What are the material issues the company has identified?

In its 2019 Sustainability Report IndoAgri identified a range of material issues, such as environmental impacts and compliance, occupational health and safety, smallholder engagement and livelihoods, product traceability and sustainable sourcing, deforestation and land management. Among these, protecting employees’ human rights stands out as a key material issue for IndoAgri.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups IndoAgri engages with: 

To identify and prioritise material topics IndoAgri engaged with its stakeholders through the following channels:

Stakeholder Group	Method of engagement
Shareholders, investor and bankers	·      Meetings ·      Surveys
Customers and consumers	·      For new customers: ·      Surveys ·      Approach and product trials ·      For existing customers: ·      Regular visit/ meeting, ·      Bakers forum ·      Customer gathering ·      Customer support line
CPO Suppliers	·      Surveys ·      Audits ·      One-to-one meetings
Local Suppliers	·      Technical assistance to local businesses on construction of civil projects
Government and Regulators	·      Public forums and regular meetings
Non-Governmental Groups	·      RSPO process meetings ·      Other NGO meetings e.g. IDH ·      Local multi-stakeholders initiatives
Employees	·      Training sessions ·      Dialogue with unions ·      Grievance/whistle-blowing processes
Smallholders (FFB Supplier)	·      Development of platforms and projects on socialisation ·      Plasma assistants
Local Community	·      Regular feedback and awareness meetings ·      Forums for grievance & resolution ·      Other ad hoc engagements

What actions were taken by IndoAgri to protect employees’ human rights?

In its 2019 Sustainability Report IndoAgri reports that it took the following actions for protecting employees’ human rights:

• Protecting the rights of seasonal contract workers
• IndoAgri’s hiring of contract workers complies with government regulation, its Code of Conduct, its Policy, and the Principles and Criteria of ISPO (Indonesian Sustainable Palm Oil). Each seasonal worker’s contract respects government regulations, and IndoAgri makes sure that they understand their rights and responsibilities. As non-registered persons are banned from working on IndoAgri’s sites, all seasonal workers are registered by IndoAgri’s Human Resource Department and logged on to the fingerprint recognition system. The attendance of contract workers and their completed volume of work is maintained on a daily register and an online system. IndoAgri complies with and applies the formula prescribed in the Government Regulation No. 78 of 2015 which regulates the calculation of wages for contract workers. Depending on skills and job availability, IndoAgri’s seasonal workers can be promoted as permanent workers. Job vacancies are announced during the daily morning briefings and on the announcement boards of IndoAgri’s estates, mills, and the relevant village head’s (kepala desa) office. Having considered their skills and duration of service, IndoAgri hired 992 contract workers (including seasonal contract workers) as permanent workers in 2019.

• Preventing child labour
• IndoAgri takes proactive measures to prevent child labour from arising. As education is critical in drawing children from fields, IndoAgri provides free education and day care facilities to the children of its employees in estates. This approach also ensures a safe place for workers’ children whilst their parents work, hence eliminating the likelihood of workers bringing their children to work. IndoAgri is very strict in preventing all forms of child labour in its operations. Its Human Resource department verifies the identification card of all applicants to make sure that it does not employ anyone below the age of 18. Employment contracts for all workers include a clause on disallowing children to help with agricultural production work. Signs and posters reminding workers not to bring children are placed in all IndoAgri’s plantation sites. Disciplinary actions are taken against those who do not comply.

• Promoting diversity
• IndoAgri is committed to upholding the principle of equal opportunities and supporting the inclusion of women across its operations, including addressing barriers faced. IndoAgri has zero tolerance for sexual harassment and carries out regular socialisation initiatives to make sure all its workers adhere to its gender policies. Gender Committees are in place in IndoAgri’s work units to foster clear understanding of gender equality and to promote the participation of women in the workforce. These committees also manage the harassment complaint services. IndoAgri’s Gender Committees play an important role in maintaining and enhancing the role of women in estates, mills and households. In accordance to the Indonesian labour law, all permanent workers are entitled to maternity and menstrual leave. Jobs of new mothers are reserved while they are on maternity leave. In 2019, 308 women took maternity leave, and 86% or 264 women returned to the same job position. The rest remained on leave or chose to leave the company. All benefits and allowances paid out to IndoAgri’s female employees also comply with Indonesian labour laws and respect local cultural norms.

• Respecting freedom of association
• IndoAgri fully complies with the Indonesian Law No. 21 of 2000 on freedom of association and participation in labour unions and believes there are no sites where the right to freedom of association is at significant risk. All IndoAgri workers are free to register themselves directly with their preferred labour union and bargain collectively. As at end 2019, 61% of IndoAgri’s operational employees were registered with a union. The remainder are covered by a company regulation known as Peraturan Perusahaan. IndoAgri engages regularly with the labour unions of its workers through bipartite meetings to discuss issues such as agreement on wages and daily harvesting quotas to ensure appropriate and achievable workload for its harvesters.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standards addressed in this case are:

1) Disclosure 406-1 Incidents of discrimination and corrective actions taken

2) Disclosure 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

3) Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labor

4) Disclosure 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

 

Disclosure 406-1 Incidents of discrimination and corrective actions taken corresponds to:

• Sustainable Development Goal (SDG) 5: Gender Equality
• Targets: 5.1
• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.8

Disclosure 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk corresponds to:

• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.8

Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labor corresponds to:

• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.7
• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.2

Disclosure 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor corresponds to:

• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.7

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.
References:

1) This case study is based on published information by IndoAgri, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original, please revert to the original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to IndoAgri: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?

In its 2019 Annual Report Ratos identified a range of material issues, such as sound corporate governance and transparency, attracting and developing the parent company and portfolio company employees, emissions and climate impact. Among these, promoting business ethics and anti-corruption stands out as a key material issue for Ratos.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups Ratos engages with:

To identify and prioritise material topics Ratos engaged with its stakeholders through the following channels:

Stakeholder Group	Method of engagement
Employees at Ratos	·      Interviews with representatives in connection with stakeholder dialogues in 2016 ·      Staff meetings, performance reviews ·      Structured discussion groups focusing on Ratos’s values, corporate culture, processes and future development
Employees of Ratos’s companies	·      Interviews with representatives in connection with stakeholder dialogues in 2016 ·      Meetings within Ratos’s annual functional forum (CEO, CFO, HR, Sustainability, etc.)
The companies’ management groups and board members	·      Interviews with representatives in connection with stakeholder dialogues in 2016 ·      Group-wide assessment of the work of the boards
Owners and investors	·      Interviews with representatives in connection with stakeholder dialogues in 2016 ·      Participation in surveys from/or dialogues with organisations such as CDP, RobecoSAM, Vigeo and Sustainalytics ·      General meetings ·      Dialogues and individual meetings
Experts	·      Interviews in connection with stakeholder dialogues in 2016 ·      Discussions as needed

What actions were taken by Ratos to promote business ethics and anti-corruption?

In its 2019 Annual Report Ratos reports that it took the following actions for promoting business ethics and anti-corruption:

• Implementing a Code of Conduct
• Ratos has a Code of Conduct that applies to employees in Ratos’s parent company and Board of Directors and contains written anticorruption and business ethics instructions. New employees are introduced to Ratos’s Code of Conduct, Work Environment Policy, Employee Manual and Environmental Policy. Deviations and irregularities are reported and followed up using Ratos’s external whistleblowing system. Both Ratos employees and external stakeholders can report suspected deviations anonymously. As in the preceding year, no deviations from the Code of Conduct were reported in 2019, including no reported cases of discrimination. Nor was Ratos imposed with any fines or other sanctions due to violations of laws or regulations. No whistleblowing reports were filed during the year. The companies are to implement a Code of Conduct that, at a minimum, corresponds to Ratos’s Code of Conduct, which stipulates that recognised international conventions, human rights and employee rights and conditions must be respected.

• Applying a whistleblowing system
• Every employee has a responsibility to report an incident if they suspect that an action is in breach of the company’s Code of Conduct. To make it possible to report violations anonymously, Ratos has procured an external whistleblowing system, Whistle B, which is fully independent of Ratos’s IT systems and online services.

• Imposing requirements on the prevention of corruption
• Ratos imposes requirements on the prevention of corruption, and the companies must carry out risk analyses and implement measures, in order to manage identified risks. Preventive work includes guidelines for employees, training programmes for individuals in positions of risk, and imposing demands and following up on business partners. During 2019 all 12 of Ratos’s companies were analysed for corruption risks. Six of the companies are considered to have an elevated risk of corruption based on their operations in exposed industries or in high-risk countries, according to the Transparency International Corruption Perception Index.

• Respecting human rights
• Ratos supports and respects the protection of human rights and expects its companies to make sure they are not complicit in any human rights violations. Some of Ratos’s companies have suppliers and partners in countries with an elevated risk of violations of human rights or employee rights. Respect for human rights and employee rights must be stipulated in the companies’ own codes of conduct, and in their work relating to suppliers and partners.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standards addressed in this case are:

1) Disclosure 205-1 Operations assessed for risks related to corruption

2) Disclosure 205-3 Confirmed incidents of corruption and actions taken

3) Disclosure 406-1 Incidents of discrimination and corrective actions taken

4) Disclosure 419-1 Non-compliance with laws and regulations in the social and economic area

 

Disclosure 205-1 Operations assessed for risks related to corruption corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.5

Disclosure 205-3 Confirmed incidents of corruption and actions taken corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.5

Disclosure 406-1 Incidents of discrimination and corrective actions taken corresponds to:

• Sustainable Development Goal (SDG) 5: Gender Equality
• Targets: 5.1
• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.8

Disclosure 419-1 Non-compliance with laws and regulations in the social and economic area corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.3

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.
References:

1) This case study is based on published information by Ratos, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original, please revert to the original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to Ratos: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?

In its 2019 Sustainability Report Swisscom identified a range of material issues, such as data protection, accessibility, energy efficiency, media protection for minors and promoting media skills, climate protection. Among these, promoting workplace diversity stands out as a key material issue for Swisscom.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups Swisscom engages with:

Stakeholder Group

Customers

Partners/NGOs

Shareholders and ratings Agencies

Authorities and legislators

Suppliers

Media

Public

Social Partners

Employees and employee representation

How stakeholder engagement was made to identify material issues

To identify and prioritise material topics Swisscom engaged with its stakeholders through stakeholder surveys.

What actions were taken by Swisscom to promote workplace diversity?

In its 2019 Sustainability Report Swisscom reports that it took the following actions for promoting workplace diversity:

• Promoting gender equality
• As a technology company, Swisscom operates in an industry that is still heavily male-dominated. The majority of those trained in the technical professions that Swisscom needs are men. Swisscom therefore supports initiatives that start with the choice of career, which include the “Digital Days for Girls”, at which female apprentices from ICT (information and communications technology) training courses explain to female students what their apprenticeship involves. This initiative has proven popular and is showing initial success: the proportion of young female professionals in ICT occupations has risen from 22.7% to 27.8% year-on-year. In diversity management, Swisscom follows the principle of designing relevant processes in recruitment, development, talent management and management culture to ensure that they counteract unconscious stereotyping and facilitate equal opportunities. In order to increase the popularity of offers such as part-time working for men, Swisscom encourages employees, particularly its male employees, to try out working part-time. Flexible working models and measures to reconcile work and family life also make an important contribution to the integration of all employees in different life situations. Swisscom therefore advertises the majority of jobs with flexible 80% to 100% working hours. Additionally, Swisscom enables women to further their education both internally and as part of the nationwide Advance Women initiative, and to expand their network so that they can move into more responsible positions. The Swisscom Group Executive Board has set itself the goal of steadily increasing the proportion of women in management. In order to achieve this goal, Swisscom has decided to increase the proportion of women in the top CEA levels. The proportion of women in management and in the top CEA levels is to increase by one percentage point each year. Swisscom is convinced that talent management and promotions will enable it to increase the integration of women in the company and a specific Succession Planning Committee is to give even greater emphasis to the concern for equality.

• Employing people of all ages
• Swisscom employs people of all ages. Collaboration and exchange between generations gives employees the opportunity to learn a great deal from one another. Employees who have reached the age of 58 can, if they wish, gradually step back from working life by taking partial retirement, while at the same time passing on their knowledge to the next generations. Since 2017, Swisscom has supported the “Check Your Chance” initiative of the Swiss Employers’ Association, which seeks to support young people in difficult situations as they embark upon a career. Swisscom is also a business partner to the Lucerne University of Applied Sciences and Arts for the integrative generation management project and a partner of the World Demographic & Ageing Forum (WDA Forum). The WDA Forum is an international, intergenerational platform which supports exchange on matters to do with the general public, older people and generations.

• Employing people of different nationalities
• People from 87 different nations work for Swisscom, at various locations in all regions of Switzerland. When recruiting new employees, wherever possible, Swisscom considers applicants from the respective region, as they are familiar with local customs. To attract talented people with the necessary profiles, Swisscom also maintains partnerships with universities in the separate linguistic regions of Switzerland.

• Promoting inclusion
• Swisscom actively supports the Compasso association as a member and sponsor. Compasso focuses on providing employers with information on how to deal with people with health problems. Swisscom builds on the individual strengths and abilities of each employee and where employees’ work performances are impaired due to health reasons, Swisscom attaches great importance to keeping them in the workforce and guaranteeing them meaningful continued employment. To promote inclusion, Swisscom reserves at least 1% of jobs for employees with physical or psychological impairments. In so doing, Swisscom fosters the integration of the persons in question into the workforce.

• Combating discrimination
• Swisscom does not tolerate any kind of discrimination or abuse of power. This principle is communicated to employees and, above all, to managers. In cases of discrimination, the neutral Care Gate contact point is available to all employees.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standards addressed in this case are:

1) Disclosure 405-1 Diversity of governance bodies and employees

2) Disclosure 406-1 Incidents of discrimination and corrective actions taken

 

Disclosure 405-1 Diversity of governance bodies and employees corresponds to:

• Sustainable Development Goal (SDG) 5: Gender Equality
• Targets: 5.1, 5.5
• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.5

 Disclosure 406-1 Incidents of discrimination and corrective actions taken corresponds to:

• Sustainable Development Goal (SDG) 5: Gender Equality
• Targets: 5.1
• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.8

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

 

FBRH GRI Standards Certified & ISEP recognised Sustainability Course | Venue: London LSE

By registering for the next 2-day FBRH GRI Standards Certified & ISEP recognised course you will be taking the first step in gaining the many benefits of sustainability reporting.

 

References:

1) This case study is based on published information by Swisscom, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original, please revert to the original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to Swisscom: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?

In its 2018-19 Sustainability Report Hindalco identified a range of material issues, such as compliance management, GHG emissions, ethics and integrity, waste management, water availability. Among these, respecting and promoting the human rights of its employees stands out as a key material issue for Hindalco.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups Hindalco engages with:

To identify and prioritise material topics Hindalco engaged with its stakeholders through the following channels:

Stakeholder Group	Method of engagement
Employees	·      Emails and Meetings ·      Intranet Portals ·      Employee Satisfaction Surveys ·      Training Programmes ·      Performance appraisal reviews ·      Grievance Redressal Mechanisms
Customers	·      Emails and Meetings ·      Customer Satisfaction Surveys ·      Grievance Redressal Mechanisms
Suppliers	·      Emails and Meetings ·      Vendor Assessment & Review ·      Supplier Audits ·      Signed Contracts ·      Training Workshops and Seminars ·      Social Gatherings
Communities	·      Training & Workshops ·      Regular Meetings ·      Need Assessment & Satisfaction Surveys ·      CSR Reports
Investors and shareholders	·      Board Meetings ·      Annual Reports ·      Website
Government and regulatory bodies	·      Annual Reports ·      Communication with regulatory bodies ·      Formal Dialogues
Media	·      Social Media ·      Press Releases ·      Interviews ·      Website
Industry associations	·      Meetings

What actions were taken by Hindalco to respect and promote the human rights of its employees?

In its 2018-19 Sustainability Report Hindalco reports that it took the following actions for respecting and promoting the human rights of its employees:

• Supporting collective bargaining
• Hindalco recognises that worker unions at all its operations in India and more than 68.87% of the total workforce are covered under the provision of collective bargaining, supports the right to collective bargaining of its workers and promotes full transparency and trust with its entire workforce. Hindalco’s long-term meaningful relationships with the unions and all settlements follow prevailing labour legislation at the national and state levels, while agreements with trade unions also cover all relevant health and safety topics for operations at respective locations.

• Implementing a Human Rights Policy
• Hindalco has developed a Human Rights Policy which reinforces its commitment to respect and uphold the human rights of all its stakeholders and guides the actions taken to fulfil this commitment. In order to identify potential human rights related risks, Hindalco has a due diligence process which is carried out annually through company-wide compliance monitoring. This entails undertaking a detailed monitoring at 100 of Hindalco’s sites to ensure compliance to various human rights related requirements such as no child labour, working conditions, minimum compensation, equal opportunity, freedom of association. Compliances to Factories Act and labour laws are audited by the legal team and findings are presented to the senior management. Additionally, every business unit has an SOP (Standard Operating Procedure) in place to ensure compliance to labour rights. Hindalco also assesses human rights related risks in its supply chain, which is a part of the overall supplier evaluation. The risks identified are addressed through the implementation of appropriate corrective actions, which can range from risk prevention through awareness sessions and precautionary measures, risk reduction through building capacity and safeguards or risk elimination through modifications in the business process or termination of contract. Cases of human rights violations are dealt strictly through warnings, counselling, penalties and even termination of employment, depending upon the severity of violation.

• Providing employee benefits
• Hindalco is committed towards providing benefits to its permanent employees as per defined plan obligations. These benefits include medical insurance, residential accommodation at plants, group personal accident insurance and parental leaves. Hindalco is also an equal opportunity employer, and believes in providing equal benefits to all its employees without any form of discrimination. The ratio of basic salary and remuneration of women to men is always 1:1 for respective job bands. The remuneration structure of Hindalco’s employees is based on their job roles and an industry-wide benchmarking exercise carried out periodically. During revisions of the remuneration structure, the views of all relevant stakeholders are taken into account.

• Promoting employee communication
• Hindalco believes communication is one of the critical aspects for developing a responsible work environment and, in case of any significant changes in operations, notifies all its management staff and workmen about it. The management staff is notified at least 3 months in advance, whereas workmen are notified as per requirements of local regulations. Hindalco also provides trainings to unionised employees on aspects such as skills, business objectives and values which result in better contribution to the Company and the Group, making sure that all its units are 100% compliant in terms of local and national laws, minimum wages, payment of wages, the Factories Act and all other prevailing regulatory requirements.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standards addressed in this case are:

1) Disclosure 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees

2) Disclosure 402-1 Minimum notice periods regarding operational changes

3) Disclosure 405-2 Ratio of basic salary and remuneration of women to men

4) Disclosure 406-1 Incidents of discrimination and corrective actions taken

5) Disclosure 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

 

Disclosure 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees corresponds to:

• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Earnings, wages and benefits

Disclosure 402-1 Minimum notice periods regarding operational changes corresponds to:

• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Labor/management relations

Disclosure 405-2 Ratio of basic salary and remuneration of women to men corresponds to:

• Sustainable Development Goal (SDG) 5: Achieve gender equality and empower all women and girls
• Business theme: Equal remuneration for women and men
• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Equal remuneration for women and men
• Sustainable Development Goal (SDG) 10: Reduce inequality within and among countries
• Business theme: Equal remuneration for women and men

Disclosure 406-1 Incidents of discrimination and corrective actions taken corresponds to:

• Sustainable Development Goal (SDG) 5: Achieve gender equality and empower all women and girls
• Business theme: Non-discrimination
• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Non-discrimination
• Sustainable Development Goal (SDG) 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
• Business theme: Non-discrimination

Disclosure 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk corresponds to:

• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Freedom of association and collective bargaining

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.
References:

1) This case study is based on published information by Hindalco, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original, please revert to the original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to Hindalco: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?

In its 2017 Sustainability Report Edwards identified a range of material issues, such as product safety and quality, ethics and compliance, patient experience and voice, access to healthcare, product lifecycle, design and innovation. Among these, promoting workplace diversity stands out as a key material issue for Edwards.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups Edwards engages with: 

Stakeholder Group	Method of engagement
Executives	·      Formal interviews conducted by third party ·      Workshops
Employees	·      Survey of participants in the Edwards Leaders’ Forum and Edwards Lifesciences Leadership Programme
Investors	·      Formal interviews conducted by third party ·      Correspondence regarding ratings surveys
Patients	·      Formal interviews conducted by third party
Board of Directors	·      Formal interviews conducted by third party
Opinion Leaders (Industry Associations)	·      Formal interviews conducted by third party ·      Reviewed relevant reports
GPOs	·      Formal interviews conducted by third party
Wholesalers/Distributors	·      Formal interviews conducted by third party
Regulatory & Certifying Bodies	·      Reviewed proxy materials (ISO standards, FDA documentation)
Customers and Physicians	·      Formal interviews conducted by third party ·      Reviewed customer sustainability reports
Suppliers	·      Formal interviews conducted by third party ·      Reviewed supplier sustainability reports
Community Organisations	·      Reviewed reports and public materials

How stakeholder engagement was made to identify material issues

To identify and prioritise material topics Edwards carried out in-person phone interviews with 42 internal and 20 external stakeholders.

What actions were taken by Edwards to promote workplace diversity?

In its 2017 Sustainability Report Edwards reports that it took the following actions for promoting workplace diversity:

• Implementing diversity and inclusion programmes
• To foster inclusive thinking and increase the diversity of its workforce, Edwards has developed programmes focused on attracting, engaging and developing diverse talent. Sample activities include:
  • Career fairs for engaging minorities at conferences and university chapters (e.g., National Society of Black Engineers and the Society of Women Engineers)
  • Panel discussions about managing your career at Edwards featuring guests from Edwards’ executive or senior leadership teams
  • Speed Mentoring with senior leadership team members
  • Leadership development classes
  • Hospital Observation opportunities to see Edwards’ products in clinical use
  • Monthly Mix & Mingle social events
  • Welcome Reception for summer interns recruited from the National Society of Black Engineers (NSBE)
  • Summer Externship Programme

• Engaging employees in diversity
• Edwards’ Employee Resource Groups (ERGs) focus on employee awareness and learning, as well as networking. ERGs host a variety of learning opportunities, networking activities and group events designed to educate, raise awareness, create a sense of community and provide career development opportunities for members. Edwards employees participate in several ERGs that celebrate and advance diversity, which include:
  • Network of Women: Informs, involves and inspires all employees on the value of gender diversity and inclusion into the Edwards culture where employees grow and thrive
  • MultiCultural: Fosters a community that attracts and enables Edwards’ employees across cultures to be connected and empowered, and reach their full potential
  • Friends of Veterans Network: Fosters a community of veterans and veteran-minded employees at Edwards to enhance employee engagement, drive veterans’ talent strategy and serve the veterans community
  • Generations: Supporting issues around work / life integration, parenting, elder care and family caregiving. Chapters include Fertility, Adoption, and Fostering, Working Parents, Early Career Professionals
  • Rainbow Alliance: Creates a community of LGBTQ+ (lesbian, gay, bisexual, transgender, and questioning) members and allies that fosters employee engagement and diversity of thought within Edwards through education, support, visibility, and advocacy; together, striving to cultivate an environment of acceptance and respect for all employees

• Preventing unconscious bias
• Edwards’ Leveraging Diversity workshop addresses unconscious bias by encouraging inclusive thinking and behaviours from the top down. The training also helps individuals develop their cultural competency skills to work effectively across both similarities and differences. Post-training evaluations have shown the sessions are effective in changing peoples’ mindsets on how they promote, hire and engage with colleagues.

• Implementing a summer externship programme
• In coordination with community organisations Girls Inc. of Orange County and 100 Black Men of Orange County, Edwards continued its annual summer externship programme for under-represented high school aged students. In 2017, this externship programme gave 15 students the experience of job shadowing with Edwards employees from several functional areas of the company, exposing them to a variety of business situations. Edwards provided employees with diversity training and held all-inclusive events on campus, to promote inclusion among co-workers. Edwards also attended the National Society of Black Engineers and recruited interns as well as permanent employees.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standards addressed in this case are:

1) Disclosure 405-1 Diversity of governance bodies and employees

2) Disclosure 406-1 Incidents of discrimination and corrective actions taken

 

Disclosure 405-1 Diversity of governance bodies and employees corresponds to:

• Sustainable Development Goal (SDG) 5: Achieve gender equality and empower all women and girls
• Business theme: Gender equality, Women in leadership
• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Diversity and equal opportunity

Disclosure 406-1 Incidents of discrimination and corrective actions taken corresponds to:

• Sustainable Development Goal (SDG) 5: Achieve gender equality and empower all women and girls
• Business theme: Non-discrimination
• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Non-discrimination
• Sustainable Development Goal (SDG) 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
• Business theme: Non-discrimination 

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.

 

References:

1) This case study is based on published information by Edwards, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original, please revert to the original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to Edwards: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?

In its 2018 Citizenship Report P&G identified a range of material issues, such as governance & ethical conduct, corporate transparency, product safety & ingredient transparency, climate, water, waste and packaging. Among these, protecting and promoting human rights stands out as a key material issue for P&G.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups P&G engages with:

Stakeholder Group

Employees

Investors

Consumers

Communities

External Business Partners

Authorities: Local – Regional – Global

Non-Governmental Organisations (NGOs): Local – Regional – Global

Principal Industry and Business Associations

How stakeholder engagement was made to identify material issues

To identify and prioritise material topics P&G consulted around 80 stakeholders – including investors, civil society groups, retailers, suppliers, industry organisations, experts and P&G employees – through a combination of on-line surveys and interviews.

What actions were taken by P&G to protect and promote human rights?

In its 2018 Citizenship Report P&G reports that it took the following actions for protecting and promoting human rights:

• Preventing child labour
• P&G does not permit the exploitation of children and does not use child labour in any of its global facilities. In 2014, P&G learned that children were picking postconsumer waste from landfills, which ultimately made its way to P&G’s upstream corrugate supply chain. Since then, P&G has stayed engaged with its corrugate supply chain and used its leverage to enable suppliers to address the issue and provide remedy to the children and their families. Remedy included, for example, establishing schools, enrolling and supporting affected children in the schools, launching mobile health clinics, developing skilled workshops and compensating parents for loss of income.

• Combatting forced labour
• P&G supports the Consumer Goods Forum Priority Industry Principles, which state that forced labour is an unacceptable human rights violation that can take multiple forms and must be addressed. Accordingly, P&G takes active measures to apply these Principles across its global value chains and operations, and seeks to apply them to all workers, regardless of their employment status, location, contractual arrangements or role.

• Fighting discrimination
• P&G is deeply committed to an inclusive culture and does not discriminate against individuals on the basis of race, colour, gender, age, national origin, religion, sexual orientation, gender identity or expression, marital status, citizenship, disability, veteran status, HIV/AIDS status or any other legally protected factor. In June 2017, P&G joined the CEO Action for Diversity & Inclusion, to advance diversity and inclusion in the workplace and committed to continue to cultivate workplaces that support open dialogue on complex, and sometimes difficult, conversations about diversity and inclusion, implement and expand unconscious bias education and share best known – as well as unsuccessful – actions.

• Respecting the freedom of association and collective bargaining
• P&G respects its employees’ right to choose to join or not to join a trade union or to have recognised employee representation in accordance with local law. Where employees are represented by a legally recognised union or employee representative, P&G is committed to establishing a constructive dialogue regarding the interests of both the employees and the business. P&G will bargain in good faith with such representatives in accordance with local law and, regardless of whether a facility is union or non-union, P&G always seeks to create a high-performing work force, where employees are highly engaged, multi-skilled and process owners.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standards addressed in this case are:

1) Disclosure 406-1 Incidents of discrimination and corrective actions taken

2) Disclosure 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

3) Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labor

4) Disclosure 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

 

Disclosure 406-1 Incidents of discrimination and corrective actions taken corresponds to:

• Sustainable Development Goal (SDG) 5: Achieve gender equality and empower all women and girls
• Business theme: Non-discrimination
• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Non-discrimination
• Sustainable Development Goal (SDG) 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
• Business theme: Non-discrimination 

Disclosure 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk corresponds to:

• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Freedom of association and collective bargaining

Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labor corresponds to:

• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Abolition of child labor
• Sustainable Development Goal (SDG) 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
• Business theme: Abolition of child labor

Disclosure 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor corresponds to:

• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Elimination of forced or compulsory labor

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.

 

References:

1) This case study is based on published information by P&G, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original, please revert to the original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to P&G: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?

In its 2018 Sustainability Report the Yamaha Group identified a range of material issues, such as environmental protection, prevention of corruption, socially responsible procurement, health and safety at work, appropriate marketing, information and advertising. Among these, promoting and respecting human rights stands out as a key material issue for the Yamaha Group.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups the Yamaha Group engages with:

To identify and prioritise material topics the Yamaha Group engages with its stakeholders through the following channels:

Stakeholder Group	Method of engagement
Customers	·      Customer inquiries service for each product and service (telephone and email, etc.) ·      Regular business activities
Shareholders/Investors	·      General Shareholders’ Meeting ·      Briefing sessions for investors ·      Website and e-mail magazine for investors
Employees	·      Opinion surveys on business management ·      Labour-management meetings and consultations
Business partners (suppliers, clients, subcontractors)	·      Regular business and procurement activities ·      Production and sales trend report meetings ·      Policy briefing sessions ·      Surveys
Local communities	·      Information exchange meetings with regional and local organisations ·      Factory tours ·      Employee participation in regional activities
Global environment	·      Information exchange and dialogue with the local communities and NPO/NGOs

What actions were taken by the Yamaha Group to promote and respect human rights?

In its 2018 Sustainability Report the Yamaha Group reports that it took the following actions for promoting and respecting human rights:

• Hiring without discrimination
• In its hiring and employment practices, based on its Compliance Code of Conduct, the Yamaha Group strives for fair selection and the absence of any form of discrimination, while providing employment opportunities to a diverse group of people. Additionally, the Yamaha Group determines evaluation and compensation of employees according to fair rules, using criteria such as the ability to perform tasks, job responsibilities, and achievements. The Yamaha Group also carries out training for managers involved with evaluations, in order to ensure their ability to make accurate assessments.

• Establishing a good employer-employee relationship
• The Yamaha Group adheres to the protection of employee rights prescribed by international treaties, laws, collective labour agreements and other agreements. In addition, in pursuing the Yamaha Corporate Philosophy, employees and the Group strive to achieve favourable relationships, based on ample communication.

• Preventing harassment and unfair discrimination
• The Yamaha Group seeks to prevent any form of harassment or discrimination and, in order to spread awareness of this stance, it has distributed the Compliance Code of Conduct in the form of a booklet which includes detailed explanations to all employees. Employment regulations also clarify that harassment is grounds for disciplinary action. Additionally, the Yamaha Group works to maintain a healthy workplace environment by offering a hotline and by educating employees through workplace meetings and management training.

• Promoting human rights in the supply chain
• In the interest of furthering its policy concerning human rights throughout its supply chain, the Yamaha Group is taking the following actions:
  • Establishes CSR measures, including human rights, in the selection requirements for suppliers.
  • Requests that suppliers comply with the Yamaha Supplier CSR Code of Conduct, which establishes practices related to human rights and labour (specified in the Transaction Agreement), and that suppliers carry out self-assessments based on this Code of Conduct (correction is requested as needed).

• Prohibiting forced/child labour
• The Yamaha Group Compliance Code of Conduct prohibits any form of forced labour or labour by children under the minimum age permissible by law. In addition, the Yamaha Supplier CSR Code of Conduct clearly states the same conditions and requests that business partners follow them. The Yamaha Group also asks business partners to perform self-assessments using a questionnaire and, based on the results, asks for improvement measures when necessary.

• Organising and operating a helpline
• The Yamaha Group has set up a helpline both inside and outside the company that deals with requests for advice and notifications from employees concerning human rights issues, including harassment. In addition to developing a multilingual mail reception form that can receive requests from various countries and regions, the Yamaha Group is aiming to raise awareness of the helplines by posting the contact information both in the Compliance Code of Conduct booklet and internal publications. The Yamaha Group investigates the facts behind each consultation and notification quickly and fairly, while protecting the privacy of both the consulting person and the offender and takes corrective measures, including providing guidance if a problem is identified. If the consulting person or victim strongly requests confidentiality and it becomes difficult to carry out an investigation, the Yamaha Group will still take corrective measures, such as improving the workplace environment. Also, as needed, the Yamaha Group will promote awareness and conduct training, such as management training, in order to prevent similar issues from emerging.

• Providing human rights education
• The Yamaha Group disseminates information to employees to improve understanding concerning human rights issues. Using its intranet, for example, the Yamaha Group provides explanations of the issue of conflict minerals and of matters such as “guiding principles on business and human rights” and the “Act for Eliminating Discrimination against Persons with Disabilities”. The Yamaha Group also holds expert-led in-house seminars and briefings and study sessions for personnel in charge of procurement, where discussions address themes such as human rights issues in the supply chain. In FY 2018, 19 employees in charge of marketing learned about related matters for advertising and promotions as part of their skills training.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standards addressed in this case are:

1) Disclosure 406-1 Incidents of discrimination and corrective actions taken

2) Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labor

3) Disclosure 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

4) Disclosure 412-2 Employee training on human rights policies or procedures

 

Disclosure 406-1 Incidents of discrimination and corrective actions taken corresponds to:

• Sustainable Development Goal (SDG) 5: Achieve gender equality and empower all women and girls
• Business theme: Non-discrimination
• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Non-discrimination
• Sustainable Development Goal (SDG) 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
• Business theme: Non-discrimination

Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labor corresponds to:

• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Abolition of child labor
• Sustainable Development Goal (SDG) 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
• Business theme: Abolition of child labor

Disclosure 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor corresponds to:

• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Elimination of forced or compulsory labor

Disclosure 412-2 Employee training on human rights policies or procedures does not correspond to any SDG.

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.

 

References:

1) This case study is based on published information by the Yamaha Group, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original, please revert to the original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to the Yamaha Group: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?

In its 2018 Sustainability Report Kerry Properties identified a range of material issues, such as customer information and privacy, prevention of bribery, extortion, fraud and money laundering, customer health and safety, fair and responsible marketing communication and information. Among these, building an inclusive and respectful workplace stands out as a key material issue for Kerry Properties.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups Kerry Properties engages with:

Stakeholder Group	Method of engagement
Investors and Shareholders	·      Annual/Special General Meetings and Interim/Annual results announcements ·      Announcements and circulars ·      Annual and interim reports ·      Sustainability report ·      Company websites ·      Investor visits/briefings ·      Response to investor surveys and benchmarking exercises ·      Press and analysts’ conferences ·      Roadshows and investors’ conferences
Customers and Tenants	·      Customer satisfaction surveys ·      Customer service hotlines ·      Community events ·      Club and membership activities ·      Social media and company websites ·      Corporate magazines
Government and Industry Associations	·      Regular meetings ·      Public consultation ·      Conference, forums and seminars
Academia	·      Research studies ·      Student partnership programmes ·      Event venue sponsorships ·      Seminars
Media	·      Press conferences and releases ·      Media briefings ·      Feedback and response to enquiries
Non-governmental Organisation Partners	·      Focus groups ·      Partnership programmes ·      Award schemes and charters ·      Sponsorships and donations ·      Conferences and seminars
Employees	·      Orientation and training sessions ·      Team building activities ·      Recreational and volunteering activities ·      Lunch with senior management ·      Communication enhancement via latest information technologies ·      Employee Innovation Committee ·      Staff magazine “Art of Services” ·      Performance appraisal ·      Intranet and emails
Suppliers and Contractors	·      Surveys and meetings ·      Supplier enquiry hotline ·      Green Construction Site Award ·      Safety briefings ·      Tendering and procurement processes
Local Communities	·      Public/community events ·      Community initiatives ·      Employee volunteering activities ·      Company websites

How stakeholder engagement was made to identify material issues

To identify and prioritise material topics Kerry Properties engaged with both internal and external stakeholders through an interview, training, focus group discussions and surveys, receiving and analysing 824 valid questionnaires.

What actions were taken by Kerry Properties to build an inclusive and respectful workplace?

In its 2018 Sustainability Report Kerry Properties reports that it took the following actions for building an inclusive and respectful workplace:

• Promoting diversity and equal opportunity
• Kerry Properties does not tolerate discrimination on the grounds of sex, sexual orientation, pregnancy, marital status, age, disability, family status, ethnic origin, race or religious belief in all aspects of employment, training and career development and spells out its responsibilities, providing guidelines on equality, diversity and inclusion in the workplace in its Equal Opportunity Policy, Staff Handbook and Workplace Quality Policy. Additionally, Kerry Properties continues to improve diversity of the Board with the Board Diversity Policy and organises equality and diversity training for management staff from offices in Hong Kong and the Mainland. In the training sessions, staff are introduced to values of equality and diversity, and both international and local cases on issues such as LGBT (lesbian, gay, bisexual, transgender) and gender discrimination. Kerry Properties protects individuals from any form of discrimination and harassment in the workplace as stipulated in the Policy and Procedures for Handling Equal Opportunity, Discrimination and Sexual Harassment, and has also set up procedures and delegated responsible departmental personnel to guarantee a fair and timely investigation into any complaints. These policies, procedures and practices are reviewed on a regular basis to ensure their effectiveness.

• Enforcing labour standards
• As stipulated in its Workplace Quality Policy, Kerry Properties prohibits any form of child labour or forced labour, including bonded labour, indentured labour, slave labour or human trafficking. Relevant terms have also been incorporated into Kerry Properties’ Sustainable Procurement Policy Statement and the Vendor Code of Conduct, to make sure that its contractors and suppliers acknowledge its commitment. To prevent the hiring of underaged employees, Kerry Properties follows established procedures to scrutinise the personal data of the applicants. Guidelines regarding overtime work, allowances and compensation leave are provided in Kerry Properties’ employment-related policies. Regular reviews are carried out, to eliminate all forms of forced labour. To raise employees’ awareness of labour rights issues, a training session was conducted in 2018 for a group of management staff from offices in Hong Kong and Mainland China. The training highlighted recent observations around the world as well as international guidelines regarding the prevention of child labour and forced labour in business operations. Kerry Properties abides by the relevant laws and regulations in relation to employment and labour standards and, during the reporting period, there were no confirmed cases of non-compliance regarding compensation and dismissal, recruitment and promotion, working hours, rest periods, equal opportunity, diversity, anti-discrimination, and other benefits and welfare, as well as preventing child and forced labour.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standards addressed in this case are:

1) Disclosure 406-1 Incidents of discrimination and corrective actions taken

2) Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labor

3) Disclosure 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

 

Disclosure 406-1 Incidents of discrimination and corrective actions taken corresponds to:

• Sustainable Development Goal (SDG) 5: Achieve gender equality and empower all women and girls
• Business theme: Non-discrimination
• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Non-discrimination
• Sustainable Development Goal (SDG) 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
• Business theme: Non-discrimination

Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labor corresponds to:

• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Abolition of child labor
• Sustainable Development Goal (SDG) 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
• Business theme: Abolition of child labor

Disclosure 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor corresponds to:

• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Elimination of forced or compulsory labor

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.

 

References:

1) This case study is based on published information by Kerry Properties, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original, please revert to the original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to Kerry Properties: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?

In its 2018 Sustainability Report Gildan identified a range of material issues, such as occupational health and safety, operational water and wastewater management, business impact on the community, energy and emissions management. Among these, protecting employee rights stands out as a key material issue for Gildan.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups Gildan engages with:

To identify and prioritise material topics Gildan engaged with its stakeholders through the following channels:

Stakeholder Group	Method of engagement
Investors/Shareholders	·      Annual General Meeting – includes the opportunity to cast an advisory vote on the Company’s approach to executive compensation ·      Earnings Release Conference Calls ·      2017 Materiality Assessment ·      Investor perception study ·      Investor day on-site ·      On-request meetings with Board members
Board of Directors	·      Board meetings ·      Various site visits
Employees	·      Global employee engagement survey ·      Pulse surveys ·      2017 Materiality Assessment ·      Worker-Management Committee Meetings ·      Employee Meetings – Headquarters ·      Gildan TV Internal Communications ·      Round tables
Customers	·      2017 Materiality Assessment ·      Benchmarking ·      Audits
NGOs	·      Memberships ·      Audit requests ·      Participation in Roundtables ·      Committee Meetings ·      Conferences ·      Webinars ·      Workshops ·      Materiality Assessment
Local Communities	·      Town Hall Meetings ·      Also through relevant NGOs
Students / Academia / Schools	·      Mentoring ·      Internship Programme ·      Participation in research projects
Government	·      Meetings

What actions were taken by Gildan to protect employee rights?

In its 2018 Sustainability Report Gildan reports that it took the following actions for protecting employee rights:

• Protecting the freedom of association
• Gildan fundamentally respect its employees’ rights to form or join any organisation or association of their choosing, including unions. Gildan also respects their rights to engage in collective bargaining. Approximately 55% of Gildan’s global employees are currently covered by a collective bargaining agreement in place between unions and corresponding facilities.

• Providing grievance mechanisms
• Gildan has an open-door policy to encourage employees to contact management on any matter and receive immediate feedback, and hosts roundtables organised by management and employees to define best practices, identify grievances and collectively develop action plans for remediation. Gildan also offers options to report grievances anonymously at all of its administrative offices and manufacturing facilities, including through its Integrity and Social Responsibility Hotline and in suggestion boxes. Employees can report their grievances without fear of reprisals. Gildan’s confidential Integrity and Social Responsibility Hotline, administered by an independent third party, is available to all employees, suppliers and others in multiple languages to report any suspected misconduct in any area. Complaints are reported on a quarterly basis to the Ethics and Compliance Committee, the Compliance Steering Committee, the Audit and Finance Committee of the Board of Directors, and the Chair of the Compensation and Human Resources Committee of the Board of Directors. The hotline is tested annually by the Company’s internal audit department and, in 2018, Gildan received a total of 41 calls, the majority of which related to minor Human Resources issues. Employees can also anonymously place written comments in suggestion boxes, which are situated on the production floor and in the cafeterias of all manufacturing facilities in Mexico, Central America, the Caribbean Basin and Bangladesh, at Gildan’s Barbados offices and in a number of locations in the U.S. Written messages are retrieved from the boxes on a regular basis by a regional, non-management employee. The majority of concerns relate to Human Resources matters, operational issues and personnel management. Gildan seeks to fully resolve 100% of issues raised, in a timely manner. Additionally, to make sure new employees are aware of the resources available to them and how they can be used, Gildan provides training on grievance mechanisms as part of their orientation process and, in 2018, grievance mechanism training was provided to a total of 35,303 employees throughout Bangladesh, Honduras, Mexico, Nicaragua, and the Dominican Republic.

• Respecting human rights
• Gildan is committed to respecting human rights and its Human Rights Policy, which is based on the United Nations’ Guiding Principles, sets clear standards that Gildan-owned manufacturing facilities as well as its contractors are required to follow. The policy is complemented with Gildan’s Code of Ethics and Code of Conduct, which include principles related to workers’ fundamental rights such as Freedom of Association, Non-discrimination, prohibition of forced labour and child labour. Respect for human rights is supervised by Gildan’s Corporate Citizenship department, validating compliance through the Social Compliance audit program and reporting any violation of human rights on a quarterly basis to Gildan’s Board of Directors. The Human Resources team also plays a key role in ensuring respect for human rights, on a day-to-day basis. In October 2018, as part of its commitment to respecting human rights, Gildan joined the Industry Commitment to Responsible Recruitment developed in conjunction with the American Apparel & Footwear Association and the Fair Labor Association. The commitment is a proactive industry effort to address potential forced labour risks for migrant workers in the global supply chain and signatories must ensure that no workers pay for their job, that workers retain control of their travel documents and that they have full freedom of movement.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standards addressed in this case are:

1) Disclosure 402-1 Minimum notice periods regarding operational changes

2) Disclosure 406-1 Incidents of discrimination and corrective actions taken

3) Disclosure 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

 

Disclosure 402-1 Minimum notice periods regarding operational changes corresponds to:

• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Labor/management relations

Disclosure 406-1 Incidents of discrimination and corrective actions taken corresponds to:

• Sustainable Development Goal (SDG) 5: Achieve gender equality and empower all women and girls
• Business theme: Non-discrimination
• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Non-discrimination
• Sustainable Development Goal (SDG) 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
• Business theme: Non-discrimination

Disclosure 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk corresponds to:

• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Freedom of association and collective bargaining

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.

 

References:

1) This case study is based on published information by Gildan, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original, please revert to the original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to Gildan: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?

In its 2017/18 Sustainability Report alstria identified a range of material issues, such as ethical conduct, employee growth and development, financial performance, supplier management, carbon emissions. Among these, promoting workplace diversity stands out as a key material issue for alstria.

Stakeholder engagement in accordance with the GRI Standards

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The organization should identify its stakeholders, and explain how it has responded to their reasonable expectations.”

Stakeholders must be consulted in the process s of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups alstria engages with:   

Stakeholder Group	Method of engagement
Tenants	·      Regular meetings with key tenants ·      Feedback at all different stages of a tenancy, as collected by alstria’s property managers ·      Access to all important documentation by means of an online tenant portal
Business partners	·      One-on-one dialogue before the beginning of a new business relation ·      Weekly meetings with contractors during the construction stage ·      Dialogue in the form of online feedback via the company’s website
Employees	·      Annual appraisal meetings ·      Open-door policy ·      Anonymous company feedback survey
Local communities	·      One-on-one dialogue with affected neighborhoods before and during redevelopment ·      Press conferences ·      Responsive communication through social media
Investors	·      Discussion at roadshows, conferences and tours of alstria’s properties ·      Direct dialogue and voting rights at the Annual General Meeting ·      Direct chat via alstria’s website

How stakeholder engagement was made to identify material issues

To identify and prioritise material topics alstria engaged with its stakeholders through a survey among 1,420 stakeholders, who included shareholders, debt providers, analysts, tenants, employees, press and others.

What actions were taken by alstria to promote workplace diversity?

In its 2017/18 Sustainability Report alstria reports that it took the following actions for promoting workplace diversity:

• Promoting equal opportunities
• Each of alstria’s employees is to be treated fairly and respectfully by supervisors and other employees. Seeking to prevent discrimination on any grounds throughout the Company’s upstream and downstream activities, alstria’s ‘Equal Treatment Policy’ vehemently prohibits any sort of discrimination based on ethnic or national background, gender, sexual orientation, marital status, age, religion, ideology, political attitude or any disability that affects the working relationship alstria has with its employees, from hiring to the termination process. Employees experiencing or witnessing any discriminatory incidents have to report such incidents to their direct supervisor or the Company’s compliance officer. The Company’s external compliance hotline enables employees to anonymously and confidentially report any relevant breaches and, since the Company’s founding in 2006, no concerns regarding possible discrimination have been officially addressed at alstria.

• Fostering gender diversity
• Firmly committed to promoting gender diversity and increasing the representation of women in management positions, alstria employed, in 2017, 76 women and 45 men, a female-to-male ratio of 63% to 37%. As the industry has a deficit in women in management positions, alstria’s Management Board has determined that female representation for the first management level below the Management Board should not be less than 30% until December 2021. This target was overreached in 2017, with 41.7% of alstria’s upper management positions covered by women. A similar target quota of 30% female representation until 2021 has been set for the members of the Supervisory Board, which has also been achieved, with women making up 33.33% of the Supervisory Board in 2017. Additionally, in 2017, the salaries between women and men in equivalent positions and homogeneous teams were aligned and did not differ by more than 1.2%.

• Increasing age diversity
• When it comes to the creation of a new location of operations or a new division, alstria recruits people regardless of age. For example, during its recent business expansion with a local operational team in Berlin, alstria recruited a mixed-aged workforce from the beginning. This principle allows alstria to benefit from each age group’s special strengths, and avoid potential conflicts. The measures alstria takes to benefit from the experience of employees of various ages include facilitating mentoring, and encouraging cross-generational interaction. This way, alstria encourages employees to share knowledge and understand various perspectives. To compliment this effort, alstria also raises managers’ awareness of the challenges posed by mixed-age teams.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standards addressed in this case are:

1) Disclosure 405-1 Diversity of governance bodies and employees

2) Disclosure 405-2 Ratio of basic salary and remuneration of women to men

3) Disclosure 406-1 Incidents of discrimination and corrective actions taken

 

Disclosure 405-1 Diversity of governance bodies and employees corresponds to:

• Sustainable Development Goal (SDG) 5: Achieve gender equality and empower all women and girls
• Business theme: Gender equality, Women in leadership
• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Diversity and equal opportunity

Disclosure 405-2 Ratio of basic salary and remuneration of women to men corresponds to:

• Sustainable Development Goal (SDG) 5: Achieve gender equality and empower all women and girls
• Business theme: Equal remuneration for women and men
• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Equal remuneration for women and men
• Sustainable Development Goal (SDG) 10: Reduce inequality within and among countries
• Business theme: Equal remuneration for women and men

Disclosure 406-1 Incidents of discrimination and corrective actions taken corresponds to:

• Sustainable Development Goal (SDG) 5: Achieve gender equality and empower all women and girls
• Business theme: Non-discrimination
• Sustainable Development Goal (SDG) 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
• Business theme: Non-discrimination
• Sustainable Development Goal (SDG) 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
• Business theme: Non-discrimination

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.

 

References:

1) This case study is based on published information by alstria, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning.  If you would like to quote these written sources from the original, please revert to the original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to alstria: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.