Page 65 - RAFI_ESG_20230919_eng
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APPENDIX  65



                   Key topics                                                     Section               Page
                                                                                                    9-10, 12, 22, 33,
        GRI 103:   Management approach                                            1.2, 2, 3, 4, 5, 6, 7
                                                                                                      39, 49, 55
        GRI 201:   Economic performance                                           1.1                    7-8
        GRI 202:   Market presence                                                1.1                    7-8
        GRI 203:   Indirect economic effects                                      1.2                   9-10
        GRI 204:   Procurement practices                                          2.2, 2.2.1           16, 17
        GRI 205:   Combating corruption                                           2.1.3, 2.1.4         14, 15

        GRI 205-2:  Communication and training on anti-corruption policies and procedures  2.1.3, 2.1.4   14, 15
        GRI 206:   Anti-competitive behavior                                      2.1.3, 2.1.4         14, 15
        GRI 207:   Taxes                                                          2.1.3, 2.1.4         14, 15
        GRI 301:   Materials                                                      2.2.3                 18-19
        GRI 301-2:  Recycled starting materials used                              4.1.1                 33-34
        GRI 301-3:  Recycled products and their packaging materials               4.2, 4.2.2           35, 37
        GRI 302:   Energy                                                         3.1, 3.2             23, 24
        GRI 302-1:  Energy consumption within the organization                    3.2, 3.2.1, 3.2.2   24, 26-27
        GRI 302-3:  Energy intensity                                              3.2.2                 26-27
        GRI 302-4:  Reduction in energy consumption                               3.1, 3.2, 3.2.1, 3.2.2  23, 24, 26-27
        GRI 305:   Emissions                                                      3.3                    28
        GRI 305-1:  Direct greenhouse gas emissions (Scope 1)                     3.3.1                 28-29
        GRI 305-2:  Indirect energy-related GHG emissions (Scope 2)               3.3.1                 28-29
        GRI 305-3:  Other indirect GHG emissions (Scope 3)                        3.3.1                 28-29
        GRI 305-4:  GHG emission intensity                                        3.3.2                  29
        GRI 305-5:  Reduction of greenhouse gas emissions                         3.3.2                  29
        GRI 305-7:  Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant emissions into the air  3.3.3  30
        GRI 306:   Waste                                                          4.1                    33
        GRI 306-2:  Management of significant waste-related impacts               4.1.1                 33-34
        GRI 306-3:  Accrued waste                                                 4.1.1                 33-34
        GRI 306-5:  Waste to be sent for disposal                                 4.1.1                 33-34
        GRI 307:   Environmental compliance                                       2.1.4, 3.1           15, 23
        GRI 308:   Environmental assessment of suppliers                          2.2, 2.2.1, 2.2.2   16-17, 18
        GRI 401:   Employment                                                     1.1, 5.2, 6.1, 7.1, 7.2  7-8, 41, 49.55, 56
        GRI 401-1  Newly hired employees and employee turnover                    6.1.5                  51
        GRI 401-2  Company benefits for full-time employees                       6.1, 7.2.2.          49, 57
        GRI 401-3  Parental leave                                                 7.1.2                  56
        GRI 402:   Employee-employer relationship                                 5.2, 6.1.2           41, 50
        GRI 403:   Occupational health and safety                                 6.2                    52
        GRI 403-1  Management system for occupational health and safety           6.2.1                  52
        GRI 403-2  Hazard identification, risk assessment, and incident investigation  6.2.1             52
        GRI 403-3  Occupational health services                                   6.2.1                  52
        GRI 403-4  Employee participation, consultation, and communication on occupational health and   6.2.1  52
                   safety
        GRI 403-5  Employee training on occupational health and safety            6.2.1                  52
        GRI 403-6  Fostering employee health                                      6.2.3                  53
        GRI 403-9  Work-related injuries                                          6.2.2                  52
        GRI 404:   Training and further training                                  5.1, 5.2             39, 41
        GRI 404-1  Average number of hours for education and training per year and employee  5.2.1       42
        GRI 404-2  Programs to improve the skills of employees and transition assistance  5.2.1          42
                   Percentage of employees receiving regular performance and career development
        GRI 404-3                                                                 6.1.1                  49
                   reviews
        GRI 405:   Diversity and equality of opportunity                          7.2                    56
        GRI 406:   Non-discrimination                                             7.2.1                  56
        GRI 407:   Freedom of association and collective bargaining               2.1.3, 6.1.1        14-15, 49
        GRI 408:   Child labor                                                    2.1.3                 14-15
        GRI 409:   Forced or compulsory labor                                     2.1.3                 14-15
        GRI 410:   Security practices against human rights violations             2.1.3, 2.1.4          14-15
        GRI 412:   Audit for compliance with human rights                         2.1.4                  15
        GRI 413:   Local communities                                              2.1.3, 2.3, 6.1.3  14-15, 20, 50
        GRI 413-1  Business locations with involvement of local communities, impact assessments, and   2.3  20
                   support programs
        GRI 414:   Evaluation of suppliers in regard to social matters            2.2.1, 2.2.2          17, 18
        GRI 416:   Customer health and safety                                     4.1.2                  34
        GRI 418:   Protection of customer data                                    2.1.5                  16
        GRI 419:   Socioeconomic compliance                                       2.1.3 – 2.1.5, 2.3  14-16, 20
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