Appendix
160
Governance
Indicators and Description
Status
Corresponding
Section
Note
G4-34*
Report the governance structure of the organization, including committees of the highest governance body.
Identify any committees responsible for decision-making on economic, environmental and social impacts.
●
CH3.1.1/P.27
G4-35
Report the process for delegating authority for economic, environmental and social topics from the highest
governance body to senior executives and other employees.
●
CH3.2.1/P.31
G4-36
Report whether the organization has appointed an executive-level position or positions with responsibility
for economic, environmental and social topics, and whether post holders report directly to the highest
governance body.
●
CH3.2.1/P.31
G4-37
Report processes for consultation between stakeholders and the highest governance body on economic,
environmental and social topics.
●
CH3.2.1/P.32
G4-38
Report the composition of the highest governance body and its committees.
●
CH3.1.2/P.29
G4-39
Report whether the Chair of the highest governance body is also an executive officer.
●
CH3.1.1/P.28
Report profile
Indicators and Description
Status
Corresponding
Section
Note
G4-28*
Reporting period (such as fiscal or calendar year) for information provided.
●
CH0.1/P.4
G4-29*
Date of most recent previous report.
●
CH0.1/P.3
G4-30*
Reporting cycle
●
CH0.1/P.3
G4-31*
Provide the contact point for questions regarding the report or its contents.
●
CH0.1/P.4
G4-32*
a. Report the ‘in accordance’ option the organization has chosen.
b. Report the GRI Content Index for the chosen option
c. Report the reference to the External Assurance Report.
●
CH0.1/P.4
G4-33*
a. Report the organization’s policy and current practice with regard to seeking external assurance for the
report.
b. If not included in the assurance report accompanying the sustainability report, report the scope and basis
of any external assurance provided.
c. Report the relationship between the organization and the assurance providers.
d. Report whether the highest governance body or senior executives are involved in seeking assurance for
the organization’s sustainability report.
●
CH0.1/P.4
