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Réponses issues des fiches disclosure · 275 fiches · 1 211 rapports indexés · sources officielles citées sur chaque fiche
Catalogue des disclosures
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GRI 2 — General Disclosures
30 exigences · 30 fiches
GRI 2
General Disclosures
Entity and governance, strategy and policies, stakeholder engagement, and the reporting basis itself.
30 disclosures
toutes les fiches en ligne
- GRI 2-1Organizational detailsFiche
- GRI 2-2Entities included in the organization’s sustainability reportingFiche
- GRI 2-3Reporting period, frequency and contact pointFiche
- GRI 2-4Restatements of informationFiche
- GRI 2-5External assuranceFiche
- GRI 2-6Activities, value chain and other business relationshipsFiche
- GRI 2-7EmployeesFiche
- GRI 2-8Workers who are not employeesFiche
- GRI 2-9Governance structure and compositionFiche
- GRI 2-10Nomination and selection of the highest governance bodyFiche
- GRI 2-11Chair of the highest governance bodyFiche
- GRI 2-12Role of the highest governance body in overseeing the management of impactsFiche
- GRI 2-13Delegation of responsibility for managing impactsFiche
- GRI 2-14Role of the highest governance body in sustainability reportingFiche
- GRI 2-15Conflicts of interestFiche
- GRI 2-16Communication of critical concernsFiche
- GRI 2-17Collective knowledge of the highest governance bodyFiche
- GRI 2-18Evaluation of the performance of the highest governance bodyFiche
- GRI 2-19Remuneration policiesFiche
- GRI 2-20Process to determine remunerationFiche
- GRI 2-21Annual total compensation ratioFiche
- GRI 2-22Statement on sustainable development strategyFiche
- GRI 2-23Policy commitmentsFiche
- GRI 2-24Embedding policy commitmentsFiche
- GRI 2-25Processes to remediate negative impactsFiche
- GRI 2-26Mechanisms for seeking advice and raising concernsFiche
- GRI 2-27Compliance with laws and regulationsFiche
- GRI 2-28Membership associationsFiche
- GRI 2-29Approach to stakeholder engagementFiche
- GRI 2-30Collective bargaining agreementsFiche
GRI 3 — Material Topics
3 exigences · 3 fiches
GRI 3
Material Topics
How material topics were determined, the list of them, and how each one is managed.
3 disclosures
toutes les fiches en ligne
GRI — Topic Standards (100/200/300/400)
107 exigences · 107 fiches
GRI 101
Biodiversity
Sites in sensitive areas, impact drivers, ecosystem condition, and impacts in the supply chain.
8 disclosures
toutes les fiches en ligne
En vigueur en 2026
- GRI 101-1Policies to halt and reverse biodiversity lossFiche
- GRI 101-2Management of biodiversity impactsFiche
- GRI 101-3Access and benefit-sharingFiche
- GRI 101-4Identification of biodiversity impactsFiche
- GRI 101-5Locations with biodiversity impactsFiche
- GRI 101-6Direct drivers of biodiversity lossFiche
- GRI 101-7Changes to the state of biodiversityFiche
- GRI 101-8Ecosystem servicesFiche
GRI 102
Climate Change
Transition plan, GHG emissions and removals, carbon credits, and a just transition.
10 disclosures
toutes les fiches en ligne
En vigueur en 2027
- GRI 102-1Transition plan for climate change mitigationFiche
- GRI 102-2Climate change adaptation planFiche
- GRI 102-3Just transitionFiche
- GRI 102-4GHG emissions reduction targets and progressFiche
- GRI 102-5Scope 1 GHG emissionsFiche
- GRI 102-6Scope 2 GHG emissionsFiche
- GRI 102-7Scope 3 GHG emissionsFiche
- GRI 102-8GHG emissions intensityFiche
- GRI 102-9GHG Removals in the Value ChainFiche
- GRI 102-10Carbon CreditsFiche
GRI 103
Energy
Energy consumption, self-generation, the energy mix and reductions.
5 disclosures
toutes les fiches en ligne
En vigueur en 2027
GRI 201
Economic Performance
Economic value generated, pension obligations, government support, and climate-related financial effects.
4 disclosures
toutes les fiches en ligne
GRI 202
Market Presence
Entry-level wages against local minimums, and senior hires from the local community.
2 disclosures
toutes les fiches en ligne
GRI 203
Indirect Economic Impacts
Infrastructure investments and services, and the indirect impacts that follow from them.
2 disclosures
toutes les fiches en ligne
GRI 204
Procurement Practices
Proportion of spending on local suppliers at significant locations of operation.
1 disclosure
toutes les fiches en ligne
GRI 205
Anti-corruption
Corruption risk assessment, communication and training, and confirmed incidents.
3 disclosures
toutes les fiches en ligne
GRI 206
Anti-competitive Behavior
Legal actions for anti-competitive behaviour, anti-trust and monopoly practices.
1 disclosure
toutes les fiches en ligne
GRI 207
Tax
Tax approach and governance, stakeholder engagement, and country-by-country reporting.
4 disclosures
toutes les fiches en ligne
GRI 301
Materials
Materials used, recycled input materials, and reclaimed products and packaging.
3 disclosures
toutes les fiches en ligne
GRI 302
Energy
Energy consumption inside and outside the organization, intensity, and reductions.
5 disclosures
toutes les fiches en ligne
Remplacée par GRI 103 en 2027
GRI 303
Water and Effluents
Water as a shared resource, withdrawal, discharge and consumption.
5 disclosures
toutes les fiches en ligne
GRI 304
Biodiversity
Sites near protected areas, significant impacts, habitats protected or restored, and IUCN species.
4 disclosures
toutes les fiches en ligne
Remplacée par GRI 101
- GRI 304-1Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasFiche
- GRI 304-2Significant impacts of activities, products and services on biodiversityFiche
- GRI 304-3Habitats protected or restoredFiche
- GRI 304-4IUCN Red List species and national conservation list species with habitats in areas affected by operationsFiche
GRI 305
Emissions
Scope 1, 2 and 3 emissions, intensity, reductions, ozone-depleting substances and other air emissions.
7 disclosures
toutes les fiches en ligne
Remplacée par GRI 102 en 2027
- GRI 305-1Direct (Scope 1) GHG emissionsFiche
- GRI 305-2Energy indirect (Scope 2) GHG emissionsFiche
- GRI 305-3Other indirect (Scope 3) GHG emissionsFiche
- GRI 305-4GHG emissions intensityFiche
- GRI 305-5Reduction of GHG emissionsFiche
- GRI 305-6Emissions of ozone-depleting substances (ODS)Fiche
- GRI 305-7Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissionsFiche
GRI 306
Waste
Waste-related impacts, waste generated, and waste diverted from and directed to disposal.
5 disclosures
toutes les fiches en ligne
GRI 308
Supplier Environmental Assessment
New suppliers screened on environmental criteria, and negative impacts in the supply chain.
2 disclosures
toutes les fiches en ligne
GRI 401
Employment
New hires and turnover, benefits to full-time employees, and parental leave.
3 disclosures
toutes les fiches en ligne
GRI 402
Labor Management Relations
Minimum notice periods for significant operational changes.
1 disclosure
toutes les fiches en ligne
GRI 403
Occupational Health and Safety
The OH&S management system, hazard identification, worker participation, and injuries and ill health.
10 disclosures
toutes les fiches en ligne
- GRI 403-1Occupational health and safety management systemFiche
- GRI 403-2Hazard identification, risk assessment, and incident investigationFiche
- GRI 403-3Occupational health servicesFiche
- GRI 403-4Worker participation, consultation, and communication on occupational health and safetyFiche
- GRI 403-5Worker training on occupational health and safetyFiche
- GRI 403-6Promotion of worker healthFiche
- GRI 403-7Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsFiche
- GRI 403-8Workers covered by an occupational health and safety management systemFiche
- GRI 403-9Work-related injuriesFiche
- GRI 403-10Work-related ill healthFiche
GRI 404
Training and Education
Training hours, skills-upgrading programmes, and performance and career development reviews.
3 disclosures
toutes les fiches en ligne
GRI 405
Diversity and Equal Opportunity
Diversity of governance bodies and employees, and the ratio of basic salary and remuneration.
2 disclosures
toutes les fiches en ligne
GRI 406
Non-discrimination
Incidents of discrimination, and the corrective actions taken.
1 disclosure
toutes les fiches en ligne
GRI 407
Freedom of Association and Collective Bargaining
Operations and suppliers where freedom of association and collective bargaining may be at risk.
1 disclosure
toutes les fiches en ligne
GRI 408
Child Labor
Operations and suppliers at significant risk of incidents of child labour.
1 disclosure
toutes les fiches en ligne
GRI 409
Forced or Compulsory Labor
Operations and suppliers at significant risk of incidents of forced or compulsory labour.
1 disclosure
toutes les fiches en ligne
GRI 410
Security Practices
Security personnel trained in the organization's human rights policies and procedures.
1 disclosure
toutes les fiches en ligne
GRI 411
Rights of Indigenous Peoples
Incidents of violations involving the rights of indigenous peoples.
1 disclosure
toutes les fiches en ligne
GRI 413
Local Communities
Community engagement and impact assessments, and operations with significant negative impacts.
2 disclosures
toutes les fiches en ligne
GRI 414
Supplier Social Assessment
New suppliers screened on social criteria, and negative social impacts in the supply chain.
2 disclosures
toutes les fiches en ligne
GRI 415
Public Policy
Political contributions, by country and recipient.
1 disclosure
toutes les fiches en ligne
GRI 416
Customer Health and Safety
Health and safety impacts of products and services, and incidents of non-compliance.
2 disclosures
toutes les fiches en ligne
GRI 417
Marketing and Labeling
Product and service information requirements, and incidents in labelling and marketing.
3 disclosures
toutes les fiches en ligne
GRI 418
Customer Privacy
Substantiated complaints about breaches of customer privacy and losses of customer data.
1 disclosure
toutes les fiches en ligne
GRI — Sector Standards
447 requirements catalogued · cards in preparation
GRI 11 Oil and Gas Sector 110 disclosures fiches en préparation
- GRI 11.1.13-3 Management of material topicsExemples de rapports
- GRI 11.1.2302-1 Energy consumption within the organizationExemples de rapports
- GRI 11.1.3302-2 Energy consumption outside of the organizationExemples de rapports
- GRI 11.1.4302-3 Energy intensityExemples de rapports
- GRI 11.1.5305-1 Direct (Scope 1) GHG emissionsExemples de rapports
- GRI 11.1.6305-2 Energy indirect (Scope 2) GHG emissionsExemples de rapports
- GRI 11.1.7305-3 Other indirect (Scope 3) GHG emissionsExemples de rapports
- GRI 11.1.8305-4 GHG emissions intensityExemples de rapports
- GRI 11.2.13-3 Management of material topicsExemples de rapports
- GRI 11.2.2201-2 Financial implications and other risks and opportunities due to climate changeExemples de rapports
- GRI 11.2.3305-5 Reduction of GHG emissionsExemples de rapports
- GRI 11.2.4Describe the organization’s approach to public policy development and lobbying on climate change, includingExemples de rapports
- GRI 11.3.13-3 Management of material topicsExemples de rapports
- GRI 11.3.2305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissionsExemples de rapports
- GRI 11.3.3416-1 Assessment of the health and safety impacts of product and service categoriesExemples de rapports
- GRI 11.4.13-3 Management of material topicsExemples de rapports
- GRI 11.4.2304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasExemples de rapports
- GRI 11.4.3304-2 Significant impacts of activities, products, and services on biodiversityExemples de rapports
- GRI 11.4.4304-3 Habitats protected or restoredExemples de rapports
- GRI 11.4.5304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operationsExemples de rapports
- GRI 11.5.13-3 Management of material topicsExemples de rapports
- GRI 11.5.2306-1 Waste generation and significant waste-related impactsExemples de rapports
- GRI 11.5.3306-2 Management of significant waste-related impactsExemples de rapports
- GRI 11.5.4306-3 Waste generatedExemples de rapports
- GRI 11.5.5306-4 Waste diverted from disposalExemples de rapports
- GRI 11.5.6306-5 Waste directed to disposalExemples de rapports
- GRI 11.6.13-3 Management of material topicsExemples de rapports
- GRI 11.6.2303-1 Interactions with water as a shared resourceExemples de rapports
- GRI 11.6.3303-2 Management of water discharge-related impactsExemples de rapports
- GRI 11.6.4303-3 Water withdrawalExemples de rapports
- GRI 11.6.5303-4 Water dischargeExemples de rapports
- GRI 11.6.6303-5 Water consumptionExemples de rapports
- GRI 11.7.13-3 Management of material topicsExemples de rapports
- GRI 11.7.2402-1 Minimum notice periods regarding operational changesExemples de rapports
- GRI 11.7.3404-2 Programs for upgrading employee skills and transition assistance programsExemples de rapports
- GRI 11.7.4List the operational sites thatExemples de rapports
- GRI 11.7.5List the decommissioned structures left in place and describe the rationale for leaving them in place.Exemples de rapports
- 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.Exemples de rapports
- GRI 11.8.13-3 Management of material topicsExemples de rapports
- GRI 11.8.2306-3 Significant spills[1]Exemples de rapports
- 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]Exemples de rapports
- GRI 11.8.4The following additional sector disclosures are for organizations with oil sands mining operations.Exemples de rapports
- GRI 11.9.13-3 Management of material topicsExemples de rapports
- GRI 11.9.2403-1 Occupational health and safety management systemExemples de rapports
- GRI 11.9.3403-2 Hazard identification, risk assessment, and incident investigationExemples de rapports
- GRI 11.9.4403-3 Occupational health servicesExemples de rapports
- GRI 11.9.5403-4 Worker participation, consultation, and communication on occupational health and safetyExemples de rapports
- GRI 11.9.6403-5 Worker training on occupational health and safetyExemples de rapports
- GRI 11.9.7403-6 Promotion of worker healthExemples de rapports
- GRI 11.9.8403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsExemples de rapports
- GRI 11.9.9403-8 Workers covered by an occupational health and safety management systemExemples de rapports
- GRI 11.9.10403-9 Work-related injuriesExemples de rapports
- GRI 11.9.11403-10 Work-related ill healthExemples de rapports
- GRI 11.10.13-3 Management of material topicsExemples de rapports
- GRI 11.10.2401-1 New employee hires and employee turnoverExemples de rapports
- GRI 11.10.3401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employeesExemples de rapports
- GRI 11.10.4401-3 Parental leaveExemples de rapports
- GRI 11.10.5402-1 Minimum notice periods regarding operational changesExemples de rapports
- GRI 11.10.6404-1 Average hours of training per year per employeeExemples de rapports
- GRI 11.10.7404-2 Programs for upgrading employee skills and transition assistance programsExemples de rapports
- GRI 11.10.8414-1 New suppliers that were screened using social criteriaExemples de rapports
- GRI 11.10.9414-2 Negative social impacts in the supply chain and actions takenExemples de rapports
- GRI 11.11.13-3 Management of material topicsExemples de rapports
- GRI 11.11.2202-2 Proportion of senior management hired from the local communityExemples de rapports
- GRI 11.11.3401-3 Parental leaveExemples de rapports
- GRI 11.11.4404-1 Average hours of training per year per employeeExemples de rapports
- GRI 11.11.5405-1 Diversity of governance bodies and employeesExemples de rapports
- GRI 11.11.6405-2 Ratio of basic salary and remunerationExemples de rapports
- GRI 11.11.7406-1 Incidents of discrimination and corrective actions takenExemples de rapports
- GRI 11.12.13-3 Management of material topicsExemples de rapports
- GRI 11.12.2409-1 Operations and suppliers at significant risk for incidents of forced or compulsory laborExemples de rapports
- GRI 11.12.3414-1 New suppliers that were screened using social criteriaExemples de rapports
- GRI 11.13.13-3 Management of material topicsExemples de rapports
- GRI 11.13.2407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskExemples de rapports
- GRI 11.14.13-3 Management of material topicsExemples de rapports
- GRI 11.14.2201-1 Direct economic value generated and distributedExemples de rapports
- GRI 11.14.3202-2 Proportion of senior management hired from the local communityExemples de rapports
- GRI 11.14.4203-1 Infrastructure investments and services supportedExemples de rapports
- GRI 11.14.5203-2 Significant indirect economic impactsExemples de rapports
- GRI 11.14.6204-1 Proportion of spending on local suppliersExemples de rapports
- GRI 11.15.13-3 Management of material topicsExemples de rapports
- GRI 11.15.2413-1 Operations with local community engagement, impact assessments, and development programsExemples de rapports
- GRI 11.15.3413-2 Operations with significant actual and potential negative impacts on local communitiesExemples de rapports
- GRI 11.15.4Report the number and type of grievances from local communities identified, includingExemples de rapports
- GRI 11.16.13-3 Management of material topicsExemples de rapports
- 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.Exemples de rapports
- GRI 11.17.13-3 Management of material topicsExemples de rapports
- GRI 11.17.2411-1 Incidents of violations involving rights of indigenous peoplesExemples de rapports
- GRI 11.17.3List the locations of operations where indigenous peoples are present or affected by activities of the organization.Exemples de rapports
- 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 caseExemples de rapports
- GRI 11.18.13-3 Management of material topicsExemples de rapports
- GRI 11.18.2410-1 Security personnel trained in human rights policies or proceduresExemples de rapports
- GRI 11.19.13-3 Management of material topicsExemples de rapports
- GRI 11.19.2206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practicesExemples de rapports
- GRI 11.20.13-3 Management of material topicsExemples de rapports
- GRI 11.20.2205-1 Operations assessed for risks related to corruptionExemples de rapports
- GRI 11.20.3205-2 Communication and training about anti-corruption policies and proceduresExemples de rapports
- GRI 11.20.4205-3 Confirmed incidents of corruption and actions takenExemples de rapports
- GRI 11.20.5Describe the approach to contract transparency, includingExemples de rapports
- 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]Exemples de rapports
- GRI 11.21.13-3 Management of material topicsExemples de rapports
- GRI 11.21.2201-1 Direct economic value generated and distributedExemples de rapports
- GRI 11.21.3201-4 Financial assistance received from governmentExemples de rapports
- GRI 11.21.4207-1 Approach to taxExemples de rapports
- GRI 11.21.5207-2 Tax governance, control, and risk managementExemples de rapports
- GRI 11.21.6207-3 Stakeholder engagement and management of concerns related to taxExemples de rapports
- GRI 11.21.7207-4 Country-by-country reportingExemples de rapports
- GRI 11.21.8For oil and gas purchased from the state, or from third parties appointed by the state to sell on their behalf, reportExemples de rapports
- GRI 11.22.13-3 Management of material topicsExemples de rapports
- GRI 11.22.2415-1 Political contributionsExemples de rapports
GRI 12 Coal Sector 110 disclosures fiches en préparation
- GRI 12.1.13-3 Management of material topicsExemples de rapports
- GRI 12.1.2302-1 Energy consumption within the organizationExemples de rapports
- GRI 12.1.3302-2 Energy consumption outside of the organizationExemples de rapports
- GRI 12.1.4302-3 Energy intensityExemples de rapports
- GRI 12.1.5305-1 Direct (Scope 1) GHG emissionsExemples de rapports
- GRI 12.1.6305-2 Energy indirect (Scope 2) GHG emissionsExemples de rapports
- GRI 12.1.7305-3 Other indirect (Scope 3) GHG emissionsExemples de rapports
- GRI 12.1.8305-4 GHG emissions intensityExemples de rapports
- GRI 12.2.13-3 Management of material topicsExemples de rapports
- GRI 12.2.2201-2 Financial implications and other risks and opportunities due to climate changeExemples de rapports
- GRI 12.2.4Describe the organization’s approach to public policy development and lobbying on climate change, includingExemples de rapports
- GRI 12.3.13-3 Management of material topicsExemples de rapports
- GRI 12.3.2402-1 Minimum notice periods regarding operational changesExemples de rapports
- GRI 12.3.3404-2 Programs for upgrading employee skills and transition assistance programsExemples de rapports
- GRI 12.3.4List the operational sites thatExemples de rapports
- 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.Exemples de rapports
- 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.Exemples de rapports
- GRI 12.4.13-3 Management of material topicsExemples de rapports
- GRI 12.4.2305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissionsExemples de rapports
- GRI 12.5.13-3 Management of material topicsExemples de rapports
- GRI 12.5.2304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasExemples de rapports
- GRI 12.5.3304-2 Significant impacts of activities, products and services on biodiversityExemples de rapports
- GRI 12.5.4304-3 Habitats protected or restoredExemples de rapports
- GRI 12.5.5304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operationsExemples de rapports
- GRI 12.6.13-3 Management of material topicsExemples de rapports
- GRI 12.6.2306-1 Waste generation and significant waste-related impactsExemples de rapports
- GRI 12.6.3306-2 Management of significant waste-related impactsExemples de rapports
- GRI 12.6.4306-3 Waste generatedExemples de rapports
- GRI 12.6.5306-4 Waste diverted from disposalExemples de rapports
- GRI 12.6.6306-5 Waste directed to disposalExemples de rapports
- GRI 12.7.13-3 Management of material topicsExemples de rapports
- GRI 12.7.2303-1 Interactions with water as a shared resourceExemples de rapports
- GRI 12.7.3303-2 Management of water discharge-related impactsExemples de rapports
- GRI 12.7.4303-3 Water withdrawalExemples de rapports
- GRI 12.7.5303-4 Water dischargeExemples de rapports
- GRI 12.7.6303-5 Water consumptionExemples de rapports
- GRI 12.8.13-3 Management of material topicsExemples de rapports
- GRI 12.8.2201-1 Direct economic value generated and distributedExemples de rapports
- GRI 12.8.3202-2 Proportion of senior management hired from the local communityExemples de rapports
- GRI 12.8.4203-1 Infrastructure investments and services supportedExemples de rapports
- GRI 12.8.5203-2 Significant indirect economic impactsExemples de rapports
- GRI 12.8.6204-1 Proportion of spending on local suppliersExemples de rapports
- GRI 12.9.13-3 Management of material topicsExemples de rapports
- GRI 12.9.2413-1 Operations with local community engagement, impact assessments, and development programsExemples de rapports
- GRI 12.9.3413-2 Operations with significant actual and potential negative impacts on local communitiesExemples de rapports
- GRI 12.9.4Report the number and type of grievances from local communities identified, includingExemples de rapports
- GRI 12.10.13-3 Management of material topicsExemples de rapports
- 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.Exemples de rapports
- GRI 12.11.13-3 Management of material topicsExemples de rapports
- GRI 12.11.2411-1 Incidents of violations involving rights of indigenous peoplesExemples de rapports
- GRI 12.11.3List the locations of operations where indigenous peoples are present or affected by activities of the organization.Exemples de rapports
- 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 caseExemples de rapports
- GRI 12.12.13-3 Management of material topicsExemples de rapports
- GRI 12.12.2410-1 Security personnel trained in human rights policies or proceduresExemples de rapports
- GRI 12.13.13-3 Management of material topicsExemples de rapports
- GRI 12.13.2306-3 Significant spills [1]Exemples de rapports
- GRI 12.13.3Report the number of critical incidents in the reporting period and describe their impacts.Exemples de rapports
- GRI 12.13.4• List the organization’s tailings facilities, and report the name, location, and ownership status.Exemples de rapports
- GRI 12.14.13-3 Management of material topicsExemples de rapports
- GRI 12.14.2403-1 Occupational health and safety management systemExemples de rapports
- GRI 12.14.3403-2 Hazard identification, risk assessment, and incident investigationExemples de rapports
- GRI 12.14.4403-3 Occupational health servicesExemples de rapports
- GRI 12.14.5403-4 Worker participation, consultation, and communication on occupational health and safetyExemples de rapports
- GRI 12.14.6403-5 Worker training on occupational health and safetyExemples de rapports
- GRI 12.14.7403-6 Promotion of worker healthExemples de rapports
- GRI 12.14.8403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsExemples de rapports
- GRI 12.14.9403-8 Workers covered by an occupational health and safety management systemExemples de rapports
- GRI 12.14.10403-9 Work-related injuriesExemples de rapports
- GRI 12.14.11403-10 Work-related ill healthExemples de rapports
- GRI 12.15.13-3 Management of material topicsExemples de rapports
- GRI 12.15.2401-1 New employee hires and employee turnoverExemples de rapports
- GRI 12.15.3401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employeesExemples de rapports
- GRI 12.15.4401-3 Parental leaveExemples de rapports
- GRI 12.15.5402-1 Minimum notice periods regarding operational changesExemples de rapports
- GRI 12.15.6404-1 Average hours of training per year per employeeExemples de rapports
- GRI 12.15.7404-2 Programs for upgrading employee skills and transition assistance programsExemples de rapports
- GRI 12.15.8414-1 New suppliers that were screened using social criteriaExemples de rapports
- GRI 12.15.9414-2 Negative social impacts in the supply chain and actions takenExemples de rapports
- GRI 12.16.13-3 Management of material topicsExemples de rapports
- GRI 12.16.2408-1 Operations and suppliers at significant risk for incidents of child laborExemples de rapports
- GRI 12.16.3414-1 New suppliers that were screened using social criteriaExemples de rapports
- GRI 12.17.13-3 Management of material topicsExemples de rapports
- GRI 12.17.2409-1 Operations and suppliers at significant risk for incidents of forced or compulsory laborExemples de rapports
- GRI 12.17.3414-1 New suppliers that were screened using social criteriaExemples de rapports
- GRI 12.18.13-3 Management of material topicsExemples de rapports
- GRI 12.18.2407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskExemples de rapports
- GRI 12.19.13-3 Management of material topicsExemples de rapports
- GRI 12.19.2202-1 Ratios of standard entry level wage by gender compared to local minimum wageExemples de rapports
- GRI 12.19.3202-2 Proportion of senior management hired from the local communityExemples de rapports
- GRI 12.19.4401-3 Parental leaveExemples de rapports
- GRI 12.19.5404-1 Average hours of training per year per employeeExemples de rapports
- GRI 12.19.6405-1 Diversity of governance bodies and employeesExemples de rapports
- GRI 12.19.7405-2 Ratio of basic salary and remuneration of women to menExemples de rapports
- GRI 12.19.8406-1 Incidents of discrimination and corrective actions takenExemples de rapports
- GRI 12.20.13-3 Management of material topicsExemples de rapports
- GRI 12.20.2205-1 Operations assessed for risks related to corruptionExemples de rapports
- GRI 12.20.3205-2 Communication and training about anti-corruption policies and proceduresExemples de rapports
- GRI 12.20.4205-3 Confirmed incidents of corruption and actions takenExemples de rapports
- GRI 12.20.5• Describe the approach to contract transparency, includingExemples de rapports
- 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]Exemples de rapports
- GRI 12.21.13-3 Management of material topicsExemples de rapports
- GRI 12.21.2201-1 Direct economic value generated and distributedExemples de rapports
- GRI 12.21.3201-4 Financial assistance received from governmentExemples de rapports
- GRI 12.21.4207-1 Approach to taxExemples de rapports
- GRI 12.21.5207-2 Tax governance, control, and risk managementExemples de rapports
- GRI 12.21.6207-3 Stakeholder engagement and management of concerns related to taxExemples de rapports
- GRI 12.21.7207-4 Country-by-country reportingExemples de rapports
- GRI 12.21.8For coal purchased from the state or from third parties appointed by the state to sell on their behalf, reportExemples de rapports
- GRI 12.22.13-3 Management of material topicsExemples de rapports
- GRI 12.22.2415-1 Political contributionsExemples de rapports
GRI 13 Agriculture, Aquaculture and Fishing Sectors 99 disclosures fiches en préparation
- GRI 13.1.13-3 Management of material topicsExemples de rapports
- GRI 13.1.2305-1 Direct (Scope 1) GHG emissionsExemples de rapports
- GRI 13.1.3305-2 Energy indirect (Scope 2) GHG emissionsExemples de rapports
- GRI 13.1.4305-3 Other indirect (Scope 3) GHG emissionsExemples de rapports
- GRI 13.1.5305-4 GHG emissions intensityExemples de rapports
- GRI 13.1.6305-5 Reduction of GHG emissionsExemples de rapports
- GRI 13.1.7305-6 Emissions of ozone-depleting substances (ODS)Exemples de rapports
- GRI 13.1.8305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissionsExemples de rapports
- GRI 13.2.13-3 Management of material topicsExemples de rapports
- GRI 13.2.2201-2 Financial implications and other risks and opportunities due to climate changeExemples de rapports
- GRI 13.3.13-3 Management of material topicsExemples de rapports
- GRI 13.3.2304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasExemples de rapports
- GRI 13.3.3304-2 Significant impacts of activities, products and services on biodiversityExemples de rapports
- GRI 13.3.4304-3 Habitats protected or restoredExemples de rapports
- GRI 13.3.5304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operationsExemples de rapports
- GRI 13.3.6The following additional sector disclosures are for organizations in the aquaculture sectorExemples de rapports
- GRI 13.3.7The following additional sector disclosure is for organizations in the fishing sectorExemples de rapports
- GRI 13.4.13-3 Management of material topicsExemples de rapports
- 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.13Exemples de rapports
- GRI 13.4.3• For products sourced by the organization, report the following by productExemples de rapports
- 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.Exemples de rapports
- 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.Exemples de rapports
- GRI 13.5.13-3 Management of material topicsExemples de rapports
- GRI 13.6.13-3 Management of material topicsExemples de rapports
- GRI 13.6.2• Report the volume and intensity of pesticides used by the following toxicity hazard levels:[1] - Extremely hazardous;Exemples de rapports
- GRI 13.7.13-3 Management of material topicsExemples de rapports
- GRI 13.7.2303-1 Interactions with water as a shared resourceExemples de rapports
- GRI 13.7.3303-2 Management of water discharge-related impactsExemples de rapports
- GRI 13.7.4303-3 Water withdrawalExemples de rapports
- GRI 13.7.5303-4 Water dischargeExemples de rapports
- GRI 13.7.6303-5 Water consumptionExemples de rapports
- GRI 13.8.13-3 Management of material topicsExemples de rapports
- GRI 13.8.2306-1 Waste generation and significant waste-related impactsExemples de rapports
- GRI 13.8.3306-2 Management of significant waste-related impactsExemples de rapports
- GRI 13.8.4306-3 Waste generatedExemples de rapports
- GRI 13.8.5306-4 Waste diverted from disposalExemples de rapports
- GRI 13.8.6306-5 Waste directed to disposalExemples de rapports
- GRI 13.9.13-3 Management of material topicsExemples de rapports
- 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]Exemples de rapports
- GRI 13.10.13-3 Management of material topicsExemples de rapports
- GRI 13.10.2416-1 Assessment of the health and safety impacts of product and service categoriesExemples de rapports
- GRI 13.10.3416-2 Incidents of non-compliance concerning the health and safety impacts of products and servicesExemples de rapports
- GRI 13.10.4Report the percentage of production volume[1] from sites certified to internationally recognized food safety standards, and list these standards.[2]Exemples de rapports
- GRI 13.10.5Report the number of recalls issued for food safety reasons and the total volume of products recalled.Exemples de rapports
- GRI 13.11.13-3 Management of material topicsExemples de rapports
- 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.Exemples de rapports
- 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.Exemples de rapports
- GRI 13.12.13-3 Management of material topicsExemples de rapports
- GRI 13.12.2413-1 Operations with local community engagement, impact assessments, and development programsExemples de rapports
- GRI 13.12.3413-2 Operations with significant actual and potential negative impacts on local communitiesExemples de rapports
- GRI 13.13.13-3 Management of material topicsExemples de rapports
- 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.Exemples de rapports
- 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.Exemples de rapports
- GRI 13.14.13-3 Management of material topicsExemples de rapports
- GRI 13.14.2411-1 Incidents of violations involving rights of indigenous peoplesExemples de rapports
- GRI 13.14.3List the locations of operations where indigenous peoples are present or affected by activities of the organization.Exemples de rapports
- 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 caseExemples de rapports
- GRI 13.15.13-3 Management of material topicsExemples de rapports
- GRI 13.15.2405-1 Diversity of governance bodies and employeesExemples de rapports
- GRI 13.15.3405-2 Ratio of basic salary and remuneration of women to menExemples de rapports
- GRI 13.15.4406-1 Incidents of discrimination and corrective actions takenExemples de rapports
- GRI 13.15.5Describe any differences in employment terms and approach to compensation based on workers’ nationality or migrant status, by location of operations.Exemples de rapports
- GRI 13.16.13-3 Management of material topicsExemples de rapports
- GRI 13.16.2409-1 Operations and suppliers at significant risk for incidents of forced or compulsory laborExemples de rapports
- GRI 13.17.13-3 Management of material topicsExemples de rapports
- GRI 13.17.2408-1 Operations and suppliers at significant risk for incidents of child laborExemples de rapports
- GRI 13.18.13-3 Management of material topicsExemples de rapports
- GRI 13.18.2407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskExemples de rapports
- GRI 13.19.13-3 Management of material topicsExemples de rapports
- GRI 13.19.2403-1 Occupational health and safety management systemExemples de rapports
- GRI 13.19.3403-2 Hazard identification, risk assessment, and incident investigationExemples de rapports
- GRI 13.19.4403-3 Occupational health servicesExemples de rapports
- GRI 13.19.5403-4 Worker participation, consultation, and communication on occupational health and safetyExemples de rapports
- GRI 13.19.6403-5 Worker training on occupational health and safetyExemples de rapports
- GRI 13.19.7403-6 Promotion of worker healthExemples de rapports
- GRI 13.19.8403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsExemples de rapports
- GRI 13.19.9403-8 Workers covered by an occupational health and safety management systemExemples de rapports
- GRI 13.19.10403-9 Work-related injuriesExemples de rapports
- GRI 13.19.11403-10 Work-related ill healthExemples de rapports
- GRI 13.20.13-3 Management of material topicsExemples de rapports
- GRI 13.21.13-3 Management of material topicsExemples de rapports
- 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.Exemples de rapports
- 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 genderExemples de rapports
- GRI 13.22.13-3 Management of material topicsExemples de rapports
- GRI 13.22.2201-1 Direct economic value generated and distributedExemples de rapports
- GRI 13.22.3203-1 Infrastructure investments and services supportedExemples de rapports
- GRI 13.22.4203-2 Significant indirect economic impactsExemples de rapports
- GRI 13.23.13-3 Management of material topicsExemples de rapports
- 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]Exemples de rapports
- 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]Exemples de rapports
- 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.Exemples de rapports
- GRI 13.24.13-3 Management of material topicsExemples de rapports
- GRI 13.24.2415-1 Political contributionsExemples de rapports
- GRI 13.25.13-3 Management of material topicsExemples de rapports
- GRI 13.25.2206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practicesExemples de rapports
- GRI 13.26.13-3 Management of material topicsExemples de rapports
- GRI 13.26.2205-1 Operations assessed for risks related to corruptionExemples de rapports
- GRI 13.26.3205-2 Communication and training about anti-corruption policies and proceduresExemples de rapports
- GRI 13.26.4205-3 Confirmed incidents of corruption and actions takenExemples de rapports
GRI 14 Mining Sector 128 disclosures fiches en préparation
- GRI 14.1.13-3 Management of material topicsExemples de rapports
- GRI 14.1.2302-1 Energy consumption within the organizationExemples de rapports
- GRI 14.1.3302-2 Energy consumption outside of the organizationExemples de rapports
- GRI 14.1.4302-3 Energy intensityExemples de rapports
- GRI 14.1.5305-1 Direct (Scope 1) GHG emissionsExemples de rapports
- GRI 14.1.6305-2 Energy indirect (Scope 2) GHG emissionsExemples de rapports
- GRI 14.1.7305-3 Other indirect (Scope 3) GHG emissionsExemples de rapports
- GRI 14.1.8305-4 GHG emissions intensityExemples de rapports
- GRI 14.1.9305-5 Reduction of GHG emissionsExemples de rapports
- GRI 14.2.13-3 Management of material topicsExemples de rapports
- GRI 14.2.2201-2 Financial implications and other risks and opportunities due to climate changeExemples de rapports
- GRI 14.3.13-3 Management of material topicsExemples de rapports
- GRI 14.3.2305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissionsExemples de rapports
- GRI 14.4.13-3 Management of material topicsExemples de rapports
- GRI 14.4.2101-1 Policies to halt and reverse biodiversity lossExemples de rapports
- GRI 14.4.3101-2 Management of biodiversity impactsExemples de rapports
- GRI 14.4.4101-4 Identification of biodiversity impactsExemples de rapports
- GRI 14.4.5101-5 Locations with biodiversity impactsExemples de rapports
- GRI 14.4.6101-6 Direct drivers of biodiversity lossExemples de rapports
- GRI 14.4.7101-7 Changes to the state of biodiversityExemples de rapports
- GRI 14.4.8101-8 Ecosystem servicesExemples de rapports
- GRI 14.5.13-3 Management of material topicsExemples de rapports
- GRI 14.5.2306-1 Waste generation and significant waste-related impactsExemples de rapports
- GRI 14.5.3306-2 Management of significant waste-related impactsExemples de rapports
- GRI 14.5.4306-3 Waste generatedExemples de rapports
- GRI 14.5.5306-4 Waste diverted from disposalExemples de rapports
- GRI 14.5.6306-5 Waste directed to disposalExemples de rapports
- GRI 14.6.13-3 Management of material topicsExemples de rapports
- GRI 14.6.2Report the tailings disposal methods used by the organization.Exemples de rapports
- 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]Exemples de rapports
- GRI 14.7.13-3 Management of material topicsExemples de rapports
- GRI 14.7.2303-1 Interactions with water as a shared resourceExemples de rapports
- GRI 14.7.3303-2 Management of water discharge-related impactsExemples de rapports
- GRI 14.7.4303-3 Water withdrawalExemples de rapports
- GRI 14.7.5303-4 Water dischargeExemples de rapports
- GRI 14.7.6303-5 Water consumptionExemples de rapports
- GRI 14.8.13-3 Management of material topicsExemples de rapports
- GRI 14.8.2402-1 Minimum notice periods regarding operational changesExemples de rapports
- GRI 14.8.3404-2 Programs for upgrading employee skills and transition assistance programsExemples de rapports
- GRI 14.8.4For each mine site, report whether itExemples de rapports
- GRI 14.8.5For each closure and rehabilitation planExemples de rapports
- GRI 14.8.6For each mine site, report in hectaresExemples de rapports
- GRI 14.8.7For each mine site, report the estimated life of the mine (LOM).[1]Exemples de rapports
- 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;Exemples de rapports
- 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.Exemples de rapports
- GRI 14.9.13-3 Management of material topicsExemples de rapports
- GRI 14.9.2201-1 Direct economic value generated and distributedExemples de rapports
- GRI 14.9.3203-1 Infrastructure investments and services supportedExemples de rapports
- GRI 14.9.4203-2 Significant indirect economic impactsExemples de rapports
- GRI 14.9.5204-1 Proportion of spending on local suppliersExemples de rapports
- 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]Exemples de rapports
- GRI 14.10.13-3 Management of material topicsExemples de rapports
- GRI 14.10.2413-1 Operations with local community engagement, impact assessments, and development programsExemples de rapports
- GRI 14.10.3413-2 Operations with significant actual and potential negative impacts on local communitiesExemples de rapports
- GRI 14.10.4For each mine site, reportExemples de rapports
- GRI 14.11.13-3 Management of material topicsExemples de rapports
- GRI 14.11.2411-1 Incidents of violations involving rights of Indigenous PeoplesExemples de rapports
- 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.Exemples de rapports
- 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 caseExemples de rapports
- GRI 14.12.13-3 Management of material topicsExemples de rapports
- GRI 14.12.2List the mine sites where involuntary resettlement is planned, ongoing, or has taken place. For each mine site listed:Exemples de rapports
- 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.Exemples de rapports
- GRI 14.13.13-3 Management of material topicsExemples de rapports
- GRI 14.13.2List the mine sites where ASM occurs on or in close proximity to the site.Exemples de rapports
- GRI 14.13.3Report the total number and nature of incidents involving ASM and actions taken to address them.[1]Exemples de rapports
- GRI 14.14.13-3 Management of material topicsExemples de rapports
- GRI 14.14.2410-1 Security personnel trained in human rights policies or proceduresExemples de rapports
- GRI 14.15.13-3 Management of material topicsExemples de rapports
- GRI 14.15.2306-3 Significant spills[1]Exemples de rapports
- GRI 14.15.3Report the number of critical incidents in the reporting period, describe their impacts, and actions taken to remediate them.Exemples de rapports
- 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.Exemples de rapports
- GRI 14.16.13-3 Management of material topicsExemples de rapports
- GRI 14.16.2403-1 Occupational health and safety management systemExemples de rapports
- GRI 14.16.3403-2 Hazard identification, risk assessment, and incident investigationExemples de rapports
- GRI 14.16.4403-3 Occupational health servicesExemples de rapports
- GRI 14.16.5403-4 Worker participation, consultation, and communication on occupational health and safetyExemples de rapports
- GRI 14.16.6403-5 Worker training on occupational health and safetyExemples de rapports
- GRI 14.16.7403-6 Promotion of worker healthExemples de rapports
- GRI 14.16.8403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsExemples de rapports
- GRI 14.16.9403-8 Workers covered by an occupational health and safety management systemExemples de rapports
- GRI 14.16.10403-9 Work-related injuriesExemples de rapports
- GRI 14.16.11403-10 Work-related ill healthExemples de rapports
- GRI 14.17.13-3 Management of material topicsExemples de rapports
- GRI 14.17.2202-1 Ratios of standard entry-level wage by gender compared to local minimum wageExemples de rapports
- GRI 14.17.3401-1 New employee hires and employee turnoverExemples de rapports
- GRI 14.17.4401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employeesExemples de rapports
- GRI 14.17.5401-3 Parental leaveExemples de rapports
- GRI 14.17.6402-1 Minimum notice periods regarding operational changesExemples de rapports
- GRI 14.17.7404-1 Average hours of training per year per employeeExemples de rapports
- GRI 14.17.8404-2 Programs for upgrading employee skills and transition assistance programsExemples de rapports
- GRI 14.17.9414-1 New suppliers that were screened using social criteriaExemples de rapports
- GRI 14.17.10414-2 Negative social impacts in the supply chain and actions takenExemples de rapports
- GRI 14.18.13-3 Management of material topicsExemples de rapports
- GRI 14.18.2408-1 Operations and suppliers at significant risk for incidents of child laborExemples de rapports
- GRI 14.18.3414-1 New suppliers that were screened using social criteriaExemples de rapports
- GRI 14.19.13-3 Management of material topicsExemples de rapports
- GRI 14.19.2409-1 Operations and suppliers at significant risk for incidents of forced or compulsory laborExemples de rapports
- GRI 14.19.3414-1 New suppliers that were screened using social criteriaExemples de rapports
- GRI 14.20.13-3 Management of material topicsExemples de rapports
- GRI 14.20.2407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskExemples de rapports
- 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]Exemples de rapports
- GRI 14.21.13-3 Management of material topicsExemples de rapports
- GRI 14.21.2202-2 Proportion of senior management hired from the local communityExemples de rapports
- GRI 14.21.3401-3 Parental leaveExemples de rapports
- GRI 14.21.4404-1 Average hours of training per year per employeeExemples de rapports
- GRI 14.21.5405-1 Diversity of governance bodies and employeesExemples de rapports
- GRI 14.21.6405-2 Ratio of basic salary and remuneration of women to menExemples de rapports
- GRI 14.21.7406-1 Incidents of discrimination and corrective actions takenExemples de rapports
- GRI 14.22.13-3 Management of material topicsExemples de rapports
- GRI 14.22.2205-1 Operations assessed for risks related to corruptionExemples de rapports
- GRI 14.22.3205-2 Communication and training about anti-corruption policies and proceduresExemples de rapports
- GRI 14.22.4205-3 Confirmed incidents of corruption and actions takenExemples de rapports
- GRI 14.22.5Describe the approach to contract transparency, includingExemples de rapports
- GRI 14.22.6Report the following information about the organization’s beneficial owners, including joint venturesExemples de rapports
- GRI 14.23.13-3 Management of material topicsExemples de rapports
- GRI 14.23.2201-1 Direct economic value generated and distributedExemples de rapports
- GRI 14.23.3201-4 Financial assistance received from governmentExemples de rapports
- GRI 14.23.4207-1 Approach to taxExemples de rapports
- GRI 14.23.5207-2 Tax governance, control, and risk managementExemples de rapports
- GRI 14.23.6207-3 Stakeholder engagement and management of concerns related to taxExemples de rapports
- GRI 14.23.7207-4 Country-by-country reportingExemples de rapports
- GRI 14.23.8For minerals purchased from the state or from third parties appointed by the state to sell on their behalf, reportExemples de rapports
- GRI 14.24.13-3 Management of material topicsExemples de rapports
- GRI 14.24.2415-1 Political contributionsExemples de rapports
- GRI 14.25.13-3 Management of material topicsExemples de rapports
- GRI 14.25.2List the locations of operations in conflict-affected or high-risk areas and how these were identified.[1]Exemples de rapports
- 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.Exemples de rapports
- 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.Exemples de rapports
ESRS
165 exigences · 75 fiches
ESRS 2
General Disclosures
Governance, strategy, impact/risk/opportunity management and the metrics basis every topical standard builds on.
15 disclosures
toutes les fiches en ligne
Applicable à partir de l’exercice 2027
- BP-1Basis for preparation of the sustainability statementFiche
- BP-2Specific information if the undertaking uses phasing-in optionsFiche
- GDR-AGeneral Disclosure Requirement for actions and resourcesFiche
- GDR-MGeneral Disclosure Requirement for metricsFiche
- GDR-PGeneral Disclosure Requirement for policiesFiche
- GDR-TGeneral Disclosure Requirement for targetsFiche
- GOV-1The role of the administrative, management and supervisory bodies in relation to sustainabilityFiche
- GOV-2Integration of sustainability-related performance in incentive schemesFiche
- GOV-3Statement on due diligenceFiche
- GOV-4Risk management and internal controls over sustainability reportingFiche
- IRO-1Description of the process to identify and assess material impacts, risks and opportunities and material information to be reportedFiche
- IRO-2Material impacts, risks and opportunities and disclosure requirements included in the sustainability statementFiche
- SBM-1Strategy, business model and value chainFiche
- SBM-2Interests and views of stakeholdersFiche
- SBM-3Interaction of material impacts, risks and opportunities with strategy and business model, and financial effectsFiche
ESRS 2 (2023) ESRS 2 GENERAL DISCLOSURES 16 disclosures fiches en préparation Applicable aux exercices 2024–2026
- BP-1General basis for preparation of the sustainability statementExemples de rapports
- BP-2Disclosures in relation to specific circumstancesExemples de rapports
- GOV-1The role of the administrative, management and supervisory bodiesExemples de rapports
- GOV-2Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodiesExemples de rapports
- GOV-3Integration of sustainability-related performance in incentive schemesExemples de rapports
- GOV-4Statement on due diligenceExemples de rapports
- GOV-5Risk management and internal controls over sustainability reportingExemples de rapports
- IRO-1Description of the process to identify and assess material impacts, risks and opportunitiesExemples de rapports
- IRO-2Disclosure Requirements in ESRS covered by the undertaking’s sustainability statementExemples de rapports
- MDR-AMinimum Disclosure Requirement – Actions MDR-A – Actions and resources in relation to material sustainability mattersExemples de rapports
- MDR-MMinimum Disclosure Requirement – Metrics MDR-M – Metrics in relation to material sustainability mattersExemples de rapports
- MDR-PMinimum Disclosure Requirement – Policies MDR-P – Policies adopted to manage material sustainability mattersExemples de rapports
- MDR-TMinimum Disclosure Requirement – Targets MDR-T – Tracking effectiveness of policies and actions through targetsExemples de rapports
- SBM-1Strategy, business model and value chainExemples de rapports
- SBM-2Interests and views of stakeholdersExemples de rapports
- SBM-3Material impacts, risks and opportunities and their interaction with strategy and business modelExemples de rapports
ESRS E1
Climate Change
Transition plan, policies and targets, energy, Scope 1–3 emissions, removals, carbon credits and financial effects.
11 disclosures
toutes les fiches en ligne
Applicable à partir de l’exercice 2027
- E1-1Transition plan for climate change mitigationFiche
- E1-2Identification of climate-related risks and scenario analysisFiche
- E1-3Resilience in relation to climate changeFiche
- E1-4Policies related to climate change mitigation and adaptationFiche
- E1-5Actions and resources in relation to climate change mitigation and adaptationFiche
- E1-6Targets related to climate changeFiche
- E1-7Energy consumption and mixFiche
- E1-8Gross scope 1, 2, 3 GHG emissionsFiche
- E1-9GHG removals and GHG mitigation projects financed through carbon creditsFiche
- E1-10Internal carbon pricingFiche
- E1-11Anticipated financial effects from material physical and transition risks and material climate-related opportunitiesFiche
ESRS E1 (2023) ESRS E1 CLIMATE CHANGE 9 disclosures fiches en préparation Applicable aux exercices 2024–2026
- E1-1Transition plan for climate change mitigationExemples de rapports
- E1-2Policies related to climate change mitigation and adaptationExemples de rapports
- E1-3Actions and resources in relation to climate change policiesExemples de rapports
- E1-4Targets related to climate change mitigation and adaptationExemples de rapports
- E1-5Energy consumption and mixExemples de rapports
- E1-6Gross Scopes 1, 2, 3 and Total GHG emissionsExemples de rapports
- E1-7GHG removals and GHG mitigation projects financed through carbon creditsExemples de rapports
- E1-8Internal carbon pricingExemples de rapports
- E1-9Anticipated financial effects from material physical and transition risks and potential climate-related opportunitiesExemples de rapports
ESRS E2
Pollution
Pollution of air, water and soil, substances of concern, and the financial effects.
5 disclosures
2 fiches en ligne
Applicable à partir de l’exercice 2027
ESRS E2 (2023) ESRS E2 POLLUTION 6 disclosures fiches en préparation Applicable aux exercices 2024–2026
- E2-1Policies related to pollutionExemples de rapports
- E2-2Actions and resources related to pollutionExemples de rapports
- E2-3Targets related to pollutionExemples de rapports
- E2-4Pollution of air, water and soilExemples de rapports
- E2-5Substances of concern and substances of very high concernExemples de rapports
- E2-6Anticipated financial effects from material pollution-related risks and opportunitiesExemples de rapports
ESRS E3
Water and Marine Resources
Water consumption, withdrawal and discharge, marine resources, and the financial effects.
4 disclosures
toutes les fiches en ligne
Applicable à partir de l’exercice 2027
ESRS E3 (2023) ESRS E3 WATER AND MARINE RESOURCES 5 disclosures fiches en préparation Applicable aux exercices 2024–2026
- E3-1Policies related to water and marine resourcesExemples de rapports
- E3-2Actions and resources related to water and marine resourcesExemples de rapports
- E3-3Targets related to water and marine resourcesExemples de rapports
- E3-4Water consumptionExemples de rapports
- E3-5Anticipated financial effects from material water and marine resources-related risks and opportunitiesExemples de rapports
ESRS E4
Biodiversity and Ecosystems
Transition plan, impact metrics on species and ecosystems, and the financial effects.
5 disclosures
toutes les fiches en ligne
Applicable à partir de l’exercice 2027
ESRS E4 (2023) ESRS E4 BIODIVERSITY AND ECOSYSTEMS 6 disclosures fiches en préparation Applicable aux exercices 2024–2026
- E4-1Transition plan and consideration of biodiversity and ecosystems in strategy and business modelExemples de rapports
- E4-2Policies related to biodiversity and ecosystemsExemples de rapports
- E4-3Actions and resources related to biodiversity and ecosystemsExemples de rapports
- E4-4Targets related to biodiversity and ecosystemsExemples de rapports
- E4-5Impact metrics related to biodiversity and ecosystems changeExemples de rapports
- E4-6Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunitiesExemples de rapports
ESRS E5
Resource Use and Circular Economy
Resource inflows and outflows, waste, and the financial effects.
5 disclosures
toutes les fiches en ligne
Applicable à partir de l’exercice 2027
ESRS E5 (2023) ESRS E5 RESOUCE USE AND CIRCULAR ECONOMY 6 disclosures fiches en préparation Applicable aux exercices 2024–2026
- E5-1Policies related to resource use and circular economyExemples de rapports
- E5-2Actions and resources related to resource use and circular economyExemples de rapports
- E5-3Targets related to resource use and circular economyExemples de rapports
- E5-4Resource inflowsExemples de rapports
- E5-5Resource outflowsExemples de rapports
- E5-6Anticipated financial effects from material resource use and circular economy-related risks and opportunitiesExemples de rapports
ESRS G1
Business Conduct
Corporate culture, whistleblowing, corruption and bribery, political influence and payment practices.
6 disclosures
toutes les fiches en ligne
Applicable à partir de l’exercice 2027
- G1-1Policies related to business conductFiche
- G1-2Actions related to business conductFiche
- G1-3Targets related to business conductFiche
- G1-4Metrics related to corruption or briberyFiche
- G1-5Metrics related to political influence, including lobbying activitiesFiche
- G1-6Metrics related to payment practicesFiche
ESRS G1 (2023) ESRS G1 BUSINESS CONDUCT 6 disclosures fiches en préparation Applicable aux exercices 2024–2026
- G1-1Business conduct policies and corporate cultureExemples de rapports
- G1-2Management of relationships with suppliersExemples de rapports
- G1-3Prevention and detection of corruption and briberyExemples de rapports
- G1-4Incidents of corruption or briberyExemples de rapports
- G1-5Political influence and lobbying activitiesExemples de rapports
- G1-6Payment practicesExemples de rapports
ESRS S1
Own Workforce
Working conditions, equal treatment, workforce characteristics, pay gap, and incidents.
16 disclosures
toutes les fiches en ligne
Applicable à partir de l’exercice 2027
- S1-1Policies related to own workforceFiche
- S1-2Engagement with own workforce and workers’ representatives, existence of channels for own workforce to raise concerns or needs and approaches to remedyFiche
- S1-3Actions and resources related to own workforceFiche
- S1-4Targets related to own workforceFiche
- S1-5Characteristics of the undertaking’s employeesFiche
- S1-6Characteristics of non-employees in the undertaking’s own workforceFiche
- S1-7Collective bargaining coverage and social dialogueFiche
- S1-8Gender diversity in top managementFiche
- S1-9Adequate wagesFiche
- S1-10Social protectionFiche
- S1-11Persons with disabilitiesFiche
- S1-12Training and skills development metricsFiche
- S1-13Health and safety metricsFiche
- S1-14Work-life balance metricsFiche
- S1-15Remuneration metricsFiche
- S1-16Incidents of discrimination and other human rights incidentsFiche
ESRS S1 (2023) ESRS S1 OWN WORKFORCE 17 disclosures fiches en préparation Applicable aux exercices 2024–2026
- S1-1Policies related to own workforceExemples de rapports
- S1-2Processes for engaging with own workforce and workers’ representatives about impactsExemples de rapports
- S1-3Processes to remediate negative impacts and channels for own workforce to raise concernsExemples de rapports
- 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 actionsExemples de rapports
- S1-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesExemples de rapports
- S1-6Characteristics of the undertaking’s employeesExemples de rapports
- S1-7Characteristics of non-employees in the undertaking’s own workforceExemples de rapports
- S1-8Collective bargaining coverage and social dialogueExemples de rapports
- S1-9Diversity metricsExemples de rapports
- S1-10Adequate wagesExemples de rapports
- S1-11Social protectionExemples de rapports
- S1-12Persons with disabilitiesExemples de rapports
- S1-13Training and skills development metricsExemples de rapports
- S1-14Health and safety metricsExemples de rapports
- S1-15Work-life balance metricsExemples de rapports
- S1-16Remuneration metrics (pay gap and total remuneration)Exemples de rapports
- S1-17Incidents, complaints and severe human rights impactsExemples de rapports
ESRS S2
Workers in the Value Chain
Policies, engagement, remediation channels and targets for workers in the value chain.
4 disclosures
toutes les fiches en ligne
Applicable à partir de l’exercice 2027
- S2-1Policies related to workers in the value chainFiche
- 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 remedyFiche
- S2-3Actions and resources related to workers in the value chainFiche
- S2-4Targets related to workers in the value chainFiche
ESRS S2 (2023) ESRS S2 WORKERS IN THE VALUE CHAIN 5 disclosures fiches en préparation Applicable aux exercices 2024–2026
- S2-1Policies related to value chain workersExemples de rapports
- S2-2Processes for engaging with value chain workers about impactsExemples de rapports
- S2-3Processes to remediate negative impacts and channels for value chain workers to raise concernsExemples de rapports
- 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 actionsExemples de rapports
- S2-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesExemples de rapports
ESRS S3
Affected Communities
Policies, engagement, remediation channels and targets for affected communities.
4 disclosures
toutes les fiches en ligne
Applicable à partir de l’exercice 2027
- S3-1Policies related to affected communitiesFiche
- S3-2Engagement with affected communities, existence of channels for affected communities to raise concerns or needs and approaches to remedyFiche
- S3-3Actions and resources related to affected communitiesFiche
- S3-4Targets related to affected communitiesFiche
ESRS S3 (2023) ESRS S3 AFFECTED COMMUNITIES 5 disclosures fiches en préparation Applicable aux exercices 2024–2026
- S3-1Policies related to affected communitiesExemples de rapports
- S3-2Processes for engaging with affected communities about impactsExemples de rapports
- S3-3Processes to remediate negative impacts and channels for affected communities to raise concernsExemples de rapports
- 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 actionsExemples de rapports
- S3-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesExemples de rapports
ESRS S4
Consumers and End-users
Policies, engagement, remediation channels and targets for consumers and end-users.
4 disclosures
3 fiches en ligne
Applicable à partir de l’exercice 2027
- S4-1Policies related to consumers and end-usersExemples de rapports
- S4-2Engagement with consumers and end-users, existence of channels for consumers and end-users to raise concerns or needs and approaches to remedyFiche
- S4-3Actions and resources related to consumers and end-usersFiche
- S4-4Targets related to consumers and end-usersFiche
ESRS S4 (2023) ESRS S4 CONSUMERS AND END-USERS 5 disclosures fiches en préparation Applicable aux exercices 2024–2026
- S4-1Policies related to consumers and end-usersExemples de rapports
- S4-2Processes for engaging with consumers and end-users about impactsExemples de rapports
- S4-3Processes to remediate negative impacts and channels for consumers and end-users to raise concernsExemples de rapports
- 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 actionsExemples de rapports
- S4-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesExemples de rapports
bientôt
Les fiches disclosure VSME sont en préparation
Nous construisons les fiches VSME sélectionnées — 20 indicateurs catalogués et référencés entre eux. Laissez votre e-mail ci-dessous et nous vous préviendrons dès leur mise en ligne.
IFRS S1 S2 - ISSB
87 exigences · 39 fiches
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 disclosures
14 fiches en ligne
- s1-11-15Fair presentationExemples de rapports
- s1-17-19MaterialityExemples de rapports
- s1-20Reporting entityExemples de rapports
- s1-21-24Connected informationExemples de rapports
- s1-25Core content architectureExemples de rapports
- s1-26Governance disclosure objectiveExemples de rapports
- s1-27-aGovernance body or individual oversightFiche
- s1-27-bManagement role in governanceFiche
- s1-28Strategy disclosure objectiveExemples de rapports
- s1-29Strategy disclosure architectureFiche
- s1-30-aSustainability-related risks and opportunitiesFiche
- s1-30-b-cTime horizonsFiche
- s1-32Business model and value chain effectsFiche
- s1-33Strategy and decision-makingFiche
- s1-34-37Current and anticipated financial effectsFiche
- s1-38-40When quantitative financial effects are not providedExemples de rapports
- s1-41-42ResilienceFiche
- s1-43Risk management disclosure objectiveFiche
- s1-44-aProcesses for sustainability-related risksFiche
- s1-44-bProcesses for sustainability-related opportunitiesFiche
- s1-44-cIntegration into overall risk managementExemples de rapports
- s1-45Metrics and targets disclosure objectiveExemples de rapports
- s1-46-48Metrics for each sustainability-related risk and opportunityFiche
- s1-49-50Metrics from other sources and entity-developed metricsExemples de rapports
- s1-51-53Targets and consistency over timeFiche
- s1-54-55Identifying sustainability-related risks and opportunitiesExemples de rapports
- s1-56-58Identifying applicable disclosure requirements where no specific IFRS standard appliesExemples de rapports
- s1-59Disclosure of sources of guidance appliedExemples de rapports
- s1-60-63Location of disclosures and cross-referenceExemples de rapports
- s1-64-69Timing of reporting and interim updatesExemples de rapports
- s1-70-71Comparative informationExemples de rapports
- s1-72-73Statement of compliance and exemptionsExemples de rapports
- s1-74-76Significant judgementsExemples de rapports
- s1-77-82Measurement uncertaintyExemples de rapports
- s1-83-86Prior-period errorsExemples de rapports
IFRS S2
Climate-related Disclosures
Climate governance, transition plans, scenario analysis, Scope 1–3 emissions, and cross-industry and industry-based metrics.
52 disclosures
25 fiches en ligne
- s2-1-2ObjectiveExemples de rapports
- s2-3-4ScopeExemples de rapports
- s2-5Governance objectiveExemples de rapports
- s2-6-aOversight by governance bodyFiche
- s2-6-bManagement roleFiche
- s2-7Duplication avoidanceExemples de rapports
- s2-8Strategy objectiveExemples de rapports
- s2-9Strategy disclosure architectureExemples de rapports
- s2-10Climate-related risks and opportunitiesFiche
- s2-11-12Identification inputs and industry topicsFiche
- s2-13Business model and value chain impactFiche
- s2-14-aStrategy response and transition planFiche
- s2-14-bResourcing of climate actionsExemples de rapports
- s2-14-cProgress against prior plansFiche
- s2-15Financial effects architectureExemples de rapports
- s2-16-a-bCurrent financial effects and near-term adjustment riskExemples de rapports
- s2-16-c-dAnticipated financial effectsExemples de rapports
- s2-17-18Approach to quantitative financial effectsExemples de rapports
- s2-19-21Omission and fallback for quantitative financial effectsExemples de rapports
- s2-22-aClimate resilience assessment outputsFiche
- s2-22-bScenario analysis method, inputs and assumptionsFiche
- s2-23Use of metric categories and industry metrics in strategy disclosuresExemples de rapports
- s2-24Risk management objectiveExemples de rapports
- s2-25-aClimate-risk processes and policiesFiche
- s2-25-bClimate-opportunity processesFiche
- s2-25-cIntegration with overall risk managementExemples de rapports
- s2-26Duplication avoidance in risk managementExemples de rapports
- s2-27Metrics and targets objectiveExemples de rapports
- s2-28Metrics and targets architectureExemples de rapports
- s2-29-a-iAbsolute gross greenhouse gas emissionsFiche
- s2-29-a-iiGHG measurement standardExemples de rapports
- s2-29-a-iiiGHG measurement approach, inputs and assumptionsFiche
- s2-29-a-iv-vGHG boundary disaggregation and Scope 2 detailsFiche
- s2-29-a-vi-1Scope 3 categoriesFiche
- s2-29-a-vi-2Financed emissionsFiche
- s2-29-bTransition-risk vulnerability metricFiche
- s2-29-cPhysical-risk vulnerability metricFiche
- s2-29-dClimate-opportunity alignment metricExemples de rapports
- s2-29-eCapital deployment metricFiche
- s2-29-fInternal carbon pricesFiche
- s2-29-gRemuneration linkageFiche
- s2-30-31Cross-industry metric preparation rulesExemples de rapports
- s2-32Industry-based metricsExemples de rapports
- s2-33Target characteristicsFiche
- s2-34Target governance and monitoringFiche
- s2-35Target performance and trendsFiche
- s2-36Greenhouse-gas-target specifics and carbon creditsFiche
- s2-37Metrics used for target setting and monitoringExemples de rapports
- s2-c1-c3Effective date and comparativesExemples de rapports
- s2-c4-c5First-year transition reliefsExemples de rapports
- S2.21Climate-related risks descriptionExemples de rapports
- S2.29GHG emissions (Scope 1, 2, 3)Exemples de rapports
bientôt
Les fiches disclosure SASB sont en préparation
Nous construisons les fiches SASB sélectionnées — 1 199 indicateurs catalogués et référencés entre eux. Laissez votre e-mail ci-dessous et nous vous préviendrons dès leur mise en ligne.
California SB 253 / SB 261
15 exigences · 11 fiches
CALIFORNIA SB 253 Climate Corporate Data Accountability Act 8 disclosures 6 fiches en ligne
- SB253-APPLICABILITYReporting entity applicabilityExemples de rapports
- SB253-ASSURANCEThird-party assuranceFiche
- SB253-METHODOLOGYGHG Protocol methodology and reporting basisFiche
- SB253-PUBLIC-DISCLOSURE-FEESPublic disclosure, reporting organization, and feesExemples de rapports
- SB253-REPORTING-TIMELINEReporting timeline and filing statusFiche
- SB253-SCOPE-1Scope 1 greenhouse gas emissionsFiche
- SB253-SCOPE-2Scope 2 greenhouse gas emissionsFiche
- SB253-SCOPE-3Scope 3 greenhouse gas emissionsFiche
CALIFORNIA SB 261 Climate-Related Financial Risk Act 7 disclosures 5 fiches en ligne
- SB261-APPLICABILITYCovered entity applicabilityFiche
- SB261-CLIMATE-RISKClimate-related financial risk disclosureFiche
- SB261-FEESImplementation fee and administrationExemples de rapports
- SB261-FRAMEWORK-ALIGNMENTTCFD or equivalent framework alignmentFiche
- SB261-GAPSReporting gaps and completion planExemples de rapports
- SB261-REPORTING-TIMELINEBiennial reporting timeline and enforcement statusFiche
- SB261-RISK-MITIGATION-ADAPTATIONMeasures to reduce and adapt to climate-related financial riskFiche
UAE Federal Decree-Law No. 11 of 2024
16 exigences · 7 fiches
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 disclosures
7 fiches en ligne
- Art.6(1)(a)-1Regular GHG emissions measurement and disclosureFiche
- Art.6(1)(a)-2Comprehensive emissions inventoryFiche
- Art.6(1)(a)-3Emission reduction measuresFiche
- Art.6(1)(b)-1Disclosure of activity and reduction dataFiche
- Art.6(1)(b)-2Expected outcomes of emission reduction initiativesFiche
- Art.6(1)(c)Emissions data retention and accessibilityExemples de rapports
- Art.6(2)Submission through designated reporting systemsExemples de rapports
- Art.6(3)Accuracy and verifiability of emissions dataFiche
- Art.6(4)Support national aggregation and analysisExemples de rapports
- Art.7(3)(a)-1Economic losses from climate change impactsExemples de rapports
- Art.7(3)(a)-2Non-economic losses from climate change impactsExemples de rapports
- Art.7(3)(a)-3Climate-related data requested by authoritiesExemples de rapports
- Art.7(3)(b)-1Implementation status of adaptation plansExemples de rapports
- Art.7(3)(b)-2Adaptation measures for national and international reportingExemples de rapports
- Art.7(3)(b)-3Data for international climate reportingFiche
- LAW-TEXTFull law textExemples de rapports
- 275
- fiches disclosure publiées
- 7
- référentiels catalogués
- 1 211
- rapports publiés indexés
- 315 012
- pages avec citations
Rapports publiés indexés
1 211 rapports publiés derrière les fiches — chaque couverture ouvre une publication d’informations qu’elle étaye.
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