Content Index GRI G4

GENERAL STANDARD DISCLOSURES
STRATEGY AND ANALYSIS PÁGS. RA
G4-1 Core Provide a statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and the organization’s strategy for addressing sustainability.
G4-2 Comprehensive Provide a description of key impacts, risks, and opportunities. The organization should provide two concise narrative sections on key impacts, risks, and opportunities. Section One should focus on the organization’s key impacts on sustainability and effects on stakeholders, including rights as defined by national laws and relevant internationally recognized standards. This should take into account the range of reasonable expectations and interests of the organization’s stakeholders.
ORGANIZATIONAL PROFILE PÁGS. RA
G4-3 Core Report the name of the organization.
G4-4 Core Report the location of the organization’s headquarters.
G4-5 Core Report the location of the organization’s headquarters.
G4-6 Core Report the number of countries where the organization operates, and names of countries where either the organization has significant operations or that are specifically relevant to the sustainability topics covered in the report.
G4-7 Core Report the nature of ownership and legal form.
G4-8 Core Report the markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries).
G4-9 Core Report the scale of the organization.
G4-10 Core Report the total number of employees by employment contract and gender.
G4-11 Core Report the percentage of total employees covered by collective bargaining agreements.
G4-12 Core Describe the organization’s supply chain.
G4-13 Core Report any significant changes during the reporting period regarding the organization’s size, structure, ownership, or its supply chain.
G4-14 Core Report whether and how the precautionary approach or principle is addressed by the organization.
G4-15 Core List externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses.
G4-16 Core List memberships of associations (such as industry associations) and national or international advocacy organizations in which the organization holds a position on the governance body.
IDENTIFIED MATERIAL ASPECTS AND BOUNDARIES PÁGS. RA
G4-17 Core List all entities included in the consolidated financial statements or the equivalent documents of organization covered or not by the report.
G4-18 Core Explain the process for defining the report content and the aspect boundaries.
G4-19 Core List all the material aspects identified in the process for defining report content.
G4-20 Core For each material aspect, report the aspect boundary within the organization.
G4-21 Core For each material aspect, report the aspect boundary outside the organization, as follows: - Report whether the aspect is material outside of the organization. - If the aspect is material outside of the organization, identify the entities, groups of entities or elements for which the aspect is material. In addition, describe the geographical location where the aspect is material for the entities identified. - Report any specific limitation regarding the Aspect Boundary outside the organization.
G4-22 Core Report the effect of any restatements of information provided in previous reports, and the reasons for such restatements.
G4-23 Core Report significant changes from previous reporting periods in the Scope and Aspect Boundaries.
STAKEHOLDER ENGAGEMENT PÁGS. RA
G4-24 Core Provide a list of stakeholder groups engaged by the organization.
G4-25 Core Report the basis for identification and selection of stakeholders with whom to engage.
G4-26 Core Report the organization’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process.
G4-27 Core Report key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting. Report the stakeholder groups that raised each of the key topics and concerns.
REPORT PROFILE PÁGS. RA
G4-28 Core Reporting period (such as fiscal or calendar year) for information provided.
G4-29 Core Date of most recent previous report (if any).
G4-30 Core Reporting cycle (such as annual, biennial).
G4-31 Core Provide the contact point for questions regarding the report or its contents.
G4-32 Core Report the in accordance option the organization has chosen.
G4-33 Core Report the organization’s policy and current practice with regard to seeking external assurance for the report.
GOVERNANCE PÁGS. RA
G4-34 Core Report the governance structure of the organization, including committees of the highest governance body. Identify any committees responsible for advising the council in decision-making on economic, environmental and social impacts.
G4-35 Comprehensive Report the process for delegating authority for economic, environmental and social topics from the highest governance body to senior executives and other employees.
G4-36 Comprehensive Report whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental and social topics, and whether post holders report directly to the highest governance body.
G4-37 Comprehensive Report processes for consultation between stakeholders and the highest governance body on economic, environmental and social topics. If the consultation is delegated to other bodies, structures or people, indicate to whom and any existing feedback processes to the highest governance body.
G4-38 Comprehensive Report the composition of the highest governance body and its committees.
G4-39 Comprehensive Report whether the Chair of the highest governance body is also an executive officer (and, if so, his or her function within the organization’s management and the reasons for this arrangement).
G4-40 Comprehensive Report the nomination and selection processes for the highest governance body and its committees, and the criteria used for nominating and selecting highest governance body members.
G4-41 Comprehensive Report processes for the highest governance body to ensure conflicts of interest are avoided and managed. Report whether conflicts of interest are disclosed to stakeholders.
G4-42 Comprehensive Report the highest governance body’s and senior executives’ roles in the development, approval, and updating of the organization’s purpose, value or mission statements, strategies, policies, and goals related to economic, environmental and social impacts.
G4-43 Comprehensive Report the measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental and social topics.
G4-44 Comprehensive Report the processes for evaluation of the highest governance body’s performance with respect to governance of economic, environmental and social topics. Report whether such evaluation is independent or not, and its frequency. Report whether such evaluation is a self-assessment.
G4-45 Comprehensive Report the highest governance body’s role in the identification and management of economic, environmental and social impacts, risks, and opportunities. Include the highest governance body’s role in the implementation of due diligence processes.
G4-46 Comprehensive Report the highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental and social topics.
G4-47 Comprehensive Report the frequency of the highest governance body’s review of economic, environmental and social impacts, risks, and opportunities.
G4-48 Comprehensive Report the highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material aspects are covered.
G4-49 Comprehensive Report the process for communicating critical concerns to the highest governance body.
G4-50 Comprehensive Report the nature and total number of critical concerns that were communicated to the highest governance body and the mechanism(s) used to address and resolve them.
G4-51 Comprehensive Report the remuneration policies for the highest governance body and senior executives for the below types of remuneration: • Fixed pay and variable pay: - Performance-based pay - Equity-based pay - Bonuses - Deferred or vested shares • Sign-on bonuses or recruitment incentive payments • Termination payments • Clawbacks • Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees Report how performance criteria in the remuneration policy relate to the highest governance body’s and senior executives’ economic, environmental and social objectives.
G4-52 Comprehensive Report the process for determining remuneration. Report whether remuneration consultants are involved in determining remuneration and whether they are independent of management. Report any other relationships which the remuneration consultants have with the organization.
G4-53 Comprehensive Report how stakeholders’ views are sought and taken into account regarding remuneration, including the results of votes on remuneration policies and proposals, if applicable.
G4-54 Comprehensive Report the ratio of the annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highest-paid individual) in the same country.
G4-55 Comprehensive Report the ratio of percentage increase in annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual) in the same country.
ETHICS AND INTEGRITY PÁGS. RA
G4-56 Core Describe the organization’s values, principles, standards and norms of behavior such as codes of conduct and codes of ethics.
G4-57 Comprehensive Report the internal and external mechanisms for seeking advice on ethical and lawful behavior, and matters related to organizational integrity, such as helplines or advice lines.
G4-58 Comprehensive Report the internal and external mechanisms for reporting concerns about unethical or unlawful behavior, and matters related to organizational integrity, such as escalation through line management, whistleblowing mechanisms or hotlines.
CATEGORY: ECONOMIC
ASPECT: ECONOMIC PERFORMANCE PÁGS. RA
G4-EC1 Direct economic value generated and distribute.
G4-EC2 Financial implications and other risks and opportunities for the organization’s activities due to climate change.
G4-EC3 Coverage of the organization’s defined benefit plan obligations.
ASPECT: MARKET PRESENCE PÁGS. RA
G4-EC5 Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation.
CATEGORY: ENVIRONMENTAL
ASPECTO: ENERGIA PÁGS. RA
G4-EN3 Energy consumption within the organization.
G4-EN5 Energy intensity.
G4-EN6 Reduction of energy consumption.
ASPECT: WATER PÁGS. RA
G4-EN8 Total water withdrawal by source.
G4-EN9 Water sources significantly affected by withdrawal of water.
G4-EN10 Percentage and total volume of water recycled and reused.
ASPECT: EMISSIONS PÁGS. RA
G4-EN15 Direct greenhouse gas (GHG) emissions (scope 1).
G4-EN16 Energy indirect greenhouse gas (GHG) emissions (scope 2).
G4-EN18 Greenhouse gas (GHG) emissions intensity.
G4-EN19 Reduction of greenhouse gas (GHG) emissions.
ASPECT: EFFLUENTS AND WASTE PÁGS. RA
G4-EN22 Total water discharge by quality and destination.
G4-EN23 Total weight of waste by type and disposal method.
G4-EN24 Total number and volume of significant spills.
ASPECT: OVERALL PÁGS. RA
G4-EN31 Total environmental protection expenditures and investments by type.
ASPECT: SUPPLIER ENVIRONMENTAL ASSESSMENT PÁGS. RA
G4-EN32 Percentage of new suppliers that were screened using environmental criteria.
G4-EN33 Significant actual and potential negative environmental impacts in the supply chain and actions taken.
CATEGORY: LABOR PRACTICES AND DECENT WORK
ASPECT: EMPLOYMENT PÁGS. RA
G4-LA1 Total number and rates of new employee hires and employee turnover by age group, gender and region.
G4-LA3 Return to work and retention rates after parental leave, by gender.
ASPECT: OCCUPATIONAL HEALTH AND SAFETY PÁGS. RA
G4-LA5 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.
G4-LA6 Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender.
G4-LA7 Workers with high incidence or high risk of diseases related to their occupation.
G4-LA8 Health and safety topics covered in formal agreements with trade unions.
ASPECT: TRAINING AND EDUCATION PÁGS. RA
G4-LA9 Average hours of training per year per employee by gender, and by employee category.
G4-LA10 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.
G4-LA11 Percentage of employees receiving regular performance and career development reviews, by gender and by employee category.
ASPECT: SUPPLIER ASSESSMENT FOR LABOR PRACTICES PÁGS. RA
G4-LA14 Percentage of new suppliers that were screened using labor practices criteria.
G4-LA15 Significant actual and potential negative impacts for labor practices in the supply chain and actions taken.
CATEGORY: HUMAN RIGHTS
ASPECT: INVESTMENT PÁGS. RA
G4-HR1 Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening.
ASPECT: CHILD LABOR PÁGS. RA
G4-HR5 Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor.
ASPECT: FORCED OR COMPULSORY LABOR PÁGS. RA
G4-HR6 Operations and suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor.
ASPECT: INDIGENOUS RIGHTS PÁGS. RA
G4-HR8 Total number of incidents of violations involving rights of indigenous peoples and actions taken.
ASPECT: SUPPLIER HUMAN RIGHTS ASSESSMENT PÁGS. RA
G4-HR10 Percentage of new suppliers that were screened using human rights criteria.
G4-HR11 Significant actual and potential negative human rights impacts in the supply chain and actions taken.
ASPECT: HUMAN RIGHTS GRIEVANCE MECHANISMS PÁGS. RA
G4-HR12 Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms.
CATEGORY: SOCIETY
ASPECT: LOCAL COMMUNITIES PÁGS. RA
G4-SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs.
G4-SO2 Operations with significant actual and potential negative impacts on local communities.
ASPECT: ANTI-CORRUPTION PÁGS. RA
G4-SO3 Total number and percentage of operations assessed for risks related to corruption and the significant risks identified.
G4-SO4 Communication and training on anti-corruption policies and procedures.
G4-SO5 Confirmed incidents of corruption and actions taken.
ASPECT: PUBLIC POLICY PÁGS. RA
G4-SO6 Total value of political contributions by country and recipient/beneficiary.
CATEGORY: PRODUCT RESPONSIBILITY
ASPECT: CUSTOMER HEALTH AND SAFETY PÁGS. RA
G4-PR1 Percentage of significant product and service categories for which health and safety impacts are assessed for improvement.
G4-PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes.
ASPECT: PRODUCT AND SERVICE LABELING PÁGS. RA
G4-PR3 Type of product and service information required by the organization’s procedures for product and service information and labeling, and percentage of significant product and service categories subject to such information requirements.
G4-PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.
G4-PR5 Results of surveys measuring customer satisfaction.
ASPECT: MARKETING COMMUNICATIONS PÁGS. RA
G4-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.
ASPECT: COMPLIANCE PÁGS. RA
G4-PR9 Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services.
CATEGORY: FOOD PROCESSING SECTOR
ASPECT: CUSTOMER HEALTH AND SAFETY PÁGS. RA
G4-FP1 Percentage of purchased volume from suppliers compliant with company’s sourcing policy.
G4-FP2 Percentage of purchased volume which is verified as being in accordance with credible, internationally recognized responsible production standards, broken down by standard.
G4-FP4 Nature, scope and effectiveness of any programs and practices (in-kind contributions, volunteer initiatives, knowledge transfer, partnerships and product development) that promote access to healthy lifestyles; the prevention of chronic disease; access to healthy, nutritious and affordable food; and improved welfare for communities in need.
G4-FP5 Percentage of production volume manufactured in sites certified by an independent third party according to internationally recognized food safety management system standards.
G4-FP6 Percentage of total sales volume of consumer products, by product category, that are lowered in saturated fat, trans fats, sodium and added sugars.
G4-FP7 Percentage of total sales volume of consumer products, by product category, that contain increased nutritious ingredients like fiber, vitamins, minerals, phytochemicals or functional food additives.
TOPO