Page 64 - RAFI_ESG_20230919_eng

64 APPENDIX
8.3 GRI reporting standards index

Sustainable Development Goals Section Page
SDG 3: Health and well-being 1.3, 4.1.2, 6.2 11, 34, 52
SDG 8: Decent work and economic growth 1.3, 2.1.3 11, 14
SDG 9: Industry, innovation, and infrastructure 1.3, 5.3 11, 46
SDG 13: Climate protection measures 1.3, 3.1 – 3.3 11, 23-31
Standards of the Global Reporting Initiative
GRI 101: Basics 1.2 9-10
GRI 102: General data 1.1, 2.1, 2.2 7-8, 12, 16
Organization
GRI 102-1: Organization name Title page, 1.1 1, 7-8
GRI 102-2: Activities, brands, products, and services 1.1 7
GRI 102-3: Headquarters of the organization 1.1 7
GRI 102-4: Operating sites 1.1 7
GRI 102-5: Ownership and legal form 1.1 7
GRI 102-6: Markets supplied 1.1 7
GRI 102-7: Size of the organization 1.1 7
8, 29, 41, 55,
GRI 102-8: Information on employees and other staff 1.1, 5.1, 5.2, 7.1, 7.2
56
GRI 102-9: Suppliers 2.2 16
GRI 102-10: Significant changes in the organization and its supply chain 2.2 16
GRI 102-11: Precautionary approach or precautionary principle 4.1 33
GRI 102-13: Membership in associations and interest groups 8.2 60-61
Strategy
GRI 102-14: Statement of the highest decision maker Introduction 5
GRI 102-15: Key impacts, risks, and opportunities 2.1.2 14
Ethics/integrity
GRI 102-16: Values, principles, standards, and norms of conduct 2.1.2, 2.1.3, 2.1.4, 7.2, 8.1 14-15, 56, 59
GRI 102-17: Procedures for consultation and concerns regarding ethics 2.1.3, 2.1.4, 7.2, 8.1 14-15, 56, 59
Management
GRI 102-18: Management structure 2.1.1 13
GRI 102-19: Delegation of powers 2.1.1, 2.1.2 13, 14
GRI 102-20: Board-level responsibility for economic, environmental, and social issues Introduction, 1.2, 2.1.1 5, 9-10, 13
GRI 102-22: Composition of the highest governance body and its committees 2.1.1 13
GRI 102-23: Chairman of the highest governance body 2.1.1 13
GRI 102-24: Nomination and selection procedure for the highest governance body 2.1.1 13
GRI 102-26: Role of the highest governance body in determining goals, values, and strategies 2.1.1, 2.1.2 13, 14
GRI 102-27: Collective knowledge of the highest governance body 2.1.2 14
GRI 102-28: Evaluation of the performance of the highest governance body 2.1.1 13
GRI 102-29: Identifying and dealing with economic, environmental, and social effects 1.2, 1.3 9-10, 11

GRI 102-30: Effectiveness of risk management procedures 2.1.4 15
GRI 102-31: Review of economic, environmental, and social issues 1.2 10
GRI 102-32: Role of the highest governance body in sustainability reporting Introduction, 1. 5, 6
GRI 102-33: Communication of critical concerns 2.1.4, 7.2.1 15, 56
GRI 102-34: Type and total number of critical concerns 2.1.4, 7.2.1 15, 56
Stakeholders
GRI 102-40: List of stakeholder groups 1.2 10
GRI 102-41: Collective agreements 6.1.1 49
GRI 102-42: Stakeholder identification and selection 1.2 9-10
GRI 102-43: Approach for stakeholder inclusion 1.2, 2.2 9-10, 16
Reporting procedure
GRI 102-46: Procedure for determining the content of the report and the delimitation of topics 1.2, 1.3 9-10, 11
GRI 102-47: List of essential topics Contents 2
Not applicable because this is the
GRI 102-48: Presentation of information in new ways
first report
Not applicable because this is the
GRI 102-49: Changes in reporting
first report
GRI 102-50: Reporting period 1st, fiscal year 2021 6
Not applicable because this is the
GRI 102-51: Date of the last report
first report
GRI 102-52: Reporting cycle 1st, annual 6
GRI 102-53: Contact for questions about the report 8.4 64
GRI 102-54: Declaration on reporting in accordance with the GRI standards 1.2 9-10
GRI 102-55: GRI content index 8.3 62-63