G4 Indicators at a glance

CAP provides you this tool to help you to choose the indicators of your next GRI G4 report. Move your mouse above the indicators to see their description. For more information about G4, go to the G4 online webplatform.

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G4 GENERAL STANDARD DISCLOSURES OVERVIEW

STRATEGY AND ANALYSIS
G4-1 Statement from the most senior decision-maker of the organization. G4-2 Description of key impacts, risks, and opportunities.
ORGANIZATIONAL PROFILE
G4-3 Name of the organization. G4-4 Primary brands, products, and/or services. G4-5 Report the location of the organization’s headquarters. G4-6 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. G4-7 Nature of ownership and legal form. G4-8 Report the markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries). G4-9 Report the scale of the organization, including: – Total number of employees – Total number of operations – 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) – Quantity of products or services provided. G4-10– Report the total number of employees by employment contract and gender. – Report the total number of permanent employees by employment type and gender. – Report the total workforce by employees and supervised workers and by gender. – Report the total workforce by region and gender. – Report whether a substantial portion of the organization’s work is performed by workers who are legally recognized as self-employed, or by individuals other than employees or supervised workers, including employees and supervised employees of contractors. – Report any significant variations in employment numbers (such as seasonal variations in employment in the tourism or agricultural industries). G4-11Report the percentage of total employees covered by collective bargaining agreements. G4-12Describe the organization’s supply chain. G4-13Report any significant changes during the reporting period regarding the organization’s size, structure, ownership, or its supply chain, including: – Changes in the location of, or changes in, operations, including facility openings, closings, and expansions – Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations) – Changes in the location of suppliers, the structure of the supply chain, or in relationships with suppliers, including selection and termination.
G4-14Report whether and how the precautionary approach or principle is addressed by the organization. G4-15List externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses. G4-16List memberships of associations (such as industry associations) and national or international advocacy organizations in which the organization: – Holds a position on the governance body – Participates in projects or committees – Provides substantive funding beyond routine membership dues – Views membership as strategic.
IDENTIFIED MATERIAL ASPECTS AND BOUNDARIES
G4-17– List all entities included in the organization’s consolidated financial statements or equivalent documents. – Report whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report. The organization can report on this Standard Disclosure by referencing the information in publicly available consolidated financial statements or equivalent documents. G4-18– Explain the process for defining the report content and the Aspect Boundaries. – Explain how the organization has implemented the Reporting Principles for Defining Report Content. G4-19List all the material Aspects identified in the process for defining report content. G4-20For each material Aspect, report the Aspect Boundary within the organization, as follows: – Report whether the Aspect is material within the organization If the Aspect is not material for all entities within the organization (as described in G4-17), select one of the following two approaches and report either: – The list of entities or groups of entities included in G4-17 for which the Aspect is not material or – The list of entities or groups of entities included in G4-17 for which the Aspects is material – Report any specific limitation regarding the Aspect Boundary within the organization. G4-21For each material Aspect, report the Aspect Boundary outside the organization, as follows: – Report whether the Aspect is material outside of the organization – If the Aspect is material outside of the organization, identify the entities, groups of entities or elements for which the Aspect is material. In addition, describe the geographical location – where the Aspect is material for the entities identified – Report any specific limitation regarding the Aspect Boundary outside the organization. G4-22Report the effect of any restatements of information provided in previous reports, and the reasons for such restatements. G4-23Report significant changes from previous reporting periods in the Scope and Aspect Boundaries.
STAKEHOLDER ENGAGEMENT
G4-24Provide a list of stakeholder groups engaged by the organization. G4-25Report the basis for identification and selection of stakeholders with whom to engage. G4-26Report the organization’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process. G4-27Report 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. Report the stakeholder groups that raised each of the key topics and concerns.
REPORT PROFILE
G4-28Reporting period (such as fiscal or calendar year) for information provided. G4-29Date of most recent previous report (if any). G4-30Reporting cycle (annual, biennial, etc.) G4-31Contact point for questions regarding the report or its contents. G4-32GRI content index – Report the ‘in accordance’ option the organization has chosen. – Report the GRI Content Index for the chosen option (see tables below). – Report the reference to the External Assurance Report, if the report has been externally assured. GRI recommends the use of external assurance but it is not a requirement to be ‘in accordance’ with the Guidelines.. G4-33Assurance – Report the organization’s policy and current practice with regard to seeking external assurance for the report. – If not included in the assurance report accompanying the sustainability report, report the scope and basis of any external assurance provided. – Report the relationship between the organization and the assurance providers. – Report whether the highest governance body or senior executives are involved in seeking assurance for the organization’s sustainability report.
GOVERNANCE
G4-34Report the governance structure of the organization, including committees of the highest governance body. Identify any committees responsible for decision-making on economic, environmental and social impacts. G4-35Report the process for delegating authority for economic, environmental and social topics from the highest governance body to senior executives and other employees. G4-36Report whether the organization has appointed an executive-level position or positions with responsibility for economic, environmental and social topics, and whether post holders report directly to the highest governance body. G4-37Report processes for consultation between stakeholders and the highest governance body on economic, environmental and social topics. If consultation is delegated, describe to whom and any feedback processes to the highest governance body. G4-38Report the composition of the highest governance body and its committees by: Executive or non-executive Independence Tenure on the governance body Number of each individual’s other significant positions and commitments, and the nature of the commitments Gender Membership of under-represented social groups Competences relating to economic, environmental and social impacts Stakeholder representation G4-39Report whether the Chair of the highest governance body is also an executive officer (and, if so, his or her function within the organization’s management and the reasons for this arrangement). G4-40Report the nomination and selection processes for the highest governance body and its committees, and the criteria used for nominating and selecting highest governance body members, including: Whether and how diversity is considered Whether and how independence is considered Whether and how expertise and experience relating to economic, environmental and social topics are considered Whether and how stakeholders (including shareholders) are involved G4-41Report processes for the highest governance body to ensure conflicts of interest are avoided and managed. Report whether conflicts of interest are disclosed to stakeholders, including, as a minimum: Cross-board membership Cross-shareholding with suppliers and other stakeholders Existence of controlling shareholder Related party disclosures G4-42Report the highest governance body’s and senior executives’ roles in the development, approval, and updating of the organization’s purpose, value or mission statements, strategies, policies, and goals related to economic, environmental and social impacts. G4-43Report the measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental and social topics. G4-44– Report the processes for evaluation of the highest governance body’s performance with respect to governance of economic, environmental and social topics. Report whether such evaluation is independent or not, and its frequency. Report whether such evaluation is a self-assessment. – Report actions taken in response to evaluation of the highest governance body’s performance with respect to governance of economic, environmental and social topics, including, as a minimum, changes in membership and organizational practice.
G4-45Report the highest governance body’s role in the identification and management of economic, environmental and social impacts, risks, and opportunities. Include the highest governance body’s role in the implementation of due diligence processes. Report whether stakeholder consultation is used to support the highest governance body’s identification and management of economic, environmental and social impacts, risks, and opportunities. G4-46Report the highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental and social topics. G4-47Report the frequency of the highest governance body’s review of economic, environmental and social impacts, risks, and opportunities. G4-48Report the highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material Aspects are covered. G4-49Report the process for communicating critical concerns to the highest governance body. G4-50Report the nature and total number of critical concerns that were communicated to the highest governance body and the mechanism(s) used to address and resolve them. G4-51A. Report the remuneration policies for the highest governance body and senior executives for the below types of remuneration: – Fixed pay and variable pay: – Performance-based pay – Equity-based pay – Bonuses – Deferred or vested shares – Sign-on bonuses or recruitment incentive payments – Termination payments – Clawbacks – Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives, and all other employees B. Report how performance criteria in the remuneration policy relate to the highest governance body’s and senior executives’ economic, environmental and social objectives. G4-52Report the process for determining remuneration. Report whether remuneration consultants are involved in determining remuneration and whether they are independent of management. Report any other relationships which the remuneration consultants have with the organization. G4-53Report how stakeholders’ views are sought and taken into account regarding remuneration, including the results of votes on remuneration policies and proposals, if applicable. G4-54Report the ratio of the annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highest-paid individual) in the same country. G4-55Report the ratio of percentage increase in annual total compensation for the organization’s highest-paid individual in each country of significant operations to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual) in the same country.
ETHICS AND INTEGRITY
G4-56Describe the organization’s values, principles, standards and norms of behavior such as codes of conduct and codes of ethics. G4-57Report the internal and external mechanisms for seeking advice on ethical and lawful behavior, and matters related to organizational integrity, such as helplines or advice lines. G4-58Report the internal and external mechanisms for reporting concerns about unethical or unlawful behavior, and matters related to organizational integrity, such as escalation through line management, whistleblowing mechanisms or hotlines.

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G4 SPECIFIC STANDARD DISCLOSURES OVERVIEW

DISCLOSURES ON MANAGEMENT APPROACH
G4-DMA A. Report why the Aspect is material. Report the impacts that make this Aspect material. B. Report how the organization manages the material Aspect or its impacts. C. Report the evaluation of the management approach, including: – The mechanisms for evaluating the effectiveness of the management approach – The results of the evaluation of the management approach – Any related adjustments to the management approach

CATEGORY: ENVIRONMENTAL OECD/UNGC
Products and Services
G4-EN27 Extent of impact mitigation of environmental impacts of products and services. G4-EN28 Percentage of products sold and their packaging materials that are reclaimed by category.
Compliance
G4-EN29 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations .
Transport
G4-EN30 Significant environmental impacts of transporting products and other goods and materials for the organization’s operations, and transporting members of the workforce.
Overall
G4-EN31Total environmental protection expenditures and investments by type.
Supplier Environmental Assessment
G4-EN32 Percentage of new suppliers that were screened using environmental criteria. G4-EN33 Significant actual and potential negative environmental impacts in the supply chain and actions taken.
Environmental Grievance Mechanisms
G4-EN34 Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanism.
CATEGORY: SOCIAL
LABOR PRACTICES AND DECENT WORK OECD/UNGC
Employment
G4-LA1Total number and rates of new employee hires and employee turnover by age group, gender and region. G4-LA2Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation. G4-LA3Return to work and retention rates after parental leave, by gender.
Labor/Management Relations UNGC
G4-LA4Minimum notice periods regarding operational changes, including whether these are specified in collective agreements.
Occupational Health and Safety OECD
G4-LA5Percentage of total workforce represented in formal joint management–worker health and safety committees that help monitor and advise on occupational health and safety programs. G4-LA6Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender. G4-LA7Workers with high incidence or high risk of diseases related to their occupation. G4-LA8Health and safety topics covered in formal agreements with trade unions.
Training and Education OECD
G4-LA9Average hours of training per year per employee by gender, and by employee category. G4-LA10Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings. G4-LA11Percentage of employees receiving regular performance and career development reviews, by gender and by employee category.
Diversity and Equal Opportunity
G4-LA12Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity.
Equal Remuneration for Women and Men
G4-LA13Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation.

Indicators by Aspects
CATEGORY: ECONOMIC
Economic Performance OECD
G4-EC1Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments. G4-EC2Financial implications and other risks and opportunities for the organization’s activities due to climate change. G4-EC3Coverage of the organization’s defined benefit plan obligations. G4-EC4Financial assistance received from government.
Market Presence
G4-EC5Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation. G4-EC6Proportion of senior management hired from the local community at significant locations of operation.
Indirect Economic Impacts
G4-EC7Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement. G4-EC8Significant indirect economic impacts, including the extent of impacts.
Procurement Practices
G4-EC9Proportion of spending on local suppliers at significant locations of operation.
CATEGORY: ENVIRONMENTAL OECD/UNGC
Materials
G4-EN1Materials used by weight or volume. G4-EN2Percentage of materials used that are recycled input materials.
Energy
G4-EN3Energy consumption within the organisation. G4-EN4Energy consumption outside of the organization. G4-EN5Energy intensity. G4-EN6Reduction of energy consumption. G4-EN7Reductions in energy requirements of products and services.
Water
G4-EN8Total water withdrawal by source. G4-EN9Water sources significantly affected by withdrawal of water. G4-EN10Percentage and total volume of water recycled and reused.
Biodiversity
G4-EN11Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. G4-EN12Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas. G4-EN13Habitats protected or restored. G4-EN14Total number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.
Emissions
G4-EN15Direct greenhouse gas (GHG) emissions (Scope 1). G4-EN16Energy indirect greenhouse gas (GHG) emissions (Scope 2). G4-EN17Other indirect greenhouse gas (GHG) emissions (Scope 3). G4-EN18Greenhouse gas (GHG) emissions intensity. G4-EN19Reduction of greenhouse gas (GHG) emissions.
G4-20Emissions of ozone-depleting substances (ODS). G4-21NOx, SOx, and other significant air emissions.
Effluents and Waste
G4-EN22Total water discharge by quality and destination. G4-EN23Total weight of waste by type and disposal method. G4-EN24Total number and volume of significant spills. G4-EN25Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention (2) Annex I, II, III, and VIII, and percentage of transported waste shipped internationally. G4-EN26Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the organization’s discharges of water and runoff.

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G4 SPECIFIC STANDARD DISCLOSURES OVERVIEW (continued)

Indicators by Aspects
LABOR PRACTICES AND DECENT WORK OECD/UNGC
Supplier Assessment for Labor Practices
G4-LA14Percentage of new suppliers that were screened using labor practices criteria. G4-LA15Significant actual and potential negative impacts for labor practices in the supply chain and actions taken.
Labor Practices Grievance Mechanisms OECD
G4-LA16Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms.
HUMAN RIGHTS OECD/UNGC
Investment
G4-HR1Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening. G4-HR2Total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.
Non-Discrimination OECD/UNGC
G4-HR3Total number of incidents of discrimination and corrective actions taken.
Freedom of Association and Collective Bargaining OECD/UNGC
G4-HR4Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures taken to support these rights.
Child Labor OECD/UNGC
G4-HR5Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor.
Forced or Compulsory Labor OECD/UNGC
G4-HR6Operations and suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor.
Security Practices Labor
G4-HR7Percentage of security personnel trained in the organization’s policies or procedures concerning aspects of human rights that are relevant to operations.
Indigenous Rights Labor
G4-HR8Total number of incidents of violations involving rights of indigenous people and actions taken.
Assessment
G4-HR9Total number and percentage of operations that have been subject to human rights reviews or impact assessments.
Supplier Human Rights Assessment
G4-HR10Percentage of new suppliers that were screened using human rights criteria. G4-HR11Significant actual and potential negative human rights impacts in the supply chain and actions taken.
Human Rights Grievance Mechanisms
G4-HR12Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms.

Indicators by Aspects
SOCIETY
Local Communities OECD/UNGC
G4-SO1Percentage of operations with implemented local community engagement, impact assessments, and development programs. G4-SO2Operations with significant potential or actual negative impacts on local communities.
Anti-corruption OECD/UNGC
G4-SO3Total number and percentage of operations assessed for risks related to corruption and the significant risks identified. G4-SO4Communication and training on anti-corruption policies and procedures. G4-SO5Confirmed incidents of corruption and actions taken.
Public Policy OECD/UNGC
G4-SO6Total value of political contributions by country and recipient/beneficiary.
Anti-competitive Behavior OECD
G4-SO7Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.
Compliance OECD
G4-SO8Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations.
Supplier Assessment for Impacts on Society OECD
G4-SO9Percentage of new suppliers that were screened using criteria for impacts on society. G4-SO10Significant actual and potential negative impacts on society in the supply chain and actions taken.
Grievance Mechanisms for Impacts on Society OECD
G4-SO11Number of grievances about impacts on society filed, addressed, and resolved through formal grievance mechanisms.
PRODUCT RESPONSIBILITY OECD
Consumer Health and Safety OECD
G4-PR1Percentage of significant product and service categories for which health and safety impacts are assessed for improvement. G4-PR2Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes.
Product and Service Labeling
G4-PR3Type of product and service information required by the organization’s procedures for product and service information and labeling, and percentage of significant products and service categories subject to such information requirements. G4-PR4Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. G4-PR5Results of surveys measuring customer satisfaction.
Marketing Communications
G4-PR6Sale of banned or disputed products. G4-PR7Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes.
Customer Privacy
G4-PR8Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.
Compliance
G4-PR9Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services.

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