Appendix
161
Governance
Indicators and Description
Status
Corresponding
Section
Note
G4-40
Report the nomination and selection processes for the highest governance body and its committees, and
the criteria used for nominating and selecting highest governance body members.
●
CH3.1/P.27
G4-41
Report processes for the highest governance body to ensure conflicts of interest are avoided and
managed.
●
CH3.1.2/P.29
G4-42
Report the highest governance body’s and senior executives’ roles in the development, approval, and
updating of the organization’s purpose, value or mission statements, strategies, policies, and goals related
to economic, environmental and social impacts.
●
CH3.2.1/P.31
G4-43
Report the measures taken to develop and enhance the highest governance body’s collective knowledge
of economic, environmental and social topics.
●
CH3.2.1/P.31
G4-44
a. Report the processes for evaluation of the highest governance body’s performance with respect to
governance of economic, environmental and social topics.
b. Report actions taken in response to evaluation of the highest governance body’s performance with
respect to governance of economic, environmental and social topics, including, as a minimum, changes
in membership and organizational practice.
●
CH3.2.1/P.31
G4-45
a. Report the highest governance body’s role in the identification and management of economic,
environmental and social impacts, risks, and opportunities.
b. Report whether stakeholder consultation is used to support the highest governance body’s identification
and management of economic, environmental and social impacts, risks, and opportunities.
●
CH3.2.1/P.31
G4-46
Report the highest governance body’s role in reviewing the effectiveness of the organization’s risk
management processes for economic, environmental and social topics.
●
CH3.2.1/P.31
G4-47
Report the frequency of the highest governance body’s review of economic, environmental and social
impacts, risks, and opportunities.
●
CH3.2.1/P.31
G4-48
Report the highest committee or position that formally reviews and approves the organization’s
sustainability report and ensures that all material Aspects are covered.
●
CH3.2.1/P.31
G4-49
Report the process for communicating critical concerns to the highest governance body.
●
CH3.4/P.37
G4-50
Report the nature and total number of critical concerns that were communicated to the highest governance
body and the mechanism(s) used to address and resolve them.
●
CH3.1.1/P.27
G4-51
a. Report the remuneration policies for the highest governance body and senior executives for the below
types of remuneration.
b. Report how performance criteria in the remuneration policy relate to the highest governance body’s and
senior executives’ economic, environmental and social objectives.
●
CH3.1.1/P.27
