GRI Standards Content Index

1. i. geographic locations where products and services are offered;
2. ii. sectors served;
3. iii. types of customers and beneficiaries.

1. ⅰ. total number of employees;
2. ⅱ. total number of operations;
3. ⅲ. net sales (for private sector organizations) or net revenues (for public sector organizations);
4. ⅳ. total capitalization (for private sector organizations) broken down in terms of debt and equity;
5. ⅴ. quantity of products or services provided.

1. ⅰ. Changes in the location of, or changes in, operations, including facility openings, closings, and expansions;
2. ⅱ. Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations);
3. ⅲ. Changes in the location of suppliers, the structure of the supply chain, or relationships with suppliers, including selection and termination.

1. ⅰ. seeking advice about ethical and lawful behavior, and organizational integrity;
2. ⅱ. reporting concerns about unethical or unlawful behavior, and organizational integrity.

1. ⅰ. executive or non-executive;
2. ⅱ. independence;
3. ⅲ. tenure on the governance body;;
4. ⅳ. number of each individual's other significant positions and commitments, and the nature of the commitments;
5. ⅴ. gender;
6. ⅵ. membership of under-represented social groups;
7. ⅶ. competencies relating to economic, environmental, and social topics;
8. ⅷ. stakeholder representation.

1. ⅰ. stakeholders (including shareholders) are involved;
2. ⅰ. diversity is considered;
3. ⅲ. independence is considered;
4. ⅳ. expertise and experience relating to economic, environmental, and social topics are considered.

1. ⅰ. Cross-board membership;
2. ⅱ. Cross-shareholding with suppliers and other stakeholders;
3. ⅲ. Existence of controlling shareholder;
4. ⅳ. Related party disclosures.

1. ⅰ. Fixed pay and variable pay, including performance-based pay, equity-based pay, bonuses, and deferred or vested shares;
2. ⅱ. Sign-on bonuses or recruitment incentive payments;
3. ⅲ. Termination payments;
4. ⅳ. Clawbacks;
5. ⅴ. Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees.

1. ⅰ. how the organization has responded to those key topics and concerns, including through its reporting;
2. ⅱ. the stakeholder groups that raised each of the key topics and concerns.

1. ⅰ. ‘This report has been prepared in accordance with the GRI Standards: Core option’;
2. ⅱ. ‘This report has been prepared in accordance with the GRI Standards: Comprehensive option’.

1. ⅰ. the number of the disclosure (for disclosures covered by the GRI Standards);
2. ⅱ. the page number(s) or URL(s) where the information can be found, either within the report or in other published materials;
3. ⅲ. if applicable, and where permitted, the reason(s) for omission when a required disclosure cannot be made.

1. ⅰ. A reference to the external assurance report, statements, or opinions. If not included in the assurance report accompanying the sustainability report, a description of what has and what has not been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
2. ⅱ. The relationship between the organization and the assurance provider;
3. ⅲ. Whether and how the highest governance body or senior executives are involved in seeking external assurance for the organization's sustainability report.

1. ⅰ. where the impacts occur;
2. ⅱ. the organization's involvement with the impacts. For example, whether the organization has caused or contributed to the impacts, or is directly linked to the impacts through its business relationships.

1. ⅰ. Policies
2. ⅱ. Commitments
3. ⅲ. Goals and targets
4. ⅳ. Responsibilities
5. ⅴ. Resources
6. ⅵ. Grievance mechanisms
7. ⅶ. Specific actions, such as processes, projects, programs and initiatives

1. ⅰ. the mechanisms for evaluating the effectiveness of the management approach;
2. ⅱ. the results of the evaluation of the management approach;
3. ⅲ. any related adjustments to the management approach.

1. ⅰ. Direct economic value generated: revenues;
2. ⅱ. Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments;
3. ⅲ. Economic value retained: ‘direct economic value generated’ less ‘economic value distributed’.

1. ⅰ. a description of the risk or opportunity and its classification as either physical, regulatory, or other;
2. ⅱ. a description of the impact associated with the risk or opportunity;
3. ⅲ. the financial implications of the risk or opportunity before action is taken;
4. ⅳ. the methods used to manage the risk or opportunity;
5. ⅴ. the costs of actions taken to manage the risk or opportunity.

1. 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;
2. ⅱ. the basis on which that estimate has been arrived at;
3. ⅲ. when that estimate was made.

1. ⅰ. tax relief and tax credits;
2. ⅱ. subsidies;
3. ⅲ. investment grants, research and development grants, and other relevant types of grant;
4. ⅳ. awards;
5. ⅴ. royalty holidays;
6. ⅵ. financial assistance from Export Credit Agencies (ECAs);
7. ⅶ. financial incentives;
8. ⅷ. other financial benefits received or receivable from any government for any operation.

*No cases of corruption in FY2021

1. ⅰ. whether the organization has a tax strategy and, if so, a link to this strategy if publicly available;
2. 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;
3. ⅲ. the approach to regulatory compliance;
4. ⅳ. how the approach to tax is linked to the business and sustainable development strategies of the organization.

1. ⅰ. the governance body or executive-level position within the organization accountable for compliance with the tax strategy;
2. ⅱ. how the approach to tax is embedded within the organization;
3. ⅲ. the approach to tax risks, including how risks are identified, managed, and monitored;
4. ⅳ. how compliance with the tax governance and control framework is evaluated.

1. ⅰ. the approach to engagement with tax authorities;
2. ⅱ. the approach to public policy advocacy on tax;
3. ⅲ. the processes for collecting and considering the views and concerns of stakeholders, including external stakeholders.

1. ⅰ. Names of the resident entities;
2. ⅱ. Primary activities of the organization;
3. ⅲ. Number of employees, and the basis of calculation of this number;
4. ⅳ. Revenues from third-party sales;
5. ⅴ.Revenues from intra-group transactions with other tax jurisdictions;
6. ⅵ. Profit/loss before tax;
7. ⅶ. Tangible assets other than cash and cash equivalents;
8. ⅷ. Corporate income tax paid on a cash basis;
9. ⅸ. Corporate income tax accrued on profit/loss;
10. 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.

1. ⅰ. non-renewable materials used;
2. ⅱ. renewable materials used.

1. ⅰ. electricity consumption
2. ⅱ. heating consumption
3. ⅲ. cooling consumption
4. ⅳ. steam consumption

1. ⅰ. electricity sold
2. ⅱ. heating sold
3. ⅲ. cooling sold
4. ⅳ. steam sold

1. ⅰ. how standards for facilities operating in locations with no local discharge requirements were determined;
2. ⅱ. any internally developed water quality standards or guidelines;
3. ⅲ. any sector-specific standards considered;
4. ⅳ. whether the profile of the receiving waterbody was considered.

1. ⅰ. Surface water;
2. ⅱ. Groundwater;
3. ⅲ. Seawater;
4. ⅳ. Produced water;
5. ⅴ. Third-party water.

1. ⅰ. Surface water;
2. ⅱ. Groundwater;
3. ⅲ. Seawater;
4. ⅳ. Produced water;
5. ⅴ. Third-party water, and a breakdown of this total by the withdrawal sources listed in i-iv.

1. ⅰ. Freshwater (≤1,000 mg/L Total Dissolved Solids);
2. ⅱ. Other water (>1,000 mg/L Total Dissolved Solids).

1. ⅰ. Surface water;
2. ⅱ. Groundwater;
3. ⅲ. Seawater;
4. ⅳ. Third-party water, and the volume of this total sent for use to other organizations, if applicable.

1. ⅰ. Freshwater (≤1,000 mg/L Total Dissolved Solids);
2. ⅱ. Other water (>1,000 mg/L Total Dissolved Solids).

1. ⅰ. Freshwater (≤1,000 mg/L Total Dissolved Solids);
2. ⅱ. Other water (>1,000 mg/L Total Dissolved Solids).

1. ⅰ. how priority substances of concern were defined, and any international standard, authoritative list, or criteria used;
2. ⅱ. the approach for setting discharge limits for priority substances of concern;
3. ⅲ. number of incidents of non-compliance with discharge limits.

1. ⅰ. Geographic location;
2. ⅱ. Subsurface and underground land that may be owned, leased, or managed by the organization;
3. 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;
4. ⅳ. Type of operation (office, manufacturing or production, or extractive);
5. ⅴ. Size of operational site in km2 (or another unit, if appropriate);
6. 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);
7. ⅶ. Biodiversity value characterized by listing of protected status (such as IUCN Protected Area Management Categories, Ramsar Convention, national legislation).

1. ⅰ. Construction or use of manufacturing plants, mines, and transport infrastructure;
2. ⅱ. Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources);
3. ⅲ. Introduction of invasive species, pests, and pathogens;
4. ⅳ. Reduction of species;
5. ⅴ. Habitat conversion;
6. ⅵ. Changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level).

1. ⅰ. Species affected;
2. ⅱ. Extent of areas impacted;
3. ⅲ. Duration of impacts;
4. ⅳ. Reversibility or irreversibility of the impacts.

1. ⅰ. Critically endangered
2. ⅱ. Endangered
3. ⅲ. Vulnerable
4. ⅳ. Near threatened
5. ⅴ. Least concern

1. ⅰ. the rationale for choosing it;
2. ⅱ. emissions in the base year;
3. ⅲ. the context for any significant changes in emissions that triggered recalculations of base year emissions.

1. ⅰ. the rationale for choosing it;
2. ⅱ. emissions in the base year;
3. ⅲ. the context for any significant changes in emissions that triggered recalculations of base year emissions.

1. ⅰ. the rationale for choosing it;
2. ⅱ. emissions in the base year;
3. ⅲ. the context for any significant changes in emissions that triggered recalculations of base year emissions.

1. ⅰ. NOX
2. ⅱ. SOX
3. ⅲ. Persistent organic pollutants (POP)
4. ⅳ. Volatile organic compounds (VOC)
5. ⅴ. Hazardous air pollutants (HAP)
6. ⅵ. Particulate matter (PM)
7. ⅶ. Other standard categories of air emissions identified in relevant regulations

1. ⅰ. the inputs, activities, and outputs that lead or could lead to these impacts;
2. 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.

1. ⅰ. Preparation for reuse;
2. ⅱ. Recycling;
3. ⅲ. Other recovery operations.

1. ⅰ. Preparation for reuse;
2. ⅱ. Recycling;
3. ⅲ. Other recovery operations.

1. ⅰ. onsite;
2. ⅱ. offsite.

1. ⅰ. Incineration (with energy recovery);
2. ⅱ. Incineration (without energy recovery);
3. ⅲ. Landfilling;
4. iv. Other disposal operations.

1. ⅰ. Incineration (with energy recovery);
2. ⅱ. Incineration (without energy recovery);
3. ⅲ. Landfilling;
4. iv. Other disposal operations.

1. ⅰ. onsite;
2. ⅱ. offsite.

1. ⅰ. total monetary value of significant fines;
2. ⅱ. total number of non-monetary sanctions;
3. ⅲ. cases brought through dispute resolution mechanisms.

1. ⅰ. life insurance;
2. ⅱ. health care;
3. ⅲ. disability and invalidity coverage;
4. ⅳ. parental leave;
5. ⅴ. retirement provision;
6. ⅵ. stock ownership;
7. ⅶ. others.

1. ⅰ. region;
2. ⅱ. gender.

1. ⅰ. region;
2. ⅱ. gender.

1. ⅰ. gender;
2. ⅱ. employee category

1. ⅰ. Gender;
2. ⅱ. Age group: under 30 years old, 30-50 years old, over 50 years old;
3. ⅲ. Other indicators of diversity where relevant (such as minority or vulnerable groups).

1. ⅰ. Gender;
2. ⅱ. Age group: under 30 years old, 30-50 years old, over 50 years old;
3. ⅲ. Other indicators of diversity where relevant (such as minority or vulnerable groups).

1. ⅰ. Incident reviewed by the organization;
2. ⅱ. Remediation plans being implemented;
3. ⅲ. Remediation plans that have been implemented, with results reviewed through routine internal management review processes;
4. ⅳ. Incident no longer subject to action.

1. ⅰ. type of operation (such as manufacturing plant) and supplier;
2. ⅱ. countries or geographic areas with operations and suppliers considered at risk.

1. ⅰ. child labor;
2. ⅱ. young workers exposed to hazardous work.

1. ⅰ. type of operation (such as manufacturing plant) and supplier;
2. ⅱ. countries or geographic areas with operations and suppliers considered at risk.

1. ⅰ. type of operation (such as manufacturing plant) and supplier;
2. ⅱ. countries or geographic areas with operations and suppliers considered at risk.

1. ⅰ. Incident reviewed by the organization;
2. ⅱ. Remediation plans being implemented;
3. ⅲ. Remediation plans that have been implemented, with results reviewed through routine internal management review processes;
4. ⅳ. Incident no longer subject to action.

1. ⅰ. social impact assessments, including gender impact assessments, based on participatory processes;
2. ⅱ. environmental impact assessments and ongoing monitoring;
3. ⅲ. public disclosure of results of environmental and social impact assessments;
4. ⅳ. local community development programs based on local communities' needs;
5. ⅴ. stakeholder engagement plans based on stakeholder mapping;
6. ⅵ. broad based local community consultation committees and processes that include vulnerable groups;
7. ⅶ. works councils, occupational health and safety committees and other worker representation bodies to deal with impacts;
8. ⅷ. formal local community grievance processes.

1. ⅰ. the location of the operations;
2. ⅱ. the significant actual and potential negative impacts of operations.

1. ⅰ. incidents of non-compliance with regulations resulting in a fine or penalty;
2. ⅱ. incidents of non-compliance with regulations resulting in a warning;
3. ⅲ. incidents of non-compliance with voluntary codes.

1. ⅰ. The sourcing of components of the product or service;
2. ⅱ. Content, particularly with regard to substances that might produce an environmental or social impact;
3. ⅲ. Safe use of the product or service;
4. ⅳ. Disposal of the product and environmental or social impacts;
5. ⅴ. Other (explain).

1. ⅰ. incidents of non-compliance with regulations resulting in a fine or penalty;
2. ⅱ. incidents of non-compliance with regulations resulting in a warning;
3. ⅲ. incidents of non-compliance with voluntary codes.

1. ⅰ. incidents of non-compliance with regulations resulting in a fine or penalty;
2. ⅱ. incidents of non-compliance with regulations resulting in a warning;
3. ⅲ. incidents of non-compliance with voluntary codes.

1. ⅰ. complaints received from outside parties and substantiated by the organization;
2. ⅱ. complaints from regulatory bodies.

1. ⅰ. total monetary value of significant fines;
2. ⅱ. total number of non-monetary sanctions;
3. ⅲ. cases brought through dispute resolution mechanisms.

*No cases of violation in FY2021