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Part 2: Standard Disclosures
Social Performance Indicators
The social dimension of sustainability concerns an organization’s impacts on the social systems within which it operates.
The GRI social performance indicators identify key performance htmlects surrounding labor practices, human rights, and broader issues affecting consumers, community, and other stakeholders in society.
Social Performance Indicators: Labor Practices and Decent Work
The specific htmlects under the category of labor practices and human rights performance are based in the first instance on internationally recognized universal standards such as the Conventions of the International Labour Organisation (ILO) and international instruments such as the United Nations Universal Declaration of Human Rights and its Protocols. In particular, the labor practices and human rights indicators also draw upon the two instruments directly addressing the social responsibilities of business enterprises: ILO Tripartite Declaration Concerning Multinational Enterprises and Social Policy, and the Organization for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises.
Disclosure on Management Approach
Provide a concise disclosure on the following with reference to the following htmlects:
- Employment
- Labor/Management relation
- Occupational Health and Safety
- Training and Education
- Diversity and Equal Opportunity
Policy
State any brief, organization-wide policy (or policies) that define the organization’s overall commitment on the areas listed above or state where this can be found in the public domain (e.g. web link) and reference their linkage to the international standards and conventions as indicated above.
Responsibility
Identify the most senior position with operational responsibility for Labor areas or explain how operational responsibility is divided at the senior level for Labor areas.
Management
Identify key elements of management approach that supports the division of management responsibilities. This should include procedures involving information, consultation, and negotiation with employees over changes in the reporting organization’s operations and description of monitoring systems set up along the supply chain. Also indicate certifications for labor-related systems obtained from outside parties. Indicate percentage of operations covered by certifications.
Goals & Performance
List organization-wide goals set regarding performance relevant to the labor category and reference their linkage to the international standards and conventions as indicated above.
Report performance against goals. Use company-specific indicators as needed in addition to the GRI performance indicators.
Awards
Identify relevant awards related to performance on Labor issues that the organization has received from external parties.
Fines
Indicate the total amount and number of Labor related civil and criminal fines and other penalties (including imprisonment) assessed against the organization or its directors and officers when in their organizational capacity. Explain what response has been taken to resolve any issue for which significant fines were paid or for which organization’s directors or officers were imprisoned.
Context
Disclose other relevant information required for stakeholders using the report to understand organizational performance, including:
- Key successes and shortcomings;
- Major organizational risks and opportunities related Labor issues; and
- Major changes in the reporting period to systems or structures to improve performance
Labor Practices & Decent Work Performance Indicators
Aspect: Employment
LA1. Breakdown of total workforce by employment type and by region (core)
LA2. Total number and rate of employee turnover broken down by age group and gender (core)
LA3. Minimum benefits provided to full-time employees, which are not provided to temporary or part-time employees (additional)
Aspect: Labor/Management Relations
LA4. Percentage of employees represented by independent trade union organizations or covered by collective bargaining agreements (core)
LA5. Minimum notice period(s) and consultation and negotiation practices with employees and/or their representatives regarding operational changes (core)
Aspect: Occupational Health and Safety
LA6. Percentage of workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs (core)
LA7. Rates of injury, occupational diseases, lost days, and absenteeism and number of work-related fatalities (core)
LA8. Education, training, counseling, prevention and risk-control programs in place for assisting workforce members, their families or community members affected by HIV/AIDS or other serious communicable diseases (core)
LA9. Elements of occupational health and safety management approach (additional)
LA10. Health and safety topics covered in formal agreements with trade unions (additional)
Aspect: Training and Education
LA11. Average hours of training per year per employee broken down by employee category (core)
LA12. Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings (additional)
LA13. Percentage of employees receiving regular performance and career development review (additional)
Aspect: Diversity and Opportunity
LA14. Composition of governance bodies’ and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity (core)
LA15. Ratio of average remuneration of men and women broken down by employee category (additional)
Social Performance Indicators: Human Rights
Human Rights performance indicators require organizations’ reporting on the extent of consideration of Human Rights impacts as part of investment and supplier/contractors selection practices. Additionally, they cover employee and security forces training on human rights and particularly incidents related to Non-discrimination, Freedom of Association, Child Labor and Forced and Compulsory Labor. Humans Rights are defined in the United Nations Universal Declaration of Human Rights and its Protocols and the ILO Declaration on Fundamental Principles and Rights at Work of 1998.
Disclosure on Management Approach
Provide a concise disclosure on the following items with reference to the following htmlects:
- Management practices
- Non-discrimination including rights as defined in ILO Conventions 100 & 111
- Freedom of Association and collective bargaining as defined in ILO Conventions 87 & 98
- Abolition of Child Labor as defined in ILO Conventions 138 & 182
- Prevention of Forced and Compulsory Labor as defined in ILO Convention 29 & 105
- Disciplinary Practices
- Security Practices
- Indigenous Rights
Policy
State any brief, organization-wide policy (or policies) that define the organization’s overall commitment on the areas listed above or state where this can be found in the public domain (e.g. web link) and reference their linkage to the international standards and conventions as indicated above.
Responsibility
Identify the most senior position with operational responsibility for Human Rights areas or explain how operational responsibility is divided at the senior level for Human Rights areas.
Management
Identify key elements of management approach that supports the division of management responsibilities. This should include description of guidelines and procedures to deal with human rights relevant to operations, including monitoring mechanisms set up along the supply chain and results. Specify the degree to which independent oversight systems are used. Also indicate certifications for Human Rights related systems obtained from outside parties. Indicate percentage of operations covered by certifications.
Goals & Performance
List organization-wide goals set regarding performance against the Human Rights topics listed above.
Report performance against goals. Use company-specific indicators as needed in addition to the GRI performance indicators.
Awards
Identify relevant awards related to performance on Human Rights issues that the organization has received from external parties.
Fines
Indicate the total amount and number of Human Rights related civil and criminal fines and other penalties (including imprisonment) assessed against the organization or its directors and officers when in their organizational capacity. Explain what response has been taken to resolve any issue for which significant fines were paid or for which organization’s directors or officers were imprisoned.
Context
Disclose other relevant information required for stakeholders using the report to understand organizational performance, including:
- Key successes and shortcomings;
- Major organizational risks and opportunities related Human Rights issues; and
- Major changes in the reporting period to systems or structures to improve performance
Human Rights Performance Indicators
Aspect: Management Practices
HR1. Percentage of significant investment agreements that include human rights clauses or that underwent human rights screening (core)
HR2. Percentage of major suppliers and contractors that underwent screening on human rights (core)
HR3. Type of employee training on policies and procedures concerning htmlects of human rights relevant to operations, including number of employees trained (additional)
Aspect: Non-discrimination
HR4. Incidents of discrimination (core)
Aspect: Freedom of Association
HR5. Incidents of violations of freedom of association and collective bargaining (core)
Aspect: Child Labor
HR6. Incidents of child labor (core)
Aspect: Forced and Compulsory Labor
HR7. Incidents of forced or compulsory labor (core)
Aspect: Disciplinary Practices
HR8. Procedures for complaints and grievances filed by customers, employees, and communities concerning human rights, including provisions for non-retaliation (additional)
Aspect: Security Practices
HR9. Percentage of security personnel trained in organization’s policies or procedures regarding human rights (additional)
Aspect: Indigenous Rights
HR10. Incidents involving rights of indigenous people (additional)
Social Performance Indicators: Society
Society performance indicators focus attention on the impacts of organizations upon the communities in which they operate and to disclose how the risks attendant upon their interactions with other social institutions are managed and mediated. In particular, information is sought on the risks from bribery and corruption, undue influence in public policy-making and monopoly practices.
Disclosure on Management Approach
Provide a concise disclosure on the following items with reference to the following htmlects:
- Community
- Corruption
- Public Policy
- Anti-Competitive Behavior
Policy
State any brief, organization-wide policy (or policies) that define the organization’s overall commitment on the areas listed above or state where this can be found in the public domain (e.g. web link).
Responsibility
Identify the most senior position with operational responsibility for Society areas or explain how operational responsibility is divided at the senior level for Society areas.
Management
Identify key elements of management approach, including certifications for Society related systems obtained from outside parties. Indicate percentage of operations covered by certifications.
Goals & Performance
List organization-wide goals set regarding performance against the Society topics listed above.
Report performance against goals. Use company-specific indicators as needed in addition to the GRI performance indicators.
Awards
Identify relevant awards related to performance on Society issues that the organization has received from external parties.
Fines
Indicate the total amount and number of Society related civil and criminal fines and other penalties (including imprisonment) assessed against the organization or its directors and officers when in their organizational capacity. Explain what response has been taken to resolve any issue for which significant fines were paid or for which organization’s directors or officers were imprisoned.
Context
Disclose other relevant information required for stakeholders using the report to understand organizational performance, including:
- Key successes and shortcomings;
- Major organizational risks and opportunities related Society issues; and
- Major changes in the reporting period to systems or structures to improve performance
Society Performance Indicators
Aspect: Community
SO1. Programs and practices for assessing and managing the impacts of operations on communities, including entering, operating and exiting (core)
Aspect: Corruption
SO2. Extent of training and risk analysis to prevent corruption (core)
SO3. Actions taken in response to instances of corruption (core)
Aspect: Public Policy
SO4. Participation in public policy development and lobbying (core)
SO5. Total value of contributions to political parties or related institutions broken down by country(additional)
Aspect: Anti-Competitive Behavior
SO6. Instances of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes (additional)
Social Performance Indicators: Product Responsibility
Product responsibility performance indicators address those htmlects of reporting organization’s products and services that directly affect customers: health and safety, information and labeling, marketing, and privacy.
These htmlects are chiefly covered through disclosure on internal procedures and extent to which these procedures are not complied with.
Disclosure on Management Approach
Provide a concise disclosure on the following items with reference to the following htmlects:
- Costumer Health and Safety
- Products and Services
- Marketing Communications
- Customer Privacy
Policy
State any brief, organization-wide policy (or policies) that define the organization’s overall commitment on the areas listed above or state where this can be found in the public domain (e.g. web link).
Responsibility
Identify the most senior position with operational responsibility for Product Responsibility areas or explain how operational responsibility is divided at the senior level for Product Responsibility areas.
Management
Identify key elements of management approach, including certifications for Product Responsibility related systems obtained from outside parties. Indicate percentage of operations covered by certifications.
Goals & Performance
List organization-wide goals set regarding performance against the Product Responsibility topics listed above.
Report performance against goals. Use company-specific indicators as needed in addition to the GRI performance indicators.
Awards
Identify relevant awards related to performance on Product Responsibility issues that the organization has received from external parties.
Fines
Indicate the total amount and number of Product Responsibility related civil and criminal fines and other penalties (including imprisonment) assessed against the organization or its directors and officers when in their organizational capacity. Explain what response has been taken to resolve any issue for which significant fines were paid or for which organization’s directors or officers were imprisoned.
Context
Disclose other relevant information required for stakeholders using the report to understand organizational performance, including:
- Key successes and shortcomings;
- Major organizational risks and opportunities related Product Responsibility issues; and
- Major changes in the reporting period to systems or structures to improve performance
Product Responsibility Performance Indicators
Aspect: Customer Health and Safety
PR1. Procedures for improving health and safety across the life cycle of products and services (core)
PR2. Number and type of instances of non-compliance with regulations concerning health and safety effects of products and services (additional)
Aspect: Products and Services
PR3. Procedures for product and service information and labeling (core)
PR4. Number and type of instances of non-compliance with regulations concerning product and service information and labeling (additional)
PR5. Procedures related to customer satisfaction, including results of surveys measuring customer satisfaction. (additional)
Aspect: Marketing Communications
PR6. Procedures and programs for adherence to laws, standards, and voluntary codes related to marketing communications including advertising, promotion and sponsorship (additional)
PR7. Number and type of instances of non-compliance with regulations concerning marketing communications including advertising, promotion and sponsorship. (additional)
Aspect: Customer Privacy
PR8. Percentage of customer data covered by the data protection procedures(core)
PR9. Number of substantiated complaints regarding breaches of customer privacy (additional)
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