sustainability reporting handbook for vietnamese companies

7/29/2019 Sustainability Reporting Handbook for Vietnamese Companies

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Ss Rr Hr Vs Cs

IN PARTNERSHIP WITH

IFC Advisory Services in East Asia and the Pacifc

State Securities

Commission of

Vietnam


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2 SuStainability RepoRting Handbook oR VietnameSe CompanieS


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3

1. Purpose of this guideline 9

2. Why report? 10

3. Global standards and references 11

4. Main steps in the process 20

5. What aspects of business performance should the sustainability

report cover? 28

6. Appendix 1: Mapping stakeholders and their needs 34

7. Appendix 2: Overview of a typical sustainability assurance

process35

8. Appendix 3: GRI G3 Guidelines Summary of Disclosures 37

Table of Contents


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Disclaimer

IFC, a member of the World Bank Group, is the largest global development

institution focused exclusively on the private sector. We help developing

countries achieve sustainable growth by nancing investment, providing

advisory services to businesses and governments, and mobilizing capital in

the international nancial markets.

The State Securities Commission of Vietnam is an organization under

the Ministry of Finance of Vietnam, whose purpose is to develop capital

markets, regulate securities activities, license market participants, and enforce

regulations.

The Vietnamese Sustainability Reporting Handbook was commissioned by

IFC and The State Securities Commission of Vietnam in an effort to promote

the disclosure of environmental and social information by listed companies

in Vietnam.

This Handbook is distributed with the understanding that neither the authors,

nor the organizations, countries they represent, nor the publisher are engaged

in rendering legal or nancial advice. The material in this Handbook is set outin good faith for general guidance, and no liability can be accepted for any

possible loss or expense incurred as a result of relying on the information

contained herein.

This publication is not intended to be exhaustive. The conclusions and

judgments contained in this report should not be attributed to, and do

not necessarily represent the views of, the State Securities Commission of

Vietnam, IFC or its Board of Directors or the World Bank or its Executive

Directors, or the countries they represent. IFC and the World Bank and the

State Securities Commission of Vietnam do not guarantee the accuracy of

the data in this publication and accept no responsibility for any consequences

of their use.

This Handbook is distributed subject to the condition that it shall not, by way

of trade or otherwise, be lent, re-sold, hired out, or otherwise circulated on a

commercial basis without IFCs prior consent.


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5

Foreword of the State SecuritiesCommission of Vietnam

When highlighting stock exchange-listed companies sustainability issueswe normally refer to the adoption and implementation of environmental,

social and governance policies that help minimize risks, turbulence and

improve companies long-term performance. During the last decade, many

corporations and business groups that formulated strategies to meet the

demands of investors, the government and society in a responsible manner,

have focused their resources on ensuring the sustainability aspects of

investment, operations, production and suppliers.

At a number of UN-level discussions, members of the OECD and G20 have

shown a strong commitment to strengthen long-term nancial stability and

global economic development. As a result, businesses need to raise the bar on

their environmental, social and governance performances. In the meantime,

the UN has also been actively encouraging businesses to start reporting on

sustainability issues.

Sustainability reporting is the practice of measuring, disclosing and beingaccountable to internal and external stakeholders for an organizations

performance towards the goal of sustainable development. Companies

developing and issuing sustainability reports should evaluate and disclose

environmental and social information, in addition to their nancial and

governance performance, already common practice at a global level.

Sustainability reporting helps companies not only build a stronger relationship

with other stakeholders, investors and communities, but also improveoperational risk management. This also enables companies to pivot and quickly

adapt to a changing business environment and effectively compete in the

market. During the last decade, the world has seen an increase in the number

of companies producing sustainability reports and integrating environment,

social and governance performance information into their annual reports.

This trend also underscores a clear link between good sustainable performance

and enterprises ability to be efcient and protable.


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In Vietnam, disclosing and reporting on environmental, social and other

sustainable development issues is a new concept. Listed companies have

limited access to information about environmental and social standards

and sustainable development best practices. As a result, listed companies

are unable to provide information crucial to investors such as that detailingcommunity development, waste management, efcient use of water,

employee compensation and benets, labor force diversity and the existence

of independent committees. The dearth of this information might prevent

companies from attracting investors with high environmental and social

standards.

To respond to this urgent need, the State Securities Commission of Vietnam

(SSC) and IFC with the assistance of the global PWC team have developedand now publish this Sustainability Reporting Handbook for Vietnamese

companies. This Handbook will provide companies with reporting processes

and key performance indicators to be used when Vietnamese companies start

developing Sustainability Reports.

The SSC hopes listed rms will use this Handbook to understand, manage

and disclose their environmental and social performance levels. Overall, this

is the rst step companies should take towards meeting their sustainabledevelopment goals and contribute to the stock markets sustainable

development through better risk management and governance.

State Securities Commission of Vietnam


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7

Foreword of IFC

The last decade has seen a steady rise in public demand for businesses to

be transparent about their environmental, social, and governance (ESG)

performance, including their contributions to local economies.

Companies worldwide have met this trend with increasing uptake of what is

now commonly called sustainability reporting. As a member of the global

investment community and a leader in sustainability standards in emerging

markets, IFC sees sustainability reporting as an opportunity for a more

dynamic engagement between investors and businesses. There is a clear link

between good ESG performance and the ability of enterprises to be protable

and survive turbulent times. We have integrated sustainability in our own

approach to investments in emerging markets and we have seen the value

and the importance of disclosure about sustainability issues. However, there

is still a big gap, including in emerging markets, when it comes to material

ESG information about company performance. Many investors, including

institutional investors who acknowledge the importance of sustainability

issues as a driver of nancial return as well as an indicator of environmental

and social impact, need this information to make informed investment

decisions.

As a member of the World Bank Group and the largest global development

institution focused exclusively on the private sector, IFC has been working

for several years now to address the information gap, and our partnership

with the Global Reporting Initiative (GRI) is part of that on-going effort.

IFC sees sustainability reporting as a timely next step to improve transparency

and ultimately the sustainability of the investments we make. It is also amanagement tool that can help companies to identify operational efciency

improvements, innovate in their products and services, build stronger

relationships with stakeholders, enhance reputational value and, increasingly,

attract investors.


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It is encouraging that the State Securities Commission of Vietnam supports

this initiative. We would like to see many more Vietnamese companies

undertaking sustainability reporting alongside and as part of their annual

reporting. Companies achieving excellence across all aspects of management

are companies most likely to grow and succeed over the long term.

We hope you will nd this Handbook useful.

Finally, we would like to thank the great contribution of PWC team to the

intensive preparation and consultation process before this Handbook can be

published.

IFC


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9

1. Purpose of this guideline:

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Listed and soon-to-list companies are encouraged to include sustainability reportingas part of their holistic reporting, either within the annual report or separately.In addition, this guide encourages the use of the Global Reporting Initiative

(GRI) framework and independent external assurance. Te GRI Guidelines areinternationally accepted as best practice.


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2. Why report?

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11

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o develop models for best practice and facilitate action for the integration

of sustainability reporting, taking into account the experiences of already

existing frameworks and paying particular attention to the needs of developing

countries.

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13

3.1. The Global Reporting Initiatie

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3.3. The United Nations Global Compact

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15

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3.4 The IFC Sustainability Framework

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1 The Equator Principles (EPs) are a voluntary credit risk management ramework or managing E&S risk inProject Finance transactions. They are adopted by nancial institutions and are applied where total projectcapital costs exceed US$10 million. Since 2006, the EPs have been based on IFC Sustainability PerormanceStandards and on the World Bank Group Environmental, Health and Saety Guidelines (EHS Guidelines). Cur-rently 77 adopting nancial institutions (74 EPFIs and 3 Associates) in 32 countries have ocially adoptedthe EPs, covering more than 70 percent o international Project Finance debt in emerging markets. For moreinormation, visit: www.equator-principles.com


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17

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3.6 AccountAbility Principles or Sustainable Deelopment

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3.8. Global Impact Inesting Ratings System

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3.9. Emerging Market Initiaties

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2008 Shh Shzh Sc exchs sh rqrs r

s cs rr CSR


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19

2010 Sh arc rqrs cs s h Jhsr Sc

exch sh r rrs rss c

ss rrcs

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rqr h h 100 rs s cs scs r

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2011 H k Sc exch sss Cs pr

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2012 - brzs bm&boVeSpa Sc exch sss rcs

ss rr s cs.

3.10. Other Global Initiaties

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r h 40 rzs, rr s vsrs,

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Te World Business Council or Sustainable Development (WBCSD)

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hr ss sss shrs. (www.wcs.

r)


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Principles or Responsible Investing (pRi) s u ns-c

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crr vrc (eSg) sss c c h rrc vs

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4. Main steps in the processpsh rs ss rr c rsrc sv r c.

i s c h r s h

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Step 1: Set a vision and corporate commitment or sustainability perormanceand reporting

Step 2: Appoint a senior executive with oversight and accountability or thereporting process and the report itsel

Step 3: Establish a cross-departmental taskorce to plan and prepare thesustainability report

Step 4: Take stock o where your company is on the sustainability journey

Step 5: Engage with stakeholders

Step 6: Determine the most important issues to report on

Step 7: Plan the data collection process

Step 8: Compile your report

Step 9: Build the reports credibility

Step 10: Plan or continuous improvements

10

Steps

toP

repa

re

a

Sustainability

Report


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21

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Step 1: Set a vision and corporate commitment or sustainability

perormance and reporting

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sr.

Step 2: Appoint a senior executive

with oversight and accountability

or the reporting process and the

report itsel

a sr xcv r rcr sh

hv rss cc

r h rr rcss

Success actor

Clear leadership sends a signal

throughout the company that

the reporting work is a priority.

Departments then know how

to respond by adapting their

systems more efciently.


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Step 3: Establish a cross-departmental taskorce to plan and prepare the

sustainability report

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cc.

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Success actor

Select sta who are curious

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deeper understanding o the

company and build valuable

relationships with sta in other

departments.


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23

Step 4: ake stock o where your company is on the sustainability

journey

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ss sr.

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rs crr h chr vs r h

rr.

Step 5: Engage with stakeholders

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r, s xcs

h rzs r

xr shrs. k shr

r ccrs, sc hs

vr, vsrs, ngos,s, srs csrs,

sh csr. Ss

rr s rss hs ccrs, rs

shr rss w r hc h rr rcss ,

rcr shrs v h hv hr.

Success actor

A critical part o stakeholder

engagement is providing

eedback to stakeholders

on whether and how theirconcerns were addressed.


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Shr s w r cv r rr

s, v rs c r v. S r

shr vws c cr r xs rcs r

sss rs, sch s srvs s csrs. Tr

s s rcrs crrsc wh vsrs rrs, whch

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ssh chs r c.

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h r r. Shrs c s scc hs.

isss r rr cv ccrs sh r

cr wh r sch s.

Type o Engagement Purpose o Engagement Leel o Reporting

Inormation publishedon website and throughcorporate documents andannouncements

To inorm stakeholders about thecompanys sustainability eorts andresponse to stakeholder concerns

All stages oreporting

Surveys (Email, paper or inperson)

To collect inormation on stakeholderconcerns and interests

Beginner andIntermediatereporting

Focus Groups To hear and discuss stakeholdereedback on specic topics or initiatives

Intermediate andAdvanced reporting

Stakeholder Panels To engage a group o experts toprovide ongoing, periodic input on thecompanys sustainability report andsustainability strategy

Intermediate andAdvanced reporting

Telephone, email orwebsite hotlines

To allow any stakeholders to contact thecompany with concerns or suggestionsand receive eedback on the companysresponse.

Advanced reporting.


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25

Step 6: Determine the most important issues to report on

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r cs hr rs rr, hs h rs

r ss sss ssc w, sch s chs hr

v ss rrs r h rz. ohr r

c s c, h sss w h h rrv

( sss) h rr. T w s r r h Ceos

ss ssh s h r r rr.

Step 7: Plan the data collection process

t , cs sr wh rv rrs vr

rrc . Rr s r, hrh h rr rcss, wh

s v rv. a c v h c h

rr v rcss c h sr hs shs r r sr

rhr h r.

Success actor

A simple and clear storyline

goes a long way to

eectively communicate

with readers. Thereore,

defning the most material

issues or your report is an

important success actor.


26/50


T rr src w r

rv r xs sss

h cr w sss r

cc s . Wh src

sr, h rr w chc

r sss sr q.

T w h ssss

hw rs h vrrch sss

s h ss rr.

Step 8: Compile your report

y r w r wr h rrc h v cc

rs r sss shr

ccrs v . Ts w s

r c h

rh rs r ss c.

Ss rrs hv r

sh s s, r csh c r r

h rzs ss

rrc r h s r. Hv hs r c s

vr s r ss h wh sr. Hwvr, shrs

w w hs r. y c w csr r r

rr rs rch r shrs wh h c hr

s rs . a chs r ss rr c:

prr c r h a Rr

R c, , rhcs vs sh cws

brchr wh hhhs

Scc r c rc s

tr s s scc shrs

ivsr rs

Rs ss srvs r rsrch rs cs.

Success actor

High-level oversight

will streamline datacollection by providing

a clear mandate

and authority to the

reporting team.

Success actor

Ask your stakeholders

how they would preer

to receive inormation

about your companys

sustainability perormance.

Keep checking to seewhich ormats work best.


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27

Step 9: Build the reports credibility

o h ws hc shr

cc r rr s hr

r ssrc. assrc s sr hc rr.

a ssrc w cs

h accuracy and completeness h

r h ss rr

h x whch h rr rss

stakeholder interests and concerns.

assrc r ss rrs c sssss h reliability o the

underlying data systems h rc h c h rr.

S scc s h sc rjcs, cs ss r

rrc .

assrc rvrs c v r rr rs

crr chs recommending ways in which you can

improve during the next reporting cycle. m cs sh hsrcs h ss rr rs wh rrs.

Shr hs r rr jr s w shw r

shrs h r rsr , c , cs

rvs.

Step 10: Plan or continuous improvements

Ss rr s v rcss r rv csrvs r crr ss sr. as s s

sh r rr, h h x ss crr h rss

crr sr ccs s rv sss e&S

rrc.

i h r, c ss rr c r,

h c s crr rr. i w

s rr r hs sh h wr h ss rr s. o w chv s sr

Success actor

Choose a reputable

assurance provider that

can add value to your

ongoing reporting

activities.


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r ss rr s rr h s rr cc s h

rr. Ts w sr h s cr r h s r.

ahr chrcrsc rrs s h cs rrc

rs r ss rrc scs. trs r s rcs c rs wrs vs ss rrc.

i s s vsrs hr shrs rs h rc h

c s hw w c hs rs vr . trs

sh c srs wh chv.

5. What aspects of business performance

should the sustainability report cover?T rrs c sh cs r e&S sss r h cs

sss shrs. mr sss r s h r r

h c r xr shrs sch s cs,

rs, srs vsrs.

T sr scs ss rr c sr,

rch rrc rr scc e&S sss.

T w r s cv e&S sss r Vs s cs

csr2. ascs crr vrc r r rss hrh

h rqrs h crr vrc 3.

2

Adapted rom: Sustainable Stock Exchanges: eal bstacles, eal pportunities - Discussion paper pre-: Sustainable Stock Exchanges: eal bstacles, eal pportunities - Discussion paper pre-pared or the Sustainable Stock Exchanges 2010 Global Dialogue (November, 2009)3 Source: IFC, 2010, Vietnam Corporate Governance Manual

ENvIRONMENTAL SOCIAL

Energy eciency Employee compensation

GHG emissions BenetsBiodiversity conservation Sta turnover

Water usage Employee health

Natural resource use Saety practices

Waste to energy Diversity

ecycling practices Strengthening local communities


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29

ir scsr ss rr sh:

b rv ccs scr r e&S scs,

cs, rss rs r h rz s vrs

shrsic vrvw rz sr jcvs hssss

C r h rzs rrc r

scs s w s h rch r h

rrc

gv c vw rrc hhh sv

rrc rv rs

Srv s scsr r rz rwrs , s rs hr rwr- ss

s shrs.

T ss rr s c h rr r

sc h s rs h c/r h hv

c r rr ss rrc, sr rch. Ts sh, rc, h s r s

h c rr.

T rr r sh s cr s hr h

Cr yr r c r (ar-mrch/J-J), css wh

h cs c rr r.

i wh hs csrs, hr r hr s crs

r ss rr:

Sc icrs1.

Sr dscsr icrs2.

prrc icrs.3.


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5.1 Scope Indicators

Sc rrs h r ss cs cvr h ss

rr. br rrs h s-s h rz h w

c h rr sc. i hr s ch h sc r r, h rr r h ssq rs, x, h h

ch rs hr, sh rv.

T r h rr s s ssss whch

s sh c r rr. tc, h cs q

s, rz r cr s w s s rr

cr vrs s cs h ss r sc h rr

r.

Reporting Boundary

a , h rr rz sh c h w

s s rr:

es vr whch h rz xrcss cr sh cvr icrs or prrc (sss, ws,

ch r, c.)

es vr whch h rz xrcss sc c

sh cvr dscsrs m arch

( sss, rcs w, crcs c.).

r r sss, h rch rrc

crs sh c h rr.

Preliminary Materiality Assessment

a c r xr crs sh s r

whhr r s r, c crs sch s h rzs

vr ss cv sr, ccrs xrss rc

shrs, rr sc xcs h rzs c

sr wsr s. asssss r sh s

cc h sc xcs xrss h r srs


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31

rs wh whch h rz s xc c, sch s

iC rrc srs r un g Cc.

Prioritization: oc h r sss r , hs c rr

rs hr c rr h c rc shrs.

5.2 Standard Disclosure Indicators

Organizational Prole

Ts w c sc r h rs hsss s h rrs w cs r cx cr

hr sr c ssss.

Strategy and Analysis

Ts sc s rc shs src cs. i sh

rv hh-v, src vw h rzs rsh wh

ss rv cx r ssq r rr hr scs.

ivsrs w rcr rs h x h cs

c ss. Ts rvs c srs h w

c h cs r rrc ss h r r

cv sss ssh hrh

h rz.

Managements Commitment Statement

T rr sh c s h Ceo ss sr

rrc. Ts sh r w sr cvr h

w s:

Hwo h rz vws ss h cx scr sss s shrs, cs s xcs


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mr e&S sss hhhs rrc, c sccssso rs

a s rs h wr s h rorv h c rrc r h rr r

prrs rs e&S shr csv ros

ohr sss c whhr h rr s s hs rwror hr rwr rr pr/Cc. i s xch h h ss rrs sh h s.

oc sss hv hr r ssh, cs r v ss vs. a ss vs s

xrss h sr ss s sh

h crr sr. i sh s rc h rss,

fcc s h ss-r rv r r

rs h c hs rcz.

Index o relevant indicators used in the report

T rr sh c x h rrs r r scc crs. T x c gRi icrs r hr

rv srs s cssr. Ts w r sss rsrch ss

c c rrs r vsrs.

5.3 Perormance Indicators

Ts sc cs h s e&S scs h rzs sh

csr c hr ss rr c. T r

h kpis chs vr h rc crscrs shr rss.

T w rcs h vrs e&S scs r rr. ax

3 rvs vrvw h cr crs h gRi g3.1 rwr

h c s rr hs scs. T gRi rwr s w

s r sr . ohr rwrs c s rvw

r c s crs, rcr s h

cs scc sr rccs.


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33

ASPECTS DESCRIPTION

esourceManagement

This aspect covers resource consumption details in absolute and intensity terms. esourcesmay be natural resources and materials derived rom natural resources. rganizationsshould also cite initiatives or resource conservation, reuse and recycling.

Emissions, Efuentand Waste

This aspect covers impacts to the environment in terms o absolute and intensity oenvironmental emissions, efuent and waste as well as environmentally sae handlingand disposal procedures. rganizations are encouraged to report on initiatives to reducethe impacts on these environmental output indicators.

Energy andClimate Change

rganizations should report how much energy is consumed by business operations,including energy intensity, energy sources and energy eciency initiatives. Consumptiono energy as well as other processes can result in emissions that have an impact linkedwith climate change. rganizations should quantiy and disclose their GHG emissions asper acceptable international standards and describe any actions taken towards climatechange mitigation.

Biodiversity This aspect covers the impact o business operations on biodiversity. This may includeareas o biodiversity and species that have been protected or rehabilitated.

EnvironmentalCompliance

rganizations should disclose their overall status on compliance with various rules andregulations on environmental perormance as well as details o non-compliance, i any.

Productesponsibility

This aspect covers the eects o products and services on customers and end users. Thismay, or example, relate to practices ensuring customer health and saety, customersatisaction and recall procedures, intellectual property rights and customer dataprotection. The disclosure would also need to incorporate any non-compliance events

with applicable rules and regulations.Employment rganizations should disclose their workorce prole and diversity as well as how it is

placed with respect to sta turnover.

ccupationalHealth and Saety

rganizations should disclose inormation on practices and perormance to ensurehealth, saety and well being o employees.

CapacityDevelopment andTraining

This aspect covers opportunities provided to the workorce to develop competencies thereby assisting in organization capacity building.

Labor

Managementrelations

This aspect covers practices that oster amicable labor management relations.

rganizations should also disclose non-compliance with any o the International Labourrganization (IL) core standards related to child or orced labor, discrimination andreedom o association.

Supply ChainManagement

rganizations should disclose the extent and perormance o supply chain sustainabilitypractices and risk management.

Anti-Corruption rganizations should disclose practices to prevent corruption in business activities andmechanisms to remedy such incidents.

Social Impacts This aspect covers any negative impacts o the organizations operations on localcommunities and steps taken to mitigate these.

CommunityInvestment

This aspect covers community investment and development activities, including nancialsupport aimed at serving the community.


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6. Appendix 1: Mapping stakeholders andtheir needs

es, rs r rss wh hv c h sss r r c

sss rs r s s shrs. l cs

hv v rc h cv shr

c cr rv h sss rch, rs r

rwr. T rss r shrs c:

b rs sss rshs

Rc r rs

av r rrs s rs shr c

i rs h c rs

shrs

ds cv rsss shr s

Shr rrss e&S vs

i rs cr r r ss

g shs w sss rs.

T rs stakeholder mappings sr h, s r s ss,

rv shrs r . T w qss c s

h shr rcss:

Responsibility: t wh s h c hv , c

r rsss?

Inuence: Whch shrs hv c r cs-

wr wh rr h c s rs?

Proximity: Whch shrs s h rz rc wh

s? r x r shrs, shrs wh -

s rshs, rzs h c s

r -- rs.


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35

Dependency: Whch shrs r rc r rc

h cs cvs rs cc r c

rs, r rs r r c rsrcr? Ts cs

shrs wh r sc srvcs rv rc r

rc h c.

Representation: Whch shrs c c

rrs csc, sch s hrh rs, css r

cr?

Policy and strategy intent: Whch shrs r rss rc

r rc hrh h cs cs v ss,

c hs wh c v r wrs r sss rss?

7. Appendix 2: Overview of a typicalsustainability assurance process

assrc srs sch s aa1000, iSae3000 r dch 3410n rv

c h r wh rr ssrc r

rzs ss rr. T jcv h assrc s :

a rs ssrc ( ), ra)

a ssrc ( rvw ) rb)

a hr h w s s.c)

tc hr r v ss ssrc rcss:

An agreement or engagement letter1) s r r w

h ssrc rvr h c. a s s

rcr h ss rr. T ssrc, ..

r rvw r c hr, s cr s wr

h r. T r srs h s ss

ss r h ssrc s s xr xrs scc

ss sss s .


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A desk review is undertaken on the sustainability report2) hr

r h c. a rvw h rr s

s s h ss rr rcss. T vr

rs h ss rr, c c cvr

sss, s s ssss.

Site visits are conducted3) rvw fcs h c,

vs s ss wh h rr r, s

vc, rvw s rs shrs s

c.

Verication o quantitative data required to calculate nal indicators4)

is done, csr hr rvc, rrsvss,vrs xc v r. Ts s s w

vrc cc crs, csrc r h

rvw , cc h chss cs

cc.

Issue o Assurance Statement and Management Letter:5) T

s r scss wh h r h c

h cs hqrrs r h s vs s cc s r v. a assrc S m

lr, c rs r rv csr s

, r s rv hs . T ssrc s

scs whch rs h ss rr hv ,

whch rs hv rvw whch rs wr csr

wh h sc h . i h x r

h rr s sjc s, h r ss hs hs/hr

ssrc rr rrs h rss r h s xrss

h ss rr. i wh rr h

h r rchs h ccs h h rr

crr s s s, s hs c s rv

h ssrc rr. r rvw s, h r ss h

h rcrs rr r r h hs r

. T s ssrc s s h

ss rr v h shrs hrc r w r ws r h rs.


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37

8. Appendix 3: GRI G3 Guidelines Summaryof Disclosures

1. Strategy & Analysis

1.1 S r h s sr cs-r h rz.

1.2 dscr cs, rss rs.

2. Organizational Profle2.1 n h rz.

2.2 prr rs, rcs /r srvcs.

2.3 or srcr h rz, c vss,

r cs, ssrs j vrs.

2.4 lc rzs hqrrs.

2.5 nr crs whr h rz rs, s

crs wh hr jr rs r hs h r scc rv

ss sss cvr h rr.

2.6 nr wrsh r.

2.7 mrs srv (c rhc rw, scrs srv

s csrs/crs).

2.8 Sc h rr rz.

2.9 Sc chs r h rr r rr sz, srcr

r wrsh.

2.10 awrs rcv r h rr r.


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3. Report Parameters

Report prole

3.1 Rr r (.., sc/cr r) r r rv.

3.2 d s rc rvs rr ( ).

3.3 Rr cc (, , c.)

3.4 Cc r qss.

Report scope and boundary

3.5 prcss r rr c.

3.6 br h rr (.., crs, vss, ssrs, s

cs, j vrs, srs). S gRi br prc r rhr

c.

3.7 S scc s h sc r r h rr (s

css prc r x sc).

3.8 bss r rr j vrs, ssrs, s cs,src rs hr s h c sc c

cr r r r /r w rzs.

3.9 d sr chqs h ss ccs, c

sss chqs r ss h c

h icrs hr r h rr.

3.10 ex h c r-ss r rv rr rrs h rss r sch r-s (.., rrs/cqss,

ch s rs/rs, r sss, sr hs).

3.11 Sc chs r rvs rr rs h sc,

r, r sr hs h rr.

GRI Content Index

3.12 t h c h Sr dscsrs h rr.


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39

3.13 pc crr rcc wh rr s xr ssrc

r h rr.

4. Goernance, Commitments and EngagementsGovernance

4.1 gvrc srcr h rz, c cs r

h hhs vrc rss r scc ss, sch s s

sr r rz vrsh.

4.2 ic whhr h Chr h hhs vrc s s

xcv fcr.

4.3 r rzs h hv r r srcr, s h r

rs h hhs vrc h r /r -

xcv rs.

4.4 mchss r shrhrs s rv rcs

r rcs h hhs vrc .

4.5 ls w cs r rs h hhs vrc

, sr rs xcvs.

4.6 prcsss c r h hhs vrc sr ccs

rs r v.

4.7 prcss r r h qcs xrs h rs

h hhs vrc r h rzs sr

cc, vr sc cs.

4.8 ir v ss ss r vs, cs cc

rcs rv cc, vr, sc rrc

h ss hr .

4.9 prcrs h hhs vrc r vrs h rzs

c cc, vr sc

rrc. Ts cs rv rss rs, hrc


40/50


r cc wh r r srs, cs cc

rcs.

4.10 prcsss r v h hhs vrc s w

rrc, rcr wh rsc cc, vr scrrc.

Commitments to External Initiatives

4.11 ex whhr hw h rcr rch r rc

s rss h rz.

4.12 exr v cc, vr sc chrrs,rcs, r hr vs whch h rz sscrs r

rss.

4.13 mrshs sscs (sch s sr sscs) /r

/r vcc rzs whch h rz ()

hs ss vrc s; () rcs rjcs r cs;

() rvs ss r rsh s; r vws

rsh s src.

Stakeholder engagement

4.14 ls shr rs h rz.

4.15 bss r c sc shrs wh wh

.

4.16 archs shr , c rqc shr r.

4.17 k cs ccrs h hv rs hrh shr

hw h rz hs rs hs cs

ccrs, c hrh s rr.


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41

5. Perormance Indicators

Economic Perormance

eC1 drc cc v r sr, c rvs,r css, cs, s hr c

vss, r rs, s c rvrs

vrs.

eC2 c cs hr rss rs r h

rzs cvs c ch.

eC3 Cvr h rzs s.

eC4 Sc c sssc rcv r vr.

Market Presence

eC5 R rs sr r-v ws cr c

ws sc cs r.

eC6 pc, rccs rr s c-s srs sc cs r.

eC7 prcrs r c hr rr sr hr

r h c c sc cs r.

Indirect Economic Impacts

eC8 dv c rsrcr vss srvcs

rv rr r c hrh crc, -, r pro

bono .

eC9 urs scr sc rc cc cs,

c h x cs.


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Enironmental Perormance Indicators

Materials

en1 mrs s wh r v.

en2 prc rs s h r rcc rs.

Energy

en3 drc r cs rr r src.

en4 irc r cs rr src.

en5 er sv csrv fcc rvs.

en6 ivs rv r-fc r rw r-s

rcs srvcs, rcs r rqrs s rs

hs vs.

en7 ivs rc rc r cs chv

rcs.

Water

en8 t wr whrw src.

en9 Wr srcs sc c whrw wr. (T

r sc c wr srcs )

en10 prc v wr rcc rs.

Biodiversity

en11 lc sz w, s, r jc ,

rc rs rs hh vrs v s rc rs.

en12 dscr sc cs cvs, rcs srvcs

vrs rc rs rs hh vrs v src rs.


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43

en13 Hs rc r rsr.

en14 Srs, crr cs r s r cs

vrs.

en15 nr iuCn R ls scs csrv s

scs wh hs rs c rs, v xc

rs.

Emissions, Efuent and Waste

en16 t rc rc rhs s sss wh.

en17 ohr rv rc rhs s sss wh.

en18 ivs rc rhs s sss chv

rcs.

en19 esss z- sscs wh.

en20 nox, Sox, hr sc r sss wh.

en21 t wr schr q s.

en22 t wh ws ss h.

en23 t r v sc ss.

en24 Wh rsr, r, xr r r ws

hzrs r h rs h bs Cv ax i, ii, iii, Viii rc rsr ws sh r.

en25 i, sz, rc ss vrs v wr s

r hs sc c h rr rzs

schrs wr r.

Products and Services

en26 ivs vr cs rcs srvcs x c .


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en27 prc rcs s hr c rs h r

rc cr.

Compliance

en28 mr v sc s r -r

scs r -cc wh vr ws rs.

ransport

en29 Sc vr cs rsr rcs hr

s rs s r h rzs rs rsr

rs h wrrc.

Overall

en30 t vr rc xr vss .

Social Perormance Indicator: Labor Practices and Decent

WorkEmployment

la1 t wrrc , crc r.

la2 t r r rvr r, r

r.

la3 bs rv - s h r rv rr r r- s, jr rs.

Labor/Management Relations

la4 prc s cvr ccv r rs.

la5 m c r(s) rr sc r chs,

c whhr /h s/r sc ccv rs.


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45

Occupational Health and Saety

la6 prc wrrc rrs r j -

wrr hh s cs h h r vs

cc hh s rrs.

la7 Rs jr, cc sss, s s, ss r

wr-r s r.

la8 ec, r, cs, rv, rs-cr rrs

c sss wrrc rs, hr s r c rs

rr srs sss.

la9 Hh s cs cvr r rs wh r

s.

raining and Education

la10 avr hrs r r r, r

cr.

la11 prrs r ss r h sr h

c s sss h crr

s.

la12 prc s rcv rr rrc crr

v rvws.

Diversity and Equal Opportunity

la13 Cs vrc s rw s r

cr ccr r, r, r r rsh

hr crs

vrs.

la14 R sc sr w cr.


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Social Perormance Indicator: Human Rights

Investment and Procurement Practices

HR1 prc r sc vs rsh c h rhs css r h hv r h rhs

scr.

HR2 prc sc srs crcrs h hv r

scr h rhs cs .

HR3 t hrs r cs rcrs ccr

scs h rhs h r rv rs, c h

rc s r.

Non-Discrimination

HR4 T r scr cs c .

r ssc ccv r.

HR5 ors , whch h rh xrcs r

ssc ccv r sc rs c sr hs rhs.

Child Labor

HR6 ors s hv sc rs r cs ch

r srs cr h ch r.

Forced and compulsory labor

HR7 ors s hv sc rs r cs rc

r csr r srs cr h rc

r csr r.

Security Practices

HR8 prc scr rs r h rzs cs


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47

r rcrs ccr scs h rhs h r rv

rs.

Indigenous rights

HR9 t r v cs vv h rhs s c .

Social Perormance Indicator: Society

Community

So1 nr, sc cvss rrs rccs h ssss

h cs rs cs, c r,r x.

Corruption

So2 prc r sss s z r rss r

crr.

So3 prc s r rzs -crrcs rcrs.

So4 ac rss cs crr.

Public Policy

So5 pc c ss rc c c v

.

So6 t v c - crs c rs,

cs r ss cr.

Anti-Competitive Behaviour

So7 a c r -cv hvr, -rs

rccs hr cs.


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Compliance

So8 mr v sc s r -r

scs r -cc wh ws rs.

Social Perormance Indicator: Product Responsibility

Customer Health and Saety

pR1 lcc ss whch hh s cs rcs

srvcs r ssss r rvs rc sc rcs

srvcs crs sjc sch rcrs.

pR2 t r cs -cc wh rs

vr cs ccr hh s cs rcs srvcs

r hr cc, cs.

Product and Service Labelling

pR3 t rc srvc r rqr rcrs

rc sc rcs srvcs sjc sch rrqrs.


vr cs ccr rc srvc r ,

cs.

pR5 prccs r csr ssc, c rss srvs

sr csr ssc.

Marketing Communications

pR6 prrs r hrc ws, srs vr cs r

r ccs, c vrs, r

ssrsh.


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49


vr cs ccr r ccs, c vrs,

r ssrsh cs.

Customer Privacy

pR8 t r ss cs rr rchs csr

rvc sss csr .

Compliance

pR9 mr v sc s r -cc wh ws

rs ccr h rvs s rcs srvcs.


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