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Catalogo delle disclosure
Scegli un framework, apri uno standard e poi apri il requisito che ti serve.
GRI 2 — General Disclosures
30 requisiti · 30 schede
GRI 2
General Disclosures
Entity and governance, strategy and policies, stakeholder engagement, and the reporting basis itself.
30 disclosure
tutte le schede pubblicate
- GRI 2-1Organizational detailsScheda
- GRI 2-2Entities included in the organization’s sustainability reportingScheda
- GRI 2-3Reporting period, frequency and contact pointScheda
- GRI 2-4Restatements of informationScheda
- GRI 2-5External assuranceScheda
- GRI 2-6Activities, value chain and other business relationshipsScheda
- GRI 2-7EmployeesScheda
- GRI 2-8Workers who are not employeesScheda
- GRI 2-9Governance structure and compositionScheda
- GRI 2-10Nomination and selection of the highest governance bodyScheda
- GRI 2-11Chair of the highest governance bodyScheda
- GRI 2-12Role of the highest governance body in overseeing the management of impactsScheda
- GRI 2-13Delegation of responsibility for managing impactsScheda
- GRI 2-14Role of the highest governance body in sustainability reportingScheda
- GRI 2-15Conflicts of interestScheda
- GRI 2-16Communication of critical concernsScheda
- GRI 2-17Collective knowledge of the highest governance bodyScheda
- GRI 2-18Evaluation of the performance of the highest governance bodyScheda
- GRI 2-19Remuneration policiesScheda
- GRI 2-20Process to determine remunerationScheda
- GRI 2-21Annual total compensation ratioScheda
- GRI 2-22Statement on sustainable development strategyScheda
- GRI 2-23Policy commitmentsScheda
- GRI 2-24Embedding policy commitmentsScheda
- GRI 2-25Processes to remediate negative impactsScheda
- GRI 2-26Mechanisms for seeking advice and raising concernsScheda
- GRI 2-27Compliance with laws and regulationsScheda
- GRI 2-28Membership associationsScheda
- GRI 2-29Approach to stakeholder engagementScheda
- GRI 2-30Collective bargaining agreementsScheda
GRI 3 — Material Topics
3 requisiti · 3 schede
GRI 3
Material Topics
How material topics were determined, the list of them, and how each one is managed.
3 disclosure
tutte le schede pubblicate
GRI — Topic Standards (100/200/300/400)
107 requisiti · 107 schede
GRI 101
Biodiversity
Sites in sensitive areas, impact drivers, ecosystem condition, and impacts in the supply chain.
8 disclosure
tutte le schede pubblicate
In vigore dal 2026
- GRI 101-1Policies to halt and reverse biodiversity lossScheda
- GRI 101-2Management of biodiversity impactsScheda
- GRI 101-3Access and benefit-sharingScheda
- GRI 101-4Identification of biodiversity impactsScheda
- GRI 101-5Locations with biodiversity impactsScheda
- GRI 101-6Direct drivers of biodiversity lossScheda
- GRI 101-7Changes to the state of biodiversityScheda
- GRI 101-8Ecosystem servicesScheda
GRI 102
Climate Change
Transition plan, GHG emissions and removals, carbon credits, and a just transition.
10 disclosure
tutte le schede pubblicate
In vigore dal 2027
- GRI 102-1Transition plan for climate change mitigationScheda
- GRI 102-2Climate change adaptation planScheda
- GRI 102-3Just transitionScheda
- GRI 102-4GHG emissions reduction targets and progressScheda
- GRI 102-5Scope 1 GHG emissionsScheda
- GRI 102-6Scope 2 GHG emissionsScheda
- GRI 102-7Scope 3 GHG emissionsScheda
- GRI 102-8GHG emissions intensityScheda
- GRI 102-9GHG Removals in the Value ChainScheda
- GRI 102-10Carbon CreditsScheda
GRI 103
Energy
Energy consumption, self-generation, the energy mix and reductions.
5 disclosure
tutte le schede pubblicate
In vigore dal 2027
GRI 201
Economic Performance
Economic value generated, pension obligations, government support, and climate-related financial effects.
4 disclosure
tutte le schede pubblicate
GRI 202
Market Presence
Entry-level wages against local minimums, and senior hires from the local community.
2 disclosure
tutte le schede pubblicate
GRI 203
Indirect Economic Impacts
Infrastructure investments and services, and the indirect impacts that follow from them.
2 disclosure
tutte le schede pubblicate
GRI 204
Procurement Practices
Proportion of spending on local suppliers at significant locations of operation.
1 disclosure
tutte le schede pubblicate
GRI 205
Anti-corruption
Corruption risk assessment, communication and training, and confirmed incidents.
3 disclosure
tutte le schede pubblicate
GRI 206
Anti-competitive Behavior
Legal actions for anti-competitive behaviour, anti-trust and monopoly practices.
1 disclosure
tutte le schede pubblicate
GRI 207
Tax
Tax approach and governance, stakeholder engagement, and country-by-country reporting.
4 disclosure
tutte le schede pubblicate
GRI 301
Materials
Materials used, recycled input materials, and reclaimed products and packaging.
3 disclosure
tutte le schede pubblicate
GRI 302
Energy
Energy consumption inside and outside the organization, intensity, and reductions.
5 disclosure
tutte le schede pubblicate
Sostituito da GRI 103 nel 2027
GRI 303
Water and Effluents
Water as a shared resource, withdrawal, discharge and consumption.
5 disclosure
tutte le schede pubblicate
GRI 304
Biodiversity
Sites near protected areas, significant impacts, habitats protected or restored, and IUCN species.
4 disclosure
tutte le schede pubblicate
Sostituito da GRI 101
- GRI 304-1Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasScheda
- GRI 304-2Significant impacts of activities, products and services on biodiversityScheda
- GRI 304-3Habitats protected or restoredScheda
- GRI 304-4IUCN Red List species and national conservation list species with habitats in areas affected by operationsScheda
GRI 305
Emissions
Scope 1, 2 and 3 emissions, intensity, reductions, ozone-depleting substances and other air emissions.
7 disclosure
tutte le schede pubblicate
Sostituito da GRI 102 nel 2027
- GRI 305-1Direct (Scope 1) GHG emissionsScheda
- GRI 305-2Energy indirect (Scope 2) GHG emissionsScheda
- GRI 305-3Other indirect (Scope 3) GHG emissionsScheda
- GRI 305-4GHG emissions intensityScheda
- GRI 305-5Reduction of GHG emissionsScheda
- GRI 305-6Emissions of ozone-depleting substances (ODS)Scheda
- GRI 305-7Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissionsScheda
GRI 306
Waste
Waste-related impacts, waste generated, and waste diverted from and directed to disposal.
5 disclosure
tutte le schede pubblicate
GRI 308
Supplier Environmental Assessment
New suppliers screened on environmental criteria, and negative impacts in the supply chain.
2 disclosure
tutte le schede pubblicate
GRI 401
Employment
New hires and turnover, benefits to full-time employees, and parental leave.
3 disclosure
tutte le schede pubblicate
GRI 402
Labor Management Relations
Minimum notice periods for significant operational changes.
1 disclosure
tutte le schede pubblicate
GRI 403
Occupational Health and Safety
The OH&S management system, hazard identification, worker participation, and injuries and ill health.
10 disclosure
tutte le schede pubblicate
- GRI 403-1Occupational health and safety management systemScheda
- GRI 403-2Hazard identification, risk assessment, and incident investigationScheda
- GRI 403-3Occupational health servicesScheda
- GRI 403-4Worker participation, consultation, and communication on occupational health and safetyScheda
- GRI 403-5Worker training on occupational health and safetyScheda
- GRI 403-6Promotion of worker healthScheda
- GRI 403-7Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsScheda
- GRI 403-8Workers covered by an occupational health and safety management systemScheda
- GRI 403-9Work-related injuriesScheda
- GRI 403-10Work-related ill healthScheda
GRI 404
Training and Education
Training hours, skills-upgrading programmes, and performance and career development reviews.
3 disclosure
tutte le schede pubblicate
GRI 405
Diversity and Equal Opportunity
Diversity of governance bodies and employees, and the ratio of basic salary and remuneration.
2 disclosure
tutte le schede pubblicate
GRI 406
Non-discrimination
Incidents of discrimination, and the corrective actions taken.
1 disclosure
tutte le schede pubblicate
GRI 407
Freedom of Association and Collective Bargaining
Operations and suppliers where freedom of association and collective bargaining may be at risk.
1 disclosure
tutte le schede pubblicate
GRI 408
Child Labor
Operations and suppliers at significant risk of incidents of child labour.
1 disclosure
tutte le schede pubblicate
GRI 409
Forced or Compulsory Labor
Operations and suppliers at significant risk of incidents of forced or compulsory labour.
1 disclosure
tutte le schede pubblicate
GRI 410
Security Practices
Security personnel trained in the organization's human rights policies and procedures.
1 disclosure
tutte le schede pubblicate
GRI 411
Rights of Indigenous Peoples
Incidents of violations involving the rights of indigenous peoples.
1 disclosure
tutte le schede pubblicate
GRI 413
Local Communities
Community engagement and impact assessments, and operations with significant negative impacts.
2 disclosure
tutte le schede pubblicate
GRI 414
Supplier Social Assessment
New suppliers screened on social criteria, and negative social impacts in the supply chain.
2 disclosure
tutte le schede pubblicate
GRI 415
Public Policy
Political contributions, by country and recipient.
1 disclosure
tutte le schede pubblicate
GRI 416
Customer Health and Safety
Health and safety impacts of products and services, and incidents of non-compliance.
2 disclosure
tutte le schede pubblicate
GRI 417
Marketing and Labeling
Product and service information requirements, and incidents in labelling and marketing.
3 disclosure
tutte le schede pubblicate
GRI 418
Customer Privacy
Substantiated complaints about breaches of customer privacy and losses of customer data.
1 disclosure
tutte le schede pubblicate
GRI — Sector Standards
447 requirements catalogued · cards in preparation
GRI 11 Oil and Gas Sector 110 disclosure schede in preparazione
- GRI 11.1.13-3 Management of material topicsEsempi dai report
- GRI 11.1.2302-1 Energy consumption within the organizationEsempi dai report
- GRI 11.1.3302-2 Energy consumption outside of the organizationEsempi dai report
- GRI 11.1.4302-3 Energy intensityEsempi dai report
- GRI 11.1.5305-1 Direct (Scope 1) GHG emissionsEsempi dai report
- GRI 11.1.6305-2 Energy indirect (Scope 2) GHG emissionsEsempi dai report
- GRI 11.1.7305-3 Other indirect (Scope 3) GHG emissionsEsempi dai report
- GRI 11.1.8305-4 GHG emissions intensityEsempi dai report
- GRI 11.2.13-3 Management of material topicsEsempi dai report
- GRI 11.2.2201-2 Financial implications and other risks and opportunities due to climate changeEsempi dai report
- GRI 11.2.3305-5 Reduction of GHG emissionsEsempi dai report
- GRI 11.2.4Describe the organization’s approach to public policy development and lobbying on climate change, includingEsempi dai report
- GRI 11.3.13-3 Management of material topicsEsempi dai report
- GRI 11.3.2305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissionsEsempi dai report
- GRI 11.3.3416-1 Assessment of the health and safety impacts of product and service categoriesEsempi dai report
- GRI 11.4.13-3 Management of material topicsEsempi dai report
- GRI 11.4.2304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasEsempi dai report
- GRI 11.4.3304-2 Significant impacts of activities, products, and services on biodiversityEsempi dai report
- GRI 11.4.4304-3 Habitats protected or restoredEsempi dai report
- GRI 11.4.5304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operationsEsempi dai report
- GRI 11.5.13-3 Management of material topicsEsempi dai report
- GRI 11.5.2306-1 Waste generation and significant waste-related impactsEsempi dai report
- GRI 11.5.3306-2 Management of significant waste-related impactsEsempi dai report
- GRI 11.5.4306-3 Waste generatedEsempi dai report
- GRI 11.5.5306-4 Waste diverted from disposalEsempi dai report
- GRI 11.5.6306-5 Waste directed to disposalEsempi dai report
- GRI 11.6.13-3 Management of material topicsEsempi dai report
- GRI 11.6.2303-1 Interactions with water as a shared resourceEsempi dai report
- GRI 11.6.3303-2 Management of water discharge-related impactsEsempi dai report
- GRI 11.6.4303-3 Water withdrawalEsempi dai report
- GRI 11.6.5303-4 Water dischargeEsempi dai report
- GRI 11.6.6303-5 Water consumptionEsempi dai report
- GRI 11.7.13-3 Management of material topicsEsempi dai report
- GRI 11.7.2402-1 Minimum notice periods regarding operational changesEsempi dai report
- GRI 11.7.3404-2 Programs for upgrading employee skills and transition assistance programsEsempi dai report
- GRI 11.7.4List the operational sites thatEsempi dai report
- GRI 11.7.5List the decommissioned structures left in place and describe the rationale for leaving them in place.Esempi dai report
- 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.Esempi dai report
- GRI 11.8.13-3 Management of material topicsEsempi dai report
- GRI 11.8.2306-3 Significant spills[1]Esempi dai report
- 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]Esempi dai report
- GRI 11.8.4The following additional sector disclosures are for organizations with oil sands mining operations.Esempi dai report
- GRI 11.9.13-3 Management of material topicsEsempi dai report
- GRI 11.9.2403-1 Occupational health and safety management systemEsempi dai report
- GRI 11.9.3403-2 Hazard identification, risk assessment, and incident investigationEsempi dai report
- GRI 11.9.4403-3 Occupational health servicesEsempi dai report
- GRI 11.9.5403-4 Worker participation, consultation, and communication on occupational health and safetyEsempi dai report
- GRI 11.9.6403-5 Worker training on occupational health and safetyEsempi dai report
- GRI 11.9.7403-6 Promotion of worker healthEsempi dai report
- GRI 11.9.8403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsEsempi dai report
- GRI 11.9.9403-8 Workers covered by an occupational health and safety management systemEsempi dai report
- GRI 11.9.10403-9 Work-related injuriesEsempi dai report
- GRI 11.9.11403-10 Work-related ill healthEsempi dai report
- GRI 11.10.13-3 Management of material topicsEsempi dai report
- GRI 11.10.2401-1 New employee hires and employee turnoverEsempi dai report
- GRI 11.10.3401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employeesEsempi dai report
- GRI 11.10.4401-3 Parental leaveEsempi dai report
- GRI 11.10.5402-1 Minimum notice periods regarding operational changesEsempi dai report
- GRI 11.10.6404-1 Average hours of training per year per employeeEsempi dai report
- GRI 11.10.7404-2 Programs for upgrading employee skills and transition assistance programsEsempi dai report
- GRI 11.10.8414-1 New suppliers that were screened using social criteriaEsempi dai report
- GRI 11.10.9414-2 Negative social impacts in the supply chain and actions takenEsempi dai report
- GRI 11.11.13-3 Management of material topicsEsempi dai report
- GRI 11.11.2202-2 Proportion of senior management hired from the local communityEsempi dai report
- GRI 11.11.3401-3 Parental leaveEsempi dai report
- GRI 11.11.4404-1 Average hours of training per year per employeeEsempi dai report
- GRI 11.11.5405-1 Diversity of governance bodies and employeesEsempi dai report
- GRI 11.11.6405-2 Ratio of basic salary and remunerationEsempi dai report
- GRI 11.11.7406-1 Incidents of discrimination and corrective actions takenEsempi dai report
- GRI 11.12.13-3 Management of material topicsEsempi dai report
- GRI 11.12.2409-1 Operations and suppliers at significant risk for incidents of forced or compulsory laborEsempi dai report
- GRI 11.12.3414-1 New suppliers that were screened using social criteriaEsempi dai report
- GRI 11.13.13-3 Management of material topicsEsempi dai report
- GRI 11.13.2407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskEsempi dai report
- GRI 11.14.13-3 Management of material topicsEsempi dai report
- GRI 11.14.2201-1 Direct economic value generated and distributedEsempi dai report
- GRI 11.14.3202-2 Proportion of senior management hired from the local communityEsempi dai report
- GRI 11.14.4203-1 Infrastructure investments and services supportedEsempi dai report
- GRI 11.14.5203-2 Significant indirect economic impactsEsempi dai report
- GRI 11.14.6204-1 Proportion of spending on local suppliersEsempi dai report
- GRI 11.15.13-3 Management of material topicsEsempi dai report
- GRI 11.15.2413-1 Operations with local community engagement, impact assessments, and development programsEsempi dai report
- GRI 11.15.3413-2 Operations with significant actual and potential negative impacts on local communitiesEsempi dai report
- GRI 11.15.4Report the number and type of grievances from local communities identified, includingEsempi dai report
- GRI 11.16.13-3 Management of material topicsEsempi dai report
- 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.Esempi dai report
- GRI 11.17.13-3 Management of material topicsEsempi dai report
- GRI 11.17.2411-1 Incidents of violations involving rights of indigenous peoplesEsempi dai report
- GRI 11.17.3List the locations of operations where indigenous peoples are present or affected by activities of the organization.Esempi dai report
- 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 caseEsempi dai report
- GRI 11.18.13-3 Management of material topicsEsempi dai report
- GRI 11.18.2410-1 Security personnel trained in human rights policies or proceduresEsempi dai report
- GRI 11.19.13-3 Management of material topicsEsempi dai report
- GRI 11.19.2206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practicesEsempi dai report
- GRI 11.20.13-3 Management of material topicsEsempi dai report
- GRI 11.20.2205-1 Operations assessed for risks related to corruptionEsempi dai report
- GRI 11.20.3205-2 Communication and training about anti-corruption policies and proceduresEsempi dai report
- GRI 11.20.4205-3 Confirmed incidents of corruption and actions takenEsempi dai report
- GRI 11.20.5Describe the approach to contract transparency, includingEsempi dai report
- 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]Esempi dai report
- GRI 11.21.13-3 Management of material topicsEsempi dai report
- GRI 11.21.2201-1 Direct economic value generated and distributedEsempi dai report
- GRI 11.21.3201-4 Financial assistance received from governmentEsempi dai report
- GRI 11.21.4207-1 Approach to taxEsempi dai report
- GRI 11.21.5207-2 Tax governance, control, and risk managementEsempi dai report
- GRI 11.21.6207-3 Stakeholder engagement and management of concerns related to taxEsempi dai report
- GRI 11.21.7207-4 Country-by-country reportingEsempi dai report
- GRI 11.21.8For oil and gas purchased from the state, or from third parties appointed by the state to sell on their behalf, reportEsempi dai report
- GRI 11.22.13-3 Management of material topicsEsempi dai report
- GRI 11.22.2415-1 Political contributionsEsempi dai report
GRI 12 Coal Sector 110 disclosure schede in preparazione
- GRI 12.1.13-3 Management of material topicsEsempi dai report
- GRI 12.1.2302-1 Energy consumption within the organizationEsempi dai report
- GRI 12.1.3302-2 Energy consumption outside of the organizationEsempi dai report
- GRI 12.1.4302-3 Energy intensityEsempi dai report
- GRI 12.1.5305-1 Direct (Scope 1) GHG emissionsEsempi dai report
- GRI 12.1.6305-2 Energy indirect (Scope 2) GHG emissionsEsempi dai report
- GRI 12.1.7305-3 Other indirect (Scope 3) GHG emissionsEsempi dai report
- GRI 12.1.8305-4 GHG emissions intensityEsempi dai report
- GRI 12.2.13-3 Management of material topicsEsempi dai report
- GRI 12.2.2201-2 Financial implications and other risks and opportunities due to climate changeEsempi dai report
- GRI 12.2.4Describe the organization’s approach to public policy development and lobbying on climate change, includingEsempi dai report
- GRI 12.3.13-3 Management of material topicsEsempi dai report
- GRI 12.3.2402-1 Minimum notice periods regarding operational changesEsempi dai report
- GRI 12.3.3404-2 Programs for upgrading employee skills and transition assistance programsEsempi dai report
- GRI 12.3.4List the operational sites thatEsempi dai report
- 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.Esempi dai report
- 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.Esempi dai report
- GRI 12.4.13-3 Management of material topicsEsempi dai report
- GRI 12.4.2305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissionsEsempi dai report
- GRI 12.5.13-3 Management of material topicsEsempi dai report
- GRI 12.5.2304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasEsempi dai report
- GRI 12.5.3304-2 Significant impacts of activities, products and services on biodiversityEsempi dai report
- GRI 12.5.4304-3 Habitats protected or restoredEsempi dai report
- GRI 12.5.5304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operationsEsempi dai report
- GRI 12.6.13-3 Management of material topicsEsempi dai report
- GRI 12.6.2306-1 Waste generation and significant waste-related impactsEsempi dai report
- GRI 12.6.3306-2 Management of significant waste-related impactsEsempi dai report
- GRI 12.6.4306-3 Waste generatedEsempi dai report
- GRI 12.6.5306-4 Waste diverted from disposalEsempi dai report
- GRI 12.6.6306-5 Waste directed to disposalEsempi dai report
- GRI 12.7.13-3 Management of material topicsEsempi dai report
- GRI 12.7.2303-1 Interactions with water as a shared resourceEsempi dai report
- GRI 12.7.3303-2 Management of water discharge-related impactsEsempi dai report
- GRI 12.7.4303-3 Water withdrawalEsempi dai report
- GRI 12.7.5303-4 Water dischargeEsempi dai report
- GRI 12.7.6303-5 Water consumptionEsempi dai report
- GRI 12.8.13-3 Management of material topicsEsempi dai report
- GRI 12.8.2201-1 Direct economic value generated and distributedEsempi dai report
- GRI 12.8.3202-2 Proportion of senior management hired from the local communityEsempi dai report
- GRI 12.8.4203-1 Infrastructure investments and services supportedEsempi dai report
- GRI 12.8.5203-2 Significant indirect economic impactsEsempi dai report
- GRI 12.8.6204-1 Proportion of spending on local suppliersEsempi dai report
- GRI 12.9.13-3 Management of material topicsEsempi dai report
- GRI 12.9.2413-1 Operations with local community engagement, impact assessments, and development programsEsempi dai report
- GRI 12.9.3413-2 Operations with significant actual and potential negative impacts on local communitiesEsempi dai report
- GRI 12.9.4Report the number and type of grievances from local communities identified, includingEsempi dai report
- GRI 12.10.13-3 Management of material topicsEsempi dai report
- 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.Esempi dai report
- GRI 12.11.13-3 Management of material topicsEsempi dai report
- GRI 12.11.2411-1 Incidents of violations involving rights of indigenous peoplesEsempi dai report
- GRI 12.11.3List the locations of operations where indigenous peoples are present or affected by activities of the organization.Esempi dai report
- 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 caseEsempi dai report
- GRI 12.12.13-3 Management of material topicsEsempi dai report
- GRI 12.12.2410-1 Security personnel trained in human rights policies or proceduresEsempi dai report
- GRI 12.13.13-3 Management of material topicsEsempi dai report
- GRI 12.13.2306-3 Significant spills [1]Esempi dai report
- GRI 12.13.3Report the number of critical incidents in the reporting period and describe their impacts.Esempi dai report
- GRI 12.13.4• List the organization’s tailings facilities, and report the name, location, and ownership status.Esempi dai report
- GRI 12.14.13-3 Management of material topicsEsempi dai report
- GRI 12.14.2403-1 Occupational health and safety management systemEsempi dai report
- GRI 12.14.3403-2 Hazard identification, risk assessment, and incident investigationEsempi dai report
- GRI 12.14.4403-3 Occupational health servicesEsempi dai report
- GRI 12.14.5403-4 Worker participation, consultation, and communication on occupational health and safetyEsempi dai report
- GRI 12.14.6403-5 Worker training on occupational health and safetyEsempi dai report
- GRI 12.14.7403-6 Promotion of worker healthEsempi dai report
- GRI 12.14.8403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsEsempi dai report
- GRI 12.14.9403-8 Workers covered by an occupational health and safety management systemEsempi dai report
- GRI 12.14.10403-9 Work-related injuriesEsempi dai report
- GRI 12.14.11403-10 Work-related ill healthEsempi dai report
- GRI 12.15.13-3 Management of material topicsEsempi dai report
- GRI 12.15.2401-1 New employee hires and employee turnoverEsempi dai report
- GRI 12.15.3401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employeesEsempi dai report
- GRI 12.15.4401-3 Parental leaveEsempi dai report
- GRI 12.15.5402-1 Minimum notice periods regarding operational changesEsempi dai report
- GRI 12.15.6404-1 Average hours of training per year per employeeEsempi dai report
- GRI 12.15.7404-2 Programs for upgrading employee skills and transition assistance programsEsempi dai report
- GRI 12.15.8414-1 New suppliers that were screened using social criteriaEsempi dai report
- GRI 12.15.9414-2 Negative social impacts in the supply chain and actions takenEsempi dai report
- GRI 12.16.13-3 Management of material topicsEsempi dai report
- GRI 12.16.2408-1 Operations and suppliers at significant risk for incidents of child laborEsempi dai report
- GRI 12.16.3414-1 New suppliers that were screened using social criteriaEsempi dai report
- GRI 12.17.13-3 Management of material topicsEsempi dai report
- GRI 12.17.2409-1 Operations and suppliers at significant risk for incidents of forced or compulsory laborEsempi dai report
- GRI 12.17.3414-1 New suppliers that were screened using social criteriaEsempi dai report
- GRI 12.18.13-3 Management of material topicsEsempi dai report
- GRI 12.18.2407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskEsempi dai report
- GRI 12.19.13-3 Management of material topicsEsempi dai report
- GRI 12.19.2202-1 Ratios of standard entry level wage by gender compared to local minimum wageEsempi dai report
- GRI 12.19.3202-2 Proportion of senior management hired from the local communityEsempi dai report
- GRI 12.19.4401-3 Parental leaveEsempi dai report
- GRI 12.19.5404-1 Average hours of training per year per employeeEsempi dai report
- GRI 12.19.6405-1 Diversity of governance bodies and employeesEsempi dai report
- GRI 12.19.7405-2 Ratio of basic salary and remuneration of women to menEsempi dai report
- GRI 12.19.8406-1 Incidents of discrimination and corrective actions takenEsempi dai report
- GRI 12.20.13-3 Management of material topicsEsempi dai report
- GRI 12.20.2205-1 Operations assessed for risks related to corruptionEsempi dai report
- GRI 12.20.3205-2 Communication and training about anti-corruption policies and proceduresEsempi dai report
- GRI 12.20.4205-3 Confirmed incidents of corruption and actions takenEsempi dai report
- GRI 12.20.5• Describe the approach to contract transparency, includingEsempi dai report
- 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]Esempi dai report
- GRI 12.21.13-3 Management of material topicsEsempi dai report
- GRI 12.21.2201-1 Direct economic value generated and distributedEsempi dai report
- GRI 12.21.3201-4 Financial assistance received from governmentEsempi dai report
- GRI 12.21.4207-1 Approach to taxEsempi dai report
- GRI 12.21.5207-2 Tax governance, control, and risk managementEsempi dai report
- GRI 12.21.6207-3 Stakeholder engagement and management of concerns related to taxEsempi dai report
- GRI 12.21.7207-4 Country-by-country reportingEsempi dai report
- GRI 12.21.8For coal purchased from the state or from third parties appointed by the state to sell on their behalf, reportEsempi dai report
- GRI 12.22.13-3 Management of material topicsEsempi dai report
- GRI 12.22.2415-1 Political contributionsEsempi dai report
GRI 13 Agriculture, Aquaculture and Fishing Sectors 99 disclosure schede in preparazione
- GRI 13.1.13-3 Management of material topicsEsempi dai report
- GRI 13.1.2305-1 Direct (Scope 1) GHG emissionsEsempi dai report
- GRI 13.1.3305-2 Energy indirect (Scope 2) GHG emissionsEsempi dai report
- GRI 13.1.4305-3 Other indirect (Scope 3) GHG emissionsEsempi dai report
- GRI 13.1.5305-4 GHG emissions intensityEsempi dai report
- GRI 13.1.6305-5 Reduction of GHG emissionsEsempi dai report
- GRI 13.1.7305-6 Emissions of ozone-depleting substances (ODS)Esempi dai report
- GRI 13.1.8305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissionsEsempi dai report
- GRI 13.2.13-3 Management of material topicsEsempi dai report
- GRI 13.2.2201-2 Financial implications and other risks and opportunities due to climate changeEsempi dai report
- GRI 13.3.13-3 Management of material topicsEsempi dai report
- GRI 13.3.2304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasEsempi dai report
- GRI 13.3.3304-2 Significant impacts of activities, products and services on biodiversityEsempi dai report
- GRI 13.3.4304-3 Habitats protected or restoredEsempi dai report
- GRI 13.3.5304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operationsEsempi dai report
- GRI 13.3.6The following additional sector disclosures are for organizations in the aquaculture sectorEsempi dai report
- GRI 13.3.7The following additional sector disclosure is for organizations in the fishing sectorEsempi dai report
- GRI 13.4.13-3 Management of material topicsEsempi dai report
- 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.13Esempi dai report
- GRI 13.4.3• For products sourced by the organization, report the following by productEsempi dai report
- 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.Esempi dai report
- 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.Esempi dai report
- GRI 13.5.13-3 Management of material topicsEsempi dai report
- GRI 13.6.13-3 Management of material topicsEsempi dai report
- GRI 13.6.2• Report the volume and intensity of pesticides used by the following toxicity hazard levels:[1] - Extremely hazardous;Esempi dai report
- GRI 13.7.13-3 Management of material topicsEsempi dai report
- GRI 13.7.2303-1 Interactions with water as a shared resourceEsempi dai report
- GRI 13.7.3303-2 Management of water discharge-related impactsEsempi dai report
- GRI 13.7.4303-3 Water withdrawalEsempi dai report
- GRI 13.7.5303-4 Water dischargeEsempi dai report
- GRI 13.7.6303-5 Water consumptionEsempi dai report
- GRI 13.8.13-3 Management of material topicsEsempi dai report
- GRI 13.8.2306-1 Waste generation and significant waste-related impactsEsempi dai report
- GRI 13.8.3306-2 Management of significant waste-related impactsEsempi dai report
- GRI 13.8.4306-3 Waste generatedEsempi dai report
- GRI 13.8.5306-4 Waste diverted from disposalEsempi dai report
- GRI 13.8.6306-5 Waste directed to disposalEsempi dai report
- GRI 13.9.13-3 Management of material topicsEsempi dai report
- 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]Esempi dai report
- GRI 13.10.13-3 Management of material topicsEsempi dai report
- GRI 13.10.2416-1 Assessment of the health and safety impacts of product and service categoriesEsempi dai report
- GRI 13.10.3416-2 Incidents of non-compliance concerning the health and safety impacts of products and servicesEsempi dai report
- GRI 13.10.4Report the percentage of production volume[1] from sites certified to internationally recognized food safety standards, and list these standards.[2]Esempi dai report
- GRI 13.10.5Report the number of recalls issued for food safety reasons and the total volume of products recalled.Esempi dai report
- GRI 13.11.13-3 Management of material topicsEsempi dai report
- 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.Esempi dai report
- 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.Esempi dai report
- GRI 13.12.13-3 Management of material topicsEsempi dai report
- GRI 13.12.2413-1 Operations with local community engagement, impact assessments, and development programsEsempi dai report
- GRI 13.12.3413-2 Operations with significant actual and potential negative impacts on local communitiesEsempi dai report
- GRI 13.13.13-3 Management of material topicsEsempi dai report
- 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.Esempi dai report
- 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.Esempi dai report
- GRI 13.14.13-3 Management of material topicsEsempi dai report
- GRI 13.14.2411-1 Incidents of violations involving rights of indigenous peoplesEsempi dai report
- GRI 13.14.3List the locations of operations where indigenous peoples are present or affected by activities of the organization.Esempi dai report
- 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 caseEsempi dai report
- GRI 13.15.13-3 Management of material topicsEsempi dai report
- GRI 13.15.2405-1 Diversity of governance bodies and employeesEsempi dai report
- GRI 13.15.3405-2 Ratio of basic salary and remuneration of women to menEsempi dai report
- GRI 13.15.4406-1 Incidents of discrimination and corrective actions takenEsempi dai report
- GRI 13.15.5Describe any differences in employment terms and approach to compensation based on workers’ nationality or migrant status, by location of operations.Esempi dai report
- GRI 13.16.13-3 Management of material topicsEsempi dai report
- GRI 13.16.2409-1 Operations and suppliers at significant risk for incidents of forced or compulsory laborEsempi dai report
- GRI 13.17.13-3 Management of material topicsEsempi dai report
- GRI 13.17.2408-1 Operations and suppliers at significant risk for incidents of child laborEsempi dai report
- GRI 13.18.13-3 Management of material topicsEsempi dai report
- GRI 13.18.2407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskEsempi dai report
- GRI 13.19.13-3 Management of material topicsEsempi dai report
- GRI 13.19.2403-1 Occupational health and safety management systemEsempi dai report
- GRI 13.19.3403-2 Hazard identification, risk assessment, and incident investigationEsempi dai report
- GRI 13.19.4403-3 Occupational health servicesEsempi dai report
- GRI 13.19.5403-4 Worker participation, consultation, and communication on occupational health and safetyEsempi dai report
- GRI 13.19.6403-5 Worker training on occupational health and safetyEsempi dai report
- GRI 13.19.7403-6 Promotion of worker healthEsempi dai report
- GRI 13.19.8403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsEsempi dai report
- GRI 13.19.9403-8 Workers covered by an occupational health and safety management systemEsempi dai report
- GRI 13.19.10403-9 Work-related injuriesEsempi dai report
- GRI 13.19.11403-10 Work-related ill healthEsempi dai report
- GRI 13.20.13-3 Management of material topicsEsempi dai report
- GRI 13.21.13-3 Management of material topicsEsempi dai report
- 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.Esempi dai report
- 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 genderEsempi dai report
- GRI 13.22.13-3 Management of material topicsEsempi dai report
- GRI 13.22.2201-1 Direct economic value generated and distributedEsempi dai report
- GRI 13.22.3203-1 Infrastructure investments and services supportedEsempi dai report
- GRI 13.22.4203-2 Significant indirect economic impactsEsempi dai report
- GRI 13.23.13-3 Management of material topicsEsempi dai report
- 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]Esempi dai report
- 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]Esempi dai report
- 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.Esempi dai report
- GRI 13.24.13-3 Management of material topicsEsempi dai report
- GRI 13.24.2415-1 Political contributionsEsempi dai report
- GRI 13.25.13-3 Management of material topicsEsempi dai report
- GRI 13.25.2206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practicesEsempi dai report
- GRI 13.26.13-3 Management of material topicsEsempi dai report
- GRI 13.26.2205-1 Operations assessed for risks related to corruptionEsempi dai report
- GRI 13.26.3205-2 Communication and training about anti-corruption policies and proceduresEsempi dai report
- GRI 13.26.4205-3 Confirmed incidents of corruption and actions takenEsempi dai report
GRI 14 Mining Sector 128 disclosure schede in preparazione
- GRI 14.1.13-3 Management of material topicsEsempi dai report
- GRI 14.1.2302-1 Energy consumption within the organizationEsempi dai report
- GRI 14.1.3302-2 Energy consumption outside of the organizationEsempi dai report
- GRI 14.1.4302-3 Energy intensityEsempi dai report
- GRI 14.1.5305-1 Direct (Scope 1) GHG emissionsEsempi dai report
- GRI 14.1.6305-2 Energy indirect (Scope 2) GHG emissionsEsempi dai report
- GRI 14.1.7305-3 Other indirect (Scope 3) GHG emissionsEsempi dai report
- GRI 14.1.8305-4 GHG emissions intensityEsempi dai report
- GRI 14.1.9305-5 Reduction of GHG emissionsEsempi dai report
- GRI 14.2.13-3 Management of material topicsEsempi dai report
- GRI 14.2.2201-2 Financial implications and other risks and opportunities due to climate changeEsempi dai report
- GRI 14.3.13-3 Management of material topicsEsempi dai report
- GRI 14.3.2305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissionsEsempi dai report
- GRI 14.4.13-3 Management of material topicsEsempi dai report
- GRI 14.4.2101-1 Policies to halt and reverse biodiversity lossEsempi dai report
- GRI 14.4.3101-2 Management of biodiversity impactsEsempi dai report
- GRI 14.4.4101-4 Identification of biodiversity impactsEsempi dai report
- GRI 14.4.5101-5 Locations with biodiversity impactsEsempi dai report
- GRI 14.4.6101-6 Direct drivers of biodiversity lossEsempi dai report
- GRI 14.4.7101-7 Changes to the state of biodiversityEsempi dai report
- GRI 14.4.8101-8 Ecosystem servicesEsempi dai report
- GRI 14.5.13-3 Management of material topicsEsempi dai report
- GRI 14.5.2306-1 Waste generation and significant waste-related impactsEsempi dai report
- GRI 14.5.3306-2 Management of significant waste-related impactsEsempi dai report
- GRI 14.5.4306-3 Waste generatedEsempi dai report
- GRI 14.5.5306-4 Waste diverted from disposalEsempi dai report
- GRI 14.5.6306-5 Waste directed to disposalEsempi dai report
- GRI 14.6.13-3 Management of material topicsEsempi dai report
- GRI 14.6.2Report the tailings disposal methods used by the organization.Esempi dai report
- 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]Esempi dai report
- GRI 14.7.13-3 Management of material topicsEsempi dai report
- GRI 14.7.2303-1 Interactions with water as a shared resourceEsempi dai report
- GRI 14.7.3303-2 Management of water discharge-related impactsEsempi dai report
- GRI 14.7.4303-3 Water withdrawalEsempi dai report
- GRI 14.7.5303-4 Water dischargeEsempi dai report
- GRI 14.7.6303-5 Water consumptionEsempi dai report
- GRI 14.8.13-3 Management of material topicsEsempi dai report
- GRI 14.8.2402-1 Minimum notice periods regarding operational changesEsempi dai report
- GRI 14.8.3404-2 Programs for upgrading employee skills and transition assistance programsEsempi dai report
- GRI 14.8.4For each mine site, report whether itEsempi dai report
- GRI 14.8.5For each closure and rehabilitation planEsempi dai report
- GRI 14.8.6For each mine site, report in hectaresEsempi dai report
- GRI 14.8.7For each mine site, report the estimated life of the mine (LOM).[1]Esempi dai report
- 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;Esempi dai report
- 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.Esempi dai report
- GRI 14.9.13-3 Management of material topicsEsempi dai report
- GRI 14.9.2201-1 Direct economic value generated and distributedEsempi dai report
- GRI 14.9.3203-1 Infrastructure investments and services supportedEsempi dai report
- GRI 14.9.4203-2 Significant indirect economic impactsEsempi dai report
- GRI 14.9.5204-1 Proportion of spending on local suppliersEsempi dai report
- 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]Esempi dai report
- GRI 14.10.13-3 Management of material topicsEsempi dai report
- GRI 14.10.2413-1 Operations with local community engagement, impact assessments, and development programsEsempi dai report
- GRI 14.10.3413-2 Operations with significant actual and potential negative impacts on local communitiesEsempi dai report
- GRI 14.10.4For each mine site, reportEsempi dai report
- GRI 14.11.13-3 Management of material topicsEsempi dai report
- GRI 14.11.2411-1 Incidents of violations involving rights of Indigenous PeoplesEsempi dai report
- 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.Esempi dai report
- 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 caseEsempi dai report
- GRI 14.12.13-3 Management of material topicsEsempi dai report
- GRI 14.12.2List the mine sites where involuntary resettlement is planned, ongoing, or has taken place. For each mine site listed:Esempi dai report
- 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.Esempi dai report
- GRI 14.13.13-3 Management of material topicsEsempi dai report
- GRI 14.13.2List the mine sites where ASM occurs on or in close proximity to the site.Esempi dai report
- GRI 14.13.3Report the total number and nature of incidents involving ASM and actions taken to address them.[1]Esempi dai report
- GRI 14.14.13-3 Management of material topicsEsempi dai report
- GRI 14.14.2410-1 Security personnel trained in human rights policies or proceduresEsempi dai report
- GRI 14.15.13-3 Management of material topicsEsempi dai report
- GRI 14.15.2306-3 Significant spills[1]Esempi dai report
- GRI 14.15.3Report the number of critical incidents in the reporting period, describe their impacts, and actions taken to remediate them.Esempi dai report
- 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.Esempi dai report
- GRI 14.16.13-3 Management of material topicsEsempi dai report
- GRI 14.16.2403-1 Occupational health and safety management systemEsempi dai report
- GRI 14.16.3403-2 Hazard identification, risk assessment, and incident investigationEsempi dai report
- GRI 14.16.4403-3 Occupational health servicesEsempi dai report
- GRI 14.16.5403-4 Worker participation, consultation, and communication on occupational health and safetyEsempi dai report
- GRI 14.16.6403-5 Worker training on occupational health and safetyEsempi dai report
- GRI 14.16.7403-6 Promotion of worker healthEsempi dai report
- GRI 14.16.8403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsEsempi dai report
- GRI 14.16.9403-8 Workers covered by an occupational health and safety management systemEsempi dai report
- GRI 14.16.10403-9 Work-related injuriesEsempi dai report
- GRI 14.16.11403-10 Work-related ill healthEsempi dai report
- GRI 14.17.13-3 Management of material topicsEsempi dai report
- GRI 14.17.2202-1 Ratios of standard entry-level wage by gender compared to local minimum wageEsempi dai report
- GRI 14.17.3401-1 New employee hires and employee turnoverEsempi dai report
- GRI 14.17.4401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employeesEsempi dai report
- GRI 14.17.5401-3 Parental leaveEsempi dai report
- GRI 14.17.6402-1 Minimum notice periods regarding operational changesEsempi dai report
- GRI 14.17.7404-1 Average hours of training per year per employeeEsempi dai report
- GRI 14.17.8404-2 Programs for upgrading employee skills and transition assistance programsEsempi dai report
- GRI 14.17.9414-1 New suppliers that were screened using social criteriaEsempi dai report
- GRI 14.17.10414-2 Negative social impacts in the supply chain and actions takenEsempi dai report
- GRI 14.18.13-3 Management of material topicsEsempi dai report
- GRI 14.18.2408-1 Operations and suppliers at significant risk for incidents of child laborEsempi dai report
- GRI 14.18.3414-1 New suppliers that were screened using social criteriaEsempi dai report
- GRI 14.19.13-3 Management of material topicsEsempi dai report
- GRI 14.19.2409-1 Operations and suppliers at significant risk for incidents of forced or compulsory laborEsempi dai report
- GRI 14.19.3414-1 New suppliers that were screened using social criteriaEsempi dai report
- GRI 14.20.13-3 Management of material topicsEsempi dai report
- GRI 14.20.2407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskEsempi dai report
- 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]Esempi dai report
- GRI 14.21.13-3 Management of material topicsEsempi dai report
- GRI 14.21.2202-2 Proportion of senior management hired from the local communityEsempi dai report
- GRI 14.21.3401-3 Parental leaveEsempi dai report
- GRI 14.21.4404-1 Average hours of training per year per employeeEsempi dai report
- GRI 14.21.5405-1 Diversity of governance bodies and employeesEsempi dai report
- GRI 14.21.6405-2 Ratio of basic salary and remuneration of women to menEsempi dai report
- GRI 14.21.7406-1 Incidents of discrimination and corrective actions takenEsempi dai report
- GRI 14.22.13-3 Management of material topicsEsempi dai report
- GRI 14.22.2205-1 Operations assessed for risks related to corruptionEsempi dai report
- GRI 14.22.3205-2 Communication and training about anti-corruption policies and proceduresEsempi dai report
- GRI 14.22.4205-3 Confirmed incidents of corruption and actions takenEsempi dai report
- GRI 14.22.5Describe the approach to contract transparency, includingEsempi dai report
- GRI 14.22.6Report the following information about the organization’s beneficial owners, including joint venturesEsempi dai report
- GRI 14.23.13-3 Management of material topicsEsempi dai report
- GRI 14.23.2201-1 Direct economic value generated and distributedEsempi dai report
- GRI 14.23.3201-4 Financial assistance received from governmentEsempi dai report
- GRI 14.23.4207-1 Approach to taxEsempi dai report
- GRI 14.23.5207-2 Tax governance, control, and risk managementEsempi dai report
- GRI 14.23.6207-3 Stakeholder engagement and management of concerns related to taxEsempi dai report
- GRI 14.23.7207-4 Country-by-country reportingEsempi dai report
- GRI 14.23.8For minerals purchased from the state or from third parties appointed by the state to sell on their behalf, reportEsempi dai report
- GRI 14.24.13-3 Management of material topicsEsempi dai report
- GRI 14.24.2415-1 Political contributionsEsempi dai report
- GRI 14.25.13-3 Management of material topicsEsempi dai report
- GRI 14.25.2List the locations of operations in conflict-affected or high-risk areas and how these were identified.[1]Esempi dai report
- 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.Esempi dai report
- 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.Esempi dai report
ESRS
165 requisiti · 75 schede
ESRS 2
General Disclosures
Governance, strategy, impact/risk/opportunity management and the metrics basis every topical standard builds on.
15 disclosure
tutte le schede pubblicate
Applicabile dall’esercizio 2027
- BP-1Basis for preparation of the sustainability statementScheda
- BP-2Specific information if the undertaking uses phasing-in optionsScheda
- GDR-AGeneral Disclosure Requirement for actions and resourcesScheda
- GDR-MGeneral Disclosure Requirement for metricsScheda
- GDR-PGeneral Disclosure Requirement for policiesScheda
- GDR-TGeneral Disclosure Requirement for targetsScheda
- GOV-1The role of the administrative, management and supervisory bodies in relation to sustainabilityScheda
- GOV-2Integration of sustainability-related performance in incentive schemesScheda
- GOV-3Statement on due diligenceScheda
- GOV-4Risk management and internal controls over sustainability reportingScheda
- IRO-1Description of the process to identify and assess material impacts, risks and opportunities and material information to be reportedScheda
- IRO-2Material impacts, risks and opportunities and disclosure requirements included in the sustainability statementScheda
- SBM-1Strategy, business model and value chainScheda
- SBM-2Interests and views of stakeholdersScheda
- SBM-3Interaction of material impacts, risks and opportunities with strategy and business model, and financial effectsScheda
ESRS 2 (2023) ESRS 2 GENERAL DISCLOSURES 16 disclosure schede in preparazione Applicabile agli esercizi 2024–2026
- BP-1General basis for preparation of the sustainability statementEsempi dai report
- BP-2Disclosures in relation to specific circumstancesEsempi dai report
- GOV-1The role of the administrative, management and supervisory bodiesEsempi dai report
- GOV-2Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodiesEsempi dai report
- GOV-3Integration of sustainability-related performance in incentive schemesEsempi dai report
- GOV-4Statement on due diligenceEsempi dai report
- GOV-5Risk management and internal controls over sustainability reportingEsempi dai report
- IRO-1Description of the process to identify and assess material impacts, risks and opportunitiesEsempi dai report
- IRO-2Disclosure Requirements in ESRS covered by the undertaking’s sustainability statementEsempi dai report
- MDR-AMinimum Disclosure Requirement – Actions MDR-A – Actions and resources in relation to material sustainability mattersEsempi dai report
- MDR-MMinimum Disclosure Requirement – Metrics MDR-M – Metrics in relation to material sustainability mattersEsempi dai report
- MDR-PMinimum Disclosure Requirement – Policies MDR-P – Policies adopted to manage material sustainability mattersEsempi dai report
- MDR-TMinimum Disclosure Requirement – Targets MDR-T – Tracking effectiveness of policies and actions through targetsEsempi dai report
- SBM-1Strategy, business model and value chainEsempi dai report
- SBM-2Interests and views of stakeholdersEsempi dai report
- SBM-3Material impacts, risks and opportunities and their interaction with strategy and business modelEsempi dai report
ESRS E1
Climate Change
Transition plan, policies and targets, energy, Scope 1–3 emissions, removals, carbon credits and financial effects.
11 disclosure
tutte le schede pubblicate
Applicabile dall’esercizio 2027
- E1-1Transition plan for climate change mitigationScheda
- E1-2Identification of climate-related risks and scenario analysisScheda
- E1-3Resilience in relation to climate changeScheda
- E1-4Policies related to climate change mitigation and adaptationScheda
- E1-5Actions and resources in relation to climate change mitigation and adaptationScheda
- E1-6Targets related to climate changeScheda
- E1-7Energy consumption and mixScheda
- E1-8Gross scope 1, 2, 3 GHG emissionsScheda
- E1-9GHG removals and GHG mitigation projects financed through carbon creditsScheda
- E1-10Internal carbon pricingScheda
- E1-11Anticipated financial effects from material physical and transition risks and material climate-related opportunitiesScheda
ESRS E1 (2023) ESRS E1 CLIMATE CHANGE 9 disclosure schede in preparazione Applicabile agli esercizi 2024–2026
- E1-1Transition plan for climate change mitigationEsempi dai report
- E1-2Policies related to climate change mitigation and adaptationEsempi dai report
- E1-3Actions and resources in relation to climate change policiesEsempi dai report
- E1-4Targets related to climate change mitigation and adaptationEsempi dai report
- E1-5Energy consumption and mixEsempi dai report
- E1-6Gross Scopes 1, 2, 3 and Total GHG emissionsEsempi dai report
- E1-7GHG removals and GHG mitigation projects financed through carbon creditsEsempi dai report
- E1-8Internal carbon pricingEsempi dai report
- E1-9Anticipated financial effects from material physical and transition risks and potential climate-related opportunitiesEsempi dai report
ESRS E2
Pollution
Pollution of air, water and soil, substances of concern, and the financial effects.
5 disclosure
2 schede pubblicate
Applicabile dall’esercizio 2027
ESRS E2 (2023) ESRS E2 POLLUTION 6 disclosure schede in preparazione Applicabile agli esercizi 2024–2026
- E2-1Policies related to pollutionEsempi dai report
- E2-2Actions and resources related to pollutionEsempi dai report
- E2-3Targets related to pollutionEsempi dai report
- E2-4Pollution of air, water and soilEsempi dai report
- E2-5Substances of concern and substances of very high concernEsempi dai report
- E2-6Anticipated financial effects from material pollution-related risks and opportunitiesEsempi dai report
ESRS E3
Water and Marine Resources
Water consumption, withdrawal and discharge, marine resources, and the financial effects.
4 disclosure
tutte le schede pubblicate
Applicabile dall’esercizio 2027
ESRS E3 (2023) ESRS E3 WATER AND MARINE RESOURCES 5 disclosure schede in preparazione Applicabile agli esercizi 2024–2026
- E3-1Policies related to water and marine resourcesEsempi dai report
- E3-2Actions and resources related to water and marine resourcesEsempi dai report
- E3-3Targets related to water and marine resourcesEsempi dai report
- E3-4Water consumptionEsempi dai report
- E3-5Anticipated financial effects from material water and marine resources-related risks and opportunitiesEsempi dai report
ESRS E4
Biodiversity and Ecosystems
Transition plan, impact metrics on species and ecosystems, and the financial effects.
5 disclosure
tutte le schede pubblicate
Applicabile dall’esercizio 2027
- E4-1Biodiversity and ecosystems transition planScheda
- E4-2Policies related to biodiversity and ecosystemsScheda
- E4-3Actions and resources related to biodiversity and ecosystemsScheda
- E4-4Targets related to biodiversity and ecosystemsScheda
- E4-5Metrics related to biodiversity and ecosystems changeScheda
ESRS E4 (2023) ESRS E4 BIODIVERSITY AND ECOSYSTEMS 6 disclosure schede in preparazione Applicabile agli esercizi 2024–2026
- E4-1Transition plan and consideration of biodiversity and ecosystems in strategy and business modelEsempi dai report
- E4-2Policies related to biodiversity and ecosystemsEsempi dai report
- E4-3Actions and resources related to biodiversity and ecosystemsEsempi dai report
- E4-4Targets related to biodiversity and ecosystemsEsempi dai report
- E4-5Impact metrics related to biodiversity and ecosystems changeEsempi dai report
- E4-6Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunitiesEsempi dai report
ESRS E5
Resource Use and Circular Economy
Resource inflows and outflows, waste, and the financial effects.
5 disclosure
tutte le schede pubblicate
Applicabile dall’esercizio 2027
ESRS E5 (2023) ESRS E5 RESOUCE USE AND CIRCULAR ECONOMY 6 disclosure schede in preparazione Applicabile agli esercizi 2024–2026
- E5-1Policies related to resource use and circular economyEsempi dai report
- E5-2Actions and resources related to resource use and circular economyEsempi dai report
- E5-3Targets related to resource use and circular economyEsempi dai report
- E5-4Resource inflowsEsempi dai report
- E5-5Resource outflowsEsempi dai report
- E5-6Anticipated financial effects from material resource use and circular economy-related risks and opportunitiesEsempi dai report
ESRS G1
Business Conduct
Corporate culture, whistleblowing, corruption and bribery, political influence and payment practices.
6 disclosure
tutte le schede pubblicate
Applicabile dall’esercizio 2027
- G1-1Policies related to business conductScheda
- G1-2Actions related to business conductScheda
- G1-3Targets related to business conductScheda
- G1-4Metrics related to corruption or briberyScheda
- G1-5Metrics related to political influence, including lobbying activitiesScheda
- G1-6Metrics related to payment practicesScheda
ESRS G1 (2023) ESRS G1 BUSINESS CONDUCT 6 disclosure schede in preparazione Applicabile agli esercizi 2024–2026
- G1-1Business conduct policies and corporate cultureEsempi dai report
- G1-2Management of relationships with suppliersEsempi dai report
- G1-3Prevention and detection of corruption and briberyEsempi dai report
- G1-4Incidents of corruption or briberyEsempi dai report
- G1-5Political influence and lobbying activitiesEsempi dai report
- G1-6Payment practicesEsempi dai report
ESRS S1
Own Workforce
Working conditions, equal treatment, workforce characteristics, pay gap, and incidents.
16 disclosure
tutte le schede pubblicate
Applicabile dall’esercizio 2027
- S1-1Policies related to own workforceScheda
- S1-2Engagement with own workforce and workers’ representatives, existence of channels for own workforce to raise concerns or needs and approaches to remedyScheda
- S1-3Actions and resources related to own workforceScheda
- S1-4Targets related to own workforceScheda
- S1-5Characteristics of the undertaking’s employeesScheda
- S1-6Characteristics of non-employees in the undertaking’s own workforceScheda
- S1-7Collective bargaining coverage and social dialogueScheda
- S1-8Gender diversity in top managementScheda
- S1-9Adequate wagesScheda
- S1-10Social protectionScheda
- S1-11Persons with disabilitiesScheda
- S1-12Training and skills development metricsScheda
- S1-13Health and safety metricsScheda
- S1-14Work-life balance metricsScheda
- S1-15Remuneration metricsScheda
- S1-16Incidents of discrimination and other human rights incidentsScheda
ESRS S1 (2023) ESRS S1 OWN WORKFORCE 17 disclosure schede in preparazione Applicabile agli esercizi 2024–2026
- S1-1Policies related to own workforceEsempi dai report
- S1-2Processes for engaging with own workforce and workers’ representatives about impactsEsempi dai report
- S1-3Processes to remediate negative impacts and channels for own workforce to raise concernsEsempi dai report
- 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 actionsEsempi dai report
- S1-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesEsempi dai report
- S1-6Characteristics of the undertaking’s employeesEsempi dai report
- S1-7Characteristics of non-employees in the undertaking’s own workforceEsempi dai report
- S1-8Collective bargaining coverage and social dialogueEsempi dai report
- S1-9Diversity metricsEsempi dai report
- S1-10Adequate wagesEsempi dai report
- S1-11Social protectionEsempi dai report
- S1-12Persons with disabilitiesEsempi dai report
- S1-13Training and skills development metricsEsempi dai report
- S1-14Health and safety metricsEsempi dai report
- S1-15Work-life balance metricsEsempi dai report
- S1-16Remuneration metrics (pay gap and total remuneration)Esempi dai report
- S1-17Incidents, complaints and severe human rights impactsEsempi dai report
ESRS S2
Workers in the Value Chain
Policies, engagement, remediation channels and targets for workers in the value chain.
4 disclosure
tutte le schede pubblicate
Applicabile dall’esercizio 2027
- S2-1Policies related to workers in the value chainScheda
- 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 remedyScheda
- S2-3Actions and resources related to workers in the value chainScheda
- S2-4Targets related to workers in the value chainScheda
ESRS S2 (2023) ESRS S2 WORKERS IN THE VALUE CHAIN 5 disclosure schede in preparazione Applicabile agli esercizi 2024–2026
- S2-1Policies related to value chain workersEsempi dai report
- S2-2Processes for engaging with value chain workers about impactsEsempi dai report
- S2-3Processes to remediate negative impacts and channels for value chain workers to raise concernsEsempi dai report
- 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 actionsEsempi dai report
- S2-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesEsempi dai report
ESRS S3
Affected Communities
Policies, engagement, remediation channels and targets for affected communities.
4 disclosure
tutte le schede pubblicate
Applicabile dall’esercizio 2027
- S3-1Policies related to affected communitiesScheda
- S3-2Engagement with affected communities, existence of channels for affected communities to raise concerns or needs and approaches to remedyScheda
- S3-3Actions and resources related to affected communitiesScheda
- S3-4Targets related to affected communitiesScheda
ESRS S3 (2023) ESRS S3 AFFECTED COMMUNITIES 5 disclosure schede in preparazione Applicabile agli esercizi 2024–2026
- S3-1Policies related to affected communitiesEsempi dai report
- S3-2Processes for engaging with affected communities about impactsEsempi dai report
- S3-3Processes to remediate negative impacts and channels for affected communities to raise concernsEsempi dai report
- 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 actionsEsempi dai report
- S3-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesEsempi dai report
ESRS S4
Consumers and End-users
Policies, engagement, remediation channels and targets for consumers and end-users.
4 disclosure
3 schede pubblicate
Applicabile dall’esercizio 2027
- S4-1Policies related to consumers and end-usersEsempi dai report
- S4-2Engagement with consumers and end-users, existence of channels for consumers and end-users to raise concerns or needs and approaches to remedyScheda
- S4-3Actions and resources related to consumers and end-usersScheda
- S4-4Targets related to consumers and end-usersScheda
ESRS S4 (2023) ESRS S4 CONSUMERS AND END-USERS 5 disclosure schede in preparazione Applicabile agli esercizi 2024–2026
- S4-1Policies related to consumers and end-usersEsempi dai report
- S4-2Processes for engaging with consumers and end-users about impactsEsempi dai report
- S4-3Processes to remediate negative impacts and channels for consumers and end-users to raise concernsEsempi dai report
- 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 actionsEsempi dai report
- S4-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesEsempi dai report
in arrivo
Le schede disclosure VSME sono in preparazione
Stiamo costruendo le schede VSME curate — 20 metriche catalogate e collegate tra loro. Lascia la tua e-mail qui sotto e ti avviseremo appena saranno online.
IFRS S1 S2 - ISSB
87 requisiti · 39 schede
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 disclosure
14 schede pubblicate
- s1-11-15Fair presentationEsempi dai report
- s1-17-19MaterialityEsempi dai report
- s1-20Reporting entityEsempi dai report
- s1-21-24Connected informationEsempi dai report
- s1-25Core content architectureEsempi dai report
- s1-26Governance disclosure objectiveEsempi dai report
- s1-27-aGovernance body or individual oversightScheda
- s1-27-bManagement role in governanceScheda
- s1-28Strategy disclosure objectiveEsempi dai report
- s1-29Strategy disclosure architectureScheda
- s1-30-aSustainability-related risks and opportunitiesScheda
- s1-30-b-cTime horizonsScheda
- s1-32Business model and value chain effectsScheda
- s1-33Strategy and decision-makingScheda
- s1-34-37Current and anticipated financial effectsScheda
- s1-38-40When quantitative financial effects are not providedEsempi dai report
- s1-41-42ResilienceScheda
- s1-43Risk management disclosure objectiveScheda
- s1-44-aProcesses for sustainability-related risksScheda
- s1-44-bProcesses for sustainability-related opportunitiesScheda
- s1-44-cIntegration into overall risk managementEsempi dai report
- s1-45Metrics and targets disclosure objectiveEsempi dai report
- s1-46-48Metrics for each sustainability-related risk and opportunityScheda
- s1-49-50Metrics from other sources and entity-developed metricsEsempi dai report
- s1-51-53Targets and consistency over timeScheda
- s1-54-55Identifying sustainability-related risks and opportunitiesEsempi dai report
- s1-56-58Identifying applicable disclosure requirements where no specific IFRS standard appliesEsempi dai report
- s1-59Disclosure of sources of guidance appliedEsempi dai report
- s1-60-63Location of disclosures and cross-referenceEsempi dai report
- s1-64-69Timing of reporting and interim updatesEsempi dai report
- s1-70-71Comparative informationEsempi dai report
- s1-72-73Statement of compliance and exemptionsEsempi dai report
- s1-74-76Significant judgementsEsempi dai report
- s1-77-82Measurement uncertaintyEsempi dai report
- s1-83-86Prior-period errorsEsempi dai report
IFRS S2
Climate-related Disclosures
Climate governance, transition plans, scenario analysis, Scope 1–3 emissions, and cross-industry and industry-based metrics.
52 disclosure
25 schede pubblicate
- s2-1-2ObjectiveEsempi dai report
- s2-3-4ScopeEsempi dai report
- s2-5Governance objectiveEsempi dai report
- s2-6-aOversight by governance bodyScheda
- s2-6-bManagement roleScheda
- s2-7Duplication avoidanceEsempi dai report
- s2-8Strategy objectiveEsempi dai report
- s2-9Strategy disclosure architectureEsempi dai report
- s2-10Climate-related risks and opportunitiesScheda
- s2-11-12Identification inputs and industry topicsScheda
- s2-13Business model and value chain impactScheda
- s2-14-aStrategy response and transition planScheda
- s2-14-bResourcing of climate actionsEsempi dai report
- s2-14-cProgress against prior plansScheda
- s2-15Financial effects architectureEsempi dai report
- s2-16-a-bCurrent financial effects and near-term adjustment riskEsempi dai report
- s2-16-c-dAnticipated financial effectsEsempi dai report
- s2-17-18Approach to quantitative financial effectsEsempi dai report
- s2-19-21Omission and fallback for quantitative financial effectsEsempi dai report
- s2-22-aClimate resilience assessment outputsScheda
- s2-22-bScenario analysis method, inputs and assumptionsScheda
- s2-23Use of metric categories and industry metrics in strategy disclosuresEsempi dai report
- s2-24Risk management objectiveEsempi dai report
- s2-25-aClimate-risk processes and policiesScheda
- s2-25-bClimate-opportunity processesScheda
- s2-25-cIntegration with overall risk managementEsempi dai report
- s2-26Duplication avoidance in risk managementEsempi dai report
- s2-27Metrics and targets objectiveEsempi dai report
- s2-28Metrics and targets architectureEsempi dai report
- s2-29-a-iAbsolute gross greenhouse gas emissionsScheda
- s2-29-a-iiGHG measurement standardEsempi dai report
- s2-29-a-iiiGHG measurement approach, inputs and assumptionsScheda
- s2-29-a-iv-vGHG boundary disaggregation and Scope 2 detailsScheda
- s2-29-a-vi-1Scope 3 categoriesScheda
- s2-29-a-vi-2Financed emissionsScheda
- s2-29-bTransition-risk vulnerability metricScheda
- s2-29-cPhysical-risk vulnerability metricScheda
- s2-29-dClimate-opportunity alignment metricEsempi dai report
- s2-29-eCapital deployment metricScheda
- s2-29-fInternal carbon pricesScheda
- s2-29-gRemuneration linkageScheda
- s2-30-31Cross-industry metric preparation rulesEsempi dai report
- s2-32Industry-based metricsEsempi dai report
- s2-33Target characteristicsScheda
- s2-34Target governance and monitoringScheda
- s2-35Target performance and trendsScheda
- s2-36Greenhouse-gas-target specifics and carbon creditsScheda
- s2-37Metrics used for target setting and monitoringEsempi dai report
- s2-c1-c3Effective date and comparativesEsempi dai report
- s2-c4-c5First-year transition reliefsEsempi dai report
- S2.21Climate-related risks descriptionEsempi dai report
- S2.29GHG emissions (Scope 1, 2, 3)Esempi dai report
in arrivo
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Stiamo costruendo le schede SASB curate — 1.199 metriche catalogate e collegate tra loro. Lascia la tua e-mail qui sotto e ti avviseremo appena saranno online.
California SB 253 / SB 261
15 requisiti · 11 schede
CALIFORNIA SB 253 Climate Corporate Data Accountability Act 8 disclosure 6 schede pubblicate
- SB253-APPLICABILITYReporting entity applicabilityEsempi dai report
- SB253-ASSURANCEThird-party assuranceScheda
- SB253-METHODOLOGYGHG Protocol methodology and reporting basisScheda
- SB253-PUBLIC-DISCLOSURE-FEESPublic disclosure, reporting organization, and feesEsempi dai report
- SB253-REPORTING-TIMELINEReporting timeline and filing statusScheda
- SB253-SCOPE-1Scope 1 greenhouse gas emissionsScheda
- SB253-SCOPE-2Scope 2 greenhouse gas emissionsScheda
- SB253-SCOPE-3Scope 3 greenhouse gas emissionsScheda
CALIFORNIA SB 261 Climate-Related Financial Risk Act 7 disclosure 5 schede pubblicate
- SB261-APPLICABILITYCovered entity applicabilityScheda
- SB261-CLIMATE-RISKClimate-related financial risk disclosureScheda
- SB261-FEESImplementation fee and administrationEsempi dai report
- SB261-FRAMEWORK-ALIGNMENTTCFD or equivalent framework alignmentScheda
- SB261-GAPSReporting gaps and completion planEsempi dai report
- SB261-REPORTING-TIMELINEBiennial reporting timeline and enforcement statusScheda
- SB261-RISK-MITIGATION-ADAPTATIONMeasures to reduce and adapt to climate-related financial riskScheda
UAE Federal Decree-Law No. 11 of 2024
16 requisiti · 7 schede
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 disclosure
7 schede pubblicate
- Art.6(1)(a)-1Regular GHG emissions measurement and disclosureScheda
- Art.6(1)(a)-2Comprehensive emissions inventoryScheda
- Art.6(1)(a)-3Emission reduction measuresScheda
- Art.6(1)(b)-1Disclosure of activity and reduction dataScheda
- Art.6(1)(b)-2Expected outcomes of emission reduction initiativesScheda
- Art.6(1)(c)Emissions data retention and accessibilityEsempi dai report
- Art.6(2)Submission through designated reporting systemsEsempi dai report
- Art.6(3)Accuracy and verifiability of emissions dataScheda
- Art.6(4)Support national aggregation and analysisEsempi dai report
- Art.7(3)(a)-1Economic losses from climate change impactsEsempi dai report
- Art.7(3)(a)-2Non-economic losses from climate change impactsEsempi dai report
- Art.7(3)(a)-3Climate-related data requested by authoritiesEsempi dai report
- Art.7(3)(b)-1Implementation status of adaptation plansEsempi dai report
- Art.7(3)(b)-2Adaptation measures for national and international reportingEsempi dai report
- Art.7(3)(b)-3Data for international climate reportingScheda
- LAW-TEXTFull law textEsempi dai report
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