Content Index

Economic Performance
Standard Disclosures Where?
1.1 Statement from the most senior decisionmaker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy.

The statement should present the overall vision and strategy for the short-term, medium-term (e.g., 3-5 years), and long-term, particularly with regard to managing the key challenges associated with economic, environmental, and social performance. The statement should include:
  • Strategic priorities and key topics for the short/medium-term with regard to sustainability, including respect for internationally agreed standarsd and how they relate to long-term organizational strategy and success;
  • Broader trends (e.g. macroeconomic or political) affecting the organization and influencing sustainability priorities;
  • Key events, achievements, and failures during the reporting period;
  • Views on performance with respect to targets;
  • Outlook on the organization's main challenges and targets for the next year and goals for the coming 3-5 years; and
  • Other items pertaining to the organization's strategic approach.
Message from CEO
2009 Annual Report
1.2 Description of key impacts, risks, and opportunities.

The reporting organization should provide two concise narrative sections on key impacts, risks, and opportunities.

Section One should focus on the organization's key impacts on sustainability and effects on stakeholders, including rights as defined by national laws and relevant internationally agreed standards. This should take into account the range of reasonable expectations and interests of the organization's stakeholders. This section should include:
  • A description of the significant impacts the organization has on sustainability and associated challenges and opportunities. This includes the effect on stakeholders' rights as defined by national laws and the expectations in internationally-agreed standards and norms;
  • An explanation of the approach to prioritizing these challenges and opportunities;
  • Key conclusions about progress in addressing these topics and related performance in the reporting period. This includes an assessment of reasons for underperformance or overperformance; and
  • A description of the main processes in place to address performance and/or relevant changes.

Section Two should focus on the impact of sustainability trends, risks, and opportunities on the long-term prospects and financial performance of the organization. This should concentrate specifically on information relevant to financial stakeholders or that could become so in the future. Section Two should include the following:
  • A description of the most important risks and opportunities for the organization arising from sustainability trends;
  • Prioritization of key sustainability topics as risks and opportunities according to their relevance for long-term organizational strategy, competitive position, qualitative, and (if possible) quantitative financial value drivers;
  • Table(s) summarizing:- Targets, performance against targets, and lessons-learned for the current reporting period; and- Targets for the next reporting period and mid-term objectives and goals (i.e., 3-5 years) related to key risks and opportunities.
  • Concise description of governance mechanisms in place to specifically manage these risks and opportunities, and identification of other related risks and opportunities.
Stakeholders
Health & Safety
Employees
Social Goals
Agricultural Goals
Economic Goals
Environmental Goals
About This Report
2.1 Name of the organization.

About Us
2.2 Primary brands, products, and/or services. The reporting organization should indicate the nature of its role in providing these products and services, and the degree to which it utilizes outsourcing.

About Us
2.3 Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.

Governance
Form 10-K
2.4 Location of organization's headquarters. About Us
2009 Annual Report
2.5 Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.

About Us
About This Report
2.6 Nature of ownership and legal form. Governance
Form 10-K
2.7 Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries). About Us
2009 Annual Report
Form 10-K
2.8 Scale of the reporting organization, including:
  • Number of employees;
  • Net sales (for private sector organizations) or net revenues (for public sector organizations);
  • Total capitalization broken down in terms of debt and equity (for private sector organizations); and
  • Quantity of products or services provided.

In addition to the above, reporting organizations are encouraged to provide additional information, as appropriate, such as:
  • Total assets;
  • Beneficial ownership (including identity and percentage of ownership of largest shareholders); and
  • Breakdowns by country/region of the following:
    • Sales/revenues by countries/regions that make up 5 percent or more of total revenues;
    • Costs by countries/regions that make up 5 percent or more of total revenues; and
    • Employees.
About Us
2009 Annual Report
Form 10-K
2.9 Significant changes during the reporting period regarding size, structure, or ownership including:
  • The location of, or changes in operations, including facility openings, closings, and expansions; and
  • Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations).
2009 Annual Report
Form 10-K
2.10 Awards received in the reporting period

Sustainability and Safety Awards
3.1 Reporting period (e.g., fiscal/calendar year) for information provided.

About This Report
3.2 Date of most recent previous report (if any).

About This Report
3.3 Reporting cycle (annual, biennial, etc.)

About This Report
3.4 Contact point for questions regarding the report or its contents.

Sustainability Team
3.5 Process for defining report content, including:
  • Determining materiality;
  • Prioritizing topics within the report; and
  • Identifying stakeholders the organization expects to use the report.

Include an explanation of how the organization has applied the 'Guidance of Defining Report Content' and the associated Principles.
About This Report
3.6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance.

About This Report
3.7 State any specific limitations on the scope or boundary of the report.

If boundary and scope do not address the full range of material economic, environmental, and social impacts of the organization, state the strategy and projected timeline for providing complete coverage.

About This Report
3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.

2009 Annual Report
Form 10-K
3.9 Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the indicators and other information in the report.

Explain any decisions not to apply, or to substantially diverge from, the GRI Indicator Protocols.

About This Report
3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods).

Not applicable
3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.

Not applicable
3.12 Table identifying the location of the Standard Disclosures in the report. Identify the page numbers or web links where the following can be found:
  • Strategy and Analysis 1.1 - 1.2;
  • Organizational Profile 2.1 - 2.10;
  • Report Parameters 3.1 - 3.13;
  • Governance, Commitments, and Engagement 4.1 - 4.17;
  • Disclosure of Management Approach, per category;
  • Core Performance Indicators;
  • Any GRI Additional Indicators that were included; and
  • Any GRI Sector Supplement Indicators included in the report.
Strategy and Analysis

Organizational Profile

Report Parameters

Governance, Commitments, and Engagement

Disclosure of Management Approach

Core Performance Indicators

No additional indicators
No sector supplement indicators

3.13 Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s).

Mark?
4.1 Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.

Describe the mandate and composition (including number of independent members and/or nonexecutive members) of such committees and indicate any direct responsibility for economic, social, and environmental performance.

Board of Directors and Executive Management Team
Governance Documents
Committee Composition
Senior Management
4.2 Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization's management and the reasons for this arrangement). About Us
Board of Directors and Executive Management Team
Governance Documents
4.3 For organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members.

State how the organization defines 'independent' and 'non-executive'. This element applies only for organizations that have unitary board structures. See the glossary for a definition of 'independent'.

Governance Documents
Board of Directors
4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.Include reference to processes regarding:
  • The use of shareholder resolutions or other mechanisms for enabling minority shareholders to express opinions to the highest governance body; and
  • Informing and consulting employees about the working relationships with formal representation bodies such as organization level 'work councils', and representation of employees in the highest governance body.

Identify topics related to economic, environmental, and social performance raised through these mechanisms during the reporting period.

Governance Documents
4.5 Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization's performance (including social and environmental performance).

Governance Documents
4.6 Processes in place for the highest governance body to ensure conflicts of interest are avoided.

Governance Documents
4.7 Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization's strategy on economic, environmental, and social topics.

Governance Documents
4.8 Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation.

Explain the degree to which these:
  • Are applied across the organization in different regions and department/units; and
  • Relate to internationally agreed standards.
Our Commitment to Sustainability
Sustainability
4.9 Procedures of the highest governance body for overseeing the organization's identification and management of economic, environmental, and social performance, including relevant risks, and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles.

Include frequency with which the highest governance body assesses sustainability performance.

Quality Statements and Policies
4.10 Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance.

Governance
Governance Documents
4.11 Explanation of whether and how the precautionary approach or principle is addressed by the organization.

Article 15 of the Rio Principles introduced the precautionary approach. A response to 4.11 could address the organization's approach to risk management in operational planning or the development and introduction of new products.

EC2
4.12 Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.

Include date of adoption, countries/operations where applied, and the range of stakeholders involved in the development and governance of these initiatives (e.g., multi-stakeholder, etc.). Differentiate between non-binding, voluntary initiatives and those with which the organization has an obligation to comply.

Our Commitment to Sustainability
About This Report
4.13 Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization:
  • Has positions in governance bodies:
  • Participates in projects or committees:
  • Provides substantive funding beyond routine membership dues; or
  • Views membership as strategic.

This refers primarily to memberships maintained at the organizational level.
The following Disclosure Items refer to general stakeholder engagement conducted by the organization over the course of the reporting period. These Disclosures are not limited to stakeholder engagement implemented for the purposes of preparing a sustainability report.

Stakeholders
Associations
4.14 List of stakeholder groups engaged by the organization.

Examples of stakeholder groups are:
  • Communities;
  • Civil society;
  • Customers;
  • Shareholders and providers of capital;
  • Suppliers; and
  • Employees, other workers, and their trade unions.
Governance
Stakeholders
4.15 Basis for identification and selection of stakeholders with whom to engage.

This includes the organization's process for defining its stakeholder groups, and for determining the groups with which to engage and not to engage.

Stakeholders
4.16 Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.

This could include surveys, focus groups, community panels, corporate advisory panels, written communication, management/union structures, and other vehicles. The organization should indicate whether any of the engagement was undertaken specifically as part of the report preparation process.

SO1
SO5
SO6
Stakeholders
4.17 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.

Stakeholders