GRI standards content index
For the Materiality Disclosures Service, GRI Services reviewed that the GRI content index is clearly presented and the references for Disclosures 102-40 to 102-49 align with appropriate sections in the body of the report.
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[GRI 102-55]
| GRI standard name | Indicator no. | Indicator name | Reporting level | Page number in the report | External audit |
|---|---|---|---|---|---|
| GRI 101. Foundation 2016 | [GRI 101 does not include any indicators] | ||||
| PROFILE DISCLOSURES | |||||
| GRI 102. General disclosures 2016 | GRI 102-1 | Name of the organization | Full | link | |
| GRI 102-2 | Activities, brands, products and services | Full | link | ||
| GRI 102-3 | Location of headquarters | Full | link | ||
| GRI 102-4 | Location of operations | Full | link | ||
| GRI 102-5 | Ownership and legal form | Full |
link link |
||
| GRI 102-6 | Markets served | Full | link | ||
| GRI 102-7 | Scale of operations | Full | link | ||
| GRI 102-8 | Information on employees and other workers | Full | link | Yes | |
| GRI 102-9 | Supply chain | Full |
link link link |
||
| GRI 102-10 | Significant changes to the organization and its supply chain | Full |
link link link link |
||
| GRI 102-11 | Precautionary principle or approach | Full |
link link link |
||
| GRI 102-12 | External initiatives | Full | link | ||
| GRI 102-13 | Membership of associations | Full | link | ||
| GRI 102-14 | Statement from senior decision-maker | Full | link | ||
| GRI 102-15 | Key impacts, risks, and opportunities | Full |
link link link link link link link |
Yes | |
| GRI 102-16 | Values, principles, standards and norms of behaviour | Full |
link link link |
Yes | |
| GRI 102-17 | Mechanisms for advice and concerns about ethics | Full |
link link |
Yes | |
| GRI 102-18 | Governance structure | Full | link | ||
| GRI 102-25 | Conflicts of interest | Full | link | ||
| GRI 102-26 | Role of highest governance body in setting purpose, values and strategy | Full |
link link |
Yes | |
| GRI 102-30 | Effectiveness of risk management processes | Full | link | Yes | |
| GRI 102-31 | Review of economic, environmental and social topics | Full | link | ||
| GRI 102-40 | List of stakeholder groups | Full | link | ||
| GRI 102-41 | Collective bargaining agreements | Full | link | ||
| GRI 102-42 | Identifying and selecting stakeholders | Full |
link link |
Yes | |
| GRI 102-43 | Approach to stakeholder engagement | Full |
link link |
||
| GRI 102-44 | Key topics and concerns raised | Full |
link link |
Yes | |
| GRI 102-45 | Entities included in the consolidated financial statements | Full | link | ||
| GRI 102-46 | Defining report content and topic boundaries | Full | link | ||
| GRI 102-47 | List of material topics | Full | link | ||
| GRI 102-48 | Restatement of information | Full | link | ||
| GRI 102-49 | Changes in reporting | Full | link | ||
| GRI 102-50 | Reporting period | Full | link | ||
| GRI 102-51 | Date of most recent report | Full | link | ||
| GRI 102-52 | Reporting cycle | Full | link | ||
| GRI 102-53 | Contact point | Full | link | ||
| GRI 102-54 | Claims of reporting in accordance with the GRI Standards | Full | link | ||
| GRI 102-55 | GRI content index | Full | link | ||
| GRI 102-56 | External assurance | Full | link | ||
| SPECIFIC DISCLOSURES ON MATERIAL TOPICS | |||||
| Economic topics | |||||
| Reporting aspect: Financial performance | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | Yes | |
| GRI 103-3 | Evaluation of the management approach | Full | link | Yes | |
| GRI 201. Economic performance 2016 | GRI 201-1 | Direct economic value generated and distributed | Full | link | |
| Reporting aspect: Market presence | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | Yes | |
| GRI 103-3 | Evaluation of the management approach | Full | link | Yes | |
| GRI 202. Market presence 2016 | GRI 202-1 | Ratio of wages of entry-level employees to the minimum wage | Full | link | Yes |
| GRI 202-2 | Proportion of senior management hired from the local community | Full | link | ||
| Reporting aspect: Indirect economic impact | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | ||
| GRI 103-3 | Evaluation of the management approach | Full | link | ||
| GRI 203. Indirect economic impacts 2016 | GRI 203-1 | Infrastructure investments and services supported | Full |
link link |
|
| Reporting aspect: Procurement practices | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | ||
| GRI 103-3 | Evaluation of the management approach | Full | link | ||
| GRI 204. Procurement practices 2016 | GRI 204-1 | Proportion of spending on local suppliers | Full | link | |
| Reporting aspect: Prevention of corruption | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | Yes | |
| GRI 103-3 | Evaluation of the management approach | Full | link | Yes | |
| GRI 205. Anti-corruption 2016 | GRI 205-1 | Operations assessed for risks related to corruption | Full | link | |
| GRI 205-2 | Communication and training about anti-corruption policies and procedures | Full |
link link link |
Yes | |
| GRI 205-3 | Confirmed incidents of corruption and actions taken | Full | link | Yes | |
| The reporting aspect: Anti-competitive behaviour | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | Yes | |
| GRI 103-3 | Evaluation of the management approach | Full | link | Yes | |
| GRI 206. Anti-competitive behaviour 2016 | GRI 206-1 | Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices | Full | link | Yes |
| Reporting aspect: Taxes | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | ||
| GRI 103-3 | Evaluation of the management approach | Full | link | ||
| GRI 207. Tax 2019 | GRI 207-1 | Approach to tax | Full | link | |
| GRI 207-2 | Tax governance, control, and risk management | Full | link | ||
| GRI 207-3 | Stakeholder engagementand management of concerns related to tax | Full | link | ||
| Environmental topics | |||||
| Reporting aspect: Materials | |||||
| GRI 103. Podejście do zarządzania 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | Yes | |
| GRI 103-3 | Evaluation of the management approach | Full | link | Yes | |
| GRI 301. Materiały 2016 | GRI 301-1 | Materials used by weight or volume | Full |
link link |
Yes |
| Reporting aspect: | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | Yes | |
| GRI 103-3 | Evaluation of the management approach | Full | link | Yes | |
| GRI 302. Energy 2016 | GRI 302-1 | Energy consumption within the organization | Full |
link link |
Yes |
| GRI 302-4 | Reduction of energy consumption | Partial | link | ||
| Reporting aspect: Water and sewage | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | ||
| GRI 103-3 | Evaluation of the management approach | Full | link | ||
| GRI 303. Water and effluents 2018 | GRI 303-5 | Water consumption | Full | link | |
| Reporting aspect: Biodiversity | |||||
| GRI 304. Biodiversity 2016 | GRI 304-1 | Operational sites owned, leased, managed or adjacent to protected areas or areas of high biodiversity value outside protected areas | Full | link | |
| Reporting aspect: Emissions | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | Yes | |
| GRI 103-3 | Evaluation of the management approach | Full | link | Yes | |
| GRI 305. Emissions 2016 | GRI 305-1 | Direct (Scope 1) GHG emissions | Full | link | Yes |
| GRI 305-2 | Energy indirect (Scope 2) GHG emissions | Full | link | ||
| GRI 305-3 | Other indirect (Scope 3) GHG emissions | Full | link | Yes | |
| GRI 305-4 | GHG emissions intensity | Full | link | ||
| GRI 305-5 | Reduction of GHG emissions | Full | link | ||
| Reporting aspect: Waste | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | Yes | |
| GRI 103-3 | Evaluation of the management approach | Full | link | Yes | |
| GRI 306. Waste 2020 | GRI 306-1 | Waste generation and significant waste-related impacts | Full | link | |
| GRI 306-2 | Management of significant waste-related impacts | Full | link | ||
| GRI 306-3 | Waste generated | Full |
link link |
Yes | |
| GRI 306-4 | Waste diverted from disposal | Partial | link | ||
| Reporting aspect: Compliance with environmental regulations | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | ||
| GRI 103-3 | Evaluation of the management approach | Full | link | ||
| GRI 307. Environmental compliance2016 | GRI 307-1 | Non-compliance with environmental laws and regulations | Full | link | |
| Reporting aspect: Environmental assessment of suppliers | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | ||
| GRI 103-3 | Evaluation of the management approach | Full | link | ||
| GRI 308. Supplier environmental assessment 2016 | GRI 308-1 | Percentage of new suppliers that were screened using environmental criteria | Partial | link | |
| Social topics | |||||
| Reporting aspect: Employment | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | Yes | |
| GRI 103-3 | Evaluation of the management approach | Full | link | Yes | |
| GRI 401. Employment 2016 | GRI 401-1 | New employee hires and employee turnover | Full |
link link |
Yes |
| GRI 401-2 | Benefits provided to employees | Full | link | Yes | |
| GRI 401-3 | Parental leave | Full | link | Yes | |
| Reporting aspect: Occupational health and safety | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | ||
| GRI 103-3 | Evaluation of the management approach | Full | link | ||
| GRI 403. Occupational health and safety 2018 | GRI 403-1 | Occupational health and safety management system | Full | link | |
| GRI 403-2 | Hazard identification, risk assessment, and incident investigation | Full | link | ||
| GRI 403-3 | Occupational health services | Full | link | ||
| GRI 403-4 | Worker participation, consultation, and communication on occupational health and safety | Full | link | ||
| GRI 403-5 | Worker training on occupational health and safety | Full | link | ||
| GRI 403-6 | Promotion of worker health | Full |
link link |
||
| GRI 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Full | link | ||
| GRI 403-9 | Work-related injuries | Full | link | ||
| The reporting aspect: Training and education | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | Yes | |
| GRI 103-3 | Evaluation of the management approach | Full | link | Yes | |
| GRI 404. Training and education 2016 | GRI 404-1 | Average hours of training per year per employee | Full | link | Yes |
| GRI 404-2 | Programs for upgrading employee skills and transition assistance programs | Full |
link link |
Yes | |
| GRI 404-3 | Percentage of employees receiving regular performance and career development reviews | Full | link | Yes | |
| Reporting aspect: Diversity and equal opportunities | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | Yes | |
| GRI 103-3 | Evaluation of the management approach | Full | link | Yes | |
| GRI 405. Diversity and equal opportunity 2016 | GRI 405-1 | Diversity of governance bodies and employees | Full |
link link link |
Yes |
| GRI 405-2 | Ratio of basic salary and remuneration of women to men | Full | link | Yes | |
| Reporting aspect: Counteracting discrimination | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full |
link link |
|
| GRI 103-2 | The management approach and its components | Full |
link link |
Yes | |
| GRI 103-3 | Evaluation of the management approach | Full |
link link |
Yes | |
| GRI 406. Non-discrimination 2016 | GRI 406-1 | Incidents of discrimination and corrective actions taken | Full | link | Yes |
| Reporting aspect: Assessment of human rights issues | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | ||
| GRI 103-3 | Evaluation of the management approach | Full | link | ||
| GRI 412. Human rights assessment2016 | GRI 412-2 | Employee training on human rights policies or procedures | Full |
link link |
|
| Reporting aspect: Local community | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | Yes | |
| GRI 103-3 | Evaluation of the management approach | Full | link | Yes | |
| GRI 413. Local communities 2016 | GRI 413-1 | Operations with local community engagement, impact assessments, and development programs | Full |
link link |
Yes |
| Reporting aspect: Social assessment of suppliers | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | ||
| GRI 103-3 | Evaluation of the management approach | Full | link | ||
| GRI 414. Supplier social assessment 2016 | GRI 414-1 | New suppliers that were screened using social criteria | Partial | link | |
| Reporting aspect: Marketing and labelling of products and services | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | ||
| GRI 103-3 | Evaluation of the management approach | Full | link | ||
| GRI 417. Marketing and labelling 2016 | GRI 417-1 | Requirements for product and service information and labelling | Full |
link link |
|
| GRI 417-3 | Incidents of non-compliance concerning marketing communications | Full | link | ||
| Reporting aspect: Client privacy | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full |
link link |
|
| GRI 103-2 | The management approach and its components | Full |
link link |
Yes | |
| GRI 103-3 | Evaluation of the management approach | Full |
link link |
Yes | |
| GRI 418. Customerprivacy 2016 | GRI 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Full | link | Yes |
| Reporting aspect: Compliance with socio-economic regulations | |||||
| GRI 103. Management approach 2016 | GRI 103-1 | Explanations of the material topic and its boundary | Full | link | |
| GRI 103-2 | The management approach and its components | Full | link | ||
| GRI 103-3 | Evaluation of the management approach | Full | link | ||
| GRI 419. Socioeconomic compliance2016 | GRI 419-1 | Non-compliance with the laws and regulations in the social and economic area | Full |
link link link link |
|
| Specific standard disclosures for the sector | |||||
| Sector topic: Product portfolio | |||||
| FS5 | Interactions with clients/ investees/ business partners regarding environmental and social risks and opportunities | Full |
link link |
||
| Sector topic: Local communities | |||||
| FS13 | Access points in low-populated or economically disadvantaged areas by type | Full | link | Yes | |
| FS14 | Initiatives to improve access to financial services for disadvantaged people | Full | link | Yes | |
| Sector topic: Product and service labelling | |||||
| FS15 | Policies for the fair design and sale of financial products and services | Full | link | Yes | |
| FS16 | Initiatives to enhance financial literacy by type of beneficiary | Full |
link link |
||