Report parameters

From the project record

9 of 16

Part 2: Standard Disclosures

3: Report Parameters

Report Scope / Profile

1. Contact point for questions regarding the report or its contents.
2. Reporting period (e.g., fiscal/calendar year) for information provided.
3. Date of most recent previous report (if any).
4. Significant changes from previous years in the inclusion of, and measurement methods applied to, economic, environmental, and social issues and indicators.
5. Plans for future reporting.
6. Identify which GRI reporting framework documents have been applied, including supplements and protocols, and the extent of their application.

Explanation of Processes

7. Process for defining report content, including the process for determining the materiality and prioritization of issues within the report, and identification of the stakeholders that the organization expects to use the report.

Reference to how the organization has applied the Guidance on Defining Report Content and the associated principles will ordinarily be appropriate.

8. State any specific limitations on the scope of the report.
9. Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the indicatiors and other information in the report.
10. Approaches to stakeholder engagement activities undertaken specifically for the report, broken down by type of engagement and by stakeholder group.
11. Type of information (such as key issues and concerns) generated by stakeholder engagement activities implemented specifically for the purposes of report preparation.

Reporting Boundary

12. Boundary of the report (countries/regions, divisions/ facilities/ joint ventures/subsidiaries).

If boundary and scope do not match the full range of economic, environmental, and social impacts of the organization, state the strategy and projected timeline for providing complete coverage.

13. Significant changes in size, structure, ownership, or products/services that have occurred since the previous report.

Include an explanation whether these changes have affected the boundaries of the report.

14. Basis for reporting on joint ventures, partially owned subsidiaries, leased facilities, outsourced operations, and other situations that can significantly affect comparability from period to period and/or between reporting organizations.
15. Explanation of the nature and effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods).

GRI Content Index

16. Table identifying the location of the standard disclosures in the report.

Identify the page numbers where the following disclosure items and performance indicators can be found:

• Strategy and Analysis 1.1 – 1.2;
• Organizational Profile 2.1 – 2.8;
• Report Parameters 3.1 – 3.16;
• Governance, Commitments, and Engagement 4.1 – 4.18;
• Disclosure of Management Approach, per category;
• Core performance indicators;
• Any GRI additional indicators that were included; and
• Any GRI sector supplement indicators included in the report

Assurance

17. Policy and current practice with regard to seeking independent assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any independent assurance provided as well as nature of the relationship with the assurance provider.

9 of 16