| Organizational details | 2-1 | The organization shall:
a. report its legal name;
b. report its nature of ownership and legal form;
c. report the location of its headquarters;
d. report its countries of operation. | | |
| Entities included in the organization’s sustainability reporting | 2-2 | The organization shall:
a. list all its entities included in its sustainability reporting;
b. if the organization has audited consolidated financial statements or financial information filed on public record, specify the differences between the list of entities included in its financial reporting and the list included in its sustainability reporting;
c. if the organization consists of multiple entities, explain the approach used for consolidating the information, including:
i. whether the approach involves adjustments to information for minority interests;
ii. how the approach takes into account mergers, acquisitions, and disposal of
entities or parts of entities;
iii. whether and how the approach differs across the disclosures in this Standard and
across material topics. | | |
| Reporting period, frequency and contact point | 2-3 | The organization shall:
a. specify the reporting period for, and the frequency of, its sustainability reporting;
b. specify the reporting period for its financial reporting and, if it does not align with the period for its sustainability reporting, explain the reason for this;
c. report the publication date of the report or reported information;
d. specify the contact point for questions about the report or reported information. | | |
| Restatements of information | 2-4 | The organization shall:
a. report restatements of information made from previous reporting periods and explain:
i. the reasons for the restatements;
ii. the effect of the restatements. | There have been minor restatements of information. This has been highlighted where relevant continuously throughout the report. | |
| External assurance | 2-5 | The organization shall:
a. describe its policy and practice for seeking external assurance, including whether and how the highest governance body and senior executives are involved;
b. if the organization’s sustainability reporting has been externally assured:
i. provide a link or reference to the external assurance report(s) or assurance statement(s);
ii. describe what has been assured and on what basis, including the assurance standards used, the level of assurance obtained, and any limitations of the assurance process;
iii. describe the relationship between the organization and the assurance provider. | As of today, our stakeholder do not require a third-party verification of the report other than the financial data regulated by the Norwegian Law. However, in line with the GRI reporting principles, Reitan Eiendom has ensured that the report is verifiable if requested. | |
| Activities, value chain and other business relationships | 2-6 | The organization shall:
a. report the sector(s) in which it is active;
b. describe its value chain, including:
i. the organization’s activities, products, services, and markets served;
ii. the organization’s supply chain;
iii. the entities downstream from the organization and their activities;
c. report other relevant business relationships;
d. describe significant changes in 2-6-a, 2-6-b, and 2-6-c compared to the previous reporting period. | | |
| Employees | 2-7 | The organization shall:
a. report the total number of employees, and a breakdown of this total by gender and by region;
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;
c. describe the methodologies and assumptions used to compile the data, including whether the numbers are reported:
i. in head count, full-time equivalent (FTE), or using another methodology;
ii. at the end of the reporting period, as an average across the reporting period, or
using another methodology;
d. report contextual information necessary to understand the data reported under 2-7-a and 2-7-b;
e. describe significant fluctuations in the number of employees during the reporting period and between reporting periods. | | |
| Workers who are not employees | 2-8 | The organization shall:
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;
b. describe the methodologies and assumptions used to compile the data, including whether the number of workers who are not employees is reported:
i. in head count, full-time equivalent (FTE), or using another methodology;
ii. at the end of the reporting period, as an average across the reporting period, or
using another methodology;
c. describe significant fluctuations in the number of workers who are not employees during the reporting period and between reporting periods. | | |
| Governance structure and composition | 2-9 | The organization shall:
a. describe its governance structure, including committees of the highest governance body;
b. list the committees of the highest governance body that are responsible for decision- making on and overseeing the management of the organization’s impacts on the economy, environment, and people;
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. | | |
| Nomination and selection of the highest governance body | 2-10 | The organization shall:
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. | | |
| Chair of the highest governance body | 2-11 | The organization shall:
a. report whether the chair of the highest governance body is also a senior executive in the 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. | | |
| Role of the highest governance body in overseeing the management of impacts | 2-12 | The organization shall:
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. | | |
| Delegation of responsibility for managing impacts | 2-13 | The organization shall:
a. describe how the highest governance body delegates responsibility for managing the organization’s impacts on the economy, environment, and people, including:
i. whether it has appointed any senior executives with responsibility for the management of impacts;
ii. whether it has delegated responsibility for the management of impacts to other employees;
b. describe the process and frequency for senior executives or other employees to report back to the highest governance body on the management of the organization’s impacts on the economy, environment, and people. | | |
| Role of the highest governance body in sustainability reporting | 2-14 | The organization shall:
a. report whether the highest governance body is responsible for reviewing and approving the reported information, including the organization’s material topics, and if so, describe the process for reviewing and approving the information;
b. if the highest governance body is not responsible for reviewing and approving the reported information, including the organization’s material topics, explain the reason for this. | | |
| Conflicts of interest | 2-15 | The organization shall:
a. describe the processes for the highest governance body to ensure that conflicts of interest are 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. | | |
| Communication of critical concerns | 2-16 | The organization shall:
a. describe whether and how critical concerns are communicated to the highest governance body;
b. report the total number and the nature of critical concerns that were communicated to the highest governance body during the reporting period. | | |
| Collective knowledge of the highest governance body | 2-17 | The organization shall:
a. report measures taken to advance the collective knowledge, skills, and experience of the highest governance body on sustainable development. | | |
| Evaluation of the performance of the highest governance body | 2-18 | The organization shall:
a. describe the processes for evaluating the performance of the highest governance body in overseeing the management of the organization’s impacts on the economy, environment, and people;
b. report whether the evaluations are independent or not, and the frequency of the evaluations;
c. describe actions taken in response to the evaluations, including changes to the composition of the highest governance body and organizational practices. | | |
| Remuneration policies | 2-19 | The organization shall:
a. describe the remuneration policies for members of the highest governance body and senior executives, including:
i. fixed pay and variable pay;
ii. sign-on bonuses or recruitment incentive payments;
iii. termination payments;
iv. clawbacks;
v. retirement benefits;
b. describe how the remuneration policies for members of the highest governance body and senior executives relate to their objectives and performance in relation to the management of the organization’s impacts on the economy, environment, and people. | | |
| Process to determine remuneration | 2-20 | The organization shall:
a. describe the process for designing its remuneration policies and for determining remuneration, including:
i. whether independent highest governance body members or an independent remuneration committee oversees the process for determining remuneration;
ii. how the views of stakeholders (including shareholders) regarding remuneration are sought and taken into consideration;
iii. whether remuneration consultants are involved in determining remuneration and, if so, whether they are independent of the organization, its highest governance body and senior executives;
b. report the results of votes of stakeholders (including shareholders) on remuneration policies and proposals, if applicable. | | |
| Annual total compensation ratio | 2-21 | The organization shall:
a. report the ratio of the annual total compensation for the organization’s highest-paid individual to the median annual total compensation for all employees(excluding the highest-paid individual);
b. report the ratio of the percentage increase in annual total compensation for the organization’s highest-paid individual to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual);
c. report contextual information necessary to understand the data and how the data has been compiled. | | |
| Statement on sustainable development strategy | 2-22 | The organization shall:
a. report a statement from the highest governance body or most senior executive of the organization about the relevance of sustainable development to the organization and its strategy for contributing to sustainable development. | | |
| Policy commitments | 2-23 | The organization shall:
a. describe its policy commitments for responsible business conduct, including:
i. the authoritative intergovernmental instruments that the commitments reference;
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;
c. provide links to the policy commitments if publicly available, or, if the policy commitments are not publicly available, explain the reason for this;
d. report the level at which each of the policy commitments was approved within the organization, including whether this is the most senior level;
e. report the extent to which the policy commitments apply to the organization’s activities and to its business relationships;
f. describe how the policy commitments are communicated to workers, business partners, and other relevant parties. | | |
| Embedding policy commitments | 2-24 | The organization shall:
a. describe how it embeds each of its policy commitments for responsible business conduct throughout its activities and business relationships, including:
i. how it allocates responsibility to implement the commitments across different levels within the organization;
ii. how it integrates the commitments into organizational strategies, operational policies, and operational procedures;
iii. how it implements its commitments with and through its business relationships;
iv. training that the organization provides on implementing the commitments. | | |
| Processes to remediate negative impacts | 2-25 | The organization shall:
a. describe its commitments to provide for or cooperate in the remediation of negative impacts that the organization identifies it has caused or contributed to;
b. describe its approach to identify and address grievances, including the grievance mechanisms that the organization has established or participates in;
c. describe other processes by which the organization provides for or cooperates in the remediation of negative impacts that it identifies it has caused or contributed to;
d. describe how the stakeholders who are the intended users of the grievance mechanisms are involved in the design, review, operation, and improvement of these mechanisms;
e. describe how the organization tracks the effectiveness of the grievance mechanisms and other remediation processes, and report examples of their effectiveness, including stakeholder feedback. | | |
| Mechanisms for seeking advice and raising concerns | 2-26 | The organization shall:
a. describe the mechanisms for individuals to:
i. seek advice on implementing the organization’s policies and practices for responsible business conduct;
ii. raise concerns about the organization’s business conduct. | | |
| Compliance with laws and regulations | 2-27 | The organization shall:
a. report the total number of significant instances of non-compliance with laws and regulations during the reporting period, and a breakdown of this total by:
i. instances for which fines were incurred;
ii. instances for which non-monetary sanctions were incurred;
b. report the total number and the monetary value of fines for instances of non- compliance with laws and regulations that were paid during the reporting period, and a breakdown of this total by:
i. fines for instances of non-compliance with laws and regulations that occurred in the current reporting period;
ii. fines for instances of non-compliance with laws and regulations that occurred in previous reporting periods;
c. describe the significant instances of non-compliance;
d. describe how it has determined significant instances of non-compliance. | No incidents in reporting year | |
| Membership associations | 2-28 | The organization shall:
a. report industry associations, other membership associations, and national or international advocacy organizations in which it participates in a significant role. | | |
| Approach to stakeholder engagement | 2-29 | The organization shall:
a. describe its approach to engaging with stakeholders, including:
i. the categories of stakeholders it engages with, and how they are identified;
ii. the purpose of the stakeholder engagement;
iii. how the organization seeks to ensure meaningful engagement with stakeholders. | | |
| Collective bargaining agreements | 2-30 | The organization shall:
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. | 2-30 a. and b.: Not applicable, Norwegian Working Environment Act | |
| Process to determine material topics | 3-1 | The organization shall:
a. describe the process it has followed to determine its material topics, including:
i. how it has identified actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights, across its activities and business relationships;
ii. how it has prioritized the impacts for reporting based on their significance;
b. specify the stakeholders and experts whose views have informed the process of determining its material topics. | | |
| List of material topics | 3-2 | The organization shall:
a. list its material topics;
b. report changes to the list of material topics compared to the previous reporting period. | | |
| Management of material topics | 3-3 (MT-1) | For each material topic reported under Disclosure 3-2, the organization shall:
a. describe the actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights;
b. report whether the organization is involved with the negative impacts through its activities or as a result of its business relationships, and describe the activities or business relationships;
c. describe its policies or commitments regarding the material topic;
d. describe actions taken to manage the topic and related impacts, including:
i. actions to prevent or mitigate potential negative impacts;
ii. actions to address actual negative impacts, including actions to provide for or
cooperate in their remediation;
iii. actions to manage actual and potential positive impacts;
e. report the following information about tracking the effectiveness of the actions taken:
i. processes used to track the effectiveness of the actions;
ii. goals, targets, and indicators used to evaluate progress;
iii. the effectiveness of the actions, including progress toward the goals and targets;
iv. lessons learned and how these have been incorporated into the organization’s
operational policies and procedures;
f. describe how engagement with stakeholders has informed the actions taken (3-3-d) and how it has informed whether the actions have been effective (3-3-e). | | |
| Materials used by weight or volume | 301-1 | The reporting organization shall report the following information:
a. Total weight or volume of materials that are used to produce and package the organization’s primary products and services during the reporting period, by:
i. ii.
non-renewable materials used; renewable materials used. | 301-1 a, b: Information unavailable/incomplete: Reitan Eiendom is working to establish routines and systems to register the weight of materials utilized in our operations and whether or not it is renewable. Read more about or progress in the linked pages. | |
| Recycled input materials used | 301-2 | The reporting organization shall report the following information:
a. Percentage of recycled input materials used to manufacture the organization's primary products and services.
Compilation requirements
2.2 When compiling the information specified in Disclosure 301-2, the reporting organization shall:
2.2.1 use the total weight or volume of materials used as specified in Disclosure 301-1;
2.2.2 calculate the percentage of recycled input materials used by applying the following formula:
Percentage of recycled input materials used = Total recycled materials used / Total input materials used X 100 | 301-2 a: Information unavailable/incomplete: Reitan Eiendom is working to establish routines and systems to register the weight of materials utilized in our operations and whether or not it is renewable. Read more about or progress in the linked pages. | |
| Reclaimed products and their packaging materials | 301-3 | The reporting organization shall report the following information:
a. Percentage of reclaimed products and their packaging materials for each product category.
b. How the data for this disclosure have been collected.
Compilation requirements
2.4 When compiling the information specified in Disclosure 301-3, the reporting organization shall:
2.4.1 exclude rejects and recalls of products;
2.4.2 calculate the percentage of reclaimed products and their packaging materials
for each product category using the following formula:
Percentage of reclaimed products and their packaging materials = Products and their packaging materials reclaimed within the reporting period / Products sold within the reporting period X 100 | Information unavailable/incomplete: Established routines in the reporting year will enable reporting from 2023 | |
| Antall BREEAM-prosjekter | EI-1 | Totalt antall BREEAM-sertifiserte prosjekter, fordelt på selskap. | | |
| Antall rehabiliteringsprosjekter | EI-2 | Totalt antall rehabiliteringsprosjekter pågående i rapporteringsåret, fordelt på selskap. | | |
| Direct (Scope 1) GHG emissions | 305-1 | The reporting organization shall report the following information:
a. Gross direct (Scope 1) GHG emissions in metric tons of CO2 equivalent.
b. Gases included in the calculation; whether CO2 , CH4 , N2 O, HFCs, PFCs, SF6 , NF3 , or all.
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
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.
Compilation requirements
2.1 When compiling the information specified in Disclosure 305-1, the reporting organization shall:
2.1.1 exclude any GHG trades from the calculation of gross direct (Scope 1) GHG emissions;
2.1.2 report biogenic emissions of CO2 from the combustion or biodegradation of biomass separately from the gross direct (Scope 1) GHG emissions. Exclude biogenicemissionsofothertypesofGHG(suchasCH4 andN2O),andbiogenic emissionsofCO2 thatoccurinthelifecycleofbiomassotherthanfrom combustion or biodegradation (such as GHG emissions from processing or transporting biomass). | | |
| Energy indirect (Scope 2) GHG emissions | 305-2 | The reporting organization shall report the following information:
a. Gross location-based energy indirect (Scope 2) GHG emissions in metric tons of CO2 equivalent.
b. If applicable, gross market-based energy indirect (Scope 2) GHG emissions in metric tonsofCO2 equivalent.
c. If available, the gases included in the calculation; whether CO2 , CH4 , N2 O, HFCs, PFCs, SF6 , NF3 , or 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.
Compilation requirements
2.3 When compiling the information specified in Disclosure 305-2, the reporting organization shall:
2.3.1 exclude any GHG trades from the calculation of gross energy indirect (Scope 2) GHG emissions;
2.3.2 exclude other indirect (Scope 3) GHG emissions that are disclosed as specified in Disclosure 305-3;
2.3.3 account and report energy indirect (Scope 2) GHG emissions based on the location- based method, if it has operations in markets without product or supplier-specific data;
2.3.4 account and report energy indirect (Scope 2) GHG emissions based on both the location-based and market-based methods, if it has any operations in markets providing product or supplier-specific data in the form of contractual instruments.
| | |
| Other indirect (Scope 3) GHG emissions | 305-3 | The reporting organization shall report the following information:
a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.
b. If available, the gases included in the calculation; whether CO2 , CH4 , N2 O, HFCs, PFCs, SF6 , NF3 , or all.
c. Biogenic CO2 emissions in metric tons of CO2 equivalent.
d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.
e. 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.
f. Source of the emission factors and the global warming potential (GWP) rates used, or a reference to the GWP source.
g. Standards, methodologies, assumptions, and/or calculation tools used.
Compilation requirements
2.5 When compiling the information specified in Disclosure 305-3, the reporting organization shall:
2.5.1 exclude any GHG trades from the calculation of gross other indirect (Scope 3) GHG emissions;
2.5.2 exclude energy indirect (Scope 2) GHG emissions from this disclosure. Energy indirect (Scope 2) GHG emissions are disclosed as specified in Disclosure 305-2;
2.5.3 report biogenic emissions of CO2 from the combustion or biodegradation of biomass that occur in its value chain separately from the gross other indirect (Scope 3) GHG emissions. Exclude biogenic emissions of other types of GHG (suchasCH4 andN2O),andbiogenicemissionsofCO2 thatoccurinthelife cycle of biomass other than from combustion or biodegradation (such as GHG emissions from processing or transporting biomass). | | |
| GHG emissions intensity | 305-4 | The reporting organization shall report the following information:
a. GHG emissions intensity ratio for the organization.
b. Organization-specific metric (the denominator) chosen to calculate the ratio.
c. Types of GHG emissions included in the intensity ratio; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
d. Gases included in the calculation; whether CO2 , CH4 , N2 O, HFCs, PFCs, SF6 , NF3 , or all.
Compilation requirements
2.7 When compiling the information specified in Disclosure 305-4, the reporting organization shall:
2.7.1 calculate the ratio by dividing the absolute GHG emissions (the numerator) by the organization-specific metric (the denominator);
2.7.2 if reporting an intensity ratio for other indirect (Scope 3) GHG emissions, report this intensity ratio separately from the intensity ratios for direct (Scope 1) and energy indirect (Scope 2) emissions. | | |
| Reduction of GHG emissions | 305-5 | The reporting organization shall report the following information:
a. GHG emissions reduced as a direct result of reduction initiatives, in metric tons of CO2 equivalent.
b. Gases included in the calculation; whether CO2 , CH4 , N2 O, HFCs, PFCs, SF6 , NF3 , or all.
c. Base year or baseline, including the rationale for choosing it.
d. Scopes in which reductions took place; whether direct (Scope 1), energy indirect (Scope 2), and/or other indirect (Scope 3).
e. Standards, methodologies, assumptions, and/or calculation tools used.
Compilation requirements
2.9 When compiling the information specified in Disclosure 305-5, the reporting organization shall:
2.9.1 exclude reductions resulting from reduced production capacity or outsourcing;
2.9.2 use the inventory or project method to account for reductions;
2.9.3 calculate an initiative’s total reductions of GHG emissions as the sum of its
associated primary effects and any significant secondary effects;
2.9.4 if reporting two or more Scope types, report the reductions for each
separately;
2.9.5 report reductions from offsets separately. | | |
| Energy consumption within the organization | 302-1 | The reporting organization shall report the following information:
a. Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used.
b. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used.
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.
Compilation requirements
2.1 When compiling the information specified in Disclosure 302-1, the reporting organization shall:
2.1.1 avoid the double-counting of fuel consumption, when reporting self-generated energy consumption. If the organization generates electricity from a non- renewable or renewable fuel source and then consumes the generated electricity, the energy consumption shall be counted once under fuel consumption;
2.1.2 report fuel consumption separately for non-renewable and renewable fuel sources;
2.1.3 only report energy consumed by entities owned or controlled by the organization;
2.1.4 calculate the total energy consumption within the organization in joules or multiples using the following formula:
Total energy consumption within the organization
=
Non-renewable fuel consumed
+
Renewable fuel consumed
+
Electricity, heating, cooling, and steam purchased for consumption
+
Self-generated electricity, heating, cooling, and steam, which are not consumed (see
clause 2.1.1)
-
Electricity, heating, cooling, and steam sold | | |
| Energy consumption outside of the organization | 302-2 | The reporting organization shall report the following information:
a. Energy consumption outside of the organization, in joules or multiples.
b. Standards, methodologies, assumptions, and/or calculation tools used.
c. Source of the conversion factors used.
Compilation requirements
2.3 When compiling the information specified in Disclosure 302-2, the reporting organization shall exclude energy consumption reported in Disclosure 302-1. | | |
| Energy intensity | 302-3 | The reporting organization shall report the following information:
a. Energy intensity ratio for the organization.
b. Organization-specific metric (the denominator) chosen to calculate the ratio.
c. Types of energy included in the intensity ratio; whether fuel, electricity, heating, cooling, steam, or all.
d. Whether the ratio uses energy consumption within the organization, outside of it, or both.
Compilation requirements
2.5 When compiling the information specified in Disclosure 302-3, the reporting organization shall:
2.5.1 calculate the ratio by dividing the absolute energy consumption (the numerator) by the organization-specific metric (the denominator);
2.5.2 if reporting an intensity ratio both for the energy consumed within the organization and outside of it, report these intensity ratios separately. | | |
| Reduction of energy consumption | 302-4 | The reporting organization shall report the following information:
a. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all.
c. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
d. Standards, methodologies, assumptions, and/or calculation tools used.
Compilation requirements
2.7 When compiling the information specified in Disclosure 302-4, the reporting organization shall:
2.7.1 exclude reductions resulting from reduced production capacity or outsourcing;
2.7.2 describe whether energy reduction is estimated, modeled, or sourced from direct measurements. If estimation or modeling is used, the organization shall disclose the methods used. | | |
| Management of material topics | 3-3 (MT-2) | For each material topic reported under Disclosure 3-2, the organization shall:
a. describe the actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights;
b. report whether the organization is involved with the negative impacts through its activities or as a result of its business relationships, and describe the activities or business relationships;
c. describe its policies or commitments regarding the material topic;
d. describe actions taken to manage the topic and related impacts, including:
i. actions to prevent or mitigate potential negative impacts;
ii. actions to address actual negative impacts, including actions to provide for or
cooperate in their remediation;
iii. actions to manage actual and potential positive impacts;
e. report the following information about tracking the effectiveness of the actions taken:
i. processes used to track the effectiveness of the actions;
ii. goals, targets, and indicators used to evaluate progress;
iii. the effectiveness of the actions, including progress toward the goals and targets;
iv. lessons learned and how these have been incorporated into the organization’s
operational policies and procedures;
f. describe how engagement with stakeholders has informed the actions taken (3-3-d) and how it has informed whether the actions have been effective (3-3-e). | | |
| Occupational health and safety management system | 403-1 | The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:
a. A statement of whether an occupational health and safety management system has been 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.
b. A description of the scope of workers, activities, and workplaces covered by the occupational health and safety management system, and an explanation of whether and, if so, why any workers, activities, or workplaces are not covered. | | |
| Hazard identification, risk assessment, and incident investigation | 403-2 | The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:
a. A description of the processes used to identify work-related hazards and assess risks on 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.
b. A description of the processes for workers to report work-related hazards and hazardous situations, and an explanation of how workers are protected against reprisals.
c. A description of the policies and processes for workers to remove themselves from work situations that they believe could cause injury or ill health, and an explanation of how workers are protected against reprisals.
d. A description of the processes used to investigate work-related incidents, including the 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. | | |
| Occupational health services | 403-3 | The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:
a. A description of the occupational health services’ functions that contribute to the 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.
1.3 The reporting organization should report the following additional information:
1.3.1 How the organization maintains the confidentiality of workers’ personal health- related information;
1.3.2 How the organization ensures that workers’ personal health-related information and their participation in any occupational health services is not used for any favorable or unfavorable treatment of workers. | | |
| Worker participation, consultation, and communication on occupational health and safety | 403-4 | The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:
a. A description of the processes for worker participation and consultation in the development, implementation, and evaluation of the occupational health and safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers.
b. Where formal joint management-worker health and safety committees exist, a description of their responsibilities, meeting frequency, decision-making authority, and whether and, if so, why any workers are not represented by these committees. | | |
| Worker training on occupational health and safety | 403-5 | The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:
a. A description of any occupational health and safety training provided to workers, including generic training as well as training on specific work-related hazards, hazardous activities, or hazardous situations. | | |
| Promotion of worker health | 403-6 | The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:
a. An explanation of how the organization facilitates workers’ access to non-occupational medical and healthcare services, and the scope of access provided.
b. A description of any voluntary health promotion services and programs offered to workers to 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. | | |
| Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | 403-7 | The reporting organization shall report the following information:
a. A description of the organization’s approach to preventing or mitigating significant negative 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. | | |
| Workers covered by an occupational health and safety management system | 403-8 | The reporting organization shall report the following information:
a. If the organization has implemented an occupational health and safety management 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 whose work and/or workplace is controlled by the organization, who are covered by such a system that has been internally audited;
iii. 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 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 the types of worker excluded.
c. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used. | | |
| Work-related injuries | 403-9 | The reporting organization shall report the following information:
a. For all employees:
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);
iii. The number and rate of recordable work-related injuries;
iv. The main types of work-related injury;
v. The number of hours worked.
b. For all workers who are not employees but whose work and/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);
iii. The number and rate of recordable work-related injuries;
iv. The main types of work-related injury;
v. The number of hours worked.
c. The work-related hazards that pose a risk of high-consequence injury, including:
i. how these hazards have been determined;
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.
d. Any actions taken or underway to eliminate other work-related hazards and minimize risks using the hierarchy of controls.
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 the types of worker excluded.
g. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
Compilation requirements
2.1 When compiling the information specified in Disclosure 403-9, the reporting organization shall:
2.1.1 exclude fatalities in the calculation of the number and rate of high- consequence work-related injuries;
2.1.2 include fatalities as a result of work-related injury in the calculation of the number and rate of recordable work-related injuries;
2.1.3 include injuries as a result of commuting incidents only where the transport has been organized by the organization;
2.1.4 calculate the rates based on either 200,000 or 1,000,000 hours worked, using the following formulas:
- Rate of fatalities as a result of work-related injury = Number of fatalities as a result of work-related injury / Number of hours worked X [200,000 or 1,000,000]
- Rate of high-consequence work-related injuries (excluding fatalities) = Number of high-consequence work-related injuries (excluding fatalities) / Number of hours worked x [200,000 or 1,000,000]
- Rate of recordable work- related injuries = Number of recordable work- related injuries / Number of hours worked = x [200,000 or 1,000,000]
| | |
| Work-related ill health | 403-10 | The reporting organization shall report the following information:
a. For all employees:
i. The number of fatalities as a result of work-related ill health;
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;
iii. The main types of 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.
Compilation requirements
2.3 When compiling the information specified in Disclosure 403-10, the reporting organization shall include fatalities as a result of work-related ill health in the calculation of the number of cases of recordable work-related ill health. | | |
| Average hours of training per year per employee | 404-1 | The reporting organization shall report the following information:
a. Average hours of training that the organization’s employees have undertaken during the reporting period, by:
i. ii.
gender;
employee category. | | |
| Programs for upgrading employee skills and transition assistance programs | 404-2 | The reporting organization shall report the following information:
a. Type and scope of programs implemented and assistance provided to upgrade employee skills.
b. Transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment. | | |
| Percentage of employees receiving regular performance and career development reviews | 404-3 | The reporting organization shall report the following information:
a. Percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period. | | |
| Diversity of governance bodies and employees | 405-1 | The reporting organization shall report the following information:
a. Percentage of individuals within the organization’s governance bodies in each of the following diversity categories:
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;
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). | | |
| Ratio of basic salary and remuneration of women to men | 405-2 | The reporting organization shall report the following information:
a. Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation.
b. The definition used for ‘significant locations of operation’. | | |
| Incidents of discrimination and corrective actions taken | 406-1 | The reporting organization shall report the following information:
a. Total number of incidents of discrimination during the reporting period.
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.
| | |
| Management of material topics | 3-3 (MT-3) | For each material topic reported under Disclosure 3-2, the organization shall:
a. describe the actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights;
b. report whether the organization is involved with the negative impacts through its activities or as a result of its business relationships, and describe the activities or business relationships;
c. describe its policies or commitments regarding the material topic;
d. describe actions taken to manage the topic and related impacts, including:
i. actions to prevent or mitigate potential negative impacts;
ii. actions to address actual negative impacts, including actions to provide for or
cooperate in their remediation;
iii. actions to manage actual and potential positive impacts;
e. report the following information about tracking the effectiveness of the actions taken:
i. processes used to track the effectiveness of the actions;
ii. goals, targets, and indicators used to evaluate progress;
iii. the effectiveness of the actions, including progress toward the goals and targets;
iv. lessons learned and how these have been incorporated into the organization’s
operational policies and procedures;
f. describe how engagement with stakeholders has informed the actions taken (3-3-d) and how it has informed whether the actions have been effective (3-3-e).
| | |
| Proportion of spending on local suppliers | 204-1 | The reporting organization shall report the following information:
a. Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation (such as percentage of products and services purchased locally).
b. The organization’s geographical definition of ‘local’.
c. The definition used for ‘significant locations of operation’. | 204-1 a: Information unavailable/incomplete: Reitan Eiendom is working to segregate and report on the percentage of procurement budget spent on local suppliers. | |
| New suppliers that were screened using environmental criteria | 308-1 | The reporting organization shall report the following information:
a. Percentage of new suppliers that were screened using environmental criteria.
| | |
| Negative environmental impacts in the supply chain and actions taken | 308-2 | The reporting organization shall report the following information:
a. Number of suppliers assessed for environmental impacts.
b. Number of suppliers identified as having significant actual and potential negative environmental impacts.
c. Significant actual and potential negative environmental impacts identified in the supply chain.
d. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment.
e. Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why. | | |
| New suppliers that were screened using social criteria | 414-1 | The reporting organization shall report the following information:
a. Percentage of new suppliers that were screened using social criteria. | | |
| Negative social impacts in the supply chain and actions taken | 414-2 | The reporting organization shall report the following information:
a. Number of suppliers assessed for social impacts.
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. | | |
| Management of material topics | 3-3 (MT-4) | For each material topic reported under Disclosure 3-2, the organization shall:
a. describe the actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights;
b. report whether the organization is involved with the negative impacts through its activities or as a result of its business relationships, and describe the activities or business relationships;
c. describe its policies or commitments regarding the material topic;
d. describe actions taken to manage the topic and related impacts, including:
i. actions to prevent or mitigate potential negative impacts;
ii. actions to address actual negative impacts, including actions to provide for or
cooperate in their remediation;
iii. actions to manage actual and potential positive impacts;
e. report the following information about tracking the effectiveness of the actions taken:
i. processes used to track the effectiveness of the actions;
ii. goals, targets, and indicators used to evaluate progress;
iii. the effectiveness of the actions, including progress toward the goals and targets;
iv. lessons learned and how these have been incorporated into the organization’s
operational policies and procedures;
f. describe how engagement with stakeholders has informed the actions taken (3-3-d) and how it has informed whether the actions have been effective (3-3-e).
| | |
| Waste generation and significant waste-related impacts | 306-1 | The reporting organization shall report the following information:
a.
For the organization’s significant actual and potential waste-related impacts, a description of:
i. ii.
the inputs, activities, and outputs that lead or could lead to these impacts; whether these impacts relate to waste generated in the organization’s own activities or to waste generated upstream or downstream in its value chain.
| | |
| Management of significant waste- related impacts | 306-2 | The reporting organization shall report the following information:
a. Actions, including circularity measures, taken to prevent waste generation in the organization’s own activities and upstream and downstream in its value chain, and to manage significant impacts from waste generated.
b. If the waste generated by the organization in its own activities is managed by a third party, a description of the processes used to determine whether the third party manages the waste in line with contractual or legislative obligations.
c. The processes used to collect and monitor waste-related data. | | |
| Waste generated | 306-3 | The reporting organization shall report the following information:
a. Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste.
b. Contextual information necessary to understand the data and how the data has been compiled.
Compilation requirements
2.1 When compiling the information specified in Disclosure 306-3-a, the reporting organization shall:
2.1.1 exclude effluent, unless required by national legislation to be reported under total waste;
2.1.2 use 1000 kilograms as the measure for a metric ton.
| | |
| Waste diverted from disposal | 306-4 | The reporting organization shall report the following information:
a. Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste.
b. Total weight of hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations:
i. Preparation for reuse;
ii. Recycling;
iii. Other recovery operations.
c. Total weight of non-hazardous waste diverted from disposal in metric tons, and a breakdown of this total by the following recovery operations:
i. Preparation for reuse;
ii. Recycling;
iii. Other recovery operations.
d. For each recovery operation listed in Disclosures 306-4-b and 306-4-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste diverted from disposal:
i. onsite;
ii. offsite.
e. Contextual information necessary to understand the data and how the data has been compiled.
Compilation requirements
2.2 When compiling the information specified in Disclosure 306-4, the reporting organization shall:
2.2.1 exclude effluent, unless required by national legislation to be reported under total waste;
2.2.2 use 1000 kilograms as the measure for a metric ton. | | |
| Waste directed to disposal | 306-5 | The reporting organization shall report the following information:
a. Total weight of waste directed to disposal in metric tons, and a breakdown of this total by composition of the waste.
b. Total weight of hazardous waste directed to disposal in metric tons, and a 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.
c. Total weight of non-hazardous waste directed to disposal in metric tons, and a 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.
d. For each disposal operation listed in Disclosures 306-5-b and 306-5-c, a breakdown of the total weight in metric tons of hazardous waste and of non-hazardous waste directed to disposal:
i. onsite;
ii. offsite.
e. Contextual information necessary to understand the data and how the data has been compiled. | | |
| Management of material topics | 3-3 (MT-5) | For each material topic reported under Disclosure 3-2, the organization shall:
a. describe the actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights;
b. report whether the organization is involved with the negative impacts through its activities or as a result of its business relationships, and describe the activities or business relationships;
c. describe its policies or commitments regarding the material topic;
d. describe actions taken to manage the topic and related impacts, including:
i. actions to prevent or mitigate potential negative impacts;
ii. actions to address actual negative impacts, including actions to provide for or
cooperate in their remediation;
iii. actions to manage actual and potential positive impacts;
e. report the following information about tracking the effectiveness of the actions taken:
i. processes used to track the effectiveness of the actions;
ii. goals, targets, and indicators used to evaluate progress;
iii. the effectiveness of the actions, including progress toward the goals and targets;
iv. lessons learned and how these have been incorporated into the organization’s
operational policies and procedures;
f. describe how engagement with stakeholders has informed the actions taken (3-3-d) and how it has informed whether the actions have been effective (3-3-e). | | |
| Operations with local community engagement, impact assessments, and development programs | 413-1 | The reporting organization shall report the following information:
a. Percentage of operations with implemented local community engagement, impact assessments, and/or development programs, including the use of:
i. social impact assessments, including gender impact assessments, based on participatory processes;
ii. environmental impact assessments and ongoing monitoring;
iii. public disclosure of results of environmental and social impact assessments;
iv. local community development programs based on local communities’ needs;
v. stakeholder engagement plans based on stakeholder mapping;
vi. broad based local community consultation committees and processes that include
vulnerable groups;
vii. works councils, occupational health and safety committees and other worker
representation bodies to deal with impacts;
viii. formal local community grievance processes. | | |
| Operations with significant actual and potential negative impacts on local communities | 413-2 | The reporting organization shall report the following information:
a. Operations with significant actual and potential negative impacts on local communities, including:
i. the location of the operations;
ii. the significant actual and potential negative impacts of operations. | | |
| Management of material topics | 3-3 (MT-6) | For each material topic reported under Disclosure 3-2, the organization shall:
a. describe the actual and potential, negative and positive impacts on the economy, environment, and people, including impacts on their human rights;
b. report whether the organization is involved with the negative impacts through its activities or as a result of its business relationships, and describe the activities or business relationships;
c. describe its policies or commitments regarding the material topic;
d. describe actions taken to manage the topic and related impacts, including:
i. actions to prevent or mitigate potential negative impacts;
ii. actions to address actual negative impacts, including actions to provide for or
cooperate in their remediation;
iii. actions to manage actual and potential positive impacts;
e. report the following information about tracking the effectiveness of the actions taken:
i. processes used to track the effectiveness of the actions;
ii. goals, targets, and indicators used to evaluate progress;
iii. the effectiveness of the actions, including progress toward the goals and targets;
iv. lessons learned and how these have been incorporated into the organization’s
operational policies and procedures;
f. describe how engagement with stakeholders has informed the actions taken (3-3-d) and how it has informed whether the actions have been effective (3-3-e). | | |
| Direct economic value generated and distributed | 201-1 | The reporting organization shall report the following information:
a. Direct economic value generated and distributed (EVG&D) on an accruals basis, 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:
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’.
b. Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance.
Compilation requirements
2.1 When compiling the information specified in Disclosure 201-1, the reporting organization shall, if applicable, compile the EVG&D from data in the organization’s audited financial or profit and loss (P&L) statement, or its internally audited management accounts. | | |
| Financial implications and other risks and opportunities due to climate change | 201-2 | The reporting organization shall report the following information:
a. Risks and opportunities posed by climate change that have the potential to generate 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.
Compilation requirements
2.2 When compiling the information specified in Disclosure 201-2, if the reporting organization does not have a system in place to calculate the financial implications or costs, or to make revenue projections, it shall report its plans and timeline to develop the necessary systems. | | |
| Financial assistance received from government | 201-4 | The reporting organization shall report the following information:
a. Total monetary value of financial assistance received by the organization from any government during the reporting period, including:
i. tax relief and tax credits;
ii. subsidies;
iii. investment grants, research and development grants, and other relevant types of
grant;
iv. awards;
v. royalty holidays;
vi. financial assistance from Export Credit Agencies (ECAs);
vii. financial incentives;
viii. other financial benefits received or receivable from any government for any
operation.
b. The information in 201-4-a by country.
c. Whether, and the extent to which, any government is present in the shareholding structure.
Compilation requirements
2.5 When compiling the information specified in Disclosure 201-4, the reporting organization shall identify the monetary value of financial assistance received from government through consistent application of generally accepted accounting principles.
| No financial assistance received from the government in the financial year. | |
| Operations assessed for risks related to corruption | 205-1 | The reporting organization shall report the following information:
a. Total number and percentage of operations assessed for risks related to corruption.
b. Significant risks related to corruption identified through the risk assessment. | | |
| Communication and training about anti-corruption policies and procedures | 205-2 | The reporting organization shall report the following information:
a. Total number and percentage of governance body members that the organization’s 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. | | |
| Confirmed incidents of corruption and actions taken | 205-3 | The reporting organization shall report the following information:
a. Total number and nature of confirmed incidents of corruption.
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. | No incidents in the reporting year. | |
| Approach to tax | 207-1 | The reporting organization shall report the following information: a. A description of the approach to tax, including:
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.
| | |
| Tax governance, control, and risk management | 207-2 | The reporting organization shall report the following information:
a. A description of the tax governance and control framework, including:
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 to raise concerns about the organization’s business conduct and the organization’s integrity in relation to tax.
c. A description of the assurance process for disclosures on tax including, if applicable, a link or reference to the external assurance report(s) or assurance statement(s). | | |
| Stakeholder engagement and management of concerns related to tax | 207-3 | The reporting organization shall report the following information:
a. A description of the approach to stakeholder engagement and management of stakeholder 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. | | |
| Country-by-country reporting | 207-4 | The reporting organization shall report the following information:
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.
Compilation requirements
2.1 When compiling the information specified in Disclosure 207-4, the reporting organization shall report information for the time period covered by the most recent audited consolidated financial statements or financial information filed on public record. If information is not available for this time period, the organization may report information for the time period covered by the audited consolidated financial statements, or the financial information filed on public record, immediately preceding the most recent ones.
2.2 When compiling the information specified in Disclosure 207-4-b, the reporting organization shall:
2.2.1 reconcile the data reported for Disclosures 207-4-b-iv, vi, vii, and viii with the data stated in its audited consolidated financial statements, or the financial information filed on public record, for the time period reported in Disclosure 207-4-c. Where the data reported does not reconcile with the audited consolidated financial statements, or the financial information filed on public record, the organization shall provide an explanation for this difference;
2.2.2 for Disclosure 207-4-b-ix, include corporate income tax accrued in the time period reported in Disclosure 207-4-c and exclude deferred corporate income tax and provisions for uncertain tax positions;
2.2.3 in cases where an entity is deemed not to be resident in any tax jurisdiction, provide the information for this stateless entity separately. | | |
