SDG Business Reporting Analysis 2022

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Updated edition 2022

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1. Introduction 2. SDG Targets for Business Appendices
Table of contents
TABLE OF CONTENTS
SECTION 1: ECTION 2: BUSINESS DISCLOSURES PER SDG
S
INTRODUCTION TARGET
9 Introduction to the 2022 updated version of 12 SDG 1: NO POVERTY 36 SDG 2: ZERO HUNGER
‘An Analysis of the Goals and Targets’
10 How to use this document
13 Target 1.1. By 2030, eradicate extreme poverty for all people 37 Target 2.1. By 2030, end hunger and ensure access by all people,
10 About the Action Platform Reporting on the SDGs
everywhere, currently measured as people living on less than $1.25 in particular the poor and people in vulnerable situations, including
a day infants, to safe, nutritious and sufficient food all year round
16 Target 1.2. By 2030, reduce at least by half the proportion of men, 40 Target 2.2. By 2030, end all forms of malnutrition, including
women and children of all ages living in poverty in all its dimensions achieving, by 2025, the internationally agreed targets on stunting
according to national definitions and wasting in children under 5 years of age, and address the
nutritional needs of adolescent girls, pregnant and lactating
22 Target 1.3. Implement nationally appropriate social protection
women and older persons
systems and measures for all, including floors, and by 2030 achieve
substantial coverage of the poor and the vulnerable 41 Target 2.3. By 2030, double the agricultural productivity
and incomes of small-scale food producers, in particular
25 Target 1.4. By 2030, ensure that all men and women, in particular
women, indigenous peoples, family farmers, pastoralists and
the poor and the vulnerable, have equal rights to economic
fishers, including through secure and equal access to land,
resources, as well as access to basic services, ownership and
other productive resources and inputs, knowledge, financial
control over land and other forms of property, inheritance, natural
services, markets and opportunities for value addition and non-
resources, appropriate new technology and financial services,
farm employment
including microfinance
45 Target 2.4. By 2030, ensure sustainable food production systems
30 Target 1.5. By 2030, build the resilience of the poor and those in
and implement resilient agricultural practices that increase
vulnerable situations and reduce their exposure and vulnerability
productivity and production, that help maintain ecosystems,
to climate-related extreme events and other economic, social and
that strengthen capacity for adaptation to climate change,
environmental shocks and disasters
extreme weather, drought, flooding and other disasters and that
34 Target 1.A. Ensure significant mobilization of resources from a progressively improve land and soil quality
variety of sources, including through enhanced development
48 Target 2.5. By 2020, maintain the genetic diversity of seeds,
cooperation, in order to provide adequate and predictable means
cultivated plants and farmed and domesticated animals and their
for developing countries, in particular least developed countries,
related wild species, including through soundly managed and
to implement programmes and policies to end poverty in all
diversified seed and plant banks at the national, regional and
its dimensions.
international levels, and promote access to and fair and equitable
35 Target 1.B. Create sound policy frameworks at the national, sharing of benefits arising from the utilization of genetic resources
regional and international levels, based on pro-poor and gender and associated traditional knowledge, as internationally agreed
sensitive development strategies, to support accelerated
50 Target 2.A. Increase investment, including through enhanced
investment in poverty eradication actions.
international cooperation, in rural infrastructure, agricultural
research and extension services, technology development and
plant and livestock gene banks in order to enhance agricultural
productive capacity in developing countries, in particular least
developed countries.
51 Target 2.C. Adopt measures to ensure the proper functioning of
food commodity markets and their derivatives and facilitate timely
access to market information, including on food reserves, in order
to help limit extreme food price volatility.
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52 SDG 3: GOOD HEALTH 90 SDG 4: QUALITY EDUCATION 102 SDG 5: GENDER EQUALITY
AND WELL-BEING
53 Target 3.1. By 2030, reduce the global maternal mortality ratio to 91 Target 4.1. By 2030, ensure that all girls and boys complete free, 103 Target 5.1. End all forms of discrimination against all women and
less than 70 per 100,000 live births equitable and quality primary and secondary education leading to girls everywhere
56 Target 3.2. By 2030, end preventable deaths of newborns and relevant and effective learning outcomes
109 Target 5.2. Eliminate all forms of violence against all women and
children under 5 years of age, with all countries aiming to reduce 93 Target 4.2. By 2030, ensure that all girls and boys have access girls in the public and private spheres, including trafficking and
neonatal mortality to at least as low as 12 per 1,000 live births and to quality early childhood development, care and pre-primary sexual and other types of exploitation
under-5 mortality to at least as low as 25 per 1,000 live births education so that they are ready for primary education
112 Target 5.3. Eliminate all harmful practices, such as child, early and
59 Target 3.3. By 2030, end the epidemics of AIDS, tuberculosis, 94 Target 4.3. By 2030, ensure equal access for all women and men to forced marriage and female genital mutilation
malaria and neglected tropical diseases and combat hepatitis, affordable and quality technical, vocational and tertiary education,
112 Target 5.4. Recognize and value unpaid care and domestic work
water-borne diseases and other communicable diseases including university
through the provision of public services, infrastructure and social
63 Target 3.4. By 2030, reduce by one third premature mortality from 95 Target 4.4. By 2030, substantially increase the number of youth and protection policies and the promotion of shared responsibility
non-communicable diseases through prevention and treatment adults who have relevant skills, including technical and vocational within the household and the family as nationally appropriate
and promote mental health and well-being skills, for employment, decent jobs and entrepreneurship
115 Target 5.5. Ensure women’s full and effective participation and
67 Target 3.5. Strengthen the prevention and treatment of substance 97 Target 4.5. By 2030, eliminate gender disparities in education equal opportunities for leadership at all levels of decision-making
abuse, including narcotic drug abuse and harmful use of alcohol and ensure equal access to all levels of education and vocational in political, economic and public life
69 Target 3.6. By 2020, halve the number of global deaths and injuries training for the vulnerable, including persons with disabilities,
120 Target 5.6. Ensure universal access to sexual and reproductive
from road traffic accidents indigenous peoples and children in vulnerable situations
health and reproductive rights as agreed in accordance with
71 Target 3.7. By 2030, ensure universal access to sexual and 99 Target 4.6. By 2030, ensure that all youth and a substantial the Programme of Action of the International Conference on
reproductive health-care services, including for family planning, proportion of adults, both men and women, achieve literacy Population and Development and the Beijing Platform for Action
information and education, and the integration of reproductive and numeracy and the outcome documents of their review conferences
health into national strategies and programs 100 Target 4.7. By 2030, ensure that all learners acquire the knowledge 121 Target 5.C. Adopt and strengthen sound policies and enforceable
73 Target 3.8. Achieve universal health coverage, including financial and skills needed to promote sustainable development, including, legislation for the promotion of gender equality and the
risk protection, access to quality essential health-care services among others, through education for sustainable development and empowerment of all women and girls at all levels.
and access to safe, effective, quality and affordable essential sustainable lifestyles, human rights, gender equality, promotion
medicines and vaccines for all of a culture of peace and non-violence, global citizenship and
appreciation of cultural diversity and of culture’s contribution to
77 Target 3.9. By 2030, substantially reduce the number of deaths and sustainable development
illnesses from hazardous chemicals and air, water and soil pollution
and contamination 101 Target 4.A. Build and upgrade education facilities that are child,
disability and gender sensitive and provide safe, non-violent,
77 Target 3.A. Strengthen the implementation of the World Health inclusive and effective learning environments for all.
Organization Framework Convention on Tobacco Control in all
countries, as appropriate.
77 Target 3.B. Support the research and development of vaccines
and medicines for the communicable and non-communicable
diseases that primarily affect developing countries, provide access
to affordable essential medicines and vaccines, in accordance
with the Doha Declaration on the TRIPS Agreement and Public
Health, which affirms the right of developing countries to use to the
full the provisions in the Agreement on Trade-Related Aspects of
Intellectual Property Rights regarding flexibilities to protect public
health, and, in particular, provide access to medicines for all.
77 Target 3.C. Substantially increase health financing and the
recruitment, development, training and retention of the health
workforce in developing countries, especially in least developed
countries and small island developing States.
77 Target 3.D. Strengthen the capacity of all countries, in particular
developing countries, for early warning, risk reduction and
management of national and global health risks.
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122 SDG 6: CLEAN WATER 160 SDG 7: AFFORDABLE AND 178 SDG 8: DECENT WORK AND
AND SANITATION CLEAN ENERGY ECONOMIC GROWTH
123 Target 6.1. By 2030, achieve universal and equitable access to safe 161 Target 7.1. By 2030, ensure universal access to affordable, reliable 179 Target 8.1. Sustain per capita economic growth in accordance
and affordable drinking water for all and modern energy services with national circumstances and, in particular, at least seven
per cent gross domestic product growth per annum in the least
128 Target 6.2. By 2030, achieve access to adequate and equitable 164 Target 7.2. By 2030, increase substantially the share of renewable
developed countries
sanitation and hygiene for all and end open defecation, paying energy in the global energy mix
special attention to the needs of women and girls and those in 182 Target 8.2. Achieve higher levels of economic productivity through
169 Target 7.3. By 2030, double the global rate of improvement in
vulnerable situations diversification, technological upgrading and innovation, including
energy efficiency
through a focus on high value added and labour-intensive sectors
131 Target 6.3. By 2030, improve water quality by reducing pollution,
175 Target 7.A. By 2030, enhance international cooperation to
eliminating dumping and minimizing release of hazardous 184 Target 8.3. Promote development-oriented policies that support
facilitate access to clean energy research and technology,
chemicals and materials, halving the proportion of untreated productive activities, decent job creation, entrepreneurship,
including renewable energy, energy efficiency and advanced and
wastewater and substantially increasing recycling and safe creativity and innovation, and encourage the formalization and
cleaner fossil-fuel technology, and promote investment in energy
reuse globally growth of micro-, small- and medium sized enterprises, including
infrastructure and clean energy technology.
through access to financial services
139 Target 6.4. By 2030, substantially increase water-use efficiency
176 Target 7.B. By 2030, expand infrastructure and upgrade technology 186 Target 8.4. Improve progressively, through 2030, global resource
across all sectors and ensure sustainable withdrawals and supply
for supplying modern and sustainable energy services for all in efficiency in consumption and production and endeavour to
of freshwater to address water scarcity and substantially reduce
developing countries, in particular least developed countries, small decouple economic growth from environmental degradation,
the number of people suffering from water scarcity
island developing States and landlocked developing countries, in in accordance with the Ten‑Year Framework of Programmes on
147 Target 6.5. By 2030, implement integrated water resources accordance with their respective programmes of support. Sustainable Consumption and Production, with developed countries
management at all levels, including through transboundary taking the lead
cooperation as appropriate
199 Target 8.5. By 2030, achieve full and productive employment and
152 Target 6.6. By 2020, protect and restore water-related ecosystems, decent work for all women and men, including for young people
including mountains, forests, wetlands, rivers, aquifers and lakes and persons with disabilities, and equal pay for work of equal value
159 Target 6.A. By 2030, expand international cooperation and 208 Target 8.6. By 2020, substantially reduce the proportion of youth
capacity-building support to developing countries in water- and not in employment, education or training
sanitation-related activities and programmes, including water
210 Target 8.7. Take immediate and effective measures to eradicate
harvesting, desalination, water efficiency, wastewater treatment,
forced labour, end modern slavery and human trafficking and secure
recycling and reuse technologies.
the prohibition and elimination of the worst forms of child labour,
159 Target 6.B. Support and strengthen the participation of local including recruitment and use of child soldiers, and by 2025 end
communities in improving water and sanitation management. child labour in all its forms
228 Target 8.8. Protect labour rights and promote safe and secure
working environments for all workers, including migrant workers, in
particular women migrants, and those in precarious employment
241 Target 8.9. By 2030, devise and implement policies to promote
sustainable tourism that creates jobs and promotes local culture
and products
241 Target 8.10. Strengthen the capacity of domestic financial
institutions to encourage and expand access to banking, insurance
and financial services for all
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242 SDG 9: INDUSTRY, INNOVATION AND 285 SDG 10: REDUCED 306 SDG 11: SUSTAINABLE CITIES
INFRASTRUCTURE INEQUALITIES AND COMMUNITIES
243 Target 9.1. Develop quality, reliable, sustainable and resilient 286 Target 10.1. By 2030, progressively achieve and sustain income 307 Target 11.1. By 2030, ensure access for all to adequate, safe and
infrastructure, including regional and trans-border infrastructure, growth of the bottom 40 per cent of the population at a rate higher affordable housing and basic services and upgrade slums
to support economic development and human well-being, with a than the national average
310 Target 11.2. By 2030, provide access to safe, affordable,
focus on affordable and equitable access for all
288 Target 10.2. By 2030, empower and promote the social, economic accessible and sustainable transport systems for all, improving
247 Target 9.2. Promote inclusive and sustainable industrialization and, and political inclusion of all, irrespective of age, sex, disability, road safety, notably by expanding public transport, with special
by 2030, significantly raise industry’s share of employment and race, ethnicity, origin, religion or economic or other status attention to the needs of those in vulnerable situations, women,
gross domestic product, in line with national circumstances, and children, persons with disabilities and older persons
293 Target 10.3. Ensure equal opportunity and reduce inequalities of
double its share in least developed countries
outcome, including by eliminating discriminatory laws, policies 312 Target 11.3. By 2030, enhance inclusive and sustainable
258 Target 9.3. Increase the access of small-scale industrial and other and practices and promoting appropriate legislation, policies and urbanization and capacity for participatory, integrated and
enterprises, in particular in developing countries, to financial action in this regard sustainable human settlement planning and management in
services, including affordable credit, and their integration into all countries
299 Target 10.4. Adopt policies, especially fiscal, wage and social
value chains and markets
protection policies, and progressively achieve greater equality 315 Target 11.4. Strengthen efforts to protect and safeguard the
260 Target 9.4. By 2030, upgrade infrastructure and retrofit industries to world’s cultural and natural heritage
302 Target 10.5. Improve the regulation and monitoring of
make them sustainable, with increased resource-use efficiency and
global financial markets and institutions and strengthen the 317 Target 11.5. By 2030, significantly reduce the number of deaths
greater adoption of clean and environmentally sound technologies
implementation of such regulations and the number of people affected and substantially decrease the
and industrial processes, with all countries taking action in
direct economic losses relative to global gross domestic product
accordance with their respective capabilities 303 Target 10.6. Ensure enhanced representation and voice for
caused by disasters, including water-related disasters, with a focus
developing countries in decision-making in global international
278 Target 9.5. Enhance scientific research, upgrade the technological on protecting the poor and people in vulnerable situations
economic and financial institutions in order to deliver more
capabilities of industrial sectors in all countries, in particular
effective, credible, accountable and legitimate institutions 320 Target 11.6. By 2030, reduce the adverse per capita environmental
developing countries, including, by 2030, encouraging innovation
impact of cities, including by paying special attention to air quality
and substantially increasing the number of research and 303 Target 10.7. Facilitate orderly, safe, regular and responsible
and municipal and other waste management
development workers per 1 million people and public and private migration and mobility of people, including through the
research and development spending implementation of planned and well managed migration policies 323 Target 11.7. By 2030, provide universal access to safe, inclusive and
accessible, green and public spaces, in particular for women and
283 Target 9.A. Facilitate sustainable and resilient infrastructure 303 Target 10.A. Implement the principle of special and
children, older persons and persons with disabilities
development in developing countries through enhanced financial, differential treatment for developing countries, in particular
technological and technical support to African countries, least least developed countries, in accordance with World Trade 323 Target 11.A. Support positive economic, social and environmental
developed countries, landlocked developing countries and small Organization agreements. links between urban, peri-urban and rural areas by strengthening
island developing States. national and regional development planning.
284 Target 9.C. Significantly increase access to information and 324 Target 11.B. By 2020, substantially increase the number of cities
communications technology and strive to provide universal and and human settlements adopting and implementing integrated
affordable access to the Internet in least developed countries policies and plans towards inclusion, resource efficiency,
by 2020. mitigation and adaptation to climate change, resilience to
disasters, and develop and implement, in line with the Sendai
Framework for Disaster Risk Reduction 2015-2030, holistic disaster
risk management at all levels.
326 Target 11.C. Support least developed countries, including through
financial and technical assistance, in building sustainable and
resilient buildings utilizing local materials.
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327 SDG 12: RESPONSIBLE CONSUMPTION 395 SDG 13: CLIMATE ACTION 423 SDG 14: LIFE BELOW WATER
AND PRODUCTION
328 Target 12.1. Implement the 10-Year Framework of Programmes on 396 Target 13.1. Strengthen resilience and adaptive capacity to climate- 424 Target 14.1. By 2025, prevent and significantly reduce marine
Sustainable Consumption and Production Patterns, all countries related hazards and natural disasters in all countries pollution of all kinds, in particular from land-based activities,
taking action, with developed countries taking the lead, taking into including marine debris and nutrient pollution
403 Target 13.2. Integrate climate change measures into national
account the development and capabilities of developing countries
policies, strategies and planning 430 Target 14.2. By 2020, sustainably manage and protect marine
343 Target 12.2. By 2030, ensure access for all to adequate, safe and and coastal ecosystems to avoid significant adverse impacts,
416 Target 13.3. Improve education, awareness-raising and human and
affordable housing and basic services and upgrade slums including by strengthening their resilience, and take action for their
institutional capacity on climate change mitigation, adaptation,
restoration in order to achieve healthy and productive oceans
359 Target 12.3. By 2030, halve per capita global food waste at impact reduction and early warning
the retail and consumer levels and reduce food losses along 434 Target 14.3. Minimize and address the impacts of ocean
421 Target 13.A. Implement the commitment undertaken by developed-
production and supply chains, including post-harvest losses acidification, including through enhanced scientific cooperation at
country parties to the United Nations Framework Convention on
all levels
361 Target 12.4. By 2020, achieve the environmentally sound Climate Change to a goal of mobilizing jointly $100 billion annually
management of chemicals and all wastes throughout their by 2020 from all sources to address the needs of developing 441 Target 14.4. By 2020, effectively regulate harvesting and end
lifecycle, in accordance with agreed international frameworks, countries in the context of meaningful mitigation actions and overfishing, illegal, unreported and unregulated fishing and
and significantly reduce their release to air, water and soil in transparency on implementation and fully operationalize the Green destructive fishing practices and implement science-based
order to minimize their adverse impacts on human health and Climate fund through its capitalization as soon as possible management plans, in order to restore fish stocks in the shortest
the environment time feasible, at least to levels that can produce maximum
422 Target 13.B. Promote mechanisms for raising capacity for effective
sustainable yield as determined by their biological characteristics
374 Target 12.5. By 2030, substantially reduce waste generation climate change-related planning and management in least
through prevention, reduction, recycling and reuse developed countries, including focusing on women, youth and 442 Target 14.5. By 2020, conserve at least ten per cent of coastal and
local and marginalized communities marine areas, consistent with national and international law and
384 Target 12.6. Encourage companies, especially large and
based on the best available scientific information
transnational companies, to adopt sustainable practices and to
integrate sustainability information into their reporting cycle 443 Target 14.6. By 2020, prohibit certain forms of fisheries subsidies
which contribute to overcapacity and overfishing, eliminate
387 Target 12.7. Promote public procurement practices that are
subsidies that contribute to illegal, unreported and unregulated
sustainable, in accordance with national policies and priorities
fishing and refrain from introducing new such subsidies,
391 Target 12.8. By 2030, ensure that people everywhere have the recognizing that appropriate and effective special and differential
relevant information and awareness for sustainable development treatment for developing and least developed countries should
and lifestyles in harmony with nature be an integral part of the World Trade Organization fisheries
393 Target 12.A. Support developing countries to strengthen their subsidies negotiation
scientific and technological capacity to move towards more 443 Target 14.7. By 2030, increase the economic benefits to small
sustainable patterns of consumption and production island developing States and least developed countries from the
394 Target 12.B. Develop and implement tools to monitor sustainable sustainable use of marine resources, including through sustainable
development impacts for sustainable tourism that creates jobs and management of fisheries, aquaculture and tourism
promotes local culture and products 444 Target 14.C. Enhance the conservation and sustainable use of
394 Target 12.C. Rationalize inefficient fossil-fuel subsidies that oceans and their resources by implementing international law
encourage wasteful consumption by removing market distortions, as reflected in the United Nations Convention on the Law of the
in accordance with national circumstances, including by Sea, which provides the legal framework for the conservation
restructuring taxation and phasing out those harmful subsidies, and sustainable use of oceans and their resources, as recalled in
where they exist, to reflect their environmental impacts, taking fully paragraph 158 of “The future we want”
into account their specific needs and conditions of developing
countries and minimizing the possible adverse impacts on
their development in a manner that protects the poor and the
affected communities.
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445 SDG 15: LIFE ON LAND 479 SDG 16: PEACE, JUSTICE AND STRONG
INSTITUTIONS
446 Target 15.1. By 2020, ensure the conservation, restoration and 481 Target 16.1. Significantly reduce all forms of violence and related
sustainable use of terrestrial and inland freshwater ecosystems death rates everywhere
and their services, in particular forests, wetlands, mountains and
485 Target 16.2. End abuse, exploitation, trafficking and all forms of
drylands, in line with obligations under international agreements
violence against and torture of children
453 Target 15.2. By 2020, promote the implementation of sustainable
488 Target 16.3. Promote the rule of law at the national and international
management of all types of forests, halt deforestation, restore
levels and ensure equal access to justice for all
degraded forests and substantially increase afforestation and
reforestation globally 496 Target 16.4. By 2030, significantly reduce illicit financial and arms
flows, strengthen the recovery and return of stolen assets and
463 Target 15.3. By 2030, combat desertification, restore degraded
combat all forms of organized crime
land and soil, including land affected by desertification, drought
and floods, and strive to achieve a land degradation-neutral world 498 Target 16.5. Substantially reduce corruption and bribery in all
their forms
465 Target 15.4. By 2030, ensure the conservation of mountain
ecosystems, including their biodiversity, in order to enhance 503 Target 16.6. Develop effective, accountable and transparent
their capacity to provide benefits that are essential for institutions at all levels
sustainable development 520 Target 16.7. Ensure responsive, inclusive, participatory and
467 Target 15.5. Take urgent and significant action to reduce the representative decision-making at all levels
degradation of natural habitats, halt the loss of biodiversity and, by 524 Target 16.8. Broaden and strengthen the participation of
2020, protect and prevent the extinction of threatened species developing countries in the institutions of global governance
471 Target 15.6. Promote fair and equitable sharing of the benefits 524 Target 16.9. By 2030, provide legal identity for all, including
arising from the utilization of genetic resources and promote birth registration
appropriate access to such resources, as internationally agreed
525 Target 16.10. Ensure public access to information and protect
472 Target 15.7. Take urgent action to end poaching and trafficking of fundamental freedoms, in accordance with national legislation and
protected species of flora and fauna and address both demand international agreements
and supply of illegal wildlife products
527 Target 16.A. Strengthen relevant national institutions, including
472 Target 15.8. By 2020, introduce measures to prevent the through international cooperation, for building capacity at all
introduction and significantly reduce the impact of invasive alien levels, in particular in developing countries, to prevent violence and
species on land and water ecosystems and control or eradicate the combat terrorism and crime.
priority species
527 Target 16.B. Promote and enforce non-discriminatory laws and
473 Target 15.9. By 2020, integrate ecosystem and biodiversity values policies for sustainable development.
into national and local planning, development processes, poverty
reduction strategies and accounts
474 Target 15.A. Mobilize and significantly increase financial resources
from all sources to conserve and sustainable use biodiversity
and ecosystems.
477 Target 15.B. Mobilize significant resources from all sources and at
all levels to finance sustainable forest management and provide
adequate incentives to developing countries to advance such
management, including for conservation and reforestation.
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528 SDG 17: PARTNERSHIPS APPENDICES

FOR THE GOALS
529 Target 17.1. Strengthen domestic resource mobilization, including 538 Target 17.11. Significantly increase the exports of developing 544 I. Cross-cutting principles relevant to this publication
through international support to developing countries, to improve countries, in particular with a view to doubling the least developed 546 II. List of publications and other resources that informed
domestic capacity for tax and other revenue collection countries’ share of global exports by 2020 this publication
532 Target 17.2. Developed countries to implement fully their official 538 Target 17.12. Realize timely implementation of duty-free and 550 III. Criteria for selecting the disclosure and indicator sources
development assistance commitments, including the commitment quota-free market access on a lasting basis for all least developed
by many developed countries to achieve the target of 0.7 per cent countries, consistent with World Trade Organization decisions, 551 IV. List of disclosure and indicator sources considered
of gross national income for official development assistance (ODA/ including by ensuring that preferential rules of origin applicable to 552 V. Examples of relevant UN Conventions and other key
GNI) to developing countries and 0.15 to 0.20 per cent of ODA/GNI imports from least developed countries are transparent and simple, international agreements and other internationally
to least developed countries; ODA providers are encouraged to and contribute to facilitating market access agreed instruments
consider setting a target to provide at least 0.20 per cent of ODA/
539 Target 17.13. Enhance global macroeconomic stability, including 557 VI. Contributors
GNI to least developed countries
through policy coordination and policy coherence
533 Target 17.3. Mobilize additional financial resources for developing
539 Target 17.14. Enhance policy coherence for sustainable development
countries from multiple sources
539 Target 17.15. Respect each country’s policy space and leadership
535 Target 17.4. Assist developing countries in attaining long-term debt
to establish and implement policies for poverty eradication and
sustainability through coordinated policies aimed at fostering debt
sustainable development
financing, debt relief and debt restructuring, as appropriate, and
address the external debt of highly indebted poor countries to reduce 540 Target 17.16. Enhance the Global Partnership for Sustainable
debt distress Development, complemented by multi-stakeholder partnerships
that mobilize and share knowledge, expertise, technology
535 Target 17.5. Adopt and implement investment promotion regimes for
and financial resources, to support the achievement of the
least developed countries
Sustainable Development Goals in all countries, in particular
536 Target 17.6. Enhance North-South, South-South and triangular developing countries
regional and international cooperation on and access to science,
541 Target 17.17. Encourage and promote effective public, public-private
technology and innovation and enhance knowledge-sharing on
and civil society partnerships, building on the experience and
mutually agreed terms, including through improved coordination
resourcing strategies of partnerships
among existing mechanisms, in particular at the United Nations level,
and through a global technology facilitation mechanism 541 Target 17.18. By 2020, enhance capacity-building support to
developing countries, including for least developed countries and
536 Target 17.7. Promote the development, transfer, dissemination and
small island developing States, to increase significantly the availability
diffusion of environmentally sound technologies to developing
of high-quality, timely and reliable data disaggregated by income,
countries on favourable terms, including on concessional and
gender, age, race, ethnicity, migratory status, disability, geographic
preferential terms, as mutually agreed
location and other characteristics relevant in national contexts
536 Target 17.8. Fully operationalize the technology bank and
542 Target 17.19. By 2030, build on existing initiatives to develop
science, technology and innovation capacity-building
measurements of progress on sustainable development that
mechanism for least developed countries by 2017 and enhance
complement gross domestic product, and support statistical
the use of enabling technology, in particular information and
capacity-building in developing countries
communications technology
537 Target 17.9. Enhance international support for implementing
effective and targeted capacity-building in developing countries
to support national plans to implement all the Sustainable
Development Goals, including through North-South, South-South
and triangular cooperation
538 Target 17.10. Promote a universal, rules-based, open,
non‑discriminatory and equitable multilateral trading system under
the World Trade Organization, including through the conclusion of
negotiations under its Doha Development Agenda
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1. IN
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Table of contents 2. SDG Targets for Business Appendices
1. Introduction
INTRODUCTION
2022 updated version of “An Analysis of the Goals and Targets”
As part of the work of the Action Platform Reporting on New or updated sources of disclosures incorporated in this
the SDGs (2017–2020), GRI and the United Nations Global issue include new GRI Topic Standards, the GRI Universal
Compact (UN Global Compact), together with partners Standards 2021 as well as the GRI Sector Standards.
and stakeholders, developed guidance for companies This version also includes the questions of the 2022 edition
to effectively integrate the Sustainable Development Goals of the UN Global Compact Communication on Progress
(SDGs) into their reporting processes. An Analysis of the Goals questionnaire. Other sources of disclosures included in the 2022
and Targets (hereafter: “Analysis”), first published in 2017, update are the AWS International Water Stewardship Standard;
was one of the guides produced and includes an inventory of CDP questionnaires; Corporate Human Rights Benchmark
possible disclosures per SDG, at the level of the 169 targets, Methodology 2021 for several sectors; Culture of Health
based on a wide range of disclosure and indicator sources, for Business (COH4B) framework by GRI and Robert Wood
including internationally recognized frameworks and standards. Johnson; Ellen MacArthur Foundation MCI tool; GISD Sector-
Any business can use these disclosures to report on their efforts Specific SDG-related Metrics for Corporate Reporting; SASB;
towards achieving the SDGs. When first published, the Analysis UN Guiding Principles Reporting Framework; Understanding
constituted a first step towards a unified mechanism to help and Measuring Women’s Economic Empowerment, Definition,
companies report on the SDGs in a comparable and effective Framework and Indicators; WBA Gender Benchmark
way. It aimed to pave the way for the aggregation of relevant Methodology; WBCSD CTI indicators ; and WEF’s Toward
information across companies and sectors, enabling better Common Metrics and Consistent Reporting of Sustainable
comparability and usability by stakeholders. Value Creation. For more information about the full list of
sources of disclosures considered for this publication, please
This July 2022 version of the Analysis includes an updated list of
consult the Appendix ‘List of disclosure and indicator sources
disclosures which adds to the first edition. The list of disclosures
considered’ as well as “Criteria for selecting the disclosure and
released in this document replaces the list published in the
indicator sources”.
2017 version.
9
Table of contents 2. SDG Targets for Business Appendices
1. Introduction
How to use this document About the Action Platform Reporting on the SDGs
The 2030 Agenda for Sustainable Development includes 17 SDGs with specific targets under The United Nations Global Compact and Global Reporting Initiative (GRI) formed a ground-
each goal. The 17 SDGs are global, universal and interconnected. As such, there are business breaking initiative, the Action Platform for Reporting in the SDGs, to facilitate corporate
implications for each goal. reporting on the SDGs, help businesses integrate the SDGs into their reporting practices and
drive corporate action on the Global Goals.
Over time the understanding of how business can contribute to the SDG targets has evolved
and this updated version incorporates new sources, adding to the list of existing disclosures that Over four years (2017–2020), it engaged representatives from a variety of organizations,
can be used to report on the SDGs. The Analysis contains a wealth of disclosures and was not including governments, civil society, UN institutions, investors, data users, business (including
designed to be read from cover to cover. SMEs), Global Compact Local Networks and GRI regional hubs. Companies across the
globe were also invited to provide substantive input, share emerging best practices and
This document provides:
participate in learning workshops. Between 2017 and 2020, the Action Platform engaged senior
• A list of existing and established disclosures that businesses can use to report in connection representatives from 59 businesses from 23 countries in a peer-to-peer learning program to
with the SDG targets. enable companies to define and improve their contribution to the SDGs.
• An identification of existing gaps, where established disclosures are not yet available. Launched in March 2017 by the UN Global Compact and GRI, the Action platform has delivered:
• A table with the corresponding indicators for governments developed by the UN-backed • Thought leadership – practical guidance, tools and resources developed, which enable
Inter-agency Expert Group on SDG Indicators (IAEG-SDG). Since businesses are one of the business to integrate the SDGs into their reporting process
parties contributing to the goals, they should be able to make clear how their actions link to
• Capacity building – joint GRI, UN Global Compact and PwC training events involving more
overall performance on the SDGs. This means that they should also be able to explain the link
than 1,000 professionals, as well as the launch of SDG reporting courses
between the business disclosures and the indicators set by the IAEG-SDG for governments
to report on their SDG performance at the national level. While in some cases it makes sense • Advocacy – a convening role that has furthered the commitment of the private sector to
for businesses to use the same indicators that governments use, in many cases these will not disclosing their impact on the SDGs, including positioning with policy actors and investors
be the same, as the context and level of detail required is different.
As part of the work of the Action Platform, the UN Global Compact and GRI have launched the
This version of the Analysis did not update the list of possible relevant actions to help achieve following SDG reporting resources:
the SDG targets that was developed for the 2017 version, but focused on updating the list
• Business Reporting on the SDGs: An Analysis of the Goals and Targets (2017)
of disclosures only.1 For some SDG targets, there still may not be existing and established
disclosures that businesses can use to report in connection with the SDG target. Therefore, this • Integrating the SDGs into Corporate Reporting: A Practical Guide (2018)
publication does not include an indicator mapping for those.
• In-Focus: Addressing Investor Needs in Business Reporting on the SDGs (2018)
This Analysis is primarily intended to be used in combination with the document “Integrating the
• Reporting Examples: How Companies are Reporting on the SDGs (2020)
SDGs into corporate reporting: A practical guide” (hereafter: “Practical Guide”). The Practical
Guide outlines a three-steps approach to embed the SDGs into existing business and The publications leverage the GRI Standards — the world’s most widely used sustainability
reporting processes. reporting standards — and the Ten Principles of the UN Global Compact. By doing so,
businesses are able to incorporate SDG reporting into their existing processes, ultimately
The Analysis and the Practical Guide are meant to be used together as part of a company’s
empowering them to act and make achieving the SDGs a reality.
regular reporting cycle. Companies can use them to disclose their impacts and contributions
to the SDGs in their reports - for example through reporting in accordance with the GRI PwC provided technical support to the publications. The Principles for Responsible Investment
Sustainability Reporting Standards (GRI Standards). Both the Analysis and the Practical Guide (PRI) initiative has contributed to the platform, helping to increase the value of corporate
are anchored in current reporting processes, and do not create new norms or standards. sustainability disclosures for the financial community.
They build on earlier work, in particular the SDG Compass, developed by the UN Global GRI and the UN Global Compact acknowledge the support provided to the Action Platform by
Compact, GRI and the World Business Council for Sustainable Development (WBCSD). the Swedish International Development Cooperation Agency (Sida).
For more information about relevant technical considerations taken into account when
developing this publication, please consult Appendix I “Cross-cutting principles relevant to
this publication”.
1. Please find the 2017 version of the Analysis of the Goals and Targets here: https://www.unglobalcompact.org/library/5361 or here: https://www.globalreporting.org/public-policy-partnerships/sustainable-development/integrating-sdgs-into-sustainability-
reporting/
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Table of contents 1. Introduction Appendices
2. SDG Targets for Business
SDG 1: Target 1.1
SUSTAINABLE DEVELOPMENT GOAL 1:
END POVERTY IN ALL ITS

FORMS EVERYWHERE
Target 1.1
By 2030, eradicate extreme poverty for all people everywhere,
currently measured as people living on less than $1.25 a day
Sources
(for more information, please see Appendices III & VI)
Examples of relevant UN Conventions and other UDHR, ICESCR, UNGP2, ILO Report IV, ILO C131, ILO C105
key international agreements
Publications and other resources on Business 12, 14, 33, 45, 51, 109, 116
and the SDGs
2. Business reporting on human rights should be in accordance with UN Guiding Principles on Business and Human Rights. For more information about business and human rights, please refer to the “Cross-cutting principles relevant to this publication” in
Appendix I.
13
SDG 1: Target 1.1
Disclosures 1.1
Business Theme Available Business Disclosures Units Source Sector Information Industry Information
Human Rights HR1, Which of the following has the company identified as material human rights issues connected N/A UN Global Compact - 2022 Communication
with its operations and/or value chain, whether based on their salience (i,e,, the most severe potential on Progress
negative impacts on people) or another basis? [Please select your top 5 material issues]
HR2, Does the company have a policy commitment in relation to the following human rights issues? N/A UN Global Compact - 2022 Communication
on Progress
HR2,1, For each human rights policy, is it: N/A UN Global Compact - 2022 Communication
on Progress
HR3, In the course of the reporting period, has the company engaged with affected stakeholders or N/A UN Global Compact - 2022 Communication
their legitimate representatives in relation to the following human rights issues? on Progress
HR4, What type of action has the company taken in the reporting period with the aim of preventing/ N/A UN Global Compact - 2022 Communication
mitigating the risks/impacts associated with this human rights issue? on Progress
HR5, Who receives training for the following human rights issues? N/A UN Global Compact - 2022 Communication
on Progress
HR6, How does the company assess progress in preventing/mitigating the risks/impacts associated N/A UN Global Compact - 2022 Communication
with the following human rights issues? on Progress
HR7, During the reporting period, has the company been involved in providing or enabling remedy N/A UN Global Compact - 2022 Communication
where it has caused or contributed to adverse impact associated with the following human rights on Progress
issue(s)?
HR8, Briefly describe practical actions the company has taken during the reporting period and/or plans N/A UN Global Compact - 2022 Communication
to take to implement the human rights principles, including any challenges faced and actions taken on Progress
towards prevention and/or remediation,
Tax Payments to Government N/A UNCTAD core SDGs reporting indicators

A.2.
a. A description of the approach to tax, including: N/A GRI 207-1

i. whether the organization has a tax strategy and, if so, a link to this strategy if publicly available;
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;
iii. the approach to regulatory compliance;
iv. how the approach to tax is linked to the business and sustainable development strategies of the
organization.
a. A description of the tax governance and control framework, including: N/A GRI 207-2
i. the governance body or executive-level position within the organization accountable for
compliance with the tax strategy;
ii. how the approach to tax is embedded within the organization;
iii. the approach to tax risks, including how risks are identified, managed, and monitored;
iv. how compliance with the tax governance and control framework is evaluated.
b. A description of the mechanisms for reporting concerns about unethical or unlawful behavior and
the organization’s integrity in relation to tax.
c. A description of the assurance process for disclosures on tax and, if applicable, a reference to the
assurance report, statement, or opinion.
14
SDG 1: Target 1.1
Tax a. A description of the approach to stakeholder engagement and management of stakeholder N/A GRI 207-3
concerns related to tax, including:
i. the approach to engagement with tax authorities;
ii. the approach to public policy advocacy on tax;
iii. the processes for collecting and considering the views and concerns of stakeholders, including
external stakeholders.
The reporting organization shall report the following information: N/A GRI 207-4
a. All tax jurisdictions where the entities included in the organization’s audited consolidated financial
statements, or in the financial information filed on public record, are resident for tax purposes.
b. For each tax jurisdiction reported in Disclosure 207-4-a:
i. Names of the resident entities;
ii. Primary activities of the organization;
iii. Number of employees, and the basis of calculation of this number;
iv. Revenues from third-party sales;
v. Revenues from intra-group transactions with other tax jurisdictions;
vi. Profit/loss before tax;
vii. Tangible assets other than cash and cash equivalents;
viii. Corporate income tax paid on a cash basis;
ix. Corporate income tax accrued on profit/loss;
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.
c. The time period covered by the information reported in Disclosure 207-4.
The reporting organization shall report the following information: N/A WEF Toward Common Metrics and
a. All tax jurisdictions where the entities included in the organization’s audited consolidated Consistent Reporting of Sustainable Value
financial statements, or in the financial information filed on public record, are resident for tax Creation (based on GRI Standards 207-4)
purposes.
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.
c. The time period covered by the information reported in Disclosure 207-4
15
SDG 1: Target 1.2
Target 1.2
By 2030, reduce at least by half the proportion of men, women and children of
all ages living in poverty in all its dimensions according to national definitions
Sources
Examples of relevant UN Conventions and other UDHR, ICESCR, ICCPR, UNGP, ILO MNE Declaration, ILO Report IV, ILO C131, ILO C183, ILO R165, ILO
key international agreements R191
Publications and other resources on Business 32, 104, 116, 9
and the SDGs
Disclosures 1.2
Access & Financial Inclusion & Capacity Building N/A SASB FN-CB-240a FN Financials FN-CB Commercial Banks
Affordability
Selling Practices N/A SASB FN-CF-270a FN Financials FN-CF Consumer Finance
Discriminatory Lending N/A SASB FN-MF-270b FN Financials FN-MF Mortgage Finance
Lending Practices N/A SASB FN-MF-270a FN Financials FN-MF Mortgage Finance
Quality of Education & Gainful Employment N/A SASB SV-ED-260a SV Services SV-ED Education
Earnings, Do major employers along the value chain and the wider Company system negotiate wage N/A UN Global Compact-
wages and and benefits standards through collective agreement? Oxfam Poverty Footprint20
benefits PF - 1.12
If the Company system engages with or influences trade groups, MSIs/SIs, local/national/ N/A UN Global Compact-
international authorities on issues concerning the living wage and workers' rights, explain the Oxfam Poverty Footprint
Company's position(s) and engagement(s)? PF - 1.16
Average wage of workers (disaggregate data by gender (m/w), type of contract, e.g., $ currency UN Global Compact-
permanent, contractual or piece-rate, and report difference between low and high season for Oxfam Poverty Footprint
temporary workers) PF - 1.2
Compare (i) with both the minimum wage as well as a living wage. (m/w) % UN Global Compact-
Oxfam Poverty Footprint
PF - 1.2
16
SDG 1: Target 1.2
Earnings, General trend of earnings in recent years in comparison to cost of living (i.e., is it improving, N/A UN Global Compact-
wages and falling, or stable?) Oxfam Poverty Footprint
benefits PF - 1.2
Range of company benefits for permanent vs. part-time contractual workers - in low and high % UN Global Compact-
seasons. Oxfam Poverty Footprint
PF - 1.3
Range of company benefits for full time vs. part time workers (along the value chain). % UN Global Compact-
Oxfam Poverty Footprint
PF - 1.3
Where it exists and when workers are entitled to it, are they systematically registered for social N/A UN Global Compact-
security? Oxfam Poverty Footprint
PF - 1.3
Estimated proportion of workers (m/w) along the value chain who have other jobs to sustain % UN Global Compact-
their livelihoods Oxfam Poverty Footprint
PF - 1.4
Average yearly income of smallholders and/or MSMEs (of those interviewed) (m/w) $ currency UN Global Compact-
Oxfam Poverty Footprint22
PF - 1.6
The average yearly income of smallholders and/or MSMEs earned through their participation % UN Global Compact-
in the value chain (of those interviewed) (m/w) Oxfam Poverty Footprint
PF - 1.6
Managing wage policies, minimum wages, wage satisfaction Example metrics: Culture of Health for
Ratio of the entry Business (COH4B)
level wage to framework by GRI and
minimum wage Robert Wood Johnson
Percentage Foundation
of employees
earning minimum
wage
Average hourly
wage by region
Estimated
percentage of
employees at the
company making
a living wage
Median annual
compensation
3. The Poverty Footprint methodology was designed as a thorough assessment of the poverty impacts of business. It includes various dimensions in addition to those highlighted here. Please refer to the Poverty Footprint itself for more information and guidance.
17
SDG 1: Target 1.2
Economic Total number of people registering increased productivity or revenues as a result of the # of people BCtA Indicators
development initiative. For example, smallholder farmers realizing improved crop yields and increased
in areas of high income; or micro-entrepreneurs realizing better revenues through access to finance/training.
poverty
Investments in programs to benefit communities, including disaster response and recovery Example metrics: Culture of Health for
Partnerships Business (COH4B)
with community framework by GRI and
organizations Robert Wood Johnson
Employee hours Foundation
contributed
to community
organizations
Partnerships
with local, state,
or national relief
organizations
Economic Number or % of low-cost access to private health insurance (protection gap) N/A Global Investors for Insurance
resilience Sustainable Development
Sector-Specific SDG-
related Metrics for
Corporate Reporting
Human Rights HR1, Which of the following has the company identified as material human rights issues N/A UN Global Compact -
connected with its operations and/or value chain, whether based on their salience (i,e,, the 2022 Communication on
most severe potential negative impacts on people) or another basis? [Please select your top 5 Progress
material issues]
HR2, Does the company have a policy commitment in relation to the following human rights N/A UN Global Compact -
issues? 2022 Communication on
Progress
HR2,1, For each human rights policy, is it: N/A UN Global Compact -
2022 Communication on
Progress
HR3, In the course of the reporting period, has the company engaged with affected N/A UN Global Compact -
stakeholders or their legitimate representatives in relation to the following human rights 2022 Communication on
issues? Progress
HR4, What type of action has the company taken in the reporting period with the aim of N/A UN Global Compact -
preventing/mitigating the risks/impacts associated with this human rights issue? 2022 Communication on
Progress
HR5, Who receives training for the following human rights issues? N/A UN Global Compact -
Progress
HR6, How does the company assess progress in preventing/mitigating the risks/impacts N/A UN Global Compact -
associated with the following human rights issues? 2022 Communication on
Progress
18
SDG 1: Target 1.2
Human Rights HR7, During the reporting period, has the company been involved in providing or enabling N/A UN Global Compact -
remedy where it has caused or contributed to adverse impact associated with the following 2022 Communication on
human rights issue(s)? Progress
HR8, Briefly describe practical actions the company has taken during the reporting period N/A UN Global Compact -
and/or plans to take to implement the human rights principles, including any challenges faced 2022 Communication on
and actions taken towards prevention and/or remediation, Progress
Inclusive Average annual income of target population engaged in the initiative. The target population $ currency BCtA Indicators
business may be people who benefited from new jobs created through the initiative or benefited from
cost savings as a result of access to affordable goods and services.
Compare the prices paid to micro, small, and medium enterprises (MSMEs) and/or N/A UN Global Compact-
smallholders (m/w) for their product/services to that of the market (i.e. is price paid higher, Oxfam Poverty Footprint
comparable or lower?) PF - 1.1
General trend of earnings/profits from participation in the value chain compared to company N/A UN Global Compact-
margin generated from in-country operations in recent years. Oxfam Poverty Footprint
PF - 1.1
Percentage of value captured by smallholders and/or MSMEs along the full value chain and % UN Global Compact-
compare earnings with Living Income. Oxfam Poverty Footprint
PF - 1.1
The average yearly income of smallholders and/or MSMEs earned through their participation % UN Global Compact-
in the value chain (of those interviewed) (m/w) Oxfam Poverty Footprint
PF - 1.6
Does the Company have a mechanism/policy/code that seeks to ensure that small-scale N/A UN Global Compact-
suppliers, smallholders and/or distributors are paid a fair price for goods, services, and/or Oxfam Poverty Footprint
crops supplied to the Company, enabling sustainable trade? If yes, provide details. PF – 1.11
Does the business have a supplier diversity programme? If so, provide details. N/A The Women's
Empowerment Principles:
Reporting on Progress
(aligned with GRI G4)
Indirect a. Examples of significant identified indirect economic impacts of the organization, including N/A GRI 203-2
Economic positive and negative impacts.
Impacts b. Significance of the indirect economic impacts in the context of external benchmarks and
stakeholder priorities, such as national and international standards, protocols, and policy
agendas.
Labor L,13, Briefly describe practical actions the company has taken during the reporting period N/A UN Global Compact -
and/or plans to take to implement the labour rights principles, including any challenges faced 2022 Communication on
L10, In the course of the reporting period, how frequently were workers injured (injuries per N/A UN Global Compact -
hour worked)? 2022 Communication on
Progress
19
SDG 1: Target 1.2
Labor L11, In the course of the reporting period, what was the company’s incident rate? N/A UN Global Compact -
Progress
L12, In the course of the reporting period, has the company been involved in providing or N/A UN Global Compact -
enabling remedy where it has caused or contributed to the adverse impact associated with 2022 Communication on
the following labour rights issues? Progress
L8, In the course of the reporting period, what was the percentage of women in: (%) N/A UN Global Compact -
Progress
L9, What was the average ratio of the basic salary and remuneration of women to men N/A UN Global Compact -
(comparing jobs of equal value) during the reporting period? 2022 Communication on
Progress
Labor Practices Labor Practices N/A SASB CG-MR-310a CG Consumer Goods CG-MR Multiline and
Specialty Retailers &
Distributors
Labor Practices N/A SASB FB-FR-310a FB Food & Beverage FB-FR Food Retailers &
Distributors
Labor Practices N/A SASB FB-RN-310a FB Food & Beverage FB-RN Restaurants
Labor Practices N/A SASB SV-HL-310a SV Services SV-HL Hotels & Lodging
Labor Conditions N/A SASB TC-ES-320a TC Technology & TC-ES Electronic

Communications Manufacturing Services
& Original Design
Manufacturing
Labor Practices N/A SASB TC-ES-310a TC Technology & TC-ES Electronic

& Original Design
Manufacturing
Labor Practices N/A SASB TR-CL-310a TR Transportation TR-CL Cruise Lines
Market a. When a significant proportion of employees are compensated based on wages subject to N/A GRI 202-1
Presence minimum wage rules, report the relevant ratio of the entry level wage by gender at significant
locations of operation to the minimum wage.
b. When a significant proportion of other workers (excluding employees) performing the
organization’s activities are compensated based on wages subject to minimum wage rules,
describe the actions taken to determine whether these workers are paid above the minimum
wage.
c. Whether a local minimum wage is absent or variable at significant locations of operation,
by gender. In circumstances in which different minimums can be used as a reference, report
which minimum wage is being used.
d. The definition used for ‘significant locations of operation’.
20
SDG 1: Target 1.2
Supply chain What outreach initiatives does the business undertake to empower women to become N/A The Women's
capacity business owners and promote women’s entrepreneurship to equip them with the skills to Empowerment Principles:
building successfully bid for contracts in the future? Does the business cooperate with women’s Reporting on Progress
business organizations, civil society or Government on these issues? (aligned with GRI G4)
Does the business implement any supplier capacity building on gender sensitivity? If so, N/A The Women's
provide details. Empowerment Principles:
Supply Chain Labor Conditions in the Supply Chain N/A SASB CG-AA-430b CG Consumer Goods CG-AA Apparel,
Management Accessories & Footwear
Environmental & Social Impacts of Palm Oil Supply Chain N/A SASB CG-HP-430a CG Consumer Goods CG-HP Household &
Personal Products
Labor Conditions in the Supply Chain N/A SASB CG-TS-430a CG Consumer Goods CG-TS Toys & Sporting
Goods
Supply Chain Management N/A SASB EM-IS-430a EM Extractives & Minerals EM-IS Iron & Steel
Processing Producers
Environmental & Social Impacts of Ingredient Supply Chain N/A SASB FB-AG-430a FB Food & Beverage FB-AG Agricultural
Products
Environmental & Social Impacts of Ingredient Supply Chain N/A SASB FB-AB-430a FB Food & Beverage FB-AB Alcoholic
Beverages
Management of Environmental & Social Impacts in the Supply Chain N/A SASB FB-FR-430a FB Food & Beverage FB-FR Food Retailers &
Distributors
Environmental & Social Impacts of Animal Supply Chain N/A SASB FB-MP-430a FB Food & Beverage FB-MP Meat, Poultry &
Dairy
Environmental & Social Impacts of Ingredient Supply Chain N/A SASB FB-NB-430a FB Food & Beverage FB-NB Non-Alcoholic
Beverages
Environmental & Social Impacts of Ingredient Supply Chain N/A SASB FB-PF-430a FB Food & Beverage FB-PF Processed Foods
Supply Chain Management & Food Sourcing N/A SASB FB-RN-430a FB Food & Beverage FB-RN Restaurants
Supply Chain Management N/A SASB TC-HW-430a TC Technology & TC-HW Hardware
Communications
IAEG-SDG indicators
Indicators Units
1.2.1 P
roportion of population living below the national poverty line, by sex and age % population living below the national poverty line
1.2.2 P
roportion of men, women and children of all ages living in poverty in all its dimensions according % men, women and children living in poverty
to national definitions
21
SDG 1: Target 1.3
Target 1.3
Implement nationally appropriate social protection systems and measures for all,
including floors, and by 2030 achieve substantial coverage of the poor and the vulnerable
Sources
Examples of relevant UN Conventions and other UDHR, ICESCR, ICCPR, ILO MNE Declaration, ILO C102, ILO C121, ILO C130
Publications and other resources on Business and 45
the SDGs
Disclosures 1.3
Human Rights HR1, Which of the following has the company identified as material human rights issues connected with its operations and/ N/A UN Global Compact -
or value chain, whether based on their salience (i,e,, the most severe potential negative impacts on people) or another basis? 2022 Communication on
[Please select your top 5 material issues] Progress
HR2, Does the company have a policy commitment in relation to the following human rights issues? N/A UN Global Compact -
Progress
Progress
HR3, In the course of the reporting period, has the company engaged with affected stakeholders or their legitimate N/A UN Global Compact -
representatives in relation to the following human rights issues? 2022 Communication on
Progress
HR4, What type of action has the company taken in the reporting period with the aim of preventing/mitigating the risks/ N/A UN Global Compact -
impacts associated with this human rights issue? 2022 Communication on
Progress
Progress
HR6, How does the company assess progress in preventing/mitigating the risks/impacts associated with the following N/A UN Global Compact -
human rights issues? 2022 Communication on
Progress
HR7, During the reporting period, has the company been involved in providing or enabling remedy where it has caused or N/A UN Global Compact -
contributed to adverse impact associated with the following human rights issue(s)? 2022 Communication on
Progress
22
SDG 1: Target 1.3
Tax HR8, Briefly describe practical actions the company has taken during the reporting period and/or plans to take to implement N/A UN Global Compact -
the human rights principles, including any challenges faced and actions taken towards prevention and/or remediation, 2022 Communication on
Progress
Payments to Government N/A UNCTAD core SDGs

reporting indicators A.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;
iv. how the approach to tax is linked to the business and sustainable development strategies of the organization.
i. the governance body or executive-level position within the organization accountable for compliance with the tax
strategy;
b. A description of the mechanisms for reporting concerns about unethical or unlawful behavior and the organization’s
integrity in relation to tax.
c. A description of the assurance process for disclosures on tax and, if applicable, a reference to the assurance report,
statement, or opinion.
a. A description of the approach to stakeholder engagement and management of stakeholder concerns related to tax, N/A GRI 207-3
including:
iii. the processes for collecting and considering the views and concerns of stakeholders, including external stakeholders.
The reporting organization shall report the following information: N/A GRI 207-4
a. All tax jurisdictions where the entities included in the organization’s audited consolidated financial statements, or in the
financial information filed on public record, are resident for tax purposes.
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.
c. The time period covered by the information reported in Disclosure 207-4.
23
SDG 1: Target 1.3
Tax The reporting organization shall report the following information: N/A WEF Toward Common
a. All tax jurisdictions where the entities included in the organization’s audited consolidated Metrics and Consistent
financial statements, or in the financial information filed on public record, are resident for tax Reporting of Sustainable
purposes. Value Creation (based on
b. For each tax jurisdiction reported in Disclosure 207-4-a: GRI Standards 207-4)
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.
24
SDG 1: Target 1.4
Target 1.4
By 2030, ensure that all men and women, in particular the poor and the
vulnerable, have equal rights to economic resources, as well as access to
basic services, ownership and control over land and other forms of property,
inheritance, natural resources, appropriate new technology and financial
services, including microfinance
Sources
Examples of relevant UN Conventions and other UDHR, UNDRIP, ICESCR, Aichi Biodiversity Targets, UNGP
Publications and other resources on Business 5, 11, 12, 23, 32, 45, 94, 103, 116
and the SDGs
Disclosures 1.4
Affordability
Access to Medicines N/A SASB HC-BP-240a HC Health Care HC-BP Biotechnology &
Pharmaceuticals
Affordability & Pricing N/A SASB HC-BP-240b HC Health Care HC-BP Biotechnology &
Pharmaceuticals
Access for Low-Income Patients N/A SASB HC-DY-240a HC Health Care HC-DY Health Care
Delivery
Access to Coverage N/A SASB HC-MC-240a HC Health Care HC-MC Managed Care
Affordability & Pricing N/A SASB HC-MS-240a HC Health Care HC-MS Medical
Equipment & Supplies
Energy Affordability N/A SASB IF-EU-240a IF Infrastructure IF-EU Electric Utilities &
Power Generators
Energy Affordability N/A SASB IF-GU-240a IF Infrastructure IF-GU Gas Utilities &
Distributors
Water Affordability & Access N/A SASB IF-WU-240a IF Infrastructure IF-WU Water Utilities &
Services
25
SDG 1: Target 1.4
Access to What are the numbers and percentages of women compared to men represented with a N/A The Women's
business specific type of contract or in a particular job category? What are the implications of this in Empowerment Principles:
resources terms of wages and access to benefits? Reporting on Progress
Access to i) Does the Company system compete with local communities, and smallholders for access N/A UN Global Compact-
land and other to land, water, forest and/or other productive assets / natural resources? ii) If yes, provide Oxfam Poverty Footprint
resources details, including the proportion of use by the Company vs community; who has access to PF - 16.1
productive assets (m/w); who owns productive assets (m/w); and the Company’s tenure
arrangement(s) over resources, etc.
Number and type of controversies in last three years concerning the Company’s use or # of controversies UN Global Compact-
management of local natural resources, including land and water disputes. Oxfam Poverty Footprint
PF - 16.2
Access to How does the business evaluate whether there are any gender-related barriers in accessing N/A The Women's
product and its products and services? Empowerment Principles:
services Reporting on Progress
Affordable Number of years for which housing is expected to remain affordable N/A Global Investors for Residential
housing stock Sustainable Development
related Metrics for
Corporate Reporting
Economic Number of MSMEs and/or smallholders who have benefited from the Company’s investments # of MSMEs/ UN Global Compact-
inclusion to upgrade production and services along the value chain. Provide details on value created for smallholders Oxfam Poverty Footprint
poorest stakeholders. PF – 5.4
Number of community members (outside the value chain) who have benefited from the # of community UN Global Compact-
Company’s investments to upgrade production and services along the value chain. Provide members Oxfam Poverty Footprint
details on value created for poorest stakeholders. PF – 5.5
Providing financial literacy resources Example metrics: Culture of Health for

Employees Business (COH4B)
entitled to framework by GRI and
financial literacy Robert Wood Johnson
training Foundation
Number of
employees
reached by
financial literacy
training
Does the business have a supplier diversity programme? If so, provide details. N/A The Women's
Empowerment Principles:
26
SDG 1: Target 1.4
Economic What outreach initiatives does the business undertake to empower women to become N/A The Women's
inclusion business owners and promote women’s entrepreneurship to equip them with the skills to Empowerment Principles:
successfully bid for contracts in the future? Does the business cooperate with women’s Reporting on Progress
business organizations, civil society or Government on these issues? (aligned with GRI G4)
Economic Number or % of low-cost access to private health insurance (protection gap) N/A Global Investors for Insurance
resilience Sustainable Development
related Metrics for
Corporate Reporting
material issues]
Progress
Progress
issues? Progress
Progress
Progress
Progress
HR7, During the reporting period, has the company been involved in providing or enabling N/A UN Global Compact -
27
SDG 1: Target 1.4
Human Rights Community Relations N/A SASB EM-CO-210b EM Extractives & Minerals EM-CO Coal Operations
& Community Processing
Relations
Rights of Indigenous Peoples N/A SASB EM-CO-210a EM Extractives & Minerals EM-CO Coal Operations
Processing
Community Relations N/A SASB EM-MM-210b EM Extractives & Minerals EM-MM Metals & Mining
Processing
Security, Human Rights & Rights of Indigenous Peoples N/A SASB EM-MM-210a EM Extractives & Minerals EM-MM Metals & Mining
Processing
Community Relations N/A SASB EM-EP-210b EM Extractives & Minerals EM-EP Oil & Gas –
Processing Exploration & Production
Security, Human Rights & Rights of Indigenous Peoples N/A SASB EM-EP-210a EM Extractives & Minerals EM-EP Oil & Gas –
Rights of Indigenous Peoples N/A SASB RR-FM-210a RR Renewable Resources RR-FM Forestry
& Alternative Energy Management
Inclusive Tenant turnover rate (%) N/A Global Investors for Residential
access Sustainable Development
related Metrics for
Corporate Reporting
Eviction rate (%) N/A Global Investors for Residential

Sustainable Development
related Metrics for
Corporate Reporting
agendas.
Progress
L11, In the course of the reporting period, what was the company’s incident rate? N/A UN Global Compact -
Progress
28
SDG 1: Target 1.4
Labor L12, In the course of the reporting period, has the company been involved in providing or N/A UN Global Compact -
Progress
Progress
Local Operations with significant actual and potential negative impacts on local communities, N/A GRI 413-2-a
Communities including:
i. The location of the operations;
ii. The significant actual and potential negative impacts of operations.
Oil and Gas List the locations of operations that caused or contributed to involuntary resettlement or N/A GRI 11: Oil and Gas Sector Oil & Gas
where such resettlement is ongoing. For each location, describe how peoples’ livelihoods and 2021 11.16.2
human rights were affected and restored.
Selling Transparent Information & Fair Advice for Customers N/A SASB FN-AC-270a FN Financials FN-AC Asset
Practices Management & Custody
& Product Activities
Labeling
Transparent Information & Fair Advice for Customers N/A SASB FN-IN-270a FN Financials FN-IN Insurance
Possible Gaps
• Equality with access to business resources (healthcare, financial benefits, company assets as applicable) for employees
• Developing innovative solutions and investing in infrastructure that enable the access to basic services
IAEG-SDG indicators
Indicators Units
1.4.1 P
roportion of population living in households with access to basic services % of population
1.4.2 P
roportion of total adult population with secure tenure rights to land, with legally recognized % of total adult population
documentation and who perceive their rights to land as secure, by sex and by type of tenure
29
SDG 1: Target 1.4
Target 1.5
By 2030, build the resilience of the poor and those in vulnerable situations and reduce
their exposure and vulnerability to climate-related extreme events and other economic,
social and environmental shocks and disasters
Sources
Examples of relevant UN Conventions and other Rio Declaration, Sendai Framework, ILO C148
Publications and other resources on Business 12, 116
and the SDGs
Disclosures 1.5
Environment E1, Does the company have a formal policy on the following environmental topics? N/A UN Global Compact -
Progress
E1,1, For each environmental policy, is it: N/A UN Global Compact -

Progress
E10, What percent of the company's revenue came from environmentally friendly products / N/A UN Global Compact -
services during this reporting period? 2022 Communication on
Progress
E2, In the course of the reporting period, has the company engaged with affected N/A UN Global Compact -
stakeholders or their legitimate representatives in relation to the following environmental 2022 Communication on
issues? Progress
E21, Briefly describe practical actions the company has taken during the reporting period and/ N/A UN Global Compact -
or plans to take to implement the environment principles, including any challenges faced and 2022 Communication on
actions taken towards prevention and/or remediation, Progress
E3, What type of action has the company taken in the reporting period with the aim of N/A UN Global Compact -
preventing/mitigating the risks/impacts associated with these environmental topics? 2022 Communication on
Progress
E4, How does the company assess progress in preventing/mitigating the risks/impacts N/A UN Global Compact -
associated with the following environmental topics? 2022 Communication on
Progress
30
SDG 1: Target 1.5
Environment E4,1, For each environmental topic in which the company sets timebound goals / targets, what N/A UN Global Compact -
kind of targets has the company set? 2022 Communication on
Progress
E4,2, For each environmental topic in which the company sets timebound goals / targets, how N/A UN Global Compact -
is progress against target / goal tracked? 2022 Communication on
Progress
Progress
E6, What were the company’s gross global greenhouse gas emissions for the reporting N/A UN Global Compact -
period? 2022 Communication on
Progress
E6,1, Which Scope 3 categories are included in the organization’s scope 3 emissions N/A UN Global Compact -
calculation? (Select all that apply) 2022 Communication on
Progress
E9, Please report the company's renewable energy consumption as a percentage of total N/A UN Global Compact -
energy consumption in the reporting period, 2022 Communication on
Progress
material issues]
Progress
Progress
issues? Progress
Progress
Progress
31
SDG 1: Target 1.5
Human Rights HR6, How does the company assess progress in preventing/mitigating the risks/impacts N/A UN Global Compact -
Progress
Labor Practices Labor Conditions N/A SASB TC-ES-320a TC Technology & TC-ES Electronic
& Original Design
Manufacturing
Materials Raw Materials Sourcing N/A SASB CG-AA-440a CG Consumer Goods CG-AA Apparel,
Sourcing & Accessories & Footwear
Efficiency
Ingredient Sourcing N/A SASB FB-AG-440a FB Food & Beverage FB-AG Agricultural
Products
Ingredient Sourcing N/A SASB FB-AB-440a FB Food & Beverage FB-AB Alcoholic
Beverages
Animal & Feed Sourcing N/A SASB FB-MP-440a FB Food & Beverage FB-MP Meat, Poultry &
Dairy
Ingredient Sourcing N/A SASB FB-NB-440a FB Food & Beverage FB-NB Non-Alcoholic
Beverages
Ingredient Sourcing N/A SASB FB-PF-440a FB Food & Beverage FB-PF Processed Foods
Water Supply Resilience N/A SASB IF-WU-440a IF Infrastructure IF-WU Water Utilities &
Services
Physical Environmental Risk Exposure N/A SASB FN-IN-450a FN Financials FN-IN Insurance
Impacts
of Climate Environmental Risk to Mortgaged Properties N/A SASB FN-MF-450a FN Financials FN-MF Mortgage Finance
Change
Climate Change Impacts on Human Health & Infrastructure N/A SASB HC-DY-450a HC Health Care HC-DY Health Care
Delivery
Climate Change Impacts on Human Health N/A SASB HC-MC-450a HC Health Care HC-MC Managed Care
Climate Change Adaptation N/A SASB IF-HB-420a IF Infrastructure IF-HB Home Builders
Climate Change Adaptation N/A SASB IF-RE-450a IF Infrastructure IF-RE Real Estate
32
SDG 1: Target 1.5
Physical Network Resiliency & Impacts of Climate Change N/A SASB IF-WU-450a IF Infrastructure IF-WU Water Utilities &
Impacts Services
of Climate
Climate Change Adaptation N/A SASB RR-FM-450a RR Renewable Resources RR-FM Forestry
Change
Personal Products
Goods
Products
Beverages
Distributors
Dairy
Beverages
Communications
Systemic Risk Grid Resiliency N/A SASB IF-EU-550a IF Infrastructure IF-EU Electric Utilities &
Management Power Generators
Managing Systemic Risks from Technology Disruptions N/A SASB TC-TL-550a TC Technology & TC-TL Telecommunication
Communications Services
33
SDG 2: Target 1.A
Target 1.A
Ensure significant mobilization of resources from a variety of sources, including through
enhanced development cooperation, in order to provide adequate and predictable
means for developing countries, in particular least developed countries, to implement
programmes and policies to end poverty in all its dimensions.
Disclosures 1.A
Affordability
connected with its operations and/or value chain, whether based on their salience (i,e,, the most 2022 Communication on
severe potential negative impacts on people) or another basis? [Please select your top 5 material Progress
issues]
Progress
Progress
issues? Progress
Progress
Progress
Progress
34
SDG 2: Target 1.B
Target 1.B
Create sound policy frameworks at the national, regional and international levels, based
on pro-poor and gender-sensitive development strategies, to support accelerated
investment in poverty eradication actions.
Disclosures 1.B
Affordability
Human Rights HR1, Which of the following has the company identified as material human rights issues N/A UN Global Compact - 2022
connected with its operations and/or value chain, whether based on their salience (i,e,, the Communication on Progress
most severe potential negative impacts on people) or another basis? [Please select your top 5
material issues]
HR2, Does the company have a policy commitment in relation to the following human rights N/A UN Global Compact - 2022
issues? Communication on Progress
HR2,1, For each human rights policy, is it: N/A UN Global Compact - 2022
Communication on Progress
HR3, In the course of the reporting period, has the company engaged with affected N/A UN Global Compact - 2022
stakeholders or their legitimate representatives in relation to the following human rights Communication on Progress
issues?
HR4, What type of action has the company taken in the reporting period with the aim of N/A UN Global Compact - 2022
preventing/mitigating the risks/impacts associated with this human rights issue? Communication on Progress
HR5, Who receives training for the following human rights issues? N/A UN Global Compact - 2022
HR6, How does the company assess progress in preventing/mitigating the risks/impacts N/A UN Global Compact - 2022
associated with the following human rights issues? Communication on Progress
HR7, During the reporting period, has the company been involved in providing or enabling N/A UN Global Compact - 2022
remedy where it has caused or contributed to adverse impact associated with the following Communication on Progress
human rights issue(s)?
HR8, Briefly describe practical actions the company has taken during the reporting period N/A UN Global Compact - 2022
and/or plans to take to implement the human rights principles, including any challenges faced Communication on Progress
and actions taken towards prevention and/or remediation,
35
NGER
HU
O
ER
.Z
L2
GOA
SDG 2: Target 2.1
END HUNGER, ACHIEVE FOOD

SECURITY AND IMPROVED
NUTRITION AND PROMOTE
SUSTAINABLE AGRICULTURE
Target 2.1
By 2030, end hunger and ensure access by all people, in particular the poor
and people in vulnerable situations, including infants, to safe, nutritious and
sufficient food all year round
Sources
Examples of relevant UN Conventions and other ICESCR, Johannesburg Declaration, Rome Declaration on World Food Security, Rome Declaration on
key international agreements Nutrition
and the SDGs
37
SDG 2: Target 2.1
Disclosures 2.1
Customer Product Health & Nutrition N/A SASB FB-FR-260a FB Food & Beverage FB-FR Food Retailers &
Welfare Distributors
Health & Nutrition N/A SASB FB-NB-260a FB Food & Beverage FB-NB Non-Alcoholic
Beverages
Health & Nutrition N/A SASB FB-PF-260a FB Food & Beverage FB-PF Processed Foods
Nutritional Content N/A SASB FB-RN-260a FB Food & Beverage FB-RN Restaurants
Environment E1, Does the company have a formal policy on the following environmental topics? N/A UN Global Compact - 2022
E1,1, For each environmental policy, is it: N/A UN Global Compact - 2022
E12, Please provide details regarding the company's water withdrawal and consumption (own N/A UN Global Compact - 2022
operations) during the reporting period, Communication on Progress
E13, Please provide details about the company’s water intensity of products in regions with N/A UN Global Compact - 2022
high or extremely high water stress, Communication on Progress
E14, Please report the number and area (in hectares) of sites owned, leased, or managed by N/A UN Global Compact - 2022
the company in or adjacent to protected areas and/or key biodiversity areas (KBA), Communication on Progress
E15, What area (in hectares) of natural ecosystems was converted during the reporting period N/A UN Global Compact - 2022
in areas owned, leased, or managed by the company? Communication on Progress
E16, Is the company supporting or implementing project(s) focused on ecosystem restoration N/A UN Global Compact - 2022
and protection? Communication on Progress
E2, In the course of the reporting period, has the company engaged with affected N/A UN Global Compact - 2022
stakeholders or their legitimate representatives in relation to the following environmental Communication on Progress
issues?
E21, Briefly describe practical actions the company has taken during the reporting period and/ N/A UN Global Compact - 2022
or plans to take to implement the environment principles, including any challenges faced and Communication on Progress
actions taken towards prevention and/or remediation,
E3, What type of action has the company taken in the reporting period with the aim of N/A UN Global Compact - 2022
preventing/mitigating the risks/impacts associated with these environmental topics? Communication on Progress
E4, How does the company assess progress in preventing/mitigating the risks/impacts N/A UN Global Compact - 2022
associated with the following environmental topics? Communication on Progress
E4,1, For each environmental topic in which the company sets timebound goals / targets, what N/A UN Global Compact - 2022
kind of targets has the company set? Communication on Progress
E4,2, For each environmental topic in which the company sets timebound goals / targets, how N/A UN Global Compact - 2022
is progress against target / goal tracked? Communication on Progress
38
SDG 2: Target 2.1
Environment E4,2, For each environmental topic in which the company sets timebound goals / targets, how N/A UN Global Compact - 2022
is progress against target / goal tracked? Communication on Progress
material issues]
issues?
Product Quality Food Safety N/A SASB FB-AG-250a FB Food & Beverage FB-AG Agricultural
& Safety Products
Food Safety N/A SASB FB-FR-250a FB Food & Beverage FB-FR Food Retailers &
Distributors
Food Safety N/A SASB FB-MP-250a FB Food & Beverage FB-MP Meat, Poultry &
Dairy
Food Safety N/A SASB FB-PF-250a FB Food & Beverage FB-PF Processed Foods
Food Safety N/A SASB FB-RN-250a FB Food & Beverage FB-RN Restaurants
39
SDG 2: Target 2.2
Target 2.2
By 2030, end all forms of malnutrition, including achieving, by 2025, the internationally
agreed targets on stunting and wasting in children under 5 years of age, and address the
nutritional needs of adolescent girls, pregnant and lactating women and older persons
Sources
Examples of relevant UN Conventions and other Johannesburg Declaration, Rome Declaration on Nutrition, ILO C161
Publications and other resources on Business 68, 104, 117
and the SDGs
Disclosures 2.2
Customer Product Health & Nutrition N/A SASB FB-FR-260a FB Food & Beverage FB-FR Food Retailers & Distributors
Welfare
Health & Nutrition N/A SASB FB-NB-260a FB Food & Beverage FB-NB Non-Alcoholic Beverages
Health & Nutrition N/A SASB FB-PF-260a FB Food & Beverage FB-PF Processed Foods
Nutritional Content N/A SASB FB-RN-260a FB Food & Beverage FB-RN Restaurants
Product Quality Food Safety N/A SASB FB-AG-250a FB Food & Beverage FB-AG Agricultural Products
& Safety
Food Safety N/A SASB FB-FR-250a FB Food & Beverage FB-FR Food Retailers & Distributors
Food Safety N/A SASB FB-MP-250a FB Food & Beverage FB-MP Meat, Poultry & Dairy
Food Safety N/A SASB FB-PF-250a FB Food & Beverage FB-PF Processed Foods
40
SDG 2: Target 2.3
Target 2.3
By 2030, double the agricultural productivity and incomes of small-scale food producers,
in particular women, indigenous people, family farmers, pastoralists and fishers, including
through secure and equal access to land, other productive resources and inputs,
knowledge, financial services, markets and opportunities for value addition and non-farm
employment
Sources
Examples of relevant UN Conventions and other UDHR, ICCPR, UNDRIP, ICESCR, UNGP, ILO Report IV
Publications and other resources on Business 5, 11, 12, 20, 23, 44, 45, 52, 72, 88, 94, 95, 97, 99, 116
and the SDGs
Disclosures 2.3
Access to land i) Approximate proportion of rural farming households interviewed with sustained access to land25, % UN Global Compact-Oxfam
including land commons, where relevant (disaggregate data by households headed by m/w). Poverty Footprint PF - 16.5
ii) General trend in recent years (increasing, decreasing, stable).
Approximate proportions of smallholders (m/w) in the value chain that have secured legal titles to land.(If % UN Global Compact-Oxfam
community livelihoods rely on forest, marshes, grassland or water (for fishing), provide the data on the legal Poverty Footprint PF - 16.5
access to these resources)
Changing the Estimated number of individuals experiencing better agricultural yields as a result of the inclusive business # of BCtA Indicators
productivity of initiative individuals
organizations,
Trends in production per input N/A Quick guide to the Aichi
sectors, or the
Biodiversity Targets
whole economy
Economic Number or % of low-cost access to private health insurance (protection gap) N/A Global Investors for Sustainable Insurance
resilience Development Sector-Specific
SDG-related Metrics for
Corporate Reporting
Ecosystem Proportion of land assessed as facing soil erosion, reduction in soil fertility, salinization of irrigated lands, N/A Global Investors for Sustainable Food, Beverage &
quality and or waterlogging in the total agriculture land as well as sea-based equivalent Development Sector-Specific Tobacco
biodiversity SDG-related Metrics for
Corporate Reporting
41
SDG 2: Target 2.3
Ecosystem Volume and intensity (as a proportion of the total cropland area owned, leased and managed by the N/A Global Investors for Sustainable Food, Beverage &
quality and entity) of fertilizers used by the entity during the reporting period, by fertilizer nutrients Development Sector-Specific Tobacco
biodiversity SDG-related Metrics for
Corporate Reporting
Volume and intensity (as a proportion of the total cropland area owned, leased and managed by the N/A Global Investors for Sustainable Food, Beverage &
entity) of pesticides used by the entity during the reporting period, by hazard level Development Sector-Specific Tobacco
Corporate Reporting
E12, Please provide details regarding the company's water withdrawal and consumption (own operations) N/A UN Global Compact - 2022
during the reporting period, Communication on Progress
E13, Please provide details about the company’s water intensity of products in regions with high or N/A UN Global Compact - 2022
extremely high water stress, Communication on Progress
E14, Please report the number and area (in hectares) of sites owned, leased, or managed by the company N/A UN Global Compact - 2022
in or adjacent to protected areas and/or key biodiversity areas (KBA), Communication on Progress
E15, What area (in hectares) of natural ecosystems was converted during the reporting period in areas N/A UN Global Compact - 2022
owned, leased, or managed by the company? Communication on Progress
E16, Is the company supporting or implementing project(s) focused on ecosystem restoration and N/A UN Global Compact - 2022
protection? Communication on Progress
E2, In the course of the reporting period, has the company engaged with affected stakeholders or their N/A UN Global Compact - 2022
legitimate representatives in relation to the following environmental issues? Communication on Progress
E21, Briefly describe practical actions the company has taken during the reporting period and/or plans to N/A UN Global Compact - 2022
take to implement the environment principles, including any challenges faced and actions taken towards Communication on Progress
prevention and/or remediation,
E3, What type of action has the company taken in the reporting period with the aim of preventing/ N/A UN Global Compact - 2022
mitigating the risks/impacts associated with these environmental topics? Communication on Progress
E4, How does the company assess progress in preventing/mitigating the risks/impacts associated with N/A UN Global Compact - 2022
the following environmental topics? Communication on Progress
E4,1, For each environmental topic in which the company sets timebound goals / targets, what kind of N/A UN Global Compact - 2022
targets has the company set? Communication on Progress
E4,2, For each environmental topic in which the company sets timebound goals / targets, how is progress N/A UN Global Compact - 2022
against target / goal tracked? Communication on Progress
E4,2, For each environmental topic in which the company sets timebound goals / targets, how is progress N/A UN Global Compact - 2022
against target / goal tracked? Communication on Progress
42
SDG 2: Target 2.3
Food security Number of farmers employed N/A Global Investors for Sustainable Food Products
Development Sector-Specific
Corporate Reporting
Human Rights HR1, Which of the following has the company identified as material human rights issues connected with N/A UN Global Compact - 2022
its operations and/or value chain, whether based on their salience (i,e,, the most severe potential negative Communication on Progress
impacts on people) or another basis? [Please select your top 5 material issues]
HR2, Does the company have a policy commitment in relation to the following human rights issues? N/A UN Global Compact - 2022
HR3, In the course of the reporting period, has the company engaged with affected stakeholders or their N/A UN Global Compact - 2022
legitimate representatives in relation to the following human rights issues? Communication on Progress
HR4, What type of action has the company taken in the reporting period with the aim of preventing/ N/A UN Global Compact - 2022
mitigating the risks/impacts associated with this human rights issue? Communication on Progress
HR6, How does the company assess progress in preventing/mitigating the risks/impacts associated with N/A UN Global Compact - 2022
the following human rights issues? Communication on Progress
HR7, During the reporting period, has the company been involved in providing or enabling remedy where it N/A UN Global Compact - 2022
has caused or contributed to adverse impact associated with the following human rights issue(s)? Communication on Progress
HR8, Briefly describe practical actions the company has taken during the reporting period and/or plans to N/A UN Global Compact - 2022
take to implement the human rights principles, including any challenges faced and actions taken towards Communication on Progress
Inclusive supply Does the business have a supplier diversity programme? If so, provide details. N/A The Women's Empowerment
chain Principles: Reporting on Progress
Local Operations with significant actual and potential negative impacts on local communities, including: N/A GRI 413-2-a
Communities i. The location of the operations;
ii. The significant actual and potential negative impacts of operations
Public health & Percentage of agricultural products sourced from suppliers certified regarding food safety N/A Global Investors for Sustainable Food & Staples
nutrition Development Sector-Specific retailing
Corporate Reporting
43
SDG 2: Target 2.3
Rights of a. Total number of identified incidents of violations involving the rights of indigenous peoples during the N/A GRI 411-1
Indigenous reporting period.
People b. Status of the incidents and actions taken with reference to the following: i. Incident reviewed by the
organization;
ii. Remediation plans being implemented;
iii. Remediation plans that have been implemented, with results reviewed through routine internal
management review processes;
iv. Incident no longer subject to action.
Supply Chain Environmental & Social Impacts of Ingredient Supply Chain N/A SASB FB-AG-430a FB Food & Beverage FB-AG Agricultural
Management Products
Beverages
Management of Environmental & Social Impacts in the Supply Chain N/A SASB FB-FR-430a FB Food & Beverage FB-FR Food
Retailers &
Distributors
Environmental & Social Impacts of Animal Supply Chain N/A SASB FB-MP-430a FB Food & Beverage FB-MP Meat,
Poultry & Dairy
Environmental & Social Impacts of Ingredient Supply Chain N/A SASB FB-NB-430a FB Food & Beverage FB-NB Non-
Alcoholic
Beverages
Environmental & Social Impacts of Ingredient Supply Chain N/A SASB FB-PF-430a FB Food & Beverage FB-PF Processed
Foods
Possible Gaps
• Smallholder farmers
- Number of smallholder farmers involved in the supply chain (disaggregated)
- Payment of fair prices to farmers
- Affordable and accessible solutions developed to improve productivity of smallholder farmers (e.g. farmers inputs or storage facilities)
- Access to appropriate and affordable financial services to smallholder farmers, such as micro-insurance or microfinance
IAEG-SDG indicators
Indicators Units
2.3.1 V
olume of production per labour unit by classes of farming/pastoral/forestry enterprise size N/A
2.3.2 A
verage income of small-scale food producers, by sex and indigenous status $ currency
44
SDG 2: Target 2.4
Target 2.4
By 2030, ensure sustainable food production systems and implement resilient agricultural
practices that increase productivity and production, that help maintain ecosystems, that
strengthen capacity for adaptation to climate change, extreme weather, drought, flooding
and other disasters and that progressively improve land and soil quality
Sources
Examples of relevant UN Conventions and other ICESCR, Rio Declaration, Sendai Framework, Rome Declaration on Nutrition, Aichi Biodiversity Targets
Publications and other resources on Business 20, 72, 97, 99, 106, 116
and the SDGs
Disclosures 2.4
Ecological Land Use & Ecological Impacts N/A SASB FB-MP-160a FB Food & Beverage FB-MP Meat, Poultry &
Impacts Dairy
Energy Energy Management N/A SASB FB-AG-130a FB Food & Beverage FB-AG Agricultural
Management Products
Energy Management N/A SASB FB-AB-130a FB Food & Beverage FB-AB Alcoholic
Beverages
Energy Management N/A SASB FB-MP-130a FB Food & Beverage FB-MP Meat, Poultry &
Dairy
Energy Management N/A SASB FB-NB-130a FB Food & Beverage FB-NB Non-Alcoholic
Beverages
Energy Management N/A SASB FB-PF-130a FB Food & Beverage FB-PF Processed Foods
Progress

Progress
Progress
45
SDG 2: Target 2.4
Environment E2, In the course of the reporting period, has the company engaged with affected N/A UN Global Compact -
issues? Progress
E21, Briefly describe practical actions the company has taken during the reporting period and/ N/A UN Global Compact -
or plans to take to implement the environment principles, including any challenges faced and 2022 Communication on
actions taken towards prevention and/or remediation, Progress
Progress
Progress
E4,1, For each environmental topic in which the company sets timebound goals / targets, what N/A UN Global Compact -
kind of targets has the company set? 2022 Communication on
Progress
Progress
Progress
Progress
Progress
Progress
Food security Donations to food banks (millions of meal equivalent) N/A Global Investors for Food & Staples retailing
related Metrics for
Corporate Reporting
GHG Emissions Greenhouse Gas Emissions N/A SASB FB-AG-110a FB Food & Beverage FB-AG Agricultural
Products
Greenhouse Gas Emissions N/A SASB FB-MP-110a FB Food & Beverage FB-MP Meat, Poultry &
Dairy
46
SDG 2: Target 2.4
Land Do you implement agriculture or forest management practices on your own land with a climate All CDP Climate change
management change mitigation and/or adaption benefit? C-AC4.4/C-FB4.4/C-PF4.4
practices
Materials Ingredient Sourcing N/A SASB FB-AG-440a FB Food & Beverage FB-AG Agricultural
Sourcing & Products
Efficiency
Beverages
Dairy
Beverages
Public health & Non-compliance in food safety and food quality (number of documented incidents) N/A Global Investors for Food products
nutrition Sustainable Development
related Metrics for
Corporate Reporting
Management Products
Beverages
Distributors
Dairy
Beverages
Water & Water Management N/A SASB FB-AG-140a FB Food & Beverage FB-AG Agricultural
Wastewater Products
Management
Water Management N/A SASB FB-AB-140a FB Food & Beverage FB-AB Alcoholic
Beverages
Water Management N/A SASB FB-MP-140a FB Food & Beverage FB-MP Meat, Poultry &
Dairy
Water Management N/A SASB FB-NB-140a FB Food & Beverage FB-NB Non-Alcoholic
Beverages
Water Management N/A SASB FB-PF-140a FB Food & Beverage FB-PF Processed Foods
47
SDG 2: Target 2.5
Target 2.5
By 2020, maintain the genetic diversity of seeds, cultivated plants and farmed and
domesticated animals and their related wild species, including through soundly managed
and diversified seed and plant banks at the national, regional and international levels, and
promote access to and fair and equitable sharing of benefits arising from the utilization of
genetic resources and associated traditional knowledge, as internationally agreed
Sources
Examples of relevant UN Conventions and other CBD, NAGOYA

and the SDGs
Disclosures 2.5
material issues]
Progress
Progress
issues? Progress
Progress
Progress
48
SDG 2: Target 2.5
Human Rights HR6, How does the company assess progress in preventing/mitigating the risks/impacts N/A UN Global Compact -
Progress
Product Design Genetically Modified Organisms N/A SASB RT-CH-410c RT Resource RT-CH Chemicals
& Lifecycle Transformation
Management
Management Products
GMO Management N/A SASB FB-AG-430b FB Food & Beverage FB-AG Agricultural
Products
49
SDG 2: Target 2.A
Target 2.A
Increase investment, including through enhanced international cooperation, in rural
infrastructure, agricultural research and extension services, technology development and
plant and livestock gene banks in order to enhance agricultural productive capacity in
developing countries, in particular least developed countries.
Disclosures 2.A
material issues]
Progress
Progress
issues? Progress
Progress
Progress
Progress
50
SDG 2: Target 2.C
Target 2.C
Adopt measures to ensure the proper functioning of food commodity markets and their
derivatives and facilitate timely access to market information, including on food reserves,
in order to help limit extreme food price volatility.
Disclosures 2.C
material issues]
issues?
Public health & Percentage of advertising impressions (1) made on children and (2) made on children N/A Global Investors for Sustainable Food products
nutrition promoting products that meet dietary guidelines Development Sector-Specific
Corporate Reporting
51
ALTH
HE
D BEING
O LL
E
AND O
W
.G
GOAL 3
SDG 3: Target 3.1
ENSURE HEALTHY LIVES AND

PROMOTE WELL-BEING FOR ALL
AT ALL AGES
Target 3.1
By 2030, reduce the global maternal mortality ratio to less than 70 per 100,000 live births
Sources
Examples of relevant UN Conventions UDHR, CEDAW, ICESCR, Declaration of Alma-Ata, Ottawa Charter, WHO/OCH/94.1, ILO C183, ILO C155, ILO
and other key international agreements C161, ILO C102
Publications and other resources on 5, 104
Business and the SDGs
53
SDG 3: Target 3.1
Disclosures 3.1
Access & Access to Medicines N/A SASB HC-BP-240a HC Health Care HC-BP Biotechnology &
Affordability Pharmaceuticals
Pharmaceuticals
Delivery
Access to Pregnant women receiving prenatal care (%) % of pregnant World Bank WDI (adapted)
medicines woman workers
Customer Public Health N/A SASB FB-TB-260a FB Food & Beverage FB-TB Tobacco
Welfare
Counterfeit Drugs N/A SASB HC-BP-260a HC Health Care HC-BP Biotechnology &
Pharmaceuticals
Management of Controlled Substances N/A SASB HC-DR-260a HC Health Care HC-DR Drug Retailers
Patient Health Outcomes N/A SASB HC-DR-260b HC Health Care HC-DR Drug Retailers
Management of Controlled Substances N/A SASB HC-DY-260a HC Health Care HC-DY Health Care
Delivery
Counterfeit Drugs N/A SASB HC-DI-260a HC Health Care HC-DI Health Care
Distributors
Improved Outcomes N/A SASB HC-MC-260a HC Health Care HC-MC Managed Care
Progress
Progress
54
SDG 3: Target 3.1
Labor L8, In the course of the reporting period, what was the percentage of women in: (%) N/A UN Global Compact -
Progress
Progress
Product Quality Drug Safety N/A SASB HC-BP-250a HC Health Care HC-BP Biotechnology &
& Safety Pharmaceuticals
Safety of Clinical Trial Participants N/A SASB HC-BP-210a HC Health Care HC-BP Biotechnology &
Pharmaceuticals
Supply Chain Management N/A SASB HC-BP-430a HC Health Care HC-BP Biotechnology &
Pharmaceuticals
Drug Supply Chain Integrity N/A SASB HC-DR-250a HC Health Care HC-DR Drug Retailers
Quality of Care & Patient Satisfaction N/A SASB HC-DY-250a HC Health Care HC-DY Health Care
Delivery
Product Safety N/A SASB HC-DI-250a HC Health Care HC-DI Health Care
Distributors
Plan Performance N/A SASB HC-MC-250a HC Health Care HC-MC Managed Care
Product Safety N/A SASB HC-MS-250a HC Health Care HC-MS Medical

Supply Chain Management N/A SASB HC-MS-430a HC Health Care HC-MS Medical
Possible Gaps
• Women receiving post-natal medical care
• Maternal mortality rate in employees
• Maternity/paternity leave offered to employees
• No discrimination against pregnancy and promote shared responsibility of childcare among the couple
• Effectiveness of existing health and safety policies and programs including sex-disaggregated data
• Track the effectiveness of existing health and safety policies and programs by incorporating sex-disaggregated data.
IAEG-SDG indicators
Indicators Units
3.1.1 M
aternal mortality ratio N/A
3.1.2 P
roportion of births attended by skilled health personnel %
55
SDG 3: Target 3.2
Target 3.2
By 2030, end preventable deaths of newborns and children under 5 years of age, with all
countries aiming to reduce neonatal mortality to at least as low as 12 per 1,000 live births
and under-five mortality to at least as low as 25 per 1,000 live births
Sources
Examples of relevant UN Conventions UDHR, ICESCR, CRC, DEVAW, Declaration of Alma-Ata, Ottawa Charter, ILO C183, ILO C156, ILO C102
and other key international agreements
Publications and other resources on 5, 68, 78, 104
Disclosures 3.2
Access & Access to Medicines N/A SASB HC-BP-240a HC Health Care HC-BP Biotechnology & Pharmaceuticals
Affordability
Affordability & Pricing N/A SASB HC-BP-240b HC Health Care HC-BP Biotechnology & Pharmaceuticals
Access for Low-Income Patients N/A SASB HC-DY-240a HC Health Care HC-DY Health Care Delivery
Affordability & Pricing N/A SASB HC-MS-240a HC Health Care HC-MS Medical Equipment & Supplies
Welfare
Counterfeit Drugs N/A SASB HC-BP-260a HC Health Care HC-BP Biotechnology & Pharmaceuticals
Management of Controlled Substances N/A SASB HC-DY-260a HC Health Care HC-DY Health Care Delivery
Counterfeit Drugs N/A SASB HC-DI-260a HC Health Care HC-DI Health Care Distributors
56
SDG 3: Target 3.2
Environment E17, Where applicable, please report the company's emissions of the following pollutants N/A UN Global Compact - 2022
issues?
E21, Briefly describe practical actions the company has taken during the reporting period N/A UN Global Compact - 2022
and/or plans to take to implement the environment principles, including any challenges Communication on Progress
faced and actions taken towards prevention and/or remediation,
E4,1, For each environmental topic in which the company sets timebound goals / targets, N/A UN Global Compact - 2022
what kind of targets has the company set? Communication on Progress
how is progress against target / goal tracked? Communication on Progress
Labor L,13, Briefly describe practical actions the company has taken during the reporting period N/A UN Global Compact - 2022
and/or plans to take to implement the labour rights principles, including any challenges Communication on Progress
L10, In the course of the reporting period, how frequently were workers injured (injuries N/A UN Global Compact - 2022
per hour worked)? Communication on Progress
L11, In the course of the reporting period, what was the company’s incident rate? N/A UN Global Compact - 2022
L12, In the course of the reporting period, has the company been involved in providing or N/A UN Global Compact - 2022
enabling remedy where it has caused or contributed to the adverse impact associated Communication on Progress
with the following labour rights issues?
L8, In the course of the reporting period, what was the percentage of women in: (%) N/A UN Global Compact - 2022
L9, What was the average ratio of the basic salary and remuneration of women to men N/A UN Global Compact - 2022
(comparing jobs of equal value) during the reporting period? Communication on Progress
57
SDG 3: Target 3.2
Labor a. Benefits which are standard for full-time employees of the organization but are not N/A GRI 401-2-a
provided to temporary or part-time employees, by significant locations of operation.
These include, as a minimum:
i. life insurance;
ii. health care;
iii. disability and invalidity coverage; iv. parental leave;
iv. parental leave;
v. retirement provision;
vi. stock ownership;
vii. others.
b. The definition used for ‘significant locations of operation’.
Product Quality Drug Safety N/A SASB HC-BP-250a HC Health Care HC-BP Biotechnology & Pharmaceuticals
& Safety
Safety of Clinical Trial Participants N/A SASB HC-BP-210a HC Health Care HC-BP Biotechnology & Pharmaceuticals
Supply Chain Management N/A SASB HC-BP-430a HC Health Care HC-BP Biotechnology & Pharmaceuticals
Quality of Care & Patient Satisfaction N/A SASB HC-DY-250a HC Health Care HC-DY Health Care Delivery
Product Safety N/A SASB HC-DI-250a HC Health Care HC-DI Health Care Distributors
Product Safety N/A SASB HC-MS-250a HC Health Care HC-MS Medical Equipment & Supplies
Supply Chain Management N/A SASB HC-MS-430a HC Health Care HC-MS Medical Equipment & Supplies
Possible Gaps
• Mothers and children covered by company health-care
• Encouragement of a healthy lifestyle (increase employees knowledge to increase their families knowledge)
• Providing decent working conditions that also support workers in their roles as parents or caregivers
• Facilities necessary for child care in early years
- Mothers room for breastfeeding
- Child care in or close to business
- Flexible work arrangement options
• Access to nutritious food for women in the workplace
IAEG-SDG indicators
Indicators Units
3.2.1 Under-five mortality rate N/A
3.2.2 Neonatal mortality rate N/A
58
SDG 3: Target 3.3
Target 3.3
By 2030, end the epidemics of AIDS, tuberculosis, malaria and neglected tropical
diseases and combat hepatitis, water-borne diseases and other communicable diseases
Sources
Examples of relevant UN Conventions and other UDHR, ICESCR, CRC, DEVAW, Declaration of Alma-Ata, Ottawa Charter, ILO C183, ILO C156, ILO C102
and the SDGs
Disclosures 3.3
Pharmaceuticals
Delivery
Customer Counterfeit Drugs N/A SASB HC-BP-260a HC Health Care HC-BP Biotechnology &
Welfare Pharmaceuticals
Delivery
Counterfeit Drugs N/A SASB HC-DI-260a HC Health Care HC-DI Health Care
Distributors
Labor L,13, Briefly describe practical actions the company has taken during the reporting period and/or plans N/A UN Global Compact -
to take to implement the labour rights principles, including any challenges faced and actions taken 2022 Communication on
towards prevention and/or remediation, Progress
59
SDG 3: Target 3.3
Labor L10, In the course of the reporting period, how frequently were workers injured (injuries per hour N/A UN Global Compact -
worked)? 2022 Communication on
Progress
Progress
L12, In the course of the reporting period, has the company been involved in providing or enabling N/A UN Global Compact -
remedy where it has caused or contributed to the adverse impact associated with the following labour 2022 Communication on
rights issues? Progress
Progress
L9, What was the average ratio of the basic salary and remuneration of women to men (comparing jobs N/A UN Global Compact -
of equal value) during the reporting period? 2022 Communication on
Progress
Occupational Where relevant, and if the service is not available through public services free of charge, does the $ of companies in UN Global Compact-
health and Company system and all major employers along the value chain provide access to free and voluntary the value chain Oxfam Poverty Footprint
safety HIV testing for their workers? PF - 13.14
Proportion of local health workers/authorities interviewed who perceive that workers along the value $ of workers by UN Global Compact-
chain (m/w) are experiencing increased exposure to sexually transmitted diseases, including HIV/AIDS gender Oxfam Poverty Footprint
(when compared with national average) PF - 13.5
Approximate proportion of workers (m/w) along the value chain who have access to free and voluntary % by gender UN Global Compact-
HIV testing (either through their employer or public/community health systems) Oxfam Poverty Footprint
PF - 13.6
Health initiatives that generally offer screening, prevention and health promotion Example metrics: Culture of Health for
Employees Business (COH4B)
entitled to health framework by GRI and
and well-being Robert Wood Johnson
programs and Foundation
services
Health outcomes
of employees
reached by health
and well-being
programs
Mandatory and voluntary occupational health and safety Example metrics: Culture of Health for
Injury rate Business (COH4B)
Days away from framework by GRI and
work Robert Wood Johnson
Foundation
60
SDG 3: Target 3.3
Occupational a. For all employees: N/A GRI 403-10

health and i. The number of fatalities as a result of work-related ill health;
safety ii. The number of cases of recordable work-related ill health;
iii. The main types of work-related ill health.
b. For all workers who are not employees but whose work and/or workplace is controlled by the
organization:
i. The number of fatalities as a result of work-related ill health;
ii. The number of cases of recordable work-related ill health;
c. The work-related hazards that pose a risk of ill health, including:
i. how these hazards have been determined;
ii. which of these hazards have caused or contributed to cases of ill health during the reporting
period;
iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of
controls.
d. Whether and, if so, why any workers have been excluded from this disclosure, including the types of
worker excluded.
e. Any contextual information necessary to understand how the data have been compiled, such as
any standards, methodologies, and assumptions used.
A description of any voluntary health promotion services and programs offered to workers to address N/A GRI 403-6-b
major non-work-related health risks, including the specific health risks addressed, and how the
organization facilitates workers’ access to these services and programs.
Safety of Clinical Trial Participants N/A SASB HC-BP-210a HC Health Care HC-BP Biotechnology &
Pharmaceuticals
Pharmaceuticals
Delivery
Distributors
Product Safety N/A SASB HC-MS-250a HC Health Care HC-MS Medical

61
SDG 3: Target 3.3
Possible Gaps
• Education programs on diseases and prevention and treatment
IAEG-SDG indicators
Indicators Units
3.3.1 Number of new HIV infections per 1,000 uninfected population, by sex, age and key populations Number per 1,000 uninfected population
3.3.2 Tuberculosis incidence per 100,000 population Number of incidence per 100,000 population
3.3.3 Malaria incidence per 1,000 population Number of incidence per 1,000 population
3.3.4 H
epatitis B incidence per 100,000 population Number of incidence per 1,000 population
3.3.5 Number of people requiring interventions against neglected tropical diseases Number of people
62
SDG 3: Target 3.4
Target 3.4
By 2030, reduce by one third premature mortality from non-communicable diseases
through prevention and treatment and promote mental health and well-being
Sources
Examples of relevant UN Conventions and other UDHR, FCTC, ICESCR, Declaration of Alma-Ata, Ottawa Charter, ILO C155, ILO C161
and the SDGs
Disclosures 3.4
Affordability
Welfare
Counterfeit Drugs N/A SASB HC-BP-260a HC Health Care HC-BP Biotechnology & Pharmaceuticals
Employee Access to a toll-free quit line(Non-communicable diseases) N/A WHO Global Health
Benefits Observatory indicator
(adapted)
Smoke-free indoor public places and workplaces not elsewhere specified N/A WHO Global Health
(national legislation) Observatory indicator
(adapted)
63
SDG 3: Target 3.4
Employee Action Plan for implementation of alcohol policy (Global Information System on N/A WHO Global Health
Benefits Alcohol and Health) Observatory indicator
(adapted)
Any community-based interventions/projects on alcohol involving stakeholders N/A WHO Global Health
(non-governmental organizations, economic operators, local government Observatory indicator
bodies, others). (adapted)
Data collected on harm from alcohol at workplace (Global Information System N/A WHO Global Health
on Alcohol and Health) Observatory indicator
(adapted)
Offer help to quit tobacco use (Noncommunicable diseases) N/A WHO Global Health
Observatory indicator
(adapted)
Stand-alone policy or plan for mental health (Mental health) N/A WHO Global Health
(adapted)
Awareness raising activities on alcohol pertain to: alcohol's impact on health, N/A WHO Global Health
alcohol at work, drink driving, illegal/surrogate alcohol, indigenous peoples, Observatory indicator
pregnancy and alcohol, social harms, young people's drinking. (adapted)
Environment E1, Does the company have a formal policy on the following environmental N/A UN Global Compact - 2022
topics? Communication on Progress
E17, Where applicable, please report the company's emissions of the following N/A UN Global Compact - 2022
pollutants during the reporting period, Communication on Progress
E2, In the course of the reporting period, has the company engaged with N/A UN Global Compact - 2022
affected stakeholders or their legitimate representatives in relation to the Communication on Progress
following environmental issues?
E21, Briefly describe practical actions the company has taken during the N/A UN Global Compact - 2022
reporting period and/or plans to take to implement the environment principles, Communication on Progress
including any challenges faced and actions taken towards prevention and/or
remediation,
E3, What type of action has the company taken in the reporting period with N/A UN Global Compact - 2022
the aim of preventing/mitigating the risks/impacts associated with these Communication on Progress
environmental topics?
E4, How does the company assess progress in preventing/mitigating the risks/ N/A UN Global Compact - 2022
impacts associated with the following environmental topics? Communication on Progress
E4,1, For each environmental topic in which the company sets timebound goals N/A UN Global Compact - 2022
/ targets, what kind of targets has the company set? Communication on Progress
64
SDG 3: Target 3.4
Environment E4,2, For each environmental topic in which the company sets timebound goals N/A UN Global Compact - 2022
/ targets, how is progress against target / goal tracked? Communication on Progress
Labor L,13, Briefly describe practical actions the company has taken during the N/A UN Global Compact - 2022
reporting period and/or plans to take to implement the labour rights principles, Communication on Progress
remediation,
L10, In the course of the reporting period, how frequently were workers injured N/A UN Global Compact - 2022
(injuries per hour worked)? Communication on Progress
L11, In the course of the reporting period, what was the company’s incident N/A UN Global Compact - 2022
rate? Communication on Progress
L12, In the course of the reporting period, has the company been involved in N/A UN Global Compact - 2022
providing or enabling remedy where it has caused or contributed to the adverse Communication on Progress
impact associated with the following labour rights issues?
L8, In the course of the reporting period, what was the percentage of women N/A UN Global Compact - 2022
in: (%) Communication on Progress
L9, What was the average ratio of the basic salary and remuneration of women N/A UN Global Compact - 2022
to men (comparing jobs of equal value) during the reporting period? Communication on Progress
Occupational Smoke-free health care facilities (national legislation) N/A WHO Global Health
health and Observatory indicator
safety (adapted)
Smoke-free indoor offices (national legislation) N/A WHO Global Health

(adapted)
Number of places smoke-free (national legislation) (Noncommunicable Number of WHO Global Health
diseases) places Observatory indicator
(adapted)
a. For all employees: N/A GRI 403-10

b. For all workers who are not employees but whose work and/or workplace is
controlled by the organization:
(...)
65
SDG 3: Target 3.4
continued c. The work-related hazards that pose a risk of ill health, including: N/A GRI 403-10
ii. which of these hazards have caused or contributed to cases of ill health
during the reporting period;
iii. actions taken or underway to eliminate these hazards and minimize risks
using the hierarchy of controls.
d. Whether and, if so, why any workers have been excluded from this
disclosure, including the types of worker excluded.
e. Any contextual information necessary to understand how the data have been
compiled, such as any standards, methodologies, and assumptions used.
& Safety
Possible Gaps
• Work-life balance and support to different forms of family constellations.
• Well-being programs, for example sports and gym clubs
• Psychosocial support
• Promotion and Rewards for active lifestyle
IAEG-SDG indicators
Indicators Units
3.4.1 M
ortality rate attributed to cardiovascular disease, cancer, diabetes or chronic respiratory N/A
disease
3.4.2 S
uicide mortality rate N/A
66
SDG 3: Target 3.5
Target 3.5
Strengthen the prevention and treatment of substance abuse, including narcotic drug
abuse and harmful use of alcohol
Sources
Examples of relevant UN Conventions and other 1961 Single Convention, Psychotropic Convention, ILO C161
and the SDGs
Disclosures 3.5
Pharmaceuticals
Delivery
Welfare
Delivery
Occupational A description of any voluntary health promotion services and programs offered to workers to N/A GRI 403-6-b
health and address major non-work-related health risks, including the specific health risks addressed,
safety and how the organization facilitates workers’ access to these services and programs.
Pharmaceuticals
67
SDG 3: Target 3.5
Product Quality Drug Supply Chain Integrity N/A SASB HC-DR-250a HC Health Care HC-DR Drug Retailers
& Safety
Delivery
Distributors
Selling Responsible Drinking & Marketing N/A SASB FB-AB-270a FB Food & Beverage FB-AB Alcoholic
Practices Beverages
& Product
Marketing Practices N/A SASB FB-TB-270a FB Food & Beverage FB-TB Tobacco
Labeling
Ethical Marketing N/A SASB HC-BP-270a HC Health Care HC-BP Biotechnology &
Pharmaceuticals
68
SDG 3: Target 3.6
Target 3.6
By 2020, halve the number of global deaths and injuries from road traffic accidents
Sources
Examples of relevant UN Conventions and other Beijing Declaration, ILO C161, ILO C142
and the SDGs
Disclosures 3.6
Critical Accident & Safety Management N/A SASB TR-AF-540a TR Transportation TR-AF Air Freight &
Incident Risk Logistics
Management
Accident & Safety Management N/A SASB TR-RO-540a TR Transportation TR-RO Road
Transportation
Employee Employee Health & Safety N/A SASB TR-AF-320a TR Transportation TR-AF Air Freight &
Health & Safety Logistics
Accident & Safety Management N/A SASB TR-RA-540a TR Transportation TR-RA Rail Transportation
Driver Working Conditions N/A SASB TR-RO-320a TR Transportation TR-RO Road

Transportation
Occupational Report the information for all employees about: N/A GRI 403-9-a
health and i. The number and rate of fatalities as a result of work-related injury;
safety ii. The number and rate of high-consequence work-related injuries (excluding fatalities);
iii. The number and rate of recordable work-related injuries;
iv. The main types of work-related injury;
v. The number of hours worked.
Whether and, if so, why any workers have been excluded from this disclosure, including the
types of worker excluded.
Any contextual information necessary to understand how the data have been compiled, such
as any standards, methodologies, and assumptions used.
69
SDG 3: Target 3.6
Occupational Report the information for all workers who are not employees but whose work and/or N/A GRI 403-9-b
health and workplace is controlled by the organization:
safety i. The number and rate of fatalities as a result of work-related injury;
ii. The number and rate of high-consequence work-related injuries (excluding fatalities);
Whether and, if so, why any workers have been excluded from this disclosure, including the
types of worker excluded.
Any contextual information necessary to understand how the data have been compiled, such
as any standards, methodologies, and assumptions used.
The work-related hazards that pose a risk of high-consequence injury, including: N/A GRI 403-9-c
ii. which of these hazards have caused or contributed to high-consequence injuries during
the reporting period;
iii. actions taken or underway to eliminate these hazards and minimize risks using the
hierarchy of controls.
Any actions taken or underway to eliminate other work-related hazards and minimize risks
Product Quality Product Safety N/A SASB TR-AP-250a TR Transportation TR-AP Auto Parts
& Safety
Product Safety N/A SASB TR-AU-250a TR Transportation TR-AU Automobiles
Customer Safety N/A SASB TR-CR-250a TR Transportation TR-CR Car Rental &
Leasing
Safety Number of safety-related defect complaints, percentage investigated N/A Global Investors for Automobile
related Metrics for
Corporate Reporting
Vehicle models rated with an overall 5-star safety rating N/A Global Investors for Automobile
related Metrics for
Corporate Reporting
70
SDG 3: Target 3.7
Target 3.7
By 2030, ensure universal access to sexual and reproductive health-care services,
including for family planning, information and education, and the integration of
reproductive health into national strategies and programs
Sources
Examples of relevant UN Conventions and other ICESCR, CEDAW, Declaration of Alma-Ata

and the SDGs
Disclosures 3.7
Pharmaceuticals
Delivery
Health and The company ensures the provision and coverage of gender- responsive health information N/A WBA - Gender Benchmark
Well-being and services for its employees. Methodology Report 2021
The company requires its suppliers to address the specific health, safety and hygiene needs N/A WBA - Gender Benchmark
of their women workers, and to provide their workers with a gender-responsive, safe and Methodology Report 2021
healthy work environment.
The company requires its suppliers to ensure access to gender- responsive health information N/A WBA - Gender Benchmark
and services for their workers. Methodology Report 2021
71
SDG 3: Target 3.7
Labor L10, In the course of the reporting period, how frequently were workers injured (injuries per N/A UN Global Compact -
Progress
Progress
Progress
Progress
Occupational An explanation of how the organization facilitates workers’ access to non-occupational N/A GRI 403-6-a
health and medical and healthcare services, and the scope of access provided.
safety
A description of any voluntary health promotion services and programs offered to workers to N/A GRI 403-6-b
address major non-work-related health risks, including the specific health risks addressed,
and how the organization facilitates workers’ access to these services and programs.
72
SDG 3: Target 3.8
Target 3.8
Achieve universal health coverage, including financial risk protection, access
to quality essential health-care services and access to safe, effective, quality
and affordable essential medicines and vaccines for all
Sources
Examples of relevant UN Conventions and other UDHR, ICESCR, Declaration of Alma-Ata, ILO C161
and the SDGs
Disclosures 3.8
Affordability
Access to Access to health care in surveyed communities (m/w). If access for workers or N/A UN Global Compact-Oxfam
quality essential smallholders is believed to be different, include data. Poverty Footprint PF - 14.7 ii)
health care
Proportion of workers (m/w) who have access to health services for work-related % by UN Global Compact-Oxfam
services
accidents or diseases made available or paid for by the Company system gender Poverty Footprint PF – 13.7
Proportion of workers (m/w) who have access to health services for other personal % by UN Global Compact-Oxfam
health issues (not related to or caused by work) made available or paid for by the gender Poverty Footprint PF – 13.7
Company system
Number of people benefit from the company health service for workers that is Number of UN Global Compact-Oxfam
available to family and community members people Poverty Footprint PF – 14.4
Cost of employee health and safety $ currency UNCTAD core SDGs reporting
indicator C.3
Do medical and health services, education programmes and products reflect Number/% The Women’s Empowerment
the different needs and concerns of women and men? Are medical and health Principles: Reporting on
personnel trained in specific health needs of women workers? Progress (aligned with GRI G4)
73
SDG 3: Target 3.8
Customer Counterfeit Drugs N/A SASB HC-BP-260a HC Health Care HC-BP Biotechnology & Pharmaceuticals
Welfare
stakeholders or their legitimate representatives in relation to the following Communication on Progress
environmental issues?
E21, Briefly describe practical actions the company has taken during the reporting N/A UN Global Compact - 2022
period and/or plans to take to implement the environment principles, including any Communication on Progress
challenges faced and actions taken towards prevention and/or remediation,
E3, What type of action has the company taken in the reporting period with the aim N/A UN Global Compact - 2022
of preventing/mitigating the risks/impacts associated with these environmental Communication on Progress
topics?
E4,1, For each environmental topic in which the company sets timebound goals / N/A UN Global Compact - 2022
targets, what kind of targets has the company set? Communication on Progress
targets, how is progress against target / goal tracked? Communication on Progress
Equitable Number and percentage of patients with low-cost access to health services who N/A Global Investors for Sustainable Healthcare Providers
access to successfully completed the clinically recommended course of a health intervention Development Sector-Specific & Services
health goods during the reporting period SDG-related Metrics for
Corporate Reporting
Ratio of the price savings obtained by the client from purchasing a product/service N/A Global Investors for Sustainable Pharmaceuticals,
from the organization compared to the average price that would be otherwise paid Development Sector-Specific biotechnology and
SDG-related Metrics for life sciences
Corporate Reporting
74
SDG 3: Target 3.8
Equitable Presence of a policy for reporting confirmed cases of substandard and falsified N/A Global Investors for Sustainable Pharmaceuticals,
access to medicines Development Sector-Specific biotechnology and
health goods SDG-related Metrics for life sciences
Corporate Reporting
Countries with which the producer of health goods has agreed to voluntary N/A Global Investors for Sustainable Pharmaceuticals,
licensing deals Development Sector-Specific biotechnology and
SDG-related Metrics for life sciences
Corporate Reporting
Inclusive Estimated number of individuals with increased access to health care services as a # of BCtA Indicators
business result of the inclusive business initiative. individuals
Estimated number of individuals with increased access to medicines as a result of # of BCtA Indicators
the inclusive business initiative. individuals
Indirect a. Examples of significant identified indirect economic impacts of the N/A GRI 203-2
Economic organization, including positive and negative impacts.
Impacts b. Significance of the indirect economic impacts in the context of external
benchmarks and stakeholder
priorities, such as national and international standards, protocols, and policy
agendas.
Labor L,13, Briefly describe practical actions the company has taken during the reporting N/A UN Global Compact - 2022
period and/or plans to take to implement the labour rights principles, including any Communication on Progress
L10, In the course of the reporting period, how frequently were workers injured N/A UN Global Compact - 2022
(injuries per hour worked)? Communication on Progress
L11, In the course of the reporting period, what was the company’s incident rate? N/A UN Global Compact - 2022
L12, In the course of the reporting period, has the company been involved in N/A UN Global Compact - 2022
providing or enabling remedy where it has caused or contributed to the adverse Communication on Progress
impact associated with the following labour rights issues?
L8, In the course of the reporting period, what was the percentage of women in: N/A UN Global Compact - 2022
(%) Communication on Progress
L9, What was the average ratio of the basic salary and remuneration of women to N/A UN Global Compact - 2022
men (comparing jobs of equal value) during the reporting period? Communication on Progress
Occupational An explanation of how the organization facilitates workers’ access to non- N/A GRI 403-6-a
health and occupational medical and healthcare services, and the scope of access provided.
safety
& Safety
75
SDG 3: Target 3.8
Product Quality Drug Supply Chain Integrity N/A SASB HC-DR-250a HC Health Care HC-DR Drug Retailers
& Safety
Selling Transparent Information & Fair Advice for Customers N/A SASB FN-IN-270a FN Financials FN-IN Insurance
Practices
& Product Ethical Marketing N/A SASB HC-BP-270a HC Health Care HC-BP Biotechnology & Pharmaceuticals
Labeling
Pricing & Billing Transparency N/A SASB HC-DY-270a HC Health Care HC-DY Health Care Delivery
Ethical Marketing N/A SASB HC-MS-270a HC Health Care HC-MS Medical Equipment & Supplies
Possible Gaps
• Workers protected from unreasonable financial burden from health spending
IAEG-SDG indicators
Indicators Units
3.8.1 Coverage of essential health services (defined as the average coverage of essential services %
based on tracer interventions that include reproductive, maternal, newborn and child health,
infectious diseases, non-communicable diseases and service capacity and access, among the
general and the most disadvantaged population)
3.8.2 Proportion of population with large household expenditures on health as a share of total % of population
household expenditure or income
76
SDG 3: Target 3.9
Target 3.9
By 2030, substantially reduce the number of deaths and illnesses from
hazardous chemicals and air, water and soil pollution and contamination
Sources
Examples of relevant UN Conventions and other UDHR, ICESCR, WHO, ILO C161, Montreal Protocol, Basel Convention, Rotterdam Convention, MARPOL,
key international agreements Aichi Biodiversity Targets
and the SDGs
Disclosures 3.9
Air quality Air Quality N/A SASB EM-CM-120a EM Extractives & Minerals EM-CM Construction Materials
Processing
Air Emissions N/A SASB EM-IS-120a EM Extractives & Minerals EM-IS Iron & Steel Producers
Processing
Air Quality N/A SASB EM-MM-120a EM Extractives & Minerals EM-MM Metals & Mining
Processing
Air Quality N/A SASB EM-EP-120a EM Extractives & Minerals EM-EP Oil & Gas – Exploration &
Processing Production
Air Quality N/A SASB EM-MD-120a EM Extractives & Minerals EM-MD Oil & Gas – Midstream
Processing
Air Quality N/A SASB EM-RM-120a EM Extractives & Minerals EM-RM Oil & Gas – Refining &
Processing Marketing
Air Quality N/A SASB IF-EU-120a IF Infrastructure IF-EU Electric Utilities & Power
Generators
Air Quality N/A SASB IF-WM-120a IF Infrastructure IF-WM Waste Management
Air Quality N/A SASB RR-BI-120a RR Renewable Resources & RR-BI Biofuels
Alternative Energy
Air Quality N/A SASB RR-PP-120a RR Renewable Resources & RR-PP Pulp & Paper Products
Alternative Energy
Air Quality N/A SASB RT-CH-120a RT Resource Transformation RT-CH Chemicals
Air Quality N/A SASB RT-CP-120a RT Resource Transformation RT-CP Containers & Packaging
77
SDG 3: Target 3.9
Air quality Air Quality N/A SASB TR-AF-120a TR Transportation TR-AF Air Freight & Logistics
Air Quality N/A SASB TR-CL-120a TR Transportation TR-CL Cruise Lines
Air Quality N/A SASB TR-MT-120a TR Transportation TR-MT Marine Transportation
Air Quality N/A SASB TR-RA-120a TR Transportation TR-RA Rail Transportation
Air Quality N/A SASB TR-RO-120a TR Transportation TR-RO Road Transportation
Methane emissions Kt of CO2 World Bank WDI (adapted)

equivalent
and %
change from
1990
Nitrous oxide emissions Thousand World Bank WDI (adapted)

metric tons
of CO2
equivalent
and %
change from
1990
PM2.5 air pollution, mean annual exposure Micrograms World Bank WDI (adapted)
per cubic
meter
Energy related methane emissions % of total World Bank WDI (adapted)

methane
emissions
PM2.5 Exposure PMD 55% N/A Yale University Environmental

Performance Index (adapted)
Household Solid Fuels HAD 40% N/A Yale University Environmental

Ozone Exposure N/A Yale University Environmental

a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent. Metric tons WEF Toward Common
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, of CO2 Metrics and Consistent
NF3, or all. equivalent Reporting of Sustainable
c. Biogenic CO2 emissions in metric tons of CO2 equivalent Value Creation (based on
GRI Standard 305-1)
78
SDG 3: Target 3.9
Air quality a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of Metric tons WEF Toward Common
CO2 equivalent of CO2 Metrics and Consistent
b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in equivalent Reporting of Sustainable
metric tons of CO2 equivalent. Value Creation (based on
c. If available, the gases included in the calculation; whether CO2, CH4, N2O, GRI Standard 305-2)
HFCs, PFCs, SF6, NF3, or al
a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent. Metric tons WEF Toward Common
b. If available, the gases included in the calculation; whether CO2, CH4, N2O, of CO2 Metrics and Consistent
HFCs, PFCs, SF6, NF3, or all. equivalent Reporting of Sustainable
c. Biogenic CO2 emissions in metric tons of CO2 equivalent. Value Creation (based on
d. Other indirect (Scope 3) GHG emissions categories and activities included in the GRI Standard 305-3)
calculation
Critical Critical Incident Risk Management N/A SASB EM-EP-540a EM Extractives & Minerals EM-EP Oil & Gas – Exploration &
Incident Risk Processing Production
Management
Operational Safety, Emergency Preparedness & Response N/A SASB EM-MD-540a EM Extractives & Minerals EM-MD Oil & Gas – Midstream
Processing
Critical Incident Risk Management N/A SASB EM-RM-540a EM Extractives & Minerals EM-RM Oil & Gas – Refining &
Critical Incident Risk Management N/A SASB EM-SV-540a EM Extractives & Minerals EM-SV Oil & Gas – Services
Processing
Nuclear Safety & Emergency Management N/A SASB IF-EU-540a IF Infrastructure IF-EU Electric Utilities & Power
Generators
Integrity of Gas Delivery Infrastructure N/A SASB IF-GU-540a IF Infrastructure IF-GU Gas Utilities & Distributors
Operational Safety, Emergency Preparedness & Response N/A SASB RR-BI-540a RR Renewable Resources & RR-BI Biofuels
Alternative Energy
Operational Safety, Emergency Preparedness & Response N/A SASB RT-CH-540a RT Resource Transformation RT-CH Chemicals
Emissions a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent. N/A GRI 305-1
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6,
NF3, or all.
c. Biogenic CO2 emissions in metric tons of CO2 equivalent
a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of N/A GRI 305-2
CO2 equivalent
b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in
metric tons of CO2 equivalent.
c. If available, the gases included in the calculation; whether CO2, CH4, N2O,
HFCs, PFCs, SF6, NF3, or all.
79
SDG 3: Target 3.9
Emissions a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent. N/A GRI 305-3
b. If available, the gases included in the calculation; whether CO2, CH4, N2O,
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Other indirect (Scope 3) GHG emissions categories and activities included in the
calculation
Production, imports, and exports of ODS in metric tons of CFC-11 N/A GRI 305-6-a
(trichlorofluoromethane) equivalent
a. Significant air emissions, in kilograms or multiples, for each of the following: N/A GRI 305-7
i. NOX
ii. SOX
iii. Persistent organic pollutants (POP)
iv. Volatile organic compounds (VOC)
v. Hazardous air pollutants (HAP)
vi. Particulate matter (PM)
vii. Other standard categories of air emissions identified in relevant regulations
b. Source of the emission factors used.
c. Standards, methodologies, assumptions, and/or calculation tools used.
Employee Workforce Health & Safety N/A SASB EM-CO-320a EM Extractives & Minerals EM-CO Coal Operations
Health & Safety Processing
Workforce Health & Safety N/A SASB EM-CM-320a EM Extractives & Minerals EM-CM Construction Materials
Processing
Workforce Health & Safety N/A SASB EM-IS-320a EM Extractives & Minerals EM-IS Iron & Steel Producers
Processing
Workforce Health & Safety N/A SASB EM-MM-320a EM Extractives & Minerals EM-MM Metals & Mining
Processing
Workforce Health & Safety N/A SASB EM-EP-320a EM Extractives & Minerals EM-EP Oil & Gas – Exploration &
Workforce Health & Safety N/A SASB EM-RM-320a EM Extractives & Minerals EM-RM Oil & Gas – Refining &
Workforce Health & Safety N/A SASB EM-SV-320a EM Extractives & Minerals EM-SV Oil & Gas – Services
Processing
Workforce Health & Safety N/A SASB FB-AG-320a FB Food & Beverage FB-AG Agricultural Products
Workforce Health & Safety N/A SASB FB-MP-320a FB Food & Beverage FB-MP Meat, Poultry & Dairy
Workforce Health & Safety N/A SASB IF-EU-320a IF Infrastructure IF-EU Electric Utilities & Power
Generators
Workforce Health & Safety N/A SASB IF-WM-320a IF Infrastructure IF-WM Waste Management
80
SDG 3: Target 3.9
Employee Workforce Health & Safety N/A SASB RR-FC-320a RR Renewable Resources & RR-FC Fuel Cells & Industrial
Health & Safety Alternative Energy Batteries
Workforce Health & Safety N/A SASB RT-CH-320a RT Resource Transformation RT-CH Chemicals
Smoke-free Casinos N/A SASB SV-CA-320a SV Services SV-CA Casinos & Gaming
Labor Conditions N/A SASB TC-ES-320a TC Technology & TC-ES Electronic Manufacturing
Communications Services & Original Design
Manufacturing
Employee Health & Safety N/A SASB TC-SC-320a TC Technology & TC-SC Semiconductors
Communications
E18, Please report the company's total weight of waste generated in metric tonnes N/A UN Global Compact - 2022
E19, Please report the percentage of the company's waste that was hazardous N/A UN Global Compact - 2022
waste (i,e,, hazardous waste ratio) during the reporting period, Communication on Progress
E20, Please report the company's estimated metric tonnes of single-use plastic N/A UN Global Compact - 2022
consumed wherever material along the value chain during the reporting period, Communication on Progress
topics?
81
SDG 3: Target 3.9
Environment E4,2, For each environmental topic in which the company sets timebound goals / N/A UN Global Compact - 2022

b. For all workers who are not employees but whose work and/or workplace is
ii. which of these hazards have caused or contributed to cases of ill health during
iii. actions taken or underway to eliminate these hazards and minimize risks using
the hierarchy of controls.
d. Whether and, if so, why any workers have been excluded from this disclosure,
including the types of worker excluded.
e. Any contextual information necessary to understand how the data have been
Report the information for all workers who are not employees but whose work and/ N/A GRI 403-9-b
or workplace is controlled by the organization:
i. The number and rate of fatalities as a result of work-related injury;
ii. The number and rate of high-consequence work-related injuries (excluding
fatalities);
Whether and, if so, why any workers have been excluded from this disclosure,
including the types of worker excluded.
Any contextual information necessary to understand how the data have been
ii. which of these hazards have caused or contributed to high-consequence
injuries during the reporting period;
iii. actions taken or underway to eliminate these hazards and minimize risks using
the hierarchy of controls.
Any actions taken or underway to eliminate other work-related hazards and minimize
risks using the hierarchy of controls.
Management of Chemicals in Products N/A SASB CG-AA-250a CG Consumer Goods CG-AA Apparel, Accessories &
Footwear
82
SDG 3: Target 3.9
Product Quality Product Safety N/A SASB CG-AM-250a CG Consumer Goods CG-AM Appliance
& Safety Manufacturing
Management of Chemicals in Products N/A SASB CG-BF-250a CG Consumer Goods CG-BF Building Products &
Furnishings
Product Environmental, Health, and Safety Performance N/A SASB CG-HP-250a CG Consumer Goods CG-HP Household & Personal
Products
Chemical & Safety Hazards of Products N/A SASB CG-TS-250a CG Consumer Goods CG-TS Toys & Sporting Goods
Drinking Water Quality N/A SASB IF-WU-250a IF Infrastructure IF-WU Water Utilities & Services
Safety & Environmental Stewardship of Chemicals N/A SASB RT-CH-410b RT Resource Transformation RT-CH Chemicals
Product Safety N/A SASB RT-CP-250a RT Resource Transformation RT-CP Containers & Packaging
Product Safety N/A SASB RT-EE-250a RT Resource Transformation RT-EE Electrical & Electronic
Equipment
Waste Toxic Release in Air, Water and Land lbs/square UNSDSN indicators
mile (adapted)
Toxic Release in Air, Water and Land lbs/square UNSDSN indicators

mile (adapted)
a. For the organization’s significant actual and potential waste-related impacts, a N/A GRI 306-1
description of:
i. the inputs, activities, and outputs that lead or could lead to these impacts;
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.
Total weight of hazardous waste, with a breakdown by the following disposal N/A GRI 306-2-a
methods where applicable:
i. Reuse
ii. Recycling
iii. Composting
iv. Recovery, including energy recovery
v. Incineration (mass burn)
vi. Deep well injection
vii. Landfill
viii. On-site storage
iv. Other (to be specified by the organization)
Actions, including circularity measures, taken to prevent waste generation in the N/A GRI 306-2-a
organization’s own activities and upstream and downstream in its value chain, and to
manage significant impacts from waste generated.
If the waste generated by the organization in its own activities is managed by a third N/A GRI 306-2-b
party, a description of the processes used to determine whether the third party
manages the waste in line with contractual or legislative obligations.
83
SDG 3: Target 3.9
Waste Total weight of non-hazardous waste, with a breakdown by the following disposal N/A GRI 306-2-b
methods where applicable:
i. Reuse
ii. Recycling
iii. Composting
vii. Landfill
iv. Other (to be specified by the organization)
The processes used to collect and monitor waste-related data. N/A GRI 306-2-c
Total number and total volume of recorded significant spills N/A GRI 306-3-a
Total weight of waste diverted from disposal in metric tons, and a breakdown of this N/A GRI 306-3-a
total by composition of the waste.
The following additional information for each spill that was reported in the N/A GRI 306-3-b
organization’s financial statements:
i. Location of spill;
ii. Volume of spill;
iii. Material of spill, categorized by: oil spills (soil or water surfaces), fuel spills
(soil or water surfaces), spills of wastes (soil or water surfaces), spills of chemicals
(mostly soil or water surfaces), and other (to be specified by the organization)
Impacts of significant spills N/A GRI 306-3-c
Total weight for each of the following: N/A GRI 306-4-a

i. Hazardous waste transported
ii. Hazardous waste imported
iii. Hazardous waste exported
iv. Hazardous waste treated
Total weight of waste diverted from disposal in metric tons, and a breakdown of this N/A GRI 306-4-a
Percentage of hazardous waste shipped internationally N/A GRI 306-4-b
Total weight of hazardous waste diverted from disposal in metric tons, and a N/A GRI 306-4-b
breakdown of this total by the following recovery operations:
i. Preparation for reuse;
ii. Recycling;
iii. Other recovery operations.
84
SDG 3: Target 3.9
Waste Total weight of non-hazardous waste diverted from disposal in metric tons, and a N/A GRI 306-4-c
ii. Recycling;
A breakdown of the total weight in metric tons of hazardous waste and of non- N/A GRI 306-4-d
hazardous waste diverted from disposal:
i. onsite;
ii. offsite.
Total weight of waste directed to disposal in metric tons, and a breakdown of this N/A GRI 306-5-a
Total weight of hazardous waste directed to disposal in metric tons, and a N/A GRI 306-5-b
breakdown of this total by the following disposal operations:
i. Incineration (with energy recovery);
ii. Incineration (without energy recovery);
iii. Landfilling;
iv. Other disposal operations.
Total weight of non-hazardous waste directed to disposal in metric tons, and a N/A GRI 306-5-c
breakdown of this total by the following disposal operations:
iii. Landfilling;
For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a N/A GRI 306-5-d
breakdown of the total weight in metric tons of hazardous waste and of non-
hazardous waste directed to disposal:
i. onsite;
ii. offsite.
Waste & Waste Management N/A SASB EM-CO-150a EM Extractives & Minerals EM-CO Coal Operations
Hazardous Processing
Materials
Waste Management N/A SASB EM-CM-150a EM Extractives & Minerals EM-CM Construction Materials
Management
Processing
Waste Management N/A SASB EM-IS-150a EM Extractives & Minerals EM-IS Iron & Steel Producers
Processing
Waste & Hazardous Materials Management N/A SASB EM-MM-150a EM Extractives & Minerals EM-MM Metals & Mining
Processing
Hazardous Materials Management N/A SASB EM-RM-150a EM Extractives & Minerals EM-RM Oil & Gas – Refining &
Chemicals Management N/A SASB EM-SV-150a EM Extractives & Minerals EM-SV Oil & Gas – Services
Processing
85
SDG 3: Target 3.9
Waste & Waste Management N/A SASB HC-DY-150a HC Health Care HC-DY Health Care Delivery
Hazardous
Materials Coal Ash Management N/A SASB IF-EU-150a IF Infrastructure IF-EU Electric Utilities & Power
Management Generators
Environmental Impacts of Project Development N/A SASB IF-EN-160a IF Infrastructure IF-EN Engineering &
Construction Services
Management of Leachate & Hazardous Waste N/A SASB IF-WM-150a IF Infrastructure IF-WM Waste Management
Hazardous Waste Management N/A SASB RR-ST-150a RR Renewable Resources & RR-ST Solar Technology &
Alternative Energy Project Developers
Hazardous Waste Management N/A SASB RT-AE-150a RT Resource Transformation RT-AE Aerospace & Defense
Hazardous Waste Management N/A SASB RT-CH-150a RT Resource Transformation RT-CH Chemicals
Waste Management N/A SASB RT-CP-150a RT Resource Transformation RT-CP Containers & Packaging
Hazardous Waste Management N/A SASB RT-EE-150a RT Resource Transformation RT-EE Electrical & Electronic
Equipment
Waste Management N/A SASB TC-ES-150a TC Technology & TC-ES Electronic Manufacturing
Manufacturing
Waste Management N/A SASB TC-SC-150a TC Technology & TC-SC Semiconductors

Communications
Waste Management N/A SASB TR-AP-150a TR Transportation TR-AP Auto Parts
Water & Water Management N/A SASB EM-CO-140a EM Extractives & Minerals EM-CO Coal Operations
Wastewater Processing
Management
Water Management N/A SASB EM-CM-140a EM Extractives & Minerals EM-CM Construction Materials
Processing
Water Management N/A SASB EM-IS-140a EM Extractives & Minerals EM-IS Iron & Steel Producers
Processing
Water Management N/A SASB EM-MM-140a EM Extractives & Minerals EM-MM Metals & Mining
Processing
Water Management N/A SASB EM-EP-140a EM Extractives & Minerals EM-EP Oil & Gas – Exploration &
Water Management N/A SASB EM-RM-140a EM Extractives & Minerals EM-RM Oil & Gas – Refining &
Water Management Services N/A SASB EM-SV-140a EM Extractives & Minerals EM-SV Oil & Gas – Services
Processing
Water Management N/A SASB FB-AG-140a FB Food & Beverage FB-AG Agricultural Products
86
SDG 3: Target 3.9
Water & Water Management N/A SASB FB-MP-140a FB Food & Beverage FB-MP Meat, Poultry & Dairy
Wastewater
Management Water Management N/A SASB FB-PF-140a FB Food & Beverage FB-PF Processed Foods
Water Management N/A SASB IF-EU-140a IF Infrastructure IF-EU Electric Utilities & Power
Generators
Effluent Quality Management N/A SASB IF-WU-140b IF Infrastructure IF-WU Water Utilities & Services
Water Management in Manufacturing N/A SASB RR-BI-140a RR Renewable Resources & RR-BI Biofuels
Alternative Energy
Water Management N/A SASB RR-PP-140a RR Renewable Resources & RR-PP Pulp & Paper Products
Alternative Energy
Water Management in Manufacturing N/A SASB RR-ST-140a RR Renewable Resources & RR-ST Solar Technology &
Water Management N/A SASB RT-CH-140a RT Resource Transformation RT-CH Chemicals
Water Management N/A SASB RT-CP-140a RT Resource Transformation RT-CP Containers & Packaging
Water quality Percent of facilities adhering to relevant water quality standard(s) % of total CEO Water Mandate’s
facilities Corporate Water Disclosure
Guidelines
Water performance in the value chain N/A CEO Water Mandate’s

Corporate Water Disclosure
Guidelines
IAEG-SDG indicators
Indicators Units
3.9.1 Mortality rate attributed to household and ambient air pollution N/A
3.9.2 Mortality rate attributed to unsafe water, unsafe sanitation and lack of hygiene (exposure to N/A
unsafe Water, Sanitation and Hygiene for All (WASH) services)
3.9.3 M
ortality rate attributed to unintentional poisoning N/A
87
SDG 3: Target 3.A / 3.B
Target 3.A
Strengthen the implementation of the World Health Organization Framework
Convention on Tobacco Control in all countries, as appropriate.
Disclosures 3.A
Welfare
Selling Marketing Practices N/A SASB FB-TB-270a FB Food & Beverage FB-TB Tobacco
Practices
& Product
Labeling
Target 3.B
Support the research and development of vaccines and medicines for the communicable
and noncommunicable diseases that primarily affect developing countries, provide
access to affordable essential medicines and vaccines, in accordance with the Doha
Declaration on the TRIPS Agreement and Public Health, which affirms the right of
developing countries to use to the full the provisions in the Agreement on Trade Related
Aspects of Intellectual Property Rights regarding flexibilities to protect public health, and,
in particular, provide access to medicines for all.
Disclosures 3.B
Pharmaceuticals
Delivery
Improving Number of R&D capacity building initiatives in partnership with local N/A Global Investors for Sustainable Development Pharmaceuticals,
health organizations Sector-Specific SDG-related Metrics for biotechnology and life
outcomes Corporate Reporting sciences
88
SDG 3: Target 3.C / 3.D
Target 3.C
Substantially increase health financing and the recruitment, development, training and
retention of the health workforce in developing countries, especially in least developed
countries and small island developing States.
Disclosures 3.C
Employee Employee Recruitment, Development & Retention N/A SASB HC-BP-330a HC Health Care HC-BP Biotechnology &
Engagement, Pharmaceuticals
Diversity &
Employee Recruitment, Development & Retention N/A SASB HC-DY-330a HC Health Care HC-DY Health Care
Inclusion
Delivery
Economic Number or % of low-cost access to private health insurance (protection gap) N/A Global Investors for Sustainable Development Insurance
resilience Sector-Specific SDG-related Metrics for
Corporate Reporting
Target 3.D
Strengthen the capacity of all countries, in particular developing countries, for early
warning, risk reduction and management of national and global health risks.
Disclosures 3.D
Physical Climate Change Impacts on Human Health & Infrastructure N/A SASB HC-DY-450a HC Health Care HC-DY Health Care
Impacts Delivery
of Climate
Change
Public health & Percentage of agricultural products sourced from suppliers certified regarding N/A Global Investors for Sustainable Development Food & Staples retailing
nutrition food safety Sector-Specific SDG-related Metrics for
Corporate Reporting
Non-compliance in food safety and food quality (number of documented N/A Global Investors for Sustainable Development Food products
incidents) Sector-Specific SDG-related Metrics for
Corporate Reporting
Percentage of advertising impressions (1) made on children and (2) made on N/A Global Investors for Sustainable Development Food products
children promoting products that meet dietary guidelines Sector-Specific SDG-related Metrics for
Corporate Reporting
89
GOAL 4. QU
AL
IT
Y
ED
UC
ATION
SDG 4: Target 4.1
ENSURE INCLUSIVE AND

EQUITABLE QUALITY EDUCATION
AND PROMOTE LIFELONG
LEARNING OPPORTUNITIES FOR ALL
Target 4.1
By 2030, ensure that all girls and boys complete free, equitable and quality primary and
secondary education leading to relevant and effective learning outcomes.
Sources
Examples of relevant UN Conventions and other UDHR, CRC, ICESCR, CEDAW, ILO C138, ILO C182
and the SDGs
91
SDG 4: Target 4.1
Disclosures 4.1
Customer Quality of Education & Gainful Employment N/A SASB SV-ED-260a SV Services SV-ED Education
Welfare
connected with its operations and/or value chain, whether based on their salience (i,e,, the most Communication on Progress
severe potential negative impacts on people) or another basis? [Please select your top 5 material
issues]
issues?
IAEG-SDG indicators
Indicators Units
4.1.1 P
roportion of children and young people: (a) in grades 2/3; (b) at the end of primary; and (c) at % of children
the end of lower secondary achieving at least a minimum proficiency level in (i) reading and (ii)
mathematics, by sex
92
SDG 4: Target 4.2
Target 4.2
By 2030, ensure that all girls and boys have access to quality early childhood
development, care and pre-primary education so that they are ready for
primary education.
Sources
Examples of relevant UN Conventions and other UDHR, ICESCR, CRC, CEDAW, ILO C156, ILO C183
and the SDGs
Disclosures 4.2
Welfare
93
SDG 4: Target 4.3
Target 4.3
By 2030, ensure equal access for all women and men to affordable and quality
technical, vocational and tertiary education, including university.
Sources
Examples of relevant UN Conventions and other UDHR, CEDAW, ICESCR, ILO C142, ILO C159,
and the SDGs
Disclosures 4.3
Welfare
Employee Total estimated number of individuals receiving training from the company as a result of the initiative. (e.g. # of BctA Indicators
training and employees, suppliers, distributors) individuals
education
Total estimated amount (USD) of costs incurred by the training provided to individuals as a result of the initiative. $USD BctA Indicators
Average hours of training per year per employee, with breakdown by employment category Hours UNCTAD core SDGs
reporting indicators C.2
Labor L,13, Briefly describe practical actions the company has taken during the reporting period and/or plans to take N/A UN Global Compact - 2022
to implement the labour rights principles, including any challenges faced and actions taken towards prevention Communication on Progress
and/or remediation,
L12, In the course of the reporting period, has the company been involved in providing or enabling remedy where N/A UN Global Compact - 2022
it has caused or contributed to the adverse impact associated with the following labour rights issues? Communication on Progress
L9, What was the average ratio of the basic salary and remuneration of women to men (comparing jobs of equal N/A UN Global Compact - 2022
value) during the reporting period? Communication on Progress
Training and Average hours of training that the organization’s employees have undertaken during the reporting period, by: N/A GRI 404-1-a
Education i. Gender;
ii. Employee category
IAEG-SDG indicators
Indicators Units
4.3.1 Participation rate of youth and adults in formal and non-formal education and training in the N/A
previous 12 months, by sex
94
SDG 4: Target 4.4
Target 4.4
By 2030, substantially increase the number of youth and adults who have
relevant skills, including technical and vocational skills, for employment,
decent jobs and entrepreneurship.
Sources
Examples of relevant UN Conventions and other UDHR, ICESCR, CRC, ILO C142
and the SDGs
Disclosures 4.4
Welfare
Employee Approximate proportion of workers (m/w) along the value chain who receive training per year % of workers by UN Global Compact-Oxfam
training and gender Poverty Footprint PF – 4.1
education
Average number of hours (or days) of training(s) provided to workers (m/w) along the value Hours or days UN Global Compact-Oxfam
chain per gender Poverty Footprint PF – 4.1
Details on the type(s) of training(s) provided along the value chain N/A UN Global Compact-Oxfam
Poverty Footprint PF – 4.1
material issues]
issues?
95
SDG 4: Target 4.4
Human Rights HR4, What type of action has the company taken in the reporting period with the aim of N/A UN Global Compact - 2022
Training and Average hours of training that the organization’s employees have undertaken during the N/A GRI 404-1-a
Education reporting period, by:
i. Gender;
ii. Employee category.
Possible Gaps
• Internship programs
IAEG-SDG indicators
Indicators Units
4.4.1 P
roportion of youth and adults with information and communications technology (ICT) skills, by % of youth and adults
type of skill
96
SDG 4: Target 4.5
Target 4.5
By 2030, eliminate gender disparities in education and ensure equal access
to all levels of education and vocational training for the vulnerable, including
persons with disabilities, indigenous peoples and children in vulnerable
situations.
Sources
Examples of relevant UN Conventions and other UDHR, ICESCR, CEDAW, UNESCO EFA, Convention against Discrimination in Education, CRC, CRPD, ILO
key international agreements C159, ILO C169
Publications and other resources on Business and 32, 103, 104
the SDGs
Disclosures 4.5
Education Number of learners from underserved communities N/A Global Investors for Sustainable Software & Services
SDG-related Metrics for Corporate
Reporting
Human Rights HR1, Which of the following has the company identified as material human rights issues connected N/A UN Global Compact - 2022
with its operations and/or value chain, whether based on their salience (i,e,, the most severe potential Communication on Progress
HR3, In the course of the reporting period, has the company engaged with affected stakeholders or N/A UN Global Compact - 2022
their legitimate representatives in relation to the following human rights issues? Communication on Progress
HR6, How does the company assess progress in preventing/mitigating the risks/impacts associated N/A UN Global Compact - 2022
with the following human rights issues? Communication on Progress
97
SDG 4: Target 4.5
Human Rights HR7, During the reporting period, has the company been involved in providing or enabling remedy N/A UN Global Compact - 2022
where it has caused or contributed to adverse impact associated with the following human rights Communication on Progress
issue(s)?
HR8, Briefly describe practical actions the company has taken during the reporting period and/or plans N/A UN Global Compact - 2022
to take to implement the human rights principles, including any challenges faced and actions taken Communication on Progress
towards prevention and/or remediation,
Training and Average hours of training that the organization’s employees have undertaken during the reporting N/A GRI 404-1-a
Education period, by:
i. Gender;
Possible Gaps
• Equal opportunity to vocational training and internship programs
• Policies/strategies put in place to counter discrimination and affirmative actions
IAEG-SDG indicators
Indicators Units
4.5.1 P
arity indices (female/male, rural/urban, bottom/top wealth quintile and others such as disability N/A
status, indigenous peoples and conflict-affected, as data become available) for all education
indicators on this list that can be disaggregated
98
SDG 4: Target 4.6
Target 4.6
By 2030, ensure that all youth and a substantial proportion of adults, both men and
women, achieve literacy and numeracy.
Disclosures 4.6
Welfare
99
SDG 4: Target 4.7
Target 4.7
By 2030, ensure that all learners acquire the knowledge and skills needed
to promote sustainable development, including, among others, through
education for sustainable development and sustainable lifestyles, human
rights, gender equality, promotion of a culture of peace and non-violence,
global citizenship and appreciation of cultural diversity and of culture’s
contribution to sustainable development.
Sources
Examples of relevant UN Conventions and other ICESCR, Rio Declaration

and the SDGs
Disclosures 4.7
Human Rights HR1, Which of the following has the company identified as material human rights issues connected N/A UN Global Compact - 2022 Communication
with its operations and/or value chain, whether based on their salience (i,e,, the most severe potential on Progress
HR2, Does the company have a policy commitment in relation to the following human rights issues? N/A UN Global Compact - 2022 Communication
on Progress
HR2,1, For each human rights policy, is it: N/A UN Global Compact - 2022 Communication
on Progress
HR3, In the course of the reporting period, has the company engaged with affected stakeholders or N/A UN Global Compact - 2022 Communication
their legitimate representatives in relation to the following human rights issues? on Progress
HR4, What type of action has the company taken in the reporting period with the aim of preventing/ N/A UN Global Compact - 2022 Communication
mitigating the risks/impacts associated with this human rights issue? on Progress
HR5, Who receives training for the following human rights issues? N/A UN Global Compact - 2022 Communication
on Progress
HR6, How does the company assess progress in preventing/mitigating the risks/impacts associated N/A UN Global Compact - 2022 Communication
with the following human rights issues? on Progress
HR7, During the reporting period, has the company been involved in providing or enabling remedy N/A UN Global Compact - 2022 Communication
where it has caused or contributed to adverse impact associated with the following human rights on Progress
issue(s)?
HR8, Briefly describe practical actions the company has taken during the reporting period and/or N/A UN Global Compact - 2022 Communication
plans to take to implement the human rights principles, including any challenges faced and actions on Progress
taken towards prevention and/or remediation,
100
SDG 4: Target 4.A
Target 4.A
Build and upgrade education facilities that are child, disability and gender
sensitive and provide safe, nonviolent, inclusive and effective learning
environments for all.
Disclosures 4.A
Providing Number of learners accessing education through connectivity N/A Global Investors for Telecommunications
connectivity Sustainable Development Services
solutions to Sector-Specific SDG-
enhance access related Metrics for
to education Corporate Reporting
101
GOAL 5. G
EN
D
ER
EQUALIT Y
SDG 5: Target 5.1
ACHIEVE GENDER EQUALITY AND EMPOWER

ALL WOMEN AND GIRLS
Target 5.1
End all forms of discrimination against all women and girls everywhere
Sources
Examples of relevant UN Conventions and other UDHR, ICCPR, ICESCR, CEDAW, UNGP, ILO MNE Declaration, ILO C100, ILO C111, ILO C156, ILO C183,
key international agreements ILO R090, ILO R111, ILO R165, ILO R191
Publications and other resources on Business 12, 14, 30, 32, 43, 63, 72, 76, 85, 103, 116
and the SDGs
103
SDG 5: Target 5.1
Disclosures 5.1
Diversity a. Percentage of individuals within the organization’s governance bodies in each of the following N/A GRI 405-1
and Equal diversity categories:
Opportunity i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;
iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).
b. Percentage of employees per employee category in each of the following diversity categories:
i. Gender;
Ratio of the basic salary and remuneration of women to men for each employee category, by N/A GRI 405-2-a
significant locations of operation.
Employee Employee Recruitment, Inclusion & Performance N/A SASB CG-EC-330a CG Consumer CG-EC
Engagement, Goods E-Commerce
Diversity &
Workforce Diversity & Inclusion N/A SASB CG-MR-330a CG Consumer CG-MR Multiline
Inclusion
Goods and Specialty
Retailers &
Distributors
Employee Diversity & Inclusion N/A SASB FN-AC-330a FN Financials FN-AC Asset
Management &
Custody Activities
Employee Diversity & Inclusion N/A SASB FN-IB-330a FN Financials FN-IB Investment
Banking &
Brokerage
Workforce Diversity & Inclusion N/A SASB SV-AD-330a SV Services SV-AD Advertising
& Marketing
Workforce Diversity & Engagement N/A SASB SV-PS-330a SV Services SV-PS Professional
& Commercial
Services
Employee Diversity & Inclusion N/A SASB TC-HW-330a TC Technology & TC-HW Hardware
Communications
Employee Recruitment, Inclusion & Performance N/A SASB TC-IM-330a TC Technology & TC-IM Internet
Communications Media & Services
Recruiting & Managing a Global, Diverse & Skilled Workforce N/A SASB TC-SI-330a TC Technology & TC-SI Software &
Communications IT Services
104
SDG 5: Target 5.1
Gender equality Managing inequality, discrimination and diversity, including disability Example metrics: Culture of Health for Business
% of employees per (COH4B) framework by GRI
employee category by and Robert Wood Johnson
gender, age group, and Foundation
other indicators of diversity
# of incidents of
discrimination
% of employees with
disabilities
What is the frequency of periodic equal pay reviews/audits, including basic pay, overtime and Number of review per a The Women’s Empowerment
bonuses? What is the methodology for the equal pay reviews? What were the findings of the last period of time Principles: Reporting on
review and is a plan of action underway to redress the gender wage gap found in pay reviews, or Progress (aligned with GRI
plans to undertake such actions in the future? What is the explanation of source, nature and likely G4)
causes of any differences between women’s and men’s pay within the business?
Total number and rate of employee turnover during the reporting period, by age group, gender Number and % WEF Toward Common
and region Metrics and Consistent
Reporting of Sustainable
Value Creation (based on GRI
Standard 401-1)
issues]
HR3, In the course of the reporting period, has the company engaged with affected stakeholders N/A UN Global Compact - 2022
or their legitimate representatives in relation to the following human rights issues? Communication on Progress
105
SDG 5: Target 5.1
Human Rights HR8, Briefly describe practical actions the company has taken during the reporting period and/ N/A UN Global Compact - 2022
or plans to take to implement the human rights principles, including any challenges faced and Communication on Progress
Inclusive supply Track and engage with women in the supply chain: track number of female smallholders; track N/A Behind the Brands scorecard
chain and report commodities with highest prevalence of women; consulting women in auditing indicator wom2.1
processes
Implement a supply-chain wide (beyond projects limited in scale and scope) to provide gender- N/A Behind the Brands scorecard
sensitive assistance to women smallholders and producers in their supply chain [wom3.2] indicator wom3.2
Supplier code requires suppliers to have non-discrimination and equal opportunity policy N/A Behind the Brands scorecard
[wom4.1.1] indicator wom4.1.1
Projects: programmes and/or projects that promote the empowerment of rural women and girls N/A Behind the Brands scorecard
in the supply chain indicator wom1.2.1
Labor L,13, Briefly describe practical actions the company has taken during the reporting period and/ N/A UN Global Compact - 2022
or plans to take to implement the labour rights principles, including any challenges faced and Communication on Progress
enabling remedy where it has caused or contributed to the adverse impact associated with the Communication on Progress
following labour rights issues?
a. Total number and rate of new employee hires during the reporting period, by age group, N/A GRI 401-1
gender and region.
b. Total number and rate of employee turnover during the reporting period, by age group,
gender and region.
a. Total number of employees that were entitled to parental leave, by gender. N/A GRI 401-3
b. Total number of employees that took parental leave, by gender.
c. Total number of employees that returned to work in the reporting period after parental leave
ended, by gender.
d. Total number of employees that returned to work after parental leave ended that were still
employed 12 months after their return to work, by gender.
e. Return to work and retention rates of employees that took parental leave, by gender.
106
SDG 5: Target 5.1
Market a. When a significant proportion of employees are compensated based on wages subject to N/A GRI 202-1
Presence minimum wage rules, report the relevant ratio of the entry level wage by gender at significant
locations of operation to the minimum wage.
b. When a significant proportion of other workers (excluding employees) performing the
organization’s activities are compensated based on wages subject to minimum wage rules,
describe the actions taken to determine whether these workers are paid above the minimum
wage.
c. Whether a local minimum wage is absent or variable at significant locations of operation, by
gender. In circumstances in which different minimums can be used as a reference, report which
minimum wage is being used.
Non- Managing inequality, discrimination and diversity, including disability Example metrics: Culture of Health for Business
discrimination % of employees per (COH4B) framework by GRI
employee category by and Robert Wood Johnson
gender, age group, and Foundation
other indicators of diversity
# of incidents of
discrimination
% of employees with
disabilities
Percentage of employees per employee category, by age group, gender and other indicators of % WEF Toward Common
diversity Metrics and Consistent
Value Creation
a. Total number of incidents of discrimination during the reporting period. N/A GRI 406-1
b. Status of the incidents and actions taken with reference to the following:
i. Incident reviewed by the organization;
iii. Remediation plans that have been implemented, with results reviewed through routine
internal management review processes;
Total number and rate of new employee hires during the reporting period, by age group, gender Number and % WEF Toward Common
and region Metrics and Consistent
Standard 401-1)
Parental leave What is the business’ policy on maternity, paternity and family leave length and entitlements and N/A The Women’s Empowerment
to what extent does this go above the statutory provisions in the regulatory regime where the Principles: Reporting on
business is operating? Do these policies apply throughout the operations in each country? Are Progress (aligned with GRI
sex-disaggregated statistics kept and tracked? G4)
107
SDG 5: Target 5.1
i. Gender;
Percentage of total employees by gender and by employee category who received a regular N/A GRI 404-3-a
performance and career development review during the reporting period
IAEG-SDG indicators
Indicators Units
5.1.1 W
hether or not legal frameworks are in place to promote, enforce and monitor equality and N/A
non‑discrimination on the basis of sex
108
SDG 5: Target 5.2
Target 5.2
Eliminate all forms of violence against all women and girls in the public
and private spheres, including trafficking and sexual and other types of
exploitation
Sources
Examples of relevant UN Conventions and other DEVAW, UDHR, ICCPR, ICESCR, UNGP, CAT, CRC, CRPD, ICRMW, UNDRIP, ILO C029, ILO C105
and the SDGs
Disclosures 5.2
Child Labor Operations and suppliers considered to have significant risk for incidents of: N/A GRI 408-1-a
i. child labor;
ii. young workers exposed to hazardous work.
Forced of Operations and suppliers considered to have significant risk for incidents of forced or compulsory N/A GRI 409-1-a
Compulsory labor either in terms of:
Labor i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk
Governance G10, How does the company capture lessons regarding each of the following sustainability topics? N/A UN Global Compact - 2022
and Strategy Communication on Progress
G3, Does the company have in place a code of conduct regarding each of the following N/A UN Global Compact - 2022
sustainability topics? Communication on Progress
G4, Has the company appointed an individual or group responsible for each of the following N/A UN Global Compact - 2022
G5, Does the company have a formal structure(s) (such as a cross-functional committee) to address N/A UN Global Compact - 2022
each of the following sustainability topics? Communication on Progress
G6, Does the company have a process or processes to assess risk? N/A UN Global Compact - 2022
G6,1, During the assessment of risk, which business relationships are reviewed? N/A UN Global Compact - 2022
G7, Does the company have a due diligence process through which it identifies, prevents, mitigates, N/A UN Global Compact - 2022
and accounts for actual and potential negative impacts on sustainability topics? Communication on Progress
109
SDG 5: Target 5.2
Governance G7,1, During the due diligence process, which business relationships are reviewed? N/A UN Global Compact - 2022
G8, Are there any processes through which members of the company’s workforce can raise N/A UN Global Compact - 2022
concerns about the company’s conduct related to human rights, labour rights, environment, or anti- Communication on Progress
corruption?
G8,1, Please provide additional detail regarding the process(es) the company has through which N/A UN Global Compact - 2022
members of the company’s workforce can raise concerns about the company’s conduct, Communication on Progress
G9, Does the company provide or enable access to effective remedy to right holders / stakeholders N/A UN Global Compact - 2022
where it has caused or contributed to the adverse impact? Communication on Progress
with its operations and/or value chain, whether based on their salience (i,e,, the most severe Communication on Progress
potential negative impacts on people) or another basis? [Please select your top 5 material issues]
HR7, During the reporting period, has the company been involved in providing or enabling remedy N/A UN Global Compact - 2022
issue(s)?
HR8, Briefly describe practical actions the company has taken during the reporting period and/or N/A UN Global Compact - 2022
plans to take to implement the human rights principles, including any challenges faced and actions Communication on Progress
Supplier Social Percentage of new suppliers that were screened using social criteria N/A GRI 414-1-a
Assesment
110
SDG 5: Target 5.2
Supplier Social a. Number of suppliers assessed for social impacts. N/A GRI 414-2
Assesment b. Number of suppliers identified as having significant actual and potential negative social impacts.
c. Significant actual and potential negative social impacts identified in the supply chain.
d. Percentage of suppliers identified as having significant actual and potential negative social
impacts with which improvements were agreed upon as a result of assessment.
e. Percentage of suppliers identified as having significant actual and potential negative social
impacts with which relationships were terminated as a result of assessment, and why.
Workplace Reported incidents of gender-based violence occurring in and around the workplace (e.g., sexual Number of UN Global Compact-Oxfam Poverty
violence and harassment, violence while traveling to workplace, including while carrying out livelihood tasks such incidents Footprint PF - 18.3
harassment as collecting water and firewood, alcohol-related violence, etc.)
Does the Company system have a policy/code addressing workplace harassment (including sexual N/A UN Global Compact-Oxfam Poverty
harassment) and does the policy/code explicitly extend to its supply chain? Footprint PF - 18.5
Does the Company system promote compliance of its workplace harassment policy/code along the N/A UN Global Compact-Oxfam Poverty
value chain? If yes, explain how. Footprint PF – 18.5
Do ALL major employers along the value chain have a policy/code on workplace harassment N/A UN Global Compact-Oxfam Poverty
(including sexual harassment)? Footprint PF – 18.5
Does the business have an explicit, well-publicized policy of zero tolerance towards gender-based N/A The Women’s Empowerment
violence and harassment? Is there a confidential complaint procedure? If yes, please explain. Principles: Reporting on Progress
IAEG-SDG indicators
Indicators Units
5.2.1 Proportion of ever-partnered women and girls aged 15 years and older subjected to physical, % of ever-partnered women and girls aged 15 years
sexual or psychological violence by a current or former intimate partner in the previous 12 months, and older
by form of violence and by age
5.2.2 Proportion of women and girls aged 15 years and older subjected to sexual violence by persons % of ever-partnered women and girls aged 15 years
other than an intimate partner in the previous 12 months, by age and place of occurrence and older
111
SDG 5: Target 5.3 / 5.4
Target 5.3
Eliminate all harmful practices, such as child, early and forced marriage
and female genital mutilation
There is very little information available on how business could support the achievement of this target through core business strategies and operations.
Therefore this publication does not include any disclosures mapping for this target.
Target 5.4
Recognize and value unpaid care and domestic work through the provision of public
services, infrastructure and social protection policies and the promotion of shared
responsibility within the household and the family as nationally appropriate
Sources
Examples of relevant UN Conventions UDHR, ICESCR, ILO C156, ILO R095, ILO R165, ILO C189
Publications and other resources on 14, 32, 85
Disclosures 5.4
Childcare Average investment for childcare provisions or benefits (per working family) by i) the Company $currency UN Global Compact-Oxfam Poverty
system and ii) other employers in the value chain. Footprint PF - 15.7
What is the business' policy and provision of childcare facilities and how many employees, if any, N/A The Women's Empowerment
use this facility? Principles: Reporting on Progress
Approximate proportion of young children of working parents who have access to local, affordable % UN Global Compact-Oxfam Poverty
and safe childcare service. Footprint PF - 15.2
Equal What is the frequency of periodic equal pay reviews/audits, including basic pay, overtime and Number of review The Women’s Empowerment
remuneration bonuses? What is the methodology for the equal pay reviews? What were the findings of the last per a period of Principles: Reporting on Progress
and benefits review and is a plan of action underway to redress the gender wage gap found in pay reviews, or time (aligned with GRI G4)
plans to undertake such actions in the future? What is the explanation of source, nature and likely
causes of any differences between women’s and men’s pay within the business?
112
SDG 5: Target 5.4
Flexible work What is the business' policy regarding flexible working and how many employees - male and female N/A The Women's Empowerment
option - have used this provision? What steps are the company implementing to encourage the uptake of Principles: Reporting on Progress
flexible working? (aligned with GRI G4)
issue(s)?
Indirect a. Extent of development of significant infrastructure investments and services supported. N/A GRI 203-1
Economic b. Current or expected impacts on communities and local economies, including positive and
Impacts negative impacts where relevant.
c. Whether these investments and services are commercial, in-kind, or pro bono engagements.
Labor L,13, Briefly describe practical actions the company has taken during the reporting period and/or N/A UN Global Compact - 2022
plans to take to implement the labour rights principles, including any challenges faced and actions Communication on Progress
L12, In the course of the reporting period, has the company been involved in providing or enabling N/A UN Global Compact - 2022
remedy where it has caused or contributed to the adverse impact associated with the following Communication on Progress
labour rights issues?
113
SDG 5: Target 5.4
Labor L9, What was the average ratio of the basic salary and remuneration of women to men (comparing N/A UN Global Compact - 2022
jobs of equal value) during the reporting period? Communication on Progress
a. Benefits which are standard for full-time employees of the organization but are not provided N/A GRI 401-2
to temporary or part-time employees, by significant locations of operation. These include, as a
minimum:
i. life insurance;
ii. health care;
iii. disability and invalidity coverage;
iv. parental leave;
v. retirement provision;
vi. stock ownership;
vii. others.
b. The definition used for ‘significant locations of operation’.
c. Total number of employees that returned to work in the reporting period after parental leave
ended, by gender.
d. Total number of employees that returned to work after parental leave ended that were still
employed 12 months after their return to work, by gender.
Parental leave Allowing employees to earn pay while away attending to illness, Example metrics: Culture of Health for Business
a family member or newborn Total # of (COH4B) framework by GRI and
employees that Robert Wood Johnson Foundation
were entitled by
parental leave, by
gender;
Return to work
and retention rates
of employees
that took parental
leave, by gender
Possible Gaps
• Equality in remuneration and promotion opportunities for employees with family responsibilities
IAEG-SDG indicators
Indicators Units
5.4.1 Proportion of time spent on unpaid domestic and care work, by sex, age and location % of time spent on unpaid domestic and care work
114
SDG 5: Target 5.5
Target 5.5
Ensure women’s full and effective participation and equal opportunities for leadership at
all levels of decision-making in political, economic and public life
Sources
Examples of relevant UN Conventions and other UDHR, ICESCR, ICCPR, ICERD, CEDAW, ILO C100, ILO C111, ILO C156, ILO C183, ILO R90, ILO R111
Publications and other resources on Business 1, 14, 32, 45, 47, 72, 85, 103
and the SDGs
Disclosures 5.5
Diversity a. Percentage of individuals within the organization’s governance bodies in each of the N/A GRI 405-1
and Equal following diversity categories:
b. Percentage of employees per employee category in each of the following diversity
categories:
i. Gender;
Employee Employee Recruitment, Inclusion & Performance N/A SASB CG-EC-330a CG Consumer CG-EC E-Commerce
Engagement, Goods
Diversity &
Workforce Diversity & Inclusion N/A SASB CG-MR-330a CG Consumer CG-MR Multiline and Specialty
Inclusion
Goods Retailers & Distributors
Employee Diversity & Inclusion N/A SASB FN-AC-330a FN Financials FN-AC Asset Management &
Custody Activities
Employee Diversity & Inclusion N/A SASB FN-IB-330a FN Financials FN-IB Investment Banking &
Brokerage
Workforce Diversity & Inclusion N/A SASB SV-AD-330a SV Services SV-AD Advertising & Marketing
Workforce Diversity & Engagement N/A SASB SV-PS-330a SV Services SV-PS Professional &
Commercial Services
Communications
115
SDG 5: Target 5.5
Diversity Employee Recruitment, Inclusion & Performance N/A SASB TC-IM-330a TC Technology & TC-IM Internet Media & Services
and Equal Communications
Opportunity
Recruiting & Managing a Global, Diverse & Skilled Workforce N/A SASB TC-SI-330a TC Technology & TC-SI Software & IT Services
Communications
Gender equality Managing inequality, discrimination and diversity, including disability Example metrics: Culture of Health for Business
% of employees per (COH4B) framework by GRI
employee category and Robert Wood Johnson
by gender, age group, Foundation
and other indicators
of diversity
# of incidents of
discrimination
% of employees with
disabilities
Cost of business start-up procedures, female and male $ currency World Bank WDI (adapted)
Start-up procedures to register a business, female and male Numbers World Bank WDI (adapted)
Governance Composition of the highest governance body and its committees by: N/A GRI 102-22-a
and Strategy i. Executive or non-executive;
ii. Independence;
iii. Tenure on the governance body;
iv. Number of each individual’s other significant positions and commitments, and the
nature of the commitments;
v. Gender;
vi. Membership of under-represented social groups;
vii. Competencies relating to economic, environmental, and social topics;
viii. Stakeholder representation.
a. Nomination and selection processes for the highest governance body and its N/A GRI 102-24
committees.
b. Criteria used for nominating and selecting highest governance body members,
including whether and how:
i. stakeholders (including shareholders) are involved;
ii. diversity is considered;
iii. independence is considered;
iv. expertise and experience relating to economic, environmental, and social topics
are considered.
G1, Does the Board / highest governance body or most senior executive of the N/A UN Global Compact - 2022
company: (Select all that apply) Communication on Progress
G4, Has the company appointed an individual or group responsible for each of the N/A UN Global Compact - 2022
following sustainability topics? Communication on Progress
116
SDG 5: Target 5.5
Governance G5, Does the company have a formal structure(s) (such as a cross-functional N/A UN Global Compact - 2022
and Strategy committee) to address each of the following sustainability topics? Communication on Progress
G7, Does the company have a due diligence process through which it identifies, N/A UN Global Compact - 2022
prevents, mitigates, and accounts for actual and potential negative impacts on Communication on Progress
sustainability topics?
G7,1, During the due diligence process, which business relationships are reviewed? N/A UN Global Compact - 2022
G8, Are there any processes through which members of the company’s workforce can N/A UN Global Compact - 2022
raise concerns about the company’s conduct related to human rights, labour rights, Communication on Progress
environment, or anti-corruption?
G8,1, Please provide additional detail regarding the process(es) the company has N/A UN Global Compact - 2022
through which members of the company’s workforce can raise concerns about the Communication on Progress
company’s conduct,
G9, Does the company provide or enable access to effective remedy to right holders / N/A UN Global Compact - 2022
stakeholders where it has caused or contributed to the adverse impact? Communication on Progress
G10, How does the company capture lessons regarding each of the following N/A UN Global Compact - 2022
G12, Percentage of individuals within the company’s Board / highest governance body N/A UN Global Compact - 2022
by: Communication on Progress
Disclosure 2-10 Nomination and selection of the highest governance body N/A GRI 2-10
a. describe the nomination and selection processes for the highest governance body
and its committees;
b. describe the criteria used for nominating and selecting highest governance body
members, including whether and how the following are taken into consideration:
i. views of stakeholders (including shareholders);
ii. diversity;
iii. independence;
iv. competencies relevant to the impacts of the organization.
117
SDG 5: Target 5.5
Governance Disclosure 2-9 Governance structure and composition N/A GRI 2-9-c
and Strategy c. describe the composition of the highest governance body and its committees by:
i. executive and non-executive members;
ii. independence;
iii. tenure of members on the governance body;
iv. number of other significant positions and commitments held by each member, and
the nature of the commitments;
v. gender;
vi. under-represented social groups;
vii. competencies relevant to the impacts of the organization;
viii. stakeholder representation.
Labor L,13, Briefly describe practical actions the company has taken during the reporting N/A UN Global Compact - 2022
period and/or plans to take to implement the labour rights principles, including any Communication on Progress
L12, In the course of the reporting period, has the company been involved in providing N/A UN Global Compact - 2022
or enabling remedy where it has caused or contributed to the adverse impact Communication on Progress
associated with the following labour rights issues?
Women in Managing inequality, discrimination and diversity, including disability Example metrics: Culture of Health for Business
leadership % of employees per (COH4B) framework by GRI
employee category and Robert Wood Johnson
by gender, age group, Foundation
of diversity
# of incidents of
discrimination
% of employees with
disabilities
Proportion of women interviewed who indicate that they are comfortable voicing their % UN Global Compact-Oxfam
opinions about unequal treatment. Poverty Footprint - 20.9
Representation of women in management positions, skilled (non-management) Number/% UN Global Compact-Oxfam

positions, and unskilled positions Poverty Footprint PF - 20.1
Where relevant, the proportion of women representatives in leadership roles in trade % UN Global Compact-Oxfam
unions, workers’ committee and/or associations. Poverty Footprint PF – 20.4
Total workforce, with breakdown by employment type, contract and gender Head count or Full UNCTAD core SDGs reporting
Time Equivalent (FTE) indicators C.1
118
SDG 5: Target 5.5
Women in Number of female board members Number UNCTAD core SDGs reporting
leadership indicators D.1.2
Female share of employment in senior and middle management % World Bank WDI (adapted)
Firms with female participation in ownership N/A World Bank WDI (adapted)
Firms with female top manager N/A World Bank WDI (adapted)
IAEG-SDG indicators
Indicators Units
5.5.1 Proportion of seats held by women in (a) national parliaments and (b) local governments % of seats in national parliaments and local
governments
5.5.2 Proportion of women in managerial positions % of managerial positions
119
SDG 5: Target 5.6
Target 5.6
Ensure universal access to sexual and reproductive health and reproductive rights
as agreed in accordance with the Program of Action of the International Conference
on Population and Development and the Beijing Platform for Action and the outcome
documents of their review conferences
Sources
Examples of relevant UN Conventions and other ICPD 1994, Beijing Declaration, CEDAW, Declaration of Alma-Ata, ILO C183, R095, ILO R200
and the SDGs
Disclosures 5.6
Human Rights HR1, Which of the following has the company identified as material human rights issues connected N/A UN Global Compact - 2022 Communication on
with its operations and/or value chain, whether based on their salience (i,e,, the most severe Progress
HR2, Does the company have a policy commitment in relation to the following human rights issues? N/A UN Global Compact - 2022 Communication on
Progress
HR2,1, For each human rights policy, is it: N/A UN Global Compact - 2022 Communication on
Progress
HR3, In the course of the reporting period, has the company engaged with affected stakeholders or N/A UN Global Compact - 2022 Communication on
their legitimate representatives in relation to the following human rights issues? Progress
HR4, What type of action has the company taken in the reporting period with the aim of preventing/ N/A UN Global Compact - 2022 Communication on
mitigating the risks/impacts associated with this human rights issue? Progress
HR5, Who receives training for the following human rights issues? N/A UN Global Compact - 2022 Communication on
Progress
HR6, How does the company assess progress in preventing/mitigating the risks/impacts associated N/A UN Global Compact - 2022 Communication on
with the following human rights issues? Progress
HR7, During the reporting period, has the company been involved in providing or enabling remedy N/A UN Global Compact - 2022 Communication on
where it has caused or contributed to adverse impact associated with the following human rights Progress
issue(s)?
HR8, Briefly describe practical actions the company has taken during the reporting period and/or N/A UN Global Compact - 2022 Communication on
plans to take to implement the human rights principles, including any challenges faced and actions Progress
120
SDG 5: Target 5.C
Target 5.C
Adopt and strengthen sound policies and enforceable legislation for the promotion of
gender equality and the empowerment of all women and girls at all levels
Disclosures 5.C
Employee Employee Recruitment, Inclusion & Performance N/A SASB CG-EC-330a CG Consumer Goods CG-EC E-Commerce
Engagement,
Diversity &
Inclusion
Workforce Diversity & Inclusion N/A SASB CG-MR-330a CG Consumer Goods CG-MR Multiline and
Distributors
Management & Custody
Activities
Employee Diversity & Inclusion N/A SASB FN-IB-330a FN Financials FN-IB Investment Banking
& Brokerage
Workforce Diversity & Inclusion N/A SASB SV-AD-330a SV Services SV-AD Advertising &
Marketing
Commercial Services
Communications
Employee Recruitment, Inclusion & Performance N/A SASB TC-IM-330a TC Technology & TC-IM Internet Media &
Recruiting & Managing a Global, Diverse & Skilled Workforce N/A SASB TC-SI-330a TC Technology & TC-SI Software & IT
121
ER
WAT
AN ION
LE AT
T
NI
. C
SA
L6
D
GOA
AN
SDG 6: Target 6.1
ENSURE AVAILABILITY AND

SUSTAINABLE MANAGEMENT OF
WATER AND SANITATION FOR ALL
Target 6.1
By 2030, achieve universal and equitable access to safe
and affordable drinking water for all
Sources
Examples of relevant UN Conventions and other A/RES/64/292, A/HRC/RES/15/9, Aichi Biodiversity Targets, ILO C161,
Publications and other resources on Business 5, 7, 14, 41, 52, 61, 62, 89, 116, 117
and the SDGs
123
SDG 6: Target 6.1
Disclosures 6.1
Access & Water Affordability & Access N/A SASB IF-WU-240a IF Infrastructure IF-WU Water Utilities &
Affordability Services
Access to Beneficiaries in terms of access to affordable, reliable, sustainable and modern energy N/A Global Investors for All Utilities
quality energy/ Sustainable Development
water and Sector-Specific SDG-
sanitation related Metrics for
Corporate Reporting
Access to Volume of potable water provided N/A Global Investors for Water Utilities
quality water Sustainable Development
and sanitation Sector-Specific SDG-
related Metrics for
Corporate Reporting
Availability of drinking water supply (hours per day) N/A Global Investors for Water Utilities
related Metrics for
Corporate Reporting
Access to water The adequacy of available WASH services within the catchment shall be identified. N/A AWS Standard 1.5
Estimated number of individuals who have improved access to an improved water source as # of individuals BCtA indicator
a result of the initiative. As an example, this may include employees have improved access
to water at the work site or consumers who purchase access to these services at a more
affordable rate.
Percent of facilities with fully functioning WASH services for all workers % of facilities CEO Water Mandate's
Guidelines
Availability of sufficient, safe, acceptable, and physically accessible drinking water N/A WASH Pledge and
Guiding Principles for
Implementation WWS2.1
Drinking water testing N/A WASH Pledge and

Guiding Principles for
Implementation WWS2.4
Unsafe sanitation N/A Yale University

Environmental Performance
Index (adapted)
Unsafe drinking water N/A Yale University

Environmental Performance
Index (adapted)
124
SDG 6: Target 6.1
Progress

Progress
E12, Please provide details regarding the company's water withdrawal and consumption N/A UN Global Compact -
(own operations) during the reporting period, 2022 Communication on
Progress
E13, Please provide details about the company’s water intensity of products in regions with N/A UN Global Compact -
high or extremely high water stress, 2022 Communication on
Progress
issues? Progress
E21, Briefly describe practical actions the company has taken during the reporting period N/A UN Global Compact -
and/or plans to take to implement the environment principles, including any challenges faced 2022 Communication on
Progress
Progress
E4,1, For each environmental topic in which the company sets timebound goals / targets, N/A UN Global Compact -
what kind of targets has the company set? 2022 Communication on
Progress
how is progress against target / goal tracked? 2022 Communication on
Progress
Progress
External impact Information to define the site’s physical scope for water stewardship purposes, including: its N/A AWS Standard 1.1
management operational boundaries; the water sources from which the site draws; the locations to which
and the site returns its discharges; and the catchment(s) that the site affect(s) and upon which it
communication is reliant.
Understand relevant stakeholders, their water- related challenges, and the site’s ability to N/A AWS Standard 1.2
influence beyond its boundaries.
125
SDG 6: Target 6.1
% of rights holders report that they have not experienced threats/assaults % of rights holders AAAQ Framework
(adapted)
% of rights holders with access to information about water related issues % of rights holders AAAQ Framework
(adapted)
Undertaken human-rights impact assessments and/or social and environmental impact N/A Behind the Brands
assessments that explicitly consider water, to understand its actual and potential impacts scorecard indicator wat2.6
particularly in water-stressed areas
most severe potential negative impacts on people) or another basis? [Please select your top Progress
5 material issues]
Progress
Progress
issues? Progress
Progress
Progress
Progress
and/or plans to take to implement the human rights principles, including any challenges 2022 Communication on
faced and actions taken towards prevention and/or remediation, Progress
Product Quality Drinking Water Quality N/A SASB IF-WU-250a IF Infrastructure IF-WU Water Utilities &
& Safety Services
126
SDG 6: Target 6.1
Risk Which of the following contextual issues are considered in your organization’s water-related Access to fully- CDP Water security W3.3b
identification risk assessments? functioning, safely
and assessment managed WASH
procedures services for all
employees
Targets and Provide details of your water targets that are monitored at the corporate level, and the Proportion of CDP Water security W8.1a
goals progress made. employees using
safely managed
drinking water
services
Targets and Provide details of your water goal(s) that are monitored at the corporate level and the Providing access CDP Water security W8.1b
goals progress made. to safely managed
Water, Sanitation
and Hygiene
(WASH) in
workplace
Water Investment in water and sanitation with private participation current US$ World Bank WDI (adapted)
investment
Water Supply 14.1 What percentage of your city's population has potable water supply service? Response options: CDP Cities 2020
Percentage fields Questionnaire 14,1
IAEG-SDG indicators
Indicators Units
6.1.1 P
roportion of population using safely managed drinking water services % population
127
SDG 6: Target 6.2
Target 6.2
By 2030, achieve access to adequate and equitable sanitation and hygiene for all and end
open defecation, paying special attention to the needs of women and girls and those in
vulnerable situations
Sources
Examples of relevant UN Conventions and other A/RES/64/292, A/HRC/RES/15/9, ILO C161

and the SDGs
Disclosures 6.2
Access to Number of new connections to water and wastewater services N/A Global Investors for Sustainable Water Utilities
quality water Development Sector-Specific
and sanitation SDG-related Metrics for Corporate
Reporting
Estimated number of individuals who have improved access to an improved sanitation as a result of # of individuals BCtA indicator
the initiative. As an example, this may include installing sanitation facilities at home or public areas.
Worksite has separate toilet facility for women Number of Understanding and Measuring
worksites with Women's Economic Empowerment,
separate toilets Definition, Framework and Indicators,
2018, 2018
Toilet/urinal provisions N/A WASH Pledge and Guiding Principles

for Implementation WWS3.1, 3.2, 3.3,
3.4, 3.5, 3.7
External impact Gather water-related data for the site, including: water balance; water quality, Important Water- N/A AWS Standard 1.3
management Related Areas, water governance, WASH; water-related costs, revenues, and shared value
creation.
Undertaken human-rights impact assessments and/or social and environmental impact N/A Behind the Brands scorecard indicator
assessments that explicitly consider water, to understand its actual and potential impacts wat2.6
particularly in water-stressed areas
Hygiene training Hygiene training and awareness building N/A WASH Pledge and Guiding Principles
for Implementation WH4.4
128
SDG 6: Target 6.2
issue(s)?
Hygiene training Hygiene training and awareness building N/A WASH Pledge and Guiding Principles
for Implementation WH4.4
Risk Which of the following contextual issues are considered in your organization’s water-related risk Access to fully- CDP Water security W3.3b
identification assessments? functioning, safely
and assessment managed WASH
procedures services for all
employees
Sanitation Investment in water and sanitation with private participation current US$ World Bank WDI (adapted)
investment
Targets and Provide details of your water targets that are monitored at the corporate level, and the progress Proportion of CDP Water security W8.1a
goals made. employees using
safely managed
sanitation services,
including a hand-
washing facility
with soap and
water
129
SDG 6: Target 6.2
Targets and Provide details of your water goal(s) that are monitored at the corporate level and the progress Providing access CDP Water security W8.1b
goals made. to safely managed
Water, Sanitation
and Hygiene
(WASH) in
workplace
Possible Gaps
• Waste management
IAEG-SDG indicators
Indicators Units
6.2.1 P
roportion of population using safely managed sanitation services, including a hand-washing % of population
facility with soap and water
130
SDG 6: Target 6.3
Target 6.3
By 2030, improve water quality by reducing pollution, eliminating dumping and minimizing
release of hazardous chemicals and materials, halving the proportion of untreated
wastewater and substantially increasing recycling and safe reuse globally
Sources
Examples of relevant UN Conventions and other Basel Convention, Rotterdam Convention, Aichi Biodiversity Targets
Publications and other resources on Business 5, 52, 89, 116, 117
and the SDGs
Disclosures 6.3
Access to Toilet/urinal provisions N/A WASH Pledge and

Sanitation and Guiding Principles for
hygiene Implementation WWS2.9
Company- Within your direct operations, indicate the highest level(s) to which you treat All CDP Water security W1.2j
wide water your discharge.
accounting
Compliance In the reporting year, was your organization subject to any fines, enforcement All CDP Water security W2.2
impacts orders, and/or other penalties for water-related regulatory violations?
Provide the total number and financial value of all water-related fines. All CDP Water security W2.2a
Provide details for all significant fines, enforcement orders and/or other Spillage, CDP Water security W2.2b
penalties for water-related regulatory violations in the reporting year, and your leakage, or
plans for resolving them. discharge of
potential water
pollutant,
Failure to
monitor effluent,
Effluent limit
exceedances
Critical Critical Incident Risk Management N/A SASB EM-EP-540a EM Extractives & Minerals Processing EM-EP Oil & Gas –
Incident Risk Exploration & Production
Management
Operational Safety, Emergency Preparedness & Response N/A SASB EM-MD-540a EM Extractives & Minerals Processing EM-MD Oil & Gas –
Midstream
131
SDG 6: Target 6.3
Critical Critical Incident Risk Management N/A SASB EM-RM-540a EM Extractives & Minerals Processing EM-RM Oil & Gas – Refining
Incident Risk & Marketing
Management
Critical Incident Risk Management N/A SASB EM-SV-540a EM Extractives & Minerals Processing EM-SV Oil & Gas – Services
Nuclear Safety & Emergency Management N/A SASB IF-EU-540a IF Infrastructure IF-EU Electric Utilities &
Power Generators
Integrity of Gas Delivery Infrastructure N/A SASB IF-GU-540a IF Infrastructure IF-GU Gas Utilities &
Distributors
Operational Safety, Emergency Preparedness & Response N/A SASB RR-BI-540a RR Renewable Resources & Alternative RR-BI Biofuels
Energy
Accident & Safety Management N/A SASB TR-MT-540a TR Transportation TR-MT Marine Transportation
Ecological Biodiversity Impacts N/A SASB EM-CO-160a EM Extractives & Minerals Processing EM-CO Coal Operations
Impacts
Biodiversity Impacts N/A SASB EM-CM-160a EM Extractives & Minerals Processing EM-CM Construction
Materials
Biodiversity Impacts N/A SASB EM-MM-160a EM Extractives & Minerals Processing EM-MM Metals & Mining
Biodiversity Impacts N/A SASB EM-EP-160a EM Extractives & Minerals Processing EM-EP Oil & Gas –
Exploration & Production
Ecological Impacts N/A SASB EM-MD-160a EM Extractives & Minerals Processing EM-MD Oil & Gas –
Midstream
Ecological Impact Management N/A SASB EM-SV-160a EM Extractives & Minerals Processing EM-SV Oil & Gas – Services
Land Use & Ecological Impacts N/A SASB FB-MP-160a FB Food & Beverage FB-MP Meat, Poultry & Dairy
Land Use & Ecological Impacts N/A SASB IF-HB-160a IF Infrastructure IF-HB Home Builders
Ecosystem Services & Impacts N/A SASB RR-FM-160a RR Renewable Resources & Alternative RR-FM Forestry Management
Energy
Ecological Impacts N/A SASB SV-HL-160a SV Services SV-HL Hotels & Lodging
Discharge Management & Ecological Impacts N/A SASB TR-CL-160a TR Transportation TR-CL Cruise Lines
Ecological Impacts N/A SASB TR-MT-160a TR Transportation TR-MT Marine Transportation
132
SDG 6: Target 6.3
Environment E1, Does the company have a formal policy on the following environmental N/A UN Global Compact -
topics? 2022 Communication on
Progress

Progress
E12, Please provide details regarding the company's water withdrawal and N/A UN Global Compact -
consumption (own operations) during the reporting period, 2022 Communication on
Progress
E13, Please provide details about the company’s water intensity of products in N/A UN Global Compact -
regions with high or extremely high water stress, 2022 Communication on
Progress
E17, Where applicable, please report the company's emissions of the following N/A UN Global Compact -
pollutants during the reporting period, 2022 Communication on
Progress
E18, Please report the company's total weight of waste generated in metric N/A UN Global Compact -
tonnes during the reporting period, 2022 Communication on
Progress
E19, Please report the percentage of the company's waste that was hazardous N/A UN Global Compact -
waste (i,e,, hazardous waste ratio) during the reporting period, 2022 Communication on
Progress
E2, In the course of the reporting period, has the company engaged with N/A UN Global Compact -
affected stakeholders or their legitimate representatives in relation to the 2022 Communication on
following environmental issues? Progress
E20, Please report the company's estimated metric tonnes of single-use N/A UN Global Compact -
plastic consumed wherever material along the value chain during the reporting 2022 Communication on
period, Progress
E21, Briefly describe practical actions the company has taken during the N/A UN Global Compact -
reporting period and/or plans to take to implement the environment principles, 2022 Communication on
including any challenges faced and actions taken towards prevention and/or Progress
remediation,
E3, What type of action has the company taken in the reporting period with N/A UN Global Compact -
the aim of preventing/mitigating the risks/impacts associated with these 2022 Communication on
environmental topics? Progress
E4, How does the company assess progress in preventing/mitigating the risks/ N/A UN Global Compact -
impacts associated with the following environmental topics? 2022 Communication on
Progress
133
SDG 6: Target 6.3
Environment E4,1, For each environmental topic in which the company sets timebound N/A UN Global Compact -
goals / targets, what kind of targets has the company set? 2022 Communication on
Progress
E4,2, For each environmental topic in which the company sets timebound N/A UN Global Compact -
goals / targets, how is progress against target / goal tracked? 2022 Communication on
Progress
E4,2, For each environmental topic in which the company sets timebound N/A UN Global Compact -
goals / targets, how is progress against target / goal tracked? 2022 Communication on
Progress
Oil and Gas The following additional sector disclosures are for organizations with oil sands N/A GRI 11: Oil and Gas Sector Oil & Gas
mining operations. 2021 11.8.4
• List the organization’s tailings facilities.
• For each tailings facility:
- describe the tailings facility;
- report whether the facility is active, inactive or closed;
- report the date and main findings of the most recent risk assessment.
• Describe actions taken to:
- manage impacts from tailings facilities, including during closure and post-
closure;
- prevent catastrophic failures of tailings facilities.
Pollutant How does your organization identify and classify potential water pollutants All CDP Water security
management associated with its activities in the chemical sector that could have a W-CH3.1
procedures detrimental impact on water ecosystems or human health?
Describe how your organization minimizes adverse impacts of potential water All CDP Water security
pollutants on water ecosystems or human health. Report up to ten potential W-CH3.1a
pollutants associated with your activities in the chemical sector.
How does your organization identify and classify potential water pollutants All CDP Water security
associated with your business activities in the electric utilities sector that could W-EU3.1
have a detrimental impact on water ecosystems or human health?
Describe how your organization minimizes the adverse impacts of potential All CDP Water security
water pollutants associated with your activities in the electric utilities sector on W-EU3.1a
water ecosystems or human health.
How does your organization identify and classify potential water pollutants All CDP Water security
associated with its food, beverage, and tobacco sector activities that could W-FB3.1
have a detrimental impact on water ecosystems or human health?
Describe how your organization minimizes the adverse impacts of potential All CDP Water security
water pollutants on water ecosystems or human health associated with your W-FB3.1a
food, beverage, and tobacco sector activities.
134
SDG 6: Target 6.3
Pollutant How does your organization identify and classify potential water pollutants All CDP Water security
management associated with its activities in the oil & gas sector that may have a detrimental W-OG3.1
procedures impact on water ecosystems or human health?
For each business division of your organization, describe how your All CDP Water security
organization minimizes the adverse impacts on water ecosystems or human W-OG3.1a
health of potential water pollutants associated with your oil & gas sector
activities.
Recycle and Total renewable water resources: N/A Aquastat (adapted)

reuse • Total renewable surface water
• Total renewable groundwater
• Overlap: between surface water and groundwater
• Total renewable water resources
• Dependency ratio
Waste a. For the organization’s significant actual and potential waste-related N/A GRI 306-1
impacts, a description of:
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.
Actions, including circularity measures, taken to prevent waste generation in N/A GRI 306-2-a
the organization’s own activities and upstream and downstream in its value
chain, and to manage significant impacts from waste generated.
If the waste generated by the organization in its own activities is managed by a N/A GRI 306-2-b
third party, a description of the processes used to determine whether the third
party manages the waste in line with contractual or legislative obligations.
Waste and Wastewater N/A Aquastat (adapted)

wastewater • Produced, collected, treated municipal wastewater
• Number of municipal wastewater treatment facilities
• Capacity of the municipal wastewater treatment facilities
• Not treated municipal wastewater
• Treated and not treated municipal wastewater discharged (secondary water)
• Direct use of treated municipal wastewater
• Direct use of treated, and not treated municipal wastewater for irrigation
purposes
• Area equipped for irrigation by direct use of treated and not treated
municipal wastewater
Wastewater treatment level weighted by connection to wastewater treatment N/A Yale University
rate Environmental Performance
Index (adapted)
135
SDG 6: Target 6.3
Water A description of how the organization interacts with water, including how and N/A GRI 303-1-a
where water is withdrawn, consumed, and discharged, and the water-related
impacts caused or contributed to, or directly linked to the organization’s
activities, products or services by a business relationship (e.g., impacts
caused by runoff).
A description of how water-related impacts are addressed, including how the N/A GRI 303-1-c
organization works with stakeholders to steward water as a shared resource,
and how it engages with suppliers or customers with significant water-related
impacts.
A description of any minimum standards set for the quality of effluent N/A GRI 303-2-a
discharge, and how these minimum standards were determined, including:
i. how standards for facilities operating in locations with no local discharge
requirements were determined;
ii. any internally developed water quality standards or guidelines;
iii. any sector-specific standards considered;
iv. whether the profile of the receiving waterbody was considered.
Report a breakdown of total water discharge to all area in megaliters by level N/A GRI 303-4
of treatment levels were determined
Water & Water Management N/A SASB EM-CO-140a EM Extractives & Minerals Processing EM-CO Coal Operations
Wastewater
Water Management N/A SASB EM-CM-140a EM Extractives & Minerals Processing EM-CM Construction
Management
Materials
Water Management N/A SASB EM-IS-140a EM Extractives & Minerals Processing EM-IS Iron & Steel Producers
Water Management N/A SASB EM-MM-140a EM Extractives & Minerals Processing EM-MM Metals & Mining
Water Management N/A SASB EM-EP-140a EM Extractives & Minerals Processing EM-EP Oil & Gas –
Water Management N/A SASB EM-RM-140a EM Extractives & Minerals Processing EM-RM Oil & Gas – Refining
& Marketing
Water Management Services N/A SASB EM-SV-140a EM Extractives & Minerals Processing EM-SV Oil & Gas – Services
Water Management N/A SASB FB-MP-140a FB Food & Beverage FB-MP Meat, Poultry & Dairy
Water Management N/A SASB IF-EU-140a IF Infrastructure IF-EU Electric Utilities &
Power Generators
Effluent Quality Management N/A SASB IF-WU-140b IF Infrastructure IF-WU Water Utilities &
Services
Water Management in Manufacturing N/A SASB RR-BI-140a RR Renewable Resources & Alternative RR-BI Biofuels
Energy
136
SDG 6: Target 6.3
Water & Water Management N/A SASB RR-PP-140a RR Renewable Resources & Alternative RR-PP Pulp & Paper Products
Wastewater Energy
Management
Water Management in Manufacturing N/A SASB RR-ST-140a RR Renewable Resources & Alternative RR-ST Solar Technology &
Energy Project Developers
Water Management N/A SASB RT-CP-140a RT Resource Transformation RT-CP Containers &
Packaging
Water Managing the environmental impacts of company operations on communities N/A Culture of Health for
management Business (COH4B)
framework by GRI and
Robert Wood Johnson
Foundation
Managing the environmental impacts of company operations on communities Example Culture of Health for
metrics: Business (COH4B)
N/A framework by GRI and
Robert Wood Johnson
Foundation
Site’s indirect water use, including: its primary inputs; the water use embedded N/A AWS Standard 1.4
in the production of those primary inputs the status of the waters at the origin
of the inputs (where they can be identified); and water used in out-sourced
water-related services.
Gather water-related data for the catchment, including: water governance, N/A AWS Standard 1.5
water balance,
water quality, Important Water-Related Areas, infrastructure, and WASH
Water quality Water performance in the value chain N/A CEO Water Mandate's
Guidelines
Percent of facilities adhering to relevant water quality standard(s) % of facilities CEO Water Mandate's
Guidelines
Water Volume of agricultural run-off contributing to freshwater pollution N/A Global Investors for Food, Beverage & Tobacco
stewardship Sustainable Development
related Metrics for
Corporate Reporting
137
SDG 6: Target 6.3
Water Water withdrawal by source: Tons Aquastat (adapted)

withdrawal • Fresh surface water withdrawal (primary and secondary)
• Fresh groundwater withdrawal (primary and secondary)
• Total freshwater withdrawal (primary and secondary)
• Desalinated water produced
• Direct use of treated municipal wastewater
• Direct use of agricultural drainage water
Water Pressure on water resources % Aquastat (adapted)

withdrawal • Freshwater withdrawal as % of total renewable water resources
• Agricultural water withdrawal as % of total renewable water resources
Possible Gaps
• Training on safety of hazardous chemicals
IAEG-SDG indicators
Indicators Units
6.3.1 Proportion of wastewater safely treated % of wastewater
6.3.2 Proportion of bodies of water with good ambient water quality % of water body
138
SDG 6: Target 6.4
Target 6.4
By 2030, substantially increase water-use efficiency across all sectors and ensure
sustainable withdrawals and supply of freshwater to address water scarcity and
substantially reduce the number of people suffering from water scarcity
Sources
Examples of relevant UN Conventions and other Dublin Principles, Aichi Biodiversity Targets
and the SDGs
Disclosures 6.4
Company- What are the total volumes of water withdrawn, discharged, and All CDP Water security W1.2b
wide water consumed across all your operations, and how do these volumes
accounting compare to the previous reporting year?
In your oil & gas sector operations, what are the total volumes of All CDP Water security
water withdrawn, discharged, and consumed – by business division W-OG1.2c
– and what are the trends compared to the previous reporting year?
Indicate whether water is withdrawn from areas with water stress All CDP Water security W1.2d
and provide the proportion.
For each commodity reported in question W-FB1.1a, do you know All CDP Water security W-FB1.2e
the proportion that is produced/sourced from areas with water
stress?
What proportion of the produced agricultural commodities All CDP Water security W-FB1.2f
reported in W-FB1.1a originate from areas with water stress?
What proportion of the sourced agricultural commodities reported All CDP Water security
in W-FB1.1a originate from areas with water stress? W-FB1.2g
Provide total water withdrawal data by source. All (totals) CDP Water security W1.2h
Provide total water discharge data by destination. All CDP Water security W1.2i
Across all your operations, what proportion of the following water All CDP Water security W1.2
aspects are regularly measured and monitored?
Dependence Which water-intensive agricultural commodities that your All CDP Water security W-FB1.1a
organization produces and/or sources are the most significant to
your business by revenue? Select up to five.
139
SDG 6: Target 6.4
Environment E1, Does the company have a formal policy on the following N/A UN Global Compact - 2022
environmental topics? Communication on Progress
E12, Please provide details regarding the company's water N/A UN Global Compact - 2022
withdrawal and consumption (own operations) during the reporting Communication on Progress
period,
E13, Please provide details about the company’s water intensity of N/A UN Global Compact - 2022
products in regions with high or extremely high water stress, Communication on Progress
E2, In the course of the reporting period, has the company N/A UN Global Compact - 2022
engaged with affected stakeholders or their legitimate Communication on Progress
representatives in relation to the following environmental issues?
E21, Briefly describe practical actions the company has taken N/A UN Global Compact - 2022
during the reporting period and/or plans to take to implement the Communication on Progress
environment principles, including any challenges faced and actions
E3, What type of action has the company taken in the reporting N/A UN Global Compact - 2022
period with the aim of preventing/mitigating the risks/impacts Communication on Progress
associated with these environmental topics?
E4, How does the company assess progress in preventing/ N/A UN Global Compact - 2022
mitigating the risks/impacts associated with the following Communication on Progress
E4,1, For each environmental topic in which the company sets N/A UN Global Compact - 2022
timebound goals / targets, what kind of targets has the company Communication on Progress
set?
timebound goals / targets, how is progress against target / goal Communication on Progress
tracked?
timebound goals / targets, how is progress against target / goal Communication on Progress
tracked?
External impact Conduct community consultation on water-stress assessments or N/A Behind the Brands scorecard
management sustainability assessments of shared water sources indicator wat2.4
and
Undertaken human-rights impact assessments and/or social and N/A Behind the Brands scorecard
communication
environmental impact assessments that explicitly consider water, indicator wat2.6
to understand its actual and potential impacts particularly in water-
stressed areas
140
SDG 6: Target 6.4
Require fair compensation and grievance mechanisms in case N/A Behind the Brands scorecard
water rights have been violated and/or relinquished indicator wat3.2
Facility- For each facility referenced in W4.1c, provide coordinates, water Columns "Total water CDP Water security W5.1
level water accounting data, and a comparison with the previous reporting withdrawals", "Comparison
accounting year. of total withdrawals",
"Withdrawals from fresh
surface water", "Withdrawals
from brackish surface
water", "Withdrawals from
groundwater"
For the facilities referenced in W5.1, what proportion of water All CDP Water security W5.1a
accounting data has been externally verified?
Recent impacts Has your organization experienced any detrimental water-related All CDP Water security W2.1
on your impacts?
business
Describe the water-related detrimental impacts experienced by All CDP Water security W2.1a
your organization, your response, and the total financial impact.
Supply Chain Environmental Impacts in the Supply Chain N/A SASB CG-AA-430a CG Consumer Goods CG-AA Apparel,
Wood Supply Chain Management N/A SASB CG-BF-430a CG Consumer Goods CG-BF Building Products
& Furnishings
Personal Products
Supply Chain Management N/A SASB EM-IS-430a EM Extractives & Minerals Processing EM-IS Iron & Steel
Producers
Products
Beverages
Management of Environmental & Social Impacts in the Supply N/A SASB FB-FR-430a FB Food & Beverage FB-FR Food Retailers &
Chain Distributors
Dairy
Beverages
Sourcing & Environmental Impacts of Feedstock Production N/A SASB RR-BI-430a RR Renewable Resources & Alternative RR-BI Biofuels
Energy
141
SDG 6: Target 6.4
Supply Chain Management N/A SASB TC-HW-430a TC Technology & Communications TC-HW Hardware
Water A description of how the organization interacts with water, including N/A GRI 303-1-a
how and where water is withdrawn, consumed, and discharged,
and the water-related impacts caused or contributed to, or directly
linked to the organization’s activities, products or services by a
business relationship (e.g., impacts caused by runoff).
A description of how water-related impacts are addressed, N/A GRI 303-1-c

including how the organization works with stakeholders to steward
water as a shared resource, and how it engages with suppliers or
customers with significant water-related impacts.
Report a breakdown of total water withdrawal from each of the N/A GRI 303-3-c
sources listed in Disclosures 303-3-a and 303-3-b in megaliters by
the following categories:
i. Freshwater (≤1,000 mg/L Total Dissolved Solids);
ii. Other water (>1,000 mg/L Total Dissolved Solids).
Report the total water consumption from all areas in megaliters. N/A GRI 303-5-a
Report the total water consumption from all areas with water stress N/A GRI 303-5-b
in megaliters.
Water & Hardware Infrastructure Energy & Water Management N/A SASB CG-EC-130a CG Consumer Goods CG-EC E-Commerce
Wastewater
Water Management N/A SASB CG-HP-140a CG Consumer Goods CG-HP Household &
Management
Personal Products
Water Management N/A SASB EM-CO-140a EM Extractives & Minerals Processing EM-CO Coal Operations
Water Management N/A SASB EM-CM-140a EM Extractives & Minerals Processing EM-CM Construction
Materials
Water Management N/A SASB EM-IS-140a EM Extractives & Minerals Processing EM-IS Iron & Steel
Producers
Water Management N/A SASB EM-EP-140a EM Extractives & Minerals Processing EM-EP Oil & Gas –
Water Management N/A SASB EM-RM-140a EM Extractives & Minerals Processing EM-RM Oil & Gas –
Refining & Marketing
Water Management Services N/A SASB EM-SV-140a EM Extractives & Minerals Processing EM-SV Oil & Gas –
Services
Water Management N/A SASB FB-AG-140a FB Food & Beverage FB-AG Agricultural
Products
Beverages
142
SDG 6: Target 6.4
Water & Water Management N/A SASB FB-MP-140a FB Food & Beverage FB-MP Meat, Poultry &
Wastewater Dairy
Management
Beverages
Water Management N/A SASB FB-RN-140a FB Food & Beverage FB-RN Restaurants
Power Generators
Water Management N/A SASB IF-RE-140a IF Infrastructure IF-RE Real Estate
Distribution Network Efficiency N/A SASB IF-WU-140a IF Infrastructure IF-WU Water Utilities &
Services
Services
Services
Energy
Water Management N/A SASB RR-PP-140a RR Renewable Resources & Alternative RR-PP Pulp & Paper
Energy Products
Water Management in Manufacturing N/A SASB RR-ST-140a RR Renewable Resources & Alternative RR-ST Solar Technology
Energy & Project Developers
Packaging
Water Management N/A SASB SV-HL-140a SV Services SV-HL Hotels & Lodging
Water Management N/A SASB TC-ES-140a TC Technology & Communications TC-ES Electronic
Manufacturing Services
& Original Design
Manufacturing
Environmental Footprint of Hardware Infrastructure N/A SASB TC-IM-130a TC Technology & Communications TC-IM Internet Media &
Services
Water Management N/A SASB TC-SC-140a TC Technology & Communications TC-SC Semiconductors
Environmental Footprint of Hardware Infrastructure N/A SASB TC-SI-130a TC Technology & Communications TC-SI Software & IT
Services
143
SDG 6: Target 6.4
Water Determination of the proportion of water consumption in % of water consumption in Behind the Brands scorecard
consumption operations vs. water consumption in supply chain supply chain indicator wat2.7
Location-specific data: Water consumption Liters CEO Water Mandate's

Guidelines
Water consumption per net value added Liters per unit of $ currency UNCTAD core SDGs
reporting indicators B.1
Water efficiency Understand the site’s water risks and opportunities: Assess and N/A AWS Standard 1.7
prioritize the water risks and opportunities affecting the site based
upon the status of the site, existing risk management plans and/or
the issues and future risk trends identified in 1.6.
Understand best practice towards achieving AWS outcomes: N/A AWS Standard 1.8
Determining sectoral best practices having a local/catchment,
regional, or national relevance.
Create a water stewardship strategy and plan including addressing N/A AWS Standard 2.3
risks (to and from the site), shared catchment water challenges,
and opportunities.
Average water intensity in water-stressed or water-scarce areas Liters per product or other CEO Water Mandate's
basic units Corporate Water Disclosure
Guidelines
Location-specific data: Water intensity Liters per product or other CEO Water Mandate's
basic units Corporate Water Disclosure
Guidelines
Water performance in the value chain N/A CEO Water Mandate's

Guidelines
Water productivity Revenue per cubic meter of World Bank WDI (adapted)
total freshwater withdrawal
Water intensity For your top five products by production weight/volume, provide All CDP Water security
the following water intensity information associated with your W-CH1.3a
activities in the chemical sector.
Provide the following intensity information associated with your All CDP Water security
electricity generation activities. W-EU1.3a
Provide water intensity information for each of the agricultural All CDP Water security
commodities identified in W-FB1.3 that you produce. W-FB1.3a
Provide water intensity information for each of the agricultural All CDP Water security
commodities identified in W-FB1.3 that you source. W-FB1.3b
144
SDG 6: Target 6.4
Water intensity For your top five products by revenue, provide the following All CDP Water security
intensity information associated with your metals and mining W-MM1.3a
activities.
Provide water intensity information associated with your activities in All CDP Water security
the oil & gas sector. W-OG1.3a
Do you calculate water intensity for your activities in the chemical All CDP Water security W-CH1.3
sector?
Do you calculate water intensity for your electricity generation All CDP Water security W-EU1.3
activities?
Do you collect/calculate water intensity for each commodity All CDP Water security W-FB1.3
reported in question W-FB1.1a?
Do you calculate water intensity information for your metals and All CDP Water security
mining activities? W-MM1.3
Do you calculate water intensity for your activities associated with All CDP Water security
the oil & gas sector? W-OG1.3
Water intensity Provide any available water intensity values for your organization’s All CDP Water security SW3.1
(SW) products or services.
Water Evaluate the site’s performance in light of its actions and targets N/A AWS Standard 4.1
management from its water stewardship plan and demonstrate its contribution to
achieving water stewardship outcomes.
14.3 Please select the actions you are taking to reduce the risks to Column 2 - Adaptation action CDP Cities 2020
your city’s water security. where Column 1 - Risks: Questionnaire 14,3
"Increased water stress
or scarcity"; "Drought";
"Increased water demand"
Water saving Set a specific target to reduce water use in direct operations N/A Behind the Brands scorecard
indicator wat3.3
Does the Company system have procedures or systems in place to N/A UN Global Compact-Oxfam
help reduce its footprint on water? (for instance, seeking alternative Poverty Footprint PF - 16.13
water sources, such as grey water or rainwater capture systems)?
Water saving technologies and awareness campaigns N/A WASH Pledge and Guiding
Principles for Implementation
WWS2.5
Water security 6.1 Are you aware of any substantive current or future risks to your Response option: "Yes" CDP States and Regions
risks region’s water security? 2020 Questionnaire 6,1
145
SDG 6: Target 6.4
Water security 6.1a Please identify the substantive risks to your region’s water Column 1 - Water security CDP States and Regions
risks security as well as the timescale and level of risk. risk drivers: "Increased water 2020 Questionnaire 6.1a
stress or scarcity"; "Drought";
6.2 Report the primary actions your region is taking to reduce the Column 2 - Primary adaptation CDP States and Regions
risks to your region's water security. action where Column 1 - 2020 Questionnaire 6,2
Primary security risk drivers:
"Increased water stress
or scarcity"; "Drought";
Water Supply 14.2 Are you aware of any substantive current or future risks to your Response option: "Yes" CDP Cities 2020
city’s water security? Questionnaire 14,2
14.2a Please identify the risks to your city’s water security as well Column 1 - Water security CDP Cities 2020
as the timescale and level of risk. risk drivers: "Increased water Questionnaire 14.2a
stress or scarcity"; "Drought";
14.0 What are the sources of your city's water supply? Response options: "Surface CDP Cities 2020
water, from sources located Questionnaire 14
fully or partially within city
boundary"; "Surface water,
from sources outside the city
boundary (by water transfer
schemes)"; "Ground wate";
"Desalinated seawater/
brackish water"
Water Location-specific data: Water withdrawals by source type Liters CEO Water Mandate's
withdrawal Corporate Water Disclosure
Guidelines
Total and percentage of withdrawals in water-stressed or water- Liters and % CEO Water Mandate's
scarce areas Corporate Water Disclosure
Guidelines
Possible Gaps
• Water awareness campaign
IAEG-SDG indicators
Indicators Units
6.4.1 C
hange in water-use efficiency over time N/A
6.4.2 L
evel of water stress: freshwater withdrawal as a proportion of available freshwater resources N/A
146
SDG 6: Target 6.5
Target 6.5
By 2030, implement integrated water resources management at all levels, including
through transboundary cooperation as appropriate
Sources
Examples of relevant UN Conventions and other Dublin Principles, Water Convention, A/RES/64/292, A/HRC/RES/15/9
and the SDGs
Disclosures 6.5
CAPEX/OPEX What is the trend in your organization’s water-related capital expenditure (CAPEX) and All CDP Water security W7.2
operating expenditure (OPEX) for the reporting year, and the anticipated trend for the
next reporting year?
Company- For your hydropower operations, what proportion of the following water aspects are All CDP Water security W-EU1.2a
wide water regularly measured and monitored?
accounting
E12, Please provide details regarding the company's water withdrawal and consumption N/A UN Global Compact - 2022
(own operations) during the reporting period, Communication on Progress
E13, Please provide details about the company’s water intensity of products in regions N/A UN Global Compact - 2022
with high or extremely high water stress, Communication on Progress
issues?
147
SDG 6: Target 6.5
Environment E4, How does the company assess progress in preventing/mitigating the risks/impacts N/A UN Global Compact - 2022
External impact Evaluate stakeholders’ consultation feedback regarding the site’s water stewardship N/A AWS Standard 4.3
management performance, including the effectiveness of the site’s engagement process.
and
Disclose water-related internal governance of the site’s management, including the N/A AWS Standard 5.1
communication
positions of those accountable for legal compliance with water-related local laws and
regulations.
Disclose annual site water stewardship summary, including the relevant information about N/A AWS Standard 5.3
the
site’s annual water stewardship performance and results against the site’s targets.
Disclose efforts to collectively address shared water challenges, including: associated N/A AWS Standard 5.4
efforts to address the challenges; engagement with stakeholders; and co-ordination with
public-sector agencies.
Disclose efforts to collectively address shared water challenges, including: associated N/A AWS Standard 5.5
efforts to address the challenges; engagement with stakeholders; and co-ordination with
public-sector agencies.
Public policy Do you engage in activities that could either directly or indirectly influence public policy All CDP Water security W6.5
engagement on water through any of the following?
What processes do you have in place to ensure that all of your direct and indirect All CDP Water security W6.5a
activities seeking to influence policy are consistent with your water policy/water
commitments?
Reporting Did your organization include information about its response to water-related risks in its All CDP Water security W6.6
most recent mainstream financial report?
Risk exposure Have you identified any inherent water-related risks with the potential to have a All CDP Water security W4.1
substantive financial or strategic impact on your business?
What is the total number of facilities exposed to water risks with the potential to have a All CDP Water security W4.1b
substantive financial or strategic impact on your business, and what proportion of your
company-wide facilities does this represent?
By river basin, what is the number and proportion of facilities exposed to water risks that All CDP Water security W4.1c
could have a substantive financial or strategic impact on your business, and what is the
potential business impact associated with those facilities?
148
SDG 6: Target 6.5
Risk Does your organization undertake a water-related risk assessment? All CDP Water security W3.3
identification
and assessment Select the options that best describe your procedures for identifying and assessing All CDP Water security W3.3a
procedures water-related risks.
Which of the following contextual issues are considered in your organization’s water- All CDP Water security W3.3b
related risk assessments?
Which of the following stakeholders are considered in your organization’s water-related All CDP Water security W3.3c
risk assessments?
Describe your organization’s process for identifying, assessing, and responding to water- All CDP Water security W3.3d
related risks within your direct operations and other stages of your value chain.
Strategic plan Are water-related issues integrated into any aspects of your long-term strategic business All CDP Water security W7.1
plan, and if so how?
Targets and Describe your approach to setting and monitoring water-related targets and/or goals. All CDP Water security W8.1
goals
Provide details of your water goal(s) that are monitored at the corporate level and the All CDP Water security W8.1b
progress made.
W7.3 Scenario Has your organization identified any water-related outcomes from your climate-related All CDP Water security W7.3a
analysis scenario analysis?
What water-related outcomes were identified from the use of climate-related scenario All CDP Water security W7.3b
analysis, and what was your organization’s response?
Water & Hardware Infrastructure Energy & Water Management N/A SASB CG-EC-130a CG Consumer Goods CG-EC E-Commerce
Wastewater
Management
Water Management N/A SASB CG-HP-140a CG Consumer Goods CG-HP Household &
Personal Products
Water Management N/A SASB EM-CO-140a EM Extractives & Minerals EM-CO Coal Operations
Processing
Water Management N/A SASB EM-CM-140a EM Extractives & Minerals EM-CM Construction
Processing Materials
Water Management N/A SASB EM-IS-140a EM Extractives & Minerals EM-IS Iron & Steel
Processing
Water Management N/A SASB EM-EP-140a EM Extractives & Minerals EM-EP Oil & Gas –
Water Management N/A SASB EM-RM-140a EM Extractives & Minerals EM-RM Oil & Gas –
Processing Refining & Marketing
149
SDG 6: Target 6.5
Water & Water Management Services N/A SASB EM-SV-140a EM Extractives & Minerals EM-SV Oil & Gas –
Wastewater Processing Services
Management
Products
Beverages
Dairy
Beverages
Power Generators
Services
Services
Services
Water Management in Manufacturing N/A SASB RR-BI-140a RR Renewable Resources RR-BI Biofuels
& Alternative Energy
Water Management N/A SASB RR-PP-140a RR Renewable Resources RR-PP Pulp & Paper
& Alternative Energy Products
Water Management in Manufacturing N/A SASB RR-ST-140a RR Renewable Resources RR-ST Solar Technology
& Alternative Energy & Project Developers
Water Management N/A SASB RT-CH-140a RT Resource RT-CH Chemicals

Transformation
Water Management N/A SASB RT-CP-140a RT Resource RT-CP Containers &

Transformation Packaging
150
SDG 6: Target 6.5
Water & Water Management N/A SASB TC-ES-140a TC Technology & TC-ES Electronic
Wastewater Communications Manufacturing Services
Management & Original Design
Manufacturing
Environmental Footprint of Hardware Infrastructure N/A SASB TC-IM-130a TC Technology & TC-IM Internet Media &
Water Management N/A SASB TC-SC-140a TC Technology & TC-SC Semiconductors

Communications
Environmental Footprint of Hardware Infrastructure N/A SASB TC-SI-130a TC Technology & TC-SI Software & IT
Water 14.4 Does your city have a publicly available Water Resource Management strategy? Response option: CDP Cities 2020
Management "Yes" Questionnaire 14,4
14.4a Please provide more information on your city’s public Water Resource Management Requires CDP Cities 2020
strategy. attachment Questionnaire 14.4a
Water policy Does your organization have a water policy? All CDP Water security W6.1
Select the options that best describe the scope and content of your water policy. All CDP Water security W6.1a
Does your company use an internal price on water? All CDP Water security W7.4
Water pricing Does your company use an internal price on water? All CDP Water security W7.4
Water security 6.3 Does your region have a region-wide Water Management Strategy (or equivalent) Column 1 - Water CDP States and Regions 2020
risks in place and what is your region's approach to governing and managing its freshwater Management Questionnaire 6,3
resources? Strategy &
Description
of approach
to governing
and managing
freshwater
resources
Water-related Have you identified any water-related opportunities with the potential to have a All CDP Water security W4.3
opportunities substantive financial or strategic impact on your business?
Provide details of opportunities currently being realized that could have a substantive All CDP Water security W4.3a
financial or strategic impact on your business.
Water-related Provide details of identified risks in your direct operations with the potential to have a All CDP Water security W4.2
risks and substantive financial or strategic impact on your business, and your response to those
response risks.
Provide details of risks identified within your value chain (beyond direct operations) with All CDP Water security W4.2a
the potential to have a substantive financial or strategic impact on your business, and your
response to those risks.
151
SDG 6: Target 6.6
Target 6.6
By 2020, protect and restore water-related ecosystems, including mountains, forests,
wetlands, rivers, aquifers and lakes
Sources
Examples of relevant UN Conventions and other CBD, Ramsar Convention, Dublin Principles, Aichi Biodiversity Targets
and the SDGs
Disclosures 6.6
Biodiversity For each operational site owned, leased, managed in, or adjacent to, protected areas and N/A GRI 304-1-a
areas of high biodiversity value outside protected areas, the following information:
i. Geographic location;
ii. Subsurface and underground land that may be owned, leased, or managed by the
organization;
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;
iv. Type of operation (office, manufacturing or production, or extractive);
v. Size of operational site in km2 (or another unit, if appropriate);
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);
vii. Biodiversity value characterized by listing of protected status (such as IUCN Protected
Area Management Categories, Ramsar Convention, national legislation).
a. Nature of significant direct and indirect impacts on biodiversity with reference to one or N/A GRI 304-2
more of the following:
i. Construction or use of manufacturing plants, mines, and transport infrastructure;
ii. Pollution (introduction of substances that do not naturally occur in the habitat from
point and non-point sources);
iii. Introduction of invasive species, pests, and pathogens;
iv. Reduction of species;
v. Habitat conversion;
vi. Changes in ecological processes outside the natural range of variation (such as
salinity or changes in groundwater level).
b. Significant direct and indirect positive and negative impacts with reference to the
following:
i. Species affected;
ii. Extent of areas impacted;
iii. Duration of impacts;
iv. Reversibility or irreversibility of the impacts.
152
SDG 6: Target 6.6
Biodiversity Size and location of all habitat areas protected or restored, and whether the success of the N/A GRI 304-3-a
restoration measure was or is approved by independent external professionals.
Whether partnerships exist with third parties to protect or restore habitat areas distinct N/A GRI 304-3-b
from where the organization has overseen and implemented restoration or protection
measures.
Total number of IUCN Red List species and national conservation list species with habitats N/A GRI 304-4-a
in areas affected by the operations of the organization, by level of extinction risk:
i. Critically endangered
ii. Endangered
iii. Vulnerable
iv. Near threatened
v. Least concern
Company- Provide total water withdrawal data by source. Fresh surface CDP Water security W1.2h
wide water water,
accounting including
rainwater,
water from
wetlands,
rivers and
lakes
Critical Critical Incident Risk Management N/A SASB EM-EP-540a EM Extractives & Minerals EM-EP Oil & Gas –
Incident Risk Processing Exploration & Production
Management
Operational Safety, Emergency Preparedness & Response N/A SASB EM-MD-540a EM Extractives & Minerals EM-MD Oil & Gas –
Processing Midstream
Critical Incident Risk Management N/A SASB EM-RM-540a EM Extractives & Minerals EM-RM Oil & Gas – Refining
Processing & Marketing
Critical Incident Risk Management N/A SASB EM-SV-540a EM Extractives & Minerals EM-SV Oil & Gas – Services
Processing
Power Generators
Distributors
Operational Safety, Emergency Preparedness & Response N/A SASB RR-BI-540a RR Renewable Resources & RR-BI Biofuels
Alternative Energy
Accident Management N/A SASB TR-CL-540a TR Transportation TR-CL Cruise Lines
Accident & Safety Management N/A SASB TR-MT-540a TR Transportation TR-MT Marine
Transportation
153
SDG 6: Target 6.6
Ecological Biodiversity Impacts N/A SASB EM-CO-160a EM Extractives & Minerals EM-CO Coal Operations
Impacts Processing
Biodiversity Impacts N/A SASB EM-CM-160a EM Extractives & Minerals EM-CM Construction
Biodiversity Impacts N/A SASB EM-MM-160a EM Extractives & Minerals EM-MM Metals & Mining
Processing
Biodiversity Impacts N/A SASB EM-EP-160a EM Extractives & Minerals EM-EP Oil & Gas –
Ecological Impacts N/A SASB EM-MD-160a EM Extractives & Minerals EM-MD Oil & Gas –
Ecological Impact Management N/A SASB EM-SV-160a EM Extractives & Minerals EM-SV Oil & Gas – Services
Processing
Ecosystem Services & Impacts N/A SASB RR-FM-160a RR Renewable Resources & RR-FM Forestry
Alternative Energy Management
Ecological Impacts of Project Development N/A SASB RR-ST-160a RR Renewable Resources & RR-ST Solar Technology &
Ecological Impacts of Project Development N/A SASB RR-WT-410a RR Renewable Resources & RR-WT Wind Technology &
Ecological Impacts N/A SASB TR-MT-160a TR Transportation TR-MT Marine

Transportation
154
SDG 6: Target 6.6
Environment E14, Please report the number and area (in hectares) of sites owned, leased, or managed N/A UN Global Compact - 2022
by the company in or adjacent to protected areas and/or key biodiversity areas (KBA), Communication on Progress
E15, What area (in hectares) of natural ecosystems was converted during the reporting N/A UN Global Compact - 2022
period in areas owned, leased, or managed by the company? Communication on Progress
E16, Is the company supporting or implementing project(s) focused on ecosystem N/A UN Global Compact - 2022
restoration and protection? Communication on Progress
issues?
Facility- For each facility referenced in W4.1c, provide coordinates, water accounting data, and a Withdrawals CDP Water security W5.1
level water comparison with the previous reporting year. from fresh
accounting surface water,
including
rainwater,
water from
wetlands,
rivers and
lakes
Habitat Terrestrial and marine protected areas % of total World Bank WDI (adapted)
protection and land area
restoration
Report for operations and estimate & report for upstream supply chain, where material, on: N/A WEF Toward Common
– overall area of land used or affected Metrics and Consistent
– annual change in area of land used or affected Reporting of Sustainable
– number of IUCN Red List species present in areas used or affected. Value Creation
155
SDG 6: Target 6.6
Impact on Managing the environmental impacts of company operations on communities N/A Culture of Health for
biodiversity and Business (COH4B)
ecosystems framework by GRI and
Robert Wood Johnson
Foundation
Environment N/A Aquastat (adapted)

• Area salinized by irrigation
• % of area equipped for irrigation salinized
• Area waterlogged by irrigation
• Flood occurrence (WRI)
Trends in population and extinction risk of utilized species, including species in trade N/A Quick guide to the Aichi
Threatened bird, fish, mammal and plant species Number of World Bank WDI (adapted)
species
Targets and Provide details of your water targets that are monitored at the corporate level, and the Watershed CDP Water security W8.1a
goals progress made. remediation
and habitat
restoration,
ecosystem
preservation
Provide details of your water goal(s) that are monitored at the corporate level and the Watershed CDP Water security W8.1b
progress made. remediation
and habitat
restoration,
ecosystem
preservation
Waste Total volume of planned and unplanned water discharges by: N/A GRI 306-1-a
i. Destination;
ii. Quality of the water, including treatment method;
iii. Whether the water was reused by another organization.
Total number and total volume of recorded significant spills. N/A GRI 306-3-a
The following additional information for each spill that was reported in the organization’s N/A GRI 306-3-b
financial statements:
iii. Material of spill, categorized by: oil spills (soil or water surfaces), fuel spills (soil or
water surfaces), spills of wastes (soil or water surfaces), spills of chemicals (mostly soil or
water surfaces), and other (to be specified by the organization).
Impacts of significant spills. N/A GRI 306-3-c
156
SDG 6: Target 6.6
Waste Water bodies and related habitats that are significantly affected by water discharges and/ N/A GRI 306-5-a
or runoff, including information on:
i. The size of the water body and related habitat;
ii. Whether the water body and related habitat is designated as a nationally or
internationally protected area;
iii. The biodiversity value, such as total number of protected species.
Management
Processing
Processing
Water Management N/A SASB EM-RM-140a EM Extractives & Minerals EM-RM Oil & Gas – Refining
Processing
Power Generators
Services
Alternative Energy
Alternative Energy
157
SDG 6: Target 6.6
Water & Water Management N/A SASB RT-CP-140a RT Resource Transformation RT-CP Containers &
Wastewater Packaging
Management
Possible Gaps
• Policies on ecosystem protection and restoration and monitoring mechanism
IAEG-SDG indicators
Indicators Units
6.6.1 C
hange in the extent of water-related ecosystems over time N/A
158
Target 6.A
By 2030, expand international cooperation and capacity-building support to developing
countries in water- and sanitation-related activities and programmes, including water
harvesting, desalination, water efficiency, wastewater treatment, recycling and reuse
technologies.
Disclosures 6.A
Access to Investments in adaptation measures (reduce business/ assets vulnerabilities) N/A Global Investors for Sustainable All Utilities
quality energy/ Development Sector-Specific
water and SDG-related Metrics for Corporate
sanitation Reporting
Water A description of how the organization interacts with water, including how and where water is withdrawn, N/A GRI 303-1-a
consumed, and discharged, and the water-related impacts caused or contributed to, or directly linked
to the organization’s activities, products or services by a business relationship (e.g., impacts caused by
runoff).
A description of how water-related impacts are addressed, including how the organization works with N/A GRI 303-1-c
stakeholders to steward water as a shared resource, and how it engages with suppliers or customers with
significant water-related impacts.
Target 6.B
Support and strengthen the participation of local communities in improving water and
sanitation management.
Disclosures 6.B
Access to Number of end users with new services such as charging point and smart meters N/A Global Investors for Sustainable All Utilities
quality energy/ Development Sector-Specific
water and SDG-related Metrics for Corporate
sanitation Reporting
Water A description of how water-related impacts are addressed, including how the organization works with N/A GRI 303-1-c
stakeholders to steward water as a shared resource, and how it engages with suppliers or customers with
significant water-related impacts.
A description of how the organization interacts with water, including how and where water is withdrawn, N/A GRI 303-1-a
consumed, and discharged, and the water-related impacts caused or contributed to, or directly linked
to the organization’s activities, products or services by a business relationship (e.g., impacts caused by
runoff).
159
FFORDABLE
. A
7 AN ENERG
L LE Y
C
AN A
GO
D
160
SDG 7: Target 7.1
ENSURE ACCESS TO
AFFORDABLE, RELIABLE,
SUSTAINABLE AND MODERN
ENERGY FOR ALL
Target 7.1
By 2030, ensure universal access to affordable, reliable and modern energy services
Sources
Examples of relevant UN Conventions N/A

Publications and other resources on 6, 7, 45, 58, 81, 116, 118
161
SDG 7: Target 7.1
Disclosures 7.1
Access & Energy Affordability N/A SASB IF-EU-240a IF Infrastructure IF-EU Electric Utilities &
Affordability Power Generators
Distributors
Corporate Reporting
Business Model End-Use Efficiency & Demand N/A SASB IF-EU-420a IF Infrastructure IF-EU Electric Utilities &
Resilience Power Generators
End-Use Efficiency N/A SASB IF-GU-420a IF Infrastructure IF-GU Gas Utilities &
Distributors
Progress

Progress
issues? Progress
Progress
Progress
Progress
Progress
162
SDG 7: Target 7.1
Environment E4,2, For each environmental topic in which the company sets timebound goals / targets, N/A UN Global Compact -
Progress
Mitigation 5.5 Does your city have a climate change mitigation or energy access plan for reducing city- Response option: CDP Cities 2020
Planning wide GHG emissions? "Yes" Questionnaire 5,5
5.5a Please attach your city’s climate change mitigation plan below. If your city has both Column 3 - Focus CDP Cities 2020
mitigation and energy access plans, please make sure to attach all relevant documents area of plan: Questionnaire 5.5a
below. "Energy access
plan" & "Climate
change mitgation
and energy access
plan"
Product Design Product Efficiency N/A SASB RR-FC-410a RR Renewable Resources RR-FC Fuel Cells &
& Lifecycle & Alternative Energy Industrial Batteries
Management
Management of Energy Infrastructure Integration & Related Regulations N/A SASB RR-ST-410a RR Renewable Resources RR-ST Solar Technology
Grid Resiliency N/A SASB IF-EU-550a IF Infrastructure IF-EU Electric Utilities &
Power Generators
163
SDG 7: Target 7.2
Target 7.2
By 2030, increase substantially the share of renewable energy in the global energy mix
Sources
Examples of relevant UN Conventions and other UNFCCC

and the SDGs
Disclosures 7.2
Energy a. Total fuel consumption within the organization from non-renewable sources, in joules or N/A GRI 302-1
multiples, and including fuel types used.
b. Total fuel consumption within the organization from renewable sources, in joules or
c. In joules, watt-hours or multiples, the total:
i. electricity consumption
ii. heating consumption
iii. cooling consumption
iv. steam consumption
d. In joules, watt-hours or multiples, the total:
i. electricity sold
ii. heating sold
iii. cooling sold iv. steam sold
e. Total energy consumption within the organization, in joules or multiples.
f. Standards, methodologies, assumptions, and/or calculation tools used.
g. Source of the conversion factors used.
Energy consumption outside of the organization, in joules or multiples. N/A GRI 302-2
8.3 What percentage of your city's electricity grid mix is zero carbon? "Zero carbon" includes Response option: CDP C40 Cities 2020
solar, wind, hydro, biomass and geothermal as the source to produce electricity. "Percentage field" Questionnaire 8,3
8.1 Please indicate the source mix of electricity consumed in your city. Column 1 - Energy CDP Cities 2020
source: "Biomass", Questionnaire 8,1
"Geothermal",
"Hydro", "Solar",
"Wind" & Column 2
- Percentage (need
3.14 to calculate
exact indicator)
164
SDG 7: Target 7.2
Energy 8.0 Does your city have a renewable energy or electricity target? Response options: CDP Cities 2020
"Yes" Questionnaire 8
8.0a Please provide details of your renewable energy or electricity target(s) and how the city Column 6 - CDP Cities 2020
plans to meet those targets. Percentage Questionnaire 8.0a
renewable energy
/ electricity of total
energy or electricity
in base year
4.6a Please provide details of your renewable energy or electricity target(s). Total renewable CDP States and Regions
energy / electricity 2020 Questionnaire 4.6a
covered by target
in base year (in unit
specified in column
3)
8.4 How much (in MW capacity) renewable energy is installed within the city boundary in the Column 1 - Type CDP Cities 2020
following categories? & Column 2 - MW Questionnaire 8,4
capacity
4.6 Does your region have a renewable energy or electricity target in place at the region- Response options: CDP States and Regions
wide level and/or your government operations? "Yes" 2020 Questionnaire 4,6
Energy Renewable energy consumption % of total World Bank WDI (adapted)

consumption final energy
consumption
Energy Energy Management in Manufacturing N/A SASB CG-BF-130a CG Consumer Goods CG-BF Building Products
Management & Furnishings
Hardware Infrastructure Energy & Water Management N/A SASB CG-EC-130a CG Consumer Goods CG-EC E-Commerce
Energy Management in Retail & Distribution N/A SASB CG-MR-130a CG Consumer Goods CG-MR Multiline and
Distributors
Energy Management N/A SASB EM-CM-130a EM Extractives & Minerals EM-CM Construction
Energy Management N/A SASB EM-IS-130a EM Extractives & Minerals EM-IS Iron & Steel
Energy Management N/A SASB EM-MM-130a EM Extractives & Minerals EM-MM Metals & Mining
Processing
Energy Management N/A SASB FB-AG-130a FB Food & Beverage FB-AG Agricultural
Products
Beverages
165
SDG 7: Target 7.2
Energy Energy Management N/A SASB FB-FR-130a FB Food & Beverage FB-FR Food Retailers &
Management Distributors
Dairy
Beverages
Energy Management N/A SASB FB-RN-130a FB Food & Beverage FB-RN Restaurants
Energy Management in Retail N/A SASB HC-DR-130a HC Health Care HC-DR Drug Retailers
Energy Management N/A SASB HC-DY-130a HC Health Care HC-DY Health Care
Delivery
Energy Management N/A SASB IF-RE-130a IF Infrastructure IF-RE Real Estate
Energy Management N/A SASB IF-WU-130a IF Infrastructure IF-WU Water Utilities &
Services
Energy Management N/A SASB RR-FC-130a RR Renewable Resources RR-FC Fuel Cells &
& Alternative Energy Industrial Batteries
Energy Management N/A SASB RR-PP-130a RR Renewable Resources RR-PP Pulp & Paper
Energy Management in Manufacturing N/A SASB RR-ST-130a RR Renewable Resources RR-ST Solar Technology
Energy Management N/A SASB RT-AE-130a RT Resource RT-AE Aerospace &

Transformation Defense
Energy Management N/A SASB RT-CH-130a RT Resource RT-CH Chemicals

Transformation
Energy Management N/A SASB RT-CP-130a RT Resource RT-CP Containers &

Energy Management N/A SASB RT-EE-130a RT Resource RT-EE Electrical &

Transformation Electronic Equipment
Energy Management N/A SASB RT-IG-130a RT Resource RT-IG Industrial

Transformation Machinery & Goods
Energy Management N/A SASB SV-CA-130a SV Services SV-CA Casinos &

Gaming
Energy Management N/A SASB SV-HL-130a SV Services SV-HL Hotels & Lodging
Energy Management N/A SASB SV-LF-130a SV Services SV-LF Leisure Facilities
166
SDG 7: Target 7.2
Energy Environmental Footprint of Hardware Infrastructure N/A SASB TC-IM-130a TC Technology & TC-IM Internet Media &
Management Communications Services
Energy Management in Manufacturing N/A SASB TC-SC-130a TC Technology & TC-SC Semiconductors
Communications
Environmental Footprint of Operations N/A SASB TC-TL-130a TC Technology & TC-TL

Communications Telecommunication
Services
Energy Management N/A SASB TR-AP-130a TR Transportation TR-AP Auto Parts
Energy Renewable electricity output % of total World Bank WDI (adapted)

production electricity output
Energy-related Provide details on the electricity, heat, steam, and/or cooling amounts that were accounted Data points CDP Climate change C8.2e
activities for at a zero emission factor in the market-based Scope 2 figure reported in C6.3. "Solar", "Wind",
"Hydropower",
"Biomass", "Marine"
(MWh consumed)
Report your organization’s energy consumption totals (excluding feedstocks) in MWh. Column "MWh CDP Climate change C8.2a
from renewable
resources"
Provide details on the electricity, heat, steam, and cooling your organization has generated Column " gross CDP Climate change C8.2d
and consumed in the reporting year. generation from
renewable sources"
Progress

Progress
issues? Progress
Progress
167
SDG 7: Target 7.2
Environment E4, How does the company assess progress in preventing/mitigating the risks/impacts N/A UN Global Compact -
Progress
Progress
Progress
Progress
Region-wide 3.15 Please detail the energy mix of your region-wide electricity generation (%). Column 1 - Energy CDP States and Regions
electricity source: "Biomass", 2020 Questionnaire 3,15
"Geothermal",
"Hydro", "Solar",
"Wind" & Column 2
- Percentage (need
3.14 to calculate
exact indicator)
Possible Gaps
• Promoting renewable energy and integrating into business strategies
• Renewable energy performance in the supply chain
• District energy system
• Volume of renewable energy purchased
• Capital allocation to renewable energy investment and uptake
IAEG-SDG indicators
Indicators Units
7.2.1 Renewable energy share in the total final energy consumption % of energy consumption
168
SDG 7: Target 7.3
Target 7.3
By 2030, double the global rate of improvement in energy efficiency
Sources
Examples of relevant UN Conventions and other UNFCCC

and the SDGs
Disclosures 7.3
Buildings 9.0 What is the total tCO2e emissions per capita from existing commercial, institutional and Column 2: Total CDP C40 Cities 2020
residential buildings in your city? tonnes of CO2e Questionnaire 9
emissions per
capita
9.1 Does your city have emissions reduction targets or energy efficiency targets for the Column 4: Energy CDP C40 Cities 2020
following building types? efficiency target Questionnaire 9,1
9.2 Is your city implementing a strategy/pathway/roadmap to ensure that all new buildings Column 1 - CDP C40 Cities 2020
are net zero carbon operational by 2030? Response: "Yes" & Questionnaire 9,2
Column 2 - Building
types that the
policy applies to
9.3 Is your city implementing any requirements to achieve net zero carbon existing buildings? Response option: CDP C40 Cities 2020
For example, regulations, codes or planning policies requiring Passive House or other ultra- "Yes" Questionnaire 9,3
high efficiency standards for existing buildings being implemented.
9.4 What is the total final annual energy use for buildings within your city boundary Column 2: Total CDP C40 Cities 2020
(aggregated across all fuel types)? (*in USA 'total final energy use' is known as 'site energy final energy use Questionnaire 9,4
use')? (kWh)
9.5 Is your city implementing any retrofit programs addressing existing commercial, Column 1 - CDP C40 Cities 2020
residential and/or municipal buildings? Response: "Yes" Questionnaire 9,5
Climate change Indicate whether the building has achieved sustainable or green building certifications, such N/A Global Investors for Residential
mitigation as LEED Certification Sustainable Development
related Metrics for
Corporate Reporting
Energy Energy consumption outside of the organization, in joules or multiples. N/A GRI 302-2-a
169
SDG 7: Target 7.3
i. electricity sold
ii. heating sold
iii. cooling sold iv. steam sold
Energy intensity ratio for the organization. N/A GRI 302-3-a
Amount of reductions in energy consumption achieved as a direct result of conservation and N/A GRI 302-4-a
efficiency initiatives, in joules or multiples.
Reductions in energy requirements of sold products and services achieved during the N/A GRI 302-5-a
reporting period, in joules or multiples.
8.5a Please provide details on your city’s energy efficiency targets. Total energy CDP Cities 2020
consumed/ Questionnaire 8.5a
produced covered
by target in base
year (in unit
specified in column
2)
8.5 Does your city have a target to increase energy efficiency? Response options: CDP Cities 2020
"Yes" Questionnaire 8,5
4.5 Does your region have an energy efficiency target in place at the region-wide level and/ Response options: CDP States and Regions
or your government operations? "Yes" 2020 Questionnaire 4,5
4.5a Please provide the details of your energy efficiency target(s). Column 7 - Target CDP States and Regions
(%) 2020 Questionnaire 4.5a
Energy Energy use Kg of oil equivalent World Bank WDI (adapted)

consumption
Electric power consumption kWh World Bank WDI (adapted)
Energy intensity Energy consumption per net value added joules, watt-hours UNCTAD core SDGs
or multiples/unit of reporting indicators B.5
$ currency
170
SDG 7: Target 7.3
Energy intensity Energy intensity level of primary energy MJ World Bank WDI (adapted)
Distributors
Processing
Products
Beverages
Energy Management N/A SASB FB-FR-130a FB Food & Beverage FB-FR Food Retailers &
Distributors
Dairy
Beverages
Delivery
Services
171
SDG 7: Target 7.3
Energy Energy Management in Manufacturing N/A SASB RR-ST-130a RR Renewable Resources RR-ST Solar Technology
Management & Alternative Energy & Project Developers


Transformation




Gaming
Communications

Services
Energy-related Report your organization’s energy consumption totals (excluding feedstocks) in MWh. Column "Total CDP Climate change C8.2a
activities (renewable +non-
renewable) MWh"
Report your organization’s energy consumption totals (excluding feedstocks) for cement All CDP Climate change
production activities in MWh. C-CE8.2a
Report your organization’s energy consumption totals (excluding feedstocks) for chemical All CDP Climate change
production activities in MWh. C-CH8.2a
Report your organization’s energy consumption totals (excluding feedstocks) for metals and All CDP Climate change
mining production activities in MWh. C-MM8.2a
172
SDG 7: Target 7.3
Energy-related Report your organization’s energy consumption totals (excluding feedstocks) for steel All CDP Climate change
activities production activities in MWh. C-ST8.2a
State how much fuel in MWh your organization has consumed (excluding feedstocks) by fuel All CDP Climate change C8.2c
type.
State how much fuel in MWh your organization has consumed (excluding feedstocks) by fuel All CDP Climate change
for cement production activities. C-CE8.2c
Provide details on the electricity, heat, steam, and cooling your organization has generated Column "Total CDP Climate change C8.2d
and consumed in the reporting year. gross generation"
Provide details on the electricity and heat your organization has generated and consumed Column "Total CDP Climate change
for cement production activities. gross generation" C-CE8.2d
Provide details on electricity, heat, steam, and cooling your organization has generated and Column "Total CDP Climate change
consumed for chemical production activities. gross generation" C-CH8.2d
For your electric utility activities, provide a breakdown of your total power plant capacity, Column "gross CDP Climate change
generation, and related emissions during the reporting year by source. electricity C-EU8.2d
genertion"
Provide details on the electricity, heat, steam, and cooling your organization has generated Column "Total CDP Climate change
and consumed for metals and mining production activities. gross generation" C-MM8.2d
Provide details on the electricity, heat, and steam your organization has generated and Column "Total CDP Climate change
consumed for steel production activities. gross generation" C-ST8.2d
Progress

Progress
issues? Progress
Progress
Progress
173
SDG 7: Target 7.3
Progress
Progress
Progress
Feedstock Disclose details on your organization’s consumption of fuels as feedstocks for chemical Column "total CDP Climate change
consumption: production activities. consumption" C-CH8.3a
Chemicals
Feedstock Disclose details on your organization’s consumption of feedstocks for steel production Column "total CDP Climate change
consumption: activities. consumption" C-ST8.3
Steel
Possible Gaps
• Energy efficiency improvement measures
• Energy performance and GHG emissions in the supply chain
• Setting energy efficiency standards at an industry level
IAEG-SDG indicators
Indicators Units
7.3.1 E
nergy intensity measured in terms of primary energy and GDP N/A
174
SDG 7: Target 7.A
Target 7.A
By 2030, enhance international cooperation to facilitate access to clean energy research
and technology, including renewable energy, energy efficiency and advanced and cleaner
fossil-fuel technology, and promote investment in energy infrastructure and clean energy
technology.
Disclosures 7.A
Access to Investment in developing countries to increase RES deploy and grid quality N/A Global Investors for All Utilities
quality energy Sustainable Development
related Metrics for
Corporate Reporting
Finance & 6.7 Has your city received/secured funding for any low carbon projects (e.g. energy Response option: CDP Cities 2020
Economic efficiency, renewable energy, low emission vehicles, bus rapid transit, waste management) "Yes" Questionnaire 6,7
Opportunities or climate adaptation projects from a development bank (e.g. World Bank, Asian
Development Bank, etc.)?
Product Design Incorporation of Environmental, Social, and Governance Factors in Investment Management N/A SASB FN-AC-410a FN Financials FN-AC Asset
& Lifecycle & Advisory Management & Custody
Management Activities
Incorporation of Environmental, Social, and Governance Factors in Credit Analysis N/A SASB FN-CB-410a FN Financials FN-CB Commercial
Banks
Incorporation of Environmental, Social, and Governance Factors in Investment Management N/A SASB FN-IN-410a FN Financials FN-IN Insurance
Incorporation of Environmental, Social, and Governance Factors in Investment Banking & N/A SASB FN-IB-410a FN Financials FN-IB Investment Banking
Brokerage Activities & Brokerage
Promoting Transparent & Efficient Capital Markets N/A SASB FN-EX-410a FN Financials FN-EX Security &
Commodity Exchanges
175
SDG 7: Target 7.B
Target 7.B
By 2030, expand infrastructure and upgrade technology for supplying modern and
sustainable energy services for all in developing countries, in particular least developed
countries, small island developing States, and land-locked developing countries, in
accordance with their respective programmes of support.
Disclosures 7.B
Access to Investments in adaptation measures (reduce business/ assets vulnerabilities) N/A Global Investors for All Utilities
Corporate Reporting
Number of end users with new services such as charging point and smart meters N/A Global Investors for All Utilities
related Metrics for
Corporate Reporting
Climate change Number of (1) zero emission vehicles (ZEV), (2) hybrid vehicles, and (3) plug-in hybrid N/A Global Investors for Automobile
mitigation vehicles sold Sustainable Development
related Metrics for
Corporate Reporting
Conventional vehicle efficiency performance N/A Global Investors for Automobile

related Metrics for
Corporate Reporting
Efficiency of data center energy consumption (energy consumed/$s revenue) N/A Global Investors for Software & Services
related Metrics for
Corporate Reporting
176
SDG 7: Target 7.B
Climate change Description of the quality of connection to public mobility and walkability N/A Global Investors for Residential
mitigation Sustainable Development
related Metrics for
Corporate Reporting
GHG Emissions Greenhouse Gas Emissions & Energy Resource Planning N/A SASB IF-EU-110a IF Infrastructure IF-EU Electric Utilities &
Power Generators
Product Design Lifecycle Emissions Balance N/A SASB RR-BI-410a RR Renewable Resources RR-BI Biofuels
& Lifecycle & Alternative Energy
Management
Product Efficiency N/A SASB RR-FC-410a RR Renewable Resources RR-FC Fuel Cells &
Product End-of-life Management N/A SASB RR-ST-410b RR Renewable Resources RR-ST Solar Technology
Ecological Impacts of Project Development N/A SASB RR-WT-410a RR Renewable Resources RR-WT Wind Technology
177
O AL 8 . DE CE
G EC O N T
N D NO W
A M
I
O
C
RK WTH
GR
O
SDG 8: Target 8.1
PROMOTE SUSTAINED, INCLUSIVE AND

SUSTAINABLE ECONOMIC GROWTH, FULL AND
PRODUCTIVE EMPLOYMENT AND DECENT WORK
FOR ALL
Target 8.1
Sustain per capita economic growth in accordance with national circumstances and,
in particular, at least 7 per cent gross domestic product growth per annum in the least
developed countries
Sources
Examples of relevant UN Conventions and other N/A

and the SDGs
179
SDG 8: Target 8.1
Disclosures 8.1
Access & Financial Inclusion & Capacity Building N/A SASB FN-CB-240a FN Financials FN-CB Commercial
Affordability Banks
Economic a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including N/A GRI 201-1
Performance the basic components for the organization’s global operations as listed below. If data are
presented on a cash basis, report the justification for this decision in addition to reporting the
following basic components:
i. Direct economic value generated: revenues;
ii. Economic value distributed: operating costs, employee wages and benefits, payments to
providers of capital, payments to government by country, and community investments;
iii. Economic value retained: ‘direct economic value generated’ less ‘economic value
distributed’.
Where significant, report EVG&D separately at country, regional, or market levels, and the
criteria used for defining significance.
Economic value Value added % of sales income World Bank WDI (adapted)
a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including the $ currency WEF Toward Common Metrics
basic components for the organization’s global operations as listed below. If data are presented and Consistent Reporting of
on a cash basis, report the justification for this decision in addition to reporting the following Sustainable Value Creation (based
basic components: on GRI Standard 201-1)
iii. Economic value retained: ‘direct economic value generated’ less ‘economic value distributed’.
b. Where significant, report EVG&D separately at country, regional, or market levels, and the
Governance G1, Does the Board / highest governance body or most senior executive of the company: N/A UN Global Compact - 2022
and Strategy (Select all that apply) Communication on Progress
G10, How does the company capture lessons regarding each of the following sustainability N/A UN Global Compact - 2022
G13, Do you produce sustainability reporting according to: (Select all that apply) N/A UN Global Compact - 2022
G2, Does the company have a publicly stated commitment regarding the following sustainability N/A UN Global Compact - 2022
G5, Does the company have a formal structure(s) (such as a cross-functional committee) to N/A UN Global Compact - 2022
address each of the following sustainability topics? Communication on Progress
180
SDG 8: Target 8.1
Governance G6,1, During the assessment of risk, which business relationships are reviewed? N/A UN Global Compact - 2022
G7, Does the company have a due diligence process through which it identifies, prevents, N/A UN Global Compact - 2022
mitigates, and accounts for actual and potential negative impacts on sustainability topics? Communication on Progress
concerns about the company’s conduct related to human rights, labour rights, environment, or Communication on Progress
anti-corruption?
Impact on the Does the Company's buying practices (e.g., volume of purchase, prices negotiated and paid) % of commodities, UN Global Compact-Oxfam
market impact price volatility of key commodities, materials, crops, and/or inputs that suppliers rely on materials, corps, Poverty Footprint PF - 2.13
in local or national markets? and/or inputs
Practices Management &
& Product Custody Activities
Labeling
Selling Practices N/A SASB FN-CF-270a FN Financials FN-CF Consumer
Finance
Discriminatory Lending N/A SASB FN-MF-270b FN Financials FN-MF Mortgage

Finance
Lending Practices N/A SASB FN-MF-270a FN Financials FN-MF Mortgage

Finance
Tax payment Tax payments Number World Bank WDI (adapted)
Total tax rate % of sales income World Bank WDI (adapted)
Possible Gaps
• Enhancement of productive capacity in operation and the value chain
• Tackle development challenges
• Positive impact on the supply chain
IAEG-SDG indicators
Indicators Units
8.1.1 Annual growth rate of real GDP per capita %

181
SDG 8: Target 8.2
Target 8.2
Achieve higher levels of economic productivity through diversification, technological
upgrading and innovation, including through a focus on
high-value added and labour-intensive sectors
Sources
Examples of relevant UN Conventions and other ICESCR, ILO MNE Declaration

and the SDGs
Disclosures 8.2
Economic a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including N/A GRI 201-1
Performance the basic components for the organization’s global operations as listed below. If data are
presented on a cash basis, report the justification for this decision in addition to reporting
the following basic components:
ii. Economic value distributed: operating costs, employee wages and benefits, payments
to providers of capital, payments to government by country, and community investments;
distributed’.
Economic value High-tech and medium high-tech output $ currency Global Innovation Index
(adapted)
Creative goods exports $ currency Global Innovation Index

(adapted)
High-tech exports $ currency Global Innovation Index

(adapted)
ICT services exports $ currency Global Innovation Index

(adapted)
182
SDG 8: Target 8.2
Economic value a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including $ currency WEF Toward Common
the basic components for the organization’s global operations as listed below. If data are Metrics and Consistent
presented on a cash basis, report the justification for this decision in addition to reporting Reporting of Sustainable
the following basic components: Value Creation (based on
i. Direct economic value generated: revenues; GRI Standard 201-1)
distributed’.
Revenue and/or (net) value added $ currency UNCTAD core SDGs

reporting indicators A.1
agendas.
i. Gender;
a. Type and scope of programs implemented and assistance provided to upgrade employee N/A GRI 404-2
skills.
b. Transition assistance programs provided to facilitate continued employability and the
management of career endings resulting from retirement or termination of employment.
Possible Gaps
• Providing financial resources to start-ups
IAEG-SDG indicators
Indicators Units
8.2.1 Annual growth rate of real GDP per employed person N/A
183
SDG 8: Target 8.3
Target 8.3
Promote development-oriented policies that support productive activities, decent job
creation, entrepreneurship, creativity and innovation, and encourage the formalization
and growth of micro-, small- and medium-sized enterprises, including through access to
financial services
Sources
Examples of relevant UN Conventions and other key ICESCR, Doha Declaration, The Monterrey Consensus, ILO MNE
international agreements Declaration, Fundamental Principles and Rights at Work, ILO R189
Publications and other resources on Business and the SDGs 1, 45, 51, 57, 72, 90, 98, 116
Disclosures 8.3
Affordability Banks
G2, Does the company have a publicly stated commitment regarding the following N/A UN Global Compact - 2022
184
SDG 8: Target 8.3
Governance G7,1, During the due diligence process, which business relationships are reviewed? N/A UN Global Compact - 2022
concerns about the company’s conduct related to human rights, labour rights, environment, Communication on Progress
or anti-corruption?
G8,1, Please provide additional detail regarding the process(es) the company has through N/A UN Global Compact - 2022
which members of the company’s workforce can raise concerns about the company’s Communication on Progress
conduct,
Inclusive Estimated number of micro, small and medium enterprises (MSMEs) with significant # of new BCtA indicators
business increases in revenue and employment generation as a result of the initiative. These are businesses
existing MSMEs that received training, financing, linkages with supply chain or other (MSMEs)
contributions from the company. (MSMEs have up to 250 employees)
Estimated number of new micro, small and medium enterprises (MSMEs) established as # of new BCtA indicators
a result of initiative. In many cases, an initiative may have contributed to the creation of businesses
MSMEs through training, financing, linkages to lead company, etc. (MSMEs have up to 250 (MSMEs)
employees)
Does the Company system have policies and/or structured programmes for: i) training ii) N/A UN Global Compact-Oxfam
access to finance iii) other extension or business services which extend to operations in the Poverty Footprint PF - 4.9
country. If yes, what are the objectives and/or targets of each policy/programme?
Economic positive
Impacts and negative impacts.
b. Significance of the indirect economic impacts in the context of external benchmarks and
stakeholder
priorities, such as national and international standards, protocols, and policy agendas.
Procurement Percentage of the procurement budget used for significant locations of operation that is N/A GRI 204-1-a
spent on suppliers local to that operation (such as percentage of products and services
purchased locally).
Possible Gaps
• Responsible business practice in operation and supply chain
IAEG-SDG indicators
Indicators Units
8.3.1 P
roportion of informal employment in non‑agriculture employment, by sex %
185
SDG 8: Target 8.4
Target 8.4
Improve progressively, through 2030, global resource efficiency in consumption and
production and endeavour to decouple economic growth from environmental degradation,
in accordance with the 10-year framework of programmes on sustainable consumption
and production, with developed countries taking the lead
Sources
Examples of relevant UN Conventions Aichi Biodiversity Targets

Disclosures 8.4
Air Quality Air Quality N/A SASB EM-CM-120a EM Extractives & Minerals Processing EM-CM Construction Materials
Air Emissions N/A SASB EM-IS-120a EM Extractives & Minerals Processing EM-IS Iron & Steel Producers
Air Quality N/A SASB EM-MM-120a EM Extractives & Minerals Processing EM-MM Metals & Mining
Air Quality N/A SASB EM-EP-120a EM Extractives & Minerals Processing EM-EP Oil & Gas – Exploration &
Production
Air Quality N/A SASB EM-MD-120a EM Extractives & Minerals Processing EM-MD Oil & Gas – Midstream
Air Quality N/A SASB EM-RM-120a EM Extractives & Minerals Processing EM-RM Oil & Gas – Refining &
Marketing
Generators
Air Quality N/A SASB RR-BI-120a RR Renewable Resources & Alternative RR-BI Biofuels
Energy
Air Quality N/A SASB RR-PP-120a RR Renewable Resources & Alternative RR-PP Pulp & Paper Products
Energy
Air Quality N/A SASB TR-AF-120a TR Transportation TR-AF Air Freight & Logistics
186
SDG 8: Target 8.4
Air Quality Air Quality N/A SASB TR-CL-120a TR Transportation TR-CL Cruise Lines
Business Model Reserves Valuation & Capital Expenditures N/A SASB EM-CO-420a EM Extractives & Minerals Processing EM-CO Coal Operations
Resilience
Reserves Valuation & Capital Expenditures N/A SASB EM-EP-420a EM Extractives & Minerals Processing EM-EP Oil & Gas – Exploration &
Production
End-Use Efficiency & Demand N/A SASB IF-EU-420a IF Infrastructure IF-EU Electric Utilities & Power
Generators
End-Use Efficiency N/A SASB IF-GU-420a IF Infrastructure IF-GU Gas Utilities & Distributors
Recycling & Resource Recovery N/A SASB IF-WM-420a IF Infrastructure IF-WM Waste Management
End-Use Efficiency N/A SASB IF-WU-420a IF Infrastructure IF-WU Water Utilities & Services
Impacts
Biodiversity Impacts N/A SASB EM-CM-160a EM Extractives & Minerals Processing EM-CM Construction Materials
Biodiversity Impacts N/A SASB EM-EP-160a EM Extractives & Minerals Processing EM-EP Oil & Gas – Exploration &
Production
Ecological Impacts N/A SASB EM-MD-160a EM Extractives & Minerals Processing EM-MD Oil & Gas – Midstream
Environmental Impacts of Project Development N/A SASB IF-EN-160a IF Infrastructure IF-EN Engineering & Construction
Services
Energy
Ecological Impacts of Project Development N/A SASB RR-ST-160a RR Renewable Resources & Alternative RR-ST Solar Technology & Project
Energy Developers
187
SDG 8: Target 8.4
Ecological Ecological Impacts N/A SASB TR-MT-160a TR Transportation TR-MT Marine Transportation
Impacts
Energy a. Total fuel consumption within the organization from non-renewable sources, in N/A GRI 302-1
joules or multiples, and including fuel types used.
b. Total fuel consumption within the organization from renewable sources, in
i. electricity sold
ii. heating sold
iii. cooling sold
iv. steam sold
Energy consumption outside of the organization, in joules or multiples. N/A GRI 302-2-a
Amount of reductions in energy consumption achieved as a direct result of N/A GRI 302-4-a
conservation and efficiency initiatives, in joules or multiples.
Reductions in energy requirements of sold products and services achieved during N/A GRI 302-5-a
the reporting period, in joules or multiples.
Energy Energy Management in Manufacturing N/A SASB CG-BF-130a CG Consumer Goods CG-BF Building Products &
Management Furnishings
Energy Management in Retail & Distribution N/A SASB CG-MR-130a CG Consumer Goods CG-MR Multiline and Specialty
Retailers & Distributors
Energy Management N/A SASB EM-CM-130a EM Extractives & Minerals Processing EM-CM Construction Materials
Energy Management N/A SASB EM-IS-130a EM Extractives & Minerals Processing EM-IS Iron & Steel Producers
Energy Management N/A SASB EM-MM-130a EM Extractives & Minerals Processing EM-MM Metals & Mining
Energy Management N/A SASB FB-AG-130a FB Food & Beverage FB-AG Agricultural Products
Energy Management N/A SASB FB-AB-130a FB Food & Beverage FB-AB Alcoholic Beverages
Distributors
188
SDG 8: Target 8.4
Energy Energy Management N/A SASB FB-MP-130a FB Food & Beverage FB-MP Meat, Poultry & Dairy
Management
Energy Management N/A SASB FB-NB-130a FB Food & Beverage FB-NB Non-Alcoholic Beverages
Energy Management N/A SASB HC-DY-130a HC Health Care HC-DY Health Care Delivery
Energy Management N/A SASB IF-WU-130a IF Infrastructure IF-WU Water Utilities & Services
Energy Management N/A SASB RR-FC-130a RR Renewable Resources & Alternative RR-FC Fuel Cells & Industrial
Energy Batteries
Energy Management N/A SASB RR-PP-130a RR Renewable Resources & Alternative RR-PP Pulp & Paper Products
Energy
Energy Management in Manufacturing N/A SASB RR-ST-130a RR Renewable Resources & Alternative RR-ST Solar Technology & Project
Energy Developers
Energy Management N/A SASB RT-AE-130a RT Resource Transformation RT-AE Aerospace & Defense
Energy Management N/A SASB RT-CH-130a RT Resource Transformation RT-CH Chemicals
Energy Management N/A SASB RT-CP-130a RT Resource Transformation RT-CP Containers & Packaging
Energy Management N/A SASB RT-EE-130a RT Resource Transformation RT-EE Electrical & Electronic
Equipment
Energy Management N/A SASB RT-IG-130a RT Resource Transformation RT-IG Industrial Machinery &
Goods
Energy Management N/A SASB SV-CA-130a SV Services SV-CA Casinos & Gaming
Environmental Footprint of Hardware Infrastructure N/A SASB TC-IM-130a TC Technology & Communications TC-IM Internet Media & Services
Energy Management in Manufacturing N/A SASB TC-SC-130a TC Technology & Communications TC-SC Semiconductors
Environmental Footprint of Hardware Infrastructure N/A SASB TC-SI-130a TC Technology & Communications TC-SI Software & IT Services
Environmental Footprint of Operations N/A SASB TC-TL-130a TC Technology & Communications TC-TL Telecommunication
Services
Environment E1, Does the company have a formal policy on the following environmental N/A UN Global Compact -
topics? 2022 Communication on
Progress
189
SDG 8: Target 8.4
Environment E1,1, For each environmental policy, is it: N/A UN Global Compact -
Progress
stakeholders or their legitimate representatives in relation to the following 2022 Communication on
environmental issues? Progress
E21, Briefly describe practical actions the company has taken during the reporting N/A UN Global Compact -
period and/or plans to take to implement the environment principles, including 2022 Communication on
any challenges faced and actions taken towards prevention and/or remediation, Progress
Progress
E4,1, For each environmental topic in which the company sets timebound goals / N/A UN Global Compact -
targets, what kind of targets has the company set? 2022 Communication on
Progress
targets, how is progress against target / goal tracked? 2022 Communication on
Progress
Progress
Extended The amount of product or waste covered by Extended Producer Responsibility Tons Development of Guidance
Producer on Extended Producer
Responsibility Responsibility (EPR)
GHG Emissions Greenhouse Gas Emissions N/A SASB EM-CO-110a EM Extractives & Minerals Processing EM-CO Coal Operations
Greenhouse Gas Emissions N/A SASB EM-CM-110a EM Extractives & Minerals Processing EM-CM Construction Materials
Greenhouse Gas Emissions N/A SASB EM-IS-110a EM Extractives & Minerals Processing EM-IS Iron & Steel Producers
Greenhouse Gas Emissions N/A SASB EM-MM-110a EM Extractives & Minerals Processing EM-MM Metals & Mining
Greenhouse Gas Emissions N/A SASB EM-EP-110a EM Extractives & Minerals Processing EM-EP Oil & Gas – Exploration &
Production
Greenhouse Gas Emissions N/A SASB EM-MD-110a EM Extractives & Minerals Processing EM-MD Oil & Gas – Midstream
Greenhouse Gas Emissions N/A SASB EM-RM-110a EM Extractives & Minerals Processing EM-RM Oil & Gas – Refining &
Marketing
Emissions Reduction Services & Fuels Management N/A SASB EM-SV-110a EM Extractives & Minerals Processing EM-SV Oil & Gas – Services
190
SDG 8: Target 8.4
GHG Emissions Greenhouse Gas Emissions N/A SASB FB-AG-110a FB Food & Beverage FB-AG Agricultural Products
Air Emissions from Refrigeration N/A SASB FB-FR-110b FB Food & Beverage FB-FR Food Retailers &
Distributors
Fleet Fuel Management N/A SASB FB-FR-110a FB Food & Beverage FB-FR Food Retailers &
Distributors
Greenhouse Gas Emissions N/A SASB FB-MP-110a FB Food & Beverage FB-MP Meat, Poultry & Dairy
Fleet Fuel Management N/A SASB FB-NB-110a FB Food & Beverage FB-NB Non-Alcoholic Beverages
Fleet Fuel Management N/A SASB HC-DI-110a HC Health Care HC-DI Health Care Distributors
Greenhouse Gas Emissions & Energy Resource Planning N/A SASB IF-EU-110a IF Infrastructure IF-EU Electric Utilities & Power
Generators
Fleet Fuel Management N/A SASB IF-WM-110b IF Infrastructure IF-WM Waste Management
Greenhouse Gas Emissions N/A SASB IF-WM-110a IF Infrastructure IF-WM Waste Management
Greenhouse Gas Emissions N/A SASB RR-PP-110a RR Renewable Resources & Alternative RR-PP Pulp & Paper Products
Energy
Greenhouse Gas Emissions N/A SASB RT-CH-110a RT Resource Transformation RT-CH Chemicals
Greenhouse Gas Emissions N/A SASB RT-CP-110a RT Resource Transformation RT-CP Containers & Packaging
Greenhouse Gas Emissions N/A SASB TC-SC-110a TC Technology & Communications TC-SC Semiconductors
Greenhouse Gas Emissions N/A SASB TR-AF-110a TR Transportation TR-AF Air Freight & Logistics
Greenhouse Gas Emissions N/A SASB TR-AL-110a TR Transportation TR-AL Airlines
Greenhouse Gas Emissions N/A SASB TR-CL-110a TR Transportation TR-CL Cruise Lines
Greenhouse Gas Emissions N/A SASB TR-MT-110a TR Transportation TR-MT Marine Transportation
Greenhouse Gas Emissions N/A SASB TR-RA-110a TR Transportation TR-RA Rail Transportation
Greenhouse Gas Emissions N/A SASB TR-RO-110a TR Transportation TR-RO Road Transportation
Impact on Trends in Ecological Footprint and/or related concepts N/A Quick guide to the Aichi
biodiversity and Biodiversity Targets
ecosystems
Ecological limits assessed in terms of sustainable production and consumption N/A Quick guide to the Aichi
Material Trends in production per input N/A Quick guide to the Aichi
efficiency Biodiversity Targets
Trends in proportion of products derived from sustainable sources N/A Quick guide to the Aichi
191
SDG 8: Target 8.4
Materials Total weight or volume of materials that are used to produce and package the N/A GRI 301-1-a
organization’s primary products and services during the reporting period, by:
i. Non-renewable materials used;
ii. Renewable materials used.
Percentage of recycled input materials used to manufacture the organization’s N/A GRI 301-2-a
primary products and services.
a. Percentage of reclaimed products and their packaging materials for each N/A GRI 301-3
product category.
b. How the data for this disclosure have been collected.
Materials Raw Materials Sourcing N/A SASB CG-AA-440a CG Consumer Goods CG-AA Apparel, Accessories &
Sourcing & Footwear
Efficiency
Ingredient Sourcing N/A SASB FB-AG-440a FB Food & Beverage FB-AG Agricultural Products
Ingredient Sourcing N/A SASB FB-AB-440a FB Food & Beverage FB-AB Alcoholic Beverages
Animal & Feed Sourcing N/A SASB FB-MP-440a FB Food & Beverage FB-MP Meat, Poultry & Dairy
Ingredient Sourcing N/A SASB FB-NB-440a FB Food & Beverage FB-NB Non-Alcoholic Beverages
Water Supply Resilience N/A SASB IF-WU-440a IF Infrastructure IF-WU Water Utilities & Services
Materials Sourcing N/A SASB RR-FC-440a RR Renewable Resources & Alternative RR-FC Fuel Cells & Industrial
Energy Batteries
Materials Sourcing N/A SASB RR-ST-440a RR Renewable Resources & Alternative RR-ST Solar Technology & Project
Energy Developers
Materials Efficiency N/A SASB RR-WT-440b RR Renewable Resources & Alternative RR-WT Wind Technology &
Materials Sourcing N/A SASB RR-WT-440a RR Renewable Resources & Alternative RR-WT Wind Technology &
Materials Sourcing N/A SASB RT-AE-440a RT Resource Transformation RT-AE Aerospace & Defense
Materials Sourcing N/A SASB RT-EE-440a RT Resource Transformation RT-EE Electrical & Electronic
Equipment
Materials Sourcing N/A SASB RT-IG-440a RT Resource Transformation RT-IG Industrial Machinery &
Goods
Remanufacturing Design & Services N/A SASB RT-IG-440b RT Resource Transformation RT-IG Industrial Machinery &
Goods
Materials Sourcing N/A SASB TC-ES-440a TC Technology & Communications TC-ES Electronic Manufacturing
Services & Original Design
Manufacturing
192
SDG 8: Target 8.4
Materials Materials Sourcing N/A SASB TC-HW-440a TC Technology & Communications TC-HW Hardware
Sourcing &
Materials Sourcing N/A SASB TC-SC-440a TC Technology & Communications TC-SC Semiconductors
Efficiency
Product End-of-life Management N/A SASB TC-TL-440a TC Technology & Communications TC-TL Telecommunication
Services
Materials Efficiency N/A SASB TR-AP-440b TR Transportation TR-AP Auto Parts
Materials Sourcing N/A SASB TR-AP-440a TR Transportation TR-AP Auto Parts
Materials Efficiency & Recycling N/A SASB TR-AU-440b TR Transportation TR-AU Automobiles
Materials Sourcing N/A SASB TR-AU-440a TR Transportation TR-AU Automobiles
Product Design Product Lifecycle Environmental Impacts N/A SASB CG-AM-410a CG Consumer Goods CG-AM Appliance Manufacturing
& Lifecycle
Product Lifecycle Environmental Impacts N/A SASB CG-BF-410a CG Consumer Goods CG-BF Building Products &
Management
Furnishings
Product Packaging & Distribution N/A SASB CG-EC-410a CG Consumer Goods CG-EC E-Commerce
Packaging Lifecycle Management N/A SASB CG-HP-410a CG Consumer Goods CG-HP Household & Personal
Products
Products
Product Sourcing, Packaging & Marketing N/A SASB CG-MR-410a CG Consumer Goods CG-MR Multiline and Specialty
Product Innovation N/A SASB EM-CM-410a EM Extractives & Minerals Processing EM-CM Construction Materials
Product Specifications & Clean Fuel Blends N/A SASB EM-RM-410a EM Extractives & Minerals Processing EM-RM Oil & Gas – Refining &
Marketing
Incorporation of Environmental, Social, and Governance Factors in Investment N/A SASB FN-AC-410a FN Financials FN-AC Asset Management &
Management & Advisory Custody Activities
Incorporation of Environmental, Social, and Governance Factors in Credit N/A SASB FN-CB-410a FN Financials FN-CB Commercial Banks
Analysis
Incorporation of Environmental, Social, and Governance Factors in Investment N/A SASB FN-IN-410a FN Financials FN-IN Insurance
Management
Policies Designed to Incentivize Responsible Behavior N/A SASB FN-IN-410b FN Financials FN-IN Insurance
Incorporation of Environmental, Social, and Governance Factors in Investment N/A SASB FN-IB-410a FN Financials FN-IB Investment Banking &
Banking & Brokerage Activities Brokerage
Promoting Transparent & Efficient Capital Markets N/A SASB FN-EX-410a FN Financials FN-EX Security & Commodity
Exchanges
Packaging Lifecycle Management N/A SASB FB-AB-410a FB Food & Beverage FB-AB Alcoholic Beverages
Packaging Lifecycle Management N/A SASB FB-NB-410a FB Food & Beverage FB-NB Non-Alcoholic Beverages
193
SDG 8: Target 8.4
Product Design Packaging Lifecycle Management N/A SASB FB-PF-410a FB Food & Beverage FB-PF Processed Foods
& Lifecycle
Product Lifecycle Management N/A SASB HC-DI-410a HC Health Care HC-DI Health Care Distributors
Management
Product Design & Lifecycle Management N/A SASB HC-MS-410a HC Health Care HC-MS Medical Equipment &
Supplies
Climate Impacts of Business Mix N/A SASB IF-EN-410b IF Infrastructure IF-EN Engineering & Construction
Services
Lifecycle Impacts of Buildings & Infrastructure N/A SASB IF-EN-410a IF Infrastructure IF-EN Engineering & Construction
Services
Community Impacts of New Developments N/A SASB IF-HB-410b IF Infrastructure IF-HB Home Builders
Design for Resource Efficiency N/A SASB IF-HB-410a IF Infrastructure IF-HB Home Builders
Management of Tenant Sustainability Impacts N/A SASB IF-RE-410a IF Infrastructure IF-RE Real Estate
Sustainability Services N/A SASB IF-RS-410a IF Infrastructure IF-RS Real Estate Services
Lifecycle Emissions Balance N/A SASB RR-BI-410a RR Renewable Resources & Alternative RR-BI Biofuels
Energy
Product Efficiency N/A SASB RR-FC-410a RR Renewable Resources & Alternative RR-FC Fuel Cells & Industrial
Energy Batteries
Product End-of-life Management N/A SASB RR-FC-410b RR Renewable Resources & Alternative RR-FC Fuel Cells & Industrial
Energy Batteries
Management of Energy Infrastructure Integration & Related Regulations N/A SASB RR-ST-410a RR Renewable Resources & Alternative RR-ST Solar Technology & Project
Energy Developers
Product End-of-life Management N/A SASB RR-ST-410b RR Renewable Resources & Alternative RR-ST Solar Technology & Project
Energy Developers
Ecological Impacts of Project Development N/A SASB RR-WT-410a RR Renewable Resources & Alternative RR-WT Wind Technology &
Fuel Economy & Emissions in Use-phase N/A SASB RT-AE-410a RT Resource Transformation RT-AE Aerospace & Defense
Product Design for Use-phase Efficiency N/A SASB RT-CH-410a RT Resource Transformation RT-CH Chemicals
Product Lifecycle Management N/A SASB RT-CP-410a RT Resource Transformation RT-CP Containers & Packaging
Product Lifecycle Management N/A SASB RT-EE-410a RT Resource Transformation RT-EE Electrical & Electronic
Equipment
Fuel Economy & Emissions in Use-phase N/A SASB RT-IG-410a RT Resource Transformation RT-IG Industrial Machinery &
Goods
194
SDG 8: Target 8.4
Product Design Product Lifecycle Management N/A SASB TC-ES-410a TC Technology & Communications TC-ES Electronic Manufacturing
& Lifecycle Services & Original Design
Management Manufacturing
Product Lifecycle Management N/A SASB TC-HW-410a TC Technology & Communications TC-HW Hardware
Product Lifecycle Management N/A SASB TC-SC-410a TC Technology & Communications TC-SC Semiconductors
Design for Fuel Efficiency N/A SASB TR-AP-410a TR Transportation TR-AP Auto Parts
Fuel Economy & Use-phase Emissions N/A SASB TR-AU-410a TR Transportation TR-AU Automobiles
Fleet Fuel Economy & Utilization N/A SASB TR-CR-410a TR Transportation TR-CR Car Rental & Leasing
Supply Chain Environmental Impacts in the Supply Chain N/A SASB CG-AA-430a CG Consumer Goods CG-AA Apparel, Accessories &
Management Footwear
Wood Supply Chain Management N/A SASB CG-BF-430a CG Consumer Goods CG-BF Building Products &
Furnishings
Environmental & Social Impacts of Palm Oil Supply Chain N/A SASB CG-HP-430a CG Consumer Goods CG-HP Household & Personal
Products
Supply Chain Management N/A SASB EM-IS-430a EM Extractives & Minerals Processing EM-IS Iron & Steel Producers
Environmental & Social Impacts of Ingredient Supply Chain N/A SASB FB-AG-430a FB Food & Beverage FB-AG Agricultural Products
Environmental & Social Impacts of Ingredient Supply Chain N/A SASB FB-AB-430a FB Food & Beverage FB-AB Alcoholic Beverages
Distributors
Environmental & Social Impacts of Animal Supply Chain N/A SASB FB-MP-430a FB Food & Beverage FB-MP Meat, Poultry & Dairy
Environmental & Social Impacts of Ingredient Supply Chain N/A SASB FB-NB-430a FB Food & Beverage FB-NB Non-Alcoholic Beverages
Sourcing & Environmental Impacts of Feedstock Production N/A SASB RR-BI-430a RR Renewable Resources & Alternative RR-BI Biofuels
Energy
Supply Chain Management N/A SASB RR-PP-430a RR Renewable Resources & Alternative RR-PP Pulp & Paper Products
Energy
Supply Chain Management N/A SASB RT-CP-430a RT Resource Transformation RT-CP Containers & Packaging
Supply Chain Management N/A SASB TR-AF-430a TR Transportation TR-AF Air Freight & Logistics
Waste Actions, including circularity measures, taken to prevent waste generation in the N/A GRI 306-2-a
organization’s own activities and upstream and downstream in its value chain, and
to manage significant impacts from waste generated.
195
SDG 8: Target 8.4
Waste & Waste Management N/A SASB EM-CO-150a EM Extractives & Minerals Processing EM-CO Coal Operations
Hazardous
Waste Management N/A SASB EM-CM-150a EM Extractives & Minerals Processing EM-CM Construction Materials
Materials
Management Waste Management N/A SASB EM-IS-150a EM Extractives & Minerals Processing EM-IS Iron & Steel Producers
Waste & Hazardous Materials Management N/A SASB EM-MM-150a EM Extractives & Minerals Processing EM-MM Metals & Mining
Hazardous Materials Management N/A SASB EM-RM-150a EM Extractives & Minerals Processing EM-RM Oil & Gas – Refining &
Marketing
Chemicals Management N/A SASB EM-SV-150a EM Extractives & Minerals Processing EM-SV Oil & Gas – Services
Food Waste Management N/A SASB FB-FR-150a FB Food & Beverage FB-FR Food Retailers &
Distributors
Food & Packaging Waste Management N/A SASB FB-RN-150a FB Food & Beverage FB-RN Restaurants
Waste Management N/A SASB HC-DY-150a HC Health Care HC-DY Health Care Delivery
Coal Ash Management N/A SASB IF-EU-150a IF Infrastructure IF-EU Electric Utilities & Power
Generators
Hazardous Waste Management N/A SASB RR-ST-150a RR Renewable Resources & Alternative RR-ST Solar Technology & Project
Energy Developers
Equipment
Waste Management N/A SASB TC-ES-150a TC Technology & Communications TC-ES Electronic Manufacturing
Manufacturing
Waste Management N/A SASB TC-SC-150a TC Technology & Communications TC-SC Semiconductors
Water & Water Management N/A SASB CG-HP-140a CG Consumer Goods CG-HP Household & Personal
Wastewater Products
Management
Water Management N/A SASB EM-CO-140a EM Extractives & Minerals Processing EM-CO Coal Operations
Water Management N/A SASB EM-CM-140a EM Extractives & Minerals Processing EM-CM Construction Materials
Water Management N/A SASB EM-IS-140a EM Extractives & Minerals Processing EM-IS Iron & Steel Producers
196
SDG 8: Target 8.4
Water & Water Management N/A SASB EM-EP-140a EM Extractives & Minerals Processing EM-EP Oil & Gas – Exploration &
Wastewater Production
Management
Water Management N/A SASB EM-RM-140a EM Extractives & Minerals Processing EM-RM Oil & Gas – Refining &
Marketing
Water Management Services N/A SASB EM-SV-140a EM Extractives & Minerals Processing EM-SV Oil & Gas – Services
Water Management N/A SASB FB-AB-140a FB Food & Beverage FB-AB Alcoholic Beverages
Water Management N/A SASB FB-NB-140a FB Food & Beverage FB-NB Non-Alcoholic Beverages
Generators
Distribution Network Efficiency N/A SASB IF-WU-140a IF Infrastructure IF-WU Water Utilities & Services
Energy
Water Management N/A SASB RR-PP-140a RR Renewable Resources & Alternative RR-PP Pulp & Paper Products
Energy
Water Management in Manufacturing N/A SASB RR-ST-140a RR Renewable Resources & Alternative RR-ST Solar Technology & Project
Energy Developers
Water Management N/A SASB TC-ES-140a TC Technology & Communications TC-ES Electronic Manufacturing
Manufacturing
Water Report for operations and estimate & report for upstream and downstream supply Liters WEF Toward Common
efficiency chain, where material, on: Metrics and Consistent
– mega-litres of fresh water consumed (withdrawals minus discharges of equal Reporting of Sustainable
quality) in water-stressed areas. Value Creation
197
SDG 8: Target 8.4
Water Water performance in the value chain N/A CEO Water Mandate's
efficiency Corporate Water Disclosure
Guidelines

Guidelines
Location-specific data: Water intensity Liters CEO Water Mandate's

per Corporate Water Disclosure
product Guidelines
or other
basic
units
Possible Gaps
• Promote sustainable consumption and lifestyles
• Energy, water and material efficiency and environmental footprint in supply chain
• Circular business models
IAEG-SDG indicators
Indicators Units
8.2.1 Annual growth rate of real GDP per employed person N/A
198
SDG 8: Target 8.5
Target 8.5
By 2030, achieve full and productive employment and decent work for all women and men,
including for young people and persons with disabilities, and equal pay for work of equal
value
Sources
Examples of relevant UN Conventions and other UDHR, ICESCR, ICCPR, ICERD, CEDAW, CRPD, ICRMW, UNDRIP, UNGP, ILO MNE Declaration,
key international agreements Fundamental Principles and Rights at Work ILO C001,ILO C087, ILO C098, ILO C095, ILO C100, ILO C102,
ILO C111, ILO C121, ILO C122, ILO C130, ILO C131, ILO C135, ILO C144, ILO C154, ILO C156, ILO C168,
ILO C173, ILO C183, ILO R090, ILO R111, ILO R116, ILO R122, ILO R163, ILO R165, ILO R169, ILO R180,
Publications and other resources on Business 12, 14, 30, 33, 36, 37, 72, 78, 88, 90, 97, 103, 116
and the SDGs
Disclosures 8.54
Diversity a. Percentage of individuals within the organization’s governance bodies in each of the N/A GRI 405-1
and Equal following diversity categories:
b. Percentage of employees per employee category in each of the following diversity
categories:
i. Gender;
Ratio of the basic salary and remuneration of women to men for each employee category, N/A GRI 405-2-b
by significant locations of operation.
Engagement,
Diversity &
Workforce Diversity & Inclusion N/A SASB CG-MR-330a CG Consumer Goods CG-MR Multiline and
Inclusion
Distributors
Activities
4. For indicators related to freedom of association, labor relations/management, or labor practices in the supply chain, please refer to relevant indicators in 8.8.
199
SDG 8: Target 8.5
Employee Employee Diversity & Inclusion N/A SASB FN-IB-330a FN Financials FN-IB Investment Banking
Engagement, & Brokerage
Diversity &
Employee Recruitment, Development & Retention N/A SASB HC-BP-330a HC Health Care HC-BP Biotechnology &
Inclusion
Pharmaceuticals
Delivery
Marketing
Commercial Services
Communications
Recruiting & Managing a Global & Skilled Workforce N/A SASB TC-SC-330a TC Technology & TC-SC Semiconductors
Communications
Employment Managing job insecurity as perceived (by the employee) or attributed (by researchers) Example metrics: Culture of Health for
and workforce # of employees laid Business (COH4B)
off in the past year framework by GRI and Robert
Notice given Wood Johnson Foundation
to employees/
representatives
prior to significant
operational
changes
Managing inequality, discrimination and diversity, including disability Example metrics: Culture of Health for
% of employees Business (COH4B)
per employee framework by GRI and Robert
category by Wood Johnson Foundation
gender, age group,
of diversity
# of incidents of
discrimination
% of employees
with disabilities
Total direct full-time jobs generated as a result of the initiative. # of full time jobs BCtA indicators
created
200
SDG 8: Target 8.5
Employment Number of FTE equivalent jobs generated within the value chain of the company, as # of full time BCtA indicators
and workforce suppliers, producers or distributors. jobs created
Explicitly recognize job security and permanent contracts for precarious work N/A Behind the Brands scorecard
indicator w1.2.2
Total number of permanent vs temporary workers (m/w) along the value chain. Number by gender UN Global Compact-Oxfam
Poverty Footprint PF - 2.1
Considering contractual workers only, the approximate proportion of those who are % UN Global Compact-Oxfam
employed on an annual basis, on a seasonal basis, on a daily basis, and on a piece/ Poverty Footprint PF - 2.1
task basis.
Total number of employment, and disaggregate by female and male Number and % World Bank WDI (adapted)
Total number of informal employment, and disaggregate by female and male Number and % World Bank WDI (adapted)
Total number of self-employed, and disaggregate by female and male Number and % World Bank WDI (adapted)
Total number and rate of new employee hires during the reporting period, by age group, Number and % WEF Toward Common
gender and region. Metrics and Consistent
Value Creation (based on
GRI Standard 401-1)
Total number and rate of employee turnover during the reporting period, by age group, Number and % WEF Toward Common
gender and region. Metrics and Consistent
GRI Standard 401-1)
Require suppliers to provide healthy working conditions and accommodation N/A Behind the Brands scorecard
indicator w4.1.10
Require suppliers to ensure job security and permanent contracts for workers N/A Behind the Brands scorecard
indicator w4.1.7
Require, or take measures to support, suppliers to pay workers a living wages N/A Behind the Brands scorecard
indicator w4.2.1
Does the Company system's business relationships (of those interviewed) perceive the N/A UN Global Compact-Oxfam
Company system's governance standards to be fair and transparent (on agreed terms of Poverty Footprint PF - 9.8
trade, quality standards, and price structure that are shared between actors in the value
chain) so that suppliers can inform workers on wages, employment conditions, and the
security of their job in the medium term?
Governance Total number of employees by employment contract (permanent and temporary), by N/A GRI 102-8-a
and Strategy gender.
201
SDG 8: Target 8.5
Governance Total number of employees by employment contract (permanent and temporary), by N/A GRI 102-8-b
and Strategy region.
Total number of employees by employment type (full-time and part-time), by gender. N/A GRI 102-8-c
Whether a significant portion of the organization’s activities are performed by workers who N/A GRI 102-8-d
are not employees. If applicable, a description of the nature and scale of work performed
by workers who are not employees.
Disclosure 2-7 Employees N/A GRI 2-7-a

a. report the total number of employees, and a breakdown of this total by gender and by
region;
Disclosure 2-7 Employees N/A GRI 2-7-b

b. report the total number of:
i. permanent employees, and a breakdown by gender and by region;
ii. temporary employees, and a breakdown by gender and by region;
iii. non-guaranteed hours employees, and a breakdown by gender and by region;
iv. full-time employees, and a breakdown by gender and by region;
v. part-time employees, and a breakdown by gender and by region;
Disclosure 2-8 Workers who are not employees N/A GRI 2-8-a
a. report the total number of workers who are not employees and whose work is controlled
by the organization and describe:
i. the most common types of worker and their contractual relationship with the
organization;
ii. the type of work they perform;
G1, Does the Board / highest governance body or most senior executive of the company: N/A UN Global Compact - 2022
(Select all that apply) Communication on Progress
G12, Percentage of individuals within the company’s Board / highest governance body by: N/A UN Global Compact - 2022
202
SDG 8: Target 8.5
Governance G5, Does the company have a formal structure(s) (such as a cross-functional committee) N/A UN Global Compact - 2022
and Strategy to address each of the following sustainability topics? Communication on Progress
conduct,
environment, or anti-corruption? (Choose only one answer)
conduct,
Indirect a. Examples of significant identified indirect economic impacts of the organization, N/A GRI 203-2
Economic including positive and negative impacts.
Impacts b. Significance of the indirect economic impacts in the context of external benchmarks
and stakeholder
priorities, such as national and international standards, protocols, and policy agendas.
Labor L,13, Briefly describe practical actions the company has taken during the reporting period N/A UN Global Compact - 2022
and/or plans to take to implement the labour rights principles, including any challenges Communication on Progress
enabling remedy where it has caused or contributed to the adverse impact associated with Communication on Progress
the following labour rights issues?
203
SDG 8: Target 8.5
Labor L6, What is the percentage of employees covered under collective bargaining agreements? N/A UN Global Compact - 2022
L7, What is the percentage of employees in a trade union or other workers' organization? N/A UN Global Compact - 2022
a. Total number and rate of new employee hires during the reporting period, by age group, N/A GRI 401-1
gender and region.
b. Total number and rate of employee turnover during the reporting period, by age group,
gender and region.
Benefits which are standard for full-time employees of the organization but are not N/A GRI 401-2-a
provided to temporary or part-time employees, by significant locations of operation. These
include, as a minimum:
i. Life insurance;
ii. Health care;
iii. Disability and invalidity coverage;
iv. Parental leave;
v. Retirement provision;
vi. Stock ownership;
vii. Others.
c. Total number of employees that returned to work in the reporting period after parental
leave ended, by gender.
d. Total number of employees that returned to work after parental leave ended that were
still employed 12 months after their return to work, by gender.
Distributors
Labor Relations N/A SASB EM-CO-310a EM Extractives & Minerals EM-CO Coal Operations
Processing
Labor Relations N/A SASB EM-MM-310a EM Extractives & Minerals EM-MM Metals & Mining
Processing
Distributors
204
SDG 8: Target 8.5
Labor Practices Labor Practices N/A SASB IF-WM-310a IF Infrastructure IF-WM Waste
Management

& Original Design
Manufacturing

& Original Design
Manufacturing
Labor Practices N/A SASB TR-AF-310a TR Transportation TR-AF Air Freight &
Logistics
Labor Practices N/A SASB TR-AL-310a TR Transportation TR-AL Airlines
Labor Practices N/A SASB TR-AU-310a TR Transportation TR-AU Automobiles
Market a. When a significant proportion of employees are compensated based on wages subject N/A GRI 202-1
Presence to minimum wage rules, report the relevant ratio of the entry level wage by gender at
significant locations of operation to the minimum wage.
b. When a significant proportion of other workers (excluding employees) performing
the organization’s activities are compensated based on wages subject to minimum wage
rules, describe the actions taken to determine whether these workers are paid above the
minimum wage.
c. Whether a local minimum wage is absent or variable at significant locations of
operation, by gender. In circumstances in which different minimums can be used as a
reference, report which minimum wage is being used.
Percentage of senior management at significant locations of operation that are hired from N/A GRI 202-2-a
the local community.
No Does the Company system AND all major employers along the value chain have policies N/A UN Global Compact-Oxfam
discrimination stating that hiring, placement, remuneration, advancement, training, discipline, retirement, Poverty Footprint PF - 5.6
and termination decisions are based on objective factors and are not connected to gender,
age, nationality, ethnicity, sexuality, race, color, creed, caste, language, mental or physical
disabilities, etc.? If yes, how are the policies promoted internally by the Company system
and each major employer/organization?
Parental leave What is the business' policy on maternity, paternity and family leave length and entitlements N/A The Women's Empowerment
and to what extent does this go above the statutory provisions in the regulatory regime Principles: Reporting on
where the business is operating? Do these policies apply throughout the operations in Progress (aligned with GRI
each country? Are sex-disaggregated statistics kept and tracked? G4)
205
SDG 8: Target 8.5
Remuneration Providing employer- based health insurance Example metrics: Culture of Health for
and benefit % of employees Business (COH4B)
entitled to health framework by GRI and Robert
insurance benefits Wood Johnson Foundation
Employer
contribution to
health insurance
premium
Ratios of standard entry-level wage by gender, compared to local minimum wage for Ratio WEF Toward Common
specific categories of workers Metrics and Consistent
Value Creation
Explicitly recognize payment of living wage $ currency Behind the Brands scorecard
indicator w1.2.1
Working with others to improve wages by: using a certification scheme; membership of N/A Behind the Brands scorecard
any stakeholder group (ETI or SAI); commitment to constructive dialogue with the IUF indicator w3.4
Wage and salaried workers (female, male and total) % of employment World Bank WDI (adapted)
Ratio of the basic salary and remuneration of women to men for each employee category, Ratio WEF Toward Common
by significant locations of operation. Metrics and Consistent
GRI Standard 405-2)
Personal Products
Goods
Products
Beverages
Distributors
Dairy
206
SDG 8: Target 8.5
Supply Chain Environmental & Social Impacts of Ingredient Supply Chain N/A SASB FB-NB-430a FB Food & Beverage FB-NB Non-Alcoholic
Management Beverages
Communications
Supply Chain Management N/A SASB TR-AF-430a TR Transportation TR-AF Air Freight &
Logistics
i. Gender;
a. Type and scope of programs implemented and assistance provided to upgrade N/A GRI 404-2
employee skills.
Percentage of total employees by gender and by employee category who received a N/A GRI 404-3-a
regular performance and career development review during the reporting period.
Working hour Average working hours per week (m/w), including overtime Hours UN Global Compact-Oxfam
Approximate proportion of workers (m/w) working overtime on a regular basis % by gender UN Global Compact-Oxfam
(disaggregate data by permanent and temporary workers) Poverty Footprint PF - 3.4
Frequency of fatigue-related incidents in the workplace (m/w). Number of UN Global Compact-Oxfam

incidents in a Poverty Footprint PF - 3.4
period of time
Possible Gaps
• Dialogue with workers’ organization and strengthen labor institutions
• Cooperate with government and representative of workers to promote decent work and equal access to employment
IAEG-SDG indicators
Indicators Units
8.5.1 Average hourly earnings of female and male employees, by occupation, age and persons with $ currency
disabilities
8.5.2 Unemployment rate, by sex, age and persons with disabilities %
207
SDG 8: Target 8.6
Target 8.6
By 2020, substantially reduce the proportion of youth not in employment, education or
training
Sources
Examples of relevant UN Conventions and other UDHR, ICESCR, ILO MNE Declaration, Fundamental Principles and Rights at Work, ILO C111, ILO C142, ILO
key international agreements C168, ILO R195, Youth Forum Declaration 2016
and the SDGs
Disclosures 8.6
Access to work Number of digital accessibility solutions created N/A Global Investors for Sustainable Software & Services
opportunities Development Sector-Specific SDG-related
Metrics for Corporate Reporting
Number of learners under reskilling programs N/A Global Investors for Sustainable Software & Services
Development Sector-Specific SDG-related
Number of workers facilitated through digital platforms N/A Global Investors for Sustainable Software & Services
Education Number of learners from underserved communities N/A Global Investors for Sustainable Software & Services
Employment Managing job insecurity as perceived (by the employee) or attributed (by Example metrics: Culture of Health for Business (COH4B)
condition researchers) # of employees laid framework by GRI and Robert Wood
off in the past year Johnson Foundation
Notice given
to employees/
representatives
prior to significant
operational
changes
Total number and rate of new employee hires during the reporting period, by Number and % WEF Toward Common Metrics and
age group, gender and region. Consistent Reporting of Sustainable Value
Creation (based on GRI Standard 401-1)
208
SDG 8: Target 8.6
Labor a. Total number and rate of new employee hires during the reporting period, N/A GRI 401-1
by age group, gender and region.
b. Total number and rate of employee turnover during the reporting period, by
age group, gender and region.
Training and Employees with recent job training (past year / past 4 weeks) % ILO Decent Work Indicators EARN-7
development (adapted)
program
Youth violence: Extent of implementation of life-skills and social development N/A WHO Global Health Observatory indicator
programs (Violence prevention) (adapted)
Possible Gaps
• Equal opportunities for all employees
• Job-oriented or vocational education and training (VET), internship and entrepreneurship programs
• Inclusive hiring strategy
• Equal access to occupational development opportunities
• Participating in national programs for skills formation, lifelong training and development
IAEG-SDG indicators
Indicators Units
8.6.1 Proportion of youth (aged 15-24 years) not in education, employment or training % of youth (aged 15-24 years)
209
SDG 8: Target 8.7
Target 8.7
Take immediate and effective measures to eradicate forced labour, end modern slavery
and human trafficking and secure the prohibition and elimination of the worst forms of
child labour, including recruitment and use of child soldiers, and by 2025 end child labour
in all its forms
Sources
Examples of relevant UN Conventions and other UDHR, ICCPR, ICESCR, CTOC, UNGP, ILO MNE Declaration, Fundamental Principles and Rights at Work,
key international agreements ILO P029, ILO C029, ILO C105, ILO C138, ILO R146, ILO C182, ILO R190, ILO R203
Publications and other resources on Business 1, 12, 14, 30, 35, 43, 63, 88, 90, 97
and the SDGs
Disclosures 8.7
Child Labor a. Operations and suppliers considered to have significant risk for incidents of: N/A GRI 408-1
i. child labor;
b. Operations and suppliers considered to have significant risk for incidents of child labor either
in terms of:
i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.
c. Measures taken by the organization in the reporting period intended to contribute to the
effective abolition of child labor.
Children and Number and percentage of operations and suppliers considered to have significant risk of: a) Number WEF Toward Common Metrics and
young worker incidents of child labour, and b) incidents of forced labour, by type of operation and supplier, in and % Consistent Reporting of Sustainable
protection terms of countries or geographic areas with operations and suppliers considered at risk. Value Creation
Does the Company strongly enforce a policy/code that prevents employment of children by the N/A UN Global Compact-Oxfam Poverty
Company and through the supply chain? Footprint PF-15.5
Does the Company system have a mechanism in place to monitor for child labour in the supply N/A UN Global Compact-Oxfam Poverty
chain? If yes, explain the mechanism and process in place. Footprint 15.6
Elimination of Forced labour rate % ILO Decent Work Indicators ABOL-4

forced labor (adapted)
Forced labour rate among returned migrants % ILO Decent Work Indicators ABOL-5
(adapted)
210
SDG 8: Target 8.7
Forced of Operations and suppliers considered to have significant risk for incidents of forced or N/A GRI 409-1
Compulsory compulsory labor either in terms of:
Labor i. Type of operation (such as manufacturing plant) and supplier;
ii. Countries or geographic areas with operations and suppliers considered at risk.
Measures taken by the organization in the reporting period intended to contribute to the N/A GRI 409-1-b
elimination of all forms of forced or compulsory labor.
Governance G1, Does the Board / highest governance body or most senior executive of the company: (Select N/A UN Global Compact - 2022
and Strategy all that apply) Communication on Progress
concerns about the company’s conduct related to human rights, labour rights, environment, or Communication on Progress
anti-corruption?
211
SDG 8: Target 8.7
Human rights A.1 Policy commitments N/A Corporate Human Rights Benchmark Apparel Sector
A.1.1 Commitment to respect human rights Methodology 2021 For the Apparel
A.1.2 Commitment to respect the human rights of workers Sector
A.1.2.a ILO Declaration on Fundamental Principles and Rights at Work
A.1.2.b Health and safety and working hours
A.1.3 Commitment to respect human rights particularly relevant to the sector: Vulnerable groups
A.1.4 Commitment to remedy A.1.5 Commitment to respect the rights of human rights defenders
A.2 Board level accountability N/A Corporate Human Rights Benchmark Apparel Sector
A.2.1 Commitment from the top Methodology 2021 For the Apparel
A.2.2 Board responsibility Sector
A.2.3 Incentives and performance management
A.2.4 Business model strategy and risks
B.1 Embedding respect for human rights in company culture and management systems N/A Corporate Human Rights Benchmark Apparel Sector
B.1.1 Responsibility and resources for day-to-day human rights functions Methodology 2021 For the Apparel
B.1.2 Incentives and performance management Sector
B.1.3 Integration with enterprise risk management
B.1.4 Communication/dissemination of policy commitment(s)
B.1.4.a Workers and external stakeholders
B.1.4.b Business relationships
B.1.5 Training on human rights
B.1.6 Monitoring and corrective actions
B.1.7 Engaging and terminating business relationships
B.1.8 Approach to engaging with affected stakeholders
B.2 Human rights due diligence N/A Corporate Human Rights Benchmark Apparel Sector
B.2.1 Identifying human rights risks and impacts Methodology 2021 For the Apparel
B.2.2 Assessing human rights risks and impacts Sector
B.2.3 Integrating and acting on human rights risks and impact assessments
B.2.4 Tracking the effectiveness of actions to respond to human rights risks and impacts
B.2.5 Communicating on human rights impacts
C.1 Grievance mechanism(s) for workers N/A Corporate Human Rights Benchmark Apparel Sector
Methodology 2021 For the Apparel
Sector
C.2 Grievance mechanism(s) for external individuals and communities N/A Corporate Human Rights Benchmark Apparel Sector
Sector
C.3 Users are involved in the design and performance of the mechanism(s) N/A Corporate Human Rights Benchmark Apparel Sector
Sector
C.4 Procedures related to the grievance mechanism(s) are equitable, publicly available and N/A Corporate Human Rights Benchmark Apparel Sector
explained Methodology 2021 For the Apparel
Sector
212
SDG 8: Target 8.7
Human rights C.5 Prohibition of retaliation for raising complaints or concerns N/A Corporate Human Rights Benchmark Apparel Sector
Sector
C.6 Company involvement with state-based judicial and nonjudicial grievance mechanisms N/A Corporate Human Rights Benchmark Apparel Sector
Sector
C.7 Remedying adverse impacts N/A Corporate Human Rights Benchmark Apparel Sector
Sector
C.8 Communication on the effectiveness of grievance mechanism(s) and incorporating lessons N/A Corporate Human Rights Benchmark Apparel Sector
learned Methodology 2021 For the Apparel
Sector
D.2.1 Living wage N/A Corporate Human Rights Benchmark Apparel Sector
D.2.1.a Living wage (in own production or manufacturing operations) Methodology 2021 For the Apparel
D.2.1.b Living wage (in the supply chain) Sector
D.2.2 Aligning purchasing decisions with human rights
D.2.3 Mapping and disclosing the supply chain
D.2.4 Prohibition of child labour
D.2.4.a Age verification and corrective actions (in own production or manufacturing operations)
D.2.4.b Age verification and corrective actions (in the supply chain)
D.2.5 Prohibition of forced labour
D.2.5.a Recruitment fees and costs (in own production or manufacturing operations)
D.2.5.b Recruitment fees and costs (in the supply chain)
D.2.5.c Wage practices (in own production or manufacturing operations)
D.2.5.d Wage practices (in the supply chain)
D.2.5.e Restrictions on workers (in own production or manufacturing operations)
D.2.5.f Restrictions on workers (in the supply chain)
D.2.6 Freedom of association and collective bargaining
D.2.6.a Freedom of association and collective bargaining (in own production or manufacturing
operations)
D.2.6.b Freedom of association and collective bargaining (in the supply chain)
D.2.7 Health and safety
D.2.7.a Fatalities, lost days, injury, occupational disease rates (in own production or
manufacturing operations)
D.2.7.b Fatalities, lost days, injury, occupational disease rates (in the supply chain)
D.2.8 Women’s rights
D.2.8.a Women’s rights (in own production or manufacturing operations)
D.2.8.b Women’s rights (in the supply chain)
D.2.9 Working hours
D.2.9.a Working hours (in own production or manufacturing operations)
D.2.9.b Working hours (in the supply chain)
213
SDG 8: Target 8.7
Human rights E.1 The company has responded publicly to the allegation N/A Corporate Human Rights Benchmark Apparel Sector
Sector
E.2 The company has investigated and taken appropriate action N/A Corporate Human Rights Benchmark Apparel Sector
Sector
E.3 The company has engaged with affected stakeholders to provide for or cooperate in N/A Corporate Human Rights Benchmark Apparel Sector
remedy(ies) Methodology 2021 For the Apparel
Sector
Human rights N/A UNCTAD core SDG reporting

indicators D.2
HR1, Which of the following has the company identified as material human rights issues N/A UN Global Compact - 2022
issues]
HR8, Briefly describe practical actions the company has taken during the reporting period and/ N/A UN Global Compact - 2022
or plans to take to implement the human rights principles, including any challenges faced and Communication on Progress
214
SDG 8: Target 8.7
Human rights A.1 Policy commitments N/A Corporate Human Rights Benchmark Automotive Manufactoring
A.1.1 Commitment to respect human rights Methodology 2021 For the Automotive Sector
A.1.2 Commitment to respect the human rights of workers Manufactoring Sector
A.2 Board level accountability N/A Corporate Human Rights Benchmark Automotive Manufactoring
A.2.1 Commitment from the top Methodology 2021 For the Automotive Sector
A.2.2 Board responsibility Manufactoring Sector
B.1 Embedding respect for human rights in company culture and management systems N/A Corporate Human Rights Benchmark Automotive Manufactoring
B.1.1 Responsibility and resources for day-to-day human rights functions Methodology 2021 For the Automotive Sector
B.1.2 Incentives and performance management Manufactoring Sector
B.2 Human rights due diligence N/A Corporate Human Rights Benchmark Automotive Manufactoring
B.2.1 Identifying human rights risks and impacts Methodology 2021 For the Automotive Sector
B.2.2 Assessing human rights risks and impacts Manufactoring Sector
C.1 Grievance mechanism(s) for workers N/A Corporate Human Rights Benchmark Automotive Manufactoring
Methodology 2021 For the Automotive Sector
Manufactoring Sector
C.2 Grievance mechanism(s) for external individuals and communities N/A Corporate Human Rights Benchmark Automotive Manufactoring
C.3 Users are involved in the design and performance of the mechanism(s) N/A Corporate Human Rights Benchmark Automotive Manufactoring
C.4 Procedures related to the grievance mechanism(s) are equitable, publicly available and N/A Corporate Human Rights Benchmark Automotive Manufactoring
explained Methodology 2021 For the Automotive Sector
C.5 Prohibition of retaliation for raising complaints or concerns N/A Corporate Human Rights Benchmark Automotive Manufactoring
215
SDG 8: Target 8.7
Human rights C.6 Company involvement with state-based judicial and nonjudicial grievance mechanisms N/A Corporate Human Rights Benchmark Automotive Manufactoring
C.7 Remedying adverse impacts N/A Corporate Human Rights Benchmark Automotive Manufactoring
C.8 Communication on the effectiveness of grievance mechanism(s) and incorporating lessons N/A Corporate Human Rights Benchmark Automotive Manufactoring
learned Methodology 2021 For the Automotive Sector
D.5.1 Living wage N/A Corporate Human Rights Benchmark Automotive Manufactoring
D.5.1.a Living wage (in own production or manufacturing operations) Methodology 2021 For the Automotive Sector
D.5.1.b Living wage (in the supply chain) Manufactoring Sector
D.5.9 Working hours
D.5.10 Responsible sourcing of minerals
D.5.10.a. Responsible sourcing of minerals: Arrangements with suppliers and smelters/refiners in
the mineral resource supply chains
D.5.10.b. Responsible sourcing of minerals: Risk identification in mineral supply chains
D.5.10.c. Responsible sourcing of minerals: Risk management in the mineral supply chain
D.5.11 Responsible sourcing of materials
operations)
216
SDG 8: Target 8.7
Human rights E.1 The company has responded publicly to the allegation N/A Corporate Human Rights Benchmark Automotive Manufactoring
E.2 The company has investigated and taken appropriate action N/A Corporate Human Rights Benchmark Automotive Manufactoring
E.3 The company has engaged with affected stakeholders to provide for or cooperate in N/A Corporate Human Rights Benchmark Automotive Manufactoring
remedy(ies) Methodology 2021 For the Automotive Sector
A.1 Policy commitments N/A Corporate Human Rights Benchmark Extractive Sector
A.1.1 Commitment to respect human rights Methodology 2021 For the Extractive
A.2 Board level accountability N/A Corporate Human Rights Benchmark Extractive Sector
A.2.1 Commitment from the top Methodology 2021 For the Extractive
B.1 Embedding respect for human rights in company culture and management systems N/A Corporate Human Rights Benchmark Extractive Sector
B.1.1 Responsibility and resources for day-to-day human rights functions Methodology 2021 For the Extractive
B.2 Human rights due diligence N/A Corporate Human Rights Benchmark Extractive Sector
B.2.1 Identifying human rights risks and impacts Methodology 2021 For the Extractive
C.1 Grievance mechanism(s) for workers N/A Corporate Human Rights Benchmark Extractive Sector
Methodology 2021 For the Extractive
Sector
217
SDG 8: Target 8.7
Human rights C.2 Grievance mechanism(s) for external individuals and communities N/A Corporate Human Rights Benchmark Extractive Sector
Sector
C.3 Users are involved in the design and performance of the mechanism(s) N/A Corporate Human Rights Benchmark Extractive Sector
Sector
C.4 Procedures related to the grievance mechanism(s) are equitable, publicly available and N/A Corporate Human Rights Benchmark Extractive Sector
explained Methodology 2021 For the Extractive
Sector
C.5 Prohibition of retaliation for raising complaints or concerns N/A Corporate Human Rights Benchmark Extractive Sector
Sector
C.6 Company involvement with state-based judicial and nonjudicial grievance mechanisms N/A Corporate Human Rights Benchmark Extractive Sector
Sector
C.7 Remedying adverse impacts N/A Corporate Human Rights Benchmark Extractive Sector
Sector
C.8 Communication on the effectiveness of grievance mechanism(s) and incorporating lessons N/A Corporate Human Rights Benchmark Extractive Sector
learned Methodology 2021 For the Extractive
Sector
D.3.1 Living wage (in own extractive operations, which includes JVs) N/A Corporate Human Rights Benchmark Extractive Sector
D.3.2 Transparency and accountability (in own extractive operations, which includes JVs) Methodology 2021 For the Extractive
D.3.3 Freedom of association and collective bargaining (in own extractive operations, which Sector
includes JVs)
D.3.4 Health and safety: Fatalities, lost days, injury, occupational disease rates (in own extractive
operations, which includes JVs)
D.3.5 Indigenous peoples’ rights and free prior and informed consent (FPIC) (in own extractive
D.3.6 Land rights: Land acquisition (in own extractive operations, which includes JVs)
D.3.7 Security (in own extractive operations, which includes JVs)
D.3.8 Water and sanitation (in own extractive operations, which includes JVs)
D.3.9 Women’s rights (in own extractive operations, which includes JVs)
E.1 The company has responded publicly to the allegation N/A Corporate Human Rights Benchmark Extractive Sector
Sector
E.2 The company has investigated and taken appropriate action N/A Corporate Human Rights Benchmark Extractive Sector
Sector
E.3 The company has engaged with affected stakeholders to provide for or cooperate in N/A Corporate Human Rights Benchmark Extractive Sector
remedy(ies) Methodology 2021 For the Extractive
Sector
218
SDG 8: Target 8.7
Human rights A.1 Policy commitments N/A Corporate Human Rights Benchmark Food and Agricultural
A.1.1 Commitment to respect human rights Methodology 2021 For the Food and Sector
A.1.2 Commitment to respect the human rights of workers Agricultural Products Sector
A.2 Board level accountability N/A Corporate Human Rights Benchmark Food and Agricultural
A.2.1 Commitment from the top Methodology 2021 For the Food and Sector
A.2.2 Board responsibility Agricultural Products Sector
B.1 Embedding respect for human rights in company culture and management systems N/A Corporate Human Rights Benchmark Food and Agricultural
B.1.1 Responsibility and resources for day-to-day human rights functions Methodology 2021 For the Food and Sector
B.1.2 Incentives and performance management Agricultural Products Sector
B.1.8 Approach to engaging with affected stakeholdersº
B.2 Human rights due diligence N/A Corporate Human Rights Benchmark Food and Agricultural
B.2.1 Identifying human rights risks and impacts Methodology 2021 For the Food and Sector
B.2.2 Assessing human rights risks and impacts Agricultural Products Sector
C.1 Grievance mechanism(s) for workers N/A Corporate Human Rights Benchmark Food and Agricultural
Methodology 2021 For the Food and Sector
Agricultural Products Sector
C.2 Grievance mechanism(s) for external individuals and communities N/A Corporate Human Rights Benchmark Food and Agricultural
C.3 Users are involved in the design and performance of the mechanism(s) N/A Corporate Human Rights Benchmark Food and Agricultural
C.4 Procedures related to the grievance mechanism(s) are equitable, publicly available and N/A Corporate Human Rights Benchmark Food and Agricultural
explained Methodology 2021 For the Food and Sector
219
SDG 8: Target 8.7
Human rights C.5 Prohibition of retaliation for raising complaints or concerns N/A Corporate Human Rights Benchmark Food and Agricultural
C.6 Company involvement with state-based judicial and nonjudicial grievance mechanisms N/A Corporate Human Rights Benchmark Food and Agricultural
C.7 Remedying adverse impacts N/A Corporate Human Rights Benchmark Food and Agricultural
C.8 Communication on the effectiveness of grievance mechanism(s) and incorporating lessons N/A Corporate Human Rights Benchmark Food and Agricultural
learned Methodology 2021 For the Food and Sector
D.1.1 Living wage N/A Corporate Human Rights Benchmark Food and Agricultural
D.2.1.a Living wage (in own production or manufacturing operations) Methodology 2021 For the Food and Sector
D.2.1.b Living wage (in the supply chain) Agricultural Products Sector
operations)
(...)
220
SDG 8: Target 8.7
continued D.1.7.a Fatalities, lost days, injury, occupational disease rates (in own production or
D.1.8 Land rights
D.1.8.a Land acquisition (in own production or manufacturing operations)
D.1.8.b Land acquisition (in the supply chain)
D.1.9 Water and sanitation
D.1.9.a Water and sanitation (in own production or manufacturing operations)
D.1.9.b Water and sanitation (in the supply chain)
D.1.10.a Women’s rights (in own production or manufacturing operations
Human rights E.1 The company has responded publicly to the allegation N/A Corporate Human Rights Benchmark Food and Agricultural
E.2 The company has investigated and taken appropriate action N/A Corporate Human Rights Benchmark Food and Agricultural
E.3 The company has engaged with affected stakeholders to provide for or cooperate in N/A Corporate Human Rights Benchmark Food and Agricultural
remedy(ies) Methodology 2021 For the Food and Sector
A.1 Policy commitments N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
A.1.1 Commitment to respect human rights Methodology 2021 For the ICT
A.1.2 Commitment to respect the human rights of workers Manufacturing Sector
A.2 Board level accountability N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
A.2.1 Commitment from the top Methodology 2021 For the ICT
A.2.2 Board responsibility Manufacturing Sector
B.1 Embedding respect for human rights in company culture and management systems N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
B.1.1 Responsibility and resources for day-to-day human rights functions Methodology 2021 For the ICT
B.1.2 Incentives and performance management Manufacturing Sector
221
SDG 8: Target 8.7
Human rights B.2 Human rights due diligence N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
B.2.1 Identifying human rights risks and impacts Methodology 2021 For the ICT
B.2.2 Assessing human rights risks and impacts Manufacturing Sector
C.1 Grievance mechanism(s) for workers N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
Methodology 2021 For the ICT
Manufacturing Sector
C.2 Grievance mechanism(s) for external individuals and communities N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
C.3 Users are involved in the design and performance of the mechanism(s) N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
C.4 Procedures related to the grievance mechanism(s) are equitable, publicly available and N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
explained Methodology 2021 For the ICT
C.5 Prohibition of retaliation for raising complaints or concerns N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
C.6 Company involvement with state-based judicial and nonjudicial grievance mechanisms N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
C.7 Remedying adverse impacts N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
C.8 Communication on the effectiveness of grievance mechanism(s) and incorporating lessons N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
learned Methodology 2021 For the ICT
D.4.1 Living wage N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
D.4.1.a Living wage (in own production or manufacturing operations) Methodology 2021 For the ICT
D.4.1.b Living wage (in the supply chain) Manufacturing Sector
(...)
222
SDG 8: Target 8.7
continued D.4.5.a Recruitment fees and costs (in own production or manufacturing operations) N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
D.4.5.b Recruitment fees and costs (in the supply chain) Methodology 2021 For the ICT
D.4.5.c Wage practices (in own production or manufacturing operations) Manufacturing Sector
operations)
D.4.9 Working hours
D.4.9.a. Working hours (own production or manufacturing operations)
D.4.9.b. Working hours (in the supply chain)
D.4.10.a. Arrangements with suppliers and smelters/refiners in the mineral resource supply
chains
D.4.10.b. Risk identification and responses in mineral supply chains
D.4.10.c. Reporting on responsible sourcing of minerals
Human rights E.1 The company has responded publicly to the allegation N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
E.2 The company has investigated and taken appropriate action N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
E.3 The company has engaged with affected stakeholders to provide for or cooperate in N/A Corporate Human Rights Benchmark ICT Manufacturing Sector
remedy(ies) Methodology 2021 For the ICT
POLICY COMMITMENT N/A UN Guiding Principles Reporting

What does the company say publicly about its commitment to respect human rights? Framework A1
A1.1 How has the public commitment been developed?
A1.2 Whose human rights does the public commitment address?
A1.3 How is the public commitment disseminated?
223
SDG 8: Target 8.7
Human rights EMBEDDING RESPECT FOR HUMAN RIGHTS N/A UN Guiding Principles Reporting
How does the company demonstrate the importance it attaches to the implementation of its Framework A2
human rights commitment?
A2.1 How is day-to-day responsibility for human rights performance organized within the
company, and why?
A2.2 What kinds of human rights issues are discussed by senior management and by the Board,
and why?
A2.3 How are employees and contract workers made aware of the ways in which respect for
human rights should inform their decisions and actions?
A2.4 How does the company make clear in its business relationships the importance it places on
respect for human rights?
A2.5 What lessons has the company learned during the reporting period about achieving respect
for human rights, and what has changed as a result?
Statement of salient issues: State the salient human rights issues associated with the company’s N/A UN Guiding Principles Reporting
activities and business relationships during the reporting period. Framework B1
Determination of salient issues: Describe how the salient human rights issues were determined, N/A UN Guiding Principles Reporting
including any input from stakeholders. Framework B2
Choice of focal geographies: If reporting on the salient human rights issues focuses on particular N/A UN Guiding Principles Reporting
geographies, explain how that choice was made. Framework B3
Additional severe impacts: Identify any severe impacts on human rights that occurred or were still N/A UN Guiding Principles Reporting
being addressed during the reporting period, but which fall outside of the salient human rights Framework B4
issues, and explain how they have been addressed.
SPECIFIC POLICIES N/A UN Guiding Principles Reporting

Does the company have any specific policies that address its salient human rights issues and, if Framework C1
so, what are they?
C1.1 How does the company make clear the relevance and significance of such policies to those
who need to implement them?
STAKEHOLDER ENGAGEMENT N/A UN Guiding Principles Reporting

What is the company’s approach to engagement with stakeholders in relation to each salient Framework C2
human rights issue?
C2.1 How does the company identify which stakeholders to engage with in relation to each
salient issue, and when and how to do so?
C2.2 During the reporting period, which stakeholders has the company engaged with regarding
each salient issue, and why?
C2.3 During the reporting period, how have the views of stakeholders influenced the company’s
understanding of each salient issue and/or its approach to addressing it?
224
SDG 8: Target 8.7
Human rights ASSESSING IMPACTS N/A UN Guiding Principles Reporting

How does the company identify any changes in the nature of each salient human rights issue Framework C3
over time?
C3.1 During the reporting period, were there any notable trends or patterns in impacts related to
a salient issue and, if so, what were they?
C3.2 During the reporting period, did any severe impacts occur that were related to a salient
issue and, if so, what were they?
INTEGRATING FINDINGS AND TAKING ACTION N/A UN Guiding Principles Reporting

How does the company integrate its findings about each salient human rights issue into its Framework C4
decision-making processes and actions?
C4.1 How are those parts of the company whose decisions and actions can affect the
management of salient issues, involved in finding and implementing solutions?
C4.2 When tensions arise between the prevention or mitigation of impacts related to a salient
issue and other business objectives, how are these tensions addressed?
C4.3 During the reporting period, what action has the company taken to prevent or mitigate
potential impacts related to each salient issue?
TRACKING PERFORMANCE N/A UN Guiding Principles Reporting

How does the company know if its efforts to address each salient human rights issue are Framework C5
effective in practice?
C5.1 What specific examples from the reporting period illustrate whether each salient issue is
being managed effectively?
REMEDIATION N/A UN Guiding Principles Reporting

How does the company enable effective remedy if people are harmed by its actions or decisions Framework C6
in relation to a salient human rights issue?
C6.1 Through what means can the company receive complaints or concerns related to each
salient issue?
C6.2 How does the company know if people feel able and empowered to raise complaints or
concerns?
C6.3 How does the company process complaints and assess the effectiveness of outcomes?
C6.4 During the reporting period, what were the trends and patterns in complaints or concerns
and their outcomes regarding each salient issue, and what lessons has the company learned?
C6.5 During the reporting period, did the company provide or enable remedy for any actual
impacts related to a salient issue and, if so, what are typical or significant examples?
Labor Practices Labor Relations N/A SASB EM-CO-310a EM Extractives & Minerals EM-CO Coal
Processing Operations
Labor Relations N/A SASB EM-MM-310a EM Extractives & Minerals EM-MM Metals &
Processing Mining
Labor Practices N/A SASB SV-HL-310a SV Services SV-HL Hotels &

Lodging
225
SDG 8: Target 8.7
Labor Practices Labor Conditions N/A SASB TC-ES-320a TC Technology & TC-ES Electronic
Communications Manufacturing
Services &
Original Design
Manufacturing

Communications Manufacturing
Services &
Original Design
Manufacturing
Labor right and Does the Company system have a policy/code that addresses labour rights and standards along N/A UN Global Compact-Oxfam Poverty
standards the value chain? If yes: i) Is compliance with this policy promoted by the Company system along Footprint PF-3.5
the value chain? If so, how?
If no, what is the proportion of those who have a policy/code?
Do ALL other major employers along the value chain have a policy/code on labour rights and N/A UN Global Compact-Oxfam Poverty
standards? Footprint PF-3.5
Management Accessories &
Footwear
Environmental & Social Impacts of Palm Oil Supply Chain N/A SASB CG-HP-430a CG Consumer Goods CG-HP Household
& Personal
Products
Labor Conditions in the Supply Chain N/A SASB CG-TS-430a CG Consumer Goods CG-TS Toys &
Sporting Goods
Products
Beverages
Management of Environmental & Social Impacts in the Supply Chain N/A SASB FB-FR-430a FB Food & Beverage FB-FR Food
Retailers &
Distributors
Environmental & Social Impacts of Animal Supply Chain N/A SASB FB-MP-430a FB Food & Beverage FB-MP Meat,
Poultry & Dairy
Environmental & Social Impacts of Ingredient Supply Chain N/A SASB FB-NB-430a FB Food & Beverage FB-NB Non-
Alcoholic
Beverages
226
SDG 8: Target 8.7
Supply Chain Environmental & Social Impacts of Ingredient Supply Chain N/A SASB FB-PF-430a FB Food & Beverage FB-PF Processed
Management Foods
Communications
Possible Gaps
• Raising awareness of forced labor, modern slavery, human trafficking among employees and suppliers
• No use of child soldiers
IAEG-SDG indicators
Indicators Units
8.7.1 Proportion and number of children aged 5‑17 years engaged in child labour, by sex and age % and number of children aged 5‑17 years
227
SDG 8: Target 8.8
Target 8.8
Protect labour rights and promote safe and secure working environments for all workers,
including migrant workers, in particular women migrants, and those in precarious
employment
Sources
Examples of relevant UN Conventions and other UDHR, ICESCR, ICESCR, ICRMW, UNGP, WHO/OCH/94.1, ILO MNE Declaration, Fundamental Principles
key international agreements and Rights at Work, LO C100, ILO C111, ILO C143, ILO C148, ILO C155, ILO C161, ILO C174, ILO C187, ILO
R111, ILO R147, ILO R156, ILO R164, ILO R171, ILO R181, ILO R194
Publications and other resources on Business 12, 14, 30, 32, 34, 39, 43, 45, 46, 52, 57, 63, 72, 89, 90, 97, 103, 117
and the SDGs
Disclosures 8.8
Critical Critical Incident Risk Management N/A SASB EM-EP-540a EM Extractives & Minerals EM-EP Oil & Gas –
Incident Risk Processing Exploration & Production
Management
Operational Safety, Emergency Preparedness & Response N/A SASB EM-MD-540a EM Extractives & Minerals EM-MD Oil & Gas –
Critical Incident Risk Management N/A SASB EM-RM-540a EM Extractives & Minerals EM-RM Oil & Gas –
Critical Incident Risk Management N/A SASB EM-SV-540a EM Extractives & Minerals EM-SV Oil & Gas –
Processing Services
Power Generators
Operational Safety, Emergency Preparedness & Response N/A SASB RR-BI-540a RR Renewable Resources RR-BI Biofuels
Operational Safety, Emergency Preparedness & Response N/A SASB RT-CH-540a RT Resource RT-CH Chemicals
Transformation
Accident & Safety Management N/A SASB TR-AF-540a TR Transportation TR-AF Air Freight &
Logistics
Accident & Safety Management N/A SASB TR-AL-540a TR Transportation TR-AL Airlines
228
SDG 8: Target 8.8
Critical Accident & Safety Management N/A SASB TR-MT-540a TR Transportation TR-MT Marine
Incident Risk Transportation
Management
Transportation
Employee Workforce Health & Safety N/A SASB EM-CO-320a EM Extractives & Minerals EM-CO Coal Operations
Health & Safety Processing
Workforce Health & Safety N/A SASB EM-CM-320a EM Extractives & Minerals EM-CM Construction
Workforce Health & Safety N/A SASB EM-IS-320a EM Extractives & Minerals EM-IS Iron & Steel
Workforce Health & Safety N/A SASB EM-MM-320a EM Extractives & Minerals EM-MM Metals & Mining
Processing
Workforce Health & Safety N/A SASB EM-EP-320a EM Extractives & Minerals EM-EP Oil & Gas –
Workforce Health & Safety N/A SASB EM-RM-320a EM Extractives & Minerals EM-RM Oil & Gas –
Workforce Health & Safety N/A SASB EM-SV-320a EM Extractives & Minerals EM-SV Oil & Gas –
Processing Services
Workforce Health & Safety N/A SASB FB-AG-320a FB Food & Beverage FB-AG Agricultural
Products
Workforce Health & Safety N/A SASB FB-MP-320a FB Food & Beverage FB-MP Meat, Poultry &
Dairy
Employee Health & Safety N/A SASB HC-DY-320a HC Health Care HC-DY Health Care
Delivery
Workforce Health & Safety N/A SASB IF-EU-320a IF Infrastructure IF-EU Electric Utilities &
Power Generators
Workforce Health & Safety N/A SASB IF-EN-320a IF Infrastructure IF-EN Engineering &
Workforce Health & Safety N/A SASB IF-HB-320a IF Infrastructure IF-HB Home Builders
Workforce Health & Safety N/A SASB IF-WM-320a IF Infrastructure IF-WM Waste
Management
Workforce Health & Safety N/A SASB RR-FC-320a RR Renewable Resources RR-FC Fuel Cells &
Workforce Health & Safety N/A SASB RR-WT-320a RR Renewable Resources RR-WT Wind Technology
229
SDG 8: Target 8.8
Employee Workforce Health & Safety N/A SASB RT-CH-320a RT Resource RT-CH Chemicals
Health & Safety Transformation
Employee Health & Safety N/A SASB RT-IG-320a RT Resource RT-IG Industrial
Smoke-free Casinos N/A SASB SV-CA-320a SV Services SV-CA Casinos &

Gaming
Workforce Safety N/A SASB SV-LF-320a SV Services SV-LF Leisure Facilities

& Original Design
Manufacturing
Employee Health & Safety N/A SASB TC-SC-320a TC Technology & TC-SC Semiconductors
Communications
Employee Health & Safety N/A SASB TR-AF-320a TR Transportation TR-AF Air Freight &
Logistics
Employee Health & Safety N/A SASB TR-CL-320a TR Transportation TR-CL Cruise Lines
Employee Health & Safety N/A SASB TR-MT-320a TR Transportation TR-MT Marine
Transportation
Employee Health & Safety N/A SASB TR-RA-320a TR Transportation TR-RA Rail Transportation
Driver Working Conditions N/A SASB TR-RO-320a TR Transportation TR-RO Road

Transportation
Freedom of Social capital & cohesion: Encouraging links, shared values and understanding Example metrics: Culture of Health for Business
association Levels of (COH4B) framework by GRI
and collective employee and Robert Wood Johnson
bargaining engagement Foundation
Level of trust
between
employees,
coworkers, and
management
Violation in law and practice of civil liberties, rights to establish or join unions, trade union N/A Global Rights Index (adapted)
activities, right to collective bargaining, and right to strike
Does the Company system have a policy/code that recognizes the right to freedom of N/A UN Global Compact-Oxfam
association for all workers along the value chain (including the right to join any trade union Poverty Footprint PF - 7.6
AND the right to collective bargaining)? If yes: Is compliance with this policy promoted by
the Company system along the value chain?
230
SDG 8: Target 8.8
Freedom of Does the Company system monitor suppliers' performance with regard to freedom of N/A UN Global Compact-Oxfam
association association/right to collective bargaining? If yes, for what purpose? Poverty Footprint PF - 7.6
and collective
Do ALL major employers along the value chain, including the Company (HQ level) and its % UN Global Compact-Oxfam
bargaining
subsidiaries, recognize the right to freedom of association AND the right of its workers to Poverty Footprint PF - 7.7
collectively bargain (e.g., to join any trade union)?
Percentage of employees covered by collective agreements days per total UNCTAD core SDG reporting
number of hours indicators C.4
scheduled to be
worked by the
workforce in the
reporting period
(LDR)
a. Operations and suppliers in which workers’ rights to exercise freedom of association N/A GRI 407-1
or collective bargaining may be violated or at significant risk either in terms of: i. type of
operation (such as manufacturing plant) and supplier; ii. countries or geographic areas with
operations and suppliers considered at risk.
b. Measures taken by the organization in the reporting period intended to support rights to
exercise freedom of association and collective bargaining.
Governance Percentage of total employees covered by collective bargaining agreements. N/A GRI 102-41-a
and Strategy
Disclosure 2-30 Collective bargaining agreements N/A GRI 2-30
a. report the percentage of total employees covered by collective bargaining agreements;
b. for employees not covered by collective bargaining agreements, report whether the
organization determines their working conditions and terms of employment based on
collective bargaining agreements that cover its other employees or based on collective
bargaining agreements from other organizations.
231
SDG 8: Target 8.8
Governance G5, Does the company have a formal structure(s) (such as a cross-functional committee) to N/A UN Global Compact - 2022
and Strategy address each of the following sustainability topics? Communication on Progress
concerns about the company’s conduct related to human rights, labour rights, environment, Communication on Progress
or anti-corruption?
conduct,
most severe potential negative impacts on people) or another basis? [Please select your top
5 material issues]
issues?
232
SDG 8: Target 8.8
Human Rights HR8, Briefly describe practical actions the company has taken during the reporting period N/A UN Global Compact - 2022
and/or plans to take to implement the human rights principles, including any challenges Communication on Progress
Labor a. Minimum number of weeks’ notice typically provided to employees and their N/A GRI 402-1
representatives prior to the implementation of significant operational changes that could
substantially affect them.
b. For organizations with collective bargaining agreements, report whether the notice
period and provisions for consultation and negotiation are specified in collective
agreements.
Distributors
Processing
Processing
Distributors
Labor Practices N/A SASB IF-WM-310a IF Infrastructure IF-WM Waste

Management

& Original Design
Manufacturing
Labor Practices N/A SASB TR-AF-310a TR Transportation TR-AF Air Freight &
Logistics
Labor practices What is the typical lead time for orders (which can impact working conditions in the Minutes/hours/ UN Global Compact-Oxfam
in the supply supply chain)? days Poverty Footprint PF - 3.10
chain
Does the Company system have a policy/code that addresses labor rights and standards N/A UN Global Compact-Oxfam
along the value chain? If yes: i) Is compliance with this policy promoted by the Company Poverty Footprint PF - 3.5
system along the value chain? If so, how?
233
SDG 8: Target 8.8
Labor practices Do ALL other major employers along the value chain have a policy/code on labor rights and % UN Global Compact-Oxfam
in the supply standards? If no, what is the proportion of those who have a policy/code? Poverty Footprint PF - 3.5
chain
Are there discrepancies between the Company's and other employers' codes/policies and N/A UN Global Compact-Oxfam
minimum standards (as recommended by ETI)? If so, what are the discrepancies? Poverty Footprint PF - 3.5
Does the Company system screen and monitor its major suppliers for compliance with N/A UN Global Compact-Oxfam
labor rights and standards (as per the Company's code/policy)? i) If yes, what are the Poverty Footprint PF - 3.6
mechanisms in place to monitor compliance? ii) What are the core indicators evaluated?
iii) Does the Company have a mechanism or system in place to deal with suppliers who are
non-compliant?
Do ALL major employers along the value chain demonstrate consistent practices for % UN Global Compact-Oxfam
informing and/or training workers on their rights under national labor and employment law? Poverty Footprint PF - 9.5
Do ALL major employers along the value chain provide access and copies of CBAs, either % UN Global Compact-Oxfam
directly to workers or through representatives, in the local or understood language? In areas Poverty Footprint PF - 9.7
where illiteracy is high, this means providing information verbally to concerned workers (if
relevant).
Labor relations/ Managing working hours, schedules and schedule control Example metrics: Culture of Health for Business
management Notice given (COH4B) framework by GRI
to employees and Robert Wood Johnson
for schedule Foundation
changes
#
of employees
with flexible
scheduling
arrangement
Managing job insecurity as perceived (by the employee) or attributed (by researchers) Example metrics: Culture of Health for Business
# of employees (COH4B) framework by GRI
laid off in the and Robert Wood Johnson
past year Foundation
Notice given
to employees/
representatives
prior to
significant
operational
changes
234
SDG 8: Target 8.8
Labor relations/ Social capital & cohesion: Encouraging links, shared values and understanding Example metrics: Culture of Health for Business
management Levels of (COH4B) framework by GRI
employee and Robert Wood Johnson
engagement Foundation
Level of trust
between
employees,
coworkers, and
management
Does the Company system have a policy/code that addresses rights’ awareness (including N/A UN Global Compact-Oxfam
employment conditions) among its workforce? i) Does the policy/code extend to the whole Poverty Footprint PF - 9.4
value chain? If yes, provide details on the policy commitment and monitoring.
Non- Managing inequality, discrimination and diversity, including disability Example metrics: Culture of Health for Business
discrimination % of employees (COH4B) framework by GRI
per employee and Robert Wood Johnson
category by Foundation
gender, age
group, and other
indicators of
diversity
# of incidents of
discrimination
% of employees
with disabilities
a. Total number of incidents of discrimination during the reporting period. N/A GRI 406-1
b. Status of the incidents and actions taken with reference to the following:
i. Incident reviewed by the organization;
iii. Remediation plans that have been implemented, with results reviewed through routine
internal management review processes;
Occupational The total recordable injury rate (TRIR) by specific categories of workers Ratio WEF Toward Common Metrics
health and and Consistent Reporting of
safety Sustainable Value Creation
The absentee rate (AR) for specific categories of workers Ratio WEF Toward Common Metrics
and Consistent Reporting of
Sustainable Value Creation
i) Work-related injuries frequency rate (m/w) ii) occupational diseases frequency rate (m/w), Unit of IR, ODR, UN Global Compact-Oxfam
iii) severity rates of work-related injuries and occupational diseases (i.e. lost work days per LDR, AR and Poverty Footprint PF - 13.1
year) (m/w), and iv) number of work-related fatalities (m/w) along the value chain in last three work-related
years (m/w) and, where available, work-related fatalities of smallholders (m/w). fatalities
235
SDG 8: Target 8.8
Occupational Does the Company system have health and safety policies and/or procedures in place that N/A UN Global Compact-Oxfam
health and explicitly extend to workers (and others) along the value chain, and comply with the highest Poverty Footprint PF - 13.10
safety industry standards and/or local, national, or international laws (whichever is considered the
highest). i) If yes, does the Company system promote compliance with its health and safety
policies and procedures? How?
Does the Company system monitor compliance of its health and safety policies and/or N/A UN Global Compact-Oxfam
procedures? Poverty Footprint PF - 13.10
Does the Company system monitor health impacts on the workforce, MSMEs and/or N/A UN Global Compact-Oxfam
smallholders (including, exposure to and incidence of sexually transmitted diseases (if Poverty Footprint PF - 13.12
relevant) along the value chain? i) If yes, does the Company engage with suppliers to
mitigate and remedy health impacts?
Does the Company system and all major employers along the value chain provide education, N/A UN Global Compact-Oxfam
training, counselling, prevention and risk-control programs to assist workforce, MSMEs, Poverty Footprint PF - 13.13
and/or smallholders and their families regarding serious diseases or other health-related
risks? If no, where are the gaps?
Approximate proportion of smallholders exposed to health hazards with access to PPE and % UN Global Compact-Oxfam
training on its appropriate use Poverty Footprint PF - 13.2
Approximate proportion of workers and smallholders who wear PPE when provided % UN Global Compact-Oxfam
Approximate proportion of workers exposed to health hazards with access to Personal % UN Global Compact-Oxfam
Protective Equipment (PPE) and training on its appropriate use Poverty Footprint PF - 13.2
Number and nature of controversies in the last three years related to the health and safety of Number of UN Global Compact-Oxfam
workers (and smallholders, where relevant) along the value chain. controversies Poverty Footprint PF - 13.4
Work days lost due to occupational accidents, injuries and illness % of employees UNCTAD core SDGs reporting
indicators C.3.2
Occupational carcinogens, noise, ergonomic, injuries and airborne particulates attribute to N/A WHO Global Health
death and DALYs, please report number of deaths, death rate, number of DALYs and DALYs Observatory indicator
rate (adapted)
A statement of whether an occupational health and safety management system has been N/A GRI 403-1-a
implemented, including whether:
i. the system has been implemented because of legal requirements and, if so, a list of the
requirements;
ii. the system has been implemented based on recognized risk management and/or
management system standards/guidelines and, if so, a list of the standards/guidelines.
A description of the scope of workers, activities, and workplaces covered by the N/A GRI 403-1-b
occupational health and safety management system, and an explanation of whether and, if
so, why any workers, activities, or workplaces are not covered.
236
SDG 8: Target 8.8

b. For all workers who are not employees but whose work and/or workplace is controlled by
the organization:
ii. which of these hazards have caused or contributed to cases of ill health during the
reporting period;
d. Whether and, if so, why any workers have been excluded from this disclosure, including
the types of worker excluded.
e. Any contextual information necessary to understand how the data have been compiled,
such as any standards, methodologies, and assumptions used.
A description of the processes used to identify work-related hazards and assess risks on N/A GRI 403-2-a
a routine and non-routine basis, and to apply the hierarchy of controls in order to eliminate
hazards and minimize risks, including:
i. how the organization ensures the quality of these processes, including the competency
of persons who carry them out;
ii. how the results of these processes are used to evaluate and continually improve the
occupational health and safety management system.
A description of the processes for workers to report work-related hazards and hazardous N/A GRI 403-2-b
situations, and an explanation of how workers are protected against reprisals.
A description of the policies and processes for workers to remove themselves from work N/A GRI 403-2-c
situations that they believe could cause injury or ill health, and an explanation of how workers
are protected against reprisals.
A description of the processes used to investigate work-related incidents, including the N/A GRI 403-2-d
processes to identify hazards and assess risks relating to the incidents, to determine
corrective actions using the hierarchy of controls, and to determine improvements needed in
the occupational health and safety management system.
A description of the occupational health services’ functions that contribute to the N/A GRI 403-3-a
identification and elimination of hazards and minimization of risks, and an explanation of
how the organization ensures the quality of these services and facilitates workers’ access to
them.
237
SDG 8: Target 8.8
Occupational A description of the processes for worker participation and consultation in the development, N/A GRI 403-4-a
health and implementation, and evaluation of the occupational health and safety management system,
safety and for providing access to and communicating relevant information on occupational health
and safety to workers.
Where formal joint management–worker health and safety committees exist, a description of N/A GRI 403-4-b
their responsibilities, meeting frequency, decision-making authority, and whether and, if so,
why any workers are not represented by these committees.
A description of any occupational health and safety training provided to workers, including N/A GRI 403-5-a
generic training as well as training on specific work-related hazards, hazardous activities, or
hazardous situations
A description of the organization’s approach to preventing or mitigating significant negative N/A GRI 403-7-a
occupational health and safety impacts that are directly linked to its operations, products or
services by its business relationships, and the related hazards and risks.
a. If the organization has implemented an occupational health and safety management N/A GRI 403-8
system based on legal requirements and/or recognized standards/guidelines:
i. the number and percentage of all employees and workers who are not employees but
whose work and/or workplace is controlled by the organization, who are covered by such a
system;
ii. the number and percentage of all employees and workers who are not employees but
system that has been internally audited;
iii. the number and percentage of all employees and workers who are not employees but
system that has been audited or certified by an external party.
b. Whether and, if so, why any workers have been excluded from this disclosure, including
c. Any contextual information necessary to understand how the data have been compiled,
a. For all employees: N/A GRI 403-9

b. For all workers who are not employees but whose work and/or workplace is controlled by
the organization:
(...)
238
SDG 8: Target 8.8
continued c. The work-related hazards that pose a risk of high-consequence injury, including: N/A GRI 403-9
ii. which of these hazards have caused or contributed to high-consequence injuries during
d. Any actions taken or underway to eliminate other work-related hazards and minimize risks
e. Whether the rates have been calculated based on 200,000 or 1,000,000 hours worked.
f. Whether and, if so, why any workers have been excluded from this disclosure, including
g. Any contextual information necessary to understand how the data have been compiled,
Occupational Do medical and health services, education programs and products reflect the different N/A The Women's Empowerment
health and needs and concerns of women and men? Principles: Reporting on
safety Progress (aligned with GRI G4)
Are medical and health personnel trained in specific health needs of women workers? N/A The Women's Empowerment
Principles: Reporting on
Progress (aligned with GRI G4)
Supplier Social a. Number of suppliers assessed for social impacts. N/A GRI 414-2
Assesment b. Number of suppliers identified as having significant actual and potential negative social
impacts.
d. Percentage of suppliers identified as having significant actual and potential negative
social impacts with which improvements were agreed upon as a result of assessment.
e. Percentage of suppliers identified as having significant actual and potential negative
social impacts with which relationships were terminated as a result of assessment, and why.
Percentage of new suppliers that were screened using social criteria. N/A GRI 414-1-a
Personal Products
Goods
Products
Beverages
239
SDG 8: Target 8.8
Supply Chain Management of Environmental & Social Impacts in the Supply Chain N/A SASB FB-FR-430a FB Food & Beverage FB-FR Food Retailers &
Management Distributors
Dairy
Beverages
Communications
Logistics
Possible Gaps
• Facilitate negotiations on conditions of employment
• Migrant worker coverage
IAEG-SDG indicators
Indicators Units
8.8.1 F
requency rates of fatal and non-fatal occupational injuries, by sex and migrant status N/A
8.8.2 L
evel of national compliance of labour rights (freedom of association and collective bargaining) N/A
based on International Labour Organization (ILO) textual sources and national legislation, by sex
and migrant status
240
SDG 8: Target 8.9 / 8.10
Target 8.9
By 2030, devise and implement policies to promote sustainable tourism that creates jobs
and promotes local culture and products
Disclosures 8.9
Ecological Ecological Impacts N/A SASB SV-HL-160a SV Services SV-HL Hotels & Lodging
Impacts
Target 8.10
Strengthen the capacity of domestic financial institutions to encourage and expand
access to banking, insurance and financial services for all
Sources
Examples of relevant UN Conventions and other UDHR, ICESCR, CEDAW, Doha Declaration, Addis Ababa Action Agenda, ILO C102, ILO R189, ILO R202
and the SDGs
Disclosures 8.10
Financial Number of transactions and active users of checking accounts N/A Global Investors for Sustainable Development Banks
inclusion Sector-Specific SDG-related Metrics for
Corporate Reporting
Type of incentives offered to establish savings accounts N/A Global Investors for Sustainable Development Banks
Sector-Specific SDG-related Metrics for
Corporate Reporting
Number of women-owned accounts in countries with large financial inclusion gender gaps N/A Global Investors for Sustainable Development Banks
Corporate Reporting
241
. IN DU S TR Y
L 9 , IN
A INF R AS TR N
O N D UC
A
O R
G
VA E
TU
TIO
N
242
SDG 9: Target 9.1
BUILD RESILIENT INFRASTRUCTURE,

PROMOTE INCLUSIVE AND
SUSTAINABLE INDUSTRIALIZATION
AND FOSTER INNOVATION
Target 9.1
Develop quality, reliable, sustainable and resilient infrastructure, including regional and
trans-border infrastructure, to support economic development and human well-being, with
a focus on affordable and equitable access for all
Sources
Examples of relevant UN Conventions and other ICESCR, UNGP, UNFCCC, New Urban Agenda, Sendai Framework
and the SDGs
243
SDG 9: Target 9.1
Disclosures 9.1
Distributors
Services
Access to Access to the Internet N/A World Bank WDI (adapted)

infrastructure
Secure Internet servers Number World Bank WDI (adapted)
Fixed broadband, fixed telephone, and mobile cellular subscriptions Number World Bank WDI (adapted)
Resilie Power Generators
Distributors
Recycling & Resource Recovery N/A SASB IF-WM-420a IF Infrastructure IF-WM Waste
Management
End-Use Efficiency N/A SASB IF-WU-420a IF Infrastructure IF-WU Water Utilities &
Services
Economic a. Direct economic value generated and distributed (EVG&D) on an accruals basis, N/A GRI 201-1
Performance including the basic components for the organization’s global operations as listed below. If
data are presented on a cash basis, report the justification for this decision in addition to
reporting the following basic components:
distributed’.
244
SDG 9: Target 9.1
Economic value a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including $ currency WEF Toward Common Metrics
the basic components for the organization’s global operations as listed below. If data are and Consistent Reporting of
presented on a cash basis, report the justification for this decision in addition to reporting Sustainable Value Creation
the following basic components: (based on GRI Standard
i. Direct economic value generated: revenues; 201-1)
distributed’.
5 material issues]
issues?
Economic b. Current or expected impacts on communities and local economies, including positive and
Impacts negative impacts where relevant.
c. Whether these investments and services are commercial, in-kind, or pro bono
engagements.
245
SDG 9: Target 9.1
Infrastructure Investment in telecoms with private participation current US$ World Bank WDI (adapted)
investment
Investment in transport with private participation current US$ World Bank WDI (adapted)
Infrastructure Value lost due to electrical outages % of sales World Bank WDI (adapted)
stability
Physical Climate Change Adaptation N/A SASB IF-RE-450a IF Infrastructure IF-RE Real Estate
Impacts
Network Resiliency & Impacts of Climate Change N/A SASB IF-WU-450a IF Infrastructure IF-WU Water Utilities &
of Climate
Services
Change
Product Design Climate Impacts of Business Mix N/A SASB IF-EN-410b IF Infrastructure IF-EN Engineering &
& Lifecycle Construction Services
Management
Lifecycle Impacts of Buildings & Infrastructure N/A SASB IF-EN-410a IF Infrastructure IF-EN Engineering &
Sustainability Services N/A SASB IF-RS-410a IF Infrastructure IF-RS Real Estate

Services
Product Quality Structural Integrity & Safety N/A SASB IF-EN-250a IF Infrastructure IF-EN Engineering &
& Safety Construction Services
Drinking Water Quality N/A SASB IF-WU-250a IF Infrastructure IF-WU Water Utilities &
Services
Managing Systemic Risks from Technology Disruptions N/A SASB TC-SI-550a TC Technology & TC-SI Software & IT
Managing Systemic Risks from Technology Disruptions N/A SASB TC-TL-550a TC Technology & TC-TL
Services
IAEG-SDG indicators
Indicators Units
9.1.1 Proportion of the rural population who live within 2 km of an all-season road % of the rural population
9.1.2 Passenger and freight volumes, by mode of transport N/A
246
SDG 9: Target 9.2
Target 9.2
Promote inclusive and sustainable industrialization and, by 2030, significantly raise
industry’s share of employment and gross domestic product, in line with national
circumstances, and double its share in least developed countries
Sources
Examples of relevant UN Conventions and other Rio Declaration, Lima Declaration

and the SDGs
Disclosures 9.2
Air Quality Air Quality N/A SASB EM-CM-120a EM Extractives & Minerals EM-CM Construction Materials
Processing
Processing
Processing
Air Quality N/A SASB EM-EP-120a EM Extractives & Minerals EM-EP Oil & Gas – Exploration
Processing & Production
Air Quality N/A SASB EM-MD-120a EM Extractives & Minerals EM-MD Oil & Gas – Midstream
Processing
Air Quality N/A SASB EM-RM-120a EM Extractives & Minerals EM-RM Oil & Gas – Refining &
Generators
Alternative Energy
Alternative Energy
247
SDG 9: Target 9.2
Air Quality Air Quality N/A SASB TR-AF-120a TR Transportation TR-AF Air Freight & Logistics
Business Model Reserves Valuation & Capital Expenditures N/A SASB EM-CO-420a EM Extractives & Minerals EM-CO Coal Operations
Resilience Processing
Reserves Valuation & Capital Expenditures N/A SASB EM-EP-420a EM Extractives & Minerals EM-EP Oil & Gas – Exploration
End-Use Efficiency & Demand N/A SASB IF-EU-420a IF Infrastructure IF-EU Electric Utilities & Power
Generators
Distributors
End-Use Efficiency N/A SASB IF-WU-420a IF Infrastructure IF-WU Water Utilities & Services
Impacts Processing
Biodiversity Impacts N/A SASB EM-CM-160a EM Extractives & Minerals EM-CM Construction Materials
Processing
Processing
Biodiversity Impacts N/A SASB EM-EP-160a EM Extractives & Minerals EM-EP Oil & Gas – Exploration
Ecological Impacts N/A SASB EM-MD-160a EM Extractives & Minerals EM-MD Oil & Gas – Midstream
Processing
Processing
Ecosystem Services & Impacts N/A SASB RR-FM-160a RR Renewable Resources & RR-FM Forestry Management
Alternative Energy
248
SDG 9: Target 9.2
Ecological Ecological Impacts of Project Development N/A SASB RR-ST-160a RR Renewable Resources & RR-ST Solar Technology &
Impacts Alternative Energy Project Developers
Energy Energy Management in Manufacturing N/A SASB CG-BF-130a CG Consumer Goods CG-BF Building Products &
Energy Management in Retail & Distribution N/A SASB CG-MR-130a CG Consumer Goods CG-MR Multiline and Specialty
Energy Management N/A SASB EM-CM-130a EM Extractives & Minerals EM-CM Construction Materials
Processing
Energy Management N/A SASB EM-IS-130a EM Extractives & Minerals EM-IS Iron & Steel Producers
Processing
Processing
Energy Management N/A SASB FB-AB-130a FB Food & Beverage FB-AB Alcoholic Beverages
Distributors
Energy Management N/A SASB FB-MP-130a FB Food & Beverage FB-MP Meat, Poultry & Dairy
Beverages
Energy Management N/A SASB IF-WU-130a IF Infrastructure IF-WU Water Utilities & Services
Energy Management N/A SASB RR-FC-130a RR Renewable Resources & RR-FC Fuel Cells & Industrial
Alternative Energy Batteries
Energy Management N/A SASB RR-PP-130a RR Renewable Resources & RR-PP Pulp & Paper Products
Alternative Energy
249
SDG 9: Target 9.2
Energy Energy Management in Manufacturing N/A SASB RR-ST-130a RR Renewable Resources & RR-ST Solar Technology &
Management Alternative Energy Project Developers
Energy Management N/A SASB RT-CP-130a RT Resource Transformation RT-CP Containers & Packaging
Equipment
Goods
Environmental Footprint of Hardware Infrastructure N/A SASB TC-IM-130a TC Technology & Communications TC-IM Internet Media &
Services
Energy Management in Manufacturing N/A SASB TC-SC-130a TC Technology & Communications TC-SC Semiconductors
Environmental Footprint of Hardware Infrastructure N/A SASB TC-SI-130a TC Technology & Communications TC-SI Software & IT Services
Environmental Footprint of Operations N/A SASB TC-TL-130a TC Technology & Communications TC-TL Telecommunication
Services
GHG Emissions Greenhouse Gas Emissions N/A SASB EM-CO-110a EM Extractives & Minerals EM-CO Coal Operations
Processing
Greenhouse Gas Emissions N/A SASB EM-CM-110a EM Extractives & Minerals EM-CM Construction Materials
Processing
Greenhouse Gas Emissions N/A SASB EM-IS-110a EM Extractives & Minerals EM-IS Iron & Steel Producers
Processing
Greenhouse Gas Emissions N/A SASB EM-MM-110a EM Extractives & Minerals EM-MM Metals & Mining
Processing
Greenhouse Gas Emissions N/A SASB EM-EP-110a EM Extractives & Minerals EM-EP Oil & Gas – Exploration
Greenhouse Gas Emissions N/A SASB EM-MD-110a EM Extractives & Minerals EM-MD Oil & Gas – Midstream
Processing
Greenhouse Gas Emissions N/A SASB EM-RM-110a EM Extractives & Minerals EM-RM Oil & Gas – Refining &
250
SDG 9: Target 9.2
GHG Emissions Emissions Reduction Services & Fuels Management N/A SASB EM-SV-110a EM Extractives & Minerals EM-SV Oil & Gas – Services
Processing
Greenhouse Gas Emissions N/A SASB FB-AG-110a FB Food & Beverage FB-AG Agricultural Products
Distributors
Distributors
Fleet Fuel Management N/A SASB FB-NB-110a FB Food & Beverage FB-NB Non-Alcoholic
Beverages
Fleet Fuel Management N/A SASB HC-DI-110a HC Health Care HC-DI Health Care Distributors
Greenhouse Gas Emissions & Energy Resource Planning N/A SASB IF-EU-110a IF Infrastructure IF-EU Electric Utilities & Power
Generators
Greenhouse Gas Emissions N/A SASB RR-PP-110a RR Renewable Resources & RR-PP Pulp & Paper Products
Alternative Energy
Greenhouse Gas Emissions N/A SASB RT-CP-110a RT Resource Transformation RT-CP Containers & Packaging
Greenhouse Gas Emissions N/A SASB TC-SC-110a TC Technology & Communications TC-SC Semiconductors
Materials Raw Materials Sourcing N/A SASB CG-AA-440a CG Consumer Goods CG-AA Apparel, Accessories &
Sourcing & Footwear
Efficiency
Beverages
251
SDG 9: Target 9.2
Materials Ingredient Sourcing N/A SASB FB-PF-440a FB Food & Beverage FB-PF Processed Foods
Sourcing &
Water Supply Resilience N/A SASB IF-WU-440a IF Infrastructure IF-WU Water Utilities & Services
Efficiency
Materials Sourcing N/A SASB RR-FC-440a RR Renewable Resources & RR-FC Fuel Cells & Industrial
Materials Sourcing N/A SASB RR-ST-440a RR Renewable Resources & RR-ST Solar Technology &
Materials Efficiency N/A SASB RR-WT-440b RR Renewable Resources & RR-WT Wind Technology &
Materials Sourcing N/A SASB RR-WT-440a RR Renewable Resources & RR-WT Wind Technology &
Equipment
Goods
Goods
Materials Sourcing N/A SASB TC-ES-440a TC Technology & Communications TC-ES Electronic Manufacturing
Manufacturing
Materials Sourcing N/A SASB TC-HW-440a TC Technology & Communications TC-HW Hardware
Materials Sourcing N/A SASB TC-SC-440a TC Technology & Communications TC-SC Semiconductors
Product End-of-life Management N/A SASB TC-TL-440a TC Technology & Communications TC-TL Telecommunication
Services
Product Design Product Lifecycle Environmental Impacts N/A SASB CG-AM-410a CG Consumer Goods CG-AM Appliance
& Lifecycle Manufacturing
Management
Furnishings
252
SDG 9: Target 9.2
Product Design Packaging Lifecycle Management N/A SASB CG-HP-410a CG Consumer Goods CG-HP Household & Personal
& Lifecycle Products
Management
Products
Product Sourcing, Packaging & Marketing N/A SASB CG-MR-410a CG Consumer Goods CG-MR Multiline and Specialty
Product Innovation N/A SASB EM-CM-410a EM Extractives & Minerals EM-CM Construction Materials
Processing
Product Specifications & Clean Fuel Blends N/A SASB EM-RM-410a EM Extractives & Minerals EM-RM Oil & Gas – Refining &
Incorporation of Environmental, Social, and Governance Factors in Credit Analysis N/A SASB FN-CB-410a FN Financials FN-CB Commercial Banks
Management
Incorporation of Environmental, Social, and Governance Factors in Investment N/A SASB FN-IB-410a FN Financials FN-IB Investment Banking &
Banking & Brokerage Activities Brokerage
Promoting Transparent & Efficient Capital Markets N/A SASB FN-EX-410a FN Financials FN-EX Security & Commodity
Exchanges
Packaging Lifecycle Management N/A SASB FB-NB-410a FB Food & Beverage FB-NB Non-Alcoholic
Beverages
Packaging Lifecycle Management N/A SASB FB-PF-410a FB Food & Beverage FB-PF Processed Foods
Product Lifecycle Management N/A SASB HC-DI-410a HC Health Care HC-DI Health Care Distributors
Product Design & Lifecycle Management N/A SASB HC-MS-410a HC Health Care HC-MS Medical Equipment &
Supplies
Climate Impacts of Business Mix N/A SASB IF-EN-410b IF Infrastructure IF-EN Engineering &
253
SDG 9: Target 9.2
Product Design Sustainability Services N/A SASB IF-RS-410a IF Infrastructure IF-RS Real Estate Services
& Lifecycle
Lifecycle Emissions Balance N/A SASB RR-BI-410a RR Renewable Resources & RR-BI Biofuels
Management
Alternative Energy
Product Efficiency N/A SASB RR-FC-410a RR Renewable Resources & RR-FC Fuel Cells & Industrial
Product End-of-life Management N/A SASB RR-FC-410b RR Renewable Resources & RR-FC Fuel Cells & Industrial
Management of Energy Infrastructure Integration & Related Regulations N/A SASB RR-ST-410a RR Renewable Resources & RR-ST Solar Technology &
Product End-of-life Management N/A SASB RR-ST-410b RR Renewable Resources & RR-ST Solar Technology &
Product Lifecycle Management N/A SASB RT-CP-410a RT Resource Transformation RT-CP Containers & Packaging
Equipment
Goods
Product Lifecycle Management N/A SASB TC-ES-410a TC Technology & Communications TC-ES Electronic Manufacturing
Manufacturing
Product Lifecycle Management N/A SASB TC-HW-410a TC Technology & Communications TC-HW Hardware
Product Lifecycle Management N/A SASB TC-SC-410a TC Technology & Communications TC-SC Semiconductors
Environmental Impacts in the Supply Chain N/A SASB CG-AA-430a CG Consumer Goods CG-AA Apparel, Accessories &
Footwear
Supply Chain Wood Supply Chain Management N/A SASB CG-BF-430a CG Consumer Goods CG-BF Building Products &
254
SDG 9: Target 9.2
Supply Chain Environmental & Social Impacts of Palm Oil Supply Chain N/A SASB CG-HP-430a CG Consumer Goods CG-HP Household & Personal
Management Products
Supply Chain Management N/A SASB EM-IS-430a EM Extractives & Minerals EM-IS Iron & Steel Producers
Processing
Distributors
Beverages
Sourcing & Environmental Impacts of Feedstock Production N/A SASB RR-BI-430a RR Renewable Resources & RR-BI Biofuels
Alternative Energy
Supply Chain Management N/A SASB RR-PP-430a RR Renewable Resources & RR-PP Pulp & Paper Products
Alternative Energy
Supply Chain Management N/A SASB RT-CP-430a RT Resource Transformation RT-CP Containers & Packaging
Materials
Waste Management N/A SASB EM-CM-150a EM Extractives & Minerals EM-CM Construction Materials
Management
Processing
Processing
Processing
Hazardous Materials Management N/A SASB EM-RM-150a EM Extractives & Minerals EM-RM Oil & Gas – Refining &
Chemicals Management N/A SASB EM-SV-150a EM Extractives & Minerals EM-SV Oil & Gas – Services
Processing
Distributors
255
SDG 9: Target 9.2
Waste & Coal Ash Management N/A SASB IF-EU-150a IF Infrastructure IF-EU Electric Utilities & Power
Hazardous Generators
Materials
Management
Equipment
Waste Management N/A SASB TC-ES-150a TC Technology & Communications TC-ES Electronic Manufacturing
Manufacturing
Waste Management N/A SASB TC-SC-150a TC Technology & Communications TC-SC Semiconductors
Water & Water Management N/A SASB CG-HP-140a CG Consumer Goods CG-HP Household & Personal
Wastewater Products
Management
Processing
Water Management N/A SASB EM-CM-140a EM Extractives & Minerals EM-CM Construction Materials
Processing
Processing
Processing
Water Management N/A SASB EM-EP-140a EM Extractives & Minerals EM-EP Oil & Gas – Exploration
Water Management N/A SASB EM-RM-140a EM Extractives & Minerals EM-RM Oil & Gas – Refining &
Processing
256
SDG 9: Target 9.2
Water & Water Management N/A SASB FB-NB-140a FB Food & Beverage FB-NB Non-Alcoholic
Wastewater Beverages
Management
Generators
Distribution Network Efficiency N/A SASB IF-WU-140a IF Infrastructure IF-WU Water Utilities & Services
Alternative Energy
Alternative Energy
Water Management N/A SASB TC-ES-140a TC Technology & Communications TC-ES Electronic Manufacturing
Manufacturing
257
SDG 9: Target 9.3
Target 9.3
Increase the access of small-scale industrial and other enterprises, in particular in
developing countries, to financial services, including affordable credit, and their
integration into value chains and markets
Sources
Examples of relevant UN Conventions and other CEDAW, Doha Declaration, Addis Ababa Action Agenda, ILO R189
and the SDGs
Disclosures 9.3
Affordability Banks

Finance
Economic Average yearly income of smallholders and/or MSMEs (of those interviewed) (m/w) $ currency UN Global Compact-Oxfam Poverty
inclusion Footprint PF - 1.6
The average yearly income of smallholders and/or MSMEs earned through their participation $ currency UN Global Compact-Oxfam Poverty
in the value chain (of those interviewed) (m/w) Footprint PF - 1.6
Total local supplier/purchasing programmes $currency UNCTAD core SDGs reporting indicators
A.4
Financial Number of transactions and active users of checking accounts N/A Global Investors for Sustainable Banks
inclusion Development Sector-Specific SDG-
related Metrics for Corporate Reporting
Type of incentives offered to establish savings accounts N/A Global Investors for Sustainable Banks
Development Sector-Specific SDG-
Number and amount of ESG-linked lines of credit, where terms are influenced by N/A Global Investors for Sustainable Banks
sustainability performance Development Sector-Specific SDG-
Number of women-owned accounts in countries with large financial inclusion gender gaps N/A Global Investors for Sustainable Banks
Development Sector-Specific SDG-
258
SDG 9: Target 9.3
Lending to Number and value of green and sustainability-linked loans N/A Global Investors for Sustainable Banks, Diversified
sustainable Development Sector-Specific SDG- Financials
activities related Metrics for Corporate Reporting
Lending to, Percentage of green and social bonds out of total bonds placed as issuer or underwriter N/A Global Investors for Sustainable Diversified
and insuring Development Sector-Specific SDG- Financials
of, sustainable related Metrics for Corporate Reporting
activities
Banks
Commodity Exchanges
Possible Gaps
• Inclusion of MSMEs into value chain and local purchasing
• Innovative financing mechanisms
• Financial inclusion
IAEG-SDG indicators
Indicators Units
9.3.1 Proportion of small-scale industries in total industry value added % of small-scale industries
9.3.2 Proportion of small-scale industries with a loan or line of credit % of small-scale industries
259
SDG 9: Target 9.4
Target 9.4
By 2030, upgrade infrastructure and retrofit industries to make them sustainable, with
increased resource-use efficiency and greater adoption of clean and environmentally
sound technologies and industrial processes, with all countries taking action in
accordance with their respective capabilities
Sources
Examples of relevant UN Conventions and other Rio Declaration, UNFCCC, Montreal Protocol, Stockholm Convention, Kyoto Protocol
and the SDGs
Disclosures 9.4
Air pollution PM2.5 air pollution, mean annual exposure micrograms per World Bank WDI (adapted)
cubic meter
Air Quality Air Quality N/A SASB EM-CM-120a EM Extractives & Minerals EM-CM Construction
Air Emissions N/A SASB EM-IS-120a EM Extractives & Minerals EM-IS Iron & Steel
Processing
Air Quality N/A SASB EM-EP-120a EM Extractives & Minerals EM-EP Oil & Gas –
Air Quality N/A SASB EM-MD-120a EM Extractives & Minerals EM-MD Oil & Gas –
Air Quality N/A SASB EM-RM-120a EM Extractives & Minerals EM-RM Oil & Gas –
Air Quality N/A SASB IF-EU-120a IF Infrastructure IF-EU Electric Utilities &
Power Generators
Air Quality N/A SASB IF-WM-120a IF Infrastructure IF-WM Waste

Management
Air Quality N/A SASB RR-BI-120a RR Renewable Resources RR-BI Biofuels

260
SDG 9: Target 9.4
Air Quality Air Quality N/A SASB RR-PP-120a RR Renewable Resources RR-PP Pulp & Paper
Air Quality N/A SASB RT-CH-120a RT Resource RT-CH Chemicals

Transformation
Air Quality N/A SASB RT-CP-120a RT Resource RT-CP Containers &

Air Quality N/A SASB TR-AF-120a TR Transportation TR-AF Air Freight &
Logistics
Air Quality N/A SASB TR-MT-120a TR Transportation TR-MT Marine

Transportation
Air Quality N/A SASB TR-RO-120a TR Transportation TR-RO Road

Transportation
Biogenic Provide the emissions from biogenic carbon relevant to your organization in metric tons All CDP Climate change C6.7a
carbon data CO2.
Business Model Reserves Valuation & Capital Expenditures N/A SASB EM-CO-420a EM Extractives & Minerals EM-CO Coal Operations
Resilience Processing
Reserves Valuation & Capital Expenditures N/A SASB EM-EP-420a EM Extractives & Minerals EM-EP Oil & Gas –
End-Use Efficiency & Demand N/A SASB IF-EU-420a IF Infrastructure IF-EU Electric Utilities &
Power Generators
Distributors
Management
Services
Impacts Processing
Processing
261
SDG 9: Target 9.4
Ecological Biodiversity Impacts N/A SASB EM-EP-160a EM Extractives & Minerals EM-EP Oil & Gas –
Impacts Processing Exploration & Production
Ecological Impact Management N/A SASB EM-SV-160a EM Extractives & Minerals EM-SV Oil & Gas –
Processing Services
Land Use & Ecological Impacts N/A SASB FB-MP-160a FB Food & Beverage FB-MP Meat, Poultry &
Dairy
Ecosystem Services & Impacts N/A SASB RR-FM-160a RR Renewable Resources RR-FM Forestry
Ecological Impacts of Project Development N/A SASB RR-ST-160a RR Renewable Resources RR-ST Solar Technology

Transportation
distributed’.
b. Where significant, report EVG&D separately at country, regional, or market levels, and
the criteria used for defining significance.
Economic value Revenue and/or (net) value added $ currency UNCTAD proposed core
SDGs reporting indicators A.1
262
SDG 9: Target 9.4
Economic value a. Direct economic value generated and distributed (EVG&D) on an accruals basis, $ currency WEF Toward Common Metrics
including the basic components for the organization’s global operations as listed below. If and Consistent Reporting of
data are presented on a cash basis, report the justification for this decision in addition to Sustainable Value Creation
reporting the following basic components: (based on GRI Standard 201-1)
distributed’.
Emissions Describe your gross global combined Scope 1 and 2 emissions for the reporting year Column "metric CDP Climate change C6.10
intensities in metric tons CO2e per unit currency total revenue and provide any additional intensity numerator"
metrics that are appropriate to your business operations.
Emissions State your organization’s Scope 1 and Scope 2 emissions intensities related to cement All CDP Climate change
intensities: production activities. C-CE6.11
Cement
Emissions Provide the intensity figures for Scope 1 emissions (metric tons CO2e) per unit of Columns "unit CDP Climate change
intensities: Oil hydrocarbon category. of hydrocarbon C-OG6.12
and gas category" and
"metroc tons CO2
from hydrocabon
category per unit"
Emissions What are your primary intensity (activity-based) metrics that are appropriate to your Column "metric CDP Climate change
intensities: emissions from transport activities in Scope 1, 2, and 3? numerator" C-TS6.15
Transport
services
Emissions Identify the reasons for any change in your gross global emissions (Scope 1 and 2 All CDP Climate change C7.9a
performance combined), and for each of them specify how your emissions compare to the previous
year.
How do your total Scope 3 emissions for the reporting year compare to those of the All CDP Climate change
previous reporting year? C-CG7.10
For each Scope 3 category calculated in C6.5, specify how your emissions compare to the All CDP Climate change
previous year and identify the reason for any change. C-CG7.10a
Emissions Provide details on the initiatives implemented in the reporting year in the table below. All CDP Climate change C4.3b
reduction
initiatives
Emissions Provide details of your absolute emissions target(s) and progress made against those All CDP Climate change C4.1a
targets targets.
Provide details of your emissions intensity target(s) and progress made against those All CDP Climate change C4.1b
target(s).
263
SDG 9: Target 9.4
Distributors
Processing
Products
Beverages
Distributors
Dairy
Beverages
Delivery
Services
264
SDG 9: Target 9.4
Energy Energy Management in Manufacturing N/A SASB RR-ST-130a RR Renewable Resources RR-ST Solar Technology
Management & Alternative Energy & Project Developers


Transformation




Gaming
Communications

Services
265
SDG 9: Target 9.4
Environment E2, In the course of the reporting period, has the company engaged with affected N/A UN Global Compact - 2022
issues?
Processing
Greenhouse Gas Emissions N/A SASB EM-CM-110a EM Extractives & Minerals EM-CM Construction
Greenhouse Gas Emissions N/A SASB EM-IS-110a EM Extractives & Minerals EM-IS Iron & Steel
Processing
Greenhouse Gas Emissions N/A SASB EM-EP-110a EM Extractives & Minerals EM-EP Oil & Gas –
Greenhouse Gas Emissions N/A SASB EM-MD-110a EM Extractives & Minerals EM-MD Oil & Gas –
Greenhouse Gas Emissions N/A SASB EM-RM-110a EM Extractives & Minerals EM-RM Oil & Gas –
Emissions Reduction Services & Fuels Management N/A SASB EM-SV-110a EM Extractives & Minerals EM-SV Oil & Gas –
Processing Services
Greenhouse Gas Emissions N/A SASB FB-AG-110a FB Food & Beverage FB-AG Agricultural
Products
266
SDG 9: Target 9.4
GHG Emissions Air Emissions from Refrigeration N/A SASB FB-FR-110b FB Food & Beverage FB-FR Food Retailers &
Distributors
Distributors
Dairy
Beverages
Fleet Fuel Management N/A SASB HC-DI-110a HC Health Care HC-DI Health Care
Distributors
Greenhouse Gas Emissions & Energy Resource Planning N/A SASB IF-EU-110a IF Infrastructure IF-EU Electric Utilities &
Power Generators
Fleet Fuel Management N/A SASB IF-WM-110b IF Infrastructure IF-WM Waste

Management
Greenhouse Gas Emissions N/A SASB IF-WM-110a IF Infrastructure IF-WM Waste

Management
Greenhouse Gas Emissions N/A SASB RR-PP-110a RR Renewable Resources RR-PP Pulp & Paper
Greenhouse Gas Emissions N/A SASB RT-CH-110a RT Resource RT-CH Chemicals

Transformation
Greenhouse Gas Emissions N/A SASB RT-CP-110a RT Resource RT-CP Containers &
Greenhouse Gas Emissions N/A SASB TC-SC-110a TC Technology & TC-SC Semiconductors
Communications
Greenhouse Gas Emissions N/A SASB TR-AF-110a TR Transportation TR-AF Air Freight &
Logistics
Greenhouse Gas Emissions N/A SASB TR-MT-110a TR Transportation TR-MT Marine

Transportation
Greenhouse Gas Emissions N/A SASB TR-RO-110a TR Transportation TR-RO Road

Transportation
267
SDG 9: Target 9.4
GHG Emissions Greenhouse gas emissions (scopes 1-2) per net value added metric tons of UNCTAD core SDGs reporting
CO2 equivalent indicators B.3
per unit of $
currency
CO2 emissions from gaseous fuel consumption, liquid fuel consumption, and solid fuel kt and % of total World Bank WDI (adapted)
consumption
GHG net emissions/removals by LUCF Mt of CO2 World Bank WDI (adapted)

equivalent
Emission of HFC gas, PFC gas and SF6 gas and other greenhouse gas emissions thousand metric World Bank WDI (adapted)
tons of CO2
equivalent and %
change from 1990
Methane emissions kt of CO2 World Bank WDI (adapted)

equivalent and %
change from 1990
Total greenhouse gas emissions kt of CO2 World Bank WDI (adapted)

equivalent and %
change from 1990
Nitrous oxide emissions thousand metric World Bank WDI (adapted)

tons of CO2
equivalent and %
change from 1990
Energy related methane emissions % of total World Bank WDI (adapted)

methane
emissions
GHG intensity CO2 intensity kg per kg of oil World Bank WDI (adapted)
equivalent energy
use
CO2 growth rate N/A Yale University Environmental

Economic b. Current or expected impacts on communities and local economies, including positive
Impacts and negative impacts where relevant.
engagements.
Lending to, Number of m2 of pristine natural ecosystem lost per $1,000 invested or other indicators N/A Global Investors for All Financials
and insuring identified by the Taskforce on Nature-related Financial Disclosures Sustainable Development
of, sustainable Sector-Specific SDG-related
activities Metrics for Corporate
Reporting
268
SDG 9: Target 9.4
Life cycle Provide details of the embodied carbon emissions of new construction or major renovation Column CDP Climate change
emissions projects completed in the last three years. "embodied C-CN6.6c/C-RE6.6c
assessments: carbon"
buildings
Efficiency
Products
Beverages
Dairy
Beverages
Services
Materials Sourcing N/A SASB RR-FC-440a RR Renewable Resources RR-FC Fuel Cells &
Materials Sourcing N/A SASB RR-ST-440a RR Renewable Resources RR-ST Solar Technology
Materials Efficiency N/A SASB RR-WT-440b RR Renewable Resources RR-WT Wind Technology
Materials Sourcing N/A SASB RR-WT-440a RR Renewable Resources RR-WT Wind Technology
Materials Sourcing N/A SASB RT-AE-440a RT Resource RT-AE Aerospace &

Materials Sourcing N/A SASB RT-EE-440a RT Resource RT-EE Electrical &

Materials Sourcing N/A SASB RT-IG-440a RT Resource RT-IG Industrial

Remanufacturing Design & Services N/A SASB RT-IG-440b RT Resource RT-IG Industrial
Materials Sourcing N/A SASB TC-ES-440a TC Technology & TC-ES Electronic

& Original Design
Manufacturing
269
SDG 9: Target 9.4
Materials Materials Sourcing N/A SASB TC-HW-440a TC Technology & TC-HW Hardware
Sourcing & Communications
Efficiency
Materials Sourcing N/A SASB TC-SC-440a TC Technology & TC-SC Semiconductors
Communications
Product End-of-life Management N/A SASB TC-TL-440a TC Technology & TC-TL

Services
Oil and Gas List the decommissioned structures left in place and describe the rationale for leaving them N/A GRI 11: Oil and Gas Sector Oil & Gas
in place. 2021 11.7.5
Other Report your greenhouse gas emissions figure(s) for your disclosing commodity(ies), Column CDP Climate change
emissions data: explain your methodology, and include any exclusions. "emissions" C-AC6.9a/C-FB6.9a/C-
agricultural PF6.9a
commodities
Management
Product Lifecycle Environmental Impacts N/A SASB CG-BF-410a CG Consumer Goods CG-BF Building Products
& Furnishings
Packaging Lifecycle Management N/A SASB CG-HP-410a CG Consumer Goods CG-HP Household &
Personal Products
Product Environmental, Health, and Safety Performance N/A SASB CG-HP-250a CG Consumer Goods CG-HP Household &
Personal Products
Product Sourcing, Packaging & Marketing N/A SASB CG-MR-410a CG Consumer Goods CG-MR Multiline and
Distributors
Product Innovation N/A SASB EM-CM-410a EM Extractives & Minerals EM-CM Construction
Product Specifications & Clean Fuel Blends N/A SASB EM-RM-410a EM Extractives & Minerals EM-RM Oil & Gas –
Incorporation of Environmental, Social, and Governance Factors in Investment N/A SASB FN-AC-410a FN Financials FN-AC Asset
Management & Advisory Management & Custody
Activities
270
SDG 9: Target 9.4
Product Design Incorporation of Environmental, Social, and Governance Factors in Credit Analysis N/A SASB FN-CB-410a FN Financials FN-CB Commercial
& Lifecycle Banks
Management
Management
Commodity Exchanges
Packaging Lifecycle Management N/A SASB FB-AB-410a FB Food & Beverage FB-AB Alcoholic
Beverages
Beverages
Product Lifecycle Management N/A SASB HC-DI-410a HC Health Care HC-DI Health Care
Distributors
Product Design & Lifecycle Management N/A SASB HC-MS-410a HC Health Care HC-MS Medical

Services
Lifecycle Emissions Balance N/A SASB RR-BI-410a RR Renewable Resources RR-BI Biofuels
Product End-of-life Management N/A SASB RR-FC-410b RR Renewable Resources RR-FC Fuel Cells &
271
SDG 9: Target 9.4
Product Design Product End-of-life Management N/A SASB RR-ST-410b RR Renewable Resources RR-ST Solar Technology
& Lifecycle & Alternative Energy & Project Developers
Management
Fuel Economy & Emissions in Use-phase N/A SASB RT-AE-410a RT Resource RT-AE Aerospace &
Product Design for Use-phase Efficiency N/A SASB RT-CH-410a RT Resource RT-CH Chemicals
Transformation
Safety & Environmental Stewardship of Chemicals N/A SASB RT-CH-410b RT Resource RT-CH Chemicals
Transformation
Product Lifecycle Management N/A SASB RT-CP-410a RT Resource RT-CP Containers &
Product Lifecycle Management N/A SASB RT-EE-410a RT Resource RT-EE Electrical &
Fuel Economy & Emissions in Use-phase N/A SASB RT-IG-410a RT Resource RT-IG Industrial
Product Lifecycle Management N/A SASB TC-ES-410a TC Technology & TC-ES Electronic
& Original Design
Manufacturing
Product Lifecycle Management N/A SASB TC-HW-410a TC Technology & TC-HW Hardware
Communications
Product Lifecycle Management N/A SASB TC-SC-410a TC Technology & TC-SC Semiconductors
Communications
Fleet Fuel Economy & Utilization N/A SASB TR-CR-410a TR Transportation TR-CR Car Rental &
Leasing
Scope 1 Report the Scope 1 emissions pertaining to your business activity(ies) and explain any All CDP Climate change
breakdown: exclusions. If applicable, disaggregate your agricultural/forestry by GHG emissions C-AC7.4b/C-FB7.4b/C-PF7.4b
agriculture category.
Scope 1 Break down your total gross global Scope 1 emissions by business division. All CDP Climate change C7.3a
breakdown:
Break down your total gross global Scope 1 emissions by business facility. All CDP Climate change C7.3b
business
breakdown Break down your total gross global Scope 1 emissions by business activity. All CDP Climate change C7.3c
272
SDG 9: Target 9.4
Scope 1 Break down your total gross global Scope 1 emissions by country/region. All CDP Climate change C7.2
breakdown:
country
Scope 1 Break down your total gross global Scope 1 emissions by greenhouse gas type and All CDP Climate change C7.1a
breakdown: provide the source of each used global warming potential (GWP).
GHGs
Break down your total gross global Scope 1 emissions from coal mining activities in the All CDP Climate change
reporting year by greenhouse gas type. C-CO7.1b
Break down your total gross global Scope 1 emissions from electric utilities value chain All CDP Climate change
activities by greenhouse gas type. C-EU7.1b
Break down your total gross global Scope 1 emissions from oil and gas value chain All CDP Climate change
production activities by greenhouse gas type. C-OG7.1b
Scope 1 Break down your organization’s total gross global Scope 1 emissions by sector production All CDP Climate change
breakdown: activity in metric tons CO2e. C-CE7.4/C-CH7.4/C-CO7.4/
sector C-EU7.4/C-MM7.4/C-OG7.4/
production C-ST7.4/C-TO7.4/C-TS7.4
activities
Scope 1 What were your organization’s gross global Scope 1 emissions in metric tons CO2e? All CDP Climate change C6.1
emissions data
Scope 2 Indicate which gross global Scope 2 emissions breakdowns you are able to provide. All CDP Climate change C7.6
breakdown:
Break down your total gross global Scope 2 emissions by business division. All CDP Climate change C7.6a
business
breakdowns Break down your total gross global Scope 2 emissions by business facility. All CDP Climate change C7.6b
Break down your total gross global Scope 2 emissions by business activity. All CDP Climate change C7.6c
Scope 2 Break down your total gross global Scope 2 emissions by country/region. All CDP Climate change C7.5
breakdown:
country
Scope 2 Break down your organization’s total gross global Scope 2 emissions by sector production All CDP Climate change C-CE7.7/
breakdown: activity in metric tons CO2e. C-CH7.7/C-CO7.7/C-MM7.7/
sector C-OG7.7/C-ST7.7/C-TO7.7/C-
production TS7.7
activities
Scope 2 What were your organization's gross global Scope 2 emissions in metric tons CO2e? All CDP Climate change C6.3
emissions data
Scope 3 Disclose sales of products that are greenhouse gases. All CDP Climate change
breakdown C-CH7.8a
Scope 3 Account for your organization’s gross global Scope 3 emissions, disclosing and explaining All CDP Climate change C6.5
emissions data any exclusions.
273
SDG 9: Target 9.4
Scope 3 Disclose your Scope 3 emissions for each of your relevant business activity areas. All CDP Climate change
emissions data: C-AC6.6a/C-FB6.6a/C-
agricultural PF6.6a
value chain
& Furnishings
Personal Products
Products
Beverages
Distributors
Dairy
Beverages
Sourcing & Environmental Impacts of Feedstock Production N/A SASB RR-BI-430a RR Renewable Resources RR-BI Biofuels
Supply Chain Management N/A SASB RR-PP-430a RR Renewable Resources RR-PP Pulp & Paper
Supply Chain Management N/A SASB RT-CP-430a RT Resource RT-CP Containers &
Communications
Materials
Waste Management N/A SASB EM-CM-150a EM Extractives & Minerals EM-CM Construction
Management
274
SDG 9: Target 9.4
Waste & Waste Management N/A SASB EM-IS-150a EM Extractives & Minerals EM-IS Iron & Steel
Hazardous Processing Producers
Materials
Management
Processing
Hazardous Materials Management N/A SASB EM-RM-150a EM Extractives & Minerals EM-RM Oil & Gas –
Chemicals Management N/A SASB EM-SV-150a EM Extractives & Minerals EM-SV Oil & Gas –
Processing Services
Distributors
Waste Management N/A SASB HC-DY-150a HC Health Care HC-DY Health Care
Delivery
Coal Ash Management N/A SASB IF-EU-150a IF Infrastructure IF-EU Electric Utilities &
Power Generators
Management of Leachate & Hazardous Waste N/A SASB IF-WM-150a IF Infrastructure IF-WM Waste
Management
Hazardous Waste Management N/A SASB RR-ST-150a RR Renewable Resources RR-ST Solar Technology
Hazardous Waste Management N/A SASB RT-AE-150a RT Resource RT-AE Aerospace &
Hazardous Waste Management N/A SASB RT-CH-150a RT Resource RT-CH Chemicals

Transformation
Waste Management N/A SASB RT-CP-150a RT Resource RT-CP Containers &

Hazardous Waste Management N/A SASB RT-EE-150a RT Resource RT-EE Electrical &
Waste Management N/A SASB TC-ES-150a TC Technology & TC-ES Electronic

& Original Design
Manufacturing

Communications
275
SDG 9: Target 9.4
Water & Water Management N/A SASB CG-HP-140a CG Consumer Goods CG-HP Household &
Wastewater Personal Products
Management
Processing
Processing
Water Management Services N/A SASB EM-SV-140a EM Extractives & Minerals EM-SV Oil & Gas –
Processing Services
Products
Beverages
Dairy
Beverages
Power Generators
Services
Services
276
SDG 9: Target 9.4
Water & Water Management N/A SASB RR-PP-140a RR Renewable Resources RR-PP Pulp & Paper
Wastewater & Alternative Energy Products
Management

Transformation

Water Management N/A SASB TC-ES-140a TC Technology & TC-ES Electronic

& Original Design
Manufacturing

Communications
Possible Gaps
• Development of environmentally friendly technologies in product design and production
• Circular business model
• Investment in sustainability improvement programs and technologies in producer countries
IAEG-SDG indicators
Indicators Units
9.4.1 CO2 emission per unit of value added CO2 equivalent
277
SDG 9: Target 9.5
Target 9.5
Enhance scientific research, upgrade the technological capabilities of industrial sectors
in all countries, in particular developing countries, including, by 2030, encouraging
innovation and substantially increasing the number of research and development workers
per 1 million people and public and private research and development spending
Sources
Examples of relevant UN Conventions and other Rio Declaration, HR Council A/HRC/20/26, ILO C142, ILO R195
and the SDGs
Disclosures 9.5
distributed’.
Economic value High-tech and medium high-tech output $ currency Global Innovation Index (adapted)
Cultural and creative services exports $ currency Global Innovation Index (adapted)
Printing and publishing output $ currency Global Innovation Index (adapted)
Creative goods exports $ currency Global Innovation Index (adapted)
High-tech exports $ currency Global Innovation Index (adapted)
ICT services exports $ currency Global Innovation Index (adapted)
278
SDG 9: Target 9.5
Economic value a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including $ currency WEF Toward Common Metrics and
the basic components for the organization’s global operations as listed below. If data are Consistent Reporting of Sustainable
presented on a cash basis, report the justification for this decision in addition to reporting Value Creation (based on GRI Standard
the following basic components: 201-1)
distributed’.
criteria used for defining significance
Engagement, Goods
Diversity &
Employee Recruitment, Development & Retention N/A SASB HC-BP-330a HC Health Care HC-BP Biotechnology
Inclusion
& Pharmaceuticals
Delivery
Communications
Employee Recruitment, Inclusion & Performance N/A SASB TC-IM-330a TC Technology & TC-IM Internet Media
Communications & Services
Recruiting & Managing a Global & Skilled Workforce N/A SASB TC-SC-330a TC Technology & TC-SC
Communications Semiconductors
Expenditure and Total computer software spending $ currency Global Innovation Index (adapted)
investment
Expenditure on education $ currency Global Innovation Index (adapted)
Expenditure on research and development as a proportion of turnover % UNCTAD core SDGs reporting indicators
C.2
Research and development expenditure $ currency World Bank WDI (adapted)
Environmental protection expenditure including costs of waste disposal, emissions $ currency Yale University Environmental
treatment, and remediation and costs of prevention and environmental management Performance Index (adapted)
279
SDG 9: Target 9.5
Intellectual Intellectual property payments $ currency Global Innovation Index (adapted)

property
Patent applications by origin Number of Global Innovation Index (adapted)
application
PCT (Patent Cooperation Treaty) international applications by origin Number of Global Innovation Index (adapted)
application
Utility model applications by origin Number of Global Innovation Index (adapted)

application
Scientific and technical publications Number of Global Innovation Index (adapted)

publication
Citable documents H index Number of Global Innovation Index (adapted)

documents
Intellectual property receipts $ currency Global Innovation Index (adapted)
Industrial designs by origin Number of Global Innovation Index (adapted)

design
Patent Applications per 1000 UNSDSN indicators (adapted)
Charges for the use of intellectual property, payments and receipts $ currency World Bank WDI (adapted)
Patent applications, nonresidents and residents Number World Bank WDI (adapted)
Trademark application class count by origin Number of Global Innovation Index (adapted)
application
Low-carbon Does your organization invest in research and development (R&D) of low-carbon products or Column "R&D CDP Climate change C-CE9.6/C-
investments services related to your sector activities? Investment CG9.6/C-CH9.6/C-CN9.6/C-CO9.6/C-
figure" EU9.6/C-MM9.6/C-OG9.6/C-RE9.6/C-
ST9.6/C-TO9.6/C-TS9.6
Provide details of your organization’s investments in low-carbon R&D for cement production Column "R&D CDP Climate change C-CE9.6a
activities over the last three years. Investment
figure"
Provide details of your organization’s investments in low-carbon R&D for capital goods Column "R&D CDP Climate change C-CG9.6a
products and services over the last three years. Investment
figure"
Provide details of your organization’s investments in low-carbon R&D for chemical Column "R&D CDP Climate change C-CH9.6a
production activities over the last three years. Investment
figure"
Provide details of your organization’s investments in low-carbon R&D for real estate and Column "R&D CDP Climate change C-CN9.6a/C-
construction activities over the last three years. Investment RE9.6a
figure"
280
SDG 9: Target 9.5
Low-carbon Provide details of your organization's investments in low-carbon R&D for your sector Column "R&D CDP Climate change C-CO9.6a/C-
investments activities over the last three years. Investment EU9.6a/C-OG9.6a
figure"
Provide details of your organization’s investments in low-carbon R&D for metals and mining Column "R&D CDP Climate change C-MM9.6a
production activities over the last three years. Investment
figure"
Provide details of your organization’s investments in low-carbon R&D for steel production Column "R&D CDP Climate change C-ST9.6a
figure"
Provide details of your organization’s investments in low-carbon R&D for transport-related Column "R&D CDP Climate change C-TO9.6a/C-TS9.6a
figure"
Research and Total amount of spending on R&D as a percentage of total sales Ratio WEF Toward Common Metrics and
development Consistent Reporting of Sustainable
Value Creation
Research talent in business enterprise N/A Global Innovation Index (adapted)
Researchers Number of Global Innovation Index (adapted)

researchers
Employment in knowledge-intensive services Number or % Global Innovation Index (adapted)
Firms offering formal training yes/no Global Innovation Index (adapted)
Gross expenditure on R&D (GERD) performed by business enterprise $ currency Global Innovation Index (adapted)
Gross expenditure on R&D (GERD) financed by business enterprise $ currency Global Innovation Index (adapted)
Females employed with advanced degrees Number of Global Innovation Index (adapted)
females
University/industry research collaboration Number of Global Innovation Index (adapted)

deals
Patent families filed in at least two offices $ currency Global Innovation Index (adapted)
ICTs and business model creation N/A Global Innovation Index (adapted)
ICTs and organizational model creation N/A Global Innovation Index (adapted)
Researchers in R&D Number of World Bank WDI (adapted)

researchers
Scientific and technical journal articles Number of World Bank WDI (adapted)
publication
Technicians in R&D Number of World Bank WDI (adapted)

technicians
281
SDG 9: Target 9.5
Research and Technical cooperation grants $ currency World Bank WDI (adapted)
development
Possible Gaps
• Investment in improvement programs and technologies in producer countries
• Aligning R&D priorities with the interests and sustainable development priorities of a wider community
IAEG-SDG indicators
Indicators Units
9.5.1 Research and development expenditure as a proportion of GDP % of GDP
9.5.2 Researchers (in full-time equivalent) per million inhabitants Number of researchers per million inhabitants
282
SDG 9: Target 9.A
Target 9.A
Facilitate sustainable and resilient infrastructure development in developing countries
through enhanced financial, technological and technical support to African countries,
least developed countries, landlocked developing countries and small island developing
States 18.
Disclosures 9.A
Impacts
of Climate
Change
Banks

Services
283
SDG 9: Target 9.C
Target 9.C
Significantly increase access to information and communications technology and strive
to provide universal and affordable access to the Internet in least developed countries by
2020.
Disclosures 9.C
Affordable Cost of a medium basket of mobile broadband in % of average monthly income N/A Global Investors for Telecommunications
internet Sustainable Development Services
related Metrics for
Corporate Reporting
Ensure Number of users of internet N/A Global Investors for Telecommunications

broadband Sustainable Development Services
coverage for all Sector-Specific SDG-
related Metrics for
Corporate Reporting
284
INEQUALIT
ED IES
C
DU
GOAL 10. RE
SDG 10: Target 10.1
REDUCE INEQUALITY WITHIN

AND AMONG COUNTRIES
Target 10.1
By 2030, progressively achieve and sustain income growth of the bottom 40 per cent of the
population at a rate higher than the national average
Sources
Examples of relevant UN Conventions and other UDHR, ICESCR, ICERD, CEDAW, CRPD, ICRMW, UNDRIP, ILO C100, ILO C111, ILO C131, ILO C156
and the SDGs
286
SDG 10: Target 10.1
Disclosures 10.1
Labor Practices Labor Practices N/A SASB CG-MR-310a CG Consumer Goods CG-MR Multiline and Specialty Retailers
& Distributors
Labor Practices N/A SASB FB-FR-310a FB Food & Beverage FB-FR Food Retailers & Distributors
Labor Conditions N/A SASB TC-ES-320a TC Technology & TC-ES Electronic Manufacturing Services
Communications & Original Design Manufacturing
Labor Practices N/A SASB TC-ES-310a TC Technology & TC-ES Electronic Manufacturing Services
Communications & Original Design Manufacturing
Supply Chain Labor Conditions in the Supply Chain N/A SASB CG-AA-430b CG Consumer Goods CG-AA Apparel, Accessories & Footwear
Management
Environmental & Social Impacts of Palm Oil Supply Chain N/A SASB CG-HP-430a CG Consumer Goods CG-HP Household & Personal Products
Labor Conditions in the Supply Chain N/A SASB CG-TS-430a CG Consumer Goods CG-TS Toys & Sporting Goods
Processing
Management of Environmental & Social Impacts in the Supply Chain N/A SASB FB-FR-430a FB Food & Beverage FB-FR Food Retailers & Distributors
Communications
287
SDG 10: Target 10.2
Target 10.2
By 2030, empower and promote the social, economic and political inclusion of all,
irrespective of age, sex, disability, race, ethnicity, origin, religion or economic or other
status
Sources
Examples of relevant UN Conventions and other UDHR, ICCPR, ICESCR, ICERD, CRC, CEDAW, CRPD, ICRMW, UNDRIP, ILO C118, ILO C157
and the SDGs
Disclosures 10.2
Affordability
Compensation The company measures, publishes and addresses its gender pay gap. N/A WBA - Gender Benchmark
and Benefits Methodology Report 2021
The company provides paid primary carer leave to its employees. N/A WBA - Gender Benchmark
Methodology Report 2021
The company provides paid secondary carer leave to its employees. N/A WBA - Gender Benchmark
The company provides childcare and/or other family support to its employees. N/A WBA - Gender Benchmark
The company provides flexible working options to its employees. N/A WBA - Gender Benchmark
The company requires its suppliers to offer their workers formal contracts. N/A WBA - Gender Benchmark
The company requires its suppliers to pay their workers a living wage and monitors supplier N/A WBA - Gender Benchmark
adherence. Methodology Report 2021
The company requires its suppliers to provide primary and secondary carer leave, and N/A WBA - Gender Benchmark
childcare and/or other family support. Methodology Report 2021
288
SDG 10: Target 10.2
Engagement,
Workforce Diversity & Inclusion N/A SASB CG-MR-330a CG Consumer Goods CG-MR Multiline and Specialty
Diversity &
Inclusion
Employee Diversity & Inclusion N/A SASB FN-AC-330a FN Financials FN-AC Asset Management &
Custody Activities
Employee Diversity & Inclusion N/A SASB FN-IB-330a FN Financials FN-IB Investment Banking &
Brokerage
Employee Recruitment, Development & Retention N/A SASB HC-BP-330a HC Health Care HC-BP Biotechnology &
Pharmaceuticals
Employee Recruitment, Development & Retention N/A SASB HC-DY-330a HC Health Care HC-DY Health Care Delivery
Workforce Diversity & Engagement N/A SASB SV-PS-330a SV Services SV-PS Professional & Commercial
Services
Communications
Employee Recruitment, Inclusion & Performance N/A SASB TC-IM-330a TC Technology & TC-IM Internet Media & Services
Communications
Communications
Recruiting & Managing a Global, Diverse & Skilled Workforce N/A SASB TC-SI-330a TC Technology & TC-SI Software & IT Services
Communications
Governance The company has integrated gender equality and women’s empowerment into its business N/A WBA - Gender Benchmark
and Strategy strategy. Methodology Report 2021
The company has established senior leadership accountability for driving gender equality N/A WBA - Gender Benchmark
and women’s empowerment Methodology Report 2021
The company has a gender-responsive risk identification and assessment process as part of N/A WBA - Gender Benchmark
its human rights due diligence process. Methodology Report 2021
The company systematically collects, monitors and analyses sex-disaggregated data across N/A WBA - Gender Benchmark
its value chain. Methodology Report 2021
The company has a gender-responsive grievance mechanism. N/A WBA - Gender Benchmark
The company seeks feedback from its employees to inform its gender equality and women’s N/A WBA - Gender Benchmark
empowerment efforts. Methodology Report 2021
The company engages with external stakeholders to inform its gender equality and women’s N/A WBA - Gender Benchmark
289
SDG 10: Target 10.2
Governance The company drives gender equality and women’s empowerment within its supply chain. N/A WBA - Gender Benchmark
and Strategy Methodology Report 2021
The company requires its suppliers to have a gender-responsive grievance mechanism. N/A WBA - Gender Benchmark
The company demonstrates a gender-responsive corrective action process in its supply N/A WBA - Gender Benchmark
chain. Methodology Report 2021
Health and The company ensures the provision and coverage of gender- responsive health information N/A WBA - Gender Benchmark
Well-being and services for its employees. Methodology Report 2021
The company requires its suppliers to address the specific health, safety and hygiene needs N/A WBA - Gender Benchmark
of their women workers, and to provide their workers with a gender-responsive, safe and Methodology Report 2021
healthy work environment.
The company requires its suppliers to ensure access to gender- responsive health N/A WBA - Gender Benchmark
information and services for their workers. Methodology Report 2021
5 material issues]
issues?
290
SDG 10: Target 10.2
Labor Practices Labor Practices N/A SASB CG-MR-310a CG Consumer Goods CG-MR Multiline and Specialty
Processing
Processing
Labor Practices N/A SASB FB-FR-310a FB Food & Beverage FB-FR Food Retailers & Distributors
Labor Practices N/A SASB IF-WM-310a IF Infrastructure IF-WM Waste Management
Labor Conditions N/A SASB TC-ES-320a TC Technology & TC-ES Electronic Manufacturing
Manufacturing
Labor Practices N/A SASB TC-ES-310a TC Technology & TC-ES Electronic Manufacturing
Manufacturing
Labor Practices N/A SASB TR-AF-310a TR Transportation TR-AF Air Freight & Logistics
Representation The company has achieved gender equality in leadership. N/A WBA - Gender Benchmark
The company offers professional development programmes and equal promotion N/A WBA - Gender Benchmark
opportunities to its women employees. Methodology Report 2021
The company has achieved gender equality across key functions. N/A WBA - Gender Benchmark
The company measures and addresses employee turnover and absenteeism by sex. N/A WBA - Gender Benchmark
The company requires its suppliers to drive gender equality in leadership. N/A WBA - Gender Benchmark
The company requires its suppliers not to discriminate against pregnant and/or married N/A WBA - Gender Benchmark
women workers. Methodology Report 2021
The company requires its suppliers to create an enabling environment for workers to exercise N/A WBA - Gender Benchmark
their rights to freedom of association and collective bargaining. Methodology Report 2021
291
SDG 10: Target 10.2
Representation The company actively supports women-owned businesses. N/A WBA - Gender Benchmark
Supply Chain Labor Conditions in the Supply Chain N/A SASB CG-AA-430b CG Consumer Goods CG-AA Apparel, Accessories &
Management Footwear
Products
Labor Conditions in the Supply Chain N/A SASB CG-TS-430a CG Consumer Goods CG-TS Toys & Sporting Goods
Processing
Management of Environmental & Social Impacts in the Supply Chain N/A SASB FB-FR-430a FB Food & Beverage FB-FR Food Retailers & Distributors
Communications
Violence and The company actively prevents violence and harassment in the workplace. N/A WBA - Gender Benchmark
Harassment Methodology Report 2021
The company effectively remediates claims of violence and harassment in the workplace. N/A WBA - Gender Benchmark
The company actively prevents violence and harassment in the supply chain. N/A WBA - Gender Benchmark
The company effectively remediates claims of violence and harassment in the supply chain. N/A WBA - Gender Benchmark
The company ensures it engages in non-discriminatory marketing practices that support N/A WBA - Gender Benchmark
gender equality and women’s empowerment. Methodology Report 2021
The company supports initiatives that drive gender equality and women’s empowerment in N/A WBA - Gender Benchmark
the community. Methodology Report 2021
292
SDG 10: Target 10.3
Target 10.3
Ensure equal opportunity and reduce inequalities of outcome, including by eliminating
discriminatory laws, policies and practices and promoting appropriate legislation, policies
and action in this regard
Sources
Examples of relevant UN Conventions and other UDHR, ICCPR, UNGP, ICESCR, ICERD,CEDAW, CRPD, ICRMW, ILO C118
and the SDGs
Disclosures 10.3
Affordability Banks
Discriminatory Lending N/A SASB FN-MF-270b FN Financials FN-MF Mortgage

Finance
The company provides paid primary carer leave to its employees. N/A WBA - Gender Benchmark
The company provides paid secondary carer leave to its employees. N/A WBA - Gender Benchmark
The company provides childcare and/or other family support to its employees. N/A WBA - Gender Benchmark
The company provides flexible working options to its employees. N/A WBA - Gender Benchmark
The company requires its suppliers to offer their workers formal contracts. N/A WBA - Gender Benchmark
The company requires its suppliers to pay their workers a living wage and monitors supplier N/A WBA - Gender Benchmark
adherence. Methodology Report 2021
The company requires its suppliers to provide primary and secondary carer leave, and childcare N/A WBA - Gender Benchmark
and/or other family support. Methodology Report 2021
293
SDG 10: Target 10.3
Diversity Ratio of the basic salary and remuneration of women to men for each employee category, by N/A GRI 405-2-a
and Equal significant locations of operation.
Opportunity
Engagement, Goods
Diversity &
Inclusion
Workforce Diversity & Inclusion N/A SASB CG-MR-330a CG Consumer CG-MR Multiline and
Goods Specialty Retailers &
Distributors
Management &
Custody Activities
Employee Diversity & Inclusion N/A SASB FN-IB-330a FN Financials FN-IB Investment
Banking & Brokerage
Employee Recruitment, Development & Retention N/A SASB HC-BP-330a HC Health Care HC-BP Biotechnology
& Pharmaceuticals
Delivery
Marketing
Commercial Services
Communications
Employee Recruitment, Inclusion & Performance N/A SASB TC-IM-330a TC Technology & TC-IM Internet Media
Communications & Services
Recruiting & Managing a Global & Skilled Workforce N/A SASB TC-SC-330a TC Technology & TC-SC
Communications Semiconductors
Equal Does the Company system have policies/programs promoting equal opportunities (regardless of N/A UN Global Compact-Oxfam Poverty
opportunity gender and other diversities) that explicitly extends to the entire value chain? Footprint PF - 20.10
Total number and rate of employee turnover during the reporting period, by age group, gender and Number WEF Toward Common Metrics and
region. and % Consistent Reporting of Sustainable
Standard 401-1)
294
SDG 10: Target 10.3
Governance Total number of employees by employment contract (permanent and temporary), by gender. N/A GRI 102-8-a
and Strategy
Total number of employees by employment type (full-time and part-time), by gender. N/A GRI 102-8-c
Disclosure 2-7 Employees N/A GRI 2-7-a

a. report the total number of employees, and a breakdown of this total by gender and by region;
Disclosure 2-7 Employees N/A GRI 2-7-b

b. report the total number of:
i. permanent employees, and a breakdown by gender and by region;
ii. temporary employees, and a breakdown by gender and by region;
iii. non-guaranteed hours employees, and a breakdown by gender and by region;
iv. full-time employees, and a breakdown by gender and by region;
v. part-time employees, and a breakdown by gender and by region;
The company has integrated gender equality and women’s empowerment into its business strategy. N/A WBA - Gender Benchmark
The company has established senior leadership accountability for driving gender equality and N/A WBA - Gender Benchmark
women’s empowerment Methodology Report 2021
The company has a gender-responsive risk identification and assessment process as part of its N/A WBA - Gender Benchmark
human rights due diligence process. Methodology Report 2021
The company systematically collects, monitors and analyses sex-disaggregated data across its N/A WBA - Gender Benchmark
value chain. Methodology Report 2021
The company has a gender-responsive grievance mechanism. N/A WBA - Gender Benchmark
The company seeks feedback from its employees to inform its gender equality and women’s N/A WBA - Gender Benchmark
The company engages with external stakeholders to inform its gender equality and women’s N/A WBA - Gender Benchmark
The company drives gender equality and women’s empowerment within its supply chain. N/A WBA - Gender Benchmark
The company requires its suppliers to have a gender-responsive grievance mechanism. N/A WBA - Gender Benchmark
The company demonstrates a gender-responsive corrective action process in its supply chain. N/A WBA - Gender Benchmark
Health and The company ensures the provision and coverage of gender- responsive health information and N/A WBA - Gender Benchmark
Well-being services for its employees. Methodology Report 2021
The company requires its suppliers to address the specific health, safety and hygiene needs of N/A WBA - Gender Benchmark
their women workers, and to provide their workers with a gender-responsive, safe and healthy work Methodology Report 2021
environment.
295
SDG 10: Target 10.3
Health and The company requires its suppliers to ensure access to gender- responsive health information and N/A WBA - Gender Benchmark
Well-being services for their workers. Methodology Report 2021
issue(s)?
Inclusive Presence in markets which give access to underserved / disadvantaged populations. N/A Kepler/Cheveux Inequality Footprint
business
Revenues and growth targets from inclusive business strategies N/A Kepler/Cheveux Inequality Footprint
Labor a. Total number and rate of new employee hires during the reporting period, by age group, gender N/A GRI 401-1
and region.
b. Total number and rate of employee turnover during the reporting period, by age group, gender
and region.
No Does the Company system AND all major employers along the value chain have policies stating N/A UN Global Compact-Oxfam Poverty
discrimination that hiring, placement, remuneration, advancement, training, discipline, retirement, and termination Footprint PF - 5.6
decisions are based on objective factors and are not connected to gender, age, nationality,
ethnicity, sexuality, race, color, creed, caste, language, mental or physical disabilities, etc.? If
yes, how are the policies promoted internally by the Company system and each major employer/
organization?
Representation The company has achieved gender equality in leadership. N/A WBA - Gender Benchmark
296
SDG 10: Target 10.3
Representation The company offers professional development programmes and equal promotion opportunities to N/A WBA - Gender Benchmark
its women employees. Methodology Report 2021
The company has achieved gender equality across key functions. N/A WBA - Gender Benchmark
The company measures and addresses employee turnover and absenteeism by sex. N/A WBA - Gender Benchmark
The company requires its suppliers to drive gender equality in leadership. N/A WBA - Gender Benchmark
The company requires its suppliers not to discriminate against pregnant and/or married women N/A WBA - Gender Benchmark
workers. Methodology Report 2021
The company requires its suppliers to create an enabling environment for workers to exercise their N/A WBA - Gender Benchmark
rights to freedom of association and collective bargaining. Methodology Report 2021
The company actively supports women-owned businesses. N/A WBA - Gender Benchmark
Training and The average training and development expenditure per full time employee current US$ WEF Toward Common Metrics and
education Consistent Reporting of Sustainable
Value Creation
Average hours of training that the organization’s employees have undertaken during the reporting N/A GRI 404-1-a
period, by:
i. Gender;
Percentage of total employees by gender and by employee category who received a regular N/A GRI 404-3-a
performance and career development review during the reporting period.
Average hours of training that the organization’s employees have undertaken during the reporting Hours WEF Toward Common Metrics and
period, by: Consistent Reporting of Sustainable
i. Gender; Value Creation (based on GRI
ii. Employee category. Standard 404-1)
Violence and The company ensures it engages in non-discriminatory marketing practices that support gender N/A WBA - Gender Benchmark
Harassment equality and women’s empowerment. Methodology Report 2021
The company supports initiatives that drive gender equality and women’s empowerment in the N/A WBA - Gender Benchmark
community. Methodology Report 2021
The company actively prevents violence and harassment in the workplace. N/A WBA - Gender Benchmark
The company effectively remediates claims of violence and harassment in the workplace. N/A WBA - Gender Benchmark
The company actively prevents violence and harassment in the supply chain. N/A WBA - Gender Benchmark
297
SDG 10: Target 10.3
Violence and The company effectively remediates claims of violence and harassment in the supply chain. N/A WBA - Gender Benchmark
Harassment Methodology Report 2021
Possible Gaps
• Average worker vs. CEO pay ratio
• Gender pay gap
• Percentage of women as CEOs
• Inclusion of the value chain
IAEG-SDG indicators
Indicators Units
10.3.1 P
roportion of population reporting having personally felt discriminated against or harassed in % of population
the previous 12 months on the basis of a ground of discrimination prohibited under international
human rights law
298
SDG 10: Target 10.4
Target 10.4
Adopt policies, especially fiscal, wage and social protection policies,
and progressively achieve greater equality
Sources
Examples of relevant UN Conventions UDHR, ICESCR, ICERD, CEDAW, CRPD, ICRMW, UNDRIP, ILO C102
Publications and other resources on 2, 12, 14, 45, 51, 57, 63, 116
Disclosures 10.4
Distributors
Goods
Labor Relations N/A SASB EM-CO-310a EM Extractives & EM-CO Coal Operations
Minerals Processing
Labor Relations N/A SASB EM-MM-310a EM Extractives & EM-MM Metals & Mining
Minerals Processing
Distributors
Labor Practices N/A SASB IF-WM-310a IF Infrastructure IF-WM Waste

Management

& Original Design
Manufacturing

& Original Design
Manufacturing
299
SDG 10: Target 10.4
Labor Practices Labor Practices N/A SASB TR-AF-310a TR Transportation TR-AF Air Freight &
Logistics

organization.
Tax a. A description of the tax governance and control framework, including: N/A GRI 207-2
i. the governance body or executive-level position within the organization accountable for compliance
with the tax strategy;
b. A description of the mechanisms for reporting concerns about unethical or unlawful behavior and the
organization’s integrity in relation to tax.
a. A description of the approach to stakeholder engagement and management of stakeholder concerns N/A GRI 207-3
related to tax, including:
a. All tax jurisdictions where the entities included in the organization’s audited consolidated financial N/A GRI 207-4
(...)
300
SDG 10: Target 10.4
continued ix. Corporate income tax accrued on profit/loss; N/A GRI 207-4
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.
Tax The reporting organization shall report the following information: N/A WEF Toward Common
a. All tax jurisdictions where the entities included in the organization’s audited consolidated financial Metrics and Consistent
statements, or in the financial information filed on public record, are resident for tax purposes. Reporting of Sustainable
b. For each tax jurisdiction reported in Disclosure 207-4-a: Value Creation (based on
i. Names of the resident entities; GRI Standards 207-4)
301
SDG 10: Target 10.5
Target 10.5
Improve the regulation and monitoring of global financial markets and institutions and
strengthen the implementation of such regulations
Sources
Examples of relevant UN Conventions and other The FATF Recommendations

and the SDGs
Disclosures 10.5
Systemic Risk Systemic Risk Management N/A SASB FN-AC-550a FN Financials FN-AC Asset
Management Management & Custody
Activities
Systemic Risk Management N/A SASB FN-CB-550a FN Financials FN-CB Commercial

Banks
Systemic Risk Management N/A SASB FN-IN-550a FN Financials FN-IN Insurance
Employee Incentives & Risk Taking N/A SASB FN-IB-550b FN Financials FN-IB Investment Banking
& Brokerage
Systemic Risk Management N/A SASB FN-IB-550a FN Financials FN-IB Investment Banking
& Brokerage
Managing Business Continuity & Technology Risks N/A SASB FN-EX-550a FN Financials FN-EX Security &
Commodity Exchanges
302
SDG 10: Target 10.6 / 10.7
Target 10.6
Ensure enhanced representation and voice for developing countries in decision-making in
global international economic and financial institutions in order to deliver more effective,
credible, accountable and legitimate institutions
Target 10.7
Facilitate orderly, safe, regular and responsible migration and mobility of people,
including through the implementation of planned and well-managed migration policies
Sources
Examples of relevant UN Conventions and other UDHR, ICCPR, Refugees Convention, ICERD, ICRMW, CTOC, ILO C097, ILO C143
and the SDGs
Disclosures 10.7
Engagement,
Diversity &
Inclusion
Communications
Communications
303
SDG 10: Target 10.7
most severe potential negative impacts on people) or another basis? [Please select your top Progress
5 material issues]
Progress
Progress
issues? Progress
Progress
Progress
Progress
and/or plans to take to implement the human rights principles, including any challenges 2022 Communication on
304
SDG 10: Target 10.C
Target 10.C
By 2030, reduce to less than 3 per cent the transaction costs of migrant remittances and
eliminate remittance corridors with costs higher than 5 per cent
Disclosures 10.C
Affordability Banks
Selling Selling Practices N/A SASB FN-CF-270a FN Financials FN-CF Consumer

Practices Finance
& Product
Labeling
305
AL 11. SUST
O AIN
G AND COM A
M
U
BL IT
E C ES
N
ITIE
I
S
306
SDG 11: Target 11.1
MAKE CITIES AND HUMAN

SETTLEMENTS INCLUSIVE, SAFE,
RESILIENT AND SUSTAINABLE
Target 11.1
By 2030, ensure access for all to adequate, safe and affordable housing and basic
services and upgrade slums
Sources
Examples of relevant UN Conventions UDHR, ICESCR, New Urban Agenda, ILO R115
Publications and other resources on 5, 7, 30, 45, 63, 102, 117
307
SDG 11: Target 11.1
Disclosures 11.1
Distributors
Services
Access to Volume of potable water provided N/A Global Investors for Sustainable Water Utilities
quality water Development Sector-Specific
and sanitation SDG-related Metrics for
Corporate Reporting
Availability of drinking water supply (hours per day) N/A Global Investors for Sustainable Water Utilities
Corporate Reporting
Number of new connections to water and wastewater services N/A Global Investors for Sustainable Water Utilities
Corporate Reporting
Affordable Number of years for which housing is expected to remain affordable N/A Global Investors for Sustainable Residential
housing stock Development Sector-Specific
Corporate Reporting
5 material issues]
issues?
308
SDG 11: Target 11.1
Human Rights HR6, How does the company assess progress in preventing/mitigating the risks/impacts N/A UN Global Compact - 2022
Inclusive Estimated number of individuals with improved access to housing as a result of the initiative. # of individuals BCtA indicators
business
Estimated number of affordable housing units constructed as a result of the initiative. # of housing BCtA indicators
units
Estimated number of affordable housing units improved or refurbished as a result of the # of housing BCtA indicators
initiative. units
Infrastructure Investment in water and sanitation with private participation current US$ World Bank WDI (adapted)
investment
Investment in energy with private participation current US$ World Bank WDI (adapted)
Investment in telecoms with private participation current US$ World Bank WDI (adapted)
Oil and Gas List the locations of operations that caused or contributed to involuntary resettlement or N/A GRI 11: Oil and Gas Sector 2021Oil & Gas
where such resettlement is ongoing. For each location, describe how peoples’ livelihoods 11.16.2
and human rights were affected and restored.
Selling Discriminatory Lending N/A SASB FN-MF-270b FN Financials FN-MF Mortgage

Practices Finance
& Product
Labeling
Finance
Possible Gaps
• Decent accommodation and basic services in workplace
• Impact of business activities on the adjacent community
• Lifecycle impact assessment of building
IAEG-SDG indicators
Indicators Units
11.1.1 Proportion of urban population living in slums, informal settlements or inadequate housing % of urban population
309
SDG 11: Target 11.2
Target 11.2
By 2030, provide access to safe, affordable, accessible and sustainable transport
systems for all, improving road safety, notably by expanding public transport, with special
attention to the needs of those in vulnerable situations, women, children, persons with
disabilities and older persons
Sources
Examples of relevant UN Conventions and other New Urban Agenda, 1958 Agreement, 1997 Agreement, 1998 GTRs
and the SDGs
Disclosures 11.2
Access to Number of end users with new services such as charging point and smart meters N/A Global Investors All Utilities
quality energy/ for Sustainable
water and Development Sector-
sanitation Specific SDG-related
Metrics for Corporate
Reporting
GHG Emissions Greenhouse Gas Emissions N/A SASB TR-AF-110a TR Transportation TR-AF Air Freight & Logistics
Inclusive Number of cars used in car sharing services N/A Global Investors Automobile
mobility for Sustainable
Development Sector-
Specific SDG-related
Reporting
Economic b. Current or expected impacts on communities and local economies, including positive
Impacts and negative impacts where relevant.
engagements.
310
SDG 11: Target 11.2
Infrastructure Investment in transport with private participation current US$ World Bank WDI
investment (adapted)
Product Design Fuel Economy & Emissions in Use-phase N/A SASB RT-AE-410a RT Resource RT-AE Aerospace & Defense
& Lifecycle Transformation
Management
Fuel Economy & Emissions in Use-phase N/A SASB RT-IG-410a RT Resource RT-IG Industrial Machinery &
Transformation Goods
Supply Chain Supply Chain Management N/A SASB TR-AF-430a TR Transportation TR-AF Air Freight & Logistics
Management
Transport Public Transport Use for Work Commute % UNSDSN indicators

(adapted)
Walking or Bicycling for Work Commute % UNSDSN indicators

(adapted)
Commuting Time minutes UNSDSN indicators

(adapted)
10.3 What are the total number of journeys made in your city each year by each mode below? Column 1 - Mode: "Rail/ CDP C40 Cities 2020
Metro/Tram"; "Buses Questionnaire 10,3
(including BRT)"
10.1 What is the mode share of each transport mode in your city for passenger transport? Column 1 - Mode & CDP Cities 2020
Column 2 - Mode share Questionnaire 10,1
Urban Planning 11.1 Report the total population living within 500m of a mass transit station, with mass transit Column 1 - Population CDP C40 Cities 2020
defined as any Bus Rapid Transit (BRT), light rail, other rail-based transit modes or frequent Questionnaire 11,1
bus services (average of five times an hour from 7 a.m. to 9 p.m. on a weekday).
Possible Gaps
• Providing safe and sustainable means of transportation
• Market opportunities in transportation and urban infrastructure
• Respect the culture, values and local languages
IAEG-SDG indicators
Indicators Units
11.2.1 P
roportion of population that has convenient access to public transport, by sex, age and % of population
persons with disabilities
311
SDG 11: Target 11.3
Target 11.3
By 2030, enhance inclusive and sustainable urbanization and capacity for
participatory, integrated and sustainable human settlement planning and
management in all countries
Sources
Examples of relevant UN Conventions ICESCR, New Urban Agenda, Aichi Biodiversity Targets
Disclosures 11.3
Adaptation 3.5 Please explain how your city has addressed vulnerable groups through transformative Open text CDP Cities 2020
Planning action. Questionnaire 3,5
Process
3.6 Please explain the level of inclusion of the planning process Open text CDP Cities 2020
Questionnaire 3,6
Distributors
Management
Services
Collaboration 6.2 Does your city collaborate in partnership with businesses in your city on sustainability Response option: CDP Cities 2020
projects? "Yes" Questionnaire 6,2
6.2a Please provide some key examples of how your city collaborates with business in the Full table applies CDP Cities 2020
table below. - ALL Questionnaire 6.2a
Progress
312
SDG 11: Target 11.3
Environment E1,1, For each environmental policy, is it: N/A UN Global Compact -
Progress
Progress
E12, Please provide details regarding the company's water withdrawal and consumption N/A UN Global Compact -
Progress
Progress
issues? Progress
Progress
Progress
Progress
Progress
Progress
Progress
Progress
313
SDG 11: Target 11.3
Environment E9, Please report the company's renewable energy consumption as a percentage of total N/A UN Global Compact -
Progress
Impacts
of Climate
Services
Change
Management

Services
314
SDG 11: Target 11.4
Target 11.4
Strengthen efforts to protect and safeguard the world’s cultural and natural heritage
Sources
Examples of relevant UN Conventions and other ICESCR, World Heritage Convention, Rio Declaration
and the SDGs
Disclosures 11.4
Impacts Processing
Processing
Processing Services
Dairy
315
SDG 11: Target 11.4
Ecological Discharge Management & Ecological Impacts N/A SASB TR-CL-160a TR Transportation TR-CL Cruise Lines
Impacts
Transportation
Human Rights Community Relations N/A SASB EM-CO-210b EM Extractives & Minerals EM-CO Coal Operations
& Community Processing
Relations
Rights of Indigenous Peoples N/A SASB EM-CO-210a EM Extractives & Minerals EM-CO Coal Operations
Processing
Community Relations N/A SASB EM-MM-210b EM Extractives & Minerals EM-MM Metals & Mining
Processing
Security, Human Rights & Rights of Indigenous Peoples N/A SASB EM-MM-210a EM Extractives & Minerals EM-MM Metals & Mining
Processing
Community Relations N/A SASB EM-EP-210b EM Extractives & Minerals EM-EP Oil & Gas –
Security, Human Rights & Rights of Indigenous Peoples N/A SASB EM-EP-210a EM Extractives & Minerals EM-EP Oil & Gas –
Rights of Indigenous Peoples N/A SASB RR-FM-210a RR Renewable Resources RR-FM Forestry
Oil and Gas List the locations of operations where indigenous peoples are present or affected by N/A GRI 11: Oil and Gas Sector Oil & Gas
activities of the organization. 2021 11.17.3
316
SDG 11: Target 11.5
Target 11.5
By 2030, significantly reduce the number of deaths and the number of people affected
and substantially decrease the direct economic losses relative to global gross domestic
product caused by disasters, including water-related disasters, with a focus on protecting
the poor and people in vulnerable situations
Sources
Examples of relevant UN Conventions and other Sendai Framework, New Urban Agenda, UNFCCC, Paris Agreement
and the SDGs
Disclosures 11.5
Business Model Climate Change Adaptation N/A SASB IF-HB-420a IF Infrastructure IF-HB Home Builders
Resilience
Climate 2.3a Please report on how climate change impacts health outcomes and health services in Column 4 - Identify CDP Cities 2020
Hazards your city. the climate-related Questionnaire 2.3a
health issues faced
by your city: "Direct
physical injuries
and deaths due to
extreme weather
events"
2.1b Based on the climate hazards identified as "high risk" in your city, have you identified Response option: CDP Cities 2020
climate exposure scenarios? "Yes" Questionnaire 2.1b
2.1a Have you identified the most vulnerable geographic areas in your city? Response option: CDP Cities 2020
"Yes" Questionnaire 2.1a
2.1c Have you compiled information related to climate risk, vulnerabilities, and adaptive Response option: CDP Cities 2020
capacities into a baseline synthesis report? "Yes" & free text Questionnaire 2.1c
2.3 Is your city facing risks to public health or health systems associated with climate Response option: CDP Cities 2020
change? "Yes" Questionnaire 2,3
Critical Critical Incident Risk Management N/A SASB EM-EP-540a EM Extractives & EM-EP Oil & Gas –
Incident Risk Minerals Processing Exploration & Production
Management
Operational Safety, Emergency Preparedness & Response N/A SASB EM-MD-540a EM Extractives & EM-MD Oil & Gas –
Minerals Processing Midstream
317
SDG 11: Target 11.5
Critical Critical Incident Risk Management N/A SASB EM-RM-540a EM Extractives & EM-RM Oil & Gas –
Incident Risk Minerals Processing Refining & Marketing
Management
Critical Incident Risk Management N/A SASB EM-SV-540a EM Extractives & EM-SV Oil & Gas –
Minerals Processing Services
Power Generators
Distributors
Operational Safety, Emergency Preparedness & Response N/A SASB RR-BI-540a RR Renewable RR-BI Biofuels
Resources &
Alternative Energy
Transformation
Accident & Safety Management N/A SASB TR-AF-540a TR Transportation TR-AF Air Freight &
Logistics
Accident & Safety Management N/A SASB TR-AL-540a TR Transportation TR-AL Airlines
Transportation
Transportation
issues?
and/or plans to take to implement the environment principles, including any challenges faced Communication on Progress
318
SDG 11: Target 11.5
Environment E3, What type of action has the company taken in the reporting period with the aim of N/A UN Global Compact - 2022
Oil and Gas Report the total number of Tier 1 and Tier 2 process safety events, and a breakdown of N/A GRI 11: Oil and Gas Sector Oil & Gas
this total by business activity (e.g., exploration, development, production, closure and 2021 11.8.3
rehabilitation, refining, processing, transportation, storage).
Impacts
Environmental Risk to Mortgaged Properties N/A SASB FN-MF-450a FN Financials FN-MF Mortgage
of Climate
Finance
Change
Delivery
Services
Climate Change Adaptation N/A SASB RR-FM-450a RR Renewable RR-FM Forestry

Resources & Management
Alternative Energy
Climate Change Adaptation N/A SASB SV-HL-450a SV Services SV-HL Hotels & Lodging
319
SDG 11: Target 11.6
Target 11.6
By 2030, reduce the adverse per capita environmental impact of cities,
including by paying special attention to air quality and municipal and other
waste management
Disclosures 11.6
Air Quality Air Quality N/A SASB IF-WM-120a IF Infrastructure IF-WM Waste
Management
Business Model Recycling & Resource Recovery N/A SASB IF-WM-420a IF Infrastructure IF-WM Waste
Resilience Management
Transport 10.14 Please provide city-wide average air pollution metrics from the monitoring sites within Column 1 - CDP Cities 2020
your city for the most recent three years. Pollutant ("PM2.5" Questionnaire 10,14
or "PM10") &
Averaging time (1
year annual mean)
& most recent year
available
10.13 How many instances of exceeding your city’s Air Quality Index standards for the Air Column 1 - Number CDP Cities 2020
Quality Index (AQI) has your city experienced? of days exceeding Questionnaire 10,13
your city’s Air
Quality Index
standards
10.15 Please indicate if your city currently has any programs or projects to improve air quality. Open text CDP Cities 2020
Questionnaire 10,15
Waste a. For the organization’s significant actual and potential waste-related impacts, a N/A GRI 306-1
description of:
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.
If the waste generated by the organization in its own activities is managed by a third party, a N/A GRI 306-2-b
description of the processes used to determine whether the third party manages the waste
in line with contractual or legislative obligations.
320
SDG 11: Target 11.6
Waste Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by N/A GRI 306-3-a
composition of the waste.
Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by N/A GRI 306-4-a
Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of N/A GRI 306-4-b
this total by the following recovery operations:
ii. Recycling;
Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown N/A GRI 306-4-c
of this total by the following recovery operations:
ii. Recycling;
A breakdown of the total weight in metric tons of hazardous waste and of non-hazardous N/A GRI 306-4-d
waste diverted from disposal:
i. onsite;
ii. offsite.
Total weight of waste directed to disposal in metric tons, and a breakdown of this total by N/A GRI 306-5-a
Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this N/A GRI 306-5-b
total by the following disposal operations:
iii. Landfilling;
Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of N/A GRI 306-5-c
this total by the following disposal operations:
iii. Landfilling;
For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a breakdown of N/A GRI 306-5-d
the total weight in metric tons of hazardous waste and of non-hazardous waste directed to
disposal:
i. onsite;
ii. offsite.
13.2 What percentage of the solid waste generated in your city is diverted away from landfill Response option: CDP C40 Cities 2020
or incineration? "Numeric field" Questionnaire 13,2
321
SDG 11: Target 11.6
Waste 13.4 What is the amount of solid waste being treated (tonnes/year) through the methods Column 1 - Waste CDP C40 Cities 2020
listed. treatment: Questionnaire 13,4
"incineration or
other form of
thermal treatment";
"Open burning";
"Sanitary landfill";
Non-sanitary
landfill"
13.1 How much of the solid waste generated in your city is disposed to landfill or incineration Response option: CDP C40 Cities 2020
(tonnes/year)? "Numeric field" Questionnaire 13,1
13.5 Please provide a waste composition analysis. Requires consulting CDP C40 Cities 2020
attachment Questionnaire 13,5
13.0 What is the annual solid waste generation in your city? Column 1 - Amount CDP Cities 2020
of solid waste Questionnaire 13
generated
Waste & Management of Leachate & Hazardous Waste N/A SASB IF-WM-150a IF Infrastructure IF-WM Waste
Hazardous Management
Materials
Management
322
SDG 11: Target 11.7 / 11.A
Target 11.7
By 2030, provide universal access to safe, inclusive and accessible, green and public
spaces, in particular for women and children, older persons and persons with disabilities
Disclosures 11.7
Infrastructure Managing air quality, lighting, green buildings, attempts to promote health through the built Example metrics: Culture of Health for
investment environment other than OHS Availability of Business (COH4B)
support for physical framework by GRI and
activity (e.g., on- Robert Wood Johnson
site fitness center, Foundation
walking trails)
Indoor air quality
results
Urban Planning 11.0 What is the size of your city’s park space in square km? Response option: CDP C40 Cities 2020
"Numeric field" Questionnaire 11
Target 11.A
Support positive economic, social and environmental links between urban, peri-urban and
rural areas by strengthening national and regional development planning.
Disclosures 11.A
Management

Services
323
SDG 11: Target 11.B
Target 11.B
By 2020, substantially increase the number of cities and human settlements adopting
and implementing integrated policies and plans towards inclusion, resource efficiency,
mitigation and adaptation to climate change, resilience to disasters, and develop and
implement, in line with the Sendai Framework for Disaster Risk Reduction 2015-2030,
holistic disaster risk management at all levels.
Disclosures 11.B
Access to Investment in developing countries to increase RES deploy and grid quality N/A Global Investors for All Utilities
quality energy Sustainable Development
related Metrics for
Corporate Reporting
Corporate Reporting
Investments in adaptation measures (reduce business/ assets vulnerabilities) N/A Global Investors for All Utilities
related Metrics for
Corporate Reporting
Adaptation 3.0 Please describe the main actions you are taking to reduce the risk to, and vulnerability Column 3 - Action CDP Cities 2020
Actions of, your city’s infrastructure, services, citizens, and businesses from climate change as title: [ALL] Questionnaire 3
identified in the Climate Hazards section.
Adaptation 3.3 Please describe the main goals of your city’s adaptation efforts and the metrics/KPIs for Column 5 - Does CDP Cities 2020
Goals each goal. this goal align Questionnaire 3,3
with a requirement
from a higher level
of government?:
"Yes" &"Yes, and it
exceeds its scale or
requirements"
Adaptation 3.2a Please provide more information on your plan that addresses climate change adaptation Further detail CDP Cities 2020
Planning and attach the document. Please provide details on the boundary of your plan, and where beyond indicator Questionnaire 3.2a
this differs from your city’s boundary, please provide an explanation.
324
SDG 11: Target 11.B
Assessment 5.2a Please provide the details of your climate adaptation plan. Further detail CDP States and Regions
and planning beyond indicator 2020 Questionnaire 5.2a
5.2b If not available online, please upload your climate adaptation plan. Further detail CDP States and Regions
beyond indicator 2020 Questionnaire 5.2b
5.3 Please describe the adaptation goals/objectives you have for your region. Free text CDP States and Regions
2020 Questionnaire 5,3
Distributors
Management
Services
Governance 1.0a Please detail which goals and targets are incorporated in your city’s master plan and Column 1 - goal CDP Cities 2020
describe how these goals are addressed in the table below. type: Adaptation Questionnaire 1.0a
target
Impacts
of Climate
Services
Change
Management

Services
Regional 2.1 Describe how your region integrates climate-related actions (goals, targets and/or Column 3 - actions CDP States and Regions
planning strategies) into its master planning. integrated: Climate 2020 Questionnaire 2,1
adaptation
325
SDG 11: Target 11.C
Target 11.C
Support least developed countries, including through financial and technical assistance,
in building sustainable and resilient buildings utilizing local materials.
Disclosures 11.C
Business Model Climate Change Adaptation N/A SASB IF-HB-420a IF Infrastructure IF-HB Home Builders
Resilience
Material Circularity performance based on materials flows % circular inflow WBCSD CTI indicators v1.0
efficiency total
% circular outflow
total
% recovery
potential
% actual recovery
% circular water inflow and % circular water outflow. % water circularity WBCSD CTI indicators v2.0
Impacts
of Climate
Change
Management

Services
326
LE
B
NSI
PO P RO DUCTION
ES ND
R A
TI . N
MP 12
O
CONSU AL
GO
327
SDG 12: Target 12.1
ENSURE SUSTAINABLE
CONSUMPTION AND
PRODUCTION PATTERNS
Target 12.1
Implement the 10-year framework of programmes on sustainable consumption and
production, all countries taking action, with developed countries taking the lead, taking
into account the development and capabilities of developing countries
Sources
Examples of relevant UN Conventions and other Rio Declaration Pr.8, Johannesburg Declaration, Aichi Biodiversity Targets
and the SDGs
328
SDG 12: Target 12.1
Disclosures 12.1
Processing
Power Generators

Management

Air Quality N/A SASB RR-PP-120a RR Renewable Resources RR-PP Pulp & Paper
Air Quality N/A SASB RT-CH-120a RT Resource RT-CH Chemicals

Transformation

Logistics

Transportation

Transportation
329
SDG 12: Target 12.1
Business Model End-Use Efficiency N/A SASB IF-GU-420a IF Infrastructure IF-GU Gas Utilities &
Resilience Distributors
Management
Services
Circularity Post-consumer recycled content (%) N/A Global Investors for Consumer Staples
related Metrics for
Corporate Reporting
Plastic packaging volume (metric tons) N/A Global Investors for Consumer Staples
related Metrics for
Corporate Reporting
Impacts Processing
Processing
Processing Services
Dairy
330
SDG 12: Target 12.1
Impacts

Transportation
Distributors
Processing
Products
Beverages
Distributors
Dairy
Beverages
Delivery
Services
331
SDG 12: Target 12.1
Energy Energy Management N/A SASB RR-FC-130a RR Renewable Resources RR-FC Fuel Cells &
Management & Alternative Energy Industrial Batteries
Energy Management in Manufacturing N/A SASB RR-ST-130a RR Renewable Resources RR-ST Solar Technology


Transformation




Gaming
Communications

Services
Progress

Progress
332
SDG 12: Target 12.1
Environment E12, Please provide details regarding the company's water withdrawal and consumption N/A UN Global Compact -
Progress
Progress
issues? Progress
Progress
Progress
Progress
Progress
Progress
Food security Donations to food banks (millions of meal equivalent) N/A Global Investors for Food & Staples retailing
related Metrics for
Corporate Reporting
Processing
Greenhouse Gas Emissions N/A SASB EM-IS-110a EM Extractives & Minerals EM-IS Iron & Steel
333
SDG 12: Target 12.1
GHG Emissions Greenhouse Gas Emissions N/A SASB EM-MM-110a EM Extractives & Minerals EM-MM Metals & Mining
Processing
Greenhouse Gas Emissions N/A SASB EM-RM-110a EM Extractives & Minerals EM-RM Oil & Gas –
Emissions Reduction Services & Fuels Management N/A SASB EM-SV-110a EM Extractives & Minerals EM-SV Oil & Gas –
Processing Services
Products
Distributors
Distributors
Dairy
Beverages
Distributors
Power Generators

Management

Management
Greenhouse Gas Emissions N/A SASB RR-PP-110a RR Renewable Resources RR-PP Pulp & Paper

Transformation
Communications
334
SDG 12: Target 12.1
GHG Emissions Greenhouse Gas Emissions N/A SASB TR-AF-110a TR Transportation TR-AF Air Freight &
Logistics

Transportation

Transportation
Governance 1.0a Please detail which goals and targets are incorporated in your city’s master plan and Column 1 - CDP Cities 2020
describe how these goals are addressed in the table below. goal: "Waste Questionnaire 1.0a
management
target" & "Energy
efficiency target"
& "Renewable
energy target"
& "Emissions
reduction
target" & "Water
management
target"
Efficiency
Products
Beverages
Dairy
Beverages
Services
Materials Sourcing N/A SASB RR-FC-440a RR Renewable Resources RR-FC Fuel Cells &
335
SDG 12: Target 12.1
Materials Materials Sourcing N/A SASB RR-ST-440a RR Renewable Resources RR-ST Solar Technology
Sourcing & & Alternative Energy & Project Developers
Efficiency
Materials Sourcing N/A SASB RR-WT-440a RR Renewable Resources RR-WT Wind Technology
Materials Sourcing N/A SASB RT-AE-440a RT Resource RT-AE Aerospace &

Materials Sourcing N/A SASB RT-EE-440a RT Resource RT-EE Electrical &

Materials Sourcing N/A SASB RT-IG-440a RT Resource RT-IG Industrial


& Original Design
Manufacturing
Materials Sourcing N/A SASB TC-HW-440a TC Technology & TC-HW Hardware

Communications

Communications

Services
Management
& Furnishings
Personal Products
336
SDG 12: Target 12.1
Product Design Product Environmental, Health, and Safety Performance N/A SASB CG-HP-250a CG Consumer Goods CG-HP Household &
& Lifecycle Personal Products
Management
Distributors
Product Specifications & Clean Fuel Blends N/A SASB EM-RM-410a EM Extractives & Minerals EM-RM Oil & Gas –
Incorporation of Environmental, Social, and Governance Factors in Investment Management N/A SASB FN-AC-410a FN Financials FN-AC Asset
& Advisory Management & Custody
Activities
Banks
Commodity Exchanges
Beverages
Beverages
Distributors
337
SDG 12: Target 12.1
Product Design Management of Tenant Sustainability Impacts N/A SASB IF-RE-410a IF Infrastructure IF-RE Real Estate
& Lifecycle
Management
Services
Transformation
Transformation
& Original Design
Manufacturing
Communications
Communications
338
SDG 12: Target 12.1
Product Design Fuel Economy & Use-phase Emissions N/A SASB TR-AU-410a TR Transportation TR-AU Automobiles
& Lifecycle
Management
Leasing
& Furnishings
Personal Products
Products
Beverages
Distributors
Dairy
Beverages
Supply Chain Management N/A SASB RR-PP-430a RR Renewable Resources RR-PP Pulp & Paper
Supply Chain Management N/A SASB RT-CP-430a RT Resource RT-CP Containers &
Communications
Logistics
Targets Did you have any timebound and quantifiable targets for increasing sustainable production Answer option: CDP Forests F6.1
and/or consumption of your disclosed commodity(ies) that were active during the reporting "Yes"
year?
339
SDG 12: Target 12.1
Targets Provide details of your timebound and quantifiable target(s) for increasing sustainable Column - Linked CDP Forests F6.1a
production and/or consumption of the disclosed commodity(ies), and progress made. commitment:
"Zero net/gross
deforestation" &
"No conversion
of natural
ecosystems"
Materials
Management
Waste Management N/A SASB EM-IS-150a EM Extractives & Minerals EM-IS Iron & Steel
Processing
Processing Services
Distributors
Delivery
Power Generators
Management

Transformation
340
SDG 12: Target 12.1
Waste & Waste Management N/A SASB RT-CP-150a RT Resource RT-CP Containers &
Hazardous Transformation Packaging
Materials
Management

& Original Design
Manufacturing

Communications
Management
Processing
Processing
Processing Services
Products
Beverages
Dairy
Beverages
341
SDG 12: Target 12.1
Water & Water Management N/A SASB FB-PF-140a FB Food & Beverage FB-PF Processed Foods
Wastewater
Management
Power Generators
Services
Services

Transformation


& Original Design
Manufacturing

Communications
342
SDG 12: Target 12.2
Target 12.2
By 2030, achieve the sustainable management and efficient use of natural resources
Sources
Examples of relevant UN Conventions and other Rio Declaration, CBD

and the SDGs
Disclosures 12.2
Processing
Processing
Air Quality N/A SASB EM-RM-120a EM Extractives & Minerals EM-RM Oil & Gas – Refining
Power Generators
Alternative Energy
Alternative Energy
Air Quality N/A SASB RT-CP-120a RT Resource Transformation RT-CP Containers &
Packaging
Air Quality N/A SASB TR-AF-120a TR Transportation TR-AF Air Freight & Logistics
343
SDG 12: Target 12.2
Air Quality Air Quality N/A SASB TR-CL-120a TR Transportation TR-CL Cruise Lines
Distributors
Services
Chemicals Please disclose your chemicals production in the reporting year in thousand Column "Production CDP Climate change
production metric tons. (metric tons)” C-OG9.3e
Chemicals Provide details on your organization’s chemical products. Column "Production CDP Climate change
production (metric tons)” C-CH9.3a
metrics
Circularity Average recyclability of vehicles sold N/A Global Investors for Automobile
Sector-Specific SDG-related
Reporting
Coal Break down the coal production attributed to your organization in the reporting Column "Production CDP Climate change
production year by grade. (metric tons)” C-CO9.3a
breakdown
Company- In your oil & gas sector operations, what are the total volumes of water All CDP Water security
wide water withdrawn, discharged, and consumed – by business division – and what are the W-OG1.2c
accounting trends compared to the previous reporting year?
For each commodity reported in question W-FB1.1a, do you know the All CDP Water security W-FB1.2e
proportion that is produced/sourced from areas with water stress?
What proportion of the produced agricultural commodities reported in W-FB1.1a All CDP Water security W-FB1.2f
originate from areas with water stress?
What proportion of the sourced agricultural commodities reported in W-FB1.1a All CDP Water security W-FB1.2g
originate from areas with water stress?
Dependence Which water-intensive agricultural commodities that your organization produces All CDP Water security W-FB1.1a
and/or sources are the most significant to your business by revenue? Select up
to five.
344
SDG 12: Target 12.2
Detrimental Describe the biodiversity-related detrimental impacts experienced by your Column 6 - CDP Forests F-MM9.5a/F-
impacts on your organization, your response to those impacts, and the total financial impact. Primary response: CO9.5a
business Implementation of
environmental best
practices; New
product/technology
development
Impacts Processing
Bio N/A SASB EM-CM-160a EM Extractives & Minerals EM-CM Construction

Processing
Processing
Ecosystem Services & Impacts N/A SASB RR-FM-160a RR Renewable Resources & RR-FM Forestry Management
Alternative Energy
Ecological Impacts of Project Development N/A SASB RR-ST-160a RR Renewable Resources & RR-ST Solar Technology &
Energy a. Total fuel consumption within the organization from non-renewable sources, N/A GRI 302-1
in joules or multiples, and including fuel types used.
b. Total fuel consumption within the organization from renewable sources, in
(...)
345
SDG 12: Target 12.2
continued c. In joules, watt-hours or multiples, the total: N/A GRI 302-1

i. electricity sold
ii. heating sold
iii. cooling sold
iv. steam sold
Amount of reductions in energy consumption achieved as a direct result of N/A GRI 302-4-a
conservation and efficiency initiatives, in joules or multiples.
Reductions in energy requirements of sold products and services achieved N/A GRI 302-5-a
during the reporting period, in joules or multiples.
Energy Estimated amount of energy saved by the company through energy Joules or multiples BCtA indicators
efficiency conservation techniques as a result of the initiative.
Energy Management in Manufacturing N/A SASB CG-BF-130a CG Consumer Goods CG-BF Building Products &
Furnishings
Distributors
Energy Management N/A SASB EM-IS-130a EM Extractives & Minerals EM-IS Iron & Steel Producers
Processing
Processing
Energy Energy Management N/A SASB FB-AB-130a FB Food & Beverage FB-AB Alcoholic Beverages
Management
Distributors
346
SDG 12: Target 12.2
Energy Energy Management N/A SASB FB-MP-130a FB Food & Beverage FB-MP Meat, Poultry & Dairy
Management
Beverages
Services
Energy Management N/A SASB RR-FC-130a RR Renewable Resources & RR-FC Fuel Cells & Industrial
Energy Management N/A SASB RR-PP-130a RR Renewable Resources & RR-PP Pulp & Paper Products
Alternative Energy
Energy Management in Manufacturing N/A SASB RR-ST-130a RR Renewable Resources & RR-ST Solar Technology &
Energy Management N/A SASB RT-CP-130a RT Resource Transformation RT-CP Containers &
Packaging
Equipment
Goods
Communications
Environmental Footprint of Hardware Infrastructure N/A SASB TC-SI-130a TC Technology & TC-SI Software & IT Services
Communications
347
SDG 12: Target 12.2
Energy Environmental Footprint of Operations N/A SASB TC-TL-130a TC Technology & TC-TL Telecommunication
Management Communications Services
Environment E1, Does the company have a formal policy on the following environmental N/A UN Global Compact - 2022
E12, Please provide details regarding the company's water withdrawal and N/A UN Global Compact - 2022
consumption (own operations) during the reporting period, Communication on Progress
E13, Please provide details about the company’s water intensity of products in N/A UN Global Compact - 2022
regions with high or extremely high water stress, Communication on Progress
E14, Please report the number and area (in hectares) of sites owned, leased, N/A UN Global Compact - 2022
or managed by the company in or adjacent to protected areas and/or key Communication on Progress
biodiversity areas (KBA),
E15, What area (in hectares) of natural ecosystems was converted during the N/A UN Global Compact - 2022
reporting period in areas owned, leased, or managed by the company? Communication on Progress
E16, Is the company supporting or implementing project(s) focused on N/A UN Global Compact - 2022
ecosystem restoration and protection? Communication on Progress
E18, Please report the company's total weight of waste generated in metric N/A UN Global Compact - 2022
tonnes during the reporting period, Communication on Progress
E2, In the course of the reporting period, has the company engaged with N/A UN Global Compact - 2022
affected stakeholders or their legitimate representatives in relation to the Communication on Progress
following environmental issues?
E21, Briefly describe practical actions the company has taken during the N/A UN Global Compact - 2022
reporting period and/or plans to take to implement the environment principles, Communication on Progress
remediation,
E3, What type of action has the company taken in the reporting period with N/A UN Global Compact - 2022
the aim of preventing/mitigating the risks/impacts associated with these Communication on Progress
348
SDG 12: Target 12.2
Environment E4,1, For each environmental topic in which the company sets timebound goals / N/A UN Global Compact - 2022
Extended The amount of product or waste covered by Extended Producer Responsibility Tons Development of Guidance
Feedstock Disclose details on your organization’s consumption of fuels as feedstocks for Column "total CDP Climate change
consumption: chemical production activities. consumption" C-CH8.3a
Chemicals
Feedstocks Disclose feedstocks processed in the reporting year in million barrels per year. All CDP Climate change
used in refinery C-OG9.3b
Processing
Greenhouse Gas Emissions N/A SASB EM-IS-110a EM Extractives & Minerals EM-IS Iron & Steel Producers
Processing
Processing
Greenhouse Gas Emissions N/A SASB EM-RM-110a EM Extractives & Minerals EM-RM Oil & Gas – Refining
Emissions Reduction Services & Fuels Management N/A SASB EM-SV-110a EM Extractives & Minerals EM-SV Oil & Gas – Services
Processing
Greenhouse Gas Emissions N/A SASB FB-AG-110a FB Food & Beverage FB-AG Agricultural Products
Distributors
Distributors
349
SDG 12: Target 12.2
GHG Emissions Fleet Fuel Management N/A SASB FB-NB-110a FB Food & Beverage FB-NB Non-Alcoholic
Beverages
Distributors
Power Generators
Greenhouse Gas Emissions N/A SASB RR-PP-110a RR Renewable Resources & RR-PP Pulp & Paper Products
Alternative Energy
Greenhouse Gas Emissions N/A SASB RT-CP-110a RT Resource Transformation RT-CP Containers &
Packaging
Communications
Material Trends in production per input N/A Quick guide to the Aichi
Material Trends in proportion of products derived from sustainable sources N/A Quick guide to the Aichi
Trends in Ecological Footprint and/or related concepts N/A Quick guide to the Aichi
Materials Total weight or volume of materials that are used to produce and package the N/A GRI 301-1-a
organization’s primary products and services during the reporting period, by:
i. Non-renewable materials used;
ii. Renewable materials used.
Percentage of recycled input materials used to manufacture the organization’s N/A GRI 301-2-a
primary products and services.
350
SDG 12: Target 12.2
Materials Percentage of reclaimed products and their packaging materials for each N/A GRI 301-3-a
product category.
Materials Raw Materials Sourcing N/A SASB CG-AA-440a CG Consumer Goods CG-AA Apparel, Accessories
Sourcing & & Footwear
Efficiency
Beverages
Services
Materials Sourcing N/A SASB RR-FC-440a RR Renewable Resources & RR-FC Fuel Cells & Industrial
Materials Sourcing N/A SASB RR-ST-440a RR Renewable Resources & RR-ST Solar Technology &
Materials Efficiency N/A SASB RR-WT-440b RR Renewable Resources & RR-WT Wind Technology &
Materials Sourcing N/A SASB RR-WT-440a RR Renewable Resources & RR-WT Wind Technology &
Equipment
Goods
Goods

& Original Design
Manufacturing

Communications

Communications
351
SDG 12: Target 12.2
Materials Product End-of-life Management N/A SASB TC-TL-440a TC Technology & TC-TL Telecommunication
Sourcing & Communications Services
Efficiency
Metals Provide details on the commodities relevant to the metals production activities Column "Production CDP Climate change
production of your organization. (metric tons)” C-MM9.3b
metrics
Mining Provide details on the commodities relevant to the mining production activities Column "Production CDP Climate change
production of your organization. (metric tons)” C-MM9.3a
metrics
Management
Furnishings
Personal Products
Product Environmental, Health, and Safety Performance N/A SASB CG-HP-250a CG Consumer Goods CG-HP Household &
Personal Products
Distributors
Product Specifications & Clean Fuel Blends N/A SASB EM-RM-410a EM Extractives & Minerals EM-RM Oil & Gas – Refining
Incorporation of Environmental, Social, and Governance Factors in Credit N/A SASB FN-CB-410a FN Financials FN-CB Commercial Banks
Analysis
Management
352
SDG 12: Target 12.2
Product Design Incorporation of Environmental, Social, and Governance Factors in Investment N/A SASB FN-IB-410a FN Financials FN-IB Investment Banking &
& Lifecycle Banking & Brokerage Activities Brokerage
Management
Commodity Exchanges
Beverages
Distributors
Product Design & Lifecycle Management N/A SASB HC-MS-410a HC Health Care HC-MS Medical Equipment
& Supplies
Sustainability Services N/A SASB IF-RS-410a IF Infrastructure IF-RS Real Estate Services
Lifecycle Emissions Balance N/A SASB RR-BI-410a RR Renewable Resources & RR-BI Biofuels
Alternative Energy
Product Efficiency N/A SASB RR-FC-410a RR Renewable Resources & RR-FC Fuel Cells & Industrial
Product End-of-life Management N/A SASB RR-FC-410b RR Renewable Resources & RR-FC Fuel Cells & Industrial
Management of Energy Infrastructure Integration & Related Regulations N/A SASB RR-ST-410a RR Renewable Resources & RR-ST Solar Technology &
Product End-of-life Management N/A SASB RR-ST-410b RR Renewable Resources & RR-ST Solar Technology &
353
SDG 12: Target 12.2
Product Design Safety & Environmental Stewardship of Chemicals N/A SASB RT-CH-410b RT Resource Transformation RT-CH Chemicals
& Lifecycle
Product Lifecycle Management N/A SASB RT-CP-410a RT Resource Transformation RT-CP Containers &
Management
Packaging
Equipment
Goods
& Original Design
Manufacturing
Communications
Communications
Refinery Disclose your refinery products and net production in the reporting year in Column "Production CDP Climate change
products and million barrels per year. (metric tons)” C-OG9.3d
net production
Risks to the For your disclosed mining projects, provide details of risks identified with the Column 10 - Primary CDP Forests F-MM11.2b/F-
business potential to have a substantive financial or strategic impact on your business, response to risk: CO11.2b
and your response to those risks. Implementation of
environmental best
practices; New
product/technology
development
Steel Report your organization’s steel-related consumption, production and capacity All CDP Climate change
production and figures by steel plant. C-ST9.3a
capacity
Steel Report your organization’s steel-related production outputs and capacities by Column "Production CDP Climate change
production product. (metric tons)” C-ST9.3b
breakdown
Supply Chain Environmental Impacts in the Supply Chain N/A SASB CG-AA-430a CG Consumer Goods CG-AA Apparel, Accessories
Management & Footwear
354
SDG 12: Target 12.2
Supply Chain Wood Supply Chain Management N/A SASB CG-BF-430a CG Consumer Goods CG-BF Building Products &
Personal Products
Processing
Distributors
Beverages
Sourcing & Environmental Impacts of Feedstock Production N/A SASB RR-BI-430a RR Renewable Resources & RR-BI Biofuels
Alternative Energy
Supply Chain Management N/A SASB RR-PP-430a RR Renewable Resources & RR-PP Pulp & Paper Products
Alternative Energy
Supply Chain Management N/A SASB RT-CP-430a RT Resource Transformation RT-CP Containers &
Packaging
Communications
Supply Chain Management N/A SASB TR-AF-430a TR Transportation TR-AF Air Freight & Logistics
Materials
Management
Processing
Processing
Hazardous Materials Management N/A SASB EM-RM-150a EM Extractives & Minerals EM-RM Oil & Gas – Refining
355
SDG 12: Target 12.2
Waste & Chemicals Management N/A SASB EM-SV-150a EM Extractives & Minerals EM-SV Oil & Gas – Services
Materials
Management
Distributors
Power Generators
Waste Management N/A SASB RT-CP-150a RT Resource Transformation RT-CP Containers &
Packaging
Equipment

& Original Design
Manufacturing

Communications
Management
Processing
Processing
Processing
356
SDG 12: Target 12.2
Water & Water Management N/A SASB EM-EP-140a EM Extractives & Minerals EM-EP Oil & Gas –
Wastewater Processing Exploration & Production
Management
Water Management N/A SASB EM-RM-140a EM Extractives & Minerals EM-RM Oil & Gas – Refining
Processing
Beverages
Power Generators
Services
Services
Alternative Energy
Alternative Energy
Packaging

& Original Design
Manufacturing
357
SDG 12: Target 12.2
Water & Water Management N/A SASB TC-SC-140a TC Technology & TC-SC Semiconductors
Wastewater Communications
Management
Water efficiency Estimated amount of reduced water usage achieved by the company through Liters BCtA indicators
water conservation efforts as a result of the initiative.

Guidelines

Guidelines
Location-specific data: Water intensity Liters per product or CEO Water Mandate's
other basic units Corporate Water Disclosure
Guidelines
Water intensity Do you calculate water intensity for your activities in the chemical sector? All CDP Water security W-CH1.3
For your top five products by production weight/volume, provide the following All CDP Water security
water intensity information associated with your activities in the chemical sector. W-CH1.3a
Provide water intensity information for each of the agricultural commodities All CDP Water security W-FB1.3a
identified in W-FB1.3 that you produce.
Provide water intensity information for each of the agricultural commodities All CDP Water security W-FB1.3b
identified in W-FB1.3 that you source.
Do you calculate water intensity information for your metals and mining All CDP Water security W-MM1.3
activities?
For your top five products by revenue, provide the following intensity All CDP Water security
information associated with your metals and mining activities. W-MM1.3a
Water intensity Provide any available water intensity values for your organization’s products or All CDP Water security SW3.1
(SW) services.
Possible Gaps
IAEG-SDG indicators
Indicators Units
12.2.1 M
aterial footprint, material footprint per capita, and material footprint per GDP N/A
12.2.2 D
omestic material consumption, domestic material consumption per capita, and domestic N/A
material consumption per GDP
358
SDG 12: Target 12.3
Target 12.3
By 2030, halve per capita global food waste at the retail and consumer levels and reduce
food losses along production and supply chains, including post-harvest losses
Sources
Examples of relevant UN Conventions and other ICESCR, Rome Declaration on World Food Security
and the SDGs
Disclosures 12.3
Environment E1, Does the company have a formal policy on the following environmental topics? N/A UN Global Compact - 2022 Communication on
Progress
E1,1, For each environmental policy, is it: N/A UN Global Compact - 2022 Communication on
Progress
E18, Please report the company's total weight of waste generated in metric tonnes N/A UN Global Compact - 2022 Communication on
during the reporting period, Progress
E19, Please report the percentage of the company's waste that was hazardous waste N/A UN Global Compact - 2022 Communication on
(i,e,, hazardous waste ratio) during the reporting period, Progress
E2, In the course of the reporting period, has the company engaged with affected N/A UN Global Compact - 2022 Communication on
stakeholders or their legitimate representatives in relation to the following Progress
E20, Please report the company's estimated metric tonnes of single-use plastic N/A UN Global Compact - 2022 Communication on
consumed wherever material along the value chain during the reporting period, Progress
E21, Briefly describe practical actions the company has taken during the reporting N/A UN Global Compact - 2022 Communication on
period and/or plans to take to implement the environment principles, including any Progress
E3, What type of action has the company taken in the reporting period with the aim of N/A UN Global Compact - 2022 Communication on
preventing/mitigating the risks/impacts associated with these environmental topics? Progress
E4, How does the company assess progress in preventing/mitigating the risks/impacts N/A UN Global Compact - 2022 Communication on
associated with the following environmental topics? Progress
E4,1, For each environmental topic in which the company sets timebound goals / N/A UN Global Compact - 2022 Communication on
targets, what kind of targets has the company set? Progress
359
SDG 12: Target 12.3
Environment E4,2, For each environmental topic in which the company sets timebound goals / N/A UN Global Compact - 2022 Communication on
targets, how is progress against target / goal tracked? Progress
E4,2, For each environmental topic in which the company sets timebound goals / N/A UN Global Compact - 2022 Communication on
targets, how is progress against target / goal tracked? Progress
Food security Number of farmers employed N/A Global Investors for Sustainable Development Food Products
Corporate Reporting
Food Waste 12.5 Please report the total annual volume of food waste in tonnes. Total annual CDP C40 Cities 2020 Questionnaire 12,5
volume of
food waste
in tonnes
Product Quality Food Safety N/A SASB FB-FR-250a FB Food & Beverage FB-FR Food Retailers
& Safety & Distributors
Waste & Food Waste Management N/A SASB FB-FR-150a FB Food & Beverage FB-FR Food Retailers
Hazardous & Distributors
Materials
Management
360
SDG 12: Target 12.4
Target 12.4
By 2020, achieve the environmentally sound management of chemicals and all wastes
throughout their lifecycle, in accordance with agreed international frameworks, and
significantly reduce their release to air, water and soil in order to minimize their adverse
impacts on human health and the environment
Sources
Examples of relevant UN Conventions and other Rio Declaration, Stockholm Convention, Rotterdam Convention, Basel Convention, Waigani Convention,
key international agreements London Convention, UNFCCC, Kyoto Protocol, Paris Agreement, Montreal Protocol
Publications and other resources on Business 5, 52, 72, 80, 89, 117, 119
and the SDGs
Disclosures 12.4
Processing
Power Generators

Management

Air Quality N/A SASB RR-PP-120a RR Renewable Resources RR-PP Pulp & Paper
361
SDG 12: Target 12.4
Air Quality Air Quality N/A SASB RT-CH-120a RT Resource RT-CH Chemicals
Transformation

Logistics

Transportation

Transportation
Chemical Chemicals, including pesticides and ozone-depleting substances N/A UNCTAD core indicators on
management the SDGs B.4
Corporate Risk Does your organization undertake a corporate-level procedure to assess biodiversity- Column 1 - Is there CDP Forests F-MM10.2/F-
Assessment related risks to your business? a procedure to CO10.2
assess biodiversity-
related risks?: "Yes"
Select the options that best describe your procedure for identifying and assessing Column 1 - Risk CDP Forests F-MM10.2a/F-
biodiversity-related risks. assessment CO10.2a
procedure: ALL
Impacts Processing
Processing
Processing Services
Dairy
362
SDG 12: Target 12.4
Impacts

Transportation
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, or
all.
a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 N/A GRI 305-2
equivalent.
b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric
tons of CO2 equivalent.
c. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs,
PFCs, SF6, NF3, or all.
a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent. N/A GRI 305-3
b. If available, the gases included in the calculation; whether CO2, CH4, N2O, HFCs,
calculation.
Production, imports, and exports of ODS in metric tons of CFC-11 (trichlorofluoromethane) N/A GRI 305-6-a
equivalent.
i. NOX
ii. SOX
E10, What percent of the company's revenue came from environmentally friendly products N/A UN Global Compact - 2022
/ services during this reporting period? Communication on Progress
363
SDG 12: Target 12.4
Environment E13, Please provide details about the company’s water intensity of products in regions with N/A UN Global Compact - 2022
E14, Please report the number and area (in hectares) of sites owned, leased, or managed N/A UN Global Compact - 2022
E17, Where applicable, please report the company's emissions of the following pollutants N/A UN Global Compact - 2022
E18, Please report the company's total weight of waste generated in metric tonnes during N/A UN Global Compact - 2022
the reporting period, Communication on Progress
E19, Please report the percentage of the company's waste that was hazardous waste (i,e,, N/A UN Global Compact - 2022
hazardous waste ratio) during the reporting period, Communication on Progress
issues?
E20, Please report the company's estimated metric tonnes of single-use plastic consumed N/A UN Global Compact - 2022
wherever material along the value chain during the reporting period, Communication on Progress
E6, What were the company’s gross global greenhouse gas emissions for the reporting N/A UN Global Compact - 2022
period? Communication on Progress
E6,1, Which Scope 3 categories are included in the organization’s scope 3 emissions N/A UN Global Compact - 2022
calculation? (Select all that apply) Communication on Progress
364
SDG 12: Target 12.4
Environment E9, Please report the company's renewable energy consumption as a percentage of total N/A UN Global Compact - 2022
energy consumption in the reporting period, Communication on Progress
Environmental Have biodiversity impacts and risks of your mining projects been assessed before the Column 1 - CDP Forests F-MM10.1/F-
Impact project development stage? Biodiversity impacts CO10.1
Assessment and risks assessed
before the project
development stage?
: "Yes, in all cases"
& "Yes, in some
cases"
Select the options that best describe your procedures for identifying and assessing Column 2 - Type of CDP Forests F-MM10.1a/F-
biodiversity-related impacts and risks. assessment: "Full- CO10.1a
scale environmental
and social impact
assessment" & "A
limited or focused
environmental and
social assessment"
Extended The amount of product or waste covered by Extended Producer Responsibility N/A Development of Guidance
GHG emissions Managing the environmental impacts of company operations on communities N/A Culture of Health for
Business (COH4B)
framework by GRI and
Robert Wood Johnson
Foundation
Efficiency

Services
Oil and Gas Report the total number of Tier 1 and Tier 2 process safety events, and a breakdown of N/A GRI 11: Oil and Gas Sector Oil & Gas
this total by business activity (e.g., exploration, development, production, closure and 2021 11.8.3
rehabilitation, refining, processing, transportation, storage).
365
SDG 12: Target 12.4
Oil and Gas The following additional sector disclosures are for organizations with oil sands mining N/A GRI 11: Oil and Gas Sector Oil & Gas
operations. 2021 11.8.4
• List the organization’s tailings facilities.
• For each tailings facility:
- describe the tailings facility;
- report whether the facility is active, inactive or closed;
- report the date and main findings of the most recent risk assessment.
• Describe actions taken to:
- manage impacts from tailings facilities, including during closure and post-closure;
- prevent catastrophic failures of tailings facilities.
Management
& Furnishings
Personal Products
Distributors
Incorporation of Environmental, Social, and Governance Factors in Investment N/A SASB FN-AC-410a FN Financials FN-AC Asset
Management & Advisory Management & Custody
Activities
Banks
Management
Commodity Exchanges
Beverages
366
SDG 12: Target 12.4
Product Design Packaging Lifecycle Management N/A SASB FB-NB-410a FB Food & Beverage FB-NB Non-Alcoholic
& Lifecycle Beverages
Management
Distributors

Services
Management
Transformation
Transformation
& Original Design
Manufacturing
367
SDG 12: Target 12.4
Product Design Product Lifecycle Management N/A SASB TC-HW-410a TC Technology & TC-HW Hardware
& Lifecycle Communications
Management
Communications
Leasing
Product Quality Management of Chemicals in Products N/A SASB CG-BF-250a CG Consumer Goods CG-BF Building Products
& Safety & Furnishings
Chemical & Safety Hazards of Products N/A SASB CG-TS-250a CG Consumer Goods CG-TS Toys & Sporting
Goods
Management of Chemicals in Products N/A SASB CG-AA-250a CG Consumer Goods CG-AA Apparel,
Accessories & Footwear
Waste The processes used to collect and monitor waste-related data. N/A GRI 306-2-c
a. For the organization’s significant actual and potential waste-related impacts, a N/A GRI 306-1
description of:
Total weight of hazardous waste, with a breakdown by the following disposal methods N/A GRI 306-2-a
where applicable:
i. Reuse
ii. Recycling
iii. Composting
vii. Landfill
ix. Other (to be specified by the organization)
368
SDG 12: Target 12.4
Waste Total weight of non-hazardous waste, with a breakdown by the following disposal methods N/A GRI 306-2-b
where applicable:
i. Reuse
i. Recycling
ii. Composting
iii. Recovery, including energy recovery
iv. Incineration (mass burn)
v. Deep well injection
vi. Landfill
vii. On-site storage
viii. Other (to be specified by the organization)
If the waste generated by the organization in its own activities is managed by a third party, N/A GRI 306-2-b
a description of the processes used to determine whether the third party manages the
waste in line with contractual or legislative obligations.
Total number and total volume of recorded significant spills. N/A GRI 306-3-a
Total weight of waste diverted from disposal in metric tons, and a breakdown of this total N/A GRI 306-3-a
by composition of the waste.
The following additional information for each spill that was reported in the organization’s N/A GRI 306-3-b
Impacts of significant spills. N/A GRI 306-3-c
Total weight for each of the following: N/A GRI 306-4-a

i. Hazardous waste transported
ii. Hazardous waste imported
iii. Hazardous waste exported
iv. Hazardous waste treated
Total weight of waste diverted from disposal in metric tons, and a breakdown of this total N/A GRI 306-4-a
by composition of the waste.
Percentage of hazardous waste shipped internationally. N/A GRI 306-4-b
ii. Recycling;
369
SDG 12: Target 12.4
Waste Total weight of non-hazardous waste diverted from disposal in metric tons, and a N/A GRI 306-4-c
ii. Recycling;
i. onsite;
ii. offsite.
Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of N/A GRI 306-5-b
iii. Landfilling;
Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown N/A GRI 306-5-c
of this total by the following disposal operations:
iii. Landfilling;
disposal:
i. onsite;
ii. offsite.
Materials
Management
Processing
Processing Services
370
SDG 12: Target 12.4
Waste & Food Waste Management N/A SASB FB-FR-150a FB Food & Beverage FB-FR Food Retailers &
Hazardous Distributors
Materials
Management
Delivery
Power Generators
Power Generators
Distributors
Management
Operational Safety, Emergency Preparedness & Response N/A SASB RR-BI-540a RR Renewable Resources RR-BI Biofuels

Transformation
Transformation


& Original Design
Manufacturing

Communications
371
SDG 12: Target 12.4
Water A description of how the organization interacts with water, including how and where N/A GRI 303-1-a
water is withdrawn, consumed, and discharged, and the water-related impacts caused or
contributed to, or directly linked to the organization’s activities, products or services by a
business relationship (e.g., impacts caused by runoff).
A description of how water-related impacts are addressed, including how the organization N/A GRI 303-1-c
works with stakeholders to steward water as a shared resource, and how it engages with
suppliers or customers with significant water-related impacts.
Management
Processing
Processing Services
Products
Dairy
Power Generators
Services
372
SDG 12: Target 12.4
Water & Water Management N/A SASB RT-CH-140a RT Resource RT-CH Chemicals
Wastewater Transformation
Management
Water Percent of facilities adhering to relevant water quality standard(s) % CEO Water Mandate's
performance Corporate Water Disclosure
Guidelines

Guidelines
Possible Gaps
• Mitigation/remediation measures
• Environmental performance, mitigation/remediation and expenditure in the supply chain
IAEG-SDG indicators
Indicators Units
12.4.1 N
umber of parties to international multilateral environmental agreements on hazardous waste, Number of parties
and other chemicals that meet their commitments and obligations in transmitting information as
required by each relevant agreement
12.4.2 H
azardous waste generated per capita and proportion of hazardous waste treated, by type of Tons per capita and % of hazardous waste
treatment
373
SDG 12: Target 12.5
Target 12.5
By 2030, substantially reduce waste generation through prevention, reduction,
recycling and reuse
Sources
Examples of relevant UN Conventions and other Basel Convention, Rotterdam Convention, Waigani Convention, London Convention
and the SDGs
Disclosures 12.5
Impacts Processing
Processing
Processing Services
Dairy

Transportation
374
SDG 12: Target 12.5
Progress

Progress
E18, Please report the company's total weight of waste generated in metric tonnes during the N/A UN Global Compact -
reporting period, 2022 Communication on
Progress
E19, Please report the percentage of the company's waste that was hazardous waste (i,e,, N/A UN Global Compact -
hazardous waste ratio) during the reporting period, 2022 Communication on
Progress
issues? Progress
E20, Please report the company's estimated metric tonnes of single-use plastic consumed N/A UN Global Compact -
wherever material along the value chain during the reporting period, 2022 Communication on
Progress
Progress
Progress
Progress
Progress
Progress
Extended The amount of product or waste covered by Extended Producer Responsibility N/A Development of Guidance
375
SDG 12: Target 12.5
Materials Percentage of recycled input materials used to manufacture the organization’s primary N/A GRI 301-2-a
products and services.
Percentage of reclaimed products and their packaging materials for each product category. N/A GRI 301-3-a
Materials Virgin Feedstock: Consider a product in which FR represents the fraction of feedstock N/A Ellen MacArthur Foundation
recycling derived from recycled + sources, FU represents the fraction from reused sources and FS MCI tool and methodology
represents the fraction of the, biological materials used which originate from Sustained
Production. The fraction of feedstock from virginsources is then (1−FR −FU −FS) and the
mass of virgin material is given by V = M (1−FR−FU−FS), where M is the mass of the finished
product.
Unrecoverable Waste: If CR represents the fraction of the mass of the product being N/A Ellen MacArthur Foundation
collected for recycling at the end of its use phase, CU, represents the fraction of the MCI tool and methodology
mass of the product going into component reuse , CC represents the mass of the
product comprising uncontaminated biological materials that are being composted and
CE represents the mass of the product comprising biological materials from Sustained
Production being used for Energy Recovery. Then the amount of waste going to landfill or
energy recovery is: W = M (1−CR −CU −CC −CE).
The Linear Flow Index (LFI) measures the proportion of material flowing in a linear fashion, N/A Ellen MacArthur Foundation
that is, sourced from virgin materials and ending up as unrecoverable waste. MCI tool and methodology
The utility of a product has two components: one accounting for the length of the product's Lifetime of product Ellen MacArthur Foundation
use phase and another for the intensity of use. Functional units of MCI tool and methodology
product
The Material Circularity Indicator of a product can be defined by considering the Linear 1 − LFI * F(X) Ellen MacArthur Foundation
Flow Index of the product and a factor F(X), built as a function F of the utility X that MCI tool and methodology
determines the influence of the product's utility on its MCI.
Circularity performance based on materials flows % circular inflow WBCSD CTI indicators v1.0
total
% circular outflow
total
% recovery
potential
% actual recovery
Percentage critical inflow, which highlights the share of the linear inflow considered critical % WBCSD CTI indicators v1.0
or scarce. This allows companies to assess the risk level of specific material flows and to
prioritize accordingly.
Percentage recovery type focuses on how material is recovered and recirculated into the % WBCSD CTI indicators v1.0
value chain. The results provide a breakdown of the shares of recovered material that are
reused/repaired, refurbished, remanufactured, recycled or biodegraded/composted.
Circular material productivity, which expresses revenues generated per mass unit of revenue / total WBCSD CTI indicators v1.0
linear inflow. The outcome is a conceptual number that will become more meaningful after mass of linear
monitoring over time. inflow
376
SDG 12: Target 12.5
Materials % critical inflow, which highlights the share of the linear inflow considered critical or scarce. mass of inflow WBCSD CTI indicators v1.0
recycling This allows companies to assess the risk level of specific material flows and to prioritize defined as critical /
accordingly. total mass of linear
inflow
Circularity performance based on materials flows % circular inflow WBCSD CTI indicators v2.0
total
% circular outflow
total
% recovery
potential
% actual recovery
Percentage critical inflow, which highlights the share of the linear inflow considered critical % WBCSD CTI indicators v2.0
or scarce. This allows companies to assess the risk level of specific material flows and to
prioritize accordingly.
Percentage recovery type focuses on how material is recovered and recirculated into the % WBCSD CTI indicators v2.0
value chain. The results provide a breakdown of the shares of recovered material that are
reused/repaired, refurbished, remanufactured, recycled or biodegraded/composted.
The % renewable energy % WBCSD CTI indicators v2.0
Circular material productivity revenue / total WBCSD CTI indicators v2.0

mass of linear
inflow
Efficiency

Services
Management
& Furnishings
377
SDG 12: Target 12.5
Product Design Packaging Lifecycle Management N/A SASB CG-HP-410a CG Consumer Goods CG-HP Household &
& Lifecycle Personal Products
Management
Distributors
Incorporation of Environmental, Social, and Governance Factors in Investment Management N/A SASB FN-AC-410a FN Financials FN-AC Asset
& Advisory Management & Custody
Activities
Banks
Commodity Exchanges
Beverages
Beverages
Distributors

Services
Management
378
SDG 12: Target 12.5
Product Design Lifecycle Emissions Balance N/A SASB RR-BI-410a RR Renewable Resources RR-BI Biofuels
& Lifecycle & Alternative Energy
Management
& Original Design
Manufacturing
Communications
Waste a. For the organization’s significant actual and potential waste-related impacts, a N/A GRI 306-1
description of:
Total weight of hazardous waste, with a breakdown by the following disposal methods where N/A GRI 306-2-a
applicable:
i. Reuse
ii. Recycling
iii. Composting
vii. Landfill
379
SDG 12: Target 12.5
Waste Total weight of non-hazardous waste, with a breakdown by the following disposal methods N/A GRI 306-2-b
where applicable:
i. Reuse
ii. Recycling
iii. Composting
vii. Landfill
If the waste generated by the organization in its own activities is managed by a third party, a N/A GRI 306-2-b
description of the processes used to determine whether the third party manages the waste
in line with contractual or legislative obligations.
ii. Recycling;
Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown N/A GRI 306-4-c
of this total by the following recovery operations:
ii. Recycling;
i. onsite;
ii. offsite.
Total weight of hazardous waste directed to disposal in metric tons, and a breakdown of this N/A GRI 306-5-b
total by the following disposal operations:
iii. Landfilling;
380
SDG 12: Target 12.5
Waste Total weight of non-hazardous waste directed to disposal in metric tons, and a breakdown of N/A GRI 306-5-c
iii. Landfilling;
disposal:
i. onsite;
ii. offsite.
13.4 What is the amount of solid waste being treated (tonnes/year) through the methods Column 1 - Waste CDP C40 Cities 2020
listed. treatment: Questionnaire 13,4
"Recycling";
"Composting";
"Anaerobic
digestion"
13.5 Please provide a waste composition analysis. Requires consulting CDP C40 Cities 2020
attachment Questionnaire 13,5
13.6 Does your city have any of the following initiatives, policies and/or regulations. Mandatory waste CDP C40 Cities 2020
segregation Questionnaire 13,6
Materials
Management
Processing
Processing Services
Distributors
Delivery
Power Generators
381
SDG 12: Target 12.5
Waste & Management of Leachate & Hazardous Waste N/A SASB IF-WM-150a IF Infrastructure IF-WM Waste
Hazardous Management
Materials
Management

Transformation


& Original Design
Manufacturing

Communications
Waste Estimated amount of waste reductions achieved by the company as a result of the initiative. Tons BCtA indicators
management For example, through programs for substitution, recycling or recovery etc.
Waste generated per net value added Tons/unit of $ UNCTAD core SDGs
currency reporting indicators B.2
Management
Processing
382
SDG 12: Target 12.5
Water & Water Management Services N/A SASB EM-SV-140a EM Extractives & Minerals EM-SV Oil & Gas –
Wastewater Processing Services
Management
Products
Dairy
Power Generators
Services

Transformation

IAEG-SDG indicators
Indicators Units
12.5.1 N
ational recycling rate, tons of material recycled % and tons
383
SDG 12: Target 12.6
Target 12.6
Encourage companies, especially large and transnational companies, to adopt
sustainable practices and to integrate sustainability information into their reporting cycle
Sources
Examples of relevant UN Conventions and other UNGP, Johannesburg Declaration, UNFCCC, Kyoto Protocol, Paris Agreement
and the SDGs
Disclosures 12.6
Biodiversity Does your organization have a policy that includes biodiversity-related issues? Response options: CDP Forests F-MM12.4/F-
policy "Yes, we have CO12.4
a documented
biodiversity policy
that is publicly
available" &
"Yes, we have
a documented
biodiversity policy,
but it is not publicly
available"
Select the options that best describe the scope and content of your policy. All response CDP Forests F-MM12.4a/F-
options are relevant CO12.4a
Biodiversity- Has your organization made any public commitment(s) to reduce or avoid impacts on Response option: CDP Forests F-MM12.5/F-
related biodiversity? "yes" CO12.5
commitments
Provide details on your public commitment(s), including the description of specific criteria, All response CDP Forests F-MM12.5a/F-
coverage, and timeframe. options are relevant CO12.5a
Biodiversity- Have you specified any measurable and time-bound targets related to your commitment(s) Response option: CDP Forests F-MM14.1/F-
related targets to reduce or avoid impacts on biodiversity? "yes" CO14.1
384
SDG 12: Target 12.6
Environment E1,1, For each environmental policy, is it: N/A UN Global Compact - 2022
issues?
and/or plans to take to implement the environment principles, including any challenges faced Communication on Progress
Materials Circular material productivity, which expresses revenues generated per mass unit of revenue / total WBCSD CTI indicators v1.0
recycling linear inflow. The outcome is a conceptual number that will become more meaningful after mass of linear
monitoring over time. inflow
Measurement Does your organization collect production and/or consumption data for your disclosed Column 2 - Data CDP Forests F1.5
commodity(ies)? availability/
Disclosure
Disclose your production and/or consumption data. Data type: CDP Forests F1.5a
consumption
Policy Does your organization have a policy that includes forests-related issues? Answer option: CDP Forests F4.5
"Yes, we have
a documented
forest policy that is
publicly available"
Product Design Promoting Transparent & Efficient Capital Markets N/A SASB FN-EX-410a FN Financials FN-EX Security &
& Lifecycle Commodity Exchanges
Management
Public Provide details on your public commitment(s), including the description of specific criteria, All criteria (column CDP Forests F4.6b
commitment coverage, and actions. 2) listed under the
'environment' and
'social' heading
385
SDG 12: Target 12.6
Public Has your organization endorsed any of the following initiatives as part of its public Response CDP Forests F4.6a
commitment commitment to reduce or remove deforestation and/or forest degradation? options: New
York Declaration
on Forests; Bonn
Challenge; Tropical
Forest Alliance
2020; We Mean
Business; Cerrado
Manifesto; Soy
Moratorium;
Cattle Agreement
(TAC); Chinese
Sustainable Meat
Declaration;
Compromiso Gran
Chaco Argentino
2030; Other, please
specify
Strategic Are biodiversity issues integrated into any aspects of your long-term strategic business plan, Column 2: "Yes, CDP Forests F-MM13.1/F-
business plan and if so how? biodiversity- CO13.1
related issues are
integrated"
Possible Gaps
• Report economic, social and environmental sustainability issues within business scope on a country-by-country basis and follow a common international
reporting standard/framework
• Communicate how they address their human rights impacts, their progress on incorporating sustainability principles into business practices
• Ensure transparency and unbiased dialogue with stakeholders
IAEG-SDG indicators
Indicators Units
12.6.1 Number of companies publishing sustainability reports Number of companies
386
SDG 12: Target 12.7
Target 12.7
Promote public procurement practices that are sustainable, in accordance with national
policies and priorities
Sources
Examples of relevant UN Conventions and other Johannesburg Declaration, Revised GPA

and the SDGs
Disclosures 12.7
Brazilian Forest For your disclosed commodity(ies), indicate if you collect data regarding your Column 2 - Do you collect data CDP Forests F6.5
Code own compliance and/or the compliance of your suppliers with the Brazilian Forest regarding compliance with the
Code. Brazilian Forest Code?: "Yes,
from suppliers"; "Yes, from
owned and/or managed land";
"Yes, from both suppliers and
owned/managed land"
For your disclosed commodity(ies), indicate which Key Performance Indicators Column 2 - KPIs [ALL] CDP Forests F6.5a
(KPIs) you use to measure your own compliance with the Brazilian Forest Code
and your performance against these indicator(s).
For your disclosed commodity(ies), indicate which Key Performance Indicators Column 2 - KPIs [ALL] CDP Forests F6.5b
(KPIs) you use to measure the compliance of your suppliers with the Brazilian
Forest Code and their performance against these indicator(s).
Certification Have you adopted any third-party certification scheme(s) for your disclosed Answer option: "Yes" CDP Forests F6.3
commodity(ies)?
Provide a detailed breakdown of the volume and percentage of your production Column: 'Third-party CDP Forests F6.3a
and/or consumption by certification scheme. certification scheme' &
Column '% of total production/
consumption volume'
Certified For each of your requesting CDP supply chain members, indicate the percentage Column: 'Third-party CDP Forests SF1.1a
volume sold of certified volume sold per disclosed commodity(ies). certification scheme' & Column
'Total volume of commodity
sold to member'
387
SDG 12: Target 12.7
Control For your disclosed commodity(ies), do you have a system to control, monitor, or Column: 'A system to control, CDP Forests F6.4
systems verify compliance with no conversion and/or no deforestation commitments? monitor or verify compliance':
"Yes, we have a system in place
for our no conversion and/or
deforestation commitments" &
"Yes, we have a system in place,
but for other commitments"
Provide details on the system, the approaches used to monitor compliance, the Column 6 - % of total suppliers CDP Forests F6.4a
quantitative progress, and the non-compliance protocols, to implement your no in compliance & Column
conversion and/or deforestation commitment(s). 7 - Response to supplier non-
compliance
Dependence How does your organization produce, use or sell your disclosed commodity(ies)? Note: all data points where they CDP Forests F1.1
pertain to procurement
Engagement Are you working with smallholders to support good agricultural practices and Column 2 - Are you working CDP Forests F6.7
reduce deforestation and/or conversion of natural ecosystems? with smallholders?: "Yes,
working with smallholders" &
Column 3 - Type of smallholder
engagement approach: "Supply
chain mapping"
Are you working with your direct suppliers to support and improve their Column 2 - Are you working CDP Forests F6.8
capacity to comply with your forests-related policies, commitments, and other with smallholders?: "Yes,
requirements? working with direct suppliers"
& Column 3 - Type of supplier
engagement approach: "Supply
chain mapping"
Are you working beyond your first-tier supplier(s) to manage and mitigate Column 2 - Are you working CDP Forests F6.9
deforestation risks? beyond first tier?: "Yes, working
beyond first tier"
Legal For you disclosed commodity(ies), indicate how you ensure legal compliance Column - “Law and/or CDP Forests F6.6a
compliance with forest regulations and/or mandatory standards. mandatory standard(s)" [ALL}
For your disclosed commodity(ies), indicate if you assess your own compliance Column - : "Yes, from suppliers"; CDP Forests F6.6
and/or the compliance of your suppliers with forest regulations and/or mandatory "Yes, from owned and/or
standards. managed land"; "Yes, from both
suppliers and owned/managed
land"
Materials Raw Materials Sourcing N/A SASB CG-AA-440a CG Consumer Goods CG-AA Apparel, Accessories
Sourcing & & Footwear
Efficiency
388
SDG 12: Target 12.7
Materials Ingredient Sourcing N/A SASB FB-NB-440a FB Food & Beverage FB-NB Non-Alcoholic
Sourcing & Beverages
Efficiency
Services
Materials Sourcing N/A SASB RR-FC-440a RR Renewable Resources RR-FC Fuel Cells & Industrial
& Alternative Energy Batteries
Materials Sourcing N/A SASB RR-ST-440a RR Renewable Resources RR-ST Solar Technology &
& Alternative Energy Project Developers
Materials Efficiency N/A SASB RR-WT-440b RR Renewable Resources RR-WT Wind Technology &
Materials Sourcing N/A SASB RR-WT-440a RR Renewable Resources RR-WT Wind Technology &
Materials Sourcing N/A SASB RT-AE-440a RT Resource RT-AE Aerospace & Defense
Transformation
Materials Sourcing N/A SASB RT-EE-440a RT Resource RT-EE Electrical & Electronic
Transformation Equipment
Materials Sourcing N/A SASB RT-IG-440a RT Resource RT-IG Industrial Machinery &
Remanufacturing Design & Services N/A SASB RT-IG-440b RT Resource RT-IG Industrial Machinery &

Communications Manufacturing Services &
Original Design Manufacturing

Communications

Communications
Product End-of-life Management N/A SASB TC-TL-440a TC Technology & TC-TL Telecommunication
389
SDG 12: Target 12.7
Measurement Provide details on the land area you control and/or manage that is used for the Column 7: certification scheme CDP Forests F1.3
production of your disclosed commodity(ies)?
Supply Chain Environmental Impacts in the Supply Chain N/A SASB CG-AA-430a CG Consumer Goods CG-AA Apparel, Accessories
Management & Footwear
Wood Supply Chain Management N/A SASB CG-BF-430a CG Consumer Goods CG-BF Building Products &
Furnishings
Products
Processing
Distributors
Beverages
Supply Chain Management N/A SASB RR-PP-430a RR Renewable Resources RR-PP Pulp & Paper Products
Supply Chain Management N/A SASB RT-CP-430a RT Resource RT-CP Containers & Packaging
Transformation
Communications
Traceability Do you have traceability system(s) in place to track and monitor the origin of your Do you have system(s) in place? CDP Forests F6.2
disclosed commodity(ies)? Answer option: "Yes" (for all
forst risk commodities that
apply)
Provide details on the level of traceability your organization has for its disclosed Column: 'Point to which CDP Forests F6.2a
commodity(ies). commodity is traceable' &
Column '% of total production/
consumption volume'
390
SDG 12: Target 12.8
Target 12.8
By 2030, ensure that people everywhere have the relevant information
and awareness for sustainable development and lifestyles in harmony
with nature
Sources
Examples of relevant UN Conventions and other Rio Declaration, Aichi Biodiversity Targets
and the SDGs
Disclosures 12.8
Communication Trends in communication programs and actions promoting social N/A Quick guide to the Aichi
and promotion corporate responsibility Biodiversity Targets
Marketing and a. Whether each of the following types of information is required N/A GRI 417-1
Labeling by the organization’s procedures for product and service
information and labeling:
i. The sourcing of components of the product or service;
ii. Content, particularly with regard to substances that might
produce an environmental or social impact;
iii. Safe use of the product or service;
iv. Disposal of the product and environmental or social impacts;
v. Other (explain).
b. Percentage of significant product or service categories
covered by and assessed for compliance with such procedures.
Product Design Promoting Transparent & Efficient Capital Markets N/A SASB FN-EX-410a FN Financials FN-EX Security & Commodity
& Lifecycle Exchanges
Management
Product Commitments to responsible marketing including labeling Example metrics: % promoting Culture of Health for Business
information transparency products meeting the Children’s (COH4B) framework by GRI
Food and Beverage Initiative and Robert Wood Johnson
(CFBAI) Uniform Nutrition Criteria # Foundation
of child advertising impressions
Consumer information about calories, additives, etc on containers N/A WHO Global Health
(Global Information System on Alcohol and Health) Observatory indicator (adapted)
391
SDG 12: Target 12.8
Selling Product Labeling & Marketing N/A SASB FB-FR-270a FB Food & Beverage FB-FR Food Retailers & Distributors
Practices
Product Labeling & Marketing N/A SASB FB-NB-270a FB Food & Beverage FB-NB Non-Alcoholic Beverages
& Product
Labeling Product Labeling & Marketing N/A SASB FB-PF-270a FB Food & Beverage FB-PF Processed Foods
Possible Gaps
• Stakeholder engagement and communication
• Product traceability and certification
• Educating consumers and the supply chain
• Information needs of vulnerable and disadvantaged consumers in e-commerce
• Effectiveness and relevance of information provided to consumers
IAEG-SDG indicators
Indicators Units
12.8.1 Extent to which (i) global citizenship education and (ii) education for sustainable development N/A
(including climate change education) are mainstreamed in (a) national education policies; (b)
curricula; (c) teacher education; and (d) student assessment
392
SDG 12: Target 12.A
Target 12.A
Support developing countries to strengthen their scientific and technological capacity to
move towards more sustainable patterns of consumption and production.
Disclosures 12.A
Energy 8.4 How much (in MW capacity) renewable energy is installed within the city boundary in Column 1 - Type & Column 2 - CDP Cities 2020
the following categories? MW capacity Questionnaire 8,4
8.3 What percentage of your city's electricity grid mix is zero carbon? "Zero carbon" Response option: "Percentage CDP C40 Cities 2020
includes solar, wind, hydro, biomass and geothermal as the source to produce electricity. field" Questionnaire 8,3
8.0 Does your city have a renewable energy or electricity target? Response options: "Yes" CDP Cities 2020
Questionnaire 8
8.1 Please indicate the source mix of electricity consumed in your city. Column 1 - Energy source: CDP Cities 2020
"Biomass", "Geothermal", Questionnaire 8,1
"Hydro", "Solar", "Wind"
& Column 2 - Percentage
(need 3.14 to calculate exact
indicator)
4.6a Please provide details of your renewable energy or electricity target(s). Total renewable energy / CDP States and Regions
electricity covered by target in 2020 Questionnaire 4.6a
base year (in unit specified in
column 3)
8.0a Please provide details of your renewable energy or electricity target(s) and how the Column 5 - Total renewable CDP Cities 2020
city plans to meet those targets. energy / electricity covered by Questionnaire 8.0a
target in base year
(in unit specified in column
3: Energy/electricity types
covered by target)
4.6 Does your region have a renewable energy or electricity target in place at the region- Response options: "Yes" CDP States and Regions
wide level and/or your government operations? 2020 Questionnaire 4,6
Region-wide 3.15 Please detail the energy mix of your region-wide electricity generation (%). Column 1 - Energy source: CDP States and Regions
electricity "Biomass", "Geothermal", 2020 Questionnaire 3,15
"Hydro", "Solar", "Wind" &
Column 2 - Percentage
393
SDG 12: Target 12.B / 12.C
Target 12.B
Develop and implement tools to monitor sustainable development impacts for
sustainable tourism that creates jobs and promotes local culture and products.
Disclosures 12.B
Impacts
Target 12.C
Rationalize inefficient fossil-fuel subsidies that encourage wasteful consumption by
removing market distortions, in accordance with national circumstances, including by
restructuring taxation and phasing out those harmful subsidies, where they exist, to reflect
their environmental impacts, taking fully into account the specific needs and conditions of
developing countries and minimizing the possible adverse impacts on their development
in a manner that protects the poor and the affected communities.
Disclosures 12.C
Management Management of the Legal & Regulatory Environment N/A SASB EM-EP-530a EM Extractives & EM-EP Oil & Gas –
of the Legal Minerals Processing Exploration & Production
& Regulatory
Management of the Legal & Regulatory Environment N/A SASB EM-RM-530a EM Extractives & EM-RM Oil & Gas –
Environment
Minerals Processing Refining & Marketing
Management of the Legal & Regulatory Environment N/A SASB EM-SV-530a EM Extractives & EM-SV Oil & Gas –
Management of the Legal & Regulatory Environment N/A SASB RR-BI-530a RR Renewable RR-BI Biofuels
Resources &
Alternative Energy
394
L 13. CLIM
A AT
O E
G
AC
TIO
N
SDG 13: Target 13.1
TAKE URGENT ACTION TO

COMBAT CLIMATE CHANGE
AND ITS IMPACTS
Target 13.1
Strengthen resilience and adaptive capacity to climate-related hazards and natural
disasters in all countries
Sources
Examples of relevant UN Conventions and other UNFCCC, Kyoto Protocol, Paris Agreement, Sendai Framework
and the SDGs
396
SDG 13: Target 13.1
Disclosures 13.1
Adaptation 3.0 Please describe the main actions you are taking to reduce the risk to, and vulnerability Column 3 - Action title: CDP Cities 2020 Questionnaire
Actions of, your city’s infrastructure, services, citizens, and businesses from climate change as [ALL] 3
identified in the Climate Hazards section.
Adaptation 3.3 Please describe the main goals of your city’s adaptation efforts and the metrics/KPIs Column 5 - Does this goal CDP Cities 2020 Questionnaire
Goals for each goal. align with a requirement 3,3
from a higher level of
government?: "Yes" &"Yes,
and it exceeds its scale or
requirements"
Assessment 5.1 Has a climate change risk or vulnerability assessment been undertaken for your region? Response option: "Yes" CDP States and Regions 2020
and planning Questionnaire 5,1
5.1a Please upload your climate change risk or vulnerability assessment. Requires reading CDP States and Regions 2020
attachements Questionnaire 5.1a
5.1b Provide details of your climate change risk and vulnerability assessment. Column 1 - Primary CDP States and Regions 2020
methodology Questionnaire 5.1b
5.2a Please provide the details of your climate adaptation plan. Attachment is relevant CDP States and Regions 2020
here Questionnaire 5.2a
5.2b If not available online, please upload your climate adaptation plan. Attachment is relevant CDP States and Regions 2020
here Questionnaire 5.2b
5.3 Please describe the adaptation goals/objectives you have for your region. Free text CDP States and Regions 2020
Questionnaire 5,3
Business Have climate-related risks and opportunities influenced your organization’s strategy and/or All CDP Climate change C3.1
strategy financial planning?
Climate 2.3a Please report on how climate change impacts health outcomes and health services in Column 4 - Identify the CDP Cities 2020 Questionnaire
Hazards your city. climate-related health 2.3a
issues faced by your city:
"Direct physical injuries
and deaths due to extreme
weather events"
2.1a Have you identified the most vulnerable geographic areas in your city? Response option: "Yes" CDP Cities 2020 Questionnaire
2.1a
2.1b Based on the climate hazards identified as "high risk" in your city, have you identified Response option: "Yes" CDP Cities 2020 Questionnaire
climate exposure scenarios? 2.1b
2.1c Have you compiled information related to climate risk, vulnerabilities, and adaptive Response option: "Yes" & CDP Cities 2020 Questionnaire
capacities into a baseline synthesis report? free text 2.1c
2.3 Is your city facing risks to public health or health systems associated with climate Response option: "Yes" CDP Cities 2020 Questionnaire
change? 2,3
397
SDG 13: Target 13.1
Climate 2.0 Has a climate change risk or vulnerability assessment been undertaken for your city? Response option: "Yes" CDP Cities 2020 Questionnaire
Risk and 2
Vulnerability
2.0b Please attach and provide details on your climate change risk and vulnerability Ask for actual publications CDP Cities 2020 Questionnaire
Assessment
assessment. Please provide details on the boundary of your assessment, and where this - requires processing 2.0b
differs from your city’s boundary, please provide an explanation. these
Climate risks 5.4b Please describe the adaptation actions you are taking to reduce the vulnerability of Column 4 - Action CDP States and Regions 2020
and adaptation your region's citizens, businesses and infrastructure to the risks due to climate change description Questionnaire 5.4b
actions identified in 5.4a.
Economic Risks and opportunities posed by climate change that have the potential to generate N/A GRI 201-2-a
Performance substantive changes in operations, revenue, or expenditure, including:
i. A description of the risk or opportunity and its classification as either physical,
regulatory, or other;
ii. A description of the impact associated with the risk or opportunity;
iii. The financial implications of the risk or opportunity before action is taken;
iv. The methods used to manage the risk or opportunity;
v. The costs of actions taken to manage the risk or opportunity.
all.
equivalent.
calculation.
GHG emissions intensity ratio for the organization. N/A GRI 305-4-a
GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 N/A GRI 305-5-a
equivalent.
(...)
398
SDG 13: Target 13.1
continued c. In joules, watt-hours or multiples, the total: N/A GRI 302-1

i. electricity sold
ii. heating sold
iii. cooling sold
iv. steam sold
Amount of reductions in energy consumption achieved as a direct result of conservation N/A GRI 302-4-a
and efficiency initiatives, in joules or multiples.
Reductions in energy requirements of sold products and services achieved during the N/A GRI 302-5-a
reporting period, in joules or multiples.
E10, What percent of the company's revenue came from environmentally friendly products N/A UN Global Compact - 2022
/ services during this reporting period? Communication on Progress
issues?
399
SDG 13: Target 13.1
Environment E4,2, For each environmental topic in which the company sets timebound goals / targets, N/A UN Global Compact - 2022
E9, Please report the company's renewable energy consumption as a percentage of total N/A UN Global Compact - 2022
Environmental Environmental protection expenditure including costs of waste disposal, emissions $ currency
expenditure treatment, and remediation and costs of prevention and environmental management
GHG emissions Any efforts to minimize greenhouse gas emissions can be included here. This will be most CO2 equivalent) BCtA indicators
relevant to Goods and Services initiatives aimed at improving access to energy efficient
housing or clean energy products to consumers.
CO2 intensity Kg per kg of oil equivalent World Bank WDI (adapted)

energy use
GHG net emissions/removals by LUCF Mt of CO2 equivalent World Bank WDI (adapted)
Emission of HFC gas, PFC gas and SF6 gas and other greenhouse gas emissions Thousand metric tons of World Bank WDI (adapted)
CO2 equivalent and %
change from 1990
Methane emissions Kt of CO2 equivalent and World Bank WDI (adapted)

% change from 1990
Nitrous oxide emissions Thousand metric tons of World Bank WDI (adapted)
CO2 equivalent and %
change from 1990
Total greenhouse gas emissions Kt of CO2 equivalent and World Bank WDI (adapted)
% change from 1990
Energy related methane emissions % of total methane World Bank WDI (adapted)
emissions
CO2 emissions from gaseous fuel consumption, liquid fuel consumption, and solid fuel Kt and % of total World Bank WDI (adapted)
consumption
GHG reduction Set and meet time-bound targets to reduce GHG emissions: absolute targets; intensity N/A Behind the Brands scorecard
/renewable targets; reporting progress; time-bound targets; science-based assessment that limits indicator cc3.1.1
energy target temperature change to 2°C
Management Does your organization have a process for identifying, assessing, and responding to All CDP Climate change C2.1
processes climate-related risks and opportunities?
Which risk types are considered in your organization's climate-related risk assessments? All CDP Climate change C2.2a
Do you assess your portfolio's exposure to climate-related risks and opportunities? All CDP Climate change C-FS2.2b
400
SDG 13: Target 13.1
Materials Raw Materials Sourcing N/A SASB CG-AA-440a CG Consumer CG-AA Apparel,
Sourcing & Goods Accessories &
Efficiency Footwear
Ingredient Sourcing N/A SASB FB-AG-440a FB Food & FB-AG Agricultural

Beverage Products
Ingredient Sourcing N/A SASB FB-AB-440a FB Food & FB-AB Alcoholic

Beverage Beverages
Animal & Feed Sourcing N/A SASB FB-MP-440a FB Food & FB-MP Meat, Poultry
Beverage & Dairy
Ingredient Sourcing N/A SASB FB-NB-440a FB Food & FB-NB Non-Alcoholic

Beverage Beverages
Ingredient Sourcing N/A SASB FB-PF-440a FB Food & FB-PF Processed Foods
Beverage
Supply Chain Management & Food Sourcing N/A SASB FB-RN-430a FB Food & FB-RN Restaurants
Beverage
Services
Impacts
of Climate
Finance
Change
Delivery
Services

Alternative Energy
Climate Change Adaptation N/A SASB SV-HL-450a SV Services SV-HL Hotels &
Lodging
Reporting Adequate disclosure of GHG emissions data: appearance in CDP, CDLI, CDPI; published N/A Behind the Brands scorecard
information in sources other than CDP indicator cc2.1
Reporting of supply-chain risks: on climate change risks; US companies reporting on N/A Behind the Brands scorecard
mandatory security filings [cc2.3] indicator cc2.3
401
SDG 13: Target 13.1
Risk and Does the Company's operations pose a risk of environmental disasters (e.g. drought, N/A UN Global Compact-Oxfam
opportunities contamination, etc.)? If yes, does the Company engage with communities to mitigate and Poverty Footprint PF - 17.10
due to climate manage these environmental risks on local communities? If yes, provide details, such as
change the practices or programmes in place, objectives and targets).
Does the Company engage in initiatives that promote resilient practices and/or upgrade N/A UN Global Compact-Oxfam
value chain procedures in order to address climate change? If yes, do the initiatives extend Poverty Footprint PF - 17.13
to stakeholders outside the value chain (e.g., surrounding communities and smallholders)?
Does the Company system engage with commercial partners and/or smallholders to N/A UN Global Compact-Oxfam
understand the impacts of climate change on suppliers and the supply chain? If yes, Poverty Footprint PF - 17.8
provide details on the engagement.
Does the Company system promote climate resilient practices within its business N/A UN Global Compact-Oxfam
relationships? If yes, do these practices extend to smallholders (where applicable)? If yes, Poverty Footprint PF - 17.9
provide details on practices, including objectives.
Risk disclosure Have you identified any inherent climate-related risks with the potential to have a All CDP Climate change C2.3
substantive financial or strategic impact on your business?
Socio- 2.5 Report the socio-economic impacts that your region faces as a result of climate-related Column 6 - Actions taken CDP States and Regions 2020
economic risks and describe the actions taken to manage these risks. to manage risk Questionnaire 2,5
risks and
opportunities
Managing Systemic Risks from Technology Disruptions N/A SASB TC-TL-550a TC Technology & TC-TL
Services
Possible Gaps
• Science-based GHG reduction targets
• Comprehensive corporate adaptation goals
• Sustainability management in supply chain
• Transferrable climate mitigation and adaptation technologies
IAEG-SDG indicators
Indicators Units
13.1.1 Number of deaths, missing persons and directly affected persons attributed to disasters per Number per 100,000 people
100,000 population
13.1.2 Number of countries that adopt and implement national disaster risk reduction strategies in line Number of countries
with the Sendai Framework for Disaster Risk Reduction 2015-2030
13.1.3 Proportion of local governments that adopt and implement local disaster risk reduction % of local governments
strategies in line with national disaster risk reduction strategies
402
SDG 13: Target 13.2
Target 13.2
Integrate climate change measures into national policies, strategies and planning
Sources
Examples of relevant UN Conventions and other Rio Declaration, UNFCCC, Johannesburg Declaration
and the SDGs
Disclosures 13.2
Allocating your Allocate your emissions to your customers listed below according to the goods or Column "Emissions in metric tons" CDP Climate change
emissions to your services you have sold them in this reporting period. SC1.1
customers
Base year Provide your base year and base year emissions (Scopes 1 and 2). All CDP Climate change
emissions C5.1
Best available Disclose your organization’s best available techniques as a percentage of All CDP Climate change
techniques: Portland cement clinker production capacity. C-CE4.9
Cement
Best available Disclose your organization’s best available techniques as a percentage of total All CDP Climate change
techniques: Steel plant capacity. C-ST4.9
Biogenic carbon Provide the emissions from biogenic carbon relevant to your organization in metric All CDP Climate change
data tons CO2. C6.7a
Biogenic carbon Account for biogenic carbon data pertaining to your direct operations and identify Column "emissions" CDP Climate change
data: agriculture any exclusions. C-AC6.8a/C-FB6.8a/C-
PF6.8a
Buildings 9.2 Is your city implementing a strategy/pathway/roadmap to ensure that all new Column 1 - Response: "Yes" & CDP C40 Cities 2020
buildings are net zero carbon operational by 2030? Column 2 - Building types that the Questionnaire 9,2
policy applies to
9.3 Is your city implementing any requirements to achieve net zero carbon existing Response option: "Yes" CDP C40 Cities 2020
buildings? For example, regulations, codes or planning policies requiring Passive Questionnaire 9,3
House or other ultra-high efficiency standards for existing buildings being
implemented.
403
SDG 13: Target 13.2
Business Are climate-related issues considered in the policy framework of your All CDP Climate change
strategy: organization? C-FS3.2
Financial
services
City-wide GHG 4.6a The Global Covenant of Mayors requires committed cities to report their Column 2 - Direct emissions & CDP Cities 2020
Emissions Data inventories in the format of the new Common Reporting Framework, to encourage Column 4 - Indirect emissions from Questionnaire 4.6a
standard reporting of emissions data. Please provide a breakdown of your city- the use of grid-supplied electricity,
wide emissions by sector and sub-sector in the table below. Where emissions heat, steam and/or cooling (metric
data is not available, please use the relevant notation keys to explain the reason tonnes CO2e) using field [Total
why. Emissions (excluding generation of
grid-supplied energy]
4.6b Please provide a summary of emissions by sector and scope as defined in Column 2 - Emissions using field CDP Cities 2020
the Global Protocol for Community Greenhouse Gas Emissions Inventories (GPC) [TOTAL BASIC emissions] Questionnaire 4.6b
in the table below.
4.6c Please provide a breakdown of your GHG emissions by scope. Where values Column 2 - Metric tonnes CO2e & CDP Cities 2020
are not available, please use the comment field to indicate the reason why. Column 1 Scope Questionnaire 4.6c
City-wide GHG 4.5 Please attach your city-wide inventory in Excel or other spreadsheet format Requires looking at actual inventory CDP Cities 2020
Emissions Data and provide additional details on the inventory calculation methods in the table for data Questionnaire 4,5
below.
4.3 Please give the name of the primary protocol, standard, or methodology you Column 1 - Primary protocol: CDP Cities 2020
have used to calculate your city’s city-wide GHG emissions. "Global Protocol for Community Questionnaire 4,3
Greenhouse Gas Emissions
Inventories (GPC)"; "International
Standard for Determining
Greenhouse Gas Emissions for
Cities (UNEP and World Bank)";
"2006 IPCC Guidelines for National
Greenhouse Gas Inventories"; "U.S.
Community Protocol for Accounting
and Reporting of Greenhouse Gas
Emissions (ICLEI)"; "Regional or
country specific methodology";
"City specific methodology";
"Other, please specify"
4.4 Which gases are included in your city-wide emissions inventory? Response options: CO2; CH4; N2O; CDP Cities 2020
HFCs; PFCs; SF6; NF3 Questionnaire 4,4
Climate Action 6.13 Describe how your city plans to enhance ambition and scale up Climate Open text CDP Cities 2020
Planning Action Plan (integrated/adaptation/mitigation) and actions to achieve climate Questionnaire 6,13
neutrality.
Collaborative Please propose any mutually beneficial climate-related projects you could All CDP Climate change
opportunities collaborate on with specific CDP Supply Chain members. SC2.1
404
SDG 13: Target 13.2
Collaborative Have requests or initiatives by CDP Supply Chain members prompted your All CDP Climate change
opportunities organization to undertake organizational-level emissions reduction initiatives? SC2.2
Specify the requesting member(s) that have driven organizational-level emissions All CDP Climate change
reduction initiatives, and provide information on the initiatives. SC2.2a
Communications Have you published information about your organization’s response to climate All CDP Climate change
change and GHG emissions performance for this reporting year in places other C12.4
than in your CDP response? If so, please attach the publication(s).
Ecosystem Is your organization supporting or implementing project(s) focused on ecosystem Response options: "Yes" CDP Forests F6.11
restoration restoration and protection?
projects
Provide details on your project(s), including the extent, duration, and monitoring Column 2 - Project type: CDP Forests F6.11a
frequency. Please specify any measured outcome(s). "Forest ecosystem restoration";
"Other ecosystem restoration";
"Reforestation"; "Natural
regeneration" & Column 7 - Project
area & Column 12 - Measured
outcomes to date
Emissions Describe your gross global combined Scope 1 and 2 emissions for the reporting Column "metric numerator" CDP Climate change
intensities year in metric tons CO2e per unit currency total revenue and provide any C6.10
additional intensity metrics that are appropriate to your business operations.
Emissions State your organization’s Scope 1 and Scope 2 emissions intensities related to All CDP Climate change
intensities: cement production activities. C-CE6.11
Cement
Emissions Provide the intensity figures for Scope 1 emissions (metric tons CO2e) per unit of Columns "unit of hydrocarbon CDP Climate change
intensities: Oil hydrocarbon category. category" and "metroc tons CO2 C-OG6.12
and gas from hydrocabon category per unit"
Emissions What are your primary intensity (activity-based) metrics that are appropriate to Column "metric numerator" CDP Climate change
intensities: your emissions from transport activities in Scope 1, 2, and 3? C-TS6.15
Transport
services
Emissions Select the name of the standard, protocol, or methodology you have used to All CDP Climate change
methodology collect activity data and calculate emissions. C5.2
Provide details of the standard, protocol, or methodology you have used to All CDP Climate change
collect activity data and calculate emissions. C5.2a
Emissions Identify the reasons for any change in your gross global emissions (Scope 1 and All CDP Climate change
performance 2 combined), and for each of them specify how your emissions compare to the C7.9a
previous year.
How do your gross global emissions (Scope 1 and 2 combined) for the reporting All CDP Climate change
year compare to those of the previous reporting year? C7.9
405
SDG 13: Target 13.2
Emissions How do your total Scope 3 emissions for the reporting year compare to those of All CDP Climate change
performance the previous reporting year? C-CG7.10
For each Scope 3 category calculated in C6.5, specify how your emissions All CDP Climate change
compare to the previous year and identify the reason for any change. C-CG7.10a
Emissions 4.1 Does your region have a climate change action plan for reducing region-wide Response option: "Yes" CDP States and Regions
reduction – GHG emissions? 2020 Questionnaire 4,1
Region-wide
4.3 Please provide the details of your region's historical and projected region-wide Column 3 - Region's total medium- CDP States and Regions
total emissions. term projected emissions & 2020 Questionnaire 4,3
Column 5 - Region's total long-term
projected emissions
4.1a Please attach your region's climate change action plan below. Attachment CDP States and Regions
2020 Questionnaire 4.1a
4.2 Do you have a GHG emissions reduction target in place at the region-wide Response options: "Base year CDP States and Regions
level? Select all that apply. emissions (absolute) target"; 2020 Questionnaire 4,2
"Fixed level target"; "Base year
intensity target"; "Baseline scenario
(business as usual) target" [ANY]
Emissions targets Provide details of your absolute emissions target(s) and progress made against All CDP Climate change
those targets. C4.1a
Did you have an emissions target that was active in the reporting year? All CDP Climate change
C4.1
Provide details of your emissions intensity target(s) and progress made against All CDP Climate change
those target(s). C4.1b
Progress

Progress
E10, What percent of the company's revenue came from environmentally friendly N/A UN Global Compact -
products / services during this reporting period? 2022 Communication on
Progress
406
SDG 13: Target 13.2
Environment E21, Briefly describe practical actions the company has taken during the reporting N/A UN Global Compact -
period and/or plans to take to implement the environment principles, including any 2022 Communication on
challenges faced and actions taken towards prevention and/or remediation, Progress
Progress
Progress
Progress
Progress
E6, What were the company’s gross global greenhouse gas emissions for the N/A UN Global Compact -
reporting period? 2022 Communication on
Progress
E6,1, Which Scope 3 categories are included in the organization’s scope 3 N/A UN Global Compact -
emissions calculation? (Select all that apply) 2022 Communication on
Progress
E9, Please report the company's renewable energy consumption as a percentage N/A UN Global Compact -
of total energy consumption in the reporting period, 2022 Communication on
Progress
Exclusions Provide details of the sources of Scope 1 and Scope 2 emissions that are within All CDP Climate change
your selected reporting boundary which are not included in your disclosure. C6.4a
Flaring reduction If flaring is relevant to your coal mining operations, describe your organization’s All CDP Climate change
efforts efforts to reduce flaring, including any flaring reduction targets. C-CO4.8
If flaring is relevant to your oil and gas production activities, describe your All CDP Climate change
organization’s efforts to reduce flaring, including any flaring reduction targets. C-OG4.8
GHG Emissions Product Packaging & Distribution N/A SASB CG-EC-410a CG Consumer Goods CG-EC E-Commerce
Greenhouse Gas Emissions N/A SASB EM-CO-110a EM Extractives & EM-CO Coal Operations
Minerals Processing
Reserves Valuation & Capital Expenditures N/A SASB EM-CO-420a EM Extractives & EM-CO Coal Operations
Minerals Processing
407
SDG 13: Target 13.2
GHG Emissions Greenhouse Gas Emissions N/A SASB EM-CM-110a EM Extractives & EM-CM Construction
Minerals Processing Materials
Greenhouse Gas Emissions N/A SASB EM-IS-110a EM Extractives & EM-IS Iron & Steel
Minerals Processing Producers
Greenhouse Gas Emissions N/A SASB EM-MM-110a EM Extractives & EM-MM Metals & Mining
Minerals Processing
Greenhouse Gas Emissions N/A SASB EM-EP-110a EM Extractives & EM-EP Oil & Gas –
Minerals Processing Exploration & Production
Reserves Valuation & Capital Expenditures N/A SASB EM-EP-420a EM Extractives & EM-EP Oil & Gas –
Greenhouse Gas Emissions N/A SASB EM-MD-110a EM Extractives & EM-MD Oil & Gas –
Greenhouse Gas Emissions N/A SASB EM-RM-110a EM Extractives & EM-RM Oil & Gas –
Emissions Reduction Services & Fuels Management N/A SASB EM-SV-110a EM Extractives & EM-SV Oil & Gas –
Products
Distributors
Distributors
Dairy
Beverages
Distributors
Power Generators

Management

Management
408
SDG 13: Target 13.2
GHG Emissions Lifecycle Emissions Balance N/A SASB RR-BI-410a RR Renewable RR-BI Biofuels
Resources &
Alternative Energy
Greenhouse Gas Emissions N/A SASB RR-PP-110a RR Renewable RR-PP Pulp & Paper
Resources & Products
Alternative Energy

Transformation
Communications
Logistics

Transportation

Transportation
Governance 1.0a Please detail which goals and targets are incorporated in your city’s master Column 1 - goal: "Energy efficiency CDP Cities 2020
plan and describe how these goals are addressed in the table below. target" & "Renewable energy target" Questionnaire 1.0a
& "Emissions reduction target" &
"Adaptation target"
Greenhouse gas 3.5b Break down your total gross emissions by greenhouse gas type and provide Column 2 - Total gross emissions CDP States and Regions
(GHG) emissions the source of each used global warming potential (GWP). (metric tonnes CO2e) 2020 Questionnaire 3.5b
data – Region-
3.6 Please provide the details of your latest inventory’s total region-wide GHG Column 1 - Emission types: "Total CDP States and Regions
wide
emissions for the accounting year or 12-month period as reported in 3.2. gross emissions (excludes sinks) & 2020 Questionnaire 3,6
Total net emissions (includes sinks)”
3.9a Please provide the breakdown of your GHG emissions by scope. Column 2 - Metric tonnes CO2e & CDP States and Regions
Column 1 Scope 2020 Questionnaire 3.9a
3.7a Please report your region-wide base year emissions in the table below. Column 1 - Emission types: "Total CDP States and Regions
gross emissions (excludes sinks) & 2020 Questionnaire 3.7a
Total net emissions (includes sinks)”
3.10 Please attach your latest region-wide inventory in the table below. Requires looking at actual inventory CDP States and Regions
for data 2020 Questionnaire 3,1
409
SDG 13: Target 13.2
Greenhouse gas 3.4 Please select the name of the primary protocol, standard, or methodology you Column 1 - Primary protocol: "1996 CDP States and Regions
(GHG) emissions have used to calculate GHG emissions and explain how it has been used as well IPCC Guidelines for National 2020 Questionnaire 3,4
data – Region- as any additional protocols and processes for data collection. Greenhouse Gas Inventories";
wide "2006 IPCC Guidelines for National
Greenhouse Gas Inventories
International Emissions Analysis
Protocol (ICLEI)"; "The Climate
Registry General Reporting
Protocol"; "U.S. EPA Greenhouse
Gas Reporting Program (includes
US EPA SIT tool, FLIGHT tool etc.)";
"EMEP/EEA air pollutant emissions
inventory guidebook (EMEP
CORINAIR emission inventory)";
"Regional specific methodology":
"Country specific methodology";
"Other, please specify"
3.5 Please select which gases are included in your latest region-wide GHG Response options: CO2; CH4; N2O; CDP States and Regions
emissions inventory. HFCs; PFCs; SF6; NF3 2020 Questionnaire 3,5
3.11a Where it will facilitate a greater understanding of your region-wide Column 2 - Emissions (metric CDP States and Regions
emissions, please provide a breakdown of these emissions by the 1996 IPCC tonnes CO2e) 2020 Questionnaire
sector in the table below. 3.11a
3.11b Where it will facilitate a greater understanding of your region-wide Column 2 - Emissions (metric CDP States and Regions
emissions, please provide a breakdown of these emissions by the 2006 IPCC tonnes CO2e) 2020 Questionnaire
sector in the table below. 3.11b
3.11c Where it will facilitate a greater understanding of your region-wide Column 3 - Emissions (metric CDP States and Regions
emissions, please provide a breakdown of these emissions by UNFCCC sector. tonnes CO2e) & Column 2 - Scope 2020 Questionnaire
"Total" 3.11c
3.11d Where it will facilitate a greater understanding of your region-wide Column 3 - Emissions (metric CDP States and Regions
emissions, please provide a breakdown of these emissions by end user (buildings, tonnes CO2e) & Column 2 - Scope 2020 Questionnaire
water, waste, transport), economic sector (residential, commercial, industrial, "Total" 3.11d
institutional), or any other classification system used in your region.
3.8 Please indicate if your region-wide emissions have increased, decreased, or COLUMN 1 - Change in emissions CDP States and Regions
stayed the same since your last emissions inventory, and please describe why. 2020 Questionnaire 3,8
Historical 4.13 Please provide details on any historical and base year city-wide emissions Column 2 - Previous emissions CDP Cities 2020
emissions inventories your city has, in order to allow assessment of targets in the table (metric tonnes CO2e) & Column Questionnaire 4,13
inventories below. 1 - Inventory date from & Column 3 -
Scopes/boundary covered
Industry Are you a signatory of any climate-related collaborative industry frameworks, All CDP Climate change
collaboration initiatives and/or commitments? C-FS12.5
410
SDG 13: Target 13.2
Leak detection Does your organization conduct leak detection and repair (LDAR) or use other All CDP Climate change
and repair methods to find and fix fugitive methane emissions from coal mining activities? C-CO4.7
Does your organization conduct leak detection and repair (LDAR) or use other All CDP Climate change
methods to find and fix fugitive methane emissions from oil and gas production C-OG4.7
activities?
Life cycle Provide details of the embodied carbon emissions of new construction or major Column "embodied carbon" CDP Climate change
emissions renovation projects completed in the last three years. C-CN6.6c/C-RE6.6c
assessments:
buildings
Efficiency
Products
Beverages
Dairy
Beverages
Services
Methane Describe your organization’s efforts to reduce methane emissions from your All CDP Climate change
reduction efforts activities. C-CO4.6
Describe your organization’s efforts to reduce methane emissions from your All CDP Climate change
activities C-EU4.6
Describe your organization’s efforts to reduce methane emissions from your All CDP Climate change
activities. C-OG4.6
Mitigation Target 5.0a Please provide details of your total city-wide base year emissions reduction Column 13 - Does this target align CDP Cities 2020
setting (absolute) target(s). In addition, you may add rows to provide details of your to a requirement from a higher level Questionnaire 5.0a
sector-specific targets, by providing the base year emissions specific to that of sub-national government?: "Yes"
target. & "Yes, but it exceeds its scale or
requirement"
411
SDG 13: Target 13.2
Mitigation Target 5.0 Do you have a GHG emissions reduction target(s) in place at the city-wide Response options: "Base year CDP Cities 2020
setting level? emissions (absolute) target"; Questionnaire 5
"Fixed level target"; "Base year
intensity target"; "Baseline scenario
(business as usual) target" [ANY]
5.1 Please describe how the target(s) reported above align with the global 1.5-2°c Free text CDP Cities 2020
pathway set out in the Paris agreement. Questionnaire 5,1
Oil and Gas Describe the organization’s approach to public policy development and lobbying N/A GRI 11: Oil and Gas Oil & Gas
on climate change, including: Sector 2021 11.2.4
• the organization’s stance on significant issues related to climate change that are
the focus of its participation in public policy development and lobbying, and any
differences between these positions and its stated policies, goals, or other public
positions;
• whether it is a member of, or contributes to, any representative associations or
committees that participate in public policy development and lobbying on climate
change, including:
- the nature of this contribution;
- any differences between the organization’s stated policies, goals, or other
public positions on significant issues related to climate change; and the positions
of the representative associations or committees.
Other climate- Did you have any other climate-related targets that were active in the reporting All CDP Climate change
related targets year? C4.2
Provide details of your target(s) to increase low-carbon energy consumption or All CDP Climate change
production. C4.2a
Provide details of any other climate-related targets, including methane reduction All CDP Climate change
targets. C4.2b
Provide details of your net-zero targets All CDP Climate change

C4.2c
Other emissions Report your greenhouse gas emissions figure(s) for your disclosing Column "emissions" CDP Climate change
data: agricultural commodity(ies), explain your methodology, and include any exclusions. C-AC6.9a/C-FB6.9a/C-
commodities PF6.9a
Physical Impacts Environmental Risk Exposure N/A SASB FN-IN-450a FN Financials FN-IN Insurance
of Climate
Change
Finance
Delivery
412
SDG 13: Target 13.2
Physical Impacts Climate Change Adaptation N/A SASB IF-RE-450a IF Infrastructure IF-RE Real Estate
of Climate
Change
Services

Alternative Energy
Portfolio Impact What are your organization's Scope 3 portfolio emissions? (Category 15 Column "Scope 3 portfolio CDP Climate change
"Investments" total emissions) emissions (metric tons of CO2e)” C-FS14.1a
Portfolio Impact Break down your organization's Scope 3 portfolio impact by asset class. Column "Scope 3 portfolio CDP Climate change
breakdown emissions (metric tons of CO2e)” C-FS14.2a
Break down your organization's Scope 3 portfolio impact by industry. Column "Scope 3 portfolio CDP Climate change
emissions (metric tons of CO2e)” C-FS14.2b
Break down your organization's Scope 3 portfolio impact by country/region. Column "Scope 3 portfolio CDP Climate change
emissions (metric tons of CO2e)” C-FS14.2c
Are you taking actions to align your portfolio to a well below 2-degree world? All CDP Climate change
C-FS14.3
Product (goods Complete the following table for the goods/services for which you want to Column "Emissions in kgCO2 per CDP Climate change
and services) provide data. unit" SC4.2a
level data
Complete the following table with data for lifecycle stages of your goods and/or Column "Emissions in kgCO2 per CDP Climate change
services. unit" SC4.2b
Please detail emissions reduction initiatives completed or planned for this Column "Emission reductions in CDP Climate change
product. kgCO2 per unit" SC4.2c
Regional 2.1 Describe how your region integrates climate-related actions (goals, targets Column 3 - actions integrated - CDP States and Regions
planning and/or strategies) into its master planning. goal: "Energy efficiency target" 2020 Questionnaire 2,1
& "Renewable energy target"
& "Emissions reduction target"
& "Adaptation target" & "Water
security target"
Region-wide 3.14 Please detail your region-wide electricity consumption, production and Column 4 - Associated GHG CDP States and Regions
electricity imports, and the GHG emissions associated with these activities. emissions (metric tonnes of CO2e) 2020 Questionnaire 3,14
Re-stating 4.14a Please provide your city’s recalculated total city-wide emissions figures for Column 5 - Updated emissions CDP Cities 2020
previous any previous inventories. (metric tonnes CO2e) & Column Questionnaire 4.14a
emissions 1 - Inventory date from & Column 3 -
inventories Scopes/boundary covered
Scope 1 Report the Scope 1 emissions pertaining to your business activity(ies) and explain All CDP Climate change
breakdown: any exclusions. If applicable, disaggregate your agricultural/forestry by GHG C-AC7.4b/C-FB7.4b/C-
agriculture emissions category. PF7.4b
413
SDG 13: Target 13.2
Scope 1 Do you include emissions pertaining to your business activity(ies) in your direct All CDP Climate change
breakdown: operations as part of your global gross Scope 1 figure? C-AC7.4/C-FB7.4/C-
agriculture PF7.4
Scope 1 Break down your total gross global Scope 1 emissions by business division. All CDP Climate change
breakdown: C7.3a
business
Break down your total gross global Scope 1 emissions by business facility. All CDP Climate change
breakdown
C7.3b
Break down your total gross global Scope 1 emissions by business activity. All CDP Climate change
C7.3c
Scope 1 Break down your total gross global Scope 1 emissions by country/region. All CDP Climate change
breakdown: C7.2
country
Scope 1 Break down your total gross global Scope 1 emissions by greenhouse gas type All CDP Climate change
breakdown: and provide the source of each used global warming potential (GWP). C7.1a
GHGs
Break down your total gross global Scope 1 emissions from coal mining activities All CDP Climate change
in the reporting year by greenhouse gas type. C-CO7.1b
Break down your total gross global Scope 1 emissions from electric utilities value All CDP Climate change
chain activities by greenhouse gas type. C-EU7.1b
Break down your total gross global Scope 1 emissions from oil and gas value All CDP Climate change
chain production activities by greenhouse gas type. C-OG7.1b
Scope 1 Break down your organization’s total gross global Scope 1 emissions by sector All CDP Climate change
breakdown: production activity in metric tons CO2e. C-CE7.4/C-CH7.4/C-
sector CO7.4/C-EU7.4/C-
production MM7.4/C-OG7.4/C-
activities ST7.4/C-TO7.4/C-TS7.4
Scope 1 What were your organization’s gross global Scope 1 emissions in metric tons All CDP Climate change
emissions data CO2e? C6.1
Scope 2 Break down your total gross global Scope 2 emissions by business division. All CDP Climate change
breakdown: C7.6a
business
Break down your total gross global Scope 2 emissions by business facility. All CDP Climate change
breakdowns
C7.6b
Break down your total gross global Scope 2 emissions by business activity. All CDP Climate change
C7.6c
Scope 2 Break down your total gross global Scope 2 emissions by country/region. All CDP Climate change
breakdown: C7.5
country
414
SDG 13: Target 13.2
Scope 2 Break down your organization’s total gross global Scope 2 emissions by sector All CDP Climate change
breakdown: production activity in metric tons CO2e. C-CE7.7/C-CH7.7/C-
sector CO7.7/C-MM7.7/C-
production OG7.7/C-ST7.7/C-
activities TO7.7/C-TS7.7
Scope 2 What were your organization's gross global Scope 2 emissions in metric tons All CDP Climate change
emissions data CO2e? C6.3
Scope 2 Describe your organization's approach to reporting Scope 2 emissions. All CDP Climate change
emissions C6.2
reporting
Scope 3 Disclose sales of products that are greenhouse gases. All CDP Climate change
breakdown C-CH7.8a
Scope 3 Account for your organization’s gross global Scope 3 emissions, disclosing and All CDP Climate change
emissions data explaining any exclusions. C6.5
Scope 3 Disclose your Scope 3 emissions for each of your relevant business activity areas. All CDP Climate change
emissions data: C-AC6.6a/C-FB6.6a/C-
agricultural value PF6.6a
chain
Supply Chain Supply Chain Management N/A SASB TR-AF-430a TR Transportation TR-AF Air Freight &
Management Logistics
Targets Provide details of your timebound and quantifiable target(s) for increasing Column - Linked commitment: "Zero CDP Forests F6.1a
sustainable production and/or consumption of the disclosed commodity(ies), and net/gross deforestation"
progress made.
Transfers & Provide gross masses of CO2 injected and stored for the purposes of CCS during Column "Cumulative CO2 injected CDP Climate change
sequestration of the reporting year according to the injection and storage pathway. and stored" C-OG9.8b
CO2 emissions
415
SDG 13: Target 13.3
Target 13.3
Improve education, awareness-raising and human and institutional capacity on climate
change mitigation, adaptation, impact reduction and early warning
Sources
Examples of relevant UN Conventions and other UNFCCC, Rio Declaration, Paris Agreement, Sendai Framework
Publications and other resources on Business 106
and the SDGs
Disclosures 13.3
Climate change Number of (1) zero emission vehicles (ZEV), (2) hybrid vehicles, and (3) plug-in hybrid N/A Global Investors for Sustainable Development Automobile
mitigation vehicles sold Sector-Specific SDG-related Metrics for
Corporate Reporting
Conventional vehicle efficiency performance N/A Global Investors for Sustainable Development Automobile
Corporate Reporting
Revenues from digital technologies that tackle climate change N/A Global Investors for Sustainable Development Software & Services
Corporate Reporting
Investment in technologies to support RES hybridization of renewables such as battery N/A Global Investors for Sustainable Development Electric Utilities
storage and hydrogen Sector-Specific SDG-related Metrics for
Corporate Reporting
Share of renewable gases (e.g. biomethane, hydrogen) in the energy mix N/A Global Investors for Sustainable Development Gas Utilities
Corporate Reporting
Innovation (discovery, incubation and acceleration) expenditure for climate change N/A Global Investors for Sustainable Development Electric Utilities/
mitigation technologies related to energy generation, transmission, or distribution Sector-Specific SDG-related Metrics for Independent Power
Corporate Reporting and Renewable
Energy Producers
Ensure zero-e- Amount of e-waste collected and recycled N/A Global Investors for Sustainable Development Telecommunications
waste to landfill Sector-Specific SDG-related Metrics for Services
Corporate Reporting
Environment E1, Does the company have a formal policy on the following environmental topics? N/A UN Global Compact - 2022 Communication
on Progress
416
SDG 13: Target 13.3
Environment E1,1, For each environmental policy, is it: N/A UN Global Compact - 2022 Communication
on Progress
E10, What percent of the company's revenue came from environmentally friendly N/A UN Global Compact - 2022 Communication
products / services during this reporting period? on Progress
E2, In the course of the reporting period, has the company engaged with affected N/A UN Global Compact - 2022 Communication
stakeholders or their legitimate representatives in relation to the following environmental on Progress
issues?
E21, Briefly describe practical actions the company has taken during the reporting period N/A UN Global Compact - 2022 Communication
and/or plans to take to implement the environment principles, including any challenges on Progress
E3, What type of action has the company taken in the reporting period with the aim of N/A UN Global Compact - 2022 Communication
preventing/mitigating the risks/impacts associated with these environmental topics? on Progress
E4, How does the company assess progress in preventing/mitigating the risks/impacts N/A UN Global Compact - 2022 Communication
associated with the following environmental topics? on Progress
E4,1, For each environmental topic in which the company sets timebound goals / targets, N/A UN Global Compact - 2022 Communication
what kind of targets has the company set? on Progress
how is progress against target / goal tracked? on Progress
how is progress against target / goal tracked? on Progress
E6, What were the company’s gross global greenhouse gas emissions for the reporting N/A UN Global Compact - 2022 Communication
period? on Progress
E6,1, Which Scope 3 categories are included in the organization’s scope 3 emissions N/A UN Global Compact - 2022 Communication
calculation? (Select all that apply) on Progress
E9, Please report the company's renewable energy consumption as a percentage of total N/A UN Global Compact - 2022 Communication
energy consumption in the reporting period, on Progress
Environmental Environmental protection expenditure including costs of waste disposal, emissions $

expenditure treatment, and remediation and costs of prevention and environmental management currency
GHG Emissions Greenhouse Gas Emissions N/A SASB EM-CO-110a EM Extractives & EM-CO Coal Operations
Minerals Processing
Minerals Processing
Greenhouse Gas Emissions N/A SASB EM-CM-110a EM Extractives & EM-CM Construction
417
SDG 13: Target 13.3
GHG Emissions Greenhouse Gas Emissions N/A SASB EM-MM-110a EM Extractives & EM-MM Metals & Mining
Minerals Processing
Products
Distributors
Distributors
Dairy
Beverages
Distributors
Power Generators

Management

Management
Lifecycle Emissions Balance N/A SASB RR-BI-410a RR Renewable RR-BI Biofuels

Resources &
Alternative Energy
Alternative Energy
418
SDG 13: Target 13.3
GHG Emissions Greenhouse Gas Emissions N/A SASB RT-CH-110a RT Resource RT-CH Chemicals
Transformation
Communications
Logistics

Transportation

Transportation
Efficiency
Products
Beverages
Dairy
Beverages
Services
Impacts
of Climate
Finance
Change
419
SDG 13: Target 13.3
Physical Climate Change Impacts on Human Health & Infrastructure N/A SASB HC-DY-450a HC Health Care HC-DY Health Care
Impacts Delivery
of Climate
Change
Services

Alternative Energy
Renewable Amount of energy consumed per MB of data transmitted N/A Global Investors for Sustainable Development Telecommunications
energy for Sector-Specific SDG-related Metrics for Services
networks Corporate Reporting
Possible Gaps
• Awareness raising and capacity building on climate change among stakeholders
• Corporate adaptation strategies addressing climate risk of community and supply chain
• Partnership and network for building economic and community resilience
IAEG-SDG indicators
Indicators Units
13.3.1 Number of countries that have integrated mitigation, adaptation, impact reduction and early Number of countries
warning into primary, secondary and tertiary curricula
13.3.2 Number of countries that have communicated the strengthening of institutional, systemic and Number of countries
individual capacity-building to implement adaptation, mitigation and technology transfer, and
development actions
420
SDG 13: Target 13.A
Target 13.A
Implement the commitment undertaken by developed-country parties to the United
Nations Framework Convention on Climate Change to a goal of mobilizing jointly $100
billion annually by 2020 from all sources to address the needs of developing countries in
the context of meaningful mitigation actions and transparency on implementation and fully
operationalize the Green Climate Fund through its capitalization as soon as possible.
Disclosures 13.A
Environment E1, Does the company have a formal policy on the following environmental topics? N/A UN Global Compact - 2022 Communication on
Progress
E1,1, For each environmental policy, is it: N/A UN Global Compact - 2022 Communication on
Progress
E10, What percent of the company's revenue came from environmentally friendly products / N/A UN Global Compact - 2022 Communication on
services during this reporting period? Progress
E2, In the course of the reporting period, has the company engaged with affected stakeholders or N/A UN Global Compact - 2022 Communication on
their legitimate representatives in relation to the following environmental issues? Progress
E21, Briefly describe practical actions the company has taken during the reporting period and/or N/A UN Global Compact - 2022 Communication on
plans to take to implement the environment principles, including any challenges faced and actions Progress
E3, What type of action has the company taken in the reporting period with the aim of preventing/ N/A UN Global Compact - 2022 Communication on
mitigating the risks/impacts associated with these environmental topics? Progress
E4, How does the company assess progress in preventing/mitigating the risks/impacts associated N/A UN Global Compact - 2022 Communication on
with the following environmental topics? Progress
E4,1, For each environmental topic in which the company sets timebound goals / targets, what N/A UN Global Compact - 2022 Communication on
kind of targets has the company set? Progress
E4,2, For each environmental topic in which the company sets timebound goals / targets, how is N/A UN Global Compact - 2022 Communication on
progress against target / goal tracked? Progress
E4,2, For each environmental topic in which the company sets timebound goals / targets, how is N/A UN Global Compact - 2022 Communication on
progress against target / goal tracked? Progress
E6, What were the company’s gross global greenhouse gas emissions for the reporting period? N/A UN Global Compact - 2022 Communication on
Progress
E6,1, Which Scope 3 categories are included in the organization’s scope 3 emissions calculation? N/A UN Global Compact - 2022 Communication on
(Select all that apply) Progress
E9, Please report the company's renewable energy consumption as a percentage of total energy N/A UN Global Compact - 2022 Communication on
consumption in the reporting period, Progress
421
SDG 13: Target 13.B
Target 13.B
Promote mechanisms for raising capacity for effective climate change-related planning
and management in least developed countries and small island developing States,
including focusing on women, youth and local and marginalized communities.
Disclosures 13.B
E10, What percent of the company's revenue came from environmentally friendly products / N/A UN Global Compact - 2022
services during this reporting period? Communication on Progress
issues?
E9, Please report the company's renewable energy consumption as a percentage of total N/A UN Global Compact - 2022
422
W WATER
LO
BE
LIF E
4.
GOAL 1
SDG 14: Target 14.1
CONSERVE AND SUSTAINABLY

USE THE OCEANS, SEAS AND
MARINE RESOURCES FOR
SUSTAINABLE DEVELOPMENT
Target 14.1
By 2025, prevent and significantly reduce marine pollution of all kinds, in particular from
land-based activities, including marine debris and nutrient pollution
Sources
Examples of relevant UN Conventions and other LOS, Rotterdam Convention, London Convention, Basel Convention, MARPOL, Aichi Biodiversity Targets
and the SDGs
424
SDG 14: Target 14.1
Disclosures 14.1
Management
Transportation
Ecological Biodiversity Impacts N/A SASB EM-CO-160a EM Extractives & EM-CO Coal Operations
Impacts Minerals Processing
Biodiversity Impacts N/A SASB EM-CM-160a EM Extractives & EM-CM Construction

Biodiversity Impacts N/A SASB EM-MM-160a EM Extractives & EM-MM Metals & Mining
Minerals Processing
Biodiversity Impacts N/A SASB EM-EP-160a EM Extractives & EM-EP Oil & Gas –
Ecological Impacts N/A SASB EM-MD-160a EM Extractives & EM-MD Oil & Gas –
Ecological Impact Management N/A SASB EM-SV-160a EM Extractives & EM-SV Oil & Gas –
Dairy
Ecological Impacts of Project Development N/A SASB RR-ST-160a RR Renewable RR-ST Solar Technology
Resources & & Project Developers
Alternative Energy
Ecological Impacts of Project Development N/A SASB RR-WT-410a RR Renewable RR-WT Wind Technology
Alternative Energy
425
SDG 14: Target 14.1
Ecological Ecological Impacts N/A SASB TR-MT-160a TR Transportation TR-MT Marine

Impacts Transportation
Ecosystem Proportion of land assessed as facing soil erosion, reduction in soil fertility, salinization of N/A Global Investors for Sustainable Food, Beverage &
quality and irrigated lands, or waterlogging in the total agriculture land as well as sea-based equivalent Development Sector-Specific Tobacco
biodiversity SDG-related Metrics for Corporate
Reporting
Volume and intensity (as a proportion of the total cropland area owned, leased and N/A Global Investors for Sustainable Food, Beverage &
managed by the entity) of fertilizers used by the entity during the reporting period, by Development Sector-Specific Tobacco
fertilizer nutrients SDG-related Metrics for Corporate
Reporting
Volume and intensity (as a proportion of the total cropland area owned, leased and N/A Global Investors for Sustainable Food, Beverage &
managed by the entity) of pesticides used by the entity during the reporting period, by Development Sector-Specific Tobacco
hazard level SDG-related Metrics for Corporate
Reporting
issues?
426
SDG 14: Target 14.1
Extended The amount of product or waste covered by Extended Producer Responsibility N/A Development of Guidance on
Producer Extended Producer Responsibility
Responsibility (EPR)
Waste & Waste Management N/A SASB EM-CO-150a EM Extractives & EM-CO Coal Operations
Hazardous Minerals Processing
Materials
Waste Management N/A SASB EM-CM-150a EM Extractives & EM-CM Construction
Management
Waste Management N/A SASB EM-IS-150a EM Extractives & EM-IS Iron & Steel
Waste & Hazardous Materials Management N/A SASB EM-MM-150a EM Extractives & EM-MM Metals & Mining
Minerals Processing
Hazardous Materials Management N/A SASB EM-RM-150a EM Extractives & EM-RM Oil & Gas –
Chemicals Management N/A SASB EM-SV-150a EM Extractives & EM-SV Oil & Gas –
Delivery
Power Generators
Management
Hazardous Waste Management N/A SASB RR-ST-150a RR Renewable RR-ST Solar Technology
Alternative Energy
427
SDG 14: Target 14.1
Waste & Hazardous Waste Management N/A SASB RT-CH-150a RT Resource RT-CH Chemicals
Hazardous Transformation
Materials
Management

& Original Design
Manufacturing

Communications
Water & Water Management N/A SASB EM-CO-140a EM Extractives & EM-CO Coal Operations
Wastewater Minerals Processing
Management
Water Management N/A SASB EM-CM-140a EM Extractives & EM-CM Construction
Water Management N/A SASB EM-IS-140a EM Extractives & EM-IS Iron & Steel
Water Management N/A SASB EM-MM-140a EM Extractives & EM-MM Metals & Mining
Minerals Processing
Water Management N/A SASB EM-EP-140a EM Extractives & EM-EP Oil & Gas –
Water Management N/A SASB EM-RM-140a EM Extractives & EM-RM Oil & Gas –
Water Management Services N/A SASB EM-SV-140a EM Extractives & EM-SV Oil & Gas –
Products
Dairy
Power Generators
Services
428
SDG 14: Target 14.1
Water & Water Management in Manufacturing N/A SASB RR-BI-140a RR Renewable RR-BI Biofuels
Wastewater Resources &
Management Alternative Energy
Water Management N/A SASB RR-PP-140a RR Renewable RR-PP Pulp & Paper
Alternative Energy
Water Management in Manufacturing N/A SASB RR-ST-140a RR Renewable RR-ST Solar Technology
Alternative Energy

Transformation

Water Managing the environmental impacts of company operations on communities N/A Culture of Health for Business
discharge (COH4B) framework by GRI and
Robert Wood Johnson Foundation
Location-specific data: Water discharge by destination Liters CEO Water Mandate's Corporate
Water Disclosure Guidelines
Possible Gaps
• Use and reduction of non-degradable material in operation and supply chain
• Impact of land pollution and remediation
• Improving fuel efficiency
• Circular model for plastic production
• Change consumer’s behavior
IAEG-SDG indicators
Indicators Units
14.1.1 Index of coastal eutrophication and floating plastic debris density N/A
429
SDG 14: Target 14.2
Target 14.2
By 2020, sustainably manage and protect marine and coastal ecosystems to avoid
significant adverse impacts, including by strengthening their resilience, and take action
for their restoration in order to achieve healthy and productive oceans
Sources
Examples of relevant UN Conventions and other LOS, CBD, Ramsar Convention, Aichi Biodiversity Targets
and the SDGs
Disclosures 14.2
organization;
ecosystem);
(...)
430
SDG 14: Target 14.2
continued b. Significant direct and indirect positive and negative impacts with reference to the N/A GRI 304-2
following:
Biodiversity Size and location of all habitat areas protected or restored, and whether the success of the N/A GRI 304-3-a
restoration measure was or is approved by independent external professionals.
Whether partnerships exist with third parties to protect or restore habitat areas distinct N/A GRI 304-3-b
measures.
in areasaffected by the operations of the organization, by level of extinction risk:
ii. Endangered
iii. Vulnerable
iv. Near threatened
v. Least concern
Biodiversity and Threatened species in each country (Mammals, Birds, Reptiles, Amphibians, Fishes, Totals number by IUCN Red List (adapted)
ecosystem Mollusks, Other, Inverts, Plants and Total) taxonomic group
Trends in area of forest, agricultural and aquaculture ecosystems under N/A Quick guide to the Aichi
sustainable management Biodiversity Targets
Threatened bird, fish, mammal and plant species Number of species World Bank WDI (adapted)
Terrestrial and marine protected areas % of total land area World Bank WDI (adapted)

Minerals Processing
431
SDG 14: Target 14.2
Impacts Dairy
Alternative Energy
Alternative Energy

Transportation
issues?
432
SDG 14: Target 14.2
Environment E21, Briefly describe practical actions the company has taken during the reporting period N/A UN Global Compact - 2022
Impact on Managing the environmental impacts of company operations on communities N/A Culture of Health for Business
biodiversity and (COH4B) framework by GRI
habitat and Robert Wood Johnson
Foundation
Possible Gaps
• Land remediation
• Planning for climate adaptation
• Build traceability and obtain certification about marine ecosystem
• Ensure sustainable practices in the supply chain
IAEG-SDG indicators
Indicators Units
14.2.1 P
roportion of national exclusive economic zones managed using ecosystem-based approaches % of national exclusive economic zones
433
SDG 14: Target 14.3
Target 14.3
Minimize and address the impacts of ocean acidification, including through
enhanced scientific cooperation at all levels
Sources
Examples of relevant UN Conventions and other UNFCCC, Manado Ocean Declaration, Aichi Biodiversity Targets
and the SDGs
Disclosures 14.3
Air Quality Air Quality N/A SASB EM-CM-120a EM Extractives & EM-CM Construction
Air Emissions N/A SASB EM-IS-120a EM Extractives & EM-IS Iron & Steel
Air Quality N/A SASB EM-MM-120a EM Extractives & EM-MM Metals & Mining
Minerals Processing
Air Quality N/A SASB EM-EP-120a EM Extractives & EM-EP Oil & Gas –
Air Quality N/A SASB EM-MD-120a EM Extractives & EM-MD Oil & Gas –
Air Quality N/A SASB EM-RM-120a EM Extractives & EM-RM Oil & Gas –
Power Generators

Management
Air Quality N/A SASB RR-BI-120a RR Renewable RR-BI Biofuels

Resources &
Alternative Energy
Air Quality N/A SASB RR-PP-120a RR Renewable RR-PP Pulp & Paper
Alternative Energy
434
SDG 14: Target 14.3
Air Quality Air Quality N/A SASB RT-CH-120a RT Resource RT-CH Chemicals
Transformation

Logistics

Transportation

Transportation

Minerals Processing
Dairy

Transportation
435
SDG 14: Target 14.3
all.
d. Base year for the calculation, if applicable, including:
i. the rationale for choosing it;
ii. emissions in the base year;
iii. the context for any significant changes in emissions that triggered recalculations of
base year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates used, or a
reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, financial control, or
operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used.
equivalent.
e. Source of the emission factors and the global warming potential (GWP) rates used, or a
f. Consolidation approach for emissions; whether equity share, financial control, or
operational control.
calculation.
e. Base year for the calculation, if applicable, including:
f. Source of the emission factors and the global warming potential (GWP) rates used, or a
436
SDG 14: Target 14.3
Emissions GHG emissions intensity ratio for the organization. N/A GRI 305-4-a
GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 N/A GRI 305-5-a
equivalent.
i. NOX
ii. SOX
Progress

Progress
Progress
issues? Progress
and/or plans to take to implement the environment principles, including any challenges 2022 Communication on
Progress
Progress
Progress
Progress
437
SDG 14: Target 14.3
Progress
Progress
Progress
Progress
GHG Emissions Product Packaging & Distribution N/A SASB CG-EC-410a CG Consumer Goods CG-EC E-Commerce
Greenhouse Gas Emissions N/A SASB EM-CO-110a EM Extractives & EM-CO Coal Operations
Minerals Processing
Minerals Processing
Greenhouse Gas Emissions N/A SASB EM-CM-110a EM Extractives & EM-CM Construction
Greenhouse Gas Emissions N/A SASB EM-MM-110a EM Extractives & EM-MM Metals & Mining
Minerals Processing
Products
438
SDG 14: Target 14.3
GHG Emissions Air Emissions from Refrigeration N/A SASB FB-FR-110b FB Food & Beverage FB-FR Food Retailers &
Distributors
Distributors
Dairy
Beverages
Distributors
Power Generators

Management

Management
Lifecycle Emissions Balance N/A SASB RR-BI-410a RR Renewable RR-BI Biofuels

Resources &
Alternative Energy
Alternative Energy

Transformation
Communications
Logistics

Transportation
439
SDG 14: Target 14.3
GHG Emissions Greenhouse Gas Emissions N/A SASB TR-RO-110a TR Transportation TR-RO Road
Transportation
CO2 emissions from gaseous fuel consumption, liquid fuel consumption, and solid fuel kt and % of total World Bank WDI
consumption (adapted)
CO2 intensity kg per kg of oil equivalent World Bank WDI

energy use (adapted)
GHG net emissions/removals by LUCF Mt of CO2 equivalent World Bank WDI

(adapted)
Emission of HFC gas, PFC gas and SF6 gas and other greenhouse gas emissions thousand metric tons of CO2 World Bank WDI
equivalent and % change (adapted)
from 1990
Methane emissions kt of CO2 equivalent and % World Bank WDI

change from 1990 (adapted)
Nitrous oxide emissions thousand metric tons of CO2 World Bank WDI
equivalent and % change (adapted)
from 1990
Total greenhouse gas emissions kt of CO2 equivalent and % World Bank WDI
change from 1990 (adapted)
Energy related methane emissions % of total methane World Bank WDI

emissions (adapted)
Supply Chain Supply Chain Management N/A SASB TR-AF-430a TR Transportation TR-AF Air Freight &
Management Logistics
Possible Gaps
• Impact of operational and agricultural activities on ocean acidification in own operations supply chain
IAEG-SDG indicators
Indicators Units
14.3.1 Average marine acidity (pH) measured at agreed suite of representative sampling stations pH
440
SDG 14: Target 14.4
Target 14.4
By 2020, effectively regulate harvesting and end overfishing, illegal, unreported and
unregulated fishing and destructive fishing practices and implement science-based
management plans, in order to restore fish stocks in the shortest time feasible, at least
to levels that can produce maximum sustainable yield as determined by their biological
characteristics
Possible relevant business actions to help achieve this target:

• Understanding the dependence on marine ecosystem services and marine biodiversity, both in own operations and in the supply chain.
• Eliminating own practices and/or helping eliminate practices in the supply chain that put marine species and resources at further risk of harm,
exploitation or depletion.
• Responsibly advocating fishing operations in accordance with marine sustainability stewardship standards and global protocols.
Building partnerships and sharing knowledge with stakeholders, including the public sector, to manage and mitigate the risks in fishing
and aquaculture.
Sources
Examples of relevant UN Conventions and other UNCLOS, CBD, Aichi Biodiversity Targets
and the SDGs
Disclosures 14.4
Impacts Dairy
441
SDG 14: Target 14.5
Target 14.5
By 2020, conserve at least ten per cent of coastal and marine areas, consistent with
national and international law and based on the best available scientific information
Disclosures 14.5

Minerals Processing
Dairy
Alternative Energy
Alternative Energy

Transportation
442
SDG 14: Target 14.6 / 14.7
Target 14.6
By 2020, prohibit certain forms of fisheries subsidies which contribute to overcapacity and
overfishing, eliminate subsidies that contribute to illegal, unreported and unregulated
fishing and refrain from introducing new such subsidies, recognizing that appropriate and
effective special and differential treatment for developing and least developed countries
should be an integral part of the World Trade Organization fisheries subsidies negotiation
Disclosures 14.6
Ecological Impacts Land Use & Ecological Impacts N/A SASB FB-MP-160a FB Food & Beverage FB-MP Meat, Poultry & Dairy
Supply Chain Management Environmental & Social Impacts of Animal Supply Chain N/A SASB FB-MP-430a FB Food & Beverage FB-MP Meat, Poultry & Dairy
Target 14.7
By 2030, increase the economic benefits to small island developing States and least
developed countries from the sustainable use of marine resources, including through
sustainable management of fisheries, aquaculture and tourism
Sources
Examples of relevant UN Conventions and other Rio Declaration, UNCLOS, CBD

and the SDGs
Disclosures 14.7
Ecological Impacts Land Use & Ecological Impacts N/A SASB FB-MP-160a FB Food & Beverage FB-MP Meat, Poultry & Dairy
Supply Chain Management Environmental & Social Impacts of Animal Supply Chain N/A SASB FB-MP-430a FB Food & Beverage FB-MP Meat, Poultry & Dairy
443
SDG 14: Target 14.C
Target 14.C
Enhance the conservation and sustainable use of oceans and their resources by
implementing international law as reflected in UNCLOS, which provides the legal
framework for the conservation and sustainable use of oceans and their resources, as
recalled in paragraph 158 of The Future We Want
Disclosures 14.C
Impacts Dairy

Transportation
444
GOAL 15
. LI
FE
O
N
LA
ND
SDG 15: Target 15.1
PROTECT, RESTORE AND PROMOTE SUSTAINABLE

USE OF TERRESTRIAL ECOSYSTEMS,
SUSTAINABLY MANAGE FORESTS, COMBAT
DESERTIFICATION, AND HALT AND REVERSE LAND
DEGRADATION AND HALT BIODIVERSITY LOSS
Target 15.1
By 2020, ensure the conservation, restoration and sustainable use of terrestrial and
inland freshwater ecosystems and their services, in particular forests, wetlands,
mountains and drylands, in line with obligations under international agreements
Sources
Examples of relevant UN Conventions Rio Declaration, Johannesburg Declaration, Forest Principles, CBD, Ramsar Convention,
and other key international agreements Rotterdam Convention, Stockholm Convention, Aichi Biodiversity Targets
Publications and other resources on 4, 5, 60, 72, 116
446
SDG 15: Target 15.1
Disclosures 15.1
Additional Is your organization implementing or supporting additional conservation actions? Column - Implementing CDP Forests F-MM14.6/
conservation or supporting additional F-CO14.6
actions conservation actions?: "Yes"
Provide details on the main additional conservation actions you are implementing or Column - Project theme: CDP Forests
supporting. "Forest conservation" F-MM14.6a/F-MCO14.6a
organization;
ecosystem);
vii. Biodiversity value characterized by listing of protected status (such as IUCN
Protected Area Management Categories, Ramsar Convention, national legislation).
a. Nature of significant direct and indirect impacts on biodiversity with reference to one N/A GRI 304-2
or more of the following:
following:
a. Size and location of all habitat areas protected or restored, and whether the success of N/A GRI 304-3
the restoration measure was or is approved by independent external professionals.
b. Whether partnerships exist with third parties to protect or restore habitat areas distinct
measures.
c. Status of each area based on its condition at the close of the reporting period.
d. Standards, methodologies, and assumptions used.
447
SDG 15: Target 15.1
Biodiversity Total number of IUCN Red List species and national conservation list species with habitats N/A GRI 304-4-a
ii. Endangered
iii. Vulnerable
iv. Near threatened
v. Least concern
Management
Critical Incident Risk Management N/A SASB EM-RM-540a EM Extractives & EM-RM Oil & Gas –
Power Generators
Distributors
Operational Safety, Emergency Preparedness & Response N/A SASB RR-BI-540a RR Renewable RR-BI Biofuels
Resources &
Alternative Energy
Transformation
Transportation
Current state 7.1 Please provide the details of your region's current natural forest area. Current natural forest area CDP States and Regions
(in square km) 2020 Questionnaire 7,1
7.1a Please provide details of your region's natural forest area by different categories of Column 1 - Forest CDP States and Regions
forest ownership. ownership category 2020 Questionnaire 7.1a
Detrimental Provide details for all significant fines, enforcement orders and/or other penalties for Column 4 - Type of incident: CDP Forests F-MM9.6a/
impacts on your biodiversity-related regulatory violations in the reporting year, and your plans for resolving Unauthorized deforestation; F-CO9.6a
business them. Unauthorized conversion of
natural habitats (other than
forests)
448
SDG 15: Target 15.1
Ecological Biodiversity Impacts N/A SASB EM-CM-160a EM Extractives & EM-CM Construction
Impacts Minerals Processing Materials
Minerals Processing
Dairy
Ecosystem Services & Impacts N/A SASB RR-FM-160a RR Renewable RR-FM Forestry
Alternative Energy
Alternative Energy
Alternative Energy

Transportation
Progress

Progress
E14, Please report the number and area (in hectares) of sites owned, leased, or managed N/A UN Global Compact -
by the company in or adjacent to protected areas and/or key biodiversity areas (KBA), 2022 Communication on
Progress
449
SDG 15: Target 15.1
Environment E15, What area (in hectares) of natural ecosystems was converted during the reporting N/A UN Global Compact -
period in areas owned, leased, or managed by the company? 2022 Communication on
Progress
E16, Is the company supporting or implementing project(s) focused on ecosystem N/A UN Global Compact -
restoration and protection? 2022 Communication on
Progress
E18, Please report the company's total weight of waste generated in metric tonnes during N/A UN Global Compact -
the reporting period, 2022 Communication on
Progress
Progress
issues? Progress
Progress
Progress
Progress
Progress
Progress
Progress
450
SDG 15: Target 15.1
Forest Forest context - company use of selected commodities % of procurement spend CDP Forests 2017 F1.1
commodity - Forest risk commodity; Activity; Form of commodity; Source; Country of origin; % of
procurement spend
Forest 7.10a Please provide the details of you region's target(s). Column 8 - Percentage CDP States and Regions
policy and achieved so far 2020 Questionnaire 7.10a
implementation
Impact on Managing the environmental impacts of company operations on communities N/A Culture of Health for
biodiversity and Business (COH4B)
ecosystems framework by GRI and
Robert Wood Johnson
Foundation
Environment N/A Aquastat (adapted)

• Area salinized by irrigation
• % of area equipped for irrigation salinized
• Area waterlogged by irrigation
• Flood occurrence (WRI)
Trends in Ecological Footprint and/or related concepts N/A Quick guide to the Aichi
Threatened bird, fish, mammal and plant species Number of species World Bank WDI
(adapted)
Terrestrial and marine protected areas % of total land area World Bank WDI
(adapted)
Trends in population and extinction risk of utilized species, including species in trade N/A Yale University
Environmental
Performance Index
(adapted)
Measurement Provide details on the land area you control and/or manage that is used for the production Column 10 - % covered by CDP Forests F1.3
of your disclosed commodity(ies)? natural forests
Provide details on the land you control and/or manage that was not used for the Column 10 - % covered by CDP Forests F1.4
production of your disclosed commodity(ies natural forests
Oil and Gas List the operational sites that: N/A GRI 11: Oil and Gas Oil & Gas
• Have closure and rehabilitation plans in place; Sector 2021 11.7.4
• have been closed;
• are in the process of being closed.
Report the total monetary value of financial provisions for closure and rehabilitation made N/A GRI 11: Oil and Gas Oil & Gas
by the organization, including post-closure monitoring and aftercare for operational sites. Sector 2021 11.7.6
451
SDG 15: Target 15.1
Targets Provide details of your timebound and quantifiable target(s) for increasing sustainable Column - Linked CDP Forests F6.1a
production and/or consumption of the disclosed commodity(ies), and progress made. commitment: "Zero net/
gross deforestation" &
"No conversion of natural
ecosystems"
Value of Trends in extent to which biodiversity and ecosystem service values are incorporated into N/A Quick guide to the Aichi
biodiversity organizational accounting and reporting Biodiversity Targets
and ecosystem
services
Waste Total number and total volume of recorded significant spills. N/A GRI 306-3-a
Impacts of significant spills. N/A GRI 306-3-b
The following additional information for each spill that was reported in the organization’s N/A GRI 306-3-c
Water bodies and related habitats that are significantly affected by water discharges and/ N/A GRI 306-5-a
or runoff, including information on:
i. The size of the water body and related habitat;
ii. Whether the water body and related habitat is designated as a nationally or
internationally protected area;
iii. The biodiversity value, such as total number of protected species.
Possible Gaps
• Waste and chemical management
• Negative impact on soil and the food chain
IAEG-SDG indicators
Indicators Units
15.1.1 Forest area as a proportion of total land area % of total land area
15.1.2 Proportion of important sites for terrestrial and freshwater biodiversity that are covered by % of important sites for terrestrial and freshwater
protected areas, by ecosystem type biodiversity
452
SDG 15: Target 15.2
Target 15.2
By 2020, promote the implementation of sustainable management of all types of forests,
halt deforestation, restore degraded forests and substantially increase afforestation and
reforestation globally
Sources
Examples of relevant UN Conventions and other Rio Declaration, Johannesburg Declaration, Forest Principles, CBD, UNFCCC, Kyoto Protocol, Paris
key international agreements Agreement, Aichi Biodiversity Targets
and the SDGs
Disclosures 15.2
Brazilian Forest For your disclosed commodity(ies), indicate if you collect data regarding your own Column 2 - Do you collect data regarding CDP Forests F6.5
Code compliance and/or the compliance of your suppliers with the Brazilian Forest Code. compliance with the Brazilian Forest Code?:
"Yes, from suppliers"; "Yes, from owned and/
or managed land"; "Yes, from both suppliers
and owned/managed land"
For your disclosed commodity(ies), indicate which Key Performance Indicators Column 2 - KPIs [ALL] CDP Forests F6.5a
(KPIs) you use to measure your own compliance with the Brazilian Forest Code and
your performance against these indicator(s).
Control For your disclosed commodity(ies), do you have a system to control, monitor, or Column: 'A system to control, monitor or CDP Forests F6.4
systems verify compliance with no conversion and/or no deforestation commitments? verify compliance': "Yes, we have a system
in place for our no conversion and/or
deforestation commitments"
Provide details on the system, the approaches used to monitor compliance, the Column 7 - % of total suppliers in compliance CDP Forests F6.4a
quantitative progress, and the non-compliance protocols, to implement your no
conversion and/or deforestation commitment(s).
Current state 7.7 Please explain what safeguards are in place to protect your region's forests in Column 1 - Safeguards in place: [ANY] CDP States and Regions
the long-term. 2020 Questionnaire 7,7
7.2 Is deforestation and/or forest degradation currently an issue for your region? Response option "Yes" CDP States and Regions
2020 Questionnaire 7,2
453
SDG 15: Target 15.2
Detrimental Describe the biodiversity-related detrimental impacts experienced by your Column 6 - Primary response: More CDP Forests
impacts on organization, your response to those impacts, and the total financial impact. ambitious biodiversity-related commitments; F-MM9.5a/F-CO9.5a
your business Promotion of sustainable forest management,
including financial incentives; Promotion of
certification, including financial incentives;
Voluntary engagement in conservation
projects (including reforestation,
afforestation and ecosystem restoration)
Ecological Ecosystem Services & Impacts N/A SASB RR-FM-160a RR Renewable RR-FM Forestry
Impacts Resources & Management
Alternative Energy
Ecosystem Provide details on your project(s), including the extent, duration, and monitoring Column 2 - Project type: "Forest ecosystem CDP Forests F6.11a
restoration frequency. Please specify any measured outcome(s). restoration"; "Other ecosystem restoration";
projects "Reforestation"; "Natural regeneration" &
Column 7 - Project area & Column 12 -
Measured outcomes to date
Is your organization supporting or implementing project(s) focused on ecosystem Response options: "Yes" CDP Forests F6.11
restoration and protection?
b. Gases included in the calculation; whether CO2, CH4, N2O, HFCs, PFCs, SF6,
NF3, or all.
iii. the context for any significant changes in emissions that triggered
recalculations of base year emissions.
e. Source of the emission factors and the global warming potential (GWP) rates
used, or a reference to the GWP source.
f. Consolidation approach for emissions; whether equity share, financial control,
or operational control.
454
SDG 15: Target 15.2
Emissions a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons N/A GRI 305-2
of CO2 equivalent.
b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in
metric tons of CO2 equivalent.
c. If available, the gases included in the calculation; whether CO2, CH4, N2O,
e. Source of the emission factors and the global warming potential (GWP) rates
f. Consolidation approach for emissions; whether equity share, financial control,
or operational control.
g. Standards, methodologies, assumptions, and/or calculation tools used
b. If available, the gases included in the calculation; whether CO2, CH4, N2O,
d. Other indirect (Scope 3) GHG emissions categories and activities included in
the calculation.
e. Base year for the calculation, if applicable, including:
f. Source of the emission factors and the global warming potential (GWP) rates
GHG emissions intensity ratio for the organization N/A GRI 305-4-a
GHG emissions reduced as a direct result of reduction initiatives, in metric tons of N/A GRI 305-5-a
CO2 equivalent.
i. NOX
ii. SOX
455
SDG 15: Target 15.2
Engagement Forest engagement - Companies working with smallholders to encourage and N/A CDP Forests 2017 F10.2
support sustainable forest management practices
- Forest risk commodity; Working with smallholders
Forest engagement - Companies working with direct suppliers to support and N/A CDP Forests 2017 F10.3
improve their capacity to supply sustainable materials
- Forest risk commodity; Working with direct suppliers; Supplier engagement
strategy
Forest engagement - Companies working beyond the first tier of supply chain to N/A CDP Forests 2017 F10.4
manage and mitigate risk
- Forest risk commodity; Working beyond first tier
Forest engagement - Companies that engage in activities that could either directly N/A CDP Forests 2017 F10.5
or indirectly influence the market for sustainable forest risk commodities
- Increasing awareness of sustainable materials
- Raising awareness of the issue of deforestation
- Engaging with policy makers or governments
Engagement Do you participate in or endorse any of the following global initiatives? Column 1 - Global initiative: "Natural Capital CDP Forests F-MM15.1/
activities Coalition"; "Business and Biodiversity F-CO15.1
Pledge"; "New York Declaration on Forests"
Progress

Progress
E14, Please report the number and area (in hectares) of sites owned, leased, or N/A UN Global Compact -
managed by the company in or adjacent to protected areas and/or key biodiversity 2022 Communication on
areas (KBA), Progress
E15, What area (in hectares) of natural ecosystems was converted during the N/A UN Global Compact -
reporting period in areas owned, leased, or managed by the company? 2022 Communication on
Progress
Progress
E18, Please report the company's total weight of waste generated in metric tonnes N/A UN Global Compact -
during the reporting period, 2022 Communication on
Progress
E19, Please report the percentage of the company's waste that was hazardous N/A UN Global Compact -
waste (i,e,, hazardous waste ratio) during the reporting period, 2022 Communication on
Progress
456
SDG 15: Target 15.2
Environment E2, In the course of the reporting period, has the company engaged with affected N/A UN Global Compact -
E20, Please report the company's estimated metric tonnes of single-use plastic N/A UN Global Compact -
consumed wherever material along the value chain during the reporting period, 2022 Communication on
Progress
E21, Briefly describe practical actions the company has taken during the reporting N/A UN Global Compact -
period and/or plans to take to implement the environment principles, including any 2022 Communication on
challenges faced and actions taken towards prevention and/or remediation, Progress
E3, What type of action has the company taken in the reporting period with the aim N/A UN Global Compact -
of preventing/mitigating the risks/impacts associated with these environmental 2022 Communication on
topics? Progress
Progress
Progress
Progress
Progress
Forest Forest policies - Companies w/commitment to reduce or remove deforestation and N/A CDP Forests 2017 F8.2
management forest degradation from direct operations and/or supply chain
Forest policies - Criteria of company commitment to reduce or remove % of total production/ consumption covered CDP Forests 2017 F8.2a
deforestation and forest degradation from direct operations and/or supply chain by commitment
- Zero net deforestation and forest degradation
- High Carbon Stock (HCS) management
- High Conservation Value (HCV) management
Including: Commodity coverage; Operational coverage; % of total production/
consumption covered by commitment; Commitment timeframe
457
SDG 15: Target 15.2
Forest Forest policies - Companies w/commodity specific sustainability policies: Forest N/A CDP Forests 2017 F8.4
management risk commodity
- High Carbon Stock (HCS) management
- High Conservation Value (HCV) management
Including: Commodity specific sustainability policies; Cut-off date, if applicable
Forest standards + targets - Companies w/environmental standards for the N/A CDP Forests 2017 F9.1
production of raw materials for selected commodities, other than third party
certification schemes
- Forest risk commodity: Production standards in place; Description of production
standards
Forest standards + targets - Companies that enforce any procurement standards N/A CDP Forests 2017 F9.2
that impact sourcing of forest risk commodities
- Forest risk commodity; Procurement standards in place; Monitor compliance;
Impact on sourcing activities
Forest standards + targets - Companies involved in any multi-partnership or N/A CDP Forests 2017 F9.3
stakeholder initiatives relating to the sustainability of these commodities
- Forest risk commodity; Initiative; Role
Forest standards + targets - Companies that specify any third party certification % of total production/ consumption certified CDP Forests 2017 F9.4
schemes for selected commodities
- Forest risk commodity; Specify third party certification schemes; % of total
production/ consumption certified
Forest standards + targets - Companies w/quantified targets for third party % of materials third party certified in target CDP Forests 2017 F9.5
certified materials in direct operations and/or supply chain year
- Forest risk commodity; Quantified targets for third party certification; Certification
scheme breakdown; Baseline year; Target year; Coverage; % of materials third
party certified in target year
Forest standards + targets - Companies w/any quantified targets for sustainable % of materials to meet requirements in target CDP Forests 2017 F9.6
production and/or procurement, other than third party certification year
- Forest risk commodity; Quantified targets for sustainable production/
procurement; Type of target; Baseline year; Target year; Coverage; % of materials
to meet requirements in target year
Trends in area of forest, agricultural and aquaculture ecosystems under sustainable N/A Quick guide to the Aichi
management Biodiversity Targets
Tree cover loss from 2001-2014 in > 30% tree cover, divided by 2000 levels. % Yale University
Environmental
Performance Index
(adapted)
Forest measurement - Company-owned or managed land used for the production N/A CDP Forests 2017 F5.1
of any of selected commodities
- Forest risk commodity; owned/managed; size (hectares); Type of control; System
in place to monitor deforestation
458
SDG 15: Target 15.2
Forest 7.12a Please attach and provide details of your region's forest management plan(s). Column 5 - Stage of implementation: "Plan CDP States and Regions
policy and developed but not implemented"; "Plan being 2020 Questionnaire
implementation implemented"; "Implementation complete"; 7.12a
"Plan under development"; "Plan update in
progress"
7.8 Do you have any policies that directly address deforestation, forest degradation Response option: "Yes" CDP States and Regions
an/or forest restoration? 2020 Questionnaire 7,8
7.8a Please provide details of your region's forests-related policies. Column 1 - Policy name & Column 3 - Focus CDP States and Regions
area 2020 Questionnaire 7.8a
7.9 Does your region participate in, or endorse, any global initiatives or conventions Response option: "Yes" CDP States and Regions
on forest protection or conservation? 2020 Questionnaire 7,9
7.9a Please provide the details of the global initiatives or conventions your region Column 1 - Global initiative / convention: CDP States and Regions
participates in or endorses. "UN-REDD Programme"; "New York 2020 Questionnaire 7.9a
Declaration on Forests"; "Rio Branco
Declaration"; "Bonn Challenge"; "UN
Convention on Biological Diversity"; "UN
Convention to Combat Desertification";
"World Heritage Convention"; "Sustainable
Development Goal 15"; "Nature4Climate"
7.11 Is your region aware of jurisdictional approaches and are you implementing any Response option: "Yes" CDP States and Regions
to address deforestation, forest degradation and/or forest restoration? 2020 Questionnaire 7,11
7.11a Please provide the details of the jurisdictional approaches implemented within Column 4 - International jurisdictional or CDP States and Regions
the region. landscape approach/method used 2020 Questionnaire 7.11a
7.13 Is there a monitoring system in place to identify changes in your region's Response option: "Yes" CDP States and Regions
natural forest area resulting from deforestation and/or forest degradation? 2020 Questionnaire 7,13
7.13a Please provide the details of the monitoring system in place within your Full table is relevant CDP States and Regions
region. 2020 Questionnaire
7.13a
7.14 Has a risk or vulnerability assessment on deforestation and/or forest Response option: "Yes, risks are assessed" & CDP States and Regions
degradation been undertaken for your region? "Yes, risks are partially assessed" 2020 Questionnaire 7,14
GHG emissions GHG net emissions/removals by LUCF Mt of CO2 equivalent World Bank WDI
(adapted)
Energy related methane emissions % of total methane emissions World Bank WDI
(adapted)
Legal For your disclosed commodity(ies), indicate if you assess your own compliance Column - : "Yes, from suppliers"; "Yes, from CDP Forests F6.6
compliance and/or the compliance of your suppliers with forest regulations and/or mandatory owned and/or managed land"; "Yes, from
standards. both suppliers and owned/managed land"
459
SDG 15: Target 15.2
Legal For you disclosed commodity(ies), indicate how you ensure legal compliance with Column - Law and/or mandatory standard(s)" CDP Forests F6.6a
compliance forest regulations and/or mandatory standards. [ALL}
Measurement Provide details on the land area you control and/or manage that is used for the Column 6 - % Area certified CDP Forests F1.4
production of your disclosed commodity(ies)?
Policy Select the options to describe the scope and content of your policy. Content: Commitment to eliminate CDP Forests F4.5a
conversion of natural ecosystems;
Commitment to eliminate deforestation
Commitment to no deforestation, to no
planting on peatlands and to no exploitation
(NDPE); Commitment to remediation,
restoration and/or compensation of past
harms; Commitment to protect rights
and livelihoods of local communities;
Commitments beyond regulatory
compliance; Commitment to transparency;
Commitment to stakeholder awareness and
engagement; Commitment to align with the
SDGs; Recognition of the overall importance
of forests and other natural ecosystems;
Recognition of potential business impact
on forests and other natural ecosystems;
List of timebound milestones and targets;
Description of forests-related performance
standards for direct operations; Description
of forests-related standards for procurement.
Do you have commodity specific sustainability policy(ies)? If yes, select the options Content: Commitment to eliminate CDP Forests F4.5b
that best describe their scope and content. conversion of natural ecosystems;
Commitment to eliminate deforestation
Commitment to no deforestation, to no
planting on peatlands and to no exploitation
(NDPE); Commitment to remediation,
restoration and/or compensation of past
harms; Commitment to protect rights
and livelihoods of local communities;
Commitments beyond regulatory
compliance; Commitment to transparency;
Commitment to stakeholder awareness and
engagement; Commitment to align with the
SDGs; Recognition of the overall importance
of forests and other natural ecosystems;
Recognition of potential business impact
on forests and other natural ecosystems;
List of timebound milestones and targets;
Description of forests-related performance
standards for direct operations; Description
of forests-related standards for procurement.
460
SDG 15: Target 15.2
Public Has your organization made a public commitment to reduce or remove Response options: "yes" CDP Forests F4.6
commitment deforestation and/or forest degradation from its direct operations and/or supply
chain?
Has your organization endorsed any of the following initiatives as part of its public Response options: New York Declaration CDP Forests F4.6a
commitment to reduce or remove deforestation and/or forest degradation? on Forests; Bonn Challenge; Tropical
Forest Alliance 2020; We Mean Business;
Cerrado Manifesto; Soy Moratorium; Cattle
Agreement (TAC); Chinese Sustainable
Meat Declaration; Compromiso Gran Chaco
Argentino 2030; Other, please specify
Provide details on your public commitment(s), including the description of specific All criteria (column 2) listed under the CDP Forests F4.6b
criteria, coverage, and actions. 'environment' heading
Risk Which of the following issues are considered in your organization's forests-related Column: issue - "Impact of activity on the CDP Forests F2.1b
identification risk assessment(s)? status of ecosystems and habitats"; "Quality
and assessment of forest risk commodities"
Risks to the For your disclosed mining projects, provide details of risks identified with the Column 6 - Primary response: More CDP Forests
business potential to have a substantive financial or strategic impact on your business, and ambitious biodiversity-related commitments; F-MM11.2b/F-CO11.2b
your response to those risks. Promotion of sustainable forest management,
including financial incentives; Promotion of
certification, including financial incentives;
Voluntary engagement in conservation
projects (including reforestation,
afforestation and ecosystem restoration)
Strategic plan Are forests-related issues integrated into any aspects of your long-term strategic Column: 'Are forests-related issues CDP Forests F5.1
business plan, and if so how? integrated?' & option "Yes, forests-related
issues are integrated"
Traceability Forest traceability - Companies w/system in place to track and monitor the origin of N/A CDP Forests 2017 F6.1
raw materials for selected commodities
Forest traceability - Type of system in place to track and monitor the origin of % of total production/consumption tracked/ CDP Forests 2017 F6.1a
company's raw materials for selected commodities monitored
- Forests risk commodity; System; System coverage; % of total production/
consumption tracked/monitored
Forest traceability - details on the level of traceability company has for selected N/A CDP Forests 2017 F6.3
commodities
- Forest risk commodity; % of total production/ consumption traceable; Traceability
system; Point to which traceable (country)
Forest traceability - description of company's approach to establishing traceability N/A CDP Forests 2017 F6.3a
Traceability Same as above Column - issue: "Deforestation" & Column CDP Forests
- relevance and inclusion: "Relevant, always
included", "Relevant, sometimes included"
461
SDG 15: Target 15.2
Possible Gaps
• Land remediation
• Remediating lands destructed by business operations
• Improve the efficiency with forest-related resources
• Obtain and promote forest-related certifications throughout the supply chain
• Business opportunities in carbon-offsetting and certified forest products
IAEG-SDG indicators
Indicators Units
15.2.1 P
rogress towards sustainable forest management N/A
462
SDG 15: Target 15.3
Target 15.3
By 2030, combat desertification, restore degraded land and soil, including land
affected by desertification, drought and floods, and strive to achieve a land
degradation-neutral world
Sources
Examples of relevant UN Conventions and other Rio Declaration, Johannesburg Declaration

and the SDGs
Disclosures 15.3
Impacts
Biodiversity Impacts N/A SASB EM-CM-160a EM Extractives & Minerals Processing EM-CM Construction
Materials
Biodiversity Impacts N/A SASB EM-EP-160a EM Extractives & Minerals Processing EM-EP Oil & Gas –
Ecological Impacts N/A SASB EM-MD-160a EM Extractives & Minerals Processing EM-MD Oil & Gas –
Midstream
Energy
Ecological Impacts of Project Development N/A SASB RR-ST-160a RR Renewable Resources & Alternative RR-ST Solar Technology &
Ecological Impacts of Project Development N/A SASB RR-WT-410a RR Renewable Resources & Alternative RR-WT Wind Technology &
463
SDG 15: Target 15.3
Ecosystem Proportion of land assessed as facing soil erosion, reduction in soil fertility, N/A Global Investors for Sustainable Food, Beverage & Tobacco
quality and salinization of irrigated lands, or waterlogging in the total agriculture land as well Development Sector-Specific
biodiversity as sea-based equivalent SDG-related Metrics for
Corporate Reporting
E14, Please report the number and area (in hectares) of sites owned, leased, or N/A UN Global Compact - 2022
managed by the company in or adjacent to protected areas and/or key biodiversity Communication on Progress
areas (KBA),
E15, What area (in hectares) of natural ecosystems was converted during the N/A UN Global Compact - 2022
reporting period in areas owned, leased, or managed by the company? Communication on Progress
E18, Please report the company's total weight of waste generated in metric tonnes N/A UN Global Compact - 2022
topics?
464
SDG 15: Target 15.4
Target 15.4
By 2030, ensure the conservation of mountain ecosystems, including their biodiversity,
in order to enhance their capacity to provide benefits that are essential for sustainable
development
Sources
Examples of relevant UN Conventions and other Rio Declaration, Johannesburg Declaration, Forest Principles, CBD, Ramsar Convention, Rotterdam
key international agreements Convention, Stockholm Convention, Aichi Biodiversity Targets
and the SDGs
Disclosures 15.4
Impacts Processing
Processing
Processing Services
Dairy
Ecological Impacts of Project Development N/A SASB RR-ST-160a RR Renewable Resources & RR-ST Solar Technology
Alternative Energy & Project Developers
465
SDG 15: Target 15.4
Ecological Ecological Impacts of Project Development N/A SASB RR-WT-410a RR Renewable Resources & RR-WT Wind Technology
Impacts Alternative Energy & Project Developers
E14, Please report the number and area (in hectares) of sites owned, leased, or managed by the N/A UN Global Compact - 2022
company in or adjacent to protected areas and/or key biodiversity areas (KBA), Communication on Progress
E15, What area (in hectares) of natural ecosystems was converted during the reporting period in N/A UN Global Compact - 2022
areas owned, leased, or managed by the company? Communication on Progress
E16, Is the company supporting or implementing project(s) focused on ecosystem restoration N/A UN Global Compact - 2022
and protection? Communication on Progress
E18, Please report the company's total weight of waste generated in metric tonnes during the N/A UN Global Compact - 2022
reporting period, Communication on Progress
E2, In the course of the reporting period, has the company engaged with affected stakeholders N/A UN Global Compact - 2022
or their legitimate representatives in relation to the following environmental issues? Communication on Progress
E21, Briefly describe practical actions the company has taken during the reporting period and/ N/A UN Global Compact - 2022
or plans to take to implement the environment principles, including any challenges faced and Communication on Progress
E3, What type of action has the company taken in the reporting period with the aim of preventing/ N/A UN Global Compact - 2022
mitigating the risks/impacts associated with these environmental topics? Communication on Progress
E4,1, For each environmental topic in which the company sets timebound goals / targets, what N/A UN Global Compact - 2022
kind of targets has the company set? Communication on Progress
E4,2, For each environmental topic in which the company sets timebound goals / targets, how is N/A UN Global Compact - 2022
progress against target / goal tracked? Communication on Progress
E4,2, For each environmental topic in which the company sets timebound goals / targets, how is N/A UN Global Compact - 2022
progress against target / goal tracked? Communication on Progress
466
SDG 15: Target 15.5
Target 15.5
Take urgent and significant action to reduce the degradation of natural habitats, halt the
loss of biodiversity and, by 2020, protect and prevent the extinction of threatened species
Sources
Examples of relevant UN Conventions and other CBD, Ramsar Convention, CITES, Stockholm Convention, Rotterdam Convention, Aichi Biodiversity Targets
and the SDGs
Disclosures 15.5
Biodiversity a. For each operational site owned, leased, managed in, or adjacent to, protected areas N/A GRI 304-1-a
and areas of high biodiversity value outside protected areas, the following information:
organization;
ecosystem);
following:
467
SDG 15: Target 15.5
Biodiversity a. Size and location of all habitat areas protected or restored, and whether the success of N/A GRI 304-3
the restoration measure was or is approved by independent external professionals.
b. Whether partnerships exist with third parties to protect or restore habitat areas distinct
measures.
c. Status of each area based on its condition at the close of the reporting period.
d. Standards, methodologies, and assumptions used.
ii. Endangered
iii. Vulnerable
iv. Near threatened
v. Least concern
Corporate Risk Which of the following issues are considered in your organization's biodiversity-related risk Column - issue: CDP Forests F-MM10.2b/F-
Assessment assessment(s)? "Threatened, migratory CO10.2b
and endemic species"
& Column - relevance
and inclusion: "Relevant,
always included",
"Relevant, sometimes
included"

Minerals Processing
Dairy
468
SDG 15: Target 15.5
Alternative Energy
Alternative Energy
Alternative Energy

Transportation
issues?
469
SDG 15: Target 15.5
Forest Forest policies - criteria in company commitments to reduce or remove deforestation and % of total production / CDP Forests 2017 F8.2a
management forest degradation consumption covered
- Avoidance of land area under conservation by commitment;
- Avoidance of CITES listed species Commitment timeframe
- Avoidance of IUCN Red List of Threatened Species
Including: Commodity coverage; Operational coverage; % of total production /
consumption covered by commitment; Commitment timeframe
Impact on Trends in Ecological Footprint and/or related concepts N/A Quick guide to the Aichi
biodiversity and Biodiversity Targets
ecosystems
Threatened bird, fish, mammal and plant species Number of species World Bank WDI (adapted)
Terrestrial and marine protected areas % of total land area World Bank WDI (adapted)
Value of Trends in extent to which biodiversity and ecosystem service values are incorporated into N/A Quick guide to the Aichi
biodiversity organizational accounting and reporting Biodiversity Targets
and ecosystem
service
Possible Gaps
• Reducing POPs and mercury releases in operations and supply chain
• Influence on consumer behavior about the sustainability of product and product use
IAEG-SDG indicators
Indicators Units
15.5.1 Red List Index N/A
470
SDG 15: Target 15.6
Target 15.6
Promote fair and equitable sharing of the benefits arising from the utilization of genetic
resources and promote appropriate access to such resources, as internationally agreed
Sources
Examples of relevant UN Conventions and other CBD, NAGOYA

and the SDGs
Disclosures 15.6
Alternative Energy
Human Rights Rights of Indigenous Peoples N/A SASB RR-FM-210a RR Renewable RR-FM Forestry
& Community Resources & Management
Relations Alternative Energy
471
SDG 15: Target 15.7 / 15.8
Target 15.7
Take urgent action to end poaching and trafficking of protected species of flora
and fauna and address both demand and supply of illegal wildlife products
Target 15.8
By 2020, introduce measures to prevent the introduction and significantly reduce the
impact of invasive alien species on land and water ecosystems and control or eradicate
the priority species
Disclosures 15.8
Impacts Dairy

Transportation
472
SDG 15: Target 15.9
Target 15.9
By 2020, integrate ecosystem and biodiversity values into national and local
planning, development processes, poverty reduction strategies and accounts
Disclosures 15.9
Biodiversity Do you adopt biodiversity action plans to manage your impacts Response options: "Yes" CDP Forests
Action Plans on biodiversity? F-MM10.3/F-CO10.3
Corporate Risk Which of the following stakeholders are considered in your Column 1 - Stakeholder. In particular "local CDP Forests
Assessment organization’s biodiversity-related risk assessments? community" & "indigenous people" F-MM10.2c/F-CO10.2c
Impacts Processing
Processing
Processing Services
Dairy
Ecological Impacts of Project Development N/A SASB RR-ST-160a RR Renewable Resources & RR-ST Solar Technology
Ecological Impacts of Project Development N/A SASB RR-WT-410a RR Renewable Resources & RR-WT Wind Technology

Transportation
473
SDG 15: Target 15.A
Target 15.A
Mobilize and significantly increase financial resources from all sources to conserve
and sustainably use biodiversity and ecosystems.
Disclosures 15.A

Minerals Processing
Dairy
Ecosystem Services & Impacts N/A SASB RR-FM-160a RR Renewable RR-FM Forestry
Alternative Energy
Alternative Energy
Alternative Energy

Transportation
474
SDG 15: Target 15.A
Ecosystem Volume and intensity (as a proportion of the total cropland area owned, leased and N/A Global Investors Food, Beverage &
quality and managed by the entity) of fertilizers used by the entity during the reporting period, by for Sustainable Tobacco
biodiversity fertilizer nutrients Development Sector-
Reporting
Volume and intensity (as a proportion of the total cropland area owned, leased and N/A Global Investors Food, Beverage &
managed by the entity) of pesticides used by the entity during the reporting period, by for Sustainable Tobacco
hazard level Development Sector-
Reporting
Progress

Progress
Progress
E15, What area (in hectares) of natural ecosystems was converted during the reporting N/A UN Global Compact -
Progress
Progress
Progress
Progress
issues? Progress
Progress
475
SDG 15: Target 15.A
Environment E3, What type of action has the company taken in the reporting period with the aim of N/A UN Global Compact -
Progress
Progress
Progress
Progress
Progress
476
SDG 15: Target 15.B
Target 15.B
Mobilize significant resources from all sources and at all levels to finance sustainable
forest management and provide adequate incentives to developing countries to advance
such management, including for conservation and reforestation.
Disclosures 15.B
Alternative Energy
Progress

Progress
Progress
E15, What area (in hectares) of natural ecosystems was converted during the reporting N/A UN Global Compact -
Progress
Progress
Progress
Progress
issues? Progress
Progress
477
SDG 15: Target 15.B
Environment E3, What type of action has the company taken in the reporting period with the aim of N/A UN Global Compact -
Progress
Progress
Progress
Progress
Progress
478
E AND
TIC
US IONS
, J UT
IT
ST
IN E
STRONG ACE
GOAL 16. P
SDG 16
PROMOTE PEACEFUL AND

INCLUSIVE SOCIETIES FOR
SUSTAINABLE DEVELOPMENT,
PROVIDE ACCESS TO JUSTICE
FOR ALL AND BUILD EFFECTIVE,
ACCOUNTABLE AND INCLUSIVE
INSTITUTIONS AT ALL LEVELS
480
SDG 16: Target 16.1
Target 16.1
Significantly reduce all forms of violence and related death rates everywhere
Sources
Examples of relevant UN Conventions and other UDHR, ICCPR, ICESCR, UNGP, ILO C111, ILO R111, Aichi Biodiversity Targets, Fundamental Principles and
key international agreements Rights at Work, Voluntary Principles on Security and Human Rights
and the SDGs
Disclosures 16.1
Customer a. Total number of substantiated complaints received concerning breaches of customer privacy, categorized N/A GRI 418-1
Privacy by:
i. complaints received from outside parties and substantiated by the organization;
ii. complaints from regulatory bodies.
b. Total number of identified leaks, thefts, or losses of customer data.
c. If the organization has not identified any substantiated complaints, a brief statement of this fact is
sufficient.
Governance G1, Does the Board / highest governance body or most senior executive of the company: (Select all that N/A UN Global Compact - 2022
and Strategy apply) Communication on Progress
G10, How does the company capture lessons regarding each of the following sustainability topics? N/A UN Global Compact - 2022
G14, Is the information disclosed in this questionnaire assured by a third-party? (Select all that apply) N/A UN Global Compact - 2022
G14,1, Optional: provide evidence or description of data assurance, N/A UN Global Compact - 2022
G2, Does the company have a publicly stated commitment regarding the following sustainability topics? N/A UN Global Compact - 2022
G3, Does the company have in place a code of conduct regarding each of the following sustainability topics? N/A UN Global Compact - 2022
G4, Has the company appointed an individual or group responsible for each of the following sustainability N/A UN Global Compact - 2022
481
SDG 16: Target 16.1
Governance G5, Does the company have a formal structure(s) (such as a cross-functional committee) to address each of N/A UN Global Compact - 2022
and Strategy the following sustainability topics? Communication on Progress
G7, Does the company have a due diligence process through which it identifies, prevents, mitigates, and N/A UN Global Compact - 2022
accounts for actual and potential negative impacts on sustainability topics? Communication on Progress
G8, Are there any processes through which members of the company’s workforce can raise concerns about N/A UN Global Compact - 2022
the company’s conduct related to human rights, labour rights, environment, or anti-corruption? Communication on Progress
G8,1, Please provide additional detail regarding the process(es) the company has through which members of N/A UN Global Compact - 2022
the company’s workforce can raise concerns about the company’s conduct, Communication on Progress
G9, Does the company provide or enable access to effective remedy to right holders / stakeholders where it N/A UN Global Compact - 2022
has caused or contributed to the adverse impact? Communication on Progress
Human Rights HR1, Which of the following has the company identified as material human rights issues connected with N/A UN Global Compact - 2022
its operations and/or value chain, whether based on their salience (i,e,, the most severe potential negative Communication on Progress
impacts on people) or another basis? [Please select your top 5 material issues]
HR3, In the course of the reporting period, has the company engaged with affected stakeholders or their N/A UN Global Compact - 2022
legitimate representatives in relation to the following human rights issues? Communication on Progress
HR4, What type of action has the company taken in the reporting period with the aim of preventing/mitigating N/A UN Global Compact - 2022
the risks/impacts associated with this human rights issue? Communication on Progress
HR6, How does the company assess progress in preventing/mitigating the risks/impacts associated with the N/A UN Global Compact - 2022
following human rights issues? Communication on Progress
HR7, During the reporting period, has the company been involved in providing or enabling remedy where it N/A UN Global Compact - 2022
has caused or contributed to adverse impact associated with the following human rights issue(s)? Communication on Progress
HR8, Briefly describe practical actions the company has taken during the reporting period and/or plans to N/A UN Global Compact - 2022
take to implement the human rights principles, including any challenges faced and actions taken towards Communication on Progress
482
SDG 16: Target 16.1

b. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
ii. which of these hazards have caused or contributed to cases of ill health during the reporting period;
iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.
d. Whether and, if so, why any workers have been excluded from this disclosure, including the types of
worker excluded.
e. Any contextual information necessary to understand how the data have been compiled, such as any
standards, methodologies, and assumptions used.
Report the information for all employees about: N/A GRI 403-9-a
Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker
excluded.
Any contextual information necessary to understand how the data have been compiled, such as any
Report the information for all workers who are not employees but whose work and/or workplace is N/A GRI 403-9-b
Whether and, if so, why any workers have been excluded from this disclosure, including the types of worker
excluded.
Any contextual information necessary to understand how the data have been compiled, such as any
ii. which of these hazards have caused or contributed to high-consequence injuries during the reporting
period;
iii. actions taken or underway to eliminate these hazards and minimize risks using the hierarchy of controls.
Any actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy
of controls.
483
SDG 16: Target 16.1
Oil and Gas List the locations of operations that caused or contributed to involuntary resettlement or where such N/A GRI 11: Oil and Gas Sector 2021 Oil & Gas
resettlement is ongoing. For each location, describe how peoples’ livelihoods and human rights were affected 11.16.2
and restored.
Security a. Percentage of security personnel who have received formal training in the organization’s human rights N/A GRI 410-1
policies or specific procedures and their application to security.
b. Whether training requirements also apply to third-party organizations providing security personnel.
Supplier Social Percentage of new suppliers that were screened using social criteria N/A GRI 414-1-a
Assesment
a. Number of suppliers assessed for social impacts. N/A GRI 414-2

b. Number of suppliers identified as having significant actual and potential negative social impacts.
d. Percentage of suppliers identified as having significant actual and potential negative social impacts with
which improvements were agreed upon as a result of assessment.
e. Percentage of suppliers identified as having significant actual and potential negative social impacts with
which relationships were terminated as a result of assessment, and why.
Workplace Reported incidents of gender-based violence occurring in and around the workplace (e.g., sexual harassment, Number of UN Global Compact-Oxfam Poverty
violence and violence while traveling to workplace, including while carrying out livelihood tasks such as collecting water incidents Footprint PF - 18.3
harassment and firewood, alcohol-related violence, etc.)
Does the Company system have a policy/code addressing workplace harassment (including sexual N/A UN Global Compact-Oxfam Poverty
harassment) and does the policy/code explicitly extend to its supply chain? Footprint PF - 18.5
Does the Company system promote compliance of its workplace harassment policy/code along the value N/A UN Global Compact-Oxfam Poverty
chain? If yes, explain how. Footprint PF – 18.5
Do ALL major employers along the value chain have a policy/code on workplace harassment (including sexual N/A UN Global Compact-Oxfam Poverty
harassment)? Footprint PF – 18.5
Does the business have an explicit, well-publicized policy of zero tolerance towards gender-based violence N/A The Women's Empowerment
and harassment? Is there a confidential complaint procedure? If yes, please explain. Principles: Reporting on Progress
Possible Gaps
• Risk assessment on violence
IAEG-SDG indicators
Indicators Units
16.1.1 N
umber of victims of intentional homicide per 100,000 population, by sex and age Number of victims per 100,000 population
16.1.2 C
onflict-related deaths per 100,000 population, by sex, age and cause Number of death per 100,000 population
16.1.3 Proportion of population subjected to physical, psychological or sexual violence in the previous % of population
12 months
16.1.4 P
roportion of population that feel safe walking alone around the area they live % of population
484
SDG 16: Target 16.2
Target 16.2
End abuse, exploitation, trafficking and all forms of violence against and torture of
children
Sources
Examples of relevant UN Conventions UDHR, ICCPR, ICESCR, CRC, UNDRIP, CTOC, CAT, Trafficking Convention 1949, Palermo
and other key international agreements Protocol, UNGP, ILO C087, ILO C098, ILO C138, ILO C146, ILO C182, ILO R190
Disclosures 16.2
Abolition of Average working hours of children, working only, ages 7-14, female and male Hours per week World Bank WDI (adapted)
child labor
Child employment (age 7-14) Number of child labor World Bank WDI (adapted)
• In sectors of agriculture, manufacturing, services, by gender and in total
• In employment as unpaid family workers, wage workers, self-employed, study and work,
work only,
• In employment
Child Labor a. Operations and suppliers considered to have significant risk for incidents of: N/A GRI 408-1
i. child labor;
b. Operations and suppliers considered to have significant risk for incidents of child labor
either in terms of:
i. type of operation (such as manufacturing plant) and supplier;
ii. countries or geographic areas with operations and suppliers considered at risk.
c. Measures taken by the organization in the reporting period intended to contribute to the
effective abolition of child labor.
485
SDG 16: Target 16.2
Governance G3, Does the company have in place a code of conduct regarding each of the following N/A UN Global Compact - 2022
and Strategy sustainability topics? Communication on Progress
conduct,
most severe potential negative impacts on people) or another basis? [Please select your
top 5 material issues]
issues?
486
SDG 16: Target 16.2
Human Rights HR6, How does the company assess progress in preventing/mitigating the risks/impacts N/A UN Global Compact - 2022
Sexual Does the business have a policy on the prohibited types of client entertainment (e.g. sex N/A The Women's Empowerment
exploitation industry) and how does it communicate this policy internally? Principles: Reporting on
Progress (aligned with GRI G4)
Possible Gaps
• The development of solutions to better monitor and prevent children violence, abuse and trafficking
• Review company policies for no child labor
• Ensure that communication and marketing do not have any adverse impacts on children’s rights. Use marketing and advertising that respect and support
children’s rights
• Build partnership with peers and work with governments
IAEG-SDG indicators
Indicators Units
16.2.1 P
roportion of children aged 1-17 years who experienced any physical punishment and/or % of children aged 1-17 years
psychological aggression by caregivers in the past month
16.2.2 N
umber of victims of human trafficking per 100,000 population, by sex, age and form of Number of victims per 100,000 population
exploitation
16.2.3 P
roportion of young women and men aged 18‑29 years who experienced sexual violence by age % of young women and men aged 18‑29 years
18
487
SDG 16: Target 16.3
Target 16.3
Promote the rule of law at the national and international levels and ensure equal access to
justice for all
Sources
Examples of relevant UN Conventions and other UDHR, ICCPR, UNGP, ILO C081, ILOC142
and the SDGs
Disclosures 16.3
Anti-Corruption a. Number of legal actions pending or completed during the reporting period regarding N/A GRI 206-1
anti-competitive behavior and violations of anti-trust and monopoly legislation in which
the organization has been identified as a participant.
b. Main outcomes of completed legal actions, including any decisions or judgments.
Business Ethics Business Ethics & Transparency N/A SASB EM-MM-510a EM Extractives & EM-MM Metals & Mining
Minerals Processing
Business Ethics & Transparency N/A SASB EM-EP-510a EM Extractives & EM-EP Oil & Gas –
Business Ethics & Payments Transparency N/A SASB EM-SV-510a EM Extractives & EM-SV Oil & Gas –
Business Ethics N/A SASB FN-AC-510a FN Financials FN-AC Asset

Activities
Business Ethics N/A SASB FN-CB-510a FN Financials FN-CB Commercial

Banks
Business Ethics N/A SASB FN-IB-510a FN Financials FN-IB Investment Banking

& Brokerage
Professional Integrity N/A SASB FN-IB-510b FN Financials FN-IB Investment Banking

& Brokerage
Managing Conflicts of Interest N/A SASB FN-EX-510a FN Financials FN-EX Security &
Commodity Exchanges
Business Ethics N/A SASB HC-BP-510a HC Health Care HC-BP Biotechnology &
Pharmaceuticals
488
SDG 16: Target 16.3
Business Ethics Fraud & Unnecessary Procedures N/A SASB HC-DY-510a HC Health Care HC-DY Health Care
Delivery
Business Ethics N/A SASB HC-DI-510a HC Health Care HC-DI Health Care
Distributors
Business Ethics N/A SASB HC-MS-510a HC Health Care HC-MS Medical

Business Ethics N/A SASB IF-EN-510a IF Infrastructure IF-EN Engineering &

Transparent Information & Management of Conflict of Interest N/A SASB IF-RS-510a IF Infrastructure IF-RS Real Estate
Services
Business Ethics N/A SASB RT-AE-510a RT Resource RT-AE Aerospace &

Business Ethics N/A SASB RT-EE-510a RT Resource RT-EE Electrical &

Internal Controls on Money Laundering N/A SASB SV-CA-510a SV Services SV-CA Casinos &
Gaming
Professional Integrity N/A SASB SV-PS-510a SV Services SV-PS Professional &

Commercial Services
Business Ethics N/A SASB TR-MT-510a TR Transportation TR-MT Marine

Transportation
Competitive Pricing Integrity & Transparency N/A SASB EM-CM-520a EM Extractives & EM-CM Construction
Behavior Minerals Processing Materials
Competitive Behavior N/A SASB EM-MD-520a EM Extractives & EM-MD Oil & Gas –
Pricing Integrity & Transparency N/A SASB EM-RM-520a EM Extractives & EM-RM Oil & Gas –
Intellectual Property Protection & Media Piracy N/A SASB SV-ME-520a SV Services SV-ME Media &
Entertainment
Intellectual Property Protection & Competitive Behavior N/A SASB TC-IM-520a TC Technology & TC-IM Internet Media &
Intellectual Property Protection & Competitive Behavior N/A SASB TC-SC-520a TC Technology & TC-SC Semiconductors
Communications
Intellectual Property Protection & Competitive Behavior N/A SASB TC-SI-520a TC Technology & TC-SI Software & IT
489
SDG 16: Target 16.3
Competitive Competitive Behavior & Open Internet N/A SASB TC-TL-520a TC Technology & TC-TL
Behavior Communications Telecommunication
Services
Competitive Behavior N/A SASB TR-AL-520a TR Transportation TR-AL Airlines
Competitive Behavior N/A SASB TR-AP-520a TR Transportation TR-AP Auto Parts
Competitive Behavior N/A SASB TR-RA-520a TR Transportation TR-RA Rail Transportation
Customer a. Total number of incidents of non-compliance with regulations and/or voluntary codes N/A GRI 416-2
Health and concerning the health and safety impacts of products and services within the reporting
Safety period, by:
i. incidents of non-compliance with regulations resulting in a fine or penalty;
ii. incidents of non-compliance with regulations resulting in a warning;
iii. incidents of non-compliance with voluntary codes.
b. If the organization has not identified any non-compliance with regulations and/or
voluntary codes, a brief statement of this fact is sufficient.
Customer Data Privacy & Advertising Standards N/A SASB CG-EC-220a CG Consumer Goods CG-EC E-Commerce
Privacy
Customer Privacy N/A SASB FN-CF-220a FN Financials FN-CF Consumer
Finance
Data Privacy N/A SASB SV-AD-220a SV Services SV-AD Advertising &

Marketing
Data Privacy, Advertising Standards & Freedom of Expression N/A SASB TC-IM-220a TC Technology & TC-IM Internet Media &
Data Privacy & Freedom of Expression N/A SASB TC-SI-220a TC Technology & TC-SI Software & IT
Data Privacy N/A SASB TC-TL-220a TC Technology & TC-TL

Services
a. Total number of substantiated complaints received concerning breaches of customer N/A GRI 418-1
privacy, categorized by:
i. complaints received from outside parties and substantiated by the organization;
ii. complaints from regulatory bodies.
b. Total number of identified leaks, thefts, or losses of customer data.
c. If the organization has not identified any substantiated complaints, a brief statement
of this fact is sufficient.
Data Security Data Security N/A SASB CG-EC-230a CG Consumer Goods CG-EC E-Commerce
Data Security N/A SASB CG-MR-230a CG Consumer Goods CG-MR Multiline and
Distributors
490
SDG 16: Target 16.3
Data Security Data Security N/A SASB FN-CB-230a FN Financials FN-CB Commercial
Banks
Data Security N/A SASB FN-CF-230a FN Financials FN-CF Consumer

Finance
Commodity Exchanges
Data Security N/A SASB FB-FR-230a FB Food & Beverage FB-FR Food Retailers &
Distributors
Data Security & Privacy N/A SASB HC-DR-230a HC Health Care HC-DR Drug Retailers
Patient Privacy & Electronic Health Records N/A SASB HC-DY-230a HC Health Care HC-DY Health Care
Delivery
Customer Privacy & Technology Standards N/A SASB HC-MC-230a HC Health Care HC-MC Managed Care
Data Security N/A SASB RT-AE-230a RT Resource RT-AE Aerospace &

Data Security N/A SASB SV-ED-230a SV Services SV-ED Education
Data Security N/A SASB SV-PS-230a SV Services SV-PS Professional &

Commercial Services
Data Security N/A SASB TC-IM-230a TC Technology & TC-IM Internet Media &
Data Security N/A SASB TC-SI-230a TC Technology & TC-SI Software & IT
Data Security N/A SASB TC-TL-230a TC Technology & TC-TL

Services
Environmental Significant fines and non-monetary sanctions for non-compliance with environmental N/A GRI 307-1-a
Compliance laws and/or regulations in terms of:
i. Total monetary value of significant fines;
ii. Total number of non-monetary sanctions;
iii. Cases brought through dispute resolution mechanisms.
Ethical and Promoting an organizational culture of health (over and above wellness and health Example metrics: Culture of Health for
lawful behavior promotion program) Inclusion of health Business (COH4B)
in company’s value framework by GRI and Robert
statements Wood Johnson Foundation
Senior leaders express
value and importance of
health
Company systematically
and consistently
integrates health into their
activities
491
SDG 16: Target 16.3
Ethical and Do ALL workers along the value chain have access to a non-judicial grievance % UN Global Compact-Oxfam
lawful behavior mechanism(s) (GMs)? If no, provide the approximate proportion of workers that do/ do Poverty Footprint PF - 8.1
not have access (disaggregate data by m/w and type of worker).
Do ALL MSMEs and smallholders along the value chain have access to a non-judicial % UN Global Compact-Oxfam
GM(s)? If no, provide the approximate proportion of MSMEs and smallholder that so/ do Poverty Footprint PF - 8.1
Do ALL MSMEs and smallholders along the value chain have access to a non-judicial % UN Global Compact-Oxfam
GM(s)? If no, provide the approximate proportion of MSMEs and smallholder that so/ do Poverty Footprint PF - 8.1
Governance A description of the organization’s values, principles, standards, and norms of behavior. N/A GRI 102-16-a
and Strategy
A description of internal and external mechanisms for: N/A GRI 102-17-a
i. Seeking advice about ethical and lawful behavior, and organizational integrity;
ii. Reporting concerns about unethical or unlawful behavior, and organizational integrity
a. describe its policy commitments for responsible business conduct, including: N/A GRI 2-23-a
i. the authoritative intergovernmental instruments that the commitments reference; GRI 2-23-b
ii. whether the commitments stipulate conducting due diligence;
iii. whether the commitments stipulate applying the precautionary principle;
iv. whether the commitments stipulate respecting human rights;
b. describe its specific policy commitment to respect human rights, including:
i. the internationally recognized human rights that the commitment covers;
ii. the categories of stakeholders, including at-risk or vulnerable groups, that the
organization gives particular attention to in the commitment;
a. describe the mechanisms for individuals to: N/A GRI 2-26

i. seek advice on implementing the organization’s policies and practices for responsible
business conduct;
ii. raise concerns about the organization’s business conduct.
492
SDG 16: Target 16.3
Governance G5, Does the company have a formal structure(s) (such as a cross-functional committee) N/A UN Global Compact - 2022
and Strategy to address each of the following sustainability topics? Communication on Progress
mitigates, and accounts for actual and potential negative impacts on sustainability Communication on Progress
topics?
Grievance A description of internal and external mechanisms for: N/A WEF Toward Common
mechanisms i. Seeking advice about ethical and lawful behavior, and organizational integrity; Metrics and Consistent
ii. Reporting concerns about unethical or unlawful behavior, and organizational integrity Reporting of Sustainable
GRI Standard 102-17)
connected with its operations and/or value chain, whether based on their salience (i,e,, Communication on Progress
the most severe potential negative impacts on people) or another basis? [Please select
your top 5 material issues]
HR2, Does the company have a policy commitment in relation to the following human N/A UN Global Compact - 2022
rights issues? Communication on Progress
issues?
493
SDG 16: Target 16.3
Human Rights HR5, Who receives training for the following human rights issues? N/A UN Global Compact - 2022
remedy where it has caused or contributed to adverse impact associated with the Communication on Progress
following human rights issue(s)?
Marketing and a. Total number of incidents of non-compliance with regulations and/or voluntary codes N/A GRI 417-2
Labeling concerning product and service information and labeling, by:
a. Total number of incidents of non-compliance with regulations and/or voluntary N/A GRI 417-3
codes concerning marketing communications, including advertising, promotion, and
sponsorship, by:
Practices Management & Custody
& Product Activities
Labeling
Finance

Finance
Responsible Drinking & Marketing N/A SASB FB-AB-270a FB Food & Beverage FB-AB Alcoholic
Beverages
Product Labeling & Marketing N/A SASB FB-FR-270a FB Food & Beverage FB-FR Food Retailers &
Distributors
Product Labeling & Marketing N/A SASB FB-NB-270a FB Food & Beverage FB-NB Non-Alcoholic
Beverages
494
SDG 16: Target 16.3
Selling Product Labeling & Marketing N/A SASB FB-PF-270a FB Food & Beverage FB-PF Processed Foods
Practices
Marketing Practices N/A SASB FB-TB-270a FB Food & Beverage FB-TB Tobacco
& Product
Labeling Ethical Marketing N/A SASB HC-BP-270a HC Health Care HC-BP Biotechnology &
Pharmaceuticals
Pricing & Billing Transparency N/A SASB HC-DY-270a HC Health Care HC-DY Health Care
Delivery
Ethical Marketing N/A SASB HC-MS-270a HC Health Care HC-MS Medical

Advertising Integrity N/A SASB SV-AD-270a SV Services SV-AD Advertising &

Marketing
Marketing & Recruiting Practices N/A SASB SV-ED-270a SV Services SV-ED Education
Journalistic Integrity & Sponsorship Identification N/A SASB SV-ME-270a SV Services SV-ME Media &
Entertainment
Socioeconomic Significant fines and non-monetary sanctions for non-compliance with laws and/or N/A GRI 419-1-a
Compliance regulations in the social and economic area in terms of:
i. Total monetary value of significant fines;
ii. Total number of non-monetary sanctions;
iii. Cases brought through dispute resolution mechanism
IAEG-SDG indicators
Indicators Units
16.3.1 Proportion of victims of violence in the previous 12 months who reported their victimization to % of victims of violence
competent authorities or other officially recognized conflict resolution mechanisms
16.3.2 Unsentenced detainees as a proportion of overall prison population % of overall prison population
495
SDG 16: Target 16.4
Target 16.4
By 2030, significantly reduce illicit financial and arms flows, strengthen the
recovery and return of stolen assets and combat all forms of organized crime
Sources
Examples of relevant UN Conventions and other CTOC, UNCAC, OECD Anti-Bribery Convention, Trafficking Convection 1949, Palermo Protocols, OECD
key international agreements Model Tax Convention, MAATM , Cultural Property Convention, ILO C029, ILO C081
and the SDGs
Disclosures 16.4
Anti-corruption AC1, Does the company have an anti-corruption compliance programme? N/A UN Global Compact - 2022 Communication on Progress
AC1,1, If yes, in what year was this programme last reviewed? (YYYY) N/A UN Global Compact - 2022 Communication on Progress
AC2, Does your company have policies and recommendations for employees N/A UN Global Compact - 2022 Communication on Progress
on how to act in case of doubt and/or in situations that may represent a conflict
of interest, e,g, with regard to gifts and hospitality, donations, sponsorship, or
interactions with public officials?
AC3, Who receives training on anti-corruption and integrity? (Select all that N/A UN Global Compact - 2022 Communication on Progress
apply)
AC3,1, How often is such training provided? N/A UN Global Compact - 2022 Communication on Progress
AC4, Does the company monitor its anti-corruption compliance programme? N/A UN Global Compact - 2022 Communication on Progress
(Select all that apply)
AC5, Please report the company's total number and nature of incidents of N/A UN Global Compact - 2022 Communication on Progress
corruption during the reporting year,
AC6, Within the reporting period, what measures has the company taken to N/A UN Global Compact - 2022 Communication on Progress
address suspected incidents of corruption independently or in response to a
dispute or investigation by a government regulator? (Select all that apply)
AC7, Does your company engage in Collective Action against corruption? N/A UN Global Compact - 2022 Communication on Progress
AC8, Briefly describe practical actions the company has taken during the N/A UN Global Compact - 2022 Communication on Progress
reporting period and/or plans to take to implement the anti-corruption principle,
remediation,
Business Ethics Business Ethics N/A SASB FN-AC-510a FN Financials FN-AC Asset Management &
Custody Activities
496
SDG 16: Target 16.4
Business Ethics Business Ethics N/A SASB FN-CB-510a FN Financials FN-CB Commercial Banks
Business Ethics N/A SASB FN-IB-510a FN Financials FN-IB Investment Banking &
Brokerage
Professional Integrity N/A SASB FN-IB-510b FN Financials FN-IB Investment Banking &
Brokerage
Managing Conflicts of Interest N/A SASB FN-EX-510a FN Financials FN-EX Security & Commodity
Exchanges
Business Ethics N/A SASB RT-AE-510a RT Resource RT-AE Aerospace & Defense
Transformation
Governance G1, Does the Board / highest governance body or most senior executive of the N/A UN Global Compact - 2022 Communication on Progress
and Strategy company: (Select all that apply)
G10, How does the company capture lessons regarding each of the following N/A UN Global Compact - 2022 Communication on Progress
G13, Do you produce sustainability reporting according to: (Select all that apply) N/A UN Global Compact - 2022 Communication on Progress
G2, Does the company have a publicly stated commitment regarding the N/A UN Global Compact - 2022 Communication on Progress
following sustainability topics?
G3, Does the company have in place a code of conduct regarding each of the N/A UN Global Compact - 2022 Communication on Progress
following sustainability topics?
G4, Has the company appointed an individual or group responsible for each of N/A UN Global Compact - 2022 Communication on Progress
the following sustainability topics?
G5, Does the company have a formal structure(s) (such as a cross-functional N/A UN Global Compact - 2022 Communication on Progress
committee) to address each of the following sustainability topics?
G6, Does the company have a process or processes to assess risk? N/A UN Global Compact - 2022 Communication on Progress
G6,1, During the assessment of risk, which business relationships are reviewed? N/A UN Global Compact - 2022 Communication on Progress
G7, Does the company have a due diligence process through which it identifies, N/A UN Global Compact - 2022 Communication on Progress
prevents, mitigates, and accounts for actual and potential negative impacts on
G7,1, During the due diligence process, which business relationships are N/A UN Global Compact - 2022 Communication on Progress
reviewed?
G8, Are there any processes through which members of the company’s N/A UN Global Compact - 2022 Communication on Progress
workforce can raise concerns about the company’s conduct related to human
rights, labour rights, environment, or anti-corruption?
G8,1, Please provide additional detail regarding the process(es) the company has N/A UN Global Compact - 2022 Communication on Progress
through which members of the company’s workforce can raise concerns about
the company’s conduct,
G9, Does the company provide or enable access to effective remedy to right N/A UN Global Compact - 2022 Communication on Progress
holders / stakeholders where it has caused or contributed to the adverse impact?
497
SDG 16: Target 16.5
Target 16.5
Substantially reduce corruption and bribery in all their forms
Sources
Examples of relevant UN Conventions and other UNCAC, OECD Anti-Bribery Convention

and the SDGs
Disclosures 16.5
Anti-corruption Activity that shapes public policy or public opinion Example metrics: Culture of Health for Business
Disclosure of (COH4B) framework by GRI
contributions to political and Robert Wood Johnson
candidates, parties, and Foundation
committees
Disclosure of
contributions to Super
PACs
Disclosure of trade
associations and 501(c)
(4) social welfare
organizations
Lobbying expenses
a. Total number and percentage of operations assessed for risks related to corruption. N/A GRI 205-1
b. Significant risks related to corruption identified through the risk assessment.
a. Total number and percentage of governance body members that the organization’s N/A GRI 205-2
anti-corruption policies and procedures have been communicated to, broken down by
region.
b. Total number and percentage of employees that the organization’s anti-corruption
policies and procedures have been communicated to, broken down by employee
category and region.
c. Total number and percentage of business partners that the organization’s anti-
corruption policies and procedures have been communicated to, broken down by type
of business partner and region.
Describe if the organization’s anti-corruption policies and procedures have been
communicated to any other persons or organizations.
d. Total number and percentage of governance body members that have received
training on anti-corruption, broken down by region.
e. Total number and percentage of employees that have received training on anti-
corruption, broken down by employee category and region.
498
SDG 16: Target 16.5
Anti-corruption a. Total number and nature of confirmed incidents of corruption. N/A GRI 205-3
b. Total number of confirmed incidents in which employees were dismissed or disciplined
for corruption.
c. Total number of confirmed incidents when contracts with business partners were
terminated or not renewed due to violations related to corruption.
d. Public legal cases regarding corruption brought against the organization or its
employees during the reporting period and the outcomes of such cases.
AC1, Does the company have an anti-corruption compliance programme? N/A UN Global Compact - 2022
AC1,1, If yes, in what year was this programme last reviewed? (YYYY) N/A UN Global Compact - 2022
AC2, Does your company have policies and recommendations for employees on how N/A UN Global Compact - 2022
to act in case of doubt and/or in situations that may represent a conflict of interest, e,g, Communication on Progress
with regard to gifts and hospitality, donations, sponsorship, or interactions with public
officials?
AC3, Who receives training on anti-corruption and integrity? (Select all that apply) N/A UN Global Compact - 2022
AC3,1, How often is such training provided? N/A UN Global Compact - 2022
AC4, Does the company monitor its anti-corruption compliance programme? (Select all N/A UN Global Compact - 2022
that apply) Communication on Progress
AC5, Please report the company's total number and nature of incidents of corruption N/A UN Global Compact - 2022
during the reporting year, Communication on Progress
AC6, Within the reporting period, what measures has the company taken to address N/A UN Global Compact - 2022
suspected incidents of corruption independently or in response to a dispute or Communication on Progress
investigation by a government regulator? (Select all that apply)
AC7, Does your company engage in Collective Action against corruption? N/A UN Global Compact - 2022
AC8, Briefly describe practical actions the company has taken during the reporting N/A UN Global Compact - 2022
period and/or plans to take to implement the anti-corruption principle, including any Communication on Progress
Total percentage of governance body members, employees and business partners who % WEF Toward Common
have received training on the organization’s anti‐corruption policies and procedures, Metrics and Consistent
broken down by region. Reporting of Sustainable
Value Creation
Total number and nature of incidents of corruption confirmed during the current year but Number of incidents WEF Toward Common
related to previous years. Metrics and Consistent
Value Creation
499
SDG 16: Target 16.5
Anti-corruption Total number and nature of incidents of corruption confirmed during the current year, Number of incidents WEF Toward Common
related to this year. Metrics and Consistent
Value Creation
Does the Company publicly state it will work against corruption in all its forms, including N/A UN Global Compact-Oxfam
bribery and extortion? Poverty Footprint PF - 6.19
Perceived level of corruption in the community N/A UN Global Compact-Oxfam

Perceived level of corruption for matters related to the Company N/A UN Global Compact-Oxfam
Anti-corruption (number of convictions for violations of corruption-related legislation or Number of convictions, $ UNCTAD core SDGs
regulation and amount of fines paid or payable) currency reporting indicators D.2
Bribery incidence N/A World Bank WDI (adapted)
Business Ethics Business Ethics & Transparency N/A SASB EM-MM-510a EM Extractives & EM-MM Metals & Mining
Minerals Processing
Business Ethics & Transparency N/A SASB EM-EP-510a EM Extractives & EM-EP Oil & Gas –
Business Ethics & Payments Transparency N/A SASB EM-SV-510a EM Extractives & EM-SV Oil & Gas –
Business Ethics N/A SASB FN-AC-510a FN Financials FN-AC Asset

Activities
Business Ethics N/A SASB FN-CB-510a FN Financials FN-CB Commercial

Banks
Business Ethics N/A SASB FN-IB-510a FN Financials FN-IB Investment Banking

& Brokerage
Professional Integrity N/A SASB FN-IB-510b FN Financials FN-IB Investment Banking

& Brokerage
Managing Conflicts of Interest N/A SASB FN-EX-510a FN Financials FN-EX Security &
Commodity Exchanges
Business Ethics N/A SASB HC-BP-510a HC Health Care HC-BP Biotechnology &
Pharmaceuticals
Fraud & Unnecessary Procedures N/A SASB HC-DY-510a HC Health Care HC-DY Health Care
Delivery
Business Ethics N/A SASB HC-DI-510a HC Health Care HC-DI Health Care
Distributors
500
SDG 16: Target 16.5
Business Ethics Business Ethics N/A SASB HC-MS-510a HC Health Care HC-MS Medical
Business Ethics N/A SASB IF-EN-510a IF Infrastructure IF-EN Engineering &

Transparent Information & Management of Conflict of Interest N/A SASB IF-RS-510a IF Infrastructure IF-RS Real Estate
Services
Business Ethics N/A SASB RT-AE-510a RT Resource RT-AE Aerospace &

Business Ethics N/A SASB RT-EE-510a RT Resource RT-EE Electrical &

Internal Controls on Money Laundering N/A SASB SV-CA-510a SV Services SV-CA Casinos &
Gaming
Professional Integrity N/A SASB SV-PS-510a SV Services SV-PS Professional &

Commercial Services
Business Ethics N/A SASB TR-MT-510a TR Transportation TR-MT Marine

Transportation
G5, Does the company have a formal structure(s) (such as a cross-functional committee) N/A UN Global Compact - 2022
to address each of the following sustainability topics? Communication on Progress
501
SDG 16: Target 16.5
Governance G7, Does the company have a due diligence process through which it identifies, N/A UN Global Compact - 2022
and Strategy prevents, mitigates, and accounts for actual and potential negative impacts on Communication on Progress
Oil and Gas Describe the approach to contract transparency, including: N/A GRI 11: Oil and Gas Sector Oil & Gas
• whether contracts and licenses are made publicly and, if so, where they are published; 2021 11.20.5
• if contracts or licenses are not publicly available, the reason for this and actions taken
to make them public in the future.
Public Policy Total monetary value of financial and in-kind political contributions made directly and N/A GRI 415-1-a
indirectly by the organization by country and recipient/beneficiary.
IAEG-SDG indicators
Indicators Units
16.5.1 P
roportion of persons who had at least one contact with a public official and who paid a bribe % of persons
to a public official, or were asked for a bribe by those public officials, during the previous 12
months
16.5.2 P
roportion of businesses that had at least one contact with a public official and that paid a bribe % of businesses
to a public official, or were asked for a bribe by those public officials during the previous 12
months
502
SDG 16: Target 16.6
Target 16.6
Develop effective, accountable and transparent institutions at all levels
Sources
Examples of relevant UN Conventions and other UNCAC, OECD Anti-Bribery Convention, UNGP, Johannesburg Declaration
and the SDGs
Disclosures 16.6
Anti-corruption AC1, Does the company have an anti-corruption compliance programme? N/A UN Global Compact - 2022
AC1,1, If yes, in what year was this programme last reviewed? (YYYY) N/A UN Global Compact - 2022
AC2, Does your company have policies and recommendations for employees on how to act in case N/A UN Global Compact - 2022
of doubt and/or in situations that may represent a conflict of interest, e,g, with regard to gifts and Communication on Progress
hospitality, donations, sponsorship, or interactions with public officials?
AC3, Who receives training on anti-corruption and integrity? (Select all that apply) N/A UN Global Compact - 2022
AC3,1, How often is such training provided? N/A UN Global Compact - 2022
AC4, Does the company monitor its anti-corruption compliance programme? (Select all that apply) N/A UN Global Compact - 2022
AC5, Please report the company's total number and nature of incidents of corruption during the N/A UN Global Compact - 2022
reporting year, Communication on Progress
AC6, Within the reporting period, what measures has the company taken to address suspected N/A UN Global Compact - 2022
incidents of corruption independently or in response to a dispute or investigation by a government Communication on Progress
regulator? (Select all that apply)
AC7, Does your company engage in Collective Action against corruption? N/A UN Global Compact - 2022
AC8, Briefly describe practical actions the company has taken during the reporting period and/or N/A UN Global Compact - 2022
plans to take to implement the anti-corruption principle, including any challenges faced and actions Communication on Progress
503
SDG 16: Target 16.6
Effective, A.1 Policy commitments N/A Corporate Human Rights Benchmark Apparel Sector
accountable A.1.1 Commitment to respect human rights Methodology 2021 For the Apparel
and transparent A.1.2 Commitment to respect the human rights of workers Sector
governance A.1.2.a ILO Declaration on Fundamental Principles and Rights at Work
A.2 Board level accountability N/A Corporate Human Rights Benchmark Apparel Sector
A.2.1 Commitment from the top Methodology 2021 For the Apparel
B.1 Embedding respect for human rights in company culture and management systems N/A Corporate Human Rights Benchmark Apparel Sector
B.1.1 Responsibility and resources for day-to-day human rights functions Methodology 2021 For the Apparel
B.2 Human rights due diligence N/A Corporate Human Rights Benchmark Apparel Sector
B.2.1 Identifying human rights risks and impacts Methodology 2021 For the Apparel
C.1 Grievance mechanism(s) for workers N/A Corporate Human Rights Benchmark Apparel Sector
Sector
C.2 Grievance mechanism(s) for external individuals and communities N/A Corporate Human Rights Benchmark Apparel Sector
Sector
C.3 Users are involved in the design and performance of the mechanism(s) N/A Corporate Human Rights Benchmark Apparel Sector
Sector
C.4 Procedures related to the grievance mechanism(s) are equitable, publicly available and explained N/A Corporate Human Rights Benchmark Apparel Sector
Sector
504
SDG 16: Target 16.6
Effective, C.5 Prohibition of retaliation for raising complaints or concerns N/A Corporate Human Rights Benchmark Apparel Sector
accountable Methodology 2021 For the Apparel
and transparent Sector
governance
C.6 Company involvement with state-based judicial and nonjudicial grievance mechanisms N/A Corporate Human Rights Benchmark Apparel Sector
Sector
C.7 Remedying adverse impacts N/A Corporate Human Rights Benchmark Apparel Sector
Sector
C.8 Communication on the effectiveness of grievance mechanism(s) and incorporating lessons N/A Corporate Human Rights Benchmark Apparel Sector
learned Methodology 2021 For the Apparel
Sector
D.2.1 Living wage N/A Corporate Human Rights Benchmark Apparel Sector
D.2.1.a Living wage (in own production or manufacturing operations) Methodology 2021 For the Apparel
D.2.1.b Living wage (in the supply chain) Sector
perations)
D.2.7.a Fatalities, lost days, injury, occupational disease rates (in own production or manufacturing
operations)
D.2.9 Working hours
E.1 The company has responded publicly to the allegation N/A Corporate Human Rights Benchmark Apparel Sector
Sector
505
SDG 16: Target 16.6
Effective, E.2 The company has investigated and taken appropriate action N/A Corporate Human Rights Benchmark Apparel Sector
accountable Methodology 2021 For the Apparel
governance
E.3 The company has engaged with affected stakeholders to provide for or cooperate in remedy(ies) N/A Corporate Human Rights Benchmark Apparel Sector
Sector
Number of board meetings and attendance rate. Number of UNCTAD core SDGs reporting
meetings indicators D.1.1
and %
Existence of audit committee, number of meetings and attendance rate. Number of UNCTAD core SDGs reporting
meetings, indicators D.1.4
%
Compensation total and compensation per board member and executive $ currency UNCTAD core SDGs reporting
indicators D.1.5
A.1 Policy commitments N/A Corporate Human Rights Benchmark Automotive

A.1.1 Commitment to respect human rights Methodology 2021 For the Automotive Manufactoring Sector
A.1.2 Commitment to respect the human rights of workers Manufactoring Sector
A.2 Board level accountability N/A Corporate Human Rights Benchmark Automotive
A.2.1 Commitment from the top Methodology 2021 For the Automotive Manufactoring Sector
A.2.2 Board responsibility Manufactoring Sector
B.1 Embedding respect for human rights in company culture and management systems N/A Corporate Human Rights Benchmark Automotive
B.1.1 Responsibility and resources for day-to-day human rights functions Methodology 2021 For the Automotive Manufactoring Sector
B.1.2 Incentives and performance management Manufactoring Sector
506
SDG 16: Target 16.6
Effective, B.2 Human rights due diligence N/A Corporate Human Rights Benchmark Automotive
accountable B.2.1 Identifying human rights risks and impacts Methodology 2021 For the Automotive Manufactoring Sector
and transparent B.2.2 Assessing human rights risks and impacts Manufactoring Sector
governance B.2.3 Integrating and acting on human rights risks and impact assessments
C.1 Grievance mechanism(s) for workers N/A Corporate Human Rights Benchmark Automotive
Methodology 2021 For the Automotive Manufactoring Sector
C.2 Grievance mechanism(s) for external individuals and communities N/A Corporate Human Rights Benchmark Automotive
C.3 Users are involved in the design and performance of the mechanism(s) N/A Corporate Human Rights Benchmark Automotive
C.4 Procedures related to the grievance mechanism(s) are equitable, publicly available and explained N/A Corporate Human Rights Benchmark Automotive
C.5 Prohibition of retaliation for raising complaints or concerns N/A Corporate Human Rights Benchmark Automotive
C.6 Company involvement with state-based judicial and nonjudicial grievance mechanisms N/A Corporate Human Rights Benchmark Automotive
C.7 Remedying adverse impacts N/A Corporate Human Rights Benchmark Automotive
C.8 Communication on the effectiveness of grievance mechanism(s) and incorporating lessons N/A Corporate Human Rights Benchmark Automotive
learned Methodology 2021 For the Automotive Manufactoring Sector
D.5.1 Living wage N/A Corporate Human Rights Benchmark Automotive

D.5.1.a Living wage (in own production or manufacturing operations) Methodology 2021 For the Automotive Manufactoring Sector
D.5.1.b Living wage (in the supply chain) Manufactoring Sector
(...)
507
SDG 16: Target 16.6
continued D.2.7.a Fatalities, lost days, injury, occupational disease rates (in own production or manufacturing N/A Corporate Human Rights Benchmark Automotive
operations) Methodology 2021 For the Automotive Manufactoring Sector
D.2.7.b Fatalities, lost days, injury, occupational disease rates (in the supply chain) Manufactoring Sector
D.5.9 Working hours
D.5.10.a. Responsible sourcing of minerals: Arrangements with suppliers and smelters/refiners in the
mineral resource supply chains
D.5.10.b. Responsible sourcing of minerals: Risk identification in mineral supply chains
D.5.10.c. Responsible sourcing of minerals: Risk management in the mineral supply chain
D.5.11 Responsible sourcing of materials
operations)
Effective, E.1 The company has responded publicly to the allegation N/A Corporate Human Rights Benchmark Automotive
accountable Methodology 2021 For the Automotive Manufactoring Sector
and transparent Manufactoring Sector
governance
E.2 The company has investigated and taken appropriate action N/A Corporate Human Rights Benchmark Automotive
E.3 The company has engaged with affected stakeholders to provide for or cooperate in remedy(ies) N/A Corporate Human Rights Benchmark Automotive
A.1 Policy commitments N/A Corporate Human Rights Benchmark Extractive Sector
A.1.1 Commitment to respect human rights Methodology 2021 For the Extractive
508
SDG 16: Target 16.6
Effective, A.2 Board level accountability N/A Corporate Human Rights Benchmark Extractive Sector
accountable A.2.1 Commitment from the top Methodology 2021 For the Extractive
and transparent A.2.2 Board responsibility Sector
governance A.2.3 Incentives and performance management
B.1 Embedding respect for human rights in company culture and management systems N/A Corporate Human Rights Benchmark Extractive Sector
B.1.1 Responsibility and resources for day-to-day human rights functions Methodology 2021 For the Extractive
B.2 Human rights due diligence N/A Corporate Human Rights Benchmark Extractive Sector
B.2.1 Identifying human rights risks and impacts Methodology 2021 For the Extractive
C.1 Grievance mechanism(s) for workers N/A Corporate Human Rights Benchmark Extractive Sector
Sector
C.2 Grievance mechanism(s) for external individuals and communities N/A Corporate Human Rights Benchmark Extractive Sector
Sector
C.3 Users are involved in the design and performance of the mechanism(s) N/A Corporate Human Rights Benchmark Extractive Sector
Sector
C.4 Procedures related to the grievance mechanism(s) are equitable, publicly available and explained N/A Corporate Human Rights Benchmark Extractive Sector
Sector
C.5 Prohibition of retaliation for raising complaints or concerns N/A Corporate Human Rights Benchmark Extractive Sector
Sector
C.6 Company involvement with state-based judicial and nonjudicial grievance mechanisms N/A Corporate Human Rights Benchmark Extractive Sector
Sector
509
SDG 16: Target 16.6
Effective, C.7 Remedying adverse impacts N/A Corporate Human Rights Benchmark Extractive Sector
accountable Methodology 2021 For the Extractive
governance
C.8 Communication on the effectiveness of grievance mechanism(s) and incorporating lessons N/A Corporate Human Rights Benchmark Extractive Sector
learned Methodology 2021 For the Extractive
Sector
D.3.1 Living wage (in own extractive operations, which includes JVs) N/A Corporate Human Rights Benchmark Extractive Sector
D.3.2 Transparency and accountability (in own extractive operations, which includes JVs) Methodology 2021 For the Extractive
D.3.3 Freedom of association and collective bargaining (in own extractive operations, which includes Sector
JVs)
D.3.4 Health and safety: Fatalities, lost days, injury, occupational disease rates (in own extractive
D.3.5 Indigenous peoples’ rights and free prior and informed consent (FPIC) (in own extractive
D.3.6 Land rights: Land acquisition (in own extractive operations, which includes JVs)
D.3.7 Security (in own extractive operations, which includes JVs)
D.3.8 Water and sanitation (in own extractive operations, which includes JVs)
D.3.9 Women’s rights (in own extractive operations, which includes JVs)
E.1 The company has responded publicly to the allegation N/A Corporate Human Rights Benchmark Extractive Sector
Sector
E.2 The company has investigated and taken appropriate action N/A Corporate Human Rights Benchmark Extractive Sector
Sector
E.3 The company has engaged with affected stakeholders to provide for or cooperate in remedy(ies) N/A Corporate Human Rights Benchmark Extractive Sector
Sector
A.1 Policy commitments N/A Corporate Human Rights Benchmark Food and Agricultural
A.1.1 Commitment to respect human rights Methodology 2021 For the Food and Sector
A.1.2 Commitment to respect the human rights of workers Agricultural Products Sector
A.2 Board level accountability N/A Corporate Human Rights Benchmark Food and Agricultural
A.2.1 Commitment from the top Methodology 2021 For the Food and Sector
A.2.2 Board responsibility Agricultural Products Sector
510
SDG 16: Target 16.6
Effective, B.1 Embedding respect for human rights in company culture and management systems N/A Corporate Human Rights Benchmark Food and Agricultural
accountable B.1.1 Responsibility and resources for day-to-day human rights functions Methodology 2021 For the Food and Sector
and transparent B.1.2 Incentives and performance management Agricultural Products Sector
governance B.1.3 Integration with enterprise risk management
B.2 Human rights due diligence N/A Corporate Human Rights Benchmark Food and Agricultural
B.2.1 Identifying human rights risks and impacts Methodology 2021 For the Food and Sector
B.2.2 Assessing human rights risks and impacts Agricultural Products Sector
C.1 Grievance mechanism(s) for workers N/A Corporate Human Rights Benchmark Food and Agricultural
C.2 Grievance mechanism(s) for external individuals and communities N/A Corporate Human Rights Benchmark Food and Agricultural
C.3 Users are involved in the design and performance of the mechanism(s) N/A Corporate Human Rights Benchmark Food and Agricultural
C.4 Procedures related to the grievance mechanism(s) are equitable, publicly available and explained N/A Corporate Human Rights Benchmark Food and Agricultural
C.5 Prohibition of retaliation for raising complaints or concerns N/A Corporate Human Rights Benchmark Food and Agricultural
C.6 Company involvement with state-based judicial and nonjudicial grievance mechanisms N/A Corporate Human Rights Benchmark Food and Agricultural
C.7 Remedying adverse impacts N/A Corporate Human Rights Benchmark Food and Agricultural
C.8 Communication on the effectiveness of grievance mechanism(s) and incorporating lessons N/A Corporate Human Rights Benchmark Food and Agricultural
learned Methodology 2021 For the Food and Sector
511
SDG 16: Target 16.6
Effective, D.1.1 Living wage N/A Corporate Human Rights Benchmark Food and Agricultural
accountable D.2.1.a Living wage (in own production or manufacturing operations) Methodology 2021 For the Food and Sector
and transparent D.2.1.b Living wage (in the supply chain) Agricultural Products Sector
governance D.1.2 Aligning purchasing decisions with human rights
operations)
D.1.8 Land rights
D.1.8.a Land acquisition (in own production or manufacturing operations)
D.1.8.b Land acquisition (in the supply chain)
D.1.9 Water and sanitation
D.1.9.a Water and sanitation (in own production or manufacturing operations)
D.1.9.b Water and sanitation (in the supply chain)
D.1.10.a Women’s rights (in own production or manufacturing operations
E.1 The company has responded publicly to the allegation N/A Corporate Human Rights Benchmark Food and Agricultural
E.2 The company has investigated and taken appropriate action N/A Corporate Human Rights Benchmark Food and Agricultural
E.3 The company has engaged with affected stakeholders to provide for or cooperate in remedy(ies) N/A Corporate Human Rights Benchmark Food and Agricultural
512
SDG 16: Target 16.6
Effective, A.1 Policy commitments N/A Corporate Human Rights Benchmark ICT Manufacturing
accountable A.1.1 Commitment to respect human rights Methodology 2021 For the ICT Sector
and transparent A.1.2 Commitment to respect the human rights of workers Manufacturing Sector
governance A.1.2.a ILO Declaration on Fundamental Principles and Rights
at Work
A.1.3 Commitment to respect human rights particularly relevant to
the sector: Vulnerable groups
A.1.4 Commitment to remedy A.1.5 Commitment to respect the
rights of human rights defenders
A.2 Board level accountability N/A Corporate Human Rights Benchmark ICT Manufacturing
A.2.1 Commitment from the top Methodology 2021 For the ICT Sector
A.2.2 Board responsibility Manufacturing Sector
B.1 Embedding respect for human rights in company culture and management systems N/A Corporate Human Rights Benchmark ICT Manufacturing
B.1.1 Responsibility and resources for day-to-day human rights functions Methodology 2021 For the ICT Sector
B.1.2 Incentives and performance management Manufacturing Sector
B.2 Human rights due diligence N/A Corporate Human Rights Benchmark ICT Manufacturing
B.2.1 Identifying human rights risks and impacts Methodology 2021 For the ICT Sector
B.2.2 Assessing human rights risks and impacts Manufacturing Sector
C.1 Grievance mechanism(s) for workers N/A Corporate Human Rights Benchmark ICT Manufacturing
Methodology 2021 For the ICT Sector
C.2 Grievance mechanism(s) for external individuals and communities N/A Corporate Human Rights Benchmark ICT Manufacturing
C.3 Users are involved in the design and performance of the mechanism(s) N/A Corporate Human Rights Benchmark ICT Manufacturing
513
SDG 16: Target 16.6
Effective, C.4 Procedures related to the grievance mechanism(s) are equitable, publicly available and explained N/A Corporate Human Rights Benchmark ICT Manufacturing
accountable Methodology 2021 For the ICT Sector
and transparent Manufacturing Sector
governance
C.5 Prohibition of retaliation for raising complaints or concerns N/A Corporate Human Rights Benchmark ICT Manufacturing
C.6 Company involvement with state-based judicial and nonjudicial grievance mechanisms N/A Corporate Human Rights Benchmark ICT Manufacturing
C.7 Remedying adverse impacts N/A Corporate Human Rights Benchmark ICT Manufacturing
C.8 Communication on the effectiveness of grievance mechanism(s) and incorporating lessons N/A Corporate Human Rights Benchmark ICT Manufacturing
learned Methodology 2021 For the ICT Sector
D.4.1 Living wage N/A Corporate Human Rights Benchmark ICT Manufacturing
D.4.1.a Living wage (in own production or manufacturing operations) Methodology 2021 For the ICT Sector
D.4.1.b Living wage (in the supply chain) Manufacturing Sector
operations)
D.4.7.a Fatalities, lost days, injury, occupational disease rates (in own production or manufacturing
operations)
(...)
514
SDG 16: Target 16.6
continued D.4.9 Working hours N/A Corporate Human Rights Benchmark ICT Manufacturing
D.4.9.a. Working hours (own production or manufacturing operations) Methodology 2021 For the ICT Sector
D.4.9.b. Working hours (in the supply chain) Manufacturing Sector
D.4.10.a. Arrangements with suppliers and smelters/refiners in the mineral resource supply chains
D.4.10.b. Risk identification and responses in mineral supply chains
D.4.10.c. Reporting on responsible sourcing of minerals
Effective, E.1 The company has responded publicly to the allegation N/A Corporate Human Rights Benchmark ICT Manufacturing
accountable Methodology 2021 For the ICT Sector
and transparent Manufacturing Sector
governance
E.2 The company has investigated and taken appropriate action N/A Corporate Human Rights Benchmark ICT Manufacturing
E.3 The company has engaged with affected stakeholders to provide for or cooperate in remedy(ies) N/A Corporate Human Rights Benchmark ICT Manufacturing
POLICY COMMITMENT N/A UN Guiding Principles Reporting

What does the company say publicly about its commitment to respect human rights? Framework A1
A1.1 How has the public commitment been developed?
A1.2 Whose human rights does the public commitment address?
A1.3 How is the public commitment disseminated?
EMBEDDING RESPECT FOR HUMAN RIGHTS N/A UN Guiding Principles Reporting

How does the company demonstrate the importance it attaches to the implementation of its human Framework A2
rights commitment?
A2.1 How is day-to-day responsibility for human rights performance organized within the company,
and why?
A2.2 What kinds of human rights issues are discussed by senior management and by the Board, and
why?
A2.3 How are employees and contract workers made aware of the ways in which respect for human
rights should inform their decisions and actions?
A2.4 How does the company make clear in its business relationships the importance it places on
respect for human rights?
A2.5 What lessons has the company learned during the reporting period about achieving respect for
human rights, and what has changed as a result?
Statement of salient issues: State the salient human rights issues associated with the company’s N/A UN Guiding Principles Reporting
activities and business relationships during the reporting period. Framework B1
Determination of salient issues: Describe how the salient human rights issues were determined, N/A UN Guiding Principles Reporting
including any input from stakeholders. Framework B2
Choice of focal geographies: If reporting on the salient human rights issues focuses on particular N/A UN Guiding Principles Reporting
geographies, explain how that choice was made. Framework B3
515
SDG 16: Target 16.6
Effective, Additional severe impacts: Identify any severe impacts on human rights that occurred or were still N/A UN Guiding Principles Reporting
accountable being addressed during the reporting period, but which fall outside of the salient human rights Framework B4
and transparent issues, and explain how they have been addressed.
governance
SPECIFIC POLICIES N/A UN Guiding Principles Reporting
Does the company have any specific policies that address its salient human rights issues and, if so, Framework C1
what are they?
C1.1 How does the company make clear the relevance and significance of such policies to those
who need to implement them?
STAKEHOLDER ENGAGEMENT N/A UN Guiding Principles Reporting

What is the company’s approach to engagement with stakeholders in relation to each salient human Framework C2
rights issue?
C2.1 How does the company identify which stakeholders to engage with in relation to each salient
issue, and when and how to do so?
C2.2 During the reporting period, which stakeholders has the company engaged with regarding
each salient issue, and why?
C2.3 During the reporting period, how have the views of stakeholders influenced the company’s
understanding of each salient issue and/or its approach to addressing it?
ASSESSING IMPACTS N/A UN Guiding Principles Reporting

How does the company identify any changes in the nature of each salient human rights issue over Framework C3
time?
C3.1 During the reporting period, were there any notable trends or patterns in impacts related to a
salient issue and, if so, what were they?
C3.2 During the reporting period, did any severe impacts occur that were related to a salient issue
and, if so, what were they?
INTEGRATING FINDINGS AND TAKING ACTION N/A UN Guiding Principles Reporting

How does the company integrate its findings about each salient human rights issue into its decision- Framework C4
making processes and actions?
C4.1 How are those parts of the company whose decisions and actions can affect the management
of salient issues, involved in finding and implementing solutions?
C4.2 When tensions arise between the prevention or mitigation of impacts related to a salient issue
and other business objectives, how are these tensions addressed?
C4.3 During the reporting period, what action has the company taken to prevent or mitigate potential
impacts related to each salient issue?
TRACKING PERFORMANCE N/A UN Guiding Principles Reporting

How does the company know if its efforts to address each salient human rights issue are effective in Framework C5
practice?
C5.1 What specific examples from the reporting period illustrate whether each salient issue is being
managed effectively?
516
SDG 16: Target 16.6
Effective, REMEDIATION N/A UN Guiding Principles Reporting

accountable How does the company enable effective remedy if people are harmed by its actions or decisions in Framework C6
and transparent relation to a salient human rights issue?
governance C6.1 Through what means can the company receive complaints or concerns related to each salient
issue?
C6.2 How does the company know if people feel able and empowered to raise complaints or
concerns?
C6.3 How does the company process complaints and assess the effectiveness of outcomes?
C6.4 During the reporting period, what were the trends and patterns in complaints or concerns and
their outcomes regarding each salient issue, and what lessons has the company learned?
C6.5 During the reporting period, did the company provide or enable remedy for any actual impacts
related to a salient issue and, if so, what are typical or significant examples?
Governance a. Whether the chair of the highest governance body is also an executive officer in the organization. N/A GRI 102-23
and Strategy b. If the chair is also an executive officer, describe his or her function within the organization’s
management and the reasons for this arrangement.
a. Processes for the highest governance body to ensure conflicts of interest are avoided and N/A GRI 102-25
managed.
b. Whether conflicts of interest are disclosed to stakeholders, including, as a minimum:
i. Cross-board membership;
ii. Cross-shareholding with suppliers and other stakeholders;
iii. Existence of controlling shareholder;
iv. Related party disclosures.
a. report whether the chair of the highest governance body is also a senior executive in the N/A GRI 2-11
organization;
b. if the chair is also a senior executive, explain their function within the organization’s management,
the reasons for this arrangement, and how conflicts of interest are prevented and mitigated.
a. describe the processes for the highest governance body to ensure that conflicts of interest are N/A GRI 2-15
prevented and mitigated;
b. report whether conflicts of interest are disclosed to stakeholders, including, at a minimum,
conflicts of interest relating to:
i. cross-board membership;
ii. cross-shareholding with suppliers and other stakeholders;
iii. existence of controlling shareholders;
iv. related parties, their relationships, transactions, and outstanding balances.
G1, Does the Board / highest governance body or most senior executive of the company: (Select all N/A UN Global Compact - 2022
517
SDG 16: Target 16.6
Governance G14, Is the information disclosed in this questionnaire assured by a third-party? (Select all that apply) N/A UN Global Compact - 2022
G14,1, Optional: provide evidence or description of data assurance, N/A UN Global Compact - 2022
concerns about the company’s conduct related to human rights, labour rights, environment, or anti- Communication on Progress
corruption?
Oil and Gas Report the number and type of grievances from local communities identified, including: N/A GRI 11: Oil and Gas Sector 2021 11.15.4 Oil & Gas
• percentage of the grievances that were addressed and resolved;
• percentage of the grievances that were resolved through remediation.
Describe the approach to contract transparency, including: N/A GRI 11: Oil and Gas Sector 2021 11.20.5Oil & Gas
• whether contracts and licenses are made publicly and, if so, where they are published;
• if contracts or licenses are not publicly available, the reason for this and actions taken to make
them public in the future.
List the organization’s beneficial owners and explain how the organization identifies the beneficial N/A GRI 11: Oil and Gas Sector 2021 11.20.6Oil & Gas
owners of business partners, including joint ventures and suppliers.
518
SDG 16: Target 16.6
Oil and Gas For oil and gas purchased from the state, or from third parties appointed by the state to sell on their N/A GRI 11: Oil and Gas Sector 2021 11.21.8Oil & Gas
behalf, report:
• volumes and types of oil and gas purchased;
• full names of the buying entity and the recipient of the payment;
• payments made for the purchase.
Product Design Promoting Transparent & Efficient Capital Markets N/A SASB FN-EX-410a FN Financials FN-EX Security
& Lifecycle & Commodity
Management Exchanges
Possible Gaps
• Impact outcomes driven by financial inclusion such as access to capital for women, job creation, increased sustainable livelihoods in urban areas, and improved
transparency
• New approaches to monitoring and measuring amounts mobilized from the private sector for sustainable development as a result of public sector interventions
can enhance transparency, help to improve financing strategies and promote good practices
• Mandatory and transparent country-by-country reporting (as opposed to self-reporting and self-assessment)
IAEG-SDG indicators
Indicators Units
16.6.1 P
rimary government expenditures as a proportion of original approved budget, by sector (or by % of original approved budget
budget codes or similar)
16.6.2 P
roportion of the population satisfied with their last experience of public services % of population
519
SDG 16: Target 16.7
Target 16.7
Ensure responsive, inclusive, participatory and representative decision-
making at all levels
Sources
Examples of relevant UN Conventions and other UDHR, CRPD, CRC, ICRMW, UNDRIP, Doha Declaration, Delhi Declaration
and the SDGs
Disclosures 16.7
Governance a. Processes for consultation between stakeholders and the highest governance body on economic, N/A GRI 102-21
and Strategy environmental, and social topics.
b. If consultation is delegated, describe to whom it is delegated and how the resulting feedback is
provided to the highest governance body.
Composition of the highest governance body and its committees by: N/A GRI 102-22-a
i. Executive or non-executive;
ii. Independence;
iii. Tenure on the governance body;
iv. Number of each individual’s other significant positions and commitments, and the nature of the
commitments;
v. Gender;
vi. Membership of under-represented social groups;
vii. Competencies relating to economic, environmental, and social topics;
viii. Stakeholder representation.
a. Nomination and selection processes for the highest governance body and its committees. N/A GRI 102-24
b. Criteria used for nominating and selecting highest governance body members, including whether
and how:
i. stakeholders (including shareholders) are involved;
ii. diversity is considered;
iii. independence is considered;
iv. expertise and experience relating to economic, environmental, and social topics are considered.
520
SDG 16: Target 16.7
Governance Disclosure 2-10 Nomination and selection of the highest governance body N/A GRI 2-10
and Strategy a. describe the nomination and selection processes for the highest governance body and its
committees;
b. describe the criteria used for nominating and selecting highest governance body members,
including whether and how the following are taken into consideration:
i. views of stakeholders (including shareholders);
ii. diversity;
iii. independence;
iv. competencies relevant to the impacts of the organization.
Disclosure 2-12 Role of the highest governance body in overseeing the management of impacts N/A GRI 2-12
a. describe the role of the highest governance body and of senior executives in developing,
approving, and updating the organization’s purpose, value or mission statements, strategies, policies,
and goals related to sustainable development;
b. describe the role of the highest governance body in overseeing the organization’s due diligence and
other processes to identify and manage the organization’s impacts on the economy, environment, and
people, including:
i. whether and how the highest governance body engages with stakeholders to
support these processes;
ii. how the highest governance body considers the outcomes of these processes;
c. describe the role of the highest governance body in reviewing the effectiveness of the
organization’s processes as described in 2-12-b, and report the frequency of this
review.
Disclosure 2-9 Governance structure and composition N/A GRI 2-9-c

c. describe the composition of the highest governance body and its committees by:
i. executive and non-executive members;
ii. independence;
iii. tenure of members on the governance body;
iv. number of other significant positions and commitments held by each member, and the nature of the
commitments;
v. gender;
vi. under-represented social groups;
vii. competencies relevant to the impacts of the organization;
viii. stakeholder representation.
G1, Does the Board / highest governance body or most senior executive of the company: (Select all N/A UN Global Compact - 2022
521
SDG 16: Target 16.7
Governance G2, Does the company have a publicly stated commitment regarding the following sustainability N/A UN Global Compact - 2022
and Strategy topics? Communication on Progress
G3, Does the company have in place a code of conduct regarding each of the following sustainability N/A UN Global Compact - 2022
G8, Are there any processes through which members of the company’s workforce can raise concerns N/A UN Global Compact - 2022
about the company’s conduct related to human rights, labour rights, environment, or anti-corruption? Communication on Progress
Inclusive Social capital & cohesion: Encouraging links, shared values and understanding Example metrics: Culture of Health for
decision making Levels of employee Business (COH4B)
engagement framework by GRI and Robert
Level of trust between Wood Johnson Foundation
employees, coworkers,
and management
Composition of the highest governance body and its committees by: executive or non-executive; N/A WEF Toward Common
independence; tenure on the governance body; number of each individual’s other significant positions Metrics and Consistent
and commitments, and the nature of the commitments; gender; membership of under-represented Reporting of Sustainable
social groups; competencies relating to economic, environmental and social topics; stakeholder Value Creation
representation
Board members by age range Number and % UNCTAD core SDGs

reporting indicators D.1.3
522
SDG 16: Target 16.7
Occupational A description of the processes for worker participation and consultation in the development, N/A GRI 403-4-a
health and implementation, and evaluation of the occupational health and safety management system, and for
safety providing access to and communicating relevant information on occupational health and safety to
workers.
Where formal joint management–worker health and safety committees exist, a description of their N/A GRI 403-4-b
responsibilities, meeting frequency, decision-making authority, and whether and, if so, why any
workers are not represented by these committees.
Oil and Gas Report if the organization has been involved in a process of seeking free, prior and informed consent N/A GRI 11: Oil and Gas Sector Oil & Gas
(FPIC) from indigenous peoples for any of the organization’s activities, including, in each case: 2021 11.17.4
• whether the process has been mutually accepted by the organization and the affected indigenous
peoples;
• whether an agreement has been reached, and if so, if the agreement is publicly available.
Possible Gaps
• Stakeholder engagement with local communities where the company seeks to operate
• The company has a system in place to incorporate external and local (market) perspectives
IAEG-SDG indicators
Indicators Units
16.7.1 Proportions of positions (by sex, age, persons with disabilities and population groups) in public % of positions in public institutions
institutions (national and local legislatures, public service, and judiciary) compared to national
distributions
16.7.2 Proportion of population who believe decision-making is inclusive and responsive, by sex, age, % of population
disability and population group
523
SDG 16: Target 16.8 / 16.9
Target 16.8
Broaden and strengthen the participation of developing countries in
the institutions of global governance
Target 16.9
By 2030, provide legal identity for all, including birth registration
524
SDG 16: Target 16.10
Target 16.10
Ensure public access to information and protect fundamental freedoms, in accordance
with national legislation and international agreements
Sources
Examples of relevant UN Conventions and other UDHR, ICCPR, ICESCR, ICERD, CRC, ICRMW, UNDRIP, UNGP
and the SDGs
Disclosures 16.10
Customer Data Privacy & Advertising Standards N/A SASB CG-EC-220a CG Consumer Goods CG-EC E-Commerce
Privacy
Customer Privacy N/A SASB FN-CF-220a FN Financials FN-CF Consumer
Finance
Data Privacy N/A SASB SV-AD-220a SV Services SV-AD Advertising &

Marketing
Data Privacy, Advertising Standards & Freedom of Expression N/A SASB TC-IM-220a TC Technology & TC-IM Internet Media &
Data Privacy & Freedom of Expression N/A SASB TC-SI-220a TC Technology & TC-SI Software & IT
Data Privacy N/A SASB TC-TL-220a TC Technology & TC-TL

Services
Data Security Data Security N/A SASB CG-EC-230a CG Consumer Goods CG-EC E-Commerce
Data Security N/A SASB CG-MR-230a CG Consumer Goods CG-MR Multiline and
Distributors
Data Security N/A SASB FN-CB-230a FN Financials FN-CB Commercial

Banks
Data Security N/A SASB FN-CF-230a FN Financials FN-CF Consumer

Finance
Commodity Exchanges
525
Data Security Data Security N/A SASB FB-FR-230a FB Food & Beverage FB-FR Food Retailers &
Distributors
Data Security & Privacy N/A SASB HC-DR-230a HC Health Care HC-DR Drug Retailers
Patient Privacy & Electronic Health Records N/A SASB HC-DY-230a HC Health Care HC-DY Health Care
Delivery
Customer Privacy & Technology Standards N/A SASB HC-MC-230a HC Health Care HC-MC Managed Care
Data Security N/A SASB RT-AE-230a RT Resource RT-AE Aerospace &

Data Security N/A SASB SV-ED-230a SV Services SV-ED Education
Data Security N/A SASB SV-PS-230a SV Services SV-PS Professional &

Commercial Services
Data Security N/A SASB TC-IM-230a TC Technology & TC-IM Internet Media &
Data Security N/A SASB TC-SI-230a TC Technology & TC-SI Software & IT
Data Security N/A SASB TC-TL-230a TC Technology & TC-TL

Services
Possible Gaps
• % of employees with access to grievance mechanisms
• Expressions of dissent by type, issue, scale and response
IAEG-SDG indicators
Indicators Units
16.10.1 Number of verified cases of killing, kidnapping, enforced disappearance, arbitrary detention Number of cases
and torture of journalists, associated media personnel, trade unionists and human rights
advocates in the previous 12 months
16.10.2 Number of countries that adopt and implement constitutional, statutory and/or policy Number of countries
guarantees for public access to information
526
Target 16.A
Strengthen relevant national institutions, including through international cooperation, for
building capacity at all levels, in particular in developing countries, to prevent violence
and combat terrorism and crime.
Disclosures 16.A
Human Rights Security, Human Rights & Rights of Indigenous Peoples N/A SASB EM-MM-210a EM Extractives & Minerals Processing EM-MM Metals & Mining
& Community
Security, Human Rights & Rights of Indigenous Peoples N/A SASB EM-EP-210a EM Extractives & Minerals Processing EM-EP Oil & Gas – Exploration & Production
Relations
Target 16.B
Promote and enforce non-discriminatory laws and policies for sustainable development.
Disclosures 16.B
Engagement,
Workforce Diversity & Inclusion N/A SASB CG-MR-330a CG Consumer Goods CG-MR Multiline and Specialty Retailers &
Diversity &
Distributors
Inclusion
Employee Diversity & Inclusion N/A SASB FN-AC-330a FN Financials FN-AC Asset Management & Custody Activities
Employee Diversity & Inclusion N/A SASB FN-IB-330a FN Financials FN-IB Investment Banking & Brokerage
Employee Recruitment, Development & Retention N/A SASB HC-BP-330a HC Health Care HC-BP Biotechnology & Pharmaceuticals
Employee Recruitment, Development & Retention N/A SASB HC-DY-330a HC Health Care HC-DY Health Care Delivery
Workforce Diversity & Engagement N/A SASB SV-PS-330a SV Services SV-PS Professional & Commercial Services
Employee Diversity & Inclusion N/A SASB TC-HW-330a TC Technology & Communications TC-HW Hardware
Employee Recruitment, Inclusion & Performance N/A SASB TC-IM-330a TC Technology & Communications TC-IM Internet Media & Services
Recruiting & Managing a Global & Skilled Workforce N/A SASB TC-SC-330a TC Technology & Communications TC-SC Semiconductors
Recruiting & Managing a Global, Diverse & Skilled Workforce N/A SASB TC-SI-330a TC Technology & Communications TC-SI Software & IT Services
527
SHIPS
ER A LS
TN GO
E
H
FO AR
T
.P
R
GOAL 17
SDG 17: Target 17.1
STRENGTHEN THE MEANS OF

IMPLEMENTATION AND REVITALIZE
THE GLOBAL PARTNERSHIP FOR
SUSTAINABLE DEVELOPMENT
Target 17.1
Strengthen domestic resource mobilization, including through international support to
developing countries, to improve domestic capacity for tax and other revenue collection
Sources
Examples of relevant UN Conventions and other UDHR, ICESCR, Doha Declaration, Delhi Declaration, Addis Ababa Action Agenda
and the SDGs
529
SDG 17: Target 17.1
Disclosures 17.1
Oil and Gas For oil and gas purchased from the state, or from third parties appointed by the state to sell N/A GRI 11: Oil and Gas Sector Oil & Gas
on their behalf, report: 2021 11.21.8
• volumes and types of oil and gas purchased;
• full names of the buying entity and the recipient of the payment;
• payments made for the purchase.
Tax a. A description of the approach to tax, including: N/A GRI 207-1

i. whether the organization has a tax strategy and, if so, a link to this strategy if publicly
available;
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;
iv. how the approach to tax is linked to the business and sustainable development
strategies of the organization.
i. the governance body or executive-level position within the organization accountable for
compliance with the tax strategy;
b. A description of the mechanisms for reporting concerns about unethical or unlawful
behavior and the organization’s integrity in relation to tax.
c. A description of the assurance process for disclosures on tax and, if applicable, a
reference to the assurance report, statement, or opinion.
a. A description of the approach to stakeholder engagement and management of N/A GRI 207-3
stakeholder concerns related to tax, including:
iii. the processes for collecting and considering the views and concerns of stakeholders,
including external stakeholders.
a. All tax jurisdictions where the entities included in the organization’s audited consolidated N/A GRI 207-4
financial statements, or in the financial information filed on public record, are resident for tax
purposes.
530
SDG 17: Target 17.1
Tax Payments to the Government N/A UNCTAD core SDGs

Payments to the Government N/A UNCTAD core SDGs

The reporting organization shall report the following information: N/A WEF Toward Common
Technology Amount of fines/penalties for data privacy-related incidents N/A Global Investors for Software & Services
governance Sustainable Development
related Metrics for
Corporate Reporting
Amount of fines/penalties paid for violating responsible technology development & use N/A Global Investors for Software & Services
principles Sustainable Development
related Metrics for
Corporate Reporting
531
SDG 17: Target 17.2
Target 17.2
Developed countries to implement fully their official development assistance
commitments, including the commitment by many developed countries to achieve the
target of 0.7 per cent of gross national income for official development assistance (ODA/
GNI) to developing countries and 0.15 to 0.20 per cent of ODA/GNI to least developed
countries; ODA providers are encouraged to consider setting a target to provide at least
0.20 per cent of ODA/GNI to least developed countries
532
SDG 17: Target 17.3
Target 17.3
Mobilize additional financial resources for developing countries from multiple sources
Sources
Examples of relevant UN Conventions and other UDHR, ICESCR, Doha Declaration, Delhi Declaration, Addis Ababa Action Agenda
and the SDGs
Disclosures 17.3
Product Design Incorporation of Environmental, Social, and Governance Factors in Investment Management & Advisory N/A SASB FN-AC-410a FN Financials FN-AC Asset
& Lifecycle Management & Custody
Banks
Incorporation of Environmental, Social, and Governance Factors in Investment Banking & Brokerage N/A SASB FN-IB-410a FN Financials FN-IB Investment Banking
Activities & Brokerage
Commodity Exchanges
Tax a. A description of the approach to tax, including: N/A GRI 207-1

organization.
i. the governance body or executive-level position within the organization accountable for compliance
with the tax strategy;
b. A description of the mechanisms for reporting concerns about unethical or unlawful behavior and the
organization’s integrity in relation to tax.
533
SDG 17: Target 17.3
Tax a. A description of the approach to stakeholder engagement and management of stakeholder concerns N/A GRI 207-3
related to tax, including:
a. All tax jurisdictions where the entities included in the organization’s audited consolidated financial N/A GRI 207-4
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.
The reporting organization shall report the following information: N/A WEF Toward Common
534
SDG 17: Target 17.4 / 17.5
Target 17.4
Assist developing countries in attaining long-term debt sustainability through coordinated
policies aimed at fostering debt financing, debt relief and debt restructuring, as
appropriate, and address the external debt of highly indebted poor countries to reduce
debt distress
Target 17.5
Adopt and implement investment promotion regimes for least developed countries
Sources
Examples of relevant UN Conventions and other UDHR, ICCPR, ICESCR, UNGP

and the SDGs
Disclosures 17.5
Product Design Incorporation of Environmental, Social, and Governance Factors in Investment Management N/A SASB FN-AC-410a FN Financials FN-AC Asset Management & Custody Activities
& Lifecycle & Advisory
Management
Incorporation of Environmental, Social, and Governance Factors in Credit Analysis N/A SASB FN-CB-410a FN Financials FN-CB Commercial Banks
Incorporation of Environmental, Social, and Governance Factors in Investment Banking & N/A SASB FN-IB-410a FN Financials FN-IB Investment Banking & Brokerage
Brokerage Activities
Promoting Transparent & Efficient Capital Markets N/A SASB FN-EX-410a FN Financials FN-EX Security & Commodity Exchanges
535
SDG 17: Target 17.6 / 17.7 / 17.8
Target 17.6
Enhance North-South, South-South and triangular regional and international cooperation
on and access to science, technology and innovation and enhance knowledge-sharing
on mutually agreed terms, including through improved coordination among existing
mechanisms, in particular at the United Nations level, and through a global technology
facilitation mechanism
Target 17.7
Promote the development, transfer, dissemination and diffusion of environmentally sound
technologies to developing countries on favourable terms, including on concessional and
preferential terms, as mutually agreed
Target 17.8
Fully operationalize the technology bank and science, technology and innovation capacity-
building mechanism for least developed countries by 2017 and enhance the use of
enabling technology, in particular information and communications technology
536
SDG 17: Target 17.9
Target 17.9
Enhance international support for implementing effective and targeted capacity-building
in developing countries to support national plans to implement all the Sustainable
Development Goals, including through North-South, South-South and triangular
cooperation
Sources
Examples of relevant UN Conventions and other UDHR, ICCPR, ICESCR

and the SDGs
Disclosures 17.9
Technology Number of current cyber security ‘vulnerabilities’ and their severity N/A Global Investors for Software & Services
related Metrics for
Corporate Reporting
537
SDG 17: Target 17.10 / 17.11 / 17.12

Target 17.10
Promote a universal, rules-based, open, non‑discriminatory and equitable multilateral
trading system under the World Trade Organization, including through the conclusion of
negotiations under its Doha Development Agenda
Target 17.11
Significantly increase the exports of developing countries, in particular with a view to
doubling the least developed countries’ share of global exports by 2020
Target 17.12
Realize timely implementation of duty-free and quota-free market access on a lasting
basis for all least developed countries, consistent with World Trade Organization
decisions, including by ensuring that preferential rules of origin applicable to imports from
least developed countries are transparent and simple, and contribute to facilitating market
access
538
SDG 17: Target 17.13 / 17.14 / 17.15
Target 17.13
Enhance global macroeconomic stability, including through policy coordination and policy
coherence
Target 17.14
Enhance policy coherence for sustainable development
Sources
Examples of relevant UN Conventions UDHR, ICCPR, ICESCR

Publications and other resources on 1, 12, 28, 45, 81, 99
Target 17.15
Respect each country’s policy space and leadership to establish and implement policies
for poverty eradication and sustainable development
539
SDG 17: Target 17.15 / 17.16
Target 17.16
Enhance the Global Partnership for Sustainable Development, complemented by multi-
stakeholder partnerships that mobilize and share knowledge, expertise, technology and
financial resources, to support the achievement of the Sustainable Development Goals in
all countries, in particular developing countries
Sources
Examples of relevant UN Conventions UDHR, ICESCR

Disclosures 17.16
Product Design Promoting Transparent & Efficient Capital Markets N/A SASB FN-EX-410a FN Financials FN-EX Security &
& Lifecycle Commodity Exchanges
Management
540
SDG 17: Target 17.7 / 17.8
Target 17.17
Encourage and promote effective public, public-private and civil society
partnerships, building on the experience and resourcing strategies of
partnerships
Sources
Examples of relevant UN Conventions and other Rio Declaration, Johannesburg Declaration

and the SDGs
IAEG-SDG indicators
Indicators Units
17.17.1 A
mount of United States dollars committed to public-private and civil society partnerships $USD
Target 17.18
By 2020, enhance capacity-building support to developing countries, including for
least developed countries and small island developing States, to increase significantly
the availability of high-quality, timely and reliable data disaggregated by income,
gender, age, race, ethnicity, migratory status, disability, geographic location and other
characteristics relevant in national contexts
541
Target 17.19
By 2030, build on existing initiatives to develop measurements of progress on sustainable
development that complement gross domestic product, and support statistical capacity-
building in developing countries
Possible relevant business actions to help achieve this target:

• Publicly disclosing corporate sustainability information and data and increasing accountability, transparency and data quality. Building monitoring
and reporting systems against international standards and commonly-agreed indicators.
• Supporting initiatives advocating the disclosure and use of sustainable development data.
Sources
Examples of relevant UN Conventions and other ICCPR, ICESCR

and the SDGs
Disclosures 17.19
Technology Number of current cyber security ‘vulnerabilities’ and their severity N/A Global Investors for Software & Services
related Metrics for
Corporate Reporting
542
E NDIC
PP E
S
Table of contents 1. Introductiont 2. SDG Targets for Business
Appendices
I. Cross-cutting principles
I. Cross-cutting principles relevant to this publication
There are some overarching considerations to keep in mind when reading actions and Respecting fundamental Human Rights
disclosures. Reporting on the SDGs should be firmly embedded within a broader set Human rights are rights inherent to all human beings and are all interrelated, interdependent,
of principles. and indivisible. Expectations for responsible business conduct include complying with laws and
regulations, respecting all internationally recognized human rights, including workers’ rights, and
The UN Global Compact Ten Principles protecting the environment and public health and safety. This responsibility to respect human
Meaningful progress on the SDGs requires meticulous approach, anchored in the UN Global rights includes throughout activities and business relationships.
Compact’s Ten Principles.5 Responsible business practices consistent with human rights, labor,
Categories of stakeholders that the organization gives particular attention to can include
the environment, and anti-corruption principles are themselves a contribution to meeting the
consumers, customers, employees and other workers, and local communities. They can also
SDGs, as this supports equal access to the conditions necessary for human development.
include individuals belonging to groups or populations that are considered to be at risk or
Principle-based business practices also create a strong foundation for other cutting-edge
vulnerable , such as children; human rights defenders; indigenous peoples; migrant workers
innovations, enabling companies to lead from a position of integrity.
and their families; national or ethnic, religious and linguistic minorities; persons who might be
discriminated against based on their sexual orientation, gender identity, gender expression, or
Material topics6 sex characteristics; persons with disabilities; or women.
An organization may identify numerous impacts on which to report, and organizations should
prioritize those topics that represent their most significant impacts on the economy, environment, Companies should have mechanisms in place to ensure they are meeting their responsibilities to
and people, including human rights-related impacts . Examples of material topics include anti- respect human rights, including policy commitments, human rights impact assessments, human
corruption, occupational health and safety, or water and effluents. A topic should not be solely rights due diligence processes, and remediation processes for adverse human rights impacts.
limited to impacts on the economy, the environment, or people, for it can cover impacts across all The UN Guiding Principles on Business and Human Rights are the basis for international reporting
three dimensions. frameworks and provide guidance for business on how to implement and report human rights
performance in their own operations as well as in their supply chains.
For example, an organization might determine that ‘water and effluents’ is a material topic based
on the impacts its water use has on ecosystems and local communities’ access to water. The GRI The GRI Universal Standards 2021 are based on expectations for responsible business conduct
Standards group impacts into topics, like ‘water and effluents’, to help organizations report set out in authoritative intergovernmental instruments, such as the Organisation for Economic
cohesively on multiple impacts that relate to the same topic. Co-operation and Development (OECD) Guidelines for Multinational Enterprises and the United
Nations (UN) Guiding Principles on Business and Human Rights. Information reported using the
The process of determining material topics is informed by the organization’s ongoing GRI Standards can help users assess whether an organization meets the expectations set out in
identification and assessment of impacts - conducted independently of the sustainability these instruments.
reporting process. Assessing the significance of impacts involves quantitative and qualitative
analysis. How significant an impact is will be specific to the organization and influenced by the
Accountability
sectors in which it operates as well as its business relationships, among other factors. In some
More broadly, companies should implement procedures for creating accountability and
instances, this may need a subjective decision. The organization should consult with relevant
transparency in their own operations, as well as in their business relationships and supply chains.
stakeholders to assess the significance of its impacts. The organization should also consult with
This includes impact assessment, stakeholder consultation, and due diligence. Transparency and
relevant internal or external experts.
accountability help ensure that negative impacts do not undermine positive contributions,
To help organizations select those SDGs targets that are most relevant to them, based on the therefore leading to improved SDG performance.7
assessment of the significance of impacts, GRI 2: Material Topics 2021 provides step-by-step
One area in which this is of vital importance is corruption. Although corruption is not addressed
guidance for organizations on how to determine material topics. Reporting organizations can then
in each narrative - if present, it will undermine performance on the targets.
select the appropriate disclosures, listed under each SDG target.
5. https://www.unglobalcompact.org/what-is-gc/mission/principles
6. For the definition of material topics, see Global Reporting Initiative (GRI). (2021). GRI Standards. Retrieved from: https://www.globalreporting.org/standards/
7. Refer to GRI 3: Material Topics 2021 for further information.
544
Appendices
I. Cross-cutting principles
Due diligence Navigation through available disclosures by theme

In the GRI Standards, due diligence refers to the process through which an organization The editorial team has tried to list all existing and established disclosures for each relevant target.
identifies, prevents, mitigates, and accounts for how it addresses its actual and potential For some targets, there are only a few disclosures. For others, the list is quite long, and some
negative impacts on the economy, environment, and people, including impacts on their human disclosures may be very similar to one another. To make it easier to navigate through these lists, a
rights. The organization should address potential negative impacts through prevention or business theme to each disclosure has been assigned.9 This means that a company can focus on
mitigation. It should address actual negative impacts through remediation in cases where the a subset of the indicator list, if only specific aspects of the target are relevant for them.
organization identifies it has caused or contributed to those impacts. Due diligence is elaborated
by the United Nations (UN) Guiding Principles on Business and Human Rights, the Organisation Mind the gaps: reporting on the management of material topics when
for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises indicators are not yet available
, and the OECD Due Diligence Guidance for Responsible Business Conduct More broadly, While this document offers indicators to use in SDG reporting, in some casesthere are
companies should use enforcement mechanisms and undertake due diligence reviews of their no existing and established disclosures available (i.e., there are gaps). In these instances,
own operations, as well as in their supply chains. This contributes to greater transparency and companies should, at a minimum, apply GRI 3 Material Topics 2021, to any material topic which
accountability and ultimately to improved SDG performance.8 lacks disclosures.
The SDGs are interconnected Language and definitions

The 17 SDGs are interconnected: actions which contribute to one of the SDG targets may also The language and definitions used in the narratives stem from the sources used or the
have a positive or negative impact on other targets. Likewise, some overarching issues can affect stakeholder input received. Wherever possible, the editorial team has tried to to ensure that
multiple targets. Therefore, organizations should take into consideration synergies, trade-offs the terms are used in the same way within individual narratives. For clarification on the context
between positive and negative impacts, negative interactions, and intended or unintended around specific language, please refer to the listed sources per narrative.
impacts the organization is involved in through its activities or as a result of its business
relationships. For example, there is a gender component to achieving many of the targets, not
just those under SDG 5 (Gender Equality) or SDG 10 (Reduced Inequalities).
8. Refer to GRI 3: Material Topics 2021 for further information.

9. Business themes are a more detailed categorization derived from the SDG Compass and adapted to the content of the current document. Each SDG target can relate to several business themes.
545
Appendices
II. Resources list
II. L
ist of publications and other resources that informed this publication
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549
Appendices
III. Selection criteria
III. C
riteria for selecting the disclosure and indicator sources
A limited number of disclosure and indicator sets was selected. The disclosures may be quantitative or qualitative, outcome-
oriented or process-oriented, entity-specific or related to the value chain.
The criteria listed in the table below were used to select the indicator sets. Criteria marked with (*) should be assessed on a case-
by-case basis. When several indicator sets meet all the criteria, those with the highest number of users were prioritized.
Organizational Background
1. The issuing organization provides publicly-available information about the development process of the reporting standard
2. The indicator set was developed using a collaborative, representative, robust, and transparent process; or developed in an inter-
governmental setting
3. The issuing organization is non-profit
4. The indicator was used in the SDG Compass (which used these same criteria at time of implementation in 2015)
Content
5. The indicator set offers indicators across all pillars of sustainable development. Issue-specific indicator sets may be selected when
relevant for addressing a particular sustainable development goal or target*
Applicability
6. The indicator set is generally applicable or country/region-specific, when relevant for addressing a particular sustainable
development goal or target*
7. The indicator set is applicable to all organizations or sector-specific, when relevant for addressing a particular sustainable
development goal or target*
Accessibility
8. The indicator set is available in English
9. The indicator set is available for free
Validity
10. The indicator set is current and in use
550
Appendices
IV. List of indicators
IV. List of disclosure and indicator sources considered
Sources of disclosures used here Other sources of business disclosures

• GRI Standards • The U.S. Cities SDG Index
• CEO Water Mandate’s Corporate Water Disclosure Guidelines • UNCTAD, Enhancing the role of reporting in attaining the Sustainable Development Goals:
Integration of environmental, social and governance information into company reporting
• The Women’s Empowerment Principles: Reporting on Progress (aligned with GRI G4)
(UNCTAD proposed core SDGs reporting indicators)
• UN Global Compact-Oxfam Poverty Footprint
• Quick guide to the Aichi Biodiversity Targets
• Understanding and Measuring Women’s Economic Empowerment, Definition, Framework
• Development of Guidance on Extended Producer Responsibility (EPR)
and Indicators
• Business Call to Action (BCtA) indicators
• WASH Pledge and Guiding Principles for Implementation
• Reporting Guidance on the 10th Principle against corruption, the UN Global Compact
• SASB
• Behind the Brands scorecard indicator
• WBA Gender Benchmark Methodology
• Inequality: An investor guide Social & Business Ethics, Kepler/Cheuvreux (Kepler/Cheuvreux
• AWS International Water Stewardship Standard
Inequality Footprint)
• WBCSD CTI indicators
• World Development Indicators, World Bank
• Ellen MacArthur Foundation MCI tool
• WHO Global Health Observatory indicator
• WEF Toward Common Metrics and Consistent Reporting of Sustainable Value Creation
• Global Innovation Index
• Culture of Health for Business (COH4B) framework by GRI and Robert Wood Johnson
• Global Rights Index, International Trade Union Confederation
• Quick Guide to Education Indicators for SDG 4
• Environmental Performance Index, Yale University
• UN Global Compact Communication on Progress
• Aquastat, Food and Agriculture Organisation
• Corporate Human Rights Benchmark Methodology 2021 - For the Apparel Industry
• Red List, IUCN
• Corporate Human Rights Benchmark Methodology 2021 - For the Agricultural
• AAAQ Framework Generic Indicator, the Danish Institute of Human Rights
Products Industry
• ILO Decent Work Indicators, International Labour Organisation
• Corporate Human Rights Benchmark Methodology 2021 - For the Apparel Industry
• The U.S. Cities SDG Index, UNSDSN (UNSDSN indicators)
• Corporate Human Rights Benchmark Methodology 2021 - For the Information and
Communications Technology Manufacturing Industry • IAEG-SDG Indicators
• Corporate Human Rights Benchmark Methodology 2021 - For the Automotive • International Integrated Reporting Council (IIRC)
Manufacturing Industry
• Task Force on Climate-Related Financial Disclosures (TCFD)
• UN Women Empowerment Principles and Indicators: Check if relevant to cross-check with the
• Natural Capital Protocol
gap analysis tool of UN Women
• Future-fit Business Framework
• UN Global Compact Communication on Progress, Advanced
• UN Statistical Commission, Report of the Inter-Agency and Expert Group on Sustainable
• UNCTAD core indicators
Development Goal Indicators (E/CN.3/2017/2), Annex III
• The U.S. Cities SDG Index
• CDP
551
Appendices
V. Relevant UN conventions
V. Examples of relevant UN Conventions and other internationally agreed

instruments
Abbreviation Instrument
1958 Agreement Agreement concerning the adoption of uniform technical prescriptions for wheeled vehicles, equipment and parts which can be fitted and/or be used on
wheeled vehicles and the conditions for reciprocal recognition of approvals granted on the basis of these prescriptions
1961 Single Convention Single Convention on Narcotic Drugs of 1961
1997 Agreement Agreement concerning the adoption of uniform conditions for periodical technical inspections of wheeled vehicles and the reciprocal recognition of such
inspections
1998 GTRs UN Global Technical Regulations (1998 Agreement)
A/HRC/RES/15/9 Resolution adopted by the Human Rights Council 15/9 Human rights and access to safe water and sanitation
A/RES/64/292 Resolution adopted by the General Assembly on 28 July 2010, 64/292. The human right to water and sanitation
Addis Ababa Action Agenda Financing for development
Aichi Biodiversity Targets Strategic Plan for Biodiversity 2011-2020, including Aichi Biodiversity Targets
Basel Convention Basel Convention: Control of Transboundary Movements of Hazardous Wastes and their Disposal, 1995
Beijing Declaration Beijing Declaration and Platform for Action, the Fourth World Conference on Women
CAT Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment
CBD Convention on Biological Diversity
CEDAW Convention on the Elimination of All Forms of Discrimination Against Women
CITES Convention on International Trade in Endangered Species of Wild Fauna and Flora, 1973
Convention against Discrimination in Education UNESCO Convention against Discrimination in Education
CRC Convention on the Rights of the Child
CRPD Convention on the Rights of Persons with Disabilities
CTOC United Nations Convention against Transnational Organized Crime
Cultural Property Convention on the Means of Prohibiting and Preventing the Illicit Import
Declaration of Alma-Ata Declaration of Alma-Ata, International Conference on Primary Health Care, Alma-Ata, USSR, 6-12, September 1978
Delhi Declaration Delhi Declaration of 4th BRICS Summit
DEVAW Declaration on the Elimination of Violence against Women
Doha Declaration International trade
Dublin Principles Dublin Statement on Water and Sustainable Development
FCTC WHO Framework Convention on Tobacco Control
Forest Principles Non-Legally Binding Authoritative Statement of Principles for a Global Consensus on the Management, Conservation and Sustainable Development of All
Types of Forests
Fundamental Principles and Rights at Work ILO Declaration on Fundamental Principles and Rights at Work and its Follow-up
552
Appendices
HR Council A/HRC/20/26 HR Council A/HRC/20/26: The right to benefit from scientific progress and its applications
ICCPR International Covenant on Civil and Political Rights
ICERD International Convention on the Elimination of All Forms of Racial Discrimination
ICESCR International Covenant on Economic, Social and Cultural Rights
ICPD 1994 International Conference on Population and Development (right to sexual and reproductive health)
ICRMW International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families
IHR International Health Regulations
ILO C029 Forced Labour Convention, 1930 (No. 29)
ILO C081 Labour Inspection Convention, 1947 (No. 81)
ILO C087 Freedom of Association and Protection of the Right to Organise Convention, 1948 (No. 87)
ILO C095 Protection of Wages Convention, 1949 (No. 95)
ILO C097 Migration for Employment Convention (revised), 1949 (No. 97)
ILO C098 Right to Organise and Collective Bargaining Convention, 1949 (No. 98)
ILO C100 Equal Remuneration Convention, 1951 (No. 100)
ILO C102 Social Security (Minimum Standards) Convention, 1952 (No. 102)
ILO C105 Abolition of Forced Labour Convention, 1957 (No. 105)
ILO C111 Discrimination (Employment and Occupation) Convention, 1958 (No. 111)
ILO C118 Equality of Treatment (Social Security) Convention, 1962 (No. 118)
ILO C121 Employment Injury Benefits Convention, 1964 (Schedule I amended in 1980) (No. 121)
ILO C122 Employment Policy Convention, 1964 (No. 122)
ILO C130 Medical Care and Sickness Benefits Convention, 1969 (No. 130)
ILO C131 Minimum Wage Fixing Convention, 1970 (No. 131)
ILO C135 Workers' Representatives Convention, 1971 (No. 135)
ILO C138 Minimum Age Convention, 1973 (No. 138)
ILO C142 Human Resources Development Convention, 1975 (No. 142)
ILO C143 Migrant Workers (Supplementary Provisions) Convention, 1975 (No. 143)
ILO C144 Tripartite Consultation (International Labour Standards) Convention, 1976 (No. 144)
ILO C146 Seafarers' Annual Leave with Pay Convention, 1976 (No. 146)
ILO C148 Working Environment (Air Pollution, Noise and Vibration) Convention, 1977 (No. 148)
ILO C154 Collective Bargaining Convention, 1981 (No. 154)
ILO C155 Occupational Safety and Health Convention, 1981 (No. 155)
ILO C156 Workers with Family Responsibilities Convention, 1981 (No 156)
553
Appendices
ILO C157 Maintenance of Social Security Rights Convention, 1982 (No. 157)
ILO C159 Vocational Rehabilitation and Employment (Disabled Persons) Convention, 1983 (No. 159)
ILO C161 Occupational Health Services Convention, 1985 (No. 161)
ILO C168 Employment Promotion and Protection against Unemployment Convention, 1988 (No. 168)
ILO C169 The Indigenous and Tribal Peoples Convention, 1989 (No. 169)
ILO C173 Protection of Workers' Claims (Employer's Insolvency) Convention, 1992 (No. 173)
ILO C174 Prevention of Major Industrial Accidents Convention, 1993 (No. 174)
ILO C182 Worst Forms of Child Labour Convention, 1999 (No. 182)
ILO C183 Maternity Protection Convention, 2000 (No. 183)
ILO C187 Promotional Framework for Occupational Safety and Health Convention, 2006 (No. 187)
ILO C189 Domestic Workers Convention, 2011 (No. 189)
ILO P029 Protocol of 2014 to the Forced Labour Convention, 1930
ILO R090 Equal Remuneration Recommendation, 1951 (No. 90)
ILO R111 Discrimination (Employment and Occupation) Recommendation, 1958 (No. 111)
ILO R115 Workers' Housing Recommendation, 1961 (No. 115)
ILO R116 Reduction of Hours of Work Recommendation, 1962 (No. 116)
ILO R122 Employment Policy Recommendation, 1964 (No. 122)
ILO R147 Occupational Cancer Recommendation, 1974 (No. 147)
ILO R156 Working Environment (Air Pollution, Noise and Vibration) Recommendation, 1977 (No. 156)
ILO R163 Collective Bargaining Recommendation, 1981 (No. 163)
ILO R164 Occupational Safety and Health Recommendation, 1981 (No. 164)
ILO R165 Workers with Family Responsibilities Recommendation, 1981 (No. 165)
ILO R169 Employment Policy (Supplementary Provisions) Recommendation, 1984 (No. 169)
ILO R171 Occupational Health Services Recommendation, 1985 (No. 171)
ILO R180 Protection of Workers' Claims (Employer's Insolvency) Recommendation, 1992 (No. 180)
ILO R181 Prevention of Major Industrial Accidents Recommendation, 1993 (No. 181)
ILO R189 Job Creation in Small and Medium-Sized Enterprises Recommendation, 1998 (No. 189)
ILO R190 Maternity Protection Recommendation, 2000 (No. 191)
ILO R191 Maternity Protection Recommendation, 2000 (No. 191)
ILO R194 List of Occupational Diseases Recommendation, 2002 (No. 194)
ILO R195 Human Resources Development Recommendation, 2004 (No. 195)
ILO R200 HIV and AIDS Recommendation, 2010 (No. 200)
554
Appendices
ILO R202 Social Protection Floors Recommendation, 2012 (No. 202)
ILO R203 Forced Labour (Supplementary Measures) Recommendation, 2014 (No. 203)
ILO Report IV Report IV Decent work in global supply chains, 105th Session, International Labour Conference
Johannesburg Declaration Johannesburg Declaration on Sustainable Development
Kyoto Protocol Kyoto Protocol to the United Nations Framework Convention on Climate Change, 1998
London Convention Convention on the Prevention of Marine Pollution by Dumping of Wastes and Other Matter, 1972
MAATM OECD Convention on Mutual Administrative Assistance in Tax Matters
Manado Ocean Declaration Manado Ocean Declaration
MARPOL International Convention for the Prevention of Pollution from Ships, 1973
MNE Declaration Tripartite declaration of principles concerning multinational enterprises and social policy
Montreal Protocol Montreal Protocol on Substances that Deplete the Ozone Layer, 1987
NAGOYA The Nagoya Protocol on Access to Genetic Resources and the Fair and Equitable Sharing of Benefits Arising from their Utilization to the Convention on
Biological Diversity
New Urban Agenda New Urban Agenda, 2016
OECD Anti-Bribery Convention Convention on Combating Bribery of Foreign Public Officials in International Business Transactions
OECD Model Tax Convention Model Tax Convention on Income and on Capital
Ottawa Charter Ottawa Charter for Health Promotion
Palermo Protocols Supplements to the United Nations Convention against Transnational Organized Crime, including: Protocol to Prevent, Suppress and Punish Trafficking in
Persons, Especially Women and Children, Protocol against the Smuggling of Migrants by Land, Sea and Air, and Protocol against the Illicit Manufacturing and
Trafficking in Firearms, Their Parts and Components and Ammunition
Paris Agreement Paris Agreement
Psychotropic Convention Convention on Psychotropic Substances of 1971
Ramsar Convention Convention on Wetlands of International Importance especially as Waterfowl Habitat, 1994
Refugees Convention The 1951 Refugee Convention
Revised GPA Revised Agreement on Government Procurement
Right to Food Guidelines Voluntary Guidelines to support the progressive realization of the right to adequate food in the context of national food security
Rio Declaration Rio declaration on Environment and development
Rome Declaration on Nutrition Rome Declaration on Nutrition, Second International Conference on Nutrition, Rome, 2014
Rome Declaration on World Food Security Rome Declaration on World Food Security, World Food Summit, Rome, 1996
Rotterdam Convention Rotterdam Convention on the Prior Informed Consent Procedure for Certain Hazardous Chemicals and Pesticides in International Trade
RS Convention on the Reduction of Statelessness
Sendai Framework Sendai Framework for Disaster Risk Reduction
SSP Convention relating to the Status of Stateless Persons
Stockholm Convention Stockholm Convention on Persistent Organic Pollutants
555
Appendices
The FATF Recommendations International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation: The FATF Recommendations
The Monterrey Consensus Financing for development
Trafficking Convention 1949 Convention for the Suppression of the Traffic in Persons and of the Exploitation of the Prostitution of Others
UDCD Universal Declaration on Cultural Diversity
UDHR Universal Declaration of Human Rights
UNCAC United Nations Convention against Corruption
UNCCD United Nations Convention to Combat Desertification in those Countries Experiencing Serious Drought and/or Desertification, Particularly in Africa, 1994
UNCLOS United Nations Convention on the Law of the Sea, 1982
UNDRIP United Nations Declaration on the Rights of Indigenous Peoples
UNESCO Cultural Diversity Convention Convention on the Protection and Promotion of the Diversity of Cultural Expressions
UNESCO EFA UNESCO World Declaration on Education for All & Dakar Framework
UNFCCC United Nations Framework Convention on Climate Change
UNGP United Nations Guiding Principles on Business and Human Rights
Wagani Convention The Convention to Ban the Importation into Forum Island Countries of Hazardous and Radioactive Wastes and to Control the Transboundary Movement and
Management of Hazardous Wastes within the South Pacific Region.
Water Convention Convention on the Protection and Use of Transboundary Watercourses and International Lakes
WHO/OCH/94.1 WHO Occupational Health for All Declaration
World Heritage Convention Convention Concerning the Protection of the World Cultural and Natural Heritage, 1972
Youth Forum Declaration 2016 Pre-Human Rights Council (HRC) Youth Forum Declaration by World YWCA, 32nd HRC Session, 2016
556
Appendices
VI. Contributors
VI. Contributors and acknowledgements

Business Reporting on the SDGs: An Analysis of Goals and Targets is a key deliverable of the Disclaimer:
partnership between GRI and the UN Global Compact. This updated version of the publication, This publication is released by GRI and the UN Global Compact. It has been prepared for
launched in July 2022, is the result of a collective effort involving many colleagues from GRI, the general guidance on matters of interest only and does not constitute professional advice.
UN Global Compact and other entities including: No representation or warranty (express or implied) is given as to the accuracy or completeness of
the information contained in this publication, and, to the extent permitted by law, GRI and the UN
GRI:
Global Compact, their members (if applicable), employees and agents do not accept or assume
Peter Paul van de Wijs, Camila Corradi Bracco, Tabitha Bailey, Aliona Tency-Roshmendilo, Daria
any liability, responsibility or duty of care for any consequence of you or anyone else acting, or
Levina, Mariona Isnard, Tina Nybo Jensen.
refraining to act, in reliance on the information contained in this publication or for any decision
UN Global Compact: based on it.
Bernhard Frey
The partners also greatly appreciate the financial support of SIDA – the Swedish International
DP research & Consulting: Development Agency.
Daniel Petrovics
This updated version builds on the previous version launched in 2017, which incorporated
input from a multi-stakeholder advisory committee and a variety of stakeholders comprising
business (including SMEs), academia, international institutions, national statistical offices,
governments, civil society, investors, data users, , and regional presences of GRI and the UN
Global Compact organizations worldwide. GRI and the UN Global Compact would like to thank
the many individuals, companies and organizations that provided valuable feedback which
shaped this deliverable in 2017 and laid the foundation for this publication. For the complete list
of acknowledgements, please visit Business Reporting on the SDGs: An Analysis of the Goals
and Targets (2017).
About the United Nations Global Compact

As a special initiative of the UN Secretary-General, the United Nations Global Compact is a
call to companies everywhere to align their operations and strategies with Ten Principles in the
areas of human rights, labor, environment and anti-corruption. Its ambition is to accelerate and
scale the global collective impact of business by upholding the Ten Principles and delivering the
Sustainable Development Goals through accountable companies and ecosystems that enable
change. With more than 15,000 companies and 3,000 non-business signatories based in more
than 160 countries as well as 69 Local Networks, the UN Global Compact is the world’s largest
corporate sustainability initiative, uniting business for a better world.
For more information, follow @globalcompact on social media and visit our website at
unglobalcompact.org
About GRI
GRI is the independent, international organization that helps businesses and other organizations
take responsibility for their impacts, by providing the global common language to report those
impacts. The GRI Standards are developed through a multi-stakeholder process and made
available as a free public good.
More information can be found at www.globalreporting.org
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528 SDG 17: PARTNERSHIPS APPENDICES

SDG 1: Target 1.1

SUSTAINABLE DEVELOPMENT GOAL 1:

END POVERTY IN ALL ITS

SDG 1: Target 1.1

Tax Payments to Government N/A UNCTAD core SDGs reporting indicators

a. A description of the approach to tax, including: N/A GRI 207-1

SDG 1: Target 1.1

SDG 1: Target 1.2

Selling Practices N/A SASB FN-CF-270a FN Financials FN-CF Consumer Finance

Discriminatory Lending N/A SASB FN-MF-270b FN Financials FN-MF Mortgage Finance

Lending Practices N/A SASB FN-MF-270a FN Financials FN-MF Mortgage Finance

SDG 1: Target 1.2

SDG 1: Target 1.2

SDG 1: Target 1.2

SDG 1: Target 1.2

Labor Conditions N/A SASB TC-ES-320a TC Technology & TC-ES Electronic

Labor Practices N/A SASB TC-ES-310a TC Technology & TC-ES Electronic

Labor Practices N/A SASB TR-CL-310a TR Transportation TR-CL Cruise Lines

SDG 1: Target 1.2

SDG 1: Target 1.3

SDG 1: Target 1.3

Payments to Government N/A UNCTAD core SDGs

a. A description of the approach to tax, including: N/A GRI 207-1

SDG 1: Target 1.3

SDG 1: Target 1.4

SDG 1: Target 1.4

Providing financial literacy resources Example metrics: Culture of Health for

SDG 1: Target 1.4

SDG 1: Target 1.4

Eviction rate (%) N/A Global Investors for Residential

SDG 1: Target 1.4

Discriminatory Lending N/A SASB FN-MF-270b FN Financials FN-MF Mortgage Finance

Lending Practices N/A SASB FN-MF-270a FN Financials FN-MF Mortgage Finance

SDG 1: Target 1.4

E1,1, For each environmental policy, is it: N/A UN Global Compact -

SDG 1: Target 1.5

SDG 1: Target 1.5

SDG 1: Target 1.5

SDG 2: Target 1.A

SDG 2: Target 1.B

Discriminatory Lending N/A SASB FN-MF-270b FN Financials FN-MF Mortgage Finance

Lending Practices N/A SASB FN-MF-270a FN Financials FN-MF Mortgage Finance

SDG 2: Target 2.1

SUSTAINABLE DEVELOPMENT GOAL 2:

END HUNGER, ACHIEVE FOOD

SDG 2: Target 2.1

SDG 2: Target 2.1

SDG 2: Target 2.2

SDG 2: Target 2.3

SDG 2: Target 2.3

SDG 2: Target 2.3

SDG 2: Target 2.3

SDG 2: Target 2.4

E1,1, For each environmental policy, is it: N/A UN Global Compact -

SDG 2: Target 2.4

SDG 2: Target 2.4

528 SDG 17: PARTNERSHIPS APPENDICES