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GRI index

GRI Report Application Levels

In preparing this report, we have made reference to the third version of the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines, known as G3, and been guided by its principles of materiality, stakeholder inclusiveness, sustainability context and completeness, and the qualities of balance, comparability, accuracy, timeliness, clarity and reliability.

The G3 guidelines define three application levels for reports and allow self-assessment against them. We have self-assessed our report as Level C+.

1. Strategy and Analysis

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1.1 Statement from the most senior decision-maker of the organisation (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organisation and its strategy.

2. Organisational Profile

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2.1 Name of the organisation.
2.2 Primary brands, products, and/or services.
2.3 Operational structure of the organisation, including main divisions, operating companies, subsidiaries, and joint ventures.
2.4 Location of organisation's headquarters.
2.5 Number of countries where the organisation operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.
2.6 Nature of ownership and legal form.
2.7 Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).
2.8 Scale of the reporting organisation, including: Number of employees; Net sales (for private sector organisations) or net revenues (for public sector organisations); Total capitalisation broken down in terms of debt and equity (for private sector organisations); and Quantity of products or services provided.
2.9 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 organisations).
2.10 Awards received in the reporting period.

3. Report Parameters

Report Profile

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3.1 Reporting period (e.g., fiscal/calendar year) for information provided.
3.2 Date of most recent previous report (if any).
3.3 Reporting cycle (annual, biennial, etc.).
3.4 Contact point for questions regarding the report or its contents.

Report Scope and Boundary

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3.5 Process for defining report content, including: Determining materiality; Prioritising topics within the report; and Identifying stakeholders the organisation expects to use the report.
3.6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance.
3.7 State any specific limitations on the scope or boundary of the report.
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 organisations.

GRI Content Index

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3.12 Table identifying the location of the Standard Disclosures in the report.

Assurance

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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 organisation and the assurance provider(s).

4. Governance, Commitments and Engagement

Governance

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4.1 Governance structure of the organisation, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organisational oversight.
4.2 Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organisation's management and the reasons for this arrangement).
4.3 For organisations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members.
4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.

Stakeholder Engagement

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4.14 List of stakeholder groups engaged by the organisation.
4.15 Basis for identification and selection of stakeholders with whom to engage.

5. Management Approach and Performance Indicators

Economic

Market Presence

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EC7Fully reported Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation.

Environmental

Energy

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EN3Fully reported Direct energy consumption by primary energy source.
EN4 Indirect energy consumption by primary source.

Water

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EN8Fully reported Total water withdrawal by source.

Biodiversity

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(EN14) Strategies, current actions, and future plans for managing impacts on biodiversity.

Emissions, Effluents and Waste

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EN16Fully reported Total direct and indirect greenhouse gas emissions by weight.
EN17 Other relevant indirect greenhouse gas emissions by weight.
EN20Fully reported NO, SO, and other significant air emissions by type and weight.
EN21Fully reported Total water discharge by quality and destination.
EN23Fully reported Total number and volume of significant spills.

Labour Practices and Decent Work

Employment

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LA1Fully reported Total workforce by employment type, employment contract, and region.

Occupational Health and Safety

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LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region.

Training and education

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LA10Fully reported Average hours of training per year per employee by employee category.
(LA12) Percentage of employees receiving regular performance and career development reviews.

Human Rights

Security Practices

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(HR8) Percentage of security personnel trained in the organisation's policies or procedures concerning aspects of human rights that are relevant to operations.

Society

Community

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SO1Fully reported Nature, scope, and effectiveness of any programmes and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting.