London Reporting Academy·Bibliothek für Angaben
Eine Angabe von der Anforderung bis zur Freigabe vorbereiten.
Eine Arbeitsdatei pro Anforderung. Öffnen Sie eine Disclosure-Karte, um zu sehen, was die Anforderung bedeutet, welche Informationen zu erfassen sind, wer voraussichtlich dafür zuständig ist, welche Nachweise aufzubewahren sind, wie die Anforderung zu formulieren ist und was vor der Durchsicht oder Prüfung zu prüfen ist.
Disclosure-Bibliothek durchsuchenNach Code, Anforderungswortlaut oder Thema suchen.
Nicht sicher, welche Angabe anwendbar ist? Klären Sie die Frage in den Disclosure-Leitfäden →
- 275
- veröffentlichte Disclosure-Karten
- 7
- katalogisierte Rahmenwerke
- 1.211
- indexierte veröffentlichte Berichte
- 315.012
- Seiten mit Quellenangaben
Indexierte veröffentlichte Berichte
1.211 veröffentlichte Berichte hinter den Karten – jedes Titelbild öffnet eine darin belegte Offenlegung.
✓ LRA AI-Assistent · Mensch-in-der-Schleife
Fragen Sie zu jeder Angabe in der Bibliothek
Nennen Sie die Angabe und stellen Sie Ihre Frage — der Assistent liest die Karte und die dahinterliegenden indexierten Berichte und antwortet im Kontext Ihrer Berichterstattung. Ihre ersten beiden Antworten sind ohne Anmeldung kostenlos.
Antworten aus den Offenlegungskarten · 275 Karten · 1.211 indexierte Berichte · offizielle Quellen auf jeder Karte angegeben
Was eine Disclosure Card enthält
Aus einer Anforderung wird eine Arbeitsdatei für das Reporting-Team.
- Verstehen
- Was die Anforderung verlangt, ihren Geltungsbereich und verwandte Angaben.
- Vorbereiten
- Welche Felder zu erfassen sind, die voraussichtlichen Verantwortlichen und Nachweise für jedes Feld.
- Anfordern
- Die geschäftliche Fragestellung sowie die interne E-Mail- oder Teams-Anfrage.
- Formulieren
- Methodische Hinweise, Kontextfragen und Hinweise zur Platzierung im Bericht.
- Prüfen
- Zu überprüfende Aussagen, häufige Lücken, Ermessensfragen und Prüfungsrisiken.
- Vergleichen
- Beispielformulierungen und Beispiele aus veröffentlichten Berichten.
Anforderung → Daten → Nachweise → Entwurf → Prüfung
GRI 2
General Disclosures
Entity and governance, strategy and policies, stakeholder engagement, and the reporting basis itself.
30 Angaben
alle Karten live
- GRI 2-1Organizational detailsKarte
- GRI 2-2Entities included in the organization’s sustainability reportingKarte
- GRI 2-3Reporting period, frequency and contact pointKarte
- GRI 2-4Restatements of informationKarte
- GRI 2-5External assuranceKarte
- GRI 2-6Activities, value chain and other business relationshipsKarte
- GRI 2-7EmployeesKarte
- GRI 2-8Workers who are not employeesKarte
- GRI 2-9Governance structure and compositionKarte
- GRI 2-10Nomination and selection of the highest governance bodyKarte
- GRI 2-11Chair of the highest governance bodyKarte
- GRI 2-12Role of the highest governance body in overseeing the management of impactsKarte
- GRI 2-13Delegation of responsibility for managing impactsKarte
- GRI 2-14Role of the highest governance body in sustainability reportingKarte
- GRI 2-15Conflicts of interestKarte
- GRI 2-16Communication of critical concernsKarte
- GRI 2-17Collective knowledge of the highest governance bodyKarte
- GRI 2-18Evaluation of the performance of the highest governance bodyKarte
- GRI 2-19Remuneration policiesKarte
- GRI 2-20Process to determine remunerationKarte
- GRI 2-21Annual total compensation ratioKarte
- GRI 2-22Statement on sustainable development strategyKarte
- GRI 2-23Policy commitmentsKarte
- GRI 2-24Embedding policy commitmentsKarte
- GRI 2-25Processes to remediate negative impactsKarte
- GRI 2-26Mechanisms for seeking advice and raising concernsKarte
- GRI 2-27Compliance with laws and regulationsKarte
- GRI 2-28Membership associationsKarte
- GRI 2-29Approach to stakeholder engagementKarte
- GRI 2-30Collective bargaining agreementsKarte
GRI 3
Material Topics
How material topics were determined, the list of them, and how each one is managed.
3 Angaben
alle Karten live
GRI 101
Biodiversity
Sites in sensitive areas, impact drivers, ecosystem condition, and impacts in the supply chain.
8 Angaben
alle Karten live
Gültig ab 2026
- GRI 101-1Policies to halt and reverse biodiversity lossKarte
- GRI 101-2Management of biodiversity impactsKarte
- GRI 101-3Access and benefit-sharingKarte
- GRI 101-4Identification of biodiversity impactsKarte
- GRI 101-5Locations with biodiversity impactsKarte
- GRI 101-6Direct drivers of biodiversity lossKarte
- GRI 101-7Changes to the state of biodiversityKarte
- GRI 101-8Ecosystem servicesKarte
GRI 102
Climate Change
Transition plan, GHG emissions and removals, carbon credits, and a just transition.
10 Angaben
alle Karten live
Gültig ab 2027
- GRI 102-1Transition plan for climate change mitigationKarte
- GRI 102-2Climate change adaptation planKarte
- GRI 102-3Just transitionKarte
- GRI 102-4GHG emissions reduction targets and progressKarte
- GRI 102-5Scope 1 GHG emissionsKarte
- GRI 102-6Scope 2 GHG emissionsKarte
- GRI 102-7Scope 3 GHG emissionsKarte
- GRI 102-8GHG emissions intensityKarte
- GRI 102-9GHG Removals in the Value ChainKarte
- GRI 102-10Carbon CreditsKarte
GRI 103
Energy
Energy consumption, self-generation, the energy mix and reductions.
5 Angaben
alle Karten live
Gültig ab 2027
GRI 201
Economic Performance
Economic value generated, pension obligations, government support, and climate-related financial effects.
4 Angaben
alle Karten live
GRI 202
Market Presence
Entry-level wages against local minimums, and senior hires from the local community.
2 Angaben
alle Karten live
GRI 203
Indirect Economic Impacts
Infrastructure investments and services, and the indirect impacts that follow from them.
2 Angaben
alle Karten live
GRI 204
Procurement Practices
Proportion of spending on local suppliers at significant locations of operation.
1 Angabe
alle Karten live
GRI 205
Anti-corruption
Corruption risk assessment, communication and training, and confirmed incidents.
3 Angaben
alle Karten live
GRI 206
Anti-competitive Behavior
Legal actions for anti-competitive behaviour, anti-trust and monopoly practices.
1 Angabe
alle Karten live
GRI 207
Tax
Tax approach and governance, stakeholder engagement, and country-by-country reporting.
4 Angaben
alle Karten live
GRI 301
Materials
Materials used, recycled input materials, and reclaimed products and packaging.
3 Angaben
alle Karten live
GRI 302
Energy
Energy consumption inside and outside the organization, intensity, and reductions.
5 Angaben
alle Karten live
2027 durch GRI 103 ersetzt
GRI 303
Water and Effluents
Water as a shared resource, withdrawal, discharge and consumption.
5 Angaben
alle Karten live
GRI 304
Biodiversity
Sites near protected areas, significant impacts, habitats protected or restored, and IUCN species.
4 Angaben
alle Karten live
Ersetzt durch GRI 101
- GRI 304-1Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasKarte
- GRI 304-2Significant impacts of activities, products and services on biodiversityKarte
- GRI 304-3Habitats protected or restoredKarte
- GRI 304-4IUCN Red List species and national conservation list species with habitats in areas affected by operationsKarte
GRI 305
Emissions
Scope 1, 2 and 3 emissions, intensity, reductions, ozone-depleting substances and other air emissions.
7 Angaben
alle Karten live
2027 durch GRI 102 ersetzt
- GRI 305-1Direct (Scope 1) GHG emissionsKarte
- GRI 305-2Energy indirect (Scope 2) GHG emissionsKarte
- GRI 305-3Other indirect (Scope 3) GHG emissionsKarte
- GRI 305-4GHG emissions intensityKarte
- GRI 305-5Reduction of GHG emissionsKarte
- GRI 305-6Emissions of ozone-depleting substances (ODS)Karte
- GRI 305-7Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissionsKarte
GRI 306
Waste
Waste-related impacts, waste generated, and waste diverted from and directed to disposal.
5 Angaben
alle Karten live
GRI 308
Supplier Environmental Assessment
New suppliers screened on environmental criteria, and negative impacts in the supply chain.
2 Angaben
alle Karten live
GRI 401
Employment
New hires and turnover, benefits to full-time employees, and parental leave.
3 Angaben
alle Karten live
GRI 402
Labor Management Relations
Minimum notice periods for significant operational changes.
1 Angabe
alle Karten live
GRI 403
Occupational Health and Safety
The OH&S management system, hazard identification, worker participation, and injuries and ill health.
10 Angaben
alle Karten live
- GRI 403-1Occupational health and safety management systemKarte
- GRI 403-2Hazard identification, risk assessment, and incident investigationKarte
- GRI 403-3Occupational health servicesKarte
- GRI 403-4Worker participation, consultation, and communication on occupational health and safetyKarte
- GRI 403-5Worker training on occupational health and safetyKarte
- GRI 403-6Promotion of worker healthKarte
- GRI 403-7Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsKarte
- GRI 403-8Workers covered by an occupational health and safety management systemKarte
- GRI 403-9Work-related injuriesKarte
- GRI 403-10Work-related ill healthKarte
GRI 404
Training and Education
Training hours, skills-upgrading programmes, and performance and career development reviews.
3 Angaben
alle Karten live
GRI 405
Diversity and Equal Opportunity
Diversity of governance bodies and employees, and the ratio of basic salary and remuneration.
2 Angaben
alle Karten live
GRI 406
Non-discrimination
Incidents of discrimination, and the corrective actions taken.
1 Angabe
alle Karten live
GRI 407
Freedom of Association and Collective Bargaining
Operations and suppliers where freedom of association and collective bargaining may be at risk.
1 Angabe
alle Karten live
GRI 408
Child Labor
Operations and suppliers at significant risk of incidents of child labour.
1 Angabe
alle Karten live
GRI 409
Forced or Compulsory Labor
Operations and suppliers at significant risk of incidents of forced or compulsory labour.
1 Angabe
alle Karten live
GRI 410
Security Practices
Security personnel trained in the organization's human rights policies and procedures.
1 Angabe
alle Karten live
GRI 411
Rights of Indigenous Peoples
Incidents of violations involving the rights of indigenous peoples.
1 Angabe
alle Karten live
GRI 413
Local Communities
Community engagement and impact assessments, and operations with significant negative impacts.
2 Angaben
alle Karten live
GRI 414
Supplier Social Assessment
New suppliers screened on social criteria, and negative social impacts in the supply chain.
2 Angaben
alle Karten live
GRI 415
Public Policy
Political contributions, by country and recipient.
1 Angabe
alle Karten live
GRI 416
Customer Health and Safety
Health and safety impacts of products and services, and incidents of non-compliance.
2 Angaben
alle Karten live
GRI 417
Marketing and Labeling
Product and service information requirements, and incidents in labelling and marketing.
3 Angaben
alle Karten live
GRI 418
Customer Privacy
Substantiated complaints about breaches of customer privacy and losses of customer data.
1 Angabe
alle Karten live
GRI 11 Oil and Gas Sector 110 Angaben Karten in Vorbereitung
- GRI 11.1.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.1.2302-1 Energy consumption within the organizationBerichtsbeispiele
- GRI 11.1.3302-2 Energy consumption outside of the organizationBerichtsbeispiele
- GRI 11.1.4302-3 Energy intensityBerichtsbeispiele
- GRI 11.1.5305-1 Direct (Scope 1) GHG emissionsBerichtsbeispiele
- GRI 11.1.6305-2 Energy indirect (Scope 2) GHG emissionsBerichtsbeispiele
- GRI 11.1.7305-3 Other indirect (Scope 3) GHG emissionsBerichtsbeispiele
- GRI 11.1.8305-4 GHG emissions intensityBerichtsbeispiele
- GRI 11.2.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.2.2201-2 Financial implications and other risks and opportunities due to climate changeBerichtsbeispiele
- GRI 11.2.3305-5 Reduction of GHG emissionsBerichtsbeispiele
- GRI 11.2.4Describe the organization’s approach to public policy development and lobbying on climate change, includingBerichtsbeispiele
- GRI 11.3.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.3.2305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissionsBerichtsbeispiele
- GRI 11.3.3416-1 Assessment of the health and safety impacts of product and service categoriesBerichtsbeispiele
- GRI 11.4.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.4.2304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasBerichtsbeispiele
- GRI 11.4.3304-2 Significant impacts of activities, products, and services on biodiversityBerichtsbeispiele
- GRI 11.4.4304-3 Habitats protected or restoredBerichtsbeispiele
- GRI 11.4.5304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operationsBerichtsbeispiele
- GRI 11.5.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.5.2306-1 Waste generation and significant waste-related impactsBerichtsbeispiele
- GRI 11.5.3306-2 Management of significant waste-related impactsBerichtsbeispiele
- GRI 11.5.4306-3 Waste generatedBerichtsbeispiele
- GRI 11.5.5306-4 Waste diverted from disposalBerichtsbeispiele
- GRI 11.5.6306-5 Waste directed to disposalBerichtsbeispiele
- GRI 11.6.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.6.2303-1 Interactions with water as a shared resourceBerichtsbeispiele
- GRI 11.6.3303-2 Management of water discharge-related impactsBerichtsbeispiele
- GRI 11.6.4303-3 Water withdrawalBerichtsbeispiele
- GRI 11.6.5303-4 Water dischargeBerichtsbeispiele
- GRI 11.6.6303-5 Water consumptionBerichtsbeispiele
- GRI 11.7.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.7.2402-1 Minimum notice periods regarding operational changesBerichtsbeispiele
- GRI 11.7.3404-2 Programs for upgrading employee skills and transition assistance programsBerichtsbeispiele
- GRI 11.7.4List the operational sites thatBerichtsbeispiele
- GRI 11.7.5List the decommissioned structures left in place and describe the rationale for leaving them in place.Berichtsbeispiele
- GRI 11.7.6Report the total monetary value of financial provisions for closure and rehabilitation made by the organization, including post-closure monitoring and aftercare for operational sites.Berichtsbeispiele
- GRI 11.8.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.8.2306-3 Significant spills[1]Berichtsbeispiele
- GRI 11.8.3Report the total number of Tier 1 and Tier 2 process safety events, and a breakdown of this total by business activity (e.g., exploration, development, production, closure and rehabilitation, refining, processing, transportation, storage).[2]Berichtsbeispiele
- GRI 11.8.4The following additional sector disclosures are for organizations with oil sands mining operations.Berichtsbeispiele
- GRI 11.9.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.9.2403-1 Occupational health and safety management systemBerichtsbeispiele
- GRI 11.9.3403-2 Hazard identification, risk assessment, and incident investigationBerichtsbeispiele
- GRI 11.9.4403-3 Occupational health servicesBerichtsbeispiele
- GRI 11.9.5403-4 Worker participation, consultation, and communication on occupational health and safetyBerichtsbeispiele
- GRI 11.9.6403-5 Worker training on occupational health and safetyBerichtsbeispiele
- GRI 11.9.7403-6 Promotion of worker healthBerichtsbeispiele
- GRI 11.9.8403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsBerichtsbeispiele
- GRI 11.9.9403-8 Workers covered by an occupational health and safety management systemBerichtsbeispiele
- GRI 11.9.10403-9 Work-related injuriesBerichtsbeispiele
- GRI 11.9.11403-10 Work-related ill healthBerichtsbeispiele
- GRI 11.10.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.10.2401-1 New employee hires and employee turnoverBerichtsbeispiele
- GRI 11.10.3401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employeesBerichtsbeispiele
- GRI 11.10.4401-3 Parental leaveBerichtsbeispiele
- GRI 11.10.5402-1 Minimum notice periods regarding operational changesBerichtsbeispiele
- GRI 11.10.6404-1 Average hours of training per year per employeeBerichtsbeispiele
- GRI 11.10.7404-2 Programs for upgrading employee skills and transition assistance programsBerichtsbeispiele
- GRI 11.10.8414-1 New suppliers that were screened using social criteriaBerichtsbeispiele
- GRI 11.10.9414-2 Negative social impacts in the supply chain and actions takenBerichtsbeispiele
- GRI 11.11.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.11.2202-2 Proportion of senior management hired from the local communityBerichtsbeispiele
- GRI 11.11.3401-3 Parental leaveBerichtsbeispiele
- GRI 11.11.4404-1 Average hours of training per year per employeeBerichtsbeispiele
- GRI 11.11.5405-1 Diversity of governance bodies and employeesBerichtsbeispiele
- GRI 11.11.6405-2 Ratio of basic salary and remunerationBerichtsbeispiele
- GRI 11.11.7406-1 Incidents of discrimination and corrective actions takenBerichtsbeispiele
- GRI 11.12.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.12.2409-1 Operations and suppliers at significant risk for incidents of forced or compulsory laborBerichtsbeispiele
- GRI 11.12.3414-1 New suppliers that were screened using social criteriaBerichtsbeispiele
- GRI 11.13.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.13.2407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskBerichtsbeispiele
- GRI 11.14.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.14.2201-1 Direct economic value generated and distributedBerichtsbeispiele
- GRI 11.14.3202-2 Proportion of senior management hired from the local communityBerichtsbeispiele
- GRI 11.14.4203-1 Infrastructure investments and services supportedBerichtsbeispiele
- GRI 11.14.5203-2 Significant indirect economic impactsBerichtsbeispiele
- GRI 11.14.6204-1 Proportion of spending on local suppliersBerichtsbeispiele
- GRI 11.15.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.15.2413-1 Operations with local community engagement, impact assessments, and development programsBerichtsbeispiele
- GRI 11.15.3413-2 Operations with significant actual and potential negative impacts on local communitiesBerichtsbeispiele
- GRI 11.15.4Report the number and type of grievances from local communities identified, includingBerichtsbeispiele
- GRI 11.16.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.16.2List the locations of operations that caused or contributed to involuntary resettlement or where such resettlement is ongoing. For each location, describe how peoples’ livelihoods and human rights were affected and restored.Berichtsbeispiele
- GRI 11.17.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.17.2411-1 Incidents of violations involving rights of indigenous peoplesBerichtsbeispiele
- GRI 11.17.3List the locations of operations where indigenous peoples are present or affected by activities of the organization.Berichtsbeispiele
- GRI 11.17.4Report if the organization has been involved in a process of seeking free, prior and informed consent (FPIC) from indigenous peoples for any of the organization’s activities, including, in each caseBerichtsbeispiele
- GRI 11.18.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.18.2410-1 Security personnel trained in human rights policies or proceduresBerichtsbeispiele
- GRI 11.19.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.19.2206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practicesBerichtsbeispiele
- GRI 11.20.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.20.2205-1 Operations assessed for risks related to corruptionBerichtsbeispiele
- GRI 11.20.3205-2 Communication and training about anti-corruption policies and proceduresBerichtsbeispiele
- GRI 11.20.4205-3 Confirmed incidents of corruption and actions takenBerichtsbeispiele
- GRI 11.20.5Describe the approach to contract transparency, includingBerichtsbeispiele
- GRI 11.20.6List the organization’s beneficial owners and explain how the organization identifies the beneficial owners of business partners, including joint ventures and suppliers.[2]Berichtsbeispiele
- GRI 11.21.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.21.2201-1 Direct economic value generated and distributedBerichtsbeispiele
- GRI 11.21.3201-4 Financial assistance received from governmentBerichtsbeispiele
- GRI 11.21.4207-1 Approach to taxBerichtsbeispiele
- GRI 11.21.5207-2 Tax governance, control, and risk managementBerichtsbeispiele
- GRI 11.21.6207-3 Stakeholder engagement and management of concerns related to taxBerichtsbeispiele
- GRI 11.21.7207-4 Country-by-country reportingBerichtsbeispiele
- GRI 11.21.8For oil and gas purchased from the state, or from third parties appointed by the state to sell on their behalf, reportBerichtsbeispiele
- GRI 11.22.13-3 Management of material topicsBerichtsbeispiele
- GRI 11.22.2415-1 Political contributionsBerichtsbeispiele
GRI 12 Coal Sector 110 Angaben Karten in Vorbereitung
- GRI 12.1.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.1.2302-1 Energy consumption within the organizationBerichtsbeispiele
- GRI 12.1.3302-2 Energy consumption outside of the organizationBerichtsbeispiele
- GRI 12.1.4302-3 Energy intensityBerichtsbeispiele
- GRI 12.1.5305-1 Direct (Scope 1) GHG emissionsBerichtsbeispiele
- GRI 12.1.6305-2 Energy indirect (Scope 2) GHG emissionsBerichtsbeispiele
- GRI 12.1.7305-3 Other indirect (Scope 3) GHG emissionsBerichtsbeispiele
- GRI 12.1.8305-4 GHG emissions intensityBerichtsbeispiele
- GRI 12.2.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.2.2201-2 Financial implications and other risks and opportunities due to climate changeBerichtsbeispiele
- GRI 12.2.4Describe the organization’s approach to public policy development and lobbying on climate change, includingBerichtsbeispiele
- GRI 12.3.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.3.2402-1 Minimum notice periods regarding operational changesBerichtsbeispiele
- GRI 12.3.3404-2 Programs for upgrading employee skills and transition assistance programsBerichtsbeispiele
- GRI 12.3.4List the operational sites thatBerichtsbeispiele
- GRI 12.3.5Report the total monetary value of financial provisions made by the organization for closure and rehabilitation, including environmental and socioeconomic post-closure monitoring and aftercare for operational sites, and provide a breakdown of this total by project.Berichtsbeispiele
- GRI 12.3.6Describe non-financial provisions made by the organization to manage the local community's socioeconomic transition to a sustainable post-mining economy, including collaborative efforts, projects, and programs.Berichtsbeispiele
- GRI 12.4.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.4.2305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissionsBerichtsbeispiele
- GRI 12.5.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.5.2304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasBerichtsbeispiele
- GRI 12.5.3304-2 Significant impacts of activities, products and services on biodiversityBerichtsbeispiele
- GRI 12.5.4304-3 Habitats protected or restoredBerichtsbeispiele
- GRI 12.5.5304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operationsBerichtsbeispiele
- GRI 12.6.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.6.2306-1 Waste generation and significant waste-related impactsBerichtsbeispiele
- GRI 12.6.3306-2 Management of significant waste-related impactsBerichtsbeispiele
- GRI 12.6.4306-3 Waste generatedBerichtsbeispiele
- GRI 12.6.5306-4 Waste diverted from disposalBerichtsbeispiele
- GRI 12.6.6306-5 Waste directed to disposalBerichtsbeispiele
- GRI 12.7.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.7.2303-1 Interactions with water as a shared resourceBerichtsbeispiele
- GRI 12.7.3303-2 Management of water discharge-related impactsBerichtsbeispiele
- GRI 12.7.4303-3 Water withdrawalBerichtsbeispiele
- GRI 12.7.5303-4 Water dischargeBerichtsbeispiele
- GRI 12.7.6303-5 Water consumptionBerichtsbeispiele
- GRI 12.8.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.8.2201-1 Direct economic value generated and distributedBerichtsbeispiele
- GRI 12.8.3202-2 Proportion of senior management hired from the local communityBerichtsbeispiele
- GRI 12.8.4203-1 Infrastructure investments and services supportedBerichtsbeispiele
- GRI 12.8.5203-2 Significant indirect economic impactsBerichtsbeispiele
- GRI 12.8.6204-1 Proportion of spending on local suppliersBerichtsbeispiele
- GRI 12.9.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.9.2413-1 Operations with local community engagement, impact assessments, and development programsBerichtsbeispiele
- GRI 12.9.3413-2 Operations with significant actual and potential negative impacts on local communitiesBerichtsbeispiele
- GRI 12.9.4Report the number and type of grievances from local communities identified, includingBerichtsbeispiele
- GRI 12.10.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.10.2List the locations of operations that caused or contributed to involuntary resettlement or where such resettlement is ongoing. For each location, describe how peoples’ livelihoods and human rights were affected and restored.Berichtsbeispiele
- GRI 12.11.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.11.2411-1 Incidents of violations involving rights of indigenous peoplesBerichtsbeispiele
- GRI 12.11.3List the locations of operations where indigenous peoples are present or affected by activities of the organization.Berichtsbeispiele
- GRI 12.11.4Report if the organization has been involved in a process of seeking free, prior, and informed consent (FPIC) from indigenous peoples for any of the organization’s activities, including, in each caseBerichtsbeispiele
- GRI 12.12.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.12.2410-1 Security personnel trained in human rights policies or proceduresBerichtsbeispiele
- GRI 12.13.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.13.2306-3 Significant spills [1]Berichtsbeispiele
- GRI 12.13.3Report the number of critical incidents in the reporting period and describe their impacts.Berichtsbeispiele
- GRI 12.13.4• List the organization’s tailings facilities, and report the name, location, and ownership status.Berichtsbeispiele
- GRI 12.14.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.14.2403-1 Occupational health and safety management systemBerichtsbeispiele
- GRI 12.14.3403-2 Hazard identification, risk assessment, and incident investigationBerichtsbeispiele
- GRI 12.14.4403-3 Occupational health servicesBerichtsbeispiele
- GRI 12.14.5403-4 Worker participation, consultation, and communication on occupational health and safetyBerichtsbeispiele
- GRI 12.14.6403-5 Worker training on occupational health and safetyBerichtsbeispiele
- GRI 12.14.7403-6 Promotion of worker healthBerichtsbeispiele
- GRI 12.14.8403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsBerichtsbeispiele
- GRI 12.14.9403-8 Workers covered by an occupational health and safety management systemBerichtsbeispiele
- GRI 12.14.10403-9 Work-related injuriesBerichtsbeispiele
- GRI 12.14.11403-10 Work-related ill healthBerichtsbeispiele
- GRI 12.15.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.15.2401-1 New employee hires and employee turnoverBerichtsbeispiele
- GRI 12.15.3401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employeesBerichtsbeispiele
- GRI 12.15.4401-3 Parental leaveBerichtsbeispiele
- GRI 12.15.5402-1 Minimum notice periods regarding operational changesBerichtsbeispiele
- GRI 12.15.6404-1 Average hours of training per year per employeeBerichtsbeispiele
- GRI 12.15.7404-2 Programs for upgrading employee skills and transition assistance programsBerichtsbeispiele
- GRI 12.15.8414-1 New suppliers that were screened using social criteriaBerichtsbeispiele
- GRI 12.15.9414-2 Negative social impacts in the supply chain and actions takenBerichtsbeispiele
- GRI 12.16.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.16.2408-1 Operations and suppliers at significant risk for incidents of child laborBerichtsbeispiele
- GRI 12.16.3414-1 New suppliers that were screened using social criteriaBerichtsbeispiele
- GRI 12.17.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.17.2409-1 Operations and suppliers at significant risk for incidents of forced or compulsory laborBerichtsbeispiele
- GRI 12.17.3414-1 New suppliers that were screened using social criteriaBerichtsbeispiele
- GRI 12.18.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.18.2407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskBerichtsbeispiele
- GRI 12.19.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.19.2202-1 Ratios of standard entry level wage by gender compared to local minimum wageBerichtsbeispiele
- GRI 12.19.3202-2 Proportion of senior management hired from the local communityBerichtsbeispiele
- GRI 12.19.4401-3 Parental leaveBerichtsbeispiele
- GRI 12.19.5404-1 Average hours of training per year per employeeBerichtsbeispiele
- GRI 12.19.6405-1 Diversity of governance bodies and employeesBerichtsbeispiele
- GRI 12.19.7405-2 Ratio of basic salary and remuneration of women to menBerichtsbeispiele
- GRI 12.19.8406-1 Incidents of discrimination and corrective actions takenBerichtsbeispiele
- GRI 12.20.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.20.2205-1 Operations assessed for risks related to corruptionBerichtsbeispiele
- GRI 12.20.3205-2 Communication and training about anti-corruption policies and proceduresBerichtsbeispiele
- GRI 12.20.4205-3 Confirmed incidents of corruption and actions takenBerichtsbeispiele
- GRI 12.20.5• Describe the approach to contract transparency, includingBerichtsbeispiele
- GRI 12.20.6List the organization’s beneficial owners and explain how the organization identifies the beneficial owners of business partners, including joint ventures and suppliers.[2]Berichtsbeispiele
- GRI 12.21.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.21.2201-1 Direct economic value generated and distributedBerichtsbeispiele
- GRI 12.21.3201-4 Financial assistance received from governmentBerichtsbeispiele
- GRI 12.21.4207-1 Approach to taxBerichtsbeispiele
- GRI 12.21.5207-2 Tax governance, control, and risk managementBerichtsbeispiele
- GRI 12.21.6207-3 Stakeholder engagement and management of concerns related to taxBerichtsbeispiele
- GRI 12.21.7207-4 Country-by-country reportingBerichtsbeispiele
- GRI 12.21.8For coal purchased from the state or from third parties appointed by the state to sell on their behalf, reportBerichtsbeispiele
- GRI 12.22.13-3 Management of material topicsBerichtsbeispiele
- GRI 12.22.2415-1 Political contributionsBerichtsbeispiele
GRI 13 Agriculture, Aquaculture and Fishing Sectors 99 Angaben Karten in Vorbereitung
- GRI 13.1.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.1.2305-1 Direct (Scope 1) GHG emissionsBerichtsbeispiele
- GRI 13.1.3305-2 Energy indirect (Scope 2) GHG emissionsBerichtsbeispiele
- GRI 13.1.4305-3 Other indirect (Scope 3) GHG emissionsBerichtsbeispiele
- GRI 13.1.5305-4 GHG emissions intensityBerichtsbeispiele
- GRI 13.1.6305-5 Reduction of GHG emissionsBerichtsbeispiele
- GRI 13.1.7305-6 Emissions of ozone-depleting substances (ODS)Berichtsbeispiele
- GRI 13.1.8305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissionsBerichtsbeispiele
- GRI 13.2.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.2.2201-2 Financial implications and other risks and opportunities due to climate changeBerichtsbeispiele
- GRI 13.3.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.3.2304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasBerichtsbeispiele
- GRI 13.3.3304-2 Significant impacts of activities, products and services on biodiversityBerichtsbeispiele
- GRI 13.3.4304-3 Habitats protected or restoredBerichtsbeispiele
- GRI 13.3.5304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operationsBerichtsbeispiele
- GRI 13.3.6The following additional sector disclosures are for organizations in the aquaculture sectorBerichtsbeispiele
- GRI 13.3.7The following additional sector disclosure is for organizations in the fishing sectorBerichtsbeispiele
- GRI 13.4.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.4.2Report the percentage of production volume from land owned, leased or managed by the organization determined to be deforestation- or conversion-free, by product, and describe the assessment methods used.13Berichtsbeispiele
- GRI 13.4.3• For products sourced by the organization, report the following by productBerichtsbeispiele
- GRI 13.4.4Report the size in hectares, the location, and the type14 of natural ecosystems converted since the cutoff date on land owned, leased, or managed by the organization.Berichtsbeispiele
- GRI 13.4.5Report the size in hectares, the location, and the type of natural ecosystems converted since the cut-off date by suppliers or in sourcing locations.Berichtsbeispiele
- GRI 13.5.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.6.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.6.2• Report the volume and intensity of pesticides used by the following toxicity hazard levels:[1] - Extremely hazardous;Berichtsbeispiele
- GRI 13.7.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.7.2303-1 Interactions with water as a shared resourceBerichtsbeispiele
- GRI 13.7.3303-2 Management of water discharge-related impactsBerichtsbeispiele
- GRI 13.7.4303-3 Water withdrawalBerichtsbeispiele
- GRI 13.7.5303-4 Water dischargeBerichtsbeispiele
- GRI 13.7.6303-5 Water consumptionBerichtsbeispiele
- GRI 13.8.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.8.2306-1 Waste generation and significant waste-related impactsBerichtsbeispiele
- GRI 13.8.3306-2 Management of significant waste-related impactsBerichtsbeispiele
- GRI 13.8.4306-3 Waste generatedBerichtsbeispiele
- GRI 13.8.5306-4 Waste diverted from disposalBerichtsbeispiele
- GRI 13.8.6306-5 Waste directed to disposalBerichtsbeispiele
- GRI 13.9.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.9.2Report the total weight of food loss in metric tons and the food loss percentage, by the organization’s main products or product category, and describe the methodology used for this calculation.[1]Berichtsbeispiele
- GRI 13.10.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.10.2416-1 Assessment of the health and safety impacts of product and service categoriesBerichtsbeispiele
- GRI 13.10.3416-2 Incidents of non-compliance concerning the health and safety impacts of products and servicesBerichtsbeispiele
- GRI 13.10.4Report the percentage of production volume[1] from sites certified to internationally recognized food safety standards, and list these standards.[2]Berichtsbeispiele
- GRI 13.10.5Report the number of recalls issued for food safety reasons and the total volume of products recalled.Berichtsbeispiele
- GRI 13.11.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.11.2Report the percentage of production volume[2] from sites of the organization certified to third-party animal health and welfare standards, and list these standards.Berichtsbeispiele
- GRI 13.11.3The following additional sector disclosure is for organizations in the aquaculture sector Report the survival percentage of farmed aquatic animals and the main causes of mortality.Berichtsbeispiele
- GRI 13.12.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.12.2413-1 Operations with local community engagement, impact assessments, and development programsBerichtsbeispiele
- GRI 13.12.3413-2 Operations with significant actual and potential negative impacts on local communitiesBerichtsbeispiele
- GRI 13.13.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.13.2List the locations of operations, where land and natural resource rights (including customary, collective, and informal tenure rights) may be affected by the organization’s operations.Berichtsbeispiele
- GRI 13.13.3Report the number, size in hectares, and location of operations where violations of land and natural resource rights (including customary, collective, and informal tenure rights) occurred and the groups of rightsholders affected.Berichtsbeispiele
- GRI 13.14.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.14.2411-1 Incidents of violations involving rights of indigenous peoplesBerichtsbeispiele
- GRI 13.14.3List the locations of operations where indigenous peoples are present or affected by activities of the organization.Berichtsbeispiele
- GRI 13.14.4• Report if the organization has been involved in a process of seeking free, prior, and informed consent (FPIC)[1] from indigenous peoples for any of the organization’s activities, including, in each caseBerichtsbeispiele
- GRI 13.15.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.15.2405-1 Diversity of governance bodies and employeesBerichtsbeispiele
- GRI 13.15.3405-2 Ratio of basic salary and remuneration of women to menBerichtsbeispiele
- GRI 13.15.4406-1 Incidents of discrimination and corrective actions takenBerichtsbeispiele
- GRI 13.15.5Describe any differences in employment terms and approach to compensation based on workers’ nationality or migrant status, by location of operations.Berichtsbeispiele
- GRI 13.16.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.16.2409-1 Operations and suppliers at significant risk for incidents of forced or compulsory laborBerichtsbeispiele
- GRI 13.17.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.17.2408-1 Operations and suppliers at significant risk for incidents of child laborBerichtsbeispiele
- GRI 13.18.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.18.2407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskBerichtsbeispiele
- GRI 13.19.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.19.2403-1 Occupational health and safety management systemBerichtsbeispiele
- GRI 13.19.3403-2 Hazard identification, risk assessment, and incident investigationBerichtsbeispiele
- GRI 13.19.4403-3 Occupational health servicesBerichtsbeispiele
- GRI 13.19.5403-4 Worker participation, consultation, and communication on occupational health and safetyBerichtsbeispiele
- GRI 13.19.6403-5 Worker training on occupational health and safetyBerichtsbeispiele
- GRI 13.19.7403-6 Promotion of worker healthBerichtsbeispiele
- GRI 13.19.8403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsBerichtsbeispiele
- GRI 13.19.9403-8 Workers covered by an occupational health and safety management systemBerichtsbeispiele
- GRI 13.19.10403-9 Work-related injuriesBerichtsbeispiele
- GRI 13.19.11403-10 Work-related ill healthBerichtsbeispiele
- GRI 13.20.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.21.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.21.2Report the percentage of employees and workers who are not employees and whose work is controlled covered by collective bargaining agreements that have terms related to wage levels and frequency of wage payments at significant locations of operation.Berichtsbeispiele
- GRI 13.21.3Report the percentage of employees and workers who are not employees and whose work is controlled paid above living wage, with a breakdown by genderBerichtsbeispiele
- GRI 13.22.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.22.2201-1 Direct economic value generated and distributedBerichtsbeispiele
- GRI 13.22.3203-1 Infrastructure investments and services supportedBerichtsbeispiele
- GRI 13.22.4203-2 Significant indirect economic impactsBerichtsbeispiele
- GRI 13.23.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.23.2Describe the level of traceability in place for each product sourced, for example, whether the product can be traced to the national, regional, or local level, or a specific point of origin (e.g., farms, hatcheries, and feed mill levels).[2]Berichtsbeispiele
- GRI 13.23.3Report the percentage of sourced volume[3] certified to internationally recognized standards that trace the path of products through the supply chain, by product and list these standards.[4]Berichtsbeispiele
- GRI 13.23.4Describe improvement projects to get suppliers certified to internationally recognized standards that trace the path of products through the supply chain to ensure that all sourced volume is certified.Berichtsbeispiele
- GRI 13.24.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.24.2415-1 Political contributionsBerichtsbeispiele
- GRI 13.25.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.25.2206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practicesBerichtsbeispiele
- GRI 13.26.13-3 Management of material topicsBerichtsbeispiele
- GRI 13.26.2205-1 Operations assessed for risks related to corruptionBerichtsbeispiele
- GRI 13.26.3205-2 Communication and training about anti-corruption policies and proceduresBerichtsbeispiele
- GRI 13.26.4205-3 Confirmed incidents of corruption and actions takenBerichtsbeispiele
GRI 14 Mining Sector 128 Angaben Karten in Vorbereitung
- GRI 14.1.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.1.2302-1 Energy consumption within the organizationBerichtsbeispiele
- GRI 14.1.3302-2 Energy consumption outside of the organizationBerichtsbeispiele
- GRI 14.1.4302-3 Energy intensityBerichtsbeispiele
- GRI 14.1.5305-1 Direct (Scope 1) GHG emissionsBerichtsbeispiele
- GRI 14.1.6305-2 Energy indirect (Scope 2) GHG emissionsBerichtsbeispiele
- GRI 14.1.7305-3 Other indirect (Scope 3) GHG emissionsBerichtsbeispiele
- GRI 14.1.8305-4 GHG emissions intensityBerichtsbeispiele
- GRI 14.1.9305-5 Reduction of GHG emissionsBerichtsbeispiele
- GRI 14.2.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.2.2201-2 Financial implications and other risks and opportunities due to climate changeBerichtsbeispiele
- GRI 14.3.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.3.2305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissionsBerichtsbeispiele
- GRI 14.4.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.4.2101-1 Policies to halt and reverse biodiversity lossBerichtsbeispiele
- GRI 14.4.3101-2 Management of biodiversity impactsBerichtsbeispiele
- GRI 14.4.4101-4 Identification of biodiversity impactsBerichtsbeispiele
- GRI 14.4.5101-5 Locations with biodiversity impactsBerichtsbeispiele
- GRI 14.4.6101-6 Direct drivers of biodiversity lossBerichtsbeispiele
- GRI 14.4.7101-7 Changes to the state of biodiversityBerichtsbeispiele
- GRI 14.4.8101-8 Ecosystem servicesBerichtsbeispiele
- GRI 14.5.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.5.2306-1 Waste generation and significant waste-related impactsBerichtsbeispiele
- GRI 14.5.3306-2 Management of significant waste-related impactsBerichtsbeispiele
- GRI 14.5.4306-3 Waste generatedBerichtsbeispiele
- GRI 14.5.5306-4 Waste diverted from disposalBerichtsbeispiele
- GRI 14.5.6306-5 Waste directed to disposalBerichtsbeispiele
- GRI 14.6.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.6.2Report the tailings disposal methods used by the organization.Berichtsbeispiele
- GRI 14.6.3List the organization’s tailings facilities, and report the name, location, and ownership status, including whether the organization is the operator. For each tailings facility not confirmed to be in a state of safe closure:[2]Berichtsbeispiele
- GRI 14.7.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.7.2303-1 Interactions with water as a shared resourceBerichtsbeispiele
- GRI 14.7.3303-2 Management of water discharge-related impactsBerichtsbeispiele
- GRI 14.7.4303-3 Water withdrawalBerichtsbeispiele
- GRI 14.7.5303-4 Water dischargeBerichtsbeispiele
- GRI 14.7.6303-5 Water consumptionBerichtsbeispiele
- GRI 14.8.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.8.2402-1 Minimum notice periods regarding operational changesBerichtsbeispiele
- GRI 14.8.3404-2 Programs for upgrading employee skills and transition assistance programsBerichtsbeispiele
- GRI 14.8.4For each mine site, report whether itBerichtsbeispiele
- GRI 14.8.5For each closure and rehabilitation planBerichtsbeispiele
- GRI 14.8.6For each mine site, report in hectaresBerichtsbeispiele
- GRI 14.8.7For each mine site, report the estimated life of the mine (LOM).[1]Berichtsbeispiele
- GRI 14.8.8For financial provisions made by the organization for closure and rehabilitation, including environmental and socioeconomic post-closure monitoring and aftercare for mine sites, report: • the total estimated closure cost (not discounted), whether the financial provision covers the full amount of the current estimated closure cost, and whether the financial provision made is in line with the applicable regulatory requirements, by mine site;Berichtsbeispiele
- GRI 14.8.9Describe non-financial provisions made by the organization to manage the local community's socioeconomic transition to a sustainable post-mining economy, including collaborative efforts, projects, and programs.Berichtsbeispiele
- GRI 14.9.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.9.2201-1 Direct economic value generated and distributedBerichtsbeispiele
- GRI 14.9.3203-1 Infrastructure investments and services supportedBerichtsbeispiele
- GRI 14.9.4203-2 Significant indirect economic impactsBerichtsbeispiele
- GRI 14.9.5204-1 Proportion of spending on local suppliersBerichtsbeispiele
- GRI 14.9.6Report the percentage of workers hired from the local community at the mine-site level, broken down by gender, and the organization's definition used for ‘local community’.[1]Berichtsbeispiele
- GRI 14.10.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.10.2413-1 Operations with local community engagement, impact assessments, and development programsBerichtsbeispiele
- GRI 14.10.3413-2 Operations with significant actual and potential negative impacts on local communitiesBerichtsbeispiele
- GRI 14.10.4For each mine site, reportBerichtsbeispiele
- GRI 14.11.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.11.2411-1 Incidents of violations involving rights of Indigenous PeoplesBerichtsbeispiele
- GRI 14.11.3List the locations of operations and proven reserves where Indigenous Peoples are present and are or may be affected by the activities of the organization.Berichtsbeispiele
- GRI 14.11.4Report whether the organization has been involved in a process of seeking free, prior, and informed consent (FPIC) from Indigenous Peoples for any of the organization’s activities and, if so, report for each caseBerichtsbeispiele
- GRI 14.12.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.12.2List the mine sites where involuntary resettlement is planned, ongoing, or has taken place. For each mine site listed:Berichtsbeispiele
- GRI 14.12.3List the locations of operations where conflicts or violations of land and resource rights (including customary, collective, and informal tenure rights) occurred, and describe the incidents and the stakeholders whose rights are or could be affected.Berichtsbeispiele
- GRI 14.13.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.13.2List the mine sites where ASM occurs on or in close proximity to the site.Berichtsbeispiele
- GRI 14.13.3Report the total number and nature of incidents involving ASM and actions taken to address them.[1]Berichtsbeispiele
- GRI 14.14.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.14.2410-1 Security personnel trained in human rights policies or proceduresBerichtsbeispiele
- GRI 14.15.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.15.2306-3 Significant spills[1]Berichtsbeispiele
- GRI 14.15.3Report the number of critical incidents in the reporting period, describe their impacts, and actions taken to remediate them.Berichtsbeispiele
- GRI 14.15.4Report the percentage of mine sites that have emergency preparedness and response plans in place, and list the sites that do not.Berichtsbeispiele
- GRI 14.16.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.16.2403-1 Occupational health and safety management systemBerichtsbeispiele
- GRI 14.16.3403-2 Hazard identification, risk assessment, and incident investigationBerichtsbeispiele
- GRI 14.16.4403-3 Occupational health servicesBerichtsbeispiele
- GRI 14.16.5403-4 Worker participation, consultation, and communication on occupational health and safetyBerichtsbeispiele
- GRI 14.16.6403-5 Worker training on occupational health and safetyBerichtsbeispiele
- GRI 14.16.7403-6 Promotion of worker healthBerichtsbeispiele
- GRI 14.16.8403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsBerichtsbeispiele
- GRI 14.16.9403-8 Workers covered by an occupational health and safety management systemBerichtsbeispiele
- GRI 14.16.10403-9 Work-related injuriesBerichtsbeispiele
- GRI 14.16.11403-10 Work-related ill healthBerichtsbeispiele
- GRI 14.17.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.17.2202-1 Ratios of standard entry-level wage by gender compared to local minimum wageBerichtsbeispiele
- GRI 14.17.3401-1 New employee hires and employee turnoverBerichtsbeispiele
- GRI 14.17.4401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employeesBerichtsbeispiele
- GRI 14.17.5401-3 Parental leaveBerichtsbeispiele
- GRI 14.17.6402-1 Minimum notice periods regarding operational changesBerichtsbeispiele
- GRI 14.17.7404-1 Average hours of training per year per employeeBerichtsbeispiele
- GRI 14.17.8404-2 Programs for upgrading employee skills and transition assistance programsBerichtsbeispiele
- GRI 14.17.9414-1 New suppliers that were screened using social criteriaBerichtsbeispiele
- GRI 14.17.10414-2 Negative social impacts in the supply chain and actions takenBerichtsbeispiele
- GRI 14.18.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.18.2408-1 Operations and suppliers at significant risk for incidents of child laborBerichtsbeispiele
- GRI 14.18.3414-1 New suppliers that were screened using social criteriaBerichtsbeispiele
- GRI 14.19.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.19.2409-1 Operations and suppliers at significant risk for incidents of forced or compulsory laborBerichtsbeispiele
- GRI 14.19.3414-1 New suppliers that were screened using social criteriaBerichtsbeispiele
- GRI 14.20.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.20.2407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskBerichtsbeispiele
- GRI 14.20.3Report the number of strikes and lockouts involving 1,000 or more workers lasting one full shift or longer, and their total duration in worker days idle.[1]Berichtsbeispiele
- GRI 14.21.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.21.2202-2 Proportion of senior management hired from the local communityBerichtsbeispiele
- GRI 14.21.3401-3 Parental leaveBerichtsbeispiele
- GRI 14.21.4404-1 Average hours of training per year per employeeBerichtsbeispiele
- GRI 14.21.5405-1 Diversity of governance bodies and employeesBerichtsbeispiele
- GRI 14.21.6405-2 Ratio of basic salary and remuneration of women to menBerichtsbeispiele
- GRI 14.21.7406-1 Incidents of discrimination and corrective actions takenBerichtsbeispiele
- GRI 14.22.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.22.2205-1 Operations assessed for risks related to corruptionBerichtsbeispiele
- GRI 14.22.3205-2 Communication and training about anti-corruption policies and proceduresBerichtsbeispiele
- GRI 14.22.4205-3 Confirmed incidents of corruption and actions takenBerichtsbeispiele
- GRI 14.22.5Describe the approach to contract transparency, includingBerichtsbeispiele
- GRI 14.22.6Report the following information about the organization’s beneficial owners, including joint venturesBerichtsbeispiele
- GRI 14.23.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.23.2201-1 Direct economic value generated and distributedBerichtsbeispiele
- GRI 14.23.3201-4 Financial assistance received from governmentBerichtsbeispiele
- GRI 14.23.4207-1 Approach to taxBerichtsbeispiele
- GRI 14.23.5207-2 Tax governance, control, and risk managementBerichtsbeispiele
- GRI 14.23.6207-3 Stakeholder engagement and management of concerns related to taxBerichtsbeispiele
- GRI 14.23.7207-4 Country-by-country reportingBerichtsbeispiele
- GRI 14.23.8For minerals purchased from the state or from third parties appointed by the state to sell on their behalf, reportBerichtsbeispiele
- GRI 14.24.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.24.2415-1 Political contributionsBerichtsbeispiele
- GRI 14.25.13-3 Management of material topicsBerichtsbeispiele
- GRI 14.25.2List the locations of operations in conflict-affected or high-risk areas and how these were identified.[1]Berichtsbeispiele
- GRI 14.25.3Describe the due diligence process applied for operations in, or when sourcing from, conflict-affected and high-risk areas and whether it aligns with the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas.Berichtsbeispiele
- GRI 14.25.4For operations in conflict-affected or high-risk areas, report the potential negative impacts on workers and local communities, including actions to prevent or mitigate the impacts.Berichtsbeispiele
ESRS 2
General Disclosures
Governance, strategy, impact/risk/opportunity management and the metrics basis every topical standard builds on.
15 Angaben
alle Karten live
- BP-1Basis for preparation of the sustainability statementKarte
- BP-2Specific information if the undertaking uses phasing-in optionsKarte
- GDR-AGeneral Disclosure Requirement for actions and resourcesKarte
- GDR-MGeneral Disclosure Requirement for metricsKarte
- GDR-PGeneral Disclosure Requirement for policiesKarte
- GDR-TGeneral Disclosure Requirement for targetsKarte
- GOV-1The role of the administrative, management and supervisory bodies in relation to sustainabilityKarte
- GOV-2Integration of sustainability-related performance in incentive schemesKarte
- GOV-3Statement on due diligenceKarte
- GOV-4Risk management and internal controls over sustainability reportingKarte
- IRO-1Description of the process to identify and assess material impacts, risks and opportunities and material information to be reportedKarte
- IRO-2Material impacts, risks and opportunities and disclosure requirements included in the sustainability statementKarte
- SBM-1Strategy, business model and value chainKarte
- SBM-2Interests and views of stakeholdersKarte
- SBM-3Interaction of material impacts, risks and opportunities with strategy and business model, and financial effectsKarte
ESRS 2 (2023) ESRS 2 GENERAL DISCLOSURES 12 Angaben Karten in Vorbereitung
- BP-1General basis for preparation of the sustainability statementBerichtsbeispiele
- BP-2Disclosures in relation to specific circumstancesBerichtsbeispiele
- GOV-1The role of the administrative, management and supervisory bodiesBerichtsbeispiele
- GOV-2Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodiesBerichtsbeispiele
- GOV-3Integration of sustainability-related performance in incentive schemesBerichtsbeispiele
- GOV-4Statement on due diligenceBerichtsbeispiele
- GOV-5Risk management and internal controls over sustainability reportingBerichtsbeispiele
- IRO-1Description of the process to identify and assess material impacts, risks and opportunitiesBerichtsbeispiele
- IRO-2Disclosure Requirements in ESRS covered by the undertaking’s sustainability statementBerichtsbeispiele
- SBM-1Strategy, business model and value chainBerichtsbeispiele
- SBM-2Interests and views of stakeholdersBerichtsbeispiele
- SBM-3Material impacts, risks and opportunities and their interaction with strategy and business modelBerichtsbeispiele
ESRS E1
Climate Change
Transition plan, policies and targets, energy, Scope 1–3 emissions, removals, carbon credits and financial effects.
11 Angaben
alle Karten live
- E1-1Transition plan for climate change mitigationKarte
- E1-2Identification of climate-related risks and scenario analysisKarte
- E1-3Resilience in relation to climate changeKarte
- E1-4Policies related to climate change mitigation and adaptationKarte
- E1-5Actions and resources in relation to climate change mitigation and adaptationKarte
- E1-6Targets related to climate changeKarte
- E1-7Energy consumption and mixKarte
- E1-8Gross scope 1, 2, 3 GHG emissionsKarte
- E1-9GHG removals and GHG mitigation projects financed through carbon creditsKarte
- E1-10Internal carbon pricingKarte
- E1-11Anticipated financial effects from material physical and transition risks and material climate-related opportunitiesKarte
ESRS E1 (2023) ESRS E1 CLIMATE CHANGE 9 Angaben Karten in Vorbereitung
- E1-1Transition plan for climate change mitigationBerichtsbeispiele
- E1-2Policies related to climate change mitigation and adaptationBerichtsbeispiele
- E1-3Actions and resources in relation to climate change policiesBerichtsbeispiele
- E1-4Targets related to climate change mitigation and adaptationBerichtsbeispiele
- E1-5Energy consumption and mixBerichtsbeispiele
- E1-6Gross Scopes 1, 2, 3 and Total GHG emissionsBerichtsbeispiele
- E1-7GHG removals and GHG mitigation projects financed through carbon creditsBerichtsbeispiele
- E1-8Internal carbon pricingBerichtsbeispiele
- E1-9Anticipated financial effects from material physical and transition risks and potential climate-related opportunitiesBerichtsbeispiele
ESRS E2
Pollution
Pollution of air, water and soil, substances of concern, and the financial effects.
5 Angaben
2 Karten live
ESRS E2 (2023) ESRS E2 POLLUTION 6 Angaben Karten in Vorbereitung
- E2-1Policies related to pollutionBerichtsbeispiele
- E2-2Actions and resources related to pollutionBerichtsbeispiele
- E2-3Targets related to pollutionBerichtsbeispiele
- E2-4Pollution of air, water and soilBerichtsbeispiele
- E2-5Substances of concern and substances of very high concernBerichtsbeispiele
- E2-6Anticipated financial effects from material pollution-related risks and opportunitiesBerichtsbeispiele
ESRS E3
Water and Marine Resources
Water consumption, withdrawal and discharge, marine resources, and the financial effects.
4 Angaben
alle Karten live
ESRS E3 (2023) ESRS E3 WATER AND MARINE RESOURCES 5 Angaben Karten in Vorbereitung
- E3-1Policies related to water and marine resourcesBerichtsbeispiele
- E3-2Actions and resources related to water and marine resourcesBerichtsbeispiele
- E3-3Targets related to water and marine resourcesBerichtsbeispiele
- E3-4Water consumptionBerichtsbeispiele
- E3-5Anticipated financial effects from material water and marine resources-related risks and opportunitiesBerichtsbeispiele
ESRS E4
Biodiversity and Ecosystems
Transition plan, impact metrics on species and ecosystems, and the financial effects.
5 Angaben
alle Karten live
ESRS E4 (2023) ESRS E4 BIODIVERSITY AND ECOSYSTEMS 6 Angaben Karten in Vorbereitung
- E4-1Transition plan and consideration of biodiversity and ecosystems in strategy and business modelBerichtsbeispiele
- E4-2Policies related to biodiversity and ecosystemsBerichtsbeispiele
- E4-3Actions and resources related to biodiversity and ecosystemsBerichtsbeispiele
- E4-4Targets related to biodiversity and ecosystemsBerichtsbeispiele
- E4-5Impact metrics related to biodiversity and ecosystems changeBerichtsbeispiele
- E4-6Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunitiesBerichtsbeispiele
ESRS E5
Resource Use and Circular Economy
Resource inflows and outflows, waste, and the financial effects.
5 Angaben
alle Karten live
ESRS E5 (2023) ESRS E5 RESOUCE USE AND CIRCULAR ECONOMY 6 Angaben Karten in Vorbereitung
- E5-1Policies related to resource use and circular economyBerichtsbeispiele
- E5-2Actions and resources related to resource use and circular economyBerichtsbeispiele
- E5-3Targets related to resource use and circular economyBerichtsbeispiele
- E5-4Resource inflowsBerichtsbeispiele
- E5-5Resource outflowsBerichtsbeispiele
- E5-6Anticipated financial effects from material resource use and circular economy-related risks and opportunitiesBerichtsbeispiele
ESRS G1
Business Conduct
Corporate culture, whistleblowing, corruption and bribery, political influence and payment practices.
6 Angaben
alle Karten live
- G1-1Policies related to business conductKarte
- G1-2Actions related to business conductKarte
- G1-3Targets related to business conductKarte
- G1-4Metrics related to corruption or briberyKarte
- G1-5Metrics related to political influence, including lobbying activitiesKarte
- G1-6Metrics related to payment practicesKarte
ESRS G1 (2023) ESRS G1 BUSINESS CONDUCT 6 Angaben Karten in Vorbereitung
- G1-1Business conduct policies and corporate cultureBerichtsbeispiele
- G1-2Management of relationships with suppliersBerichtsbeispiele
- G1-3Prevention and detection of corruption and briberyBerichtsbeispiele
- G1-4Incidents of corruption or briberyBerichtsbeispiele
- G1-5Political influence and lobbying activitiesBerichtsbeispiele
- G1-6Payment practicesBerichtsbeispiele
ESRS S1
Own Workforce
Working conditions, equal treatment, workforce characteristics, pay gap, and incidents.
16 Angaben
alle Karten live
- S1-1Policies related to own workforceKarte
- S1-2Engagement with own workforce and workers’ representatives, existence of channels for own workforce to raise concerns or needs and approaches to remedyKarte
- S1-3Actions and resources related to own workforceKarte
- S1-4Targets related to own workforceKarte
- S1-5Characteristics of the undertaking’s employeesKarte
- S1-6Characteristics of non-employees in the undertaking’s own workforceKarte
- S1-7Collective bargaining coverage and social dialogueKarte
- S1-8Gender diversity in top managementKarte
- S1-9Adequate wagesKarte
- S1-10Social protectionKarte
- S1-11Persons with disabilitiesKarte
- S1-12Training and skills development metricsKarte
- S1-13Health and safety metricsKarte
- S1-14Work-life balance metricsKarte
- S1-15Remuneration metricsKarte
- S1-16Incidents of discrimination and other human rights incidentsKarte
ESRS S1 (2023) ESRS S1 OWN WORKFORCE 17 Angaben Karten in Vorbereitung
- S1-1Policies related to own workforceBerichtsbeispiele
- S1-2Processes for engaging with own workforce and workers’ representatives about impactsBerichtsbeispiele
- S1-3Processes to remediate negative impacts and channels for own workforce to raise concernsBerichtsbeispiele
- S1-4Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actionsBerichtsbeispiele
- S1-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesBerichtsbeispiele
- S1-6Characteristics of the undertaking’s employeesBerichtsbeispiele
- S1-7Characteristics of non-employees in the undertaking’s own workforceBerichtsbeispiele
- S1-8Collective bargaining coverage and social dialogueBerichtsbeispiele
- S1-9Diversity metricsBerichtsbeispiele
- S1-10Adequate wagesBerichtsbeispiele
- S1-11Social protectionBerichtsbeispiele
- S1-12Persons with disabilitiesBerichtsbeispiele
- S1-13Training and skills development metricsBerichtsbeispiele
- S1-14Health and safety metricsBerichtsbeispiele
- S1-15Work-life balance metricsBerichtsbeispiele
- S1-16Remuneration metrics (pay gap and total remuneration)Berichtsbeispiele
- S1-17Incidents, complaints and severe human rights impactsBerichtsbeispiele
ESRS S2
Workers in the Value Chain
Policies, engagement, remediation channels and targets for workers in the value chain.
4 Angaben
alle Karten live
- S2-1Policies related to workers in the value chainKarte
- S2-2Engagement with workers in the value chain, existence of channels for workers in the value chain to raise concerns or needs and approaches to remedyKarte
- S2-3Actions and resources related to workers in the value chainKarte
- S2-4Targets related to workers in the value chainKarte
ESRS S2 (2023) ESRS S2 WORKERS IN THE VALUE CHAIN 5 Angaben Karten in Vorbereitung
- S2-1Policies related to value chain workersBerichtsbeispiele
- S2-2Processes for engaging with value chain workers about impactsBerichtsbeispiele
- S2-3Processes to remediate negative impacts and channels for value chain workers to raise concernsBerichtsbeispiele
- S2-4Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actionsBerichtsbeispiele
- S2-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesBerichtsbeispiele
ESRS S3
Affected Communities
Policies, engagement, remediation channels and targets for affected communities.
4 Angaben
alle Karten live
- S3-1Policies related to affected communitiesKarte
- S3-2Engagement with affected communities, existence of channels for affected communities to raise concerns or needs and approaches to remedyKarte
- S3-3Actions and resources related to affected communitiesKarte
- S3-4Targets related to affected communitiesKarte
ESRS S3 (2023) ESRS S3 AFFECTED COMMUNITIES 5 Angaben Karten in Vorbereitung
- S3-1Policies related to affected communitiesBerichtsbeispiele
- S3-2Processes for engaging with affected communities about impactsBerichtsbeispiele
- S3-3Processes to remediate negative impacts and channels for affected communities to raise concernsBerichtsbeispiele
- S3-4Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actionsBerichtsbeispiele
- S3-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesBerichtsbeispiele
ESRS S4
Consumers and End-users
Policies, engagement, remediation channels and targets for consumers and end-users.
4 Angaben
3 Karten live
- S4-1Policies related to consumers and end-usersBerichtsbeispiele
- S4-2Engagement with consumers and end-users, existence of channels for consumers and end-users to raise concerns or needs and approaches to remedyKarte
- S4-3Actions and resources related to consumers and end-usersKarte
- S4-4Targets related to consumers and end-usersKarte
ESRS S4 (2023) ESRS S4 CONSUMERS AND END-USERS 5 Angaben Karten in Vorbereitung
- S4-1Policies related to consumers and end-usersBerichtsbeispiele
- S4-2Processes for engaging with consumers and end-users about impactsBerichtsbeispiele
- S4-3Processes to remediate negative impacts and channels for consumers and end-users to raise concernsBerichtsbeispiele
- S4-4Taking action on material impacts on consumers and end- users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actionsBerichtsbeispiele
- S4-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesBerichtsbeispiele
VSME Disclosure-Karten sind in Vorbereitung
Wir bauen die kuratierten VSME-Karten — 20 Kennzahlen katalogisiert und untereinander verknüpft. Hinterlassen Sie unten Ihre E-Mail-Adresse, und wir melden uns, sobald sie live gehen.
IFRS S1
General Requirements for Disclosure of Sustainability-related Financial Information
Governance, strategy, risk management and metrics for sustainability-related risks and opportunities, plus the general presentation and materiality requirements.
35 Angaben
14 Karten live
- s1-11-15Fair presentationBerichtsbeispiele
- s1-17-19MaterialityBerichtsbeispiele
- s1-20Reporting entityBerichtsbeispiele
- s1-21-24Connected informationBerichtsbeispiele
- s1-25Core content architectureBerichtsbeispiele
- s1-26Governance disclosure objectiveBerichtsbeispiele
- s1-27-aGovernance body or individual oversightKarte
- s1-27-bManagement role in governanceKarte
- s1-28Strategy disclosure objectiveBerichtsbeispiele
- s1-29Strategy disclosure architectureKarte
- s1-30-aSustainability-related risks and opportunitiesKarte
- s1-30-b-cTime horizonsKarte
- s1-32Business model and value chain effectsKarte
- s1-33Strategy and decision-makingKarte
- s1-34-37Current and anticipated financial effectsKarte
- s1-38-40When quantitative financial effects are not providedBerichtsbeispiele
- s1-41-42ResilienceKarte
- s1-43Risk management disclosure objectiveKarte
- s1-44-aProcesses for sustainability-related risksKarte
- s1-44-bProcesses for sustainability-related opportunitiesKarte
- s1-44-cIntegration into overall risk managementBerichtsbeispiele
- s1-45Metrics and targets disclosure objectiveBerichtsbeispiele
- s1-46-48Metrics for each sustainability-related risk and opportunityKarte
- s1-49-50Metrics from other sources and entity-developed metricsBerichtsbeispiele
- s1-51-53Targets and consistency over timeKarte
- s1-54-55Identifying sustainability-related risks and opportunitiesBerichtsbeispiele
- s1-56-58Identifying applicable disclosure requirements where no specific IFRS standard appliesBerichtsbeispiele
- s1-59Disclosure of sources of guidance appliedBerichtsbeispiele
- s1-60-63Location of disclosures and cross-referenceBerichtsbeispiele
- s1-64-69Timing of reporting and interim updatesBerichtsbeispiele
- s1-70-71Comparative informationBerichtsbeispiele
- s1-72-73Statement of compliance and exemptionsBerichtsbeispiele
- s1-74-76Significant judgementsBerichtsbeispiele
- s1-77-82Measurement uncertaintyBerichtsbeispiele
- s1-83-86Prior-period errorsBerichtsbeispiele
IFRS S2
Climate-related Disclosures
Climate governance, transition plans, scenario analysis, Scope 1–3 emissions, and cross-industry and industry-based metrics.
52 Angaben
25 Karten live
- s2-1-2ObjectiveBerichtsbeispiele
- s2-3-4ScopeBerichtsbeispiele
- s2-5Governance objectiveBerichtsbeispiele
- s2-6-aOversight by governance bodyKarte
- s2-6-bManagement roleKarte
- s2-7Duplication avoidanceBerichtsbeispiele
- s2-8Strategy objectiveBerichtsbeispiele
- s2-9Strategy disclosure architectureBerichtsbeispiele
- s2-10Climate-related risks and opportunitiesKarte
- s2-11-12Identification inputs and industry topicsKarte
- s2-13Business model and value chain impactKarte
- s2-14-aStrategy response and transition planKarte
- s2-14-bResourcing of climate actionsBerichtsbeispiele
- s2-14-cProgress against prior plansKarte
- s2-15Financial effects architectureBerichtsbeispiele
- s2-16-a-bCurrent financial effects and near-term adjustment riskBerichtsbeispiele
- s2-16-c-dAnticipated financial effectsBerichtsbeispiele
- s2-17-18Approach to quantitative financial effectsBerichtsbeispiele
- s2-19-21Omission and fallback for quantitative financial effectsBerichtsbeispiele
- s2-22-aClimate resilience assessment outputsKarte
- s2-22-bScenario analysis method, inputs and assumptionsKarte
- s2-23Use of metric categories and industry metrics in strategy disclosuresBerichtsbeispiele
- s2-24Risk management objectiveBerichtsbeispiele
- s2-25-aClimate-risk processes and policiesKarte
- s2-25-bClimate-opportunity processesKarte
- s2-25-cIntegration with overall risk managementBerichtsbeispiele
- s2-26Duplication avoidance in risk managementBerichtsbeispiele
- s2-27Metrics and targets objectiveBerichtsbeispiele
- s2-28Metrics and targets architectureBerichtsbeispiele
- s2-29-a-iAbsolute gross greenhouse gas emissionsKarte
- s2-29-a-iiGHG measurement standardBerichtsbeispiele
- s2-29-a-iiiGHG measurement approach, inputs and assumptionsKarte
- s2-29-a-iv-vGHG boundary disaggregation and Scope 2 detailsKarte
- s2-29-a-vi-1Scope 3 categoriesKarte
- s2-29-a-vi-2Financed emissionsKarte
- s2-29-bTransition-risk vulnerability metricKarte
- s2-29-cPhysical-risk vulnerability metricKarte
- s2-29-dClimate-opportunity alignment metricBerichtsbeispiele
- s2-29-eCapital deployment metricKarte
- s2-29-fInternal carbon pricesKarte
- s2-29-gRemuneration linkageKarte
- s2-30-31Cross-industry metric preparation rulesBerichtsbeispiele
- s2-32Industry-based metricsBerichtsbeispiele
- s2-33Target characteristicsKarte
- s2-34Target governance and monitoringKarte
- s2-35Target performance and trendsKarte
- s2-36Greenhouse-gas-target specifics and carbon creditsKarte
- s2-37Metrics used for target setting and monitoringBerichtsbeispiele
- s2-c1-c3Effective date and comparativesBerichtsbeispiele
- s2-c4-c5First-year transition reliefsBerichtsbeispiele
- S2.21Climate-related risks descriptionBerichtsbeispiele
- S2.29GHG emissions (Scope 1, 2, 3)Berichtsbeispiele
SASB Disclosure-Karten sind in Vorbereitung
Wir bauen die kuratierten SASB-Karten — 1.199 Kennzahlen katalogisiert und untereinander verknüpft. Hinterlassen Sie unten Ihre E-Mail-Adresse, und wir melden uns, sobald sie live gehen.
CALIFORNIA SB 253 Climate Corporate Data Accountability Act 8 Angaben 6 Karten live
- SB253-APPLICABILITYReporting entity applicabilityBerichtsbeispiele
- SB253-ASSURANCEThird-party assuranceKarte
- SB253-METHODOLOGYGHG Protocol methodology and reporting basisKarte
- SB253-PUBLIC-DISCLOSURE-FEESPublic disclosure, reporting organization, and feesBerichtsbeispiele
- SB253-REPORTING-TIMELINEReporting timeline and filing statusKarte
- SB253-SCOPE-1Scope 1 greenhouse gas emissionsKarte
- SB253-SCOPE-2Scope 2 greenhouse gas emissionsKarte
- SB253-SCOPE-3Scope 3 greenhouse gas emissionsKarte
CALIFORNIA SB 261 Climate-Related Financial Risk Act 7 Angaben 5 Karten live
- SB261-APPLICABILITYCovered entity applicabilityKarte
- SB261-CLIMATE-RISKClimate-related financial risk disclosureKarte
- SB261-FEESImplementation fee and administrationBerichtsbeispiele
- SB261-FRAMEWORK-ALIGNMENTTCFD or equivalent framework alignmentKarte
- SB261-GAPSReporting gaps and completion planBerichtsbeispiele
- SB261-REPORTING-TIMELINEBiennial reporting timeline and enforcement statusKarte
- SB261-RISK-MITIGATION-ADAPTATIONMeasures to reduce and adapt to climate-related financial riskKarte
UAE Federal Decree-Law 11/2024
Reduction of Climate Change Effects
Who is in scope, the GHG inventory, the reduction plan, MRV, verification, and the reporting timetable.
16 Angaben
7 Karten live
- Art.6(1)(a)-1Regular GHG emissions measurement and disclosureKarte
- Art.6(1)(a)-2Comprehensive emissions inventoryKarte
- Art.6(1)(a)-3Emission reduction measuresKarte
- Art.6(1)(b)-1Disclosure of activity and reduction dataKarte
- Art.6(1)(b)-2Expected outcomes of emission reduction initiativesKarte
- Art.6(1)(c)Emissions data retention and accessibilityBerichtsbeispiele
- Art.6(2)Submission through designated reporting systemsBerichtsbeispiele
- Art.6(3)Accuracy and verifiability of emissions dataKarte
- Art.6(4)Support national aggregation and analysisBerichtsbeispiele
- Art.7(3)(a)-1Economic losses from climate change impactsBerichtsbeispiele
- Art.7(3)(a)-2Non-economic losses from climate change impactsBerichtsbeispiele
- Art.7(3)(a)-3Climate-related data requested by authoritiesBerichtsbeispiele
- Art.7(3)(b)-1Implementation status of adaptation plansBerichtsbeispiele
- Art.7(3)(b)-2Adaptation measures for national and international reportingBerichtsbeispiele
- Art.7(3)(b)-3Data for international climate reportingKarte
- LAW-TEXTFull law textBerichtsbeispiele
Nutzen Sie einen Leitfaden, um die Frage zu klären. Nutzen Sie eine Karte, um die Angabe vorzubereiten.
Sind Sie noch dabei zu entscheiden, was gilt oder wie es auszulegen ist? Klären Sie das zuerst und öffnen Sie anschließend die betroffenen Karten.
Mehr erfahren
Lernen Sie, Angaben von Anfang bis Ende vorzubereiten.
Eine Karte bereitet eine Offenlegung auf. Das Programm entwickelt umfassende Reporting-Kompetenz – von Wesentlichkeit, Daten, Nachweisen und Textentwurf bis zur Prüfung – mit anwendungsorientierten Übungen zum eigenen Berichtskontext Ihrer Organisation und direkter Unterstützung durch Praktiker:innen in jedem Format.
Verfügbar als Guided Flex, Live Cohort, 1:1 Expert Mentorship oder Corporate-Programm.