GRI Index
Wacker Chemie AG has reported on the information given in this GRI content index for the period January 1, 2023 to December 31, 2023, with reference to the GRI Standards. GRI 1: Foundation 2021 was used to compile this report. We use this content index to refer to GRI indicators that are mentioned in the various sections of this report.
We report on those measures we use to implement the principles of the UN Global Compact and to contribute toward the UN Sustainable Development Goals (SDGs). We use this content index to refer to topics of relevance to the Global Compact and SDGs.
GRI 1: Foundation (2021)
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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Applicable GRI sector standards. |
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There is no sector standard available. |
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GRI 2: General Disclosures (2021)
The Organization and its Reporting Practices
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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2-1 |
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Organizational details |
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2-2 |
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Entities included in the organization’s sustainability reporting |
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2-3 |
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Reporting period, frequency and contact point |
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2-4 |
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Restatements of information |
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There were no retroactive restatements of information in the reporting year. |
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2-5 |
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External assurance |
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Activities and Workers
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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2-6 |
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Activities, value chain and other business relationships |
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Information on the WACKER Group |
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2-7 |
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Employees |
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Employment Structure, Compensation and Social Benefits |
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8.5, 10.3 |
2-8 |
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Workers who are not employees |
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8.5 |
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Governance
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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2-9 |
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Governance structure and composition |
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5.5, 16.7 |
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2-10 |
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Nomination and selection of the highest governance body |
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5.5, 16.7 |
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2-11 |
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Chair of the highest governance body |
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16.6 |
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2-12 |
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Role of the highest governance body in overseeing the management of impacts |
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16.7 |
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2-13 |
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Delegation of responsibility for managing impacts |
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Management |
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2-14 |
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Role of the highest governance body in sustainability reporting |
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2-15 |
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Conflicts of interest |
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2-16 |
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Communication of critical concerns |
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2-17 |
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Collective knowledge of the highest governance body |
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2-18 |
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Evaluation of the performance of the highest governance body |
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2-19 |
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Remuneration policies |
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2-20 |
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Process to determine remuneration |
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2-21 |
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Annual total compensation ratio |
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Strategy, Policies and Practicies
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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2-22 |
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Statement on sustainable development strategy |
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2-23 |
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Policy commitments |
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Principles and Goals |
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7, 10 |
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16.3 |
2-24 |
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Embedding policy commitments |
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2-25 |
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Processes to remediate negative impacts |
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Controlling Instruments |
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2-26 |
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Mechanisms for seeking advice and raising concerns |
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16.3 |
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2-27 |
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Compliance with laws and regulations |
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2-28 |
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Membership associations |
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Stakeholder Engagement
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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2-29 |
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Approach to stakeholder engagement |
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Information on the WACKER Group |
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2-30 |
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Collective bargaining agreements |
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3 |
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8.8 |
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GRI 3: Material Topics (2021)
Material Topics
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-1 |
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Process to determine material topics |
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3-2 |
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List of material topics |
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3-3 |
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Management of material topics |
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GRI 201: Economic Performance (2016)
GRI 200: Economic
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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Annual Report 2023: Business Model of the Group |
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201-1 |
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Direct economic value generated and distributed |
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Annual Report 2023: Statement of Income |
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8.1, 8.2, 9.1, 9.4, 9.5 |
201-3 |
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Defined benefit plan obligations and other retirement plans |
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Annual Report 2023: Notes of the WACKER Group – Notes to the Statement of Financial Position |
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GRI 203: Indirect Economic Impacts (2016)
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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203-1 |
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Infrastructure investments and services supported |
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5.4, 9.1, 9.4, 11.2 |
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203-2 |
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Significant indirect economic impacts |
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1.2, 1.4, 3.8, 8.2, 8.3, 8.5 |
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GRI 205: Anti-Corruption (2016)
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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205-1 |
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Operations assessed for risks related to corruption |
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10 |
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16.5 |
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205-2 |
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Communication and training about anti-corruption policies and procedures |
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10 |
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16.5 |
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205-3 |
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Confirmed incidents of corruption and actions taken |
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10 |
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16.5 |
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GRI 300: Environmental
GRI 301: Materials (2016)
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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Production/Environmental Protection |
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301-2 |
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Recycled input materials used |
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8 |
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8.4, 12.2, 12.5 |
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GRI 302: Energy (2016)
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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Production/Environmental Protection |
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302-1 |
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Energy consumption within the organization |
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7, 8 |
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7.2, 7.3, 8.4, 12.2, 13.1 |
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302-4 |
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Reduction of energy consumption |
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8, 9 |
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7.3, 8.4, 12.2, 13.1 |
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GRI 303: Water and Effluents (2018)
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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303-1 |
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Management approach: Interactions with water as a shared resource |
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6.3, 6.4, 6.a, 6.b, 12.4 |
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303-3 |
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Water withdrawal |
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6.4 |
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303-4 |
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Water discharge |
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6.3 |
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GRI 304: Biodiversity (2016)
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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Nature Conservation |
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7 |
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304-1 |
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Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas |
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6.6, 14.2, 15.1, 15.5 |
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304-2 |
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Significant impacts of activities, products, and services on biodiversity |
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6.6, 14.2, 15.1, 15.5 |
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304-3 |
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Habitats protected or restored |
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8 |
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6.6, 14.2, 15.1, 15.5 |
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GRI 305: Emissions (2016)
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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Production/Environmental Protection |
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8 |
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305-1 |
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Direct (Scope 1) GHG emissions |
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7, 8 |
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3.9, 12.4, 13.1, 14.3, 15.2 |
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305-2 |
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Energy indirect (Scope 2) GHG emissions |
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7, 8 |
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3.9, 12.4, 13.1, 14.3, 15.2 |
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305-3 |
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Other indirect (Scope 3) GHG emissions |
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7, 8 |
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3.9, 12.4, 13.1, 14.3, 15.2 |
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305-7 |
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Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions |
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7, 8 |
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3.9, 12.4, 14.3, 15.2 |
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GRI 306: Waste (2020)
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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306-1 |
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Management approach: Waste generation and significant waste-related impacts |
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8, 9 |
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3.9, 6.3, 6.6, 11.6, 12.4, 12.5 |
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306-2 |
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Management approach: Management of significant waste-related impacts |
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8, 9 |
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3.9, 6.3, 8.4, 11.6, 12.4, 12.5 |
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306-3 |
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Waste generated |
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8, 9 |
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3.9, 6.6, 11.6, 12.4, 12.5, 15.1 |
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306-4 |
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Waste diverted from disposal |
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8, 9 |
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3.9, 11.6, 12.4, 12.5 |
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306-5 |
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Waste directed to disposal |
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8, 9 |
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11.6, 12.4, 12.5, 15.1, 3.9, 6.6 |
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GRI 308: Supplier Environmental Assessment (2016)
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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308-2 |
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Negative environmental impacts in the supply chain and actions taken |
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7 |
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GRI 400: Social
GRI 401: Employment (2016)
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Disclosures |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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401-1 |
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New employee hires and employee turnover |
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6 |
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5.1, 8.5, 8.6, 10.3 |
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GRI 402: Labor/Management Relations (2016)
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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402-1 |
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Minimum notice periods regarding operational changes |
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3 |
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8.8 |
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GRI 403: Occupational Health and Safety (2018)
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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403-1 |
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Management approach: Occupational health and safety management system |
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8.8 |
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403-2 |
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Management approach: Hazard identification, risk assessment, and incident investigation |
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8.8 |
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403-3 |
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Management approach: Occupational health services |
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8.8 |
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403-4 |
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Management approach: Worker participation, consultation, and communication on occupational health and safety |
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8.8, 16.7 |
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403-5 |
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Management approach: Worker training on occupational health and safety |
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8.8 |
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403-6 |
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Management approach: Promotion of worker health |
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403-7 |
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Management approach: Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
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8.8 |
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403-9 |
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Work-related injuries |
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3.6, 3.9, 8.8, 16.1 |
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GRI 404: Training and Education (2016)
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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404-3 |
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Percentage of employees receiving regular performance and career development reviews |
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6 |
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5.1, 8.5, 10.3 |
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GRI 405: Diversity and Equal Opportunity (2016)
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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405-1 |
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Diversity of governance bodies and employees |
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6 |
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5.1, 5.5, 8.5 |
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GRI 406: Non-Discrimination (2016)
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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406-1 |
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Incidents of discrimination and corrective actions taken |
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We do record discrimination cases within the Compliance Reports to the Executive Board |
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6 |
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5.1, 8.8 |
GRI 407: Freedom of Association and Collective Bargaining (2016)
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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407-1 |
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Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
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Employee Representation |
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3 |
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8.8 |
GRI 413: Local Communities (2016)
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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413-1 |
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Operations with local community engagement, impact assessments, and development programs |
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413-2 |
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Operations with significant actual and potential negative impacts on local communities |
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1 |
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1.4, 2.3 |
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GRI 414: Supplier Social Assessment (2016)
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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414-2 |
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Negative social impacts in the supply chain and actions taken |
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Processes and Tools |
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1, 2 |
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5.2, 8.8, 16.1 |
GRI 416: Customer Health and Safety (2016)
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Disclosures |
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Link |
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Global Compact Principles |
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Sustainable Development Goals (SDG) |
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3-3 |
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Management of material topics |
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|
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416-1 |
|
Assessment of the health and safety impacts of product and service categories |
|
|
|
|
|
|
GRI 417: Marketing and Labeling (2016)
|
|
|
|
|
|
|
|
|
Disclosures |
|
Link |
|
Global Compact Principles |
|
Sustainable Development Goals (SDG) |
||
|---|---|---|---|---|---|---|---|---|
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|
|
|
|
|
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3-3 |
|
Management of material topics |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
417-1 |
|
Requirements for product and service information and labeling |
|
|
|
|
12.8 |
|
GRI 418: Customer Privacy (2016)
|
|
|
|
|
|
|
|
|
Disclosures |
|
Link |
|
Global Compact Principles |
|
Sustainable Development Goals (SDG) |
||
|---|---|---|---|---|---|---|---|---|
|
|
|
|
|
|
|
|
|
3-3 |
|
Management of material topics |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
418-1 |
|
Substantiated complaints concerning breaches of customer privacy and losses of customer data |
|
|
|
|
16.3, 16.10 |
|
