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Standard disclosures |
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Social: Labor Practices and Decent Work |
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Disclosure on Management Approach |
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LA1 Total workforce by employment type, employment contract, and region. |
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LA2 Total number and rate of employee turnover by age group, gender, and region. |
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LA3 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations. |
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LA4 Percentage of employees covered by collective bargaining agreements.13 |
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LA5 Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements.1 |
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LA6 Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs. |
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LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region. |
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LA8 Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases. |
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LA9 Health and safety topics covered in formal agreements with trade unions. |
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LA10 Average hours of training per year per employee by employee category. |
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LA11 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings. |
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LA12 Percentage of employees receiving regular performance and career development reviews. |
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LA13 Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity. |
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LA14 Ratio of basic salary of men to women by employee category. |
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Social: Human Rights |
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Disclosure on Management Approach |
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HR1 Percentage and total number of significant investment agreements that include human rights clauses or that have undergone human rights screening. 2 |
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HR2 Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken. |
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HR3 Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.3 |
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HR4 Total number of incidents of discrimination and actions taken. |
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HR5 Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights. |
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HR6 Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor. |
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HR7 Operations identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of forced or compulsory labor. |
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HR8 Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations. 12 |
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HR9 Total number of incidents of violations involving rights of indigenous people and actions taken.12 |
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Social: Society |
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Disclosure on Management Approach |
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SO1 Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting. |
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SO2 Percentage and total number of business units analyzed for risks related to corruption. |
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SO3 Percentage of employees trained in organization's anti-corruption policies and procedures. |
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SO4 Actions taken in response to incidents of corruption.4 |
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SO5 Public policy positions and participation in public policy development and lobbying. |
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SO6 Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country. |
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SO7 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes. |
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SO8 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations. 5 |
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Social: Product Responsibility |
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Disclosure on Management Approach |
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PR1 Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures. |
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PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes. 6 |
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PR3 Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements. |
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PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. 7 |
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PR5 Practices related to customer satisfaction, including results of surveys measuring customer satisfaction. |
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PR6 Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship. 8 |
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PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes. 9 |
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PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. 10 |
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PR9 Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services. |
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