||||
103-3 Evaluation of the management approach | a-i Evaluation: Internal review & external verification a-ii. Results: Sustainable Development Report (p. 91) a-iii. Major Adjustments: Development of a dedicated management approach | ||||
GRI 406 Non - discrimination | 406-1 Incidents of discrimination and corrective actions taken | Sustainable Development Report (p. 93) | 5, 8 | • | |
GRI 407 Freedom of Association and Collective Bargaining | 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | Sustainable Development Report (p. 93) | 8 | ||
GRI 408 Child Labor | 408-1 Operations and suppliers at significant risk for incidents of child labor | Sustainable Development Report (p. 93) | 8, 16 | ||
GRI 409 Forced or Compulsory Labor | 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor | Sustainable Development Report (p. 93) | 8 | ||
GRI 412 Human Rights Assessment | 412-1 Operations that have been subject to human rights reviews or impact assessments | Sustainable Development Report (p. 91) | • | ||
Equal Opportunities | |||||
GRI 103 Management Approach | 103-1 Explanation of the material topics and its boundaries | Sustainable Development Report a. Why the topic is material: (p. 94) b. Boundaries: (p. 94) c. Specific limitation regarding the topic Boundary: None | • | ||
103-2 The management approach and its components | Sustainable Development Report a. How the organization manages the topic: (p. 94) b. The purpose of the management approach: (p. 94) c. Management Approach: (p. 94) | ||||
103-3 Evaluation of the management approach | a-i Evaluation: Internal review & external verification a-ii. Results: Sustainable Development Report (p. 95) a-iii. Major Adjustments: Development of a dedicated management approach | ||||
GRI 405 Diversity and Equal Opportunity | 405-1 Diversity of governance bodies and employees | Sustainable Development Report (p. 95) | 5, 8 | • | |
405-2 Ratio of basic salary and remuneration of women to men | Sustainable Development Report (p. 95) | 5, 8, 10 | |||
Sustainability of local communities | |||||
GRI 103 Management Approach | 103-1 Explanation of the material topics and its boundaries | Sustainable Development Report a. Why the topic is material: (p. 96) b. Boundaries: (p. 96) c. Specific limitation regarding the topic Boundary: None | • | ||
103-2 The management approach and its components | Sustainable Development Report a. How the organization manages the topic: (p. 96) b. The purpose of the management approach: (p. 96) c. Management Approach: (p. 97) | ||||
103-3 Evaluation of the management approach | a-i Evaluation: Internal review & external verification a-ii. Results: Sustainable Development Report (p. 97) a-iii. Major Adjustments: Development of a dedicated management approach | ||||
GRI 203Indirect Economic Impacts | 203-1 Infrastructure investments and services supported | Sustainable Development Report (p. 98) | 5, 9, 11 | • | |
GRI 413Local Communities | 413-1 Operations with local community engagement, impact assessments, and development programs | Sustainable Development Report (p. 98) | • | ||
GRI 415Public Policy | 415-1 Political contributions | Not allowed under the Company's Code of Conduct | 16 | ||
Responsible Supply Chain | |||||
GRI 103 Management Approach | 103-1 Explanation of the material topics and its boundaries | Sustainable Development Report a. Why the topic is material: (p. 101) b. Boundaries: (p. 101) c. Specific limitation regarding the topic Boundary: None | • | ||
103-2 The management approach and its components | Sustainable Development Report a. How the organization manages the topic: (p. 101) b. The purpose of the management approach: (p. 101) c. Management Approach: (p. 101) | ||||
103-3 Evaluation of the management approach | a-i Evaluation: Internal review & external verification a-ii. Results: Sustainable Development Report (p. 102) a-iii. Major Adjustments: Development of a dedicated management approach | ||||
GRI 204 | 204-1 Proportion of spending on local suppliers | Sustainable Development Report (p. 102-103) | 8 | • | |
GRI 308 Supplier Environmental Assessment | 308-1 New suppliers that were screened using environmental criteria | Sustainable Development Report (p. 102) | 12 | ||
GRI 414 Supplier Social Assessment | 414-1 New suppliers that were screened using social criteria | Sustainable Development Report (p. 102) | 12 | ||
Business Continuity | |||||
GRI 103 Management Approach | 103-1 Explanation of the material topics and its boundaries | Sustainable Development Report a. Why the topic is material: (p. 104) b. Boundaries: (p. 104) c. Specific limitation regarding the topic Boundary: None | • | ||
103-2 The management approach and its components | Sustainable Development Report a. How the organization manages the topic: (p. 104) b. The purpose of the management approach: (p. 104) c. Management Approach: (p. 104) | ||||
103-3 Evaluation of the management approach | a-i Evaluation: Internal review & external verification a-ii. Results: Sustainable Development Report (p. 105) a-iii. Major Adjustments: Development of a dedicated management approach | ||||
MYTILINEOS - Internal Index | Implementation of Emergency Preparedness Exercises | Sustainable Development Report (p. 105) | |||
Other significant Social topics | |||||
GRI 404Training & Education | 404-1 Average hours of training per year per employee | Sustainable Development Report (p. 106) | 4, 5, 8, 10 | • | |
404-2 Programs for upgrading employee skills and transition assistance programs | Sustainable Development Report (p. 106) | 8 | |||
404-3 Percentage of employees receiving regular performance and career development reviews | Sustainable Development Report (p. 106) | 5, 8, 10 | • | ||
GRI 416Customer Health and Safety | 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services | Sustainable Development Report (p. 107) | 16 | • | |
GRI 417Marketing and Labeling | 417-1 Requirements for product and service information and labeling | Sustainable Development Report (p. 108) | 12 | • | |
417-2 Incidents of non-compliance concerning product and service information and labeling | Sustainable Development Report (p. 108) | 16 | • | ||
417-3 Incidents of non — compliance concerning marketing communications | Sustainable Development Report (p. 108) | 16 | • | ||
Governance | |||||
Regulatory Compliance | |||||
GRI 103 Management Approach | 103-1 Explanation of the material topics and its boundaries | Sustainable Development Report a. Why the topic is material: (p. 118) b. Boundaries: (p. 118) c. Specific limitation regarding the topic Boundary: None | • | ||
103-2 The management approach and its components | Sustainable Development Report a. How the organization manages the topic: (p. 118) b. The purpose of the management approach: (p. 118) c. Management Approach: (p. 118) | ||||
103-3 Evaluation of the management approach | a-i Evaluation: Internal review & external verification a-ii. Results: Sustainable Development Report (p. 119) a-iii. Major Adjustments: Development of a dedicated management approach | ||||
GRI 307 Environmental Compliance | 307-1 Non-compliance with environmental laws and regulations | Sustainable Development Report (p. 119) | 16 | • | |
GRI 419Socioeconomic Compliance | 419-1 Non-compliance with laws and regulations in the social and economic area | Sustainable Development Report (p. 119) | 16 | • | |
GRI 206Anti-competitive Behavior | 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Sustainable Development Report (p. 119) | 16 | • | |
Business Ethics | |||||
GRI 103 Management Approach | 103-1 Explanation of the material topics and its boundaries | Sustainable Development Report a. Why the topic is material: (p. 120) b. Boundaries: (p. 120) c. Specific limitation regarding the topic Boundary: None | • | ||
103-2 The management approach and its components | Sustainable Development Report a. How the organization manages the topic: (p. 120) b. The purpose of the management approach: (p. 120) c. Management Approach: (p. 120) | ||||
103-3 Evaluation of the management approach | a-i Evaluation: Internal review & external verification a-ii. Results: Sustainable Development Report (p. 121) a-iii. Major Adjustments: Development of a dedicated management approach | ||||
GRI 205Anti-corruption | 205-3 Confirmed incidents of corruption and actions taken | Sustainable Development Report (p. 121) | 16 | • | |
Other significant Governance topics | |||||
GRI 418Customer Privacy | 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data | Sustainable Development Report (p. 123) | 16 | • |