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GRI 2
General Disclosures
Entity and governance, strategy and policies, stakeholder engagement, and the reporting basis itself.
30 disclosures
alle kaarten live
- GRI 2-1Organizational detailsKaart
- GRI 2-2Entities included in the organization’s sustainability reportingKaart
- GRI 2-3Reporting period, frequency and contact pointKaart
- GRI 2-4Restatements of informationKaart
- GRI 2-5External assuranceKaart
- GRI 2-6Activities, value chain and other business relationshipsKaart
- GRI 2-7EmployeesKaart
- GRI 2-8Workers who are not employeesKaart
- GRI 2-9Governance structure and compositionKaart
- GRI 2-10Nomination and selection of the highest governance bodyKaart
- GRI 2-11Chair of the highest governance bodyKaart
- GRI 2-12Role of the highest governance body in overseeing the management of impactsKaart
- GRI 2-13Delegation of responsibility for managing impactsKaart
- GRI 2-14Role of the highest governance body in sustainability reportingKaart
- GRI 2-15Conflicts of interestKaart
- GRI 2-16Communication of critical concernsKaart
- GRI 2-17Collective knowledge of the highest governance bodyKaart
- GRI 2-18Evaluation of the performance of the highest governance bodyKaart
- GRI 2-19Remuneration policiesKaart
- GRI 2-20Process to determine remunerationKaart
- GRI 2-21Annual total compensation ratioKaart
- GRI 2-22Statement on sustainable development strategyKaart
- GRI 2-23Policy commitmentsKaart
- GRI 2-24Embedding policy commitmentsKaart
- GRI 2-25Processes to remediate negative impactsKaart
- GRI 2-26Mechanisms for seeking advice and raising concernsKaart
- GRI 2-27Compliance with laws and regulationsKaart
- GRI 2-28Membership associationsKaart
- GRI 2-29Approach to stakeholder engagementKaart
- GRI 2-30Collective bargaining agreementsKaart
GRI 3
Material Topics
How material topics were determined, the list of them, and how each one is managed.
3 disclosures
alle kaarten live
GRI 101
Biodiversity
Sites in sensitive areas, impact drivers, ecosystem condition, and impacts in the supply chain.
8 disclosures
alle kaarten live
Van kracht in 2026
- GRI 101-1Policies to halt and reverse biodiversity lossKaart
- GRI 101-2Management of biodiversity impactsKaart
- GRI 101-3Access and benefit-sharingKaart
- GRI 101-4Identification of biodiversity impactsKaart
- GRI 101-5Locations with biodiversity impactsKaart
- GRI 101-6Direct drivers of biodiversity lossKaart
- GRI 101-7Changes to the state of biodiversityKaart
- GRI 101-8Ecosystem servicesKaart
GRI 102
Climate Change
Transition plan, GHG emissions and removals, carbon credits, and a just transition.
10 disclosures
alle kaarten live
Van kracht in 2027
- GRI 102-1Transition plan for climate change mitigationKaart
- GRI 102-2Climate change adaptation planKaart
- GRI 102-3Just transitionKaart
- GRI 102-4GHG emissions reduction targets and progressKaart
- GRI 102-5Scope 1 GHG emissionsKaart
- GRI 102-6Scope 2 GHG emissionsKaart
- GRI 102-7Scope 3 GHG emissionsKaart
- GRI 102-8GHG emissions intensityKaart
- GRI 102-9GHG Removals in the Value ChainKaart
- GRI 102-10Carbon CreditsKaart
GRI 103
Energy
Energy consumption, self-generation, the energy mix and reductions.
5 disclosures
alle kaarten live
Van kracht in 2027
GRI 201
Economic Performance
Economic value generated, pension obligations, government support, and climate-related financial effects.
4 disclosures
alle kaarten live
GRI 202
Market Presence
Entry-level wages against local minimums, and senior hires from the local community.
2 disclosures
alle kaarten live
GRI 203
Indirect Economic Impacts
Infrastructure investments and services, and the indirect impacts that follow from them.
2 disclosures
alle kaarten live
GRI 204
Procurement Practices
Proportion of spending on local suppliers at significant locations of operation.
1 disclosure
alle kaarten live
GRI 205
Anti-corruption
Corruption risk assessment, communication and training, and confirmed incidents.
3 disclosures
alle kaarten live
GRI 206
Anti-competitive Behavior
Legal actions for anti-competitive behaviour, anti-trust and monopoly practices.
1 disclosure
alle kaarten live
GRI 207
Tax
Tax approach and governance, stakeholder engagement, and country-by-country reporting.
4 disclosures
alle kaarten live
GRI 301
Materials
Materials used, recycled input materials, and reclaimed products and packaging.
3 disclosures
alle kaarten live
GRI 302
Energy
Energy consumption inside and outside the organization, intensity, and reductions.
5 disclosures
alle kaarten live
In 2027 vervangen door GRI 103
GRI 303
Water and Effluents
Water as a shared resource, withdrawal, discharge and consumption.
5 disclosures
alle kaarten live
GRI 304
Biodiversity
Sites near protected areas, significant impacts, habitats protected or restored, and IUCN species.
4 disclosures
alle kaarten live
Vervangen door GRI 101
- GRI 304-1Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasKaart
- GRI 304-2Significant impacts of activities, products and services on biodiversityKaart
- GRI 304-3Habitats protected or restoredKaart
- GRI 304-4IUCN Red List species and national conservation list species with habitats in areas affected by operationsKaart
GRI 305
Emissions
Scope 1, 2 and 3 emissions, intensity, reductions, ozone-depleting substances and other air emissions.
7 disclosures
alle kaarten live
In 2027 vervangen door GRI 102
- GRI 305-1Direct (Scope 1) GHG emissionsKaart
- GRI 305-2Energy indirect (Scope 2) GHG emissionsKaart
- GRI 305-3Other indirect (Scope 3) GHG emissionsKaart
- GRI 305-4GHG emissions intensityKaart
- GRI 305-5Reduction of GHG emissionsKaart
- GRI 305-6Emissions of ozone-depleting substances (ODS)Kaart
- GRI 305-7Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissionsKaart
GRI 306
Waste
Waste-related impacts, waste generated, and waste diverted from and directed to disposal.
5 disclosures
alle kaarten live
GRI 308
Supplier Environmental Assessment
New suppliers screened on environmental criteria, and negative impacts in the supply chain.
2 disclosures
alle kaarten live
GRI 401
Employment
New hires and turnover, benefits to full-time employees, and parental leave.
3 disclosures
alle kaarten live
GRI 402
Labor Management Relations
Minimum notice periods for significant operational changes.
1 disclosure
alle kaarten live
GRI 403
Occupational Health and Safety
The OH&S management system, hazard identification, worker participation, and injuries and ill health.
10 disclosures
alle kaarten live
- GRI 403-1Occupational health and safety management systemKaart
- GRI 403-2Hazard identification, risk assessment, and incident investigationKaart
- GRI 403-3Occupational health servicesKaart
- GRI 403-4Worker participation, consultation, and communication on occupational health and safetyKaart
- GRI 403-5Worker training on occupational health and safetyKaart
- GRI 403-6Promotion of worker healthKaart
- GRI 403-7Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsKaart
- GRI 403-8Workers covered by an occupational health and safety management systemKaart
- GRI 403-9Work-related injuriesKaart
- GRI 403-10Work-related ill healthKaart
GRI 404
Training and Education
Training hours, skills-upgrading programmes, and performance and career development reviews.
3 disclosures
alle kaarten live
GRI 405
Diversity and Equal Opportunity
Diversity of governance bodies and employees, and the ratio of basic salary and remuneration.
2 disclosures
alle kaarten live
GRI 406
Non-discrimination
Incidents of discrimination, and the corrective actions taken.
1 disclosure
alle kaarten live
GRI 407
Freedom of Association and Collective Bargaining
Operations and suppliers where freedom of association and collective bargaining may be at risk.
1 disclosure
alle kaarten live
GRI 408
Child Labor
Operations and suppliers at significant risk of incidents of child labour.
1 disclosure
alle kaarten live
GRI 409
Forced or Compulsory Labor
Operations and suppliers at significant risk of incidents of forced or compulsory labour.
1 disclosure
alle kaarten live
GRI 410
Security Practices
Security personnel trained in the organization's human rights policies and procedures.
1 disclosure
alle kaarten live
GRI 411
Rights of Indigenous Peoples
Incidents of violations involving the rights of indigenous peoples.
1 disclosure
alle kaarten live
GRI 413
Local Communities
Community engagement and impact assessments, and operations with significant negative impacts.
2 disclosures
alle kaarten live
GRI 414
Supplier Social Assessment
New suppliers screened on social criteria, and negative social impacts in the supply chain.
2 disclosures
alle kaarten live
GRI 415
Public Policy
Political contributions, by country and recipient.
1 disclosure
alle kaarten live
GRI 416
Customer Health and Safety
Health and safety impacts of products and services, and incidents of non-compliance.
2 disclosures
alle kaarten live
GRI 417
Marketing and Labeling
Product and service information requirements, and incidents in labelling and marketing.
3 disclosures
alle kaarten live
GRI 418
Customer Privacy
Substantiated complaints about breaches of customer privacy and losses of customer data.
1 disclosure
alle kaarten live
GRI 11 Oil and Gas Sector 110 disclosures kaarten in voorbereiding
- GRI 11.1.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.1.2302-1 Energy consumption within the organizationVerslagvoorbeelden
- GRI 11.1.3302-2 Energy consumption outside of the organizationVerslagvoorbeelden
- GRI 11.1.4302-3 Energy intensityVerslagvoorbeelden
- GRI 11.1.5305-1 Direct (Scope 1) GHG emissionsVerslagvoorbeelden
- GRI 11.1.6305-2 Energy indirect (Scope 2) GHG emissionsVerslagvoorbeelden
- GRI 11.1.7305-3 Other indirect (Scope 3) GHG emissionsVerslagvoorbeelden
- GRI 11.1.8305-4 GHG emissions intensityVerslagvoorbeelden
- GRI 11.2.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.2.2201-2 Financial implications and other risks and opportunities due to climate changeVerslagvoorbeelden
- GRI 11.2.3305-5 Reduction of GHG emissionsVerslagvoorbeelden
- GRI 11.2.4Describe the organization’s approach to public policy development and lobbying on climate change, includingVerslagvoorbeelden
- GRI 11.3.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.3.2305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissionsVerslagvoorbeelden
- GRI 11.3.3416-1 Assessment of the health and safety impacts of product and service categoriesVerslagvoorbeelden
- GRI 11.4.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.4.2304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasVerslagvoorbeelden
- GRI 11.4.3304-2 Significant impacts of activities, products, and services on biodiversityVerslagvoorbeelden
- GRI 11.4.4304-3 Habitats protected or restoredVerslagvoorbeelden
- GRI 11.4.5304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operationsVerslagvoorbeelden
- GRI 11.5.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.5.2306-1 Waste generation and significant waste-related impactsVerslagvoorbeelden
- GRI 11.5.3306-2 Management of significant waste-related impactsVerslagvoorbeelden
- GRI 11.5.4306-3 Waste generatedVerslagvoorbeelden
- GRI 11.5.5306-4 Waste diverted from disposalVerslagvoorbeelden
- GRI 11.5.6306-5 Waste directed to disposalVerslagvoorbeelden
- GRI 11.6.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.6.2303-1 Interactions with water as a shared resourceVerslagvoorbeelden
- GRI 11.6.3303-2 Management of water discharge-related impactsVerslagvoorbeelden
- GRI 11.6.4303-3 Water withdrawalVerslagvoorbeelden
- GRI 11.6.5303-4 Water dischargeVerslagvoorbeelden
- GRI 11.6.6303-5 Water consumptionVerslagvoorbeelden
- GRI 11.7.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.7.2402-1 Minimum notice periods regarding operational changesVerslagvoorbeelden
- GRI 11.7.3404-2 Programs for upgrading employee skills and transition assistance programsVerslagvoorbeelden
- GRI 11.7.4List the operational sites thatVerslagvoorbeelden
- GRI 11.7.5List the decommissioned structures left in place and describe the rationale for leaving them in place.Verslagvoorbeelden
- 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.Verslagvoorbeelden
- GRI 11.8.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.8.2306-3 Significant spills[1]Verslagvoorbeelden
- 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]Verslagvoorbeelden
- GRI 11.8.4The following additional sector disclosures are for organizations with oil sands mining operations.Verslagvoorbeelden
- GRI 11.9.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.9.2403-1 Occupational health and safety management systemVerslagvoorbeelden
- GRI 11.9.3403-2 Hazard identification, risk assessment, and incident investigationVerslagvoorbeelden
- GRI 11.9.4403-3 Occupational health servicesVerslagvoorbeelden
- GRI 11.9.5403-4 Worker participation, consultation, and communication on occupational health and safetyVerslagvoorbeelden
- GRI 11.9.6403-5 Worker training on occupational health and safetyVerslagvoorbeelden
- GRI 11.9.7403-6 Promotion of worker healthVerslagvoorbeelden
- GRI 11.9.8403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsVerslagvoorbeelden
- GRI 11.9.9403-8 Workers covered by an occupational health and safety management systemVerslagvoorbeelden
- GRI 11.9.10403-9 Work-related injuriesVerslagvoorbeelden
- GRI 11.9.11403-10 Work-related ill healthVerslagvoorbeelden
- GRI 11.10.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.10.2401-1 New employee hires and employee turnoverVerslagvoorbeelden
- GRI 11.10.3401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employeesVerslagvoorbeelden
- GRI 11.10.4401-3 Parental leaveVerslagvoorbeelden
- GRI 11.10.5402-1 Minimum notice periods regarding operational changesVerslagvoorbeelden
- GRI 11.10.6404-1 Average hours of training per year per employeeVerslagvoorbeelden
- GRI 11.10.7404-2 Programs for upgrading employee skills and transition assistance programsVerslagvoorbeelden
- GRI 11.10.8414-1 New suppliers that were screened using social criteriaVerslagvoorbeelden
- GRI 11.10.9414-2 Negative social impacts in the supply chain and actions takenVerslagvoorbeelden
- GRI 11.11.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.11.2202-2 Proportion of senior management hired from the local communityVerslagvoorbeelden
- GRI 11.11.3401-3 Parental leaveVerslagvoorbeelden
- GRI 11.11.4404-1 Average hours of training per year per employeeVerslagvoorbeelden
- GRI 11.11.5405-1 Diversity of governance bodies and employeesVerslagvoorbeelden
- GRI 11.11.6405-2 Ratio of basic salary and remunerationVerslagvoorbeelden
- GRI 11.11.7406-1 Incidents of discrimination and corrective actions takenVerslagvoorbeelden
- GRI 11.12.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.12.2409-1 Operations and suppliers at significant risk for incidents of forced or compulsory laborVerslagvoorbeelden
- GRI 11.12.3414-1 New suppliers that were screened using social criteriaVerslagvoorbeelden
- GRI 11.13.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.13.2407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskVerslagvoorbeelden
- GRI 11.14.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.14.2201-1 Direct economic value generated and distributedVerslagvoorbeelden
- GRI 11.14.3202-2 Proportion of senior management hired from the local communityVerslagvoorbeelden
- GRI 11.14.4203-1 Infrastructure investments and services supportedVerslagvoorbeelden
- GRI 11.14.5203-2 Significant indirect economic impactsVerslagvoorbeelden
- GRI 11.14.6204-1 Proportion of spending on local suppliersVerslagvoorbeelden
- GRI 11.15.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.15.2413-1 Operations with local community engagement, impact assessments, and development programsVerslagvoorbeelden
- GRI 11.15.3413-2 Operations with significant actual and potential negative impacts on local communitiesVerslagvoorbeelden
- GRI 11.15.4Report the number and type of grievances from local communities identified, includingVerslagvoorbeelden
- GRI 11.16.13-3 Management of material topicsVerslagvoorbeelden
- 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.Verslagvoorbeelden
- GRI 11.17.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.17.2411-1 Incidents of violations involving rights of indigenous peoplesVerslagvoorbeelden
- GRI 11.17.3List the locations of operations where indigenous peoples are present or affected by activities of the organization.Verslagvoorbeelden
- 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 caseVerslagvoorbeelden
- GRI 11.18.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.18.2410-1 Security personnel trained in human rights policies or proceduresVerslagvoorbeelden
- GRI 11.19.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.19.2206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practicesVerslagvoorbeelden
- GRI 11.20.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.20.2205-1 Operations assessed for risks related to corruptionVerslagvoorbeelden
- GRI 11.20.3205-2 Communication and training about anti-corruption policies and proceduresVerslagvoorbeelden
- GRI 11.20.4205-3 Confirmed incidents of corruption and actions takenVerslagvoorbeelden
- GRI 11.20.5Describe the approach to contract transparency, includingVerslagvoorbeelden
- 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]Verslagvoorbeelden
- GRI 11.21.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.21.2201-1 Direct economic value generated and distributedVerslagvoorbeelden
- GRI 11.21.3201-4 Financial assistance received from governmentVerslagvoorbeelden
- GRI 11.21.4207-1 Approach to taxVerslagvoorbeelden
- GRI 11.21.5207-2 Tax governance, control, and risk managementVerslagvoorbeelden
- GRI 11.21.6207-3 Stakeholder engagement and management of concerns related to taxVerslagvoorbeelden
- GRI 11.21.7207-4 Country-by-country reportingVerslagvoorbeelden
- GRI 11.21.8For oil and gas purchased from the state, or from third parties appointed by the state to sell on their behalf, reportVerslagvoorbeelden
- GRI 11.22.13-3 Management of material topicsVerslagvoorbeelden
- GRI 11.22.2415-1 Political contributionsVerslagvoorbeelden
GRI 12 Coal Sector 110 disclosures kaarten in voorbereiding
- GRI 12.1.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.1.2302-1 Energy consumption within the organizationVerslagvoorbeelden
- GRI 12.1.3302-2 Energy consumption outside of the organizationVerslagvoorbeelden
- GRI 12.1.4302-3 Energy intensityVerslagvoorbeelden
- GRI 12.1.5305-1 Direct (Scope 1) GHG emissionsVerslagvoorbeelden
- GRI 12.1.6305-2 Energy indirect (Scope 2) GHG emissionsVerslagvoorbeelden
- GRI 12.1.7305-3 Other indirect (Scope 3) GHG emissionsVerslagvoorbeelden
- GRI 12.1.8305-4 GHG emissions intensityVerslagvoorbeelden
- GRI 12.2.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.2.2201-2 Financial implications and other risks and opportunities due to climate changeVerslagvoorbeelden
- GRI 12.2.4Describe the organization’s approach to public policy development and lobbying on climate change, includingVerslagvoorbeelden
- GRI 12.3.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.3.2402-1 Minimum notice periods regarding operational changesVerslagvoorbeelden
- GRI 12.3.3404-2 Programs for upgrading employee skills and transition assistance programsVerslagvoorbeelden
- GRI 12.3.4List the operational sites thatVerslagvoorbeelden
- 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.Verslagvoorbeelden
- 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.Verslagvoorbeelden
- GRI 12.4.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.4.2305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissionsVerslagvoorbeelden
- GRI 12.5.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.5.2304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasVerslagvoorbeelden
- GRI 12.5.3304-2 Significant impacts of activities, products and services on biodiversityVerslagvoorbeelden
- GRI 12.5.4304-3 Habitats protected or restoredVerslagvoorbeelden
- GRI 12.5.5304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operationsVerslagvoorbeelden
- GRI 12.6.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.6.2306-1 Waste generation and significant waste-related impactsVerslagvoorbeelden
- GRI 12.6.3306-2 Management of significant waste-related impactsVerslagvoorbeelden
- GRI 12.6.4306-3 Waste generatedVerslagvoorbeelden
- GRI 12.6.5306-4 Waste diverted from disposalVerslagvoorbeelden
- GRI 12.6.6306-5 Waste directed to disposalVerslagvoorbeelden
- GRI 12.7.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.7.2303-1 Interactions with water as a shared resourceVerslagvoorbeelden
- GRI 12.7.3303-2 Management of water discharge-related impactsVerslagvoorbeelden
- GRI 12.7.4303-3 Water withdrawalVerslagvoorbeelden
- GRI 12.7.5303-4 Water dischargeVerslagvoorbeelden
- GRI 12.7.6303-5 Water consumptionVerslagvoorbeelden
- GRI 12.8.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.8.2201-1 Direct economic value generated and distributedVerslagvoorbeelden
- GRI 12.8.3202-2 Proportion of senior management hired from the local communityVerslagvoorbeelden
- GRI 12.8.4203-1 Infrastructure investments and services supportedVerslagvoorbeelden
- GRI 12.8.5203-2 Significant indirect economic impactsVerslagvoorbeelden
- GRI 12.8.6204-1 Proportion of spending on local suppliersVerslagvoorbeelden
- GRI 12.9.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.9.2413-1 Operations with local community engagement, impact assessments, and development programsVerslagvoorbeelden
- GRI 12.9.3413-2 Operations with significant actual and potential negative impacts on local communitiesVerslagvoorbeelden
- GRI 12.9.4Report the number and type of grievances from local communities identified, includingVerslagvoorbeelden
- GRI 12.10.13-3 Management of material topicsVerslagvoorbeelden
- 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.Verslagvoorbeelden
- GRI 12.11.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.11.2411-1 Incidents of violations involving rights of indigenous peoplesVerslagvoorbeelden
- GRI 12.11.3List the locations of operations where indigenous peoples are present or affected by activities of the organization.Verslagvoorbeelden
- 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 caseVerslagvoorbeelden
- GRI 12.12.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.12.2410-1 Security personnel trained in human rights policies or proceduresVerslagvoorbeelden
- GRI 12.13.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.13.2306-3 Significant spills [1]Verslagvoorbeelden
- GRI 12.13.3Report the number of critical incidents in the reporting period and describe their impacts.Verslagvoorbeelden
- GRI 12.13.4• List the organization’s tailings facilities, and report the name, location, and ownership status.Verslagvoorbeelden
- GRI 12.14.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.14.2403-1 Occupational health and safety management systemVerslagvoorbeelden
- GRI 12.14.3403-2 Hazard identification, risk assessment, and incident investigationVerslagvoorbeelden
- GRI 12.14.4403-3 Occupational health servicesVerslagvoorbeelden
- GRI 12.14.5403-4 Worker participation, consultation, and communication on occupational health and safetyVerslagvoorbeelden
- GRI 12.14.6403-5 Worker training on occupational health and safetyVerslagvoorbeelden
- GRI 12.14.7403-6 Promotion of worker healthVerslagvoorbeelden
- GRI 12.14.8403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsVerslagvoorbeelden
- GRI 12.14.9403-8 Workers covered by an occupational health and safety management systemVerslagvoorbeelden
- GRI 12.14.10403-9 Work-related injuriesVerslagvoorbeelden
- GRI 12.14.11403-10 Work-related ill healthVerslagvoorbeelden
- GRI 12.15.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.15.2401-1 New employee hires and employee turnoverVerslagvoorbeelden
- GRI 12.15.3401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employeesVerslagvoorbeelden
- GRI 12.15.4401-3 Parental leaveVerslagvoorbeelden
- GRI 12.15.5402-1 Minimum notice periods regarding operational changesVerslagvoorbeelden
- GRI 12.15.6404-1 Average hours of training per year per employeeVerslagvoorbeelden
- GRI 12.15.7404-2 Programs for upgrading employee skills and transition assistance programsVerslagvoorbeelden
- GRI 12.15.8414-1 New suppliers that were screened using social criteriaVerslagvoorbeelden
- GRI 12.15.9414-2 Negative social impacts in the supply chain and actions takenVerslagvoorbeelden
- GRI 12.16.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.16.2408-1 Operations and suppliers at significant risk for incidents of child laborVerslagvoorbeelden
- GRI 12.16.3414-1 New suppliers that were screened using social criteriaVerslagvoorbeelden
- GRI 12.17.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.17.2409-1 Operations and suppliers at significant risk for incidents of forced or compulsory laborVerslagvoorbeelden
- GRI 12.17.3414-1 New suppliers that were screened using social criteriaVerslagvoorbeelden
- GRI 12.18.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.18.2407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskVerslagvoorbeelden
- GRI 12.19.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.19.2202-1 Ratios of standard entry level wage by gender compared to local minimum wageVerslagvoorbeelden
- GRI 12.19.3202-2 Proportion of senior management hired from the local communityVerslagvoorbeelden
- GRI 12.19.4401-3 Parental leaveVerslagvoorbeelden
- GRI 12.19.5404-1 Average hours of training per year per employeeVerslagvoorbeelden
- GRI 12.19.6405-1 Diversity of governance bodies and employeesVerslagvoorbeelden
- GRI 12.19.7405-2 Ratio of basic salary and remuneration of women to menVerslagvoorbeelden
- GRI 12.19.8406-1 Incidents of discrimination and corrective actions takenVerslagvoorbeelden
- GRI 12.20.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.20.2205-1 Operations assessed for risks related to corruptionVerslagvoorbeelden
- GRI 12.20.3205-2 Communication and training about anti-corruption policies and proceduresVerslagvoorbeelden
- GRI 12.20.4205-3 Confirmed incidents of corruption and actions takenVerslagvoorbeelden
- GRI 12.20.5• Describe the approach to contract transparency, includingVerslagvoorbeelden
- 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]Verslagvoorbeelden
- GRI 12.21.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.21.2201-1 Direct economic value generated and distributedVerslagvoorbeelden
- GRI 12.21.3201-4 Financial assistance received from governmentVerslagvoorbeelden
- GRI 12.21.4207-1 Approach to taxVerslagvoorbeelden
- GRI 12.21.5207-2 Tax governance, control, and risk managementVerslagvoorbeelden
- GRI 12.21.6207-3 Stakeholder engagement and management of concerns related to taxVerslagvoorbeelden
- GRI 12.21.7207-4 Country-by-country reportingVerslagvoorbeelden
- GRI 12.21.8For coal purchased from the state or from third parties appointed by the state to sell on their behalf, reportVerslagvoorbeelden
- GRI 12.22.13-3 Management of material topicsVerslagvoorbeelden
- GRI 12.22.2415-1 Political contributionsVerslagvoorbeelden
GRI 13 Agriculture, Aquaculture and Fishing Sectors 99 disclosures kaarten in voorbereiding
- GRI 13.1.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.1.2305-1 Direct (Scope 1) GHG emissionsVerslagvoorbeelden
- GRI 13.1.3305-2 Energy indirect (Scope 2) GHG emissionsVerslagvoorbeelden
- GRI 13.1.4305-3 Other indirect (Scope 3) GHG emissionsVerslagvoorbeelden
- GRI 13.1.5305-4 GHG emissions intensityVerslagvoorbeelden
- GRI 13.1.6305-5 Reduction of GHG emissionsVerslagvoorbeelden
- GRI 13.1.7305-6 Emissions of ozone-depleting substances (ODS)Verslagvoorbeelden
- GRI 13.1.8305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissionsVerslagvoorbeelden
- GRI 13.2.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.2.2201-2 Financial implications and other risks and opportunities due to climate changeVerslagvoorbeelden
- GRI 13.3.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.3.2304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areasVerslagvoorbeelden
- GRI 13.3.3304-2 Significant impacts of activities, products and services on biodiversityVerslagvoorbeelden
- GRI 13.3.4304-3 Habitats protected or restoredVerslagvoorbeelden
- GRI 13.3.5304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operationsVerslagvoorbeelden
- GRI 13.3.6The following additional sector disclosures are for organizations in the aquaculture sectorVerslagvoorbeelden
- GRI 13.3.7The following additional sector disclosure is for organizations in the fishing sectorVerslagvoorbeelden
- GRI 13.4.13-3 Management of material topicsVerslagvoorbeelden
- 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.13Verslagvoorbeelden
- GRI 13.4.3• For products sourced by the organization, report the following by productVerslagvoorbeelden
- 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.Verslagvoorbeelden
- 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.Verslagvoorbeelden
- GRI 13.5.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.6.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.6.2• Report the volume and intensity of pesticides used by the following toxicity hazard levels:[1] - Extremely hazardous;Verslagvoorbeelden
- GRI 13.7.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.7.2303-1 Interactions with water as a shared resourceVerslagvoorbeelden
- GRI 13.7.3303-2 Management of water discharge-related impactsVerslagvoorbeelden
- GRI 13.7.4303-3 Water withdrawalVerslagvoorbeelden
- GRI 13.7.5303-4 Water dischargeVerslagvoorbeelden
- GRI 13.7.6303-5 Water consumptionVerslagvoorbeelden
- GRI 13.8.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.8.2306-1 Waste generation and significant waste-related impactsVerslagvoorbeelden
- GRI 13.8.3306-2 Management of significant waste-related impactsVerslagvoorbeelden
- GRI 13.8.4306-3 Waste generatedVerslagvoorbeelden
- GRI 13.8.5306-4 Waste diverted from disposalVerslagvoorbeelden
- GRI 13.8.6306-5 Waste directed to disposalVerslagvoorbeelden
- GRI 13.9.13-3 Management of material topicsVerslagvoorbeelden
- 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]Verslagvoorbeelden
- GRI 13.10.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.10.2416-1 Assessment of the health and safety impacts of product and service categoriesVerslagvoorbeelden
- GRI 13.10.3416-2 Incidents of non-compliance concerning the health and safety impacts of products and servicesVerslagvoorbeelden
- GRI 13.10.4Report the percentage of production volume[1] from sites certified to internationally recognized food safety standards, and list these standards.[2]Verslagvoorbeelden
- GRI 13.10.5Report the number of recalls issued for food safety reasons and the total volume of products recalled.Verslagvoorbeelden
- GRI 13.11.13-3 Management of material topicsVerslagvoorbeelden
- 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.Verslagvoorbeelden
- 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.Verslagvoorbeelden
- GRI 13.12.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.12.2413-1 Operations with local community engagement, impact assessments, and development programsVerslagvoorbeelden
- GRI 13.12.3413-2 Operations with significant actual and potential negative impacts on local communitiesVerslagvoorbeelden
- GRI 13.13.13-3 Management of material topicsVerslagvoorbeelden
- 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.Verslagvoorbeelden
- 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.Verslagvoorbeelden
- GRI 13.14.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.14.2411-1 Incidents of violations involving rights of indigenous peoplesVerslagvoorbeelden
- GRI 13.14.3List the locations of operations where indigenous peoples are present or affected by activities of the organization.Verslagvoorbeelden
- 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 caseVerslagvoorbeelden
- GRI 13.15.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.15.2405-1 Diversity of governance bodies and employeesVerslagvoorbeelden
- GRI 13.15.3405-2 Ratio of basic salary and remuneration of women to menVerslagvoorbeelden
- GRI 13.15.4406-1 Incidents of discrimination and corrective actions takenVerslagvoorbeelden
- GRI 13.15.5Describe any differences in employment terms and approach to compensation based on workers’ nationality or migrant status, by location of operations.Verslagvoorbeelden
- GRI 13.16.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.16.2409-1 Operations and suppliers at significant risk for incidents of forced or compulsory laborVerslagvoorbeelden
- GRI 13.17.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.17.2408-1 Operations and suppliers at significant risk for incidents of child laborVerslagvoorbeelden
- GRI 13.18.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.18.2407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskVerslagvoorbeelden
- GRI 13.19.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.19.2403-1 Occupational health and safety management systemVerslagvoorbeelden
- GRI 13.19.3403-2 Hazard identification, risk assessment, and incident investigationVerslagvoorbeelden
- GRI 13.19.4403-3 Occupational health servicesVerslagvoorbeelden
- GRI 13.19.5403-4 Worker participation, consultation, and communication on occupational health and safetyVerslagvoorbeelden
- GRI 13.19.6403-5 Worker training on occupational health and safetyVerslagvoorbeelden
- GRI 13.19.7403-6 Promotion of worker healthVerslagvoorbeelden
- GRI 13.19.8403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsVerslagvoorbeelden
- GRI 13.19.9403-8 Workers covered by an occupational health and safety management systemVerslagvoorbeelden
- GRI 13.19.10403-9 Work-related injuriesVerslagvoorbeelden
- GRI 13.19.11403-10 Work-related ill healthVerslagvoorbeelden
- GRI 13.20.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.21.13-3 Management of material topicsVerslagvoorbeelden
- 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.Verslagvoorbeelden
- 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 genderVerslagvoorbeelden
- GRI 13.22.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.22.2201-1 Direct economic value generated and distributedVerslagvoorbeelden
- GRI 13.22.3203-1 Infrastructure investments and services supportedVerslagvoorbeelden
- GRI 13.22.4203-2 Significant indirect economic impactsVerslagvoorbeelden
- GRI 13.23.13-3 Management of material topicsVerslagvoorbeelden
- 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]Verslagvoorbeelden
- 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]Verslagvoorbeelden
- 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.Verslagvoorbeelden
- GRI 13.24.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.24.2415-1 Political contributionsVerslagvoorbeelden
- GRI 13.25.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.25.2206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practicesVerslagvoorbeelden
- GRI 13.26.13-3 Management of material topicsVerslagvoorbeelden
- GRI 13.26.2205-1 Operations assessed for risks related to corruptionVerslagvoorbeelden
- GRI 13.26.3205-2 Communication and training about anti-corruption policies and proceduresVerslagvoorbeelden
- GRI 13.26.4205-3 Confirmed incidents of corruption and actions takenVerslagvoorbeelden
GRI 14 Mining Sector 128 disclosures kaarten in voorbereiding
- GRI 14.1.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.1.2302-1 Energy consumption within the organizationVerslagvoorbeelden
- GRI 14.1.3302-2 Energy consumption outside of the organizationVerslagvoorbeelden
- GRI 14.1.4302-3 Energy intensityVerslagvoorbeelden
- GRI 14.1.5305-1 Direct (Scope 1) GHG emissionsVerslagvoorbeelden
- GRI 14.1.6305-2 Energy indirect (Scope 2) GHG emissionsVerslagvoorbeelden
- GRI 14.1.7305-3 Other indirect (Scope 3) GHG emissionsVerslagvoorbeelden
- GRI 14.1.8305-4 GHG emissions intensityVerslagvoorbeelden
- GRI 14.1.9305-5 Reduction of GHG emissionsVerslagvoorbeelden
- GRI 14.2.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.2.2201-2 Financial implications and other risks and opportunities due to climate changeVerslagvoorbeelden
- GRI 14.3.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.3.2305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissionsVerslagvoorbeelden
- GRI 14.4.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.4.2101-1 Policies to halt and reverse biodiversity lossVerslagvoorbeelden
- GRI 14.4.3101-2 Management of biodiversity impactsVerslagvoorbeelden
- GRI 14.4.4101-4 Identification of biodiversity impactsVerslagvoorbeelden
- GRI 14.4.5101-5 Locations with biodiversity impactsVerslagvoorbeelden
- GRI 14.4.6101-6 Direct drivers of biodiversity lossVerslagvoorbeelden
- GRI 14.4.7101-7 Changes to the state of biodiversityVerslagvoorbeelden
- GRI 14.4.8101-8 Ecosystem servicesVerslagvoorbeelden
- GRI 14.5.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.5.2306-1 Waste generation and significant waste-related impactsVerslagvoorbeelden
- GRI 14.5.3306-2 Management of significant waste-related impactsVerslagvoorbeelden
- GRI 14.5.4306-3 Waste generatedVerslagvoorbeelden
- GRI 14.5.5306-4 Waste diverted from disposalVerslagvoorbeelden
- GRI 14.5.6306-5 Waste directed to disposalVerslagvoorbeelden
- GRI 14.6.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.6.2Report the tailings disposal methods used by the organization.Verslagvoorbeelden
- 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]Verslagvoorbeelden
- GRI 14.7.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.7.2303-1 Interactions with water as a shared resourceVerslagvoorbeelden
- GRI 14.7.3303-2 Management of water discharge-related impactsVerslagvoorbeelden
- GRI 14.7.4303-3 Water withdrawalVerslagvoorbeelden
- GRI 14.7.5303-4 Water dischargeVerslagvoorbeelden
- GRI 14.7.6303-5 Water consumptionVerslagvoorbeelden
- GRI 14.8.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.8.2402-1 Minimum notice periods regarding operational changesVerslagvoorbeelden
- GRI 14.8.3404-2 Programs for upgrading employee skills and transition assistance programsVerslagvoorbeelden
- GRI 14.8.4For each mine site, report whether itVerslagvoorbeelden
- GRI 14.8.5For each closure and rehabilitation planVerslagvoorbeelden
- GRI 14.8.6For each mine site, report in hectaresVerslagvoorbeelden
- GRI 14.8.7For each mine site, report the estimated life of the mine (LOM).[1]Verslagvoorbeelden
- 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;Verslagvoorbeelden
- 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.Verslagvoorbeelden
- GRI 14.9.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.9.2201-1 Direct economic value generated and distributedVerslagvoorbeelden
- GRI 14.9.3203-1 Infrastructure investments and services supportedVerslagvoorbeelden
- GRI 14.9.4203-2 Significant indirect economic impactsVerslagvoorbeelden
- GRI 14.9.5204-1 Proportion of spending on local suppliersVerslagvoorbeelden
- 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]Verslagvoorbeelden
- GRI 14.10.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.10.2413-1 Operations with local community engagement, impact assessments, and development programsVerslagvoorbeelden
- GRI 14.10.3413-2 Operations with significant actual and potential negative impacts on local communitiesVerslagvoorbeelden
- GRI 14.10.4For each mine site, reportVerslagvoorbeelden
- GRI 14.11.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.11.2411-1 Incidents of violations involving rights of Indigenous PeoplesVerslagvoorbeelden
- 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.Verslagvoorbeelden
- 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 caseVerslagvoorbeelden
- GRI 14.12.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.12.2List the mine sites where involuntary resettlement is planned, ongoing, or has taken place. For each mine site listed:Verslagvoorbeelden
- 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.Verslagvoorbeelden
- GRI 14.13.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.13.2List the mine sites where ASM occurs on or in close proximity to the site.Verslagvoorbeelden
- GRI 14.13.3Report the total number and nature of incidents involving ASM and actions taken to address them.[1]Verslagvoorbeelden
- GRI 14.14.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.14.2410-1 Security personnel trained in human rights policies or proceduresVerslagvoorbeelden
- GRI 14.15.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.15.2306-3 Significant spills[1]Verslagvoorbeelden
- GRI 14.15.3Report the number of critical incidents in the reporting period, describe their impacts, and actions taken to remediate them.Verslagvoorbeelden
- 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.Verslagvoorbeelden
- GRI 14.16.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.16.2403-1 Occupational health and safety management systemVerslagvoorbeelden
- GRI 14.16.3403-2 Hazard identification, risk assessment, and incident investigationVerslagvoorbeelden
- GRI 14.16.4403-3 Occupational health servicesVerslagvoorbeelden
- GRI 14.16.5403-4 Worker participation, consultation, and communication on occupational health and safetyVerslagvoorbeelden
- GRI 14.16.6403-5 Worker training on occupational health and safetyVerslagvoorbeelden
- GRI 14.16.7403-6 Promotion of worker healthVerslagvoorbeelden
- GRI 14.16.8403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationshipsVerslagvoorbeelden
- GRI 14.16.9403-8 Workers covered by an occupational health and safety management systemVerslagvoorbeelden
- GRI 14.16.10403-9 Work-related injuriesVerslagvoorbeelden
- GRI 14.16.11403-10 Work-related ill healthVerslagvoorbeelden
- GRI 14.17.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.17.2202-1 Ratios of standard entry-level wage by gender compared to local minimum wageVerslagvoorbeelden
- GRI 14.17.3401-1 New employee hires and employee turnoverVerslagvoorbeelden
- GRI 14.17.4401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employeesVerslagvoorbeelden
- GRI 14.17.5401-3 Parental leaveVerslagvoorbeelden
- GRI 14.17.6402-1 Minimum notice periods regarding operational changesVerslagvoorbeelden
- GRI 14.17.7404-1 Average hours of training per year per employeeVerslagvoorbeelden
- GRI 14.17.8404-2 Programs for upgrading employee skills and transition assistance programsVerslagvoorbeelden
- GRI 14.17.9414-1 New suppliers that were screened using social criteriaVerslagvoorbeelden
- GRI 14.17.10414-2 Negative social impacts in the supply chain and actions takenVerslagvoorbeelden
- GRI 14.18.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.18.2408-1 Operations and suppliers at significant risk for incidents of child laborVerslagvoorbeelden
- GRI 14.18.3414-1 New suppliers that were screened using social criteriaVerslagvoorbeelden
- GRI 14.19.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.19.2409-1 Operations and suppliers at significant risk for incidents of forced or compulsory laborVerslagvoorbeelden
- GRI 14.19.3414-1 New suppliers that were screened using social criteriaVerslagvoorbeelden
- GRI 14.20.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.20.2407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at riskVerslagvoorbeelden
- 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]Verslagvoorbeelden
- GRI 14.21.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.21.2202-2 Proportion of senior management hired from the local communityVerslagvoorbeelden
- GRI 14.21.3401-3 Parental leaveVerslagvoorbeelden
- GRI 14.21.4404-1 Average hours of training per year per employeeVerslagvoorbeelden
- GRI 14.21.5405-1 Diversity of governance bodies and employeesVerslagvoorbeelden
- GRI 14.21.6405-2 Ratio of basic salary and remuneration of women to menVerslagvoorbeelden
- GRI 14.21.7406-1 Incidents of discrimination and corrective actions takenVerslagvoorbeelden
- GRI 14.22.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.22.2205-1 Operations assessed for risks related to corruptionVerslagvoorbeelden
- GRI 14.22.3205-2 Communication and training about anti-corruption policies and proceduresVerslagvoorbeelden
- GRI 14.22.4205-3 Confirmed incidents of corruption and actions takenVerslagvoorbeelden
- GRI 14.22.5Describe the approach to contract transparency, includingVerslagvoorbeelden
- GRI 14.22.6Report the following information about the organization’s beneficial owners, including joint venturesVerslagvoorbeelden
- GRI 14.23.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.23.2201-1 Direct economic value generated and distributedVerslagvoorbeelden
- GRI 14.23.3201-4 Financial assistance received from governmentVerslagvoorbeelden
- GRI 14.23.4207-1 Approach to taxVerslagvoorbeelden
- GRI 14.23.5207-2 Tax governance, control, and risk managementVerslagvoorbeelden
- GRI 14.23.6207-3 Stakeholder engagement and management of concerns related to taxVerslagvoorbeelden
- GRI 14.23.7207-4 Country-by-country reportingVerslagvoorbeelden
- GRI 14.23.8For minerals purchased from the state or from third parties appointed by the state to sell on their behalf, reportVerslagvoorbeelden
- GRI 14.24.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.24.2415-1 Political contributionsVerslagvoorbeelden
- GRI 14.25.13-3 Management of material topicsVerslagvoorbeelden
- GRI 14.25.2List the locations of operations in conflict-affected or high-risk areas and how these were identified.[1]Verslagvoorbeelden
- 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.Verslagvoorbeelden
- 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.Verslagvoorbeelden
ESRS 2
General Disclosures
Governance, strategy, impact/risk/opportunity management and the metrics basis every topical standard builds on.
15 disclosures
alle kaarten live
Van toepassing vanaf boekjaar 2027
- BP-1Basis for preparation of the sustainability statementKaart
- BP-2Specific information if the undertaking uses phasing-in optionsKaart
- GDR-AGeneral Disclosure Requirement for actions and resourcesKaart
- GDR-MGeneral Disclosure Requirement for metricsKaart
- GDR-PGeneral Disclosure Requirement for policiesKaart
- GDR-TGeneral Disclosure Requirement for targetsKaart
- GOV-1The role of the administrative, management and supervisory bodies in relation to sustainabilityKaart
- GOV-2Integration of sustainability-related performance in incentive schemesKaart
- GOV-3Statement on due diligenceKaart
- GOV-4Risk management and internal controls over sustainability reportingKaart
- IRO-1Description of the process to identify and assess material impacts, risks and opportunities and material information to be reportedKaart
- IRO-2Material impacts, risks and opportunities and disclosure requirements included in the sustainability statementKaart
- SBM-1Strategy, business model and value chainKaart
- SBM-2Interests and views of stakeholdersKaart
- SBM-3Interaction of material impacts, risks and opportunities with strategy and business model, and financial effectsKaart
ESRS 2 (2023) ESRS 2 GENERAL DISCLOSURES 16 disclosures kaarten in voorbereiding Van toepassing op boekjaren 2024–2026
- BP-1General basis for preparation of the sustainability statementVerslagvoorbeelden
- BP-2Disclosures in relation to specific circumstancesVerslagvoorbeelden
- GOV-1The role of the administrative, management and supervisory bodiesVerslagvoorbeelden
- GOV-2Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodiesVerslagvoorbeelden
- GOV-3Integration of sustainability-related performance in incentive schemesVerslagvoorbeelden
- GOV-4Statement on due diligenceVerslagvoorbeelden
- GOV-5Risk management and internal controls over sustainability reportingVerslagvoorbeelden
- IRO-1Description of the process to identify and assess material impacts, risks and opportunitiesVerslagvoorbeelden
- IRO-2Disclosure Requirements in ESRS covered by the undertaking’s sustainability statementVerslagvoorbeelden
- MDR-AMinimum Disclosure Requirement – Actions MDR-A – Actions and resources in relation to material sustainability mattersVerslagvoorbeelden
- MDR-MMinimum Disclosure Requirement – Metrics MDR-M – Metrics in relation to material sustainability mattersVerslagvoorbeelden
- MDR-PMinimum Disclosure Requirement – Policies MDR-P – Policies adopted to manage material sustainability mattersVerslagvoorbeelden
- MDR-TMinimum Disclosure Requirement – Targets MDR-T – Tracking effectiveness of policies and actions through targetsVerslagvoorbeelden
- SBM-1Strategy, business model and value chainVerslagvoorbeelden
- SBM-2Interests and views of stakeholdersVerslagvoorbeelden
- SBM-3Material impacts, risks and opportunities and their interaction with strategy and business modelVerslagvoorbeelden
ESRS E1
Climate Change
Transition plan, policies and targets, energy, Scope 1–3 emissions, removals, carbon credits and financial effects.
11 disclosures
alle kaarten live
Van toepassing vanaf boekjaar 2027
- E1-1Transition plan for climate change mitigationKaart
- E1-2Identification of climate-related risks and scenario analysisKaart
- E1-3Resilience in relation to climate changeKaart
- E1-4Policies related to climate change mitigation and adaptationKaart
- E1-5Actions and resources in relation to climate change mitigation and adaptationKaart
- E1-6Targets related to climate changeKaart
- E1-7Energy consumption and mixKaart
- E1-8Gross scope 1, 2, 3 GHG emissionsKaart
- E1-9GHG removals and GHG mitigation projects financed through carbon creditsKaart
- E1-10Internal carbon pricingKaart
- E1-11Anticipated financial effects from material physical and transition risks and material climate-related opportunitiesKaart
ESRS E1 (2023) ESRS E1 CLIMATE CHANGE 9 disclosures kaarten in voorbereiding Van toepassing op boekjaren 2024–2026
- E1-1Transition plan for climate change mitigationVerslagvoorbeelden
- E1-2Policies related to climate change mitigation and adaptationVerslagvoorbeelden
- E1-3Actions and resources in relation to climate change policiesVerslagvoorbeelden
- E1-4Targets related to climate change mitigation and adaptationVerslagvoorbeelden
- E1-5Energy consumption and mixVerslagvoorbeelden
- E1-6Gross Scopes 1, 2, 3 and Total GHG emissionsVerslagvoorbeelden
- E1-7GHG removals and GHG mitigation projects financed through carbon creditsVerslagvoorbeelden
- E1-8Internal carbon pricingVerslagvoorbeelden
- E1-9Anticipated financial effects from material physical and transition risks and potential climate-related opportunitiesVerslagvoorbeelden
ESRS E2
Pollution
Pollution of air, water and soil, substances of concern, and the financial effects.
5 disclosures
2 kaarten live
Van toepassing vanaf boekjaar 2027
ESRS E2 (2023) ESRS E2 POLLUTION 6 disclosures kaarten in voorbereiding Van toepassing op boekjaren 2024–2026
- E2-1Policies related to pollutionVerslagvoorbeelden
- E2-2Actions and resources related to pollutionVerslagvoorbeelden
- E2-3Targets related to pollutionVerslagvoorbeelden
- E2-4Pollution of air, water and soilVerslagvoorbeelden
- E2-5Substances of concern and substances of very high concernVerslagvoorbeelden
- E2-6Anticipated financial effects from material pollution-related risks and opportunitiesVerslagvoorbeelden
ESRS E3
Water and Marine Resources
Water consumption, withdrawal and discharge, marine resources, and the financial effects.
4 disclosures
alle kaarten live
Van toepassing vanaf boekjaar 2027
ESRS E3 (2023) ESRS E3 WATER AND MARINE RESOURCES 5 disclosures kaarten in voorbereiding Van toepassing op boekjaren 2024–2026
- E3-1Policies related to water and marine resourcesVerslagvoorbeelden
- E3-2Actions and resources related to water and marine resourcesVerslagvoorbeelden
- E3-3Targets related to water and marine resourcesVerslagvoorbeelden
- E3-4Water consumptionVerslagvoorbeelden
- E3-5Anticipated financial effects from material water and marine resources-related risks and opportunitiesVerslagvoorbeelden
ESRS E4
Biodiversity and Ecosystems
Transition plan, impact metrics on species and ecosystems, and the financial effects.
5 disclosures
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Van toepassing vanaf boekjaar 2027
ESRS E4 (2023) ESRS E4 BIODIVERSITY AND ECOSYSTEMS 6 disclosures kaarten in voorbereiding Van toepassing op boekjaren 2024–2026
- E4-1Transition plan and consideration of biodiversity and ecosystems in strategy and business modelVerslagvoorbeelden
- E4-2Policies related to biodiversity and ecosystemsVerslagvoorbeelden
- E4-3Actions and resources related to biodiversity and ecosystemsVerslagvoorbeelden
- E4-4Targets related to biodiversity and ecosystemsVerslagvoorbeelden
- E4-5Impact metrics related to biodiversity and ecosystems changeVerslagvoorbeelden
- E4-6Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunitiesVerslagvoorbeelden
ESRS E5
Resource Use and Circular Economy
Resource inflows and outflows, waste, and the financial effects.
5 disclosures
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Van toepassing vanaf boekjaar 2027
ESRS E5 (2023) ESRS E5 RESOUCE USE AND CIRCULAR ECONOMY 6 disclosures kaarten in voorbereiding Van toepassing op boekjaren 2024–2026
- E5-1Policies related to resource use and circular economyVerslagvoorbeelden
- E5-2Actions and resources related to resource use and circular economyVerslagvoorbeelden
- E5-3Targets related to resource use and circular economyVerslagvoorbeelden
- E5-4Resource inflowsVerslagvoorbeelden
- E5-5Resource outflowsVerslagvoorbeelden
- E5-6Anticipated financial effects from material resource use and circular economy-related risks and opportunitiesVerslagvoorbeelden
ESRS G1
Business Conduct
Corporate culture, whistleblowing, corruption and bribery, political influence and payment practices.
6 disclosures
alle kaarten live
Van toepassing vanaf boekjaar 2027
- G1-1Policies related to business conductKaart
- G1-2Actions related to business conductKaart
- G1-3Targets related to business conductKaart
- G1-4Metrics related to corruption or briberyKaart
- G1-5Metrics related to political influence, including lobbying activitiesKaart
- G1-6Metrics related to payment practicesKaart
ESRS G1 (2023) ESRS G1 BUSINESS CONDUCT 6 disclosures kaarten in voorbereiding Van toepassing op boekjaren 2024–2026
- G1-1Business conduct policies and corporate cultureVerslagvoorbeelden
- G1-2Management of relationships with suppliersVerslagvoorbeelden
- G1-3Prevention and detection of corruption and briberyVerslagvoorbeelden
- G1-4Incidents of corruption or briberyVerslagvoorbeelden
- G1-5Political influence and lobbying activitiesVerslagvoorbeelden
- G1-6Payment practicesVerslagvoorbeelden
ESRS S1
Own Workforce
Working conditions, equal treatment, workforce characteristics, pay gap, and incidents.
16 disclosures
alle kaarten live
Van toepassing vanaf boekjaar 2027
- S1-1Policies related to own workforceKaart
- S1-2Engagement with own workforce and workers’ representatives, existence of channels for own workforce to raise concerns or needs and approaches to remedyKaart
- S1-3Actions and resources related to own workforceKaart
- S1-4Targets related to own workforceKaart
- S1-5Characteristics of the undertaking’s employeesKaart
- S1-6Characteristics of non-employees in the undertaking’s own workforceKaart
- S1-7Collective bargaining coverage and social dialogueKaart
- S1-8Gender diversity in top managementKaart
- S1-9Adequate wagesKaart
- S1-10Social protectionKaart
- S1-11Persons with disabilitiesKaart
- S1-12Training and skills development metricsKaart
- S1-13Health and safety metricsKaart
- S1-14Work-life balance metricsKaart
- S1-15Remuneration metricsKaart
- S1-16Incidents of discrimination and other human rights incidentsKaart
ESRS S1 (2023) ESRS S1 OWN WORKFORCE 17 disclosures kaarten in voorbereiding Van toepassing op boekjaren 2024–2026
- S1-1Policies related to own workforceVerslagvoorbeelden
- S1-2Processes for engaging with own workforce and workers’ representatives about impactsVerslagvoorbeelden
- S1-3Processes to remediate negative impacts and channels for own workforce to raise concernsVerslagvoorbeelden
- 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 actionsVerslagvoorbeelden
- S1-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesVerslagvoorbeelden
- S1-6Characteristics of the undertaking’s employeesVerslagvoorbeelden
- S1-7Characteristics of non-employees in the undertaking’s own workforceVerslagvoorbeelden
- S1-8Collective bargaining coverage and social dialogueVerslagvoorbeelden
- S1-9Diversity metricsVerslagvoorbeelden
- S1-10Adequate wagesVerslagvoorbeelden
- S1-11Social protectionVerslagvoorbeelden
- S1-12Persons with disabilitiesVerslagvoorbeelden
- S1-13Training and skills development metricsVerslagvoorbeelden
- S1-14Health and safety metricsVerslagvoorbeelden
- S1-15Work-life balance metricsVerslagvoorbeelden
- S1-16Remuneration metrics (pay gap and total remuneration)Verslagvoorbeelden
- S1-17Incidents, complaints and severe human rights impactsVerslagvoorbeelden
ESRS S2
Workers in the Value Chain
Policies, engagement, remediation channels and targets for workers in the value chain.
4 disclosures
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Van toepassing vanaf boekjaar 2027
- S2-1Policies related to workers in the value chainKaart
- 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 remedyKaart
- S2-3Actions and resources related to workers in the value chainKaart
- S2-4Targets related to workers in the value chainKaart
ESRS S2 (2023) ESRS S2 WORKERS IN THE VALUE CHAIN 5 disclosures kaarten in voorbereiding Van toepassing op boekjaren 2024–2026
- S2-1Policies related to value chain workersVerslagvoorbeelden
- S2-2Processes for engaging with value chain workers about impactsVerslagvoorbeelden
- S2-3Processes to remediate negative impacts and channels for value chain workers to raise concernsVerslagvoorbeelden
- 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 actionsVerslagvoorbeelden
- S2-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesVerslagvoorbeelden
ESRS S3
Affected Communities
Policies, engagement, remediation channels and targets for affected communities.
4 disclosures
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Van toepassing vanaf boekjaar 2027
- S3-1Policies related to affected communitiesKaart
- S3-2Engagement with affected communities, existence of channels for affected communities to raise concerns or needs and approaches to remedyKaart
- S3-3Actions and resources related to affected communitiesKaart
- S3-4Targets related to affected communitiesKaart
ESRS S3 (2023) ESRS S3 AFFECTED COMMUNITIES 5 disclosures kaarten in voorbereiding Van toepassing op boekjaren 2024–2026
- S3-1Policies related to affected communitiesVerslagvoorbeelden
- S3-2Processes for engaging with affected communities about impactsVerslagvoorbeelden
- S3-3Processes to remediate negative impacts and channels for affected communities to raise concernsVerslagvoorbeelden
- 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 actionsVerslagvoorbeelden
- S3-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesVerslagvoorbeelden
ESRS S4
Consumers and End-users
Policies, engagement, remediation channels and targets for consumers and end-users.
4 disclosures
3 kaarten live
Van toepassing vanaf boekjaar 2027
- S4-1Policies related to consumers and end-usersVerslagvoorbeelden
- S4-2Engagement with consumers and end-users, existence of channels for consumers and end-users to raise concerns or needs and approaches to remedyKaart
- S4-3Actions and resources related to consumers and end-usersKaart
- S4-4Targets related to consumers and end-usersKaart
ESRS S4 (2023) ESRS S4 CONSUMERS AND END-USERS 5 disclosures kaarten in voorbereiding Van toepassing op boekjaren 2024–2026
- S4-1Policies related to consumers and end-usersVerslagvoorbeelden
- S4-2Processes for engaging with consumers and end-users about impactsVerslagvoorbeelden
- S4-3Processes to remediate negative impacts and channels for consumers and end-users to raise concernsVerslagvoorbeelden
- 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 actionsVerslagvoorbeelden
- S4-5Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunitiesVerslagvoorbeelden
VSME Disclosurekaarten zijn in voorbereiding
We bouwen de samengestelde VSME-kaarten — 20 metrics gecatalogiseerd en onderling verwezen. Laat hieronder uw e-mailadres achter, dan laten we het weten zodra ze live gaan.
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 kaarten live
- s1-11-15Fair presentationVerslagvoorbeelden
- s1-17-19MaterialityVerslagvoorbeelden
- s1-20Reporting entityVerslagvoorbeelden
- s1-21-24Connected informationVerslagvoorbeelden
- s1-25Core content architectureVerslagvoorbeelden
- s1-26Governance disclosure objectiveVerslagvoorbeelden
- s1-27-aGovernance body or individual oversightKaart
- s1-27-bManagement role in governanceKaart
- s1-28Strategy disclosure objectiveVerslagvoorbeelden
- s1-29Strategy disclosure architectureKaart
- s1-30-aSustainability-related risks and opportunitiesKaart
- s1-30-b-cTime horizonsKaart
- s1-32Business model and value chain effectsKaart
- s1-33Strategy and decision-makingKaart
- s1-34-37Current and anticipated financial effectsKaart
- s1-38-40When quantitative financial effects are not providedVerslagvoorbeelden
- s1-41-42ResilienceKaart
- s1-43Risk management disclosure objectiveKaart
- s1-44-aProcesses for sustainability-related risksKaart
- s1-44-bProcesses for sustainability-related opportunitiesKaart
- s1-44-cIntegration into overall risk managementVerslagvoorbeelden
- s1-45Metrics and targets disclosure objectiveVerslagvoorbeelden
- s1-46-48Metrics for each sustainability-related risk and opportunityKaart
- s1-49-50Metrics from other sources and entity-developed metricsVerslagvoorbeelden
- s1-51-53Targets and consistency over timeKaart
- s1-54-55Identifying sustainability-related risks and opportunitiesVerslagvoorbeelden
- s1-56-58Identifying applicable disclosure requirements where no specific IFRS standard appliesVerslagvoorbeelden
- s1-59Disclosure of sources of guidance appliedVerslagvoorbeelden
- s1-60-63Location of disclosures and cross-referenceVerslagvoorbeelden
- s1-64-69Timing of reporting and interim updatesVerslagvoorbeelden
- s1-70-71Comparative informationVerslagvoorbeelden
- s1-72-73Statement of compliance and exemptionsVerslagvoorbeelden
- s1-74-76Significant judgementsVerslagvoorbeelden
- s1-77-82Measurement uncertaintyVerslagvoorbeelden
- s1-83-86Prior-period errorsVerslagvoorbeelden
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 kaarten live
- s2-1-2ObjectiveVerslagvoorbeelden
- s2-3-4ScopeVerslagvoorbeelden
- s2-5Governance objectiveVerslagvoorbeelden
- s2-6-aOversight by governance bodyKaart
- s2-6-bManagement roleKaart
- s2-7Duplication avoidanceVerslagvoorbeelden
- s2-8Strategy objectiveVerslagvoorbeelden
- s2-9Strategy disclosure architectureVerslagvoorbeelden
- s2-10Climate-related risks and opportunitiesKaart
- s2-11-12Identification inputs and industry topicsKaart
- s2-13Business model and value chain impactKaart
- s2-14-aStrategy response and transition planKaart
- s2-14-bResourcing of climate actionsVerslagvoorbeelden
- s2-14-cProgress against prior plansKaart
- s2-15Financial effects architectureVerslagvoorbeelden
- s2-16-a-bCurrent financial effects and near-term adjustment riskVerslagvoorbeelden
- s2-16-c-dAnticipated financial effectsVerslagvoorbeelden
- s2-17-18Approach to quantitative financial effectsVerslagvoorbeelden
- s2-19-21Omission and fallback for quantitative financial effectsVerslagvoorbeelden
- s2-22-aClimate resilience assessment outputsKaart
- s2-22-bScenario analysis method, inputs and assumptionsKaart
- s2-23Use of metric categories and industry metrics in strategy disclosuresVerslagvoorbeelden
- s2-24Risk management objectiveVerslagvoorbeelden
- s2-25-aClimate-risk processes and policiesKaart
- s2-25-bClimate-opportunity processesKaart
- s2-25-cIntegration with overall risk managementVerslagvoorbeelden
- s2-26Duplication avoidance in risk managementVerslagvoorbeelden
- s2-27Metrics and targets objectiveVerslagvoorbeelden
- s2-28Metrics and targets architectureVerslagvoorbeelden
- s2-29-a-iAbsolute gross greenhouse gas emissionsKaart
- s2-29-a-iiGHG measurement standardVerslagvoorbeelden
- s2-29-a-iiiGHG measurement approach, inputs and assumptionsKaart
- s2-29-a-iv-vGHG boundary disaggregation and Scope 2 detailsKaart
- s2-29-a-vi-1Scope 3 categoriesKaart
- s2-29-a-vi-2Financed emissionsKaart
- s2-29-bTransition-risk vulnerability metricKaart
- s2-29-cPhysical-risk vulnerability metricKaart
- s2-29-dClimate-opportunity alignment metricVerslagvoorbeelden
- s2-29-eCapital deployment metricKaart
- s2-29-fInternal carbon pricesKaart
- s2-29-gRemuneration linkageKaart
- s2-30-31Cross-industry metric preparation rulesVerslagvoorbeelden
- s2-32Industry-based metricsVerslagvoorbeelden
- s2-33Target characteristicsKaart
- s2-34Target governance and monitoringKaart
- s2-35Target performance and trendsKaart
- s2-36Greenhouse-gas-target specifics and carbon creditsKaart
- s2-37Metrics used for target setting and monitoringVerslagvoorbeelden
- s2-c1-c3Effective date and comparativesVerslagvoorbeelden
- s2-c4-c5First-year transition reliefsVerslagvoorbeelden
- S2.21Climate-related risks descriptionVerslagvoorbeelden
- S2.29GHG emissions (Scope 1, 2, 3)Verslagvoorbeelden
SASB Disclosurekaarten zijn in voorbereiding
We bouwen de samengestelde SASB-kaarten — 1.199 metrics gecatalogiseerd en onderling verwezen. Laat hieronder uw e-mailadres achter, dan laten we het weten zodra ze live gaan.
CALIFORNIA SB 253 Climate Corporate Data Accountability Act 8 disclosures 6 kaarten live
- SB253-APPLICABILITYReporting entity applicabilityVerslagvoorbeelden
- SB253-ASSURANCEThird-party assuranceKaart
- SB253-METHODOLOGYGHG Protocol methodology and reporting basisKaart
- SB253-PUBLIC-DISCLOSURE-FEESPublic disclosure, reporting organization, and feesVerslagvoorbeelden
- SB253-REPORTING-TIMELINEReporting timeline and filing statusKaart
- SB253-SCOPE-1Scope 1 greenhouse gas emissionsKaart
- SB253-SCOPE-2Scope 2 greenhouse gas emissionsKaart
- SB253-SCOPE-3Scope 3 greenhouse gas emissionsKaart
CALIFORNIA SB 261 Climate-Related Financial Risk Act 7 disclosures 5 kaarten live
- SB261-APPLICABILITYCovered entity applicabilityKaart
- SB261-CLIMATE-RISKClimate-related financial risk disclosureKaart
- SB261-FEESImplementation fee and administrationVerslagvoorbeelden
- SB261-FRAMEWORK-ALIGNMENTTCFD or equivalent framework alignmentKaart
- SB261-GAPSReporting gaps and completion planVerslagvoorbeelden
- SB261-REPORTING-TIMELINEBiennial reporting timeline and enforcement statusKaart
- SB261-RISK-MITIGATION-ADAPTATIONMeasures to reduce and adapt to climate-related financial riskKaart
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 kaarten live
- Art.6(1)(a)-1Regular GHG emissions measurement and disclosureKaart
- Art.6(1)(a)-2Comprehensive emissions inventoryKaart
- Art.6(1)(a)-3Emission reduction measuresKaart
- Art.6(1)(b)-1Disclosure of activity and reduction dataKaart
- Art.6(1)(b)-2Expected outcomes of emission reduction initiativesKaart
- Art.6(1)(c)Emissions data retention and accessibilityVerslagvoorbeelden
- Art.6(2)Submission through designated reporting systemsVerslagvoorbeelden
- Art.6(3)Accuracy and verifiability of emissions dataKaart
- Art.6(4)Support national aggregation and analysisVerslagvoorbeelden
- Art.7(3)(a)-1Economic losses from climate change impactsVerslagvoorbeelden
- Art.7(3)(a)-2Non-economic losses from climate change impactsVerslagvoorbeelden
- Art.7(3)(a)-3Climate-related data requested by authoritiesVerslagvoorbeelden
- Art.7(3)(b)-1Implementation status of adaptation plansVerslagvoorbeelden
- Art.7(3)(b)-2Adaptation measures for national and international reportingVerslagvoorbeelden
- Art.7(3)(b)-3Data for international climate reportingKaart
- LAW-TEXTFull law textVerslagvoorbeelden
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