Global Reporting Initiative (GRI) Index

GRI Standard

Disclosure Number

Disclosure Title

Disclosure Covered in Topic from Report

Page Number

GRI 2: General Disclosures 2021

2-1

Organisational details

Business Responsibility and Sustainability Report 2023-24

1

2-2

Entities included in the organisation’s sustainability reporting

Business Responsibility and Sustainability Report 2023-24

1

2-3

Reporting period, frequency and contact point

Business Responsibility and Sustainability Report 2023-24

1

2-4

Restatements of information

Business Responsibility and Sustainability Report 2023-24

46-50

2-5

External assurance

Business Responsibility and Sustainability Report 2023-24

1

2-6

Activities, value chain and other business relationships

Business Responsibility and Sustainability Report 2023-24

1-2

2-7

Employees

Business Responsibility and Sustainability Report 2023-24

2-3

2-8

Workers who are not employees

Business Responsibility and Sustainability Report 2023-24

2-3

2-9

Governance structure and composition

Annual Report 2023-24

Corporate Governance

8, 36-40 50-73

2-10

Nomination and selection of the highest governance body

Annual Report 2023-24

Corporate Governance

84-88,
238-239

51-54

2-11

Chair of the highest governance body

Annual Report 2023-24

Corporate Governance

8,
36-40

51-54

2-12

Role of the highest governance body in overseeing the management of impacts

Annual Report 2023-24

Corporate Governance

36-40

59

2-13

Delegation of responsibility for managing impacts

Annual Report 2023-24

Corporate Governance

36-4059

59

2-14

Role of the highest governance body in sustainability reporting

Annual Report 2023-24

Stakeholder Engagement and Materiality Assessment

Corporate Governance

40

11-13


59

2-15

Conflicts of interest

Annual Report 2023-24
Business Responsibility and Sustainability Report 2023-24

30-31
12, 14

2-16

Communication of critical concerns

Business Responsibility and
Sustainability Report 2023-24

Annual Report 2023-24

5,18, 27,
39, 43

60-62

2-17

Collective knowledge of the highest governance body

Business Responsibility and Sustainability Report 2023-24

Corporate Governance

11


51-52

2-18

Evaluation of the performance of the highest governance body

Annual Report 2023-24

Corporate Governance

85-86

54

2-19

Remuneration policies

Annual Report 2023-24

52, 85,
238-242

2-20

Process to determine remuneration

Annual Report 2023-24

84,
238-242

2-21

Annual total compensation ratio

Annual Report 2023-24

Business Responsibility and Sustainability Report 2023-24

88

26

2-22

Statement on sustainable development strategy

Message from the Chairman, Message from the Executive Director

2-4

2-23

Policy commitments

Annual Report 2023-24

Business Responsibility and Sustainability Report 2023-24

30-31, 59

9-10

2-24

Embedding policy commitments

Business Responsibility and Sustainability Report 2023-24 Corporate Governance

9-10

59-60

2-25

Processes to remediate negative impacts

Annual Report 2023-24
Business Responsibility and Sustainability Report 2023-24

60-62
5, 18, 27,
39, 43

2-26

Mechanisms for seeking advice and raising concerns

Annual Report 2023-24
Business Responsibility and Sustainability Report 2023-24

60-62
5, 18, 27,
39, 43

2-27

Compliance with laws and regulations

Business Responsibility and Sustainability Report 2023-24

11-14

2-28

Membership associations

Business Responsibility and Sustainability Report 2023-24

38

2-29

Approach to stakeholder engagement

Stakeholder Engagement and Materiality Assessment

11-13

2-30

Collective bargaining agreements

Business Responsibility and Sustainability Report 2023-24

19

GRI 3: Material Topics 2021

3-1

Process to determine material topics

Annual Report 2023-24

44-51

3-2

List of material topics

Annual Report 2023-24

44-51

3-3

Management of material topics

Annual Report 2023-24

44-51

GRI 304: Biodiversity 2016

304-2

Significant impacts of activities, products and services on biodiversity

Nurturing Environmental Sustainability

14-32

304-3

Habitats protected or restored

Nurturing Environmental Sustainability

22, 24-32

GRI 201: Economic Performance 2016

201-1

Direct economic value generated and distributed

Annual Report 2023-24

2-5, 10-13

201-2

Financial implications and other risks and opportunities due to climate change

Business Responsibility and Sustainability Report 2023-24

Annual Report 2023-24

7-8


51, 67-68

201-3

Defined benefit plan obligations and other retirement plans

Business Responsibility and Sustainability Report 2023-24

Annual Report 2023-24

16-23


55-59

GRI 202: Market Presence 2016

202-1

Ratios of standard entry level wage by gender compared to local minimum wage

Business Responsibility and Sustainability Report 2023-24

25-26

GRI 203-1: Infrastructure investments and services supported

203-2

Significant indirect economic impacts

Nurturing environmental sustainability, Supporting Holistic Socio-economic Development

Business Responsibility and Sustainability report 2023-24

23-33,
37-50


39-43

GRI 204: Procurement Practices 2016

204-1

Proportion of spending on local suppliers

Business Responsibility and Sustainability Report 2023-24

39

GRI 205: Anti-corruption 2016

205-1

Operations assessed for risks related to corruption

Business Responsibility and Sustainability Report 2023-24

11-14

205-2

Communication and training about anti-corruption policies and procedures

Business Responsibility and Sustainability Report 2023-24

Annual Report 2023-24

11-14


30-31

205-3

Confirmed incidents of corruption and actions taken

Business Responsibility and Sustainability Report 2023-24

11-14

GRI 206: Anti-competitive Behaviour 2016

206-1

Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices

Business Responsibility and Sustainability Report 2023-24

38

GRI 207: Tax 2019

207-1

Approach to tax

Corporate Governance

73

207-2

Tax governance, control, and risk management

Corporate Governance

73

207-3

Stakeholder engagement and management of concerns related to tax

Corporate Governance

73

207-4

Country-by-country reporting

Corporate Governance

73

GRI 301: Materials 2016

301-1

Materials used by weight or volume

Business Responsibility and Sustainability Report 2023-24

14-16, 39

301-2

Recycled input materials used

Nurturing Environmental Sustainability

Business Responsibility and Sustainability Report 2023-24

21-22

15, 37

301-3

Reclaimed products and their packaging materials

Business Responsibility and Sustainability Report 2023-24

15

GRI 302: Energy 2016

302-1

Energy consumption within the organisation

Business Responsibility and Sustainability Report 2023-24

30-38

302-3

Energy intensity

Business Responsibility and Sustainability Report 2023-24

30-38

302-4

Reduction of energy consumption

Nurturing Environmental Sustainability

14-22

302-5

Reductions in energy requirements for products and services

Nurturing Environmental Sustainability

14-22

GRI 303: Water and Effluents 2018

303-1

Interactions with water as a shared resource

Nurturing Environmental Sustainability

19

303-2

Management of water discharge-related impacts

Business Responsibility and Sustainability Report 2023-24

30-38

303-3

Water withdrawal

Business Responsibility and Sustainability Report 2023-24

30-38

303-4

Water discharge

Business Responsibility and Sustainability Report 2023-24

30-38

303-5

Water consumption

Business Responsibility and Sustainability Report 2023-24

30-38

GRI 305: Emissions

305-1

Direct (Scope 1) GHG emissions

Nurturing Environmental Sustainability

Business Responsibility and Sustainability Report 2023-24

18-19


3
0-38

305-2

Energy indirect (Scope 2) GHG emissions

Nurturing Environmental Sustainability

Business Responsibility and Sustainability Report 2023-24

18-19


3
0-38

305-3

Other indirect (Scope 3) GHG emissions

Nurturing Environmental Sustainability

Business Responsibility and Sustainability Report 2023-24

18-19


3
0-38

305-4

GHG emissions intensity

Nurturing Environmental Sustainability

Business Responsibility and Sustainability Report 2023-24

18-19


3
0-38

305-5

Reduction of GHG emissions

Nurturing Environmental Sustainability

Business Responsibility and Sustainability Report 2023-24

18-19


3
0-38

GRI 306: Waste 2020

306-1

Waste generation and significant waste-related impacts

Nurturing Environmental Sustainability

Business Responsibility and Sustainability Report 2023-24

20-21


35

306-2

Management of significant waste-related impacts

Nurturing Environmental Sustainability

Business Responsibility and Sustainability Report 2023-24

20-21


35

306-3

Waste generated

Business Responsibility and Sustainability Report 2023-24

34-35

306-4

Waste diverted from disposal

Business Responsibility and Sustainability Report 2023-24

34-35

306-5

Waste directed to disposal

Business Responsibility and Sustainability Report 2023-24

34-35

GRI 308: Supplier Environmental Assessment 2016

308-1

New suppliers which were screened using environmental criteria

Business Responsibility and Sustainability Report 2023-24

23-28

308-2

Negative environmental impacts in the supply chain and actions taken

Corporate Governance

65

GRI 401: Employment 2016

401-1

New employee hires and employee turnover

Business Responsibility and Sustainability Report 2023-24

2-3

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

Business Responsibility and Sustainability Report 2023-24

16-17

401-3

Parental leave

Business Responsibility and Sustainability Report 2023-24

Annual Report 2023-24

18


55-56

GRI 403: Occupational Health and Safety 2018

403-1

Occupational health and safety management system

Business Responsibility and Sustainability Report 2023-24

Nurturing Environmental Sustainability

20-22


22

403-2

Hazard identification, risk assessment, and incident investigation

Business Responsibility and Sustainability Report 2023-24
Nurturing Environmental Sustainability

20-22

22

403-3

Occupational health services

Business Responsibility and Sustainability Report 2023-24
Nurturing Environmental Sustainability

20-22

22

403-4

Worker participation, consultation, and communication on occupational health and safety

Business Responsibility and Sustainability Report 2023-24
Nurturing Environmental Sustainability

20-22

22

403-5

Worker training on occupational health and safety

Business Responsibility and Sustainability Report 2023-24

19-22

403-6

Promotion of worker health

Business Responsibility and Sustainability Report 2023-24

16-22

403-7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Business Responsibility and Sustainability Report 2023-24

19-22

403-8

Workers covered by an occupational health and safety management system

Business Responsibility and Sustainability Report 2023-24

19-22

403-9

Work-related injuries

Business Responsibility and Sustainability Report 2023-24

21-22

403-10

Work-related ill health

Business Responsibility and Sustainability Report 2023-24

21-22

GRI 404: Training and Education 2016

404-1

Average hours of training per year per employee

Business Responsibility and Sustainability Report 2023-24

11

404-2

Programmes for upgrading employee skills and transition assistance programmes

Business Responsibility and Sustainability Report 2023-24

11

404-3

Percentage of employees receiving regular performance and career development reviews

Business Responsibility and Sustainability Report 2023-24

20

GRI 405: Diversity and Equal Opportunity 2016

405-1

Diversity of governance bodies and employees

Corporate Governance

Business Responsibility and Sustainability Report 2023-24

51-52

3

405-2

Ratio of basic salary and remuneration of women to men

Business Responsibility and Sustainability Report 2023-24

26

GRI 406: Non-Discrimination 2016

406-1

Incidents of discrimination and corrective actions taken

Business Responsibility and Sustainability Report 2023-24

28

GRI 408: Child Labour 2016

408-1

Operations and suppliers at significant risk for incidents of child labour

Business Responsibility and Sustainability Report 2023-24

29-30

GRI 409: Forced or Compulsory Labour 2016

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labour

Business Responsibility and Sustainability Report 2023-24

30

GRI 412: Human Rights Assessment 2016

412-1

Operations that have been subject to human rights reviews or impact assessments

Business Responsibility and Sustainability Report 2023-24

29

412-2

Employee training on human rights policies or procedures

Business Responsibility and Sustainability Report 2023-24

25

412-3

Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

Business Responsibility and Sustainability Report 2023-24

29

GRI 413: Local Communities 2016

413-1

Operations with local community engagement, impact assessments, and development programmes

Supporting Holistic Socio-economic Development

37-49

GRI 414: Supplier Social Assessment 2016

414-1

New suppliers which were screened using social criteria

Business Responsibility and Sustainability Report 2023-24

23, 29

414-2

Negative social impacts in the supply chain and actions taken

Business Responsibility and Sustainability Report 2023-24

24-30

GRI 415: Public Policy 2016

415-1

Political contributions

Business Responsibility and Sustainability Report 2023-24

12

GRI 417: Marketing and Labeling 2016

417-1

Requirements for product and service information and labeling

Business Responsibility and Sustainability Report 2023-24

45

GRI 418: Customer Privacy 2016

418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

Annual Report 2023-24

Business Responsibility and Sustainability Report 2023-24

35-38

44

GRI 419:
Soci
o-economic Compliance 2016

419-1

Non-compliance with laws and regulations in the social and economic area

Stakeholder Engagement and Materiality Assessment

11-13