Appendix
175
Material Aspects
Names of Entities
Description
Outside the Organization
Fully
Disclosed
Economic Performance
G4-EC1 Direct economic value generated and distributed
G4-EC2 Financial implications and other risks and opportunities for the organization's activities due to climate change.
3
G4-EC3 Coverage of the organization's defined benefit plan obligations.
G4-EC4 Financial assistance received from government.
Market Presence
G4-EC5 Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation.
G4-EC6 Proportion of senior management hired from the local community at significant locations of operation.
Indirect Economic Impacts
G4-EC7 Development and impact of infrastructure investments and services provided.
G4-EC8 Significant indirect economic impacts, including the extent of impacts.
Procurement Practice
G4-EC9 Proportion of spending on local suppliers at significant locations of operation.
Material
G4-EN1 Materials used by weight or volume.
G4-EN2 Percentage of materials used that are recycled input materials.
Energy
G4-EN3 Energy consumption within the organization
G4-EN4 Energy consumption outside of the organization
G4-EN5 Energy intensity
G4-EN6 Reduction of energy consumption
G4-EN7 Development and impact of infrastructure investments and services supported
Water
Boundaries of Material Aspects
G4-EN8 Total water withdrawal by source
G4-EN9 Water sources significantly affected by withdrawal of water
G4-EN10 Percentage and total volume of water recycled and reused
G4-EN11 Operation sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.
G4-EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.
G4-EN13 Habitats protected or restored.
G4-EN14 Total number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.
Emissions
G4-EN15 Direct greenhouse gas (GHG) emissions (Scope 1)
G4-EN16 Energy indirect greenhouse gas (GHG) emissions (Scope 2)
G4-EN17 Other indirect greenhouse gas emissions (Scope 3)
G4-EN18 Greenhouse gas (GHG) emissions intensity
G4-EN19 Reduction of greenhouse gas (GHG) emissions
G4-EN20 Emissions of ozone-depleting substances (ODS)
G4-EN21 NOx, SOx, and other significant air emissions
Effluents and Waste
G4-EN22 Total water discharge by quality and destination
G4-EN23 Total weight of waste by type and disposal method
G4-EN24 Total number and volume of significant spills
G4-EN25 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of
transported waste shipped internationally.
G4-EN26 Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the organization's discharges of water and runoff.
Products and Services
G4-EN27 Extent of impact mitigation of environmental impacts of products and services.
G4-EN28 Percentage of products sold and their packaging materials that are reclaimed by category.
Compliance
G4-EN29 Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations.
Within the
Organization
CTCI
Government
Suppliers
(Subcon-
tractors)
Community Investors
Clients
Boundaries of Material Aspects
G4-EN13 Habitats protected or restored.
G4-EN14 Total number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.
Emissions
G4-EN15 Direct greenhouse gas (GHG) emissions (Scope 1)
G4-EN16 Energy indirect greenhouse gas (GHG) emissions (Scope 2)
G4-EN17 Other indirect greenhouse gas emissions (Scope 3)
G4-EN18 Greenhouse gas (GHG) emissions intensity
G4-EN19 Reduction of greenhouse gas (GHG) emissions
G4-EN20 Emissions of ozone-depleting substances (ODS)
G4-EN21 NOx, SOx, and other significant air emissions
Effluents and Waste
N22 Total water disch rg by qu lity
e tination
N 3 Total we ght of waste by type and disposal method
N24 Total number and volume of ignificant spills
- N25 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of
transported waste shipped internationally.
N26 Identi y, size, protected status, and biodiversity value f water bodies and related habitats significa tly affected by the organization's discharges of water and runoff.
Products and Services
G4-EN27 Extent of impact mitigation of environmental impacts of products and services.
G4-EN28 Percentage of products sold and their packaging materials that are reclaimed by category.
Compliance
4- 29 Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations.
Transport
G4-EN30 Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the
workforce.
Overall
31Total environ ental protection expenditures a d investments by type.
Supplier Environmental Assessment
32 P centage of new suppliers that were screened using environmental criteria.
G4-EN33 Significant actual and potential negative environmental impacts in the supply chain and actions taken
Environmental Grievance
Mechanisms
G4-EN34 Number of grievances about environmental impacts filed, addressed, and resolved through
formal grievance mechanisms.
Employment
G4-LA1 Total number and rates of new employee hires and employee turnover by age group, gender, and region.
G4-LA2 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation.
G4-LA3 Return to work and retention rates after parental leave, by gender.
Labor/Managemnet Relations
G4-LA4 Minimum notice periods regarding operational changes, including whether these are specified in collective agreements.
Occupational Health and Safety
4-LA5 Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and
safety programs.
G4-LA6T ype of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities by region and by gender.
G4-LA7 Workers with high incidence or high risk of diseases related to their occupation.
G4-LA8 Health and safety topics covered in formal agreements with trade unions.
Training and Education
G4-LA9 Average hours of training per year per employee by gender and by employee category.
-LA 0 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.
G4-LA11 Percentage of employees receiving regular performance and career development reviews by gender and by employee category.
Diversity and Equal Opportunity
4-LA12 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other
indicators of diversity
Equal Remuneration for Woemn
and Men
LA13 Ra io of basic sal y and remuneration of women to men by employee category, by significant locations of operation.
Supplier Assessment for Labor
Practices
LA14 Percenta e of new suppliers that were screened using labor practices criteria.
LA15 Number of g ievances about labor practices filed, addressed, and resolved through formal grievance mechanisms.
Labor Practices Grievance
Mechanisms
G4-LA16 Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms.
Investment
G4-HR1 Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening.
G4-HR2 Total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of
employees trained.
Non-discrimination
G4-HR3 Total number of incidents of discrimination and corrective actions taken.
Freedom of Association and
G4-HR4 Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures
