Disclosure |
Reporting requirements |
Corresponding part |
ECONOMIC |
GRI 201: Economic Performance 2016 |
201-1 Direct economic value generated and distributed |
a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization's global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components:
i. Direct economic value generated: revenues;
ii. Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments;
iii. Economic value retained: ‘direct economic value generated' less ‘economic value distributed'.
b. Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance.
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Annual Consolidated Financial Statements
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201-2 Financial implications and other risks and opportunities due to climate change |
a. Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including:
i. a description of the risk or opportunity and its classification as either physical, regulatory, or other;
ii. a description of the impact associated with the risk or opportunity;
iii. the financial implications of the risk or opportunity before action is taken;
iv. the methods used to manage the risk or opportunity;
v. the costs of actions taken to manage the risk or opportunity.
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Initiatives for TCFD Strategy
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201-3 Defined benefit plan obligations and other retirement plans |
a. If the plan's liabilities are met by the organization's general resources, the estimated value of those liabilities.
b. If a separate fund exists to pay the plan's pension liabilities:
i. the extent to which the scheme's liabilities are estimated to be covered by the assets that have been set aside to meet them;
ii. the basis on which that estimate has been arrived at;
iii. when that estimate was made.
c. If a fund set up to pay the plan's pension liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work towards full coverage, and the timescale, if any, by which the employer hopes to achieve full coverage.
d. Percentage of salary contributed by employee or employer.
e. Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact.
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Annual Consolidated Financial Statements
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201-4 Financial assistance received from government |
a. Total monetary value of financial assistance received by the organization from any government during the reporting period, including:
i. tax relief and tax credits;
ii. subsidies;
iii. investment grants, research and development grants, and other relevant types of grant;
iv. awards;
v. royalty holidays;
vi. financial assistance from Export Credit Agencies (ECAs);
vii. financial incentives;
viii. other financial benefits received or receivable from any government for any operation.
b. The information in 201-4-a by country.
c. Whether, and the extent to which, any government is present in the shareholding structure.
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Annual Consolidated Financial Statements
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GRI 202: Market Presence 2016 |
202-1 Ratios of standard entry level wage by gender compared to local minimum wage |
a. When a significant proportion of employees are compensated based on wages subject to minimum wage rules, report the relevant ratio of the entry level wage by gender at significant locations of operation to the minimum wage.
b. When a significant proportion of other workers (excluding employees) performing the organization's activities are compensated based on wages subject to minimum wage rules, describe the actions taken to determine whether these workers are paid above the minimum wage.
c. Whether a local minimum wage is absent or variable at significant locations of operation, by gender. In circumstances in which different minimums can be used as a reference, report which minimum wage is being used.
d. The definition used for ‘significant locations of operation'.
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202-2 Proportion of senior management hired from the local community |
a. Percentage of senior management at significant locations of operation that are hired from the local community.
b. The definition used for ‘senior management'.
c. The organization's geographical definition of ‘local'.
d. The definition used for ‘significant locations of operation'.
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Human Resources data |
GRI 203: Indirect Economic Impacts 2016 |
203-1 Infrastructure investments and services supported |
a. Extent of development of significant infrastructure investments and services supported.
b. Current or expected impacts on communities and local economies, including positive and negative impacts where relevant.
c. Whether these investments and services are commercial, in-kind, or pro bono engagements.
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Communities |
203-2 Significant indirect economic impacts |
a. Examples of significant identified indirect economic impacts of the organization, including positive and negative impacts.
b. Significance of the indirect economic impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas.
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GRI 204: Procurement Practices 2016 |
204-1 Proportion of spending on local suppliers |
a. Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation (such as percentage of products and services purchased locally).
b. The organization's geographical definition of ‘local'.
c. The definition used for ‘significant locations of operation'.
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GRI 205: Anti-corruption 2016 |
205-1 Operations assessed for risks related to corruption |
a. Total number and percentage of operations assessed for risks related to corruption.
b. Significant risks related to corruption identified through the risk assessment.
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205-2 Communication and training about anti-corruption policies and procedures |
a. Total number and percentage of governance body members that the organization's anti-corruption policies and procedures have been communicated to, broken down by region.
b. Total number and percentage of employees that the organization's anti-corruption policies and procedures have been communicated to, broken down by employee category and region.
c. Total number and percentage of business partners that the organization's anti-corruption policies and procedures have been communicated to, broken down by type of business partner and region. Describe if the organization's anti-corruption policies and procedures have been communicated to any other persons or organizations.
d. Total number and percentage of governance body members that have received training on anti- corruption, broken down by region.
e. Total number and percentage of employees that have received training on anti-corruption, broken down by employee category and region.
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Ethics and Compliance |
205-3 Confirmed incidents of corruption and actions taken |
a. Total number and nature of confirmed incidents of corruption.
b. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption.
c. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption.
d. Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases.
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Ethics and Compliance |
GRI 206: Anti-competitive Behavior 2016 |
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
a. Number of legal actions pending or completed during the reporting period regarding anti-competitive behavior and violations of anti-trust and monopoly legislation in which the organization has been identified as a participant.
b. Main outcomes of completed legal actions, including any decisions or judgments.
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Ethics and Compliance |
GRI 207: Tax 2019 |
207-1 Approach to tax |
a. A description of the approach to tax, including:
i. whether the organization has a tax strategy and, if so, a link to this strategy if publicly available;
ii. the governance body or executive-level position within the organization that formally reviews and approves the tax strategy, and the frequency of this review;
iii. the approach to regulatory compliance;
iv. how the approach to tax is linked to the business and sustainable development strategies of the organization.
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Group Taxation Strategy |
207-2 Tax governance,control, and risk management |
a. description of the tax governance and control framework, including:
i. the governance body or executive-level position within the organization accountable for compliance with the tax strategy;
ii. how the approach to tax is embedded within the organization;
iii. the approach to tax risks, including how risks are identified, managed, and monitored;
iv. how compliance with the tax governance and control framework is evaluated.
b. A description of the mechanisms for reporting concerns about unethical or unlawful behavior and the organization's integrity in relation to tax.
c. A description of the assurance process for disclosures on tax and, if applicable,a reference to the assurance report, statement, or opinion.
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Group Taxation Strategy |
207-3 Stakeholder engagement and management of concerns related to tax |
a. A description of the approach to stakeholder engagement and management of stakeholder concerns related to tax, including:
i. the approach to engagement with tax authorities;
ii. the approach to public policy advocacy on tax;
iii. the processes for collecting and considering the views and concerns of stakeholders, including external stakeholders.
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Group Taxation Strategy |
207-4 Country-by-country reporting |
a. All tax jurisdictions where the entities included in the organization's audited consolidated financial statements, or in the financial information filed on public record, are resident for tax purposes.
b. For each tax jurisdiction reported in Disclosure 207-4-a:
i. Names of the resident entities;
ii. Primary activities of the organization;
iii. Number of employees, and the basis of calculation of this number;
iv. Revenues from third-party sales;
v. Revenues from intra-group transactions with other tax jurisdictions;
vi. Profit/loss before tax;
vii. Tangible assets other than cash and cash equivalents;
viii. Corporate income tax paid on a cash basis;
ix. Corporate income tax accrued on profit/loss;
x. Reasons for the difference between corporate income tax accrued on profit/loss and the tax due if the statutory tax rate is applied to profit/loss before tax.
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Annual Consolidated Financial Statements |
ENVIRONMENT |
GRI 301: Materials 2016 |
301-1 Materials used by weight or volume |
a. Total weight or volume of materials that are used to produce and package the organization's primary products and services during the reporting period, by:
i. non-renewable materials used;
ii. renewable materials used.
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Materials |
301-2 Recycled input materials used |
a. Percentage of recycled input materials used to manufacture the organization's primary products and services.
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Waste and Circular Economy |
301-3 Reclaimed products and their packaging materials |
a. Percentage of reclaimed products and their packaging materials for each product category.
b. How the data for this disclosure have been collected.
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Waste and Circular Economy |
GRI 302: Energy 2016 |
302-1 Energy consumption within the organization |
a. Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used.
b. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used.
c. In joules, watt-hours or multiples, the total:
i. electricity consumption
ii. heating consumption
iii. cooling consumption
iv. steam consumption
d. In joules, watt-hours or multiples, the total:
i. electricity sold
ii. heating sold
iii. cooling sold
iv. steam sold
e. Total energy consumption within the organization, in joules or multiples.
f. Standards, methodologies, assumptions, and/or calculation tools used.
g. Source of the conversion factors used.
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Energy |
302-2 Energy consumption outside of the organization |
a. Energy consumption outside of the organization, in joules or multiples.
b. Standards, methodologies, assumptions, and/or calculation tools used.
c. Source of the conversion factors used.
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302-3 Energy intensity |
a. Energy intensity ratio for the organization.
b. Organization-specific metric (the denominator) chosen to calculate the ratio.
c. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling,steam, or all.
d. Whether the ratio uses energy consumption within the organization, outside of it, or both.
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Energy |
302-4 Reduction of energy consumption |
a. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all.
c. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
d. Standards, methodologies, assumptions, and/or calculation tools used.
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Energy |
302-5 Reductions in energy requirements of products and services |
a. Reductions in energy requirements of sold products and services achieved during the reporting period, in joules or multiples.
b. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
c. Standards, methodologies, assumptions, and/or calculation tools used.
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Sustainability and Products |
GRI 303: Water and Effluents 2018 |
303-1 Interactions with water as a shared resource |
a. A description of how the organization interacts with water, including how and where water is withdrawn, consumed, and discharged, and the water-related impacts caused or contributed to, or directly linked to the organization's activities, products or services by a business relationship (e.g., impacts caused by runoff).
b. A description of the approach used to identify water-related impacts, including the scope of assessments, their timeframe, and any tools or methodologies used.
c. A description of how water-related impacts are addressed, including how the organization works with stakeholders to steward water as a shared resource, and how it engages with suppliers or customers with significant water-related impacts.
d. An explanation of the process for setting any water-related goals and targets that are part of the organization's management approach, and how they relate to public policy and the local context of each area with water stress.
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Water |
303-2 Management of water discharge-related impacts |
a. A description of any minimum standards set for the quality of effluent discharge, and how these minimum standards were determined, including:
i. how standards for facilities operating in locations with no local discharge requirements were determined;
ii. any internally developed water quality standards or guidelines;
iii. any sector-specific standards considered;
iv. whether the profile of the receiving waterbody was considered.
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303-3 Water withdrawal |
a. Total water withdrawal from all areas in megaliters, and a breakdown of this total by the following sources, if applicable:
i. Surface water;
ii. Groundwater;
iii. Seawater;
iv. Produced water;
v. Third-party water.
b. Total water withdrawal from all areas with water stress in megaliters, and a breakdown of this total by the following sources, if applicable:
i. Surface water;
ii. Groundwater;
iii. Seawater;
iv. Produced water;
v. Third-party water, and a breakdown of this total by the withdrawal sources listed in i-iv.
c. A breakdown of total water withdrawal from each of the sources listed in Disclosures 303-3-a and 303-3-b in megaliters by the following categories:
i. Freshwater (≤1,000 mg/L Total Dissolved Solids);
ii. Other water (>1,000 mg/L Total Dissolved Solids).
d. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
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Water |
303-4 Water discharge |
a. Total water discharge to all areas in megaliters, and a breakdown of this total by the following types of destination, if applicable:
i. Surface water;
ii. Groundwater;
iii. Seawater;
iv. Third-party water, and the volume of this total sent for use to other organizations, if applicable.
b. A breakdown of total water discharge to all areas in megaliters by the following categories:
i. Freshwater (≤1,000 mg/L Total Dissolved Solids);
ii. Other water (>1,000 mg/L Total Dissolved Solids).
c. Total water discharge to all areas with water stress in megaliters, and a breakdown of this total by the following categories:
i.Freshwater (≤1,000 mg/L Total Dissolved Solids);
ii. Other water (>1,000 mg/L Total Dissolved Solids).
d. Priority substances of concern for which discharges are treated, including:
i. Priority substances of concern for which discharges are treated, including:
ii. the approach for setting discharge limits for priority substances of concern;
iii. number of incidents of non-compliance with discharge limits.
e. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
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303-5 Water consumption |
a. Total water consumption from all areas in megaliters.
b. Total water consumption from all areas with water stress in megaliters.
c. Change in water storage in megaliters, if water storage has been identified as having a significant water-related impact.
d. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used, including whether the information is calculated, estimated, modeled, or sourced from direct measurements, and the approach taken for this, such as the use of any sector-specific factors.
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GRI 304: Biodiversity 2016 |
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas |
a. For each operational site owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas, the following information:
i. Geographic location;
ii. Subsurface and underground land that may be owned, leased, or managed by the organization;
iii. Position in relation to the protected area (in the area, adjacent to, or containing portions of the protected area) or the high biodiversity value area outside protected areas;
iv. Type of operation (office, manufacturing or production, or extractive);
v. Size of operational site in km2 (or another unit, if appropriate)
vi. Biodiversity value characterized by the attribute of the protected area or area of high biodiversity value outside the protected area (terrestrial, freshwater, or maritime ecosystem);
vii. Biodiversity value characterized by listing of protected status (such as IUCN Protected Area Management Categories, Ramsar Convention, national legislation).
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Materials |
304-2 Significant impacts of activities, products, and services on biodiversity |
a. Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following:
i. Construction or use of manufacturing plants, mines, and transport infrastructure;
ii. Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources);
iii. Introduction of invasive species, pests, and pathogens;
iv. Reduction of species;
v. Habitat conversion;
vi. Changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level).
b. Significant direct and indirect positive and negative impacts with reference to the following:
i. Species affected;
ii. Extent of areas impacted;
iii. Duration of impacts;
iv. Reversibility or irreversibility of the impacts.
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Materials |
304-3 Habitats protected or restored |
a. Size and location of all habitat areas protected or restored, and whether the success of the restoration measure was or is approved by independent external professionals.
b. Whether partnerships exist with third parties to protect or restore habitat areas distinct from where the organization has overseen and implemented restoration or protection measures.
c. Status of each area based on its condition at the close of the reporting period.
d. Standards, methodologies, and assumptions used.
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304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations |
a. Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the operations of the organization, by level of extinction risk:
i. Critically endangered
ii. Endangered
iii. Vulnerable
iv. Near threatened
v. Least concern
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GRI 305: Emissions 2016 |
305-1 Direct (Scope 1) GHG missions |
a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent.
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, financial control, or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.
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Initiatives for TCFD Metrics and Targets |
305-2 Energy indirect (Scope 2) GHG emissions |
a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, financial control, or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.
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Initiatives for TCFD Metrics and Targets |
305-3 Other indirect (Scope 3) GHG emissions) |
a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.
b. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.
e. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of base year emissions.
f. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
g. Standards, methodologies, assumptions, and/or calculation tools used.
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Initiatives for TCFD Metrics and Targets |
305-4 GHG emissions intensity |
a. GHG emissions intensity ratio for the organization.
b. Organization-specific metric (the denominator) chosen to calculate the ratio.
c. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
d. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
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Initiatives for TCFD Metrics and Targets |
305-5 Reduction of GHG emissions |
a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent.
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or all.
c. Base year or baseline, including the rationale for choosing it.
d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
e. Standards, methodologies, assumptions, and/or calculation tools used.
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Initiatives for TCFD Metrics and Targets |
305-6 Emissions of ozone-depleting substances (ODS) |
a. Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane) equivalent.
b. Substances included in the calculation.
c. Source of the emission factors used.
d. Standards, methodologies, assumptions, and/or calculation tools used.
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305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions |
a. Significant air emissions, in kilograms or multiples, for each of the following:
i. NOx
ii. SOx
iii. Persistent organic pollutants (POP)
iv. Volatile organic compounds (VOC)
v. Hazardous air pollutants (HAP)
vi. Particulate matter (PM)
vii. Other standard categories of air emissions identified in relevant regulations
b. Source of the emission factors used.
c. Standards, methodologies, assumptions, and/or calculation tools used.
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Air Emissions |
GRI 306: Waste 2020 |
306-1 Waste generation and significant wasterelated impacts |
a. For the organization's significant actual and potential waste-related impacts, a description of:
i. the inputs, activities, and outputs that lead or could lead to these impacts;
ii. whether these impacts relate to waste generated in the organization's own activities or to waste generated upstream or downstream in its value chain.
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Waste and Circular Economy |
306-2 Management of significant wasterelated impacts |
a. Actions, including circularity measures, taken to prevent waste generation in the organization's own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated.
b. If the waste generated by the organization in its own activities is managed by a third party, a description of the processes used to determine whether the third party manages the waste in line with contractual or legislative obligations.
c. The processes used to collect and monitor waste-related data.
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Waste and Circular Economy |
306-3 Waste generated |
a. Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste.
b. Contextual information necessary to understand the data and how the data has been compiled.
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Waste and Circular Economy |
306-4 Waste diverted from disposal |
a. Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste.
b. Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations:
i. Preparation for reuse;
ii. Recycling;
iii. Other recovery operations.
c. Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations:
i. Preparation for reuse;
ii. Recycling;
iii. Other recovery operations.
d. For each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste diverted from disposal:
i. onsite;
ii. offsite.
e. Contextual information necessary to understand the data and how the data has been compiled.
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Waste and Circular Economy |
306-5 Waste directed to disposal |
a. Total weight of waste directed to disposal in metric tons, and a breakdown of this total by composition of the waste.
b. Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations:
i. Incineration (with energy recovery);
ii. Incineration (without energy recovery);
iii. Landfilling;
iv. Other disposal operations.
c. Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of this total by the following disposal operations:
i. Incineration (with energy recovery);
ii. Incineration (without energy recovery);
iii. Landfilling;
iv. Other disposal operations.
d. For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste directed to disposal:
i. onsite;
ii. offsite.
e. Contextual information necessary to understand the data and how the data has been compiled.
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Waste and Circular Economy |
GRI 307: Environmental Compliance 2016 |
307-1 Non-compliance with environmental laws and regulations |
a. Significant fines and non-monetary sanctions for non-compliance with environmental laws and/or regulations in terms of:
i. total monetary value of significant fines;
ii. total number of non-monetary sanctions;
iii. cases brought through dispute resolution mechanisms.
b. If the organization has not identified any non-compliance with environmental laws and/or regulations, a brief statement of this fact is sufficient.
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Environmental Compliance |
GRI 308: Supplier Environmental Assessment 2016 |
308-1 New suppliers that were screened using environmental criteria |
a. Percentage of new suppliers that were screened using environmental criteria.
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Sustainable Supply Chains |
308-2 Negative environmental impacts in the supply chain and actions taken |
a. Number of suppliers assessed for environmental impacts.
b. Number of suppliers identified as having significant actual and potential negative environmental impacts.
c. Significant actual and potential negative environmental impacts identified in the supply chain.
d. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment.
e. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why.
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Sustainable Supply Chains
NSG Group Sustainable Supply Chain Charter
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SOCIAL |
GRI 401: Employment 2016 |
401-1 Employment |
a. Total number and rate of new employee hires during the reporting period, by age group, gender and region.
b. Total number and rate of employee turnover during the reporting period, by age group, gender and region.
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Human Resources data
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401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees |
a. Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation. These include, as a minimum:
i. life insurance;
ii. health care;
iii. disability and invalidity coverage;
iv. parental leave;
v. retirement provision;
vi. stock ownership;
vii. others.
b. The definition used for ‘significant locations of operation'.
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401-3 Parental leave |
a. Total number of employees that were entitled to parental leave, by gender.
b. Total number of employees that took parental leave, by gender.
c. Total number of employees that returned to work in the reporting period after parental leave ended, by gender.
d. Total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender.
e. Return to work and retention rates of employees that took parental leave, by gender.
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Human Resources data
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GRI 402: Labor/Management Relations 2016 |
402-1 Minimum notice periods regarding operational changes |
a. Minimum number of weeks' notice typically provided to employees and their representatives prior to the implementation of significant operational changes that could substantially affect them.
b. For organizations with collective bargaining agreements, report whether the notice period and provisions for consultation and negotiation are specified in collective agreements.
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NSG Group Code of Ethics
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GRI 403: Occupational Health and Safety 2016 |
403-1 Occupational health and safety management system |
a. A statement of whether an occupational health and safety management system has been implemented, including whether:
i. the system has been implemented because of legal requirements and, if so, a list of the requirements;
ii. the system has been implemented based on recognized risk management and/or management system standards/guidelines and, if so, a list of the standards/guidelines.
b. A description of the scope of workers, activities, and workplaces covered by the occupational health and safety management system, and an explanation of whether and, if so, why any workers, activities, or workplaces are not covered.
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Health and Safety(NSG Group’s initiatives for safety "NABIS") |
403-2 Hazard identification, risk assessment, and incident investigation |
a. A description of the processes used to identify work-related hazards and assess risks on a routine and non-routine basis, and to apply the hierarchy of controls in order to eliminate hazards and minimize risks, including:
i. how the organization ensures the quality of these processes, including the competency of persons who carry them out;
ii. how the results of these processes are used to evaluate and continually improve the occupational health and safety management system.
b. A description of the processes for workers to report work-related hazards and hazardous situations, and an explanation of how workers are protected against reprisals.
c. A description of the policies and processes for workers to remove themselves from work situations that they believe could cause injury or ill health, and an explanation of how workers are protected against reprisals.
d. A description of the processes used to investigate work-related incidents, including the processes to identify hazards and assess risks relating to the incidents, to determine corrective actions using the hierarchy of controls, and to determine improvements needed in the occupational health and safety management system.
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Health and Safety (Safety organization and strategy) |
403-3 Occupational health services |
a. A description of the occupational health services' functions that contribute to the identification and elimination of hazards and minimization of risks, and an explanation of how the organization ensures the quality of these services and facilitates workers' access to them.
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Health and Safety (Safety organization and strategy) |
403-4 Worker participation, consultation, and communication on occupational health and safety |
a. A description of the processes for worker participation and consultation in the development, implementation, and evaluation of the occupational health and safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers.
b. Where formal joint management–worker health and safety committees exist, a description of their responsibilities, meeting frequency, decision-making authority, and whether and, if so, why any workers are not represented by these committees.
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Health and Safety(NSG Group’s initiatives for safety "NABIS") |
403-5 Worker training on occupational health and safety |
a. A description of any occupational health and safety training provided to workers, including generic training as well as training on specific work-related hazards, hazardous activities, or hazardous situations.
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Health and Safety(NSG Group’s initiatives for safety "NABIS") |
403-6 Promotion of worker health |
a. An explanation of how the organization facilitates workers' access to non-occupational medical and healthcare services, and the scope of access provided.
b. A description of any voluntary health promotion services and programs offered to workers to address major non-work-related health risks, including the specific health risks addressed, and how the organization facilitates workers' access to these services and programs.
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Wellbeing
Integrated report
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403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
a. A description of the organization's approach to preventing or mitigating significant negative occupational health and safety impacts that are directly linked to its operations, products or services by its business relationships, and the related hazards and risks.
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Health and Safety(Moving safety to the next level)
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403-8 Workers covered by an occupational health and safety management system |
a. If the organization has implemented an occupational health and safety management system based on legal requirements and/or recognized standards/guidelines:
i. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organization, who are covered by such a system;
ii. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organization, who are covered by such a system that has been internally audited;
iii. the number and percentage of all employees and workers who are not employees but whose work and/or workplace is controlled by the organization, who are covered by such a system that has been audited or certified by an external party.
b. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
c. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
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Health and Safety(NSG Group’s initiatives for safety "NABIS")
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403-9 Work-related injuries |
a. For all employees:
i. The number and rate of fatalities as a result of work-related injury;
ii. The number and rate of high-consequence work-related injuries (excluding fatalities);
iii. The number and rate of recordable work-related injuries;
iv. The main types of work-related injury;
v. The number of hours worked.
b. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
i. The number and rate of fatalities as a result of work-related injury;
ii. The number and rate of high-consequence work-related injuries (excluding fatalities);
iii. The number and rate of recordable work-related injuries;
iv. The main types of work-related injury;
v. The number of hours worked.
c. The work-related hazards that pose a risk of high-consequence injury, including:
i. how these hazards have been determined;
ii. which of these hazards have caused or contributed to high-consequence injuries during the reporting period;
iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.
d. Any actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of controls.
e. Whether the rates have been calculated based on 200,000 or 1,000,000 hours worked.
f. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
g. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
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Targets and Results(Reduction of Significant Injury Rate)
Health and Safety(Moving safety to the next level)
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403-10 Work-related ill health |
a. For all employees:
i. The number of fatalities as a result of work-related ill health;
ii. The number of cases of recordable work-related ill health;
iii. The main types of work-related ill health.
b. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
i. The number of fatalities as a result of work-related ill health;
ii. The number of cases of recordable work-related ill health;
iii. The main types of work-related ill health.
c. The work-related hazards that pose a risk of ill health, including:
i. how these hazards have been determined;
ii. which of these hazards have caused or contributed to cases of ill health during the reporting period;
iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.
d. Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker excluded.
e. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
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Wellbeing
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GRI 404: Training and Education 2016 |
404-1 Average hours of training per year per employee |
a. Average hours of training that the organization's employees have undertaken during the reporting period, by:
i. gender;
ii. employee category.
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404-2 Programs for upgrading employee skills and transition assistance programs |
a. Type and scope of programs implemented and assistance provided to upgrade employee skills.
b. Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment.
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Integrated report |
404-3 Percentage of employees receiving regular performance and career development reviews |
a. Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period.
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Human Capital Alignment of People Strategy with Management Strategy (Talent Manegement)
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GRI 405: Diversity and Equal Opportunity 2016 |
405-1 Diversity of governance bodies and employees |
a. Percentage of individuals within the organization's governance bodies in each of the following diversity categories:
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;
iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).
b. Percentage of employees per employee category in each of the following diversity categories:
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;
iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).
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Integrated report
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405-2 Ratio of basic salary and remuneration of women to men |
a. Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation.
b. The definition used for ‘significant locations of operation'.
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Gender Pay Gap Reporting
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GRI 406: Non-discrimination 2016 |
406-1 Incidents of discrimination and corrective actions taken |
a. Total number of incidents of discrimination during the reporting period.
b. Status of the incidents and actions taken with reference to the following:
i. Incident reviewed by the organization;
ii. Remediation plans being implemented;
iii. Remediation plans that have been implemented, with results reviewed through routine internal management review processes;
iv. Incident no longer subject to action.
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Ethics and Compliance
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GRI 407: Freedom of Association and Collective Bargaining 2016 |
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
a. Operations and suppliers in which workers' rights to exercise freedom of association or collective bargaining may be violated or at significant risk either in terms of:
i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.
b. Measures taken by the organization in the reporting period intended to support rights to exercise freedom of association and collective bargaining.
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NSG Group Code of Ethics
NSG Group Sustainable Supply Chain Charter
Respect for Human Rights
Human rights policy
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GRI 408: Child Labor 2016 |
408-1 Operations and suppliers at significant risk for incidents of child labor |
a. Operations and suppliers considered to have significant risk for incidents of:
i. child labor;
ii. young workers exposed to hazardous work.
b. Operations and suppliers considered to have significant risk for incidents of child labor either in terms of:
i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.
c. Measures taken by the organization in the reporting period intended to contribute to the effective abolition of child labor.
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NSG Group Code of Ethics
NSG Group Sustainable Supply Chain Charter
Respect for Human Rights
Human rights policy
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GRI 409: Forced or Compulsory Labor 2016 |
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor |
a. Operations and suppliers considered to have significant risk for incidents of forced or compulsory labor either in terms of:
i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.
b. Measures taken by the organization in the reporting period intended to contribute to the elimination of all forms of forced or compulsory labor.
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NSG Group Code of Ethics
NSG Group Sustainable Supply Chain Charter
Respect for Human Rights
Human rights policy
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GRI 410: Security Practices 2016 |
410-1 Security personnel trained in human rights policies or procedures |
a. Percentage of security personnel who have received formal training in the organization's human rights policies or specific procedures and their application to security.
b. Whether training requirements also apply to third-party organizations providing security personnel.
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GRI 411: Rights of Indigenous Peoples 2016 |
411-1 Incidents of violations involving rights of indigenous peoples |
a. Total number of identified incidents of violations involving the rights of indigenous peoples during the reporting period.
b. Status of the incidents and actions taken with reference to the following:
i. Incident reviewed by the organization;
ii. Remediation plans being implemented;
iii. Remediation plans that have been implemented, with results reviewed through routine internal management review processes;
iv. Incident no longer subject to action.
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GRI 413: Local Communities 2016 |
413-1 Operations with local community engagement, impact assessments, and development programs |
a. Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of:
i. social impact assessments, including gender impact assessments, based on participatory processes;
ii. environmental impact assessments and ongoing monitoring;
iii. public disclosure of results of environmental and social impact assessments;
iv. local community development programs based on local communities' needs;
v. stakeholder engagement plans based on stakeholder mapping;
vi. broad based local community consultation committees and processes that include vulnerable groups;
vii. works councils, occupational health and safety committees and other worker representation bodies to deal with impacts;
viii. formal local community grievance processes.
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Communities |
413-2 Operations with significant actual and potential negative impacts on local communities |
a. Operations with significant actual and potential negative impacts on local communities
i. the location of the operations;
ii. the significant actual and potential negative impacts of operations.
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Communities |
GRI 414: Supplier Social Assessment 2016 |
414-1 New suppliers that were screened using social criteria |
a. Percentage of new suppliers that were screened using social criteria.
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|
414-2 Negative social impacts in the supply chain and actions taken |
a. Number of suppliers assessed for social impacts.
b. Number of suppliers identified as having significant actual and potential negative social impacts.
c. Significant actual and potential negative social impacts identified in the supply chain.
d. Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as a result of assessment.
e. Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as a result of assessment, and why.
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Sustainable Supply Chains
NSG Group Sustainable Supply Chain Charter
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GRI 415: Public Policy 2016 |
415-1 Political contributions |
a. Total monetary value of financial and in-kind political contributions made directly and indirectly by the organization by country and recipient/beneficiary.
b. If applicable, how the monetary value of in-kind contributions was estimated.
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GRI 416: Customer Health and Safety 2016 |
416-1 Assessment of the health and safety impacts of product and service categories |
a. Percentage of significant product and service categories for which health and safety impacts are assessed for improvement.
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416-2 Incidents of non-compliance concerning the health and safety impacts of products and services |
a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning the health and safety impacts of products and services within the reporting period, by:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;
iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
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GRI 417: Marketing and Labeling 2016 |
417-1 Requirements for product and service information and labeling |
a. Whether each of the following types of information is required by the organization's procedures for product and service information and labeling:
i. The sourcing of components of the product or service;
ii. Content, particularly with regard to substances that might produce an environmental or social impact;
iii. Safe use of the product or service;
iv. Disposal of the product and environmental or social impacts;
v. Other (explain).
b. Percentage of significant product or service categories covered by and assessed for compliance with such procedures.
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417-2 Incidents of non-compliance concerning product and service information and labeling |
a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labeling, by:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;
iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
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417-3 Incidents of non-compliance concerning marketing communications |
a. Total number of incidents of non-compliance with regulations and/or voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;
iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identified any non-compliance with regulations and/or voluntary codes, a brief statement of this fact is sufficient.
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GRI 418: Customer Privacy 2016 |
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data |
a. Total number of substantiated complaints received concerning breaches of customer privacy, categorized by:
i. complaints received from outside parties and substantiated by the organization;
ii. complaints from regulatory bodies.
b. Total number of identified leaks, thefts, or losses of customer data.
c. If the organization has not identified any substantiated complaints, a brief statement of this fact is sufficient.
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GRI 419: Socioeconomic Compliance 2016 |
419-1 Non-compliance with laws and regulations in the social and economic area |
a. Significant fines and non-monetary sanctions for non-compliance with laws and/or regulations in the social and economic area in terms of:
i. total monetary value of significant fines;
ii. total number of non-monetary sanctions;
iii. cases brought through dispute resolution mechanisms.
b. If the organization has not identified any non-compliance with laws and/or regulations, a brief statement of this fact is sufficient.
c. The context against which significant fines and non-monetary sanctions were incurred.
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