79 SEE IMPLEMENTATION MANUAL 83 SEE IMPLEMENTATION MANUAL

Aspect: Market Presence See reference 82.

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G4-EC5 RATIOS OF STANDARD ENTRY LEVEL WAGE BY GENDER COMPARED TO LOCAL MINIMUM WAGE AT SIGNIFICANT LOCATIONS OF OPERATION a. When a signiicant proportion of the workforce is compensated based on wages subject to minimum wage rules, report the ratio of the entry level wage by gender at signiicant locations of operation to the minimum wage. b. Report whether a local minimum wage is absent or variable at signiicant locations of operation, by gender. In circumstances in which diferent minimums could be used as a reference, report which minimum wage is being used. c. Report the deinition used for ‘signiicant locations of operation’.

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G4-EC6 PROPORTION OF SENIOR MANAGEMENT HIRED FROM THE LOCAL COMMUNITY AT SIGNIFICANT LOCATIONS OF OPERATION a. Report the percentage of senior management at signiicant locations of operation that are hired from the local community. b. Report the deinition of ‘senior management’ used. c. Report the organization’s geographical deinition of ‘local’. d. Report the deinition used for ‘signiicant locations of operation’.

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Aspect: Indirect Economic Impacts G4-EC7 DEVELOPMENT AND IMPACT OF INFRASTRUCTURE INVESTMENTS AND SERVICES SUPPORTED a. Report the extent of development of signiicant infrastructure investments and services supported. b. Report the current or expected impacts on communities and local economies. Report positive and negative impacts where relevant. c. Report whether these investments and services are commercial, in-kind, or pro bono engagements.

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G4-EC8 SIGNIFICANT INDIRECT ECONOMIC IMPACTS, INCLUDING THE EXTENT OF IMPACTS a. Report examples of the signiicant identiied positive and negative indirect economic impacts the organization has. These may include: Ÿ Changing the productivity of organizations, sectors, or the whole economy Ÿ Economic development in areas of high poverty Ÿ Economic impact of improving or deteriorating social or environmental conditions Ÿ Availability of products and services for those on low incomes Ÿ Enhancing skills and knowledge amongst a professional community or in a geographical region Ÿ Jobs supported in the supply chain or distribution chain Ÿ Stimulating, enabling, or limiting foreign direct investment Ÿ Economic impact of change in location of operations or activities Ÿ Economic impact of the use of products and services b. Report the signiicance of the impacts in the context of external benchmarks and stakeholder priorities, such as national and international standards, protocols, and policy agendas. pp. 80-81 Aspect: Procurement Practices G4-EC9 PROPORTION OF SPENDING ON LOCAL SUPPLIERS AT SIGNIFICANT LOCATIONS OF OPERATION a. Report the percentage of the procurement budget used for signiicant locations of operation spent on suppliers local to that operation such as percentage of products and services purchased locally. b. Report the organization’s geographical deinition of ‘local’. c. Report the deinition used for ‘signiicant locations of operation’.

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CATEGORY: ENVIRONMENTAL Introduction The environmental dimension of sustainability concerns the organization’s impact on living and non-living natural systems, including land, air, water and ecosystems. The Environmental Category covers impacts related to inputs such as energy and water and outputs such as emissions, eluents and waste. In addition, it covers biodiversity, transport, and product and service-related impacts, as well as environmental compliance and expenditures. See references 94, 96.

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