STANDARD DISCLOSURES RELATED TO STRATEGY, RISKS AND OPPORTUNITIES SECTOR DISCLOSURES LINKS WITH UNITED NATIONS GLOBAL COMPACT ‘TEN PRINCIPLES’, 2000

6.3 SUPPLY CHAIN RELATED STANDARD DISCLOSURES

The Standard Disclosures related to Supply Chain are placed in diferent sections of the Guidelines. Here is an overview of where the Supply Chain related Standard Disclosures can be found: GENERAL STANDARD DISCLOSURES Ÿ Organizational Proile: G4-12 p. 27, G4-13 p. 27 Ÿ Governance: G4-41 p. 38 SPECIFIC STANDARD DISCLOSURES Ÿ Category: Economic – Procurement Practices: G4-EC9 p. 51 Ÿ Category: Environmental – Energy: G4-EN4 p. 53 – Emissions: G4-EN17 p. 58 – Supplier Environmental Assessment: G4-EN32 p. 63, G4-EN33 p. 63, Aspect-speciic DMA Guidance Implementation Manual pp. 136-137 Ÿ Category: Social Ÿ Sub-Category: Labor Practices and Decent Work – Occupational Health and Safety: G4-LA6 p. 66 – Supplier Assessment for Labor Practices: G4-LA14 p. 69, G4-LA15 p. 69, Aspect-speciic DMA Guidance Implementation Manual pp. 167-168 Ÿ Sub-Category: Human Rights – Freedom of Association and Collective Bargaining: G4-HR4 p. 72 – Child Labor: G4-HR5 p. 72 – Forced and Compulsory Labor: G4-HR6 p. 73 – Supplier Human Rights Assessment: G4-HR10 p. 74, G4-HR11 p. 74, Aspect-speciic DMA Guidance Implementation Manual pp. 192-193 Ÿ Sub-Category: Society – Supplier Assessment for Impacts on Society: G4-SO9 p. 78, G4-SO10 p. 79, Aspect-speciic DMA Guidance Implementation Manual pp. 215-216

6.4 STANDARD DISCLOSURES RELATED TO STRATEGY, RISKS AND OPPORTUNITIES

The Guidelines contain diferent types of Standard Disclosures. Some are related to the organization’s general strategy, and others to its performance and impacts. Below is an overview of the Standard Disclosures that are directly related to strategy, risks and opportunities: GENERAL STANDARD DISCLOSURES Ÿ Strategy and Analysis: G4-1 p. 24, G4-2 p. 25 Ÿ Identiied Material Aspects and Boundaries: G4-17 p. 28, G4-18 p. 28, G4-19 p. 28, G4-20 p. 29, G4-21 p. 29 Ÿ Governance: G4-45 p. 39, G4-47 p. 39 SPECIFIC STANDARD DISCLOSURES Ÿ Category: Economic – Economic Performance: G4-EC2 p. 48 Ÿ Category: Social Ÿ Sub-Category: Society – Anti-corruption: G4-SO3 p. 77

6.5 SECTOR DISCLOSURES

GRI has published ten Sector Supplements that are compatible with the G3 and G3.1 Guidelines, and have been used by hundreds of organizations. The content of these Sector Supplements has been re-organized for use with G4, and re-titled as GRI Sector Disclosures. The Sector Disclosures to be used with the G4 Guidelines – as described in the ‘in accordance’ criteria in section 3 pp. 11-14, in the section 2.2 pp. 7-9 and in the Guidance to G4-18 in the Implementation Manual, pp. 31-40 – can be found at www.globalreporting.orgreportingsector-guidance.

6.6 LINKS WITH UNITED NATIONS GLOBAL COMPACT ‘TEN PRINCIPLES’, 2000

TABLE 6 UN Global Compact Principles, 2000 GRI Guidelines Principle 1. Businesses should support and respect the protection of internationally proclaimed human rights Sub-Category: Human Rights all Aspects Sub-Category: Society Ÿ Local Communities Principle 2. Businesses should make sure they are not complicit in human rights abuses Sub-Category: Human Rights all Aspects Principle 3. Businesses should uphold the freedom of association and the efective recognition of the right to collective bargaining G4-11 Sub-Category: Labor Practices and Decent Work Ÿ LaborManagement Relations Sub-Category: Human Rights Ÿ Freedom of Association and Collective Bargaining Principle 4. Businesses should uphold the elimination of all forms of forced and compulsory labour Sub-Category: Human Rights Ÿ Forced and Compulsory Labor Principle 5. Businesses should uphold the efective abolition of child labour Sub-Category: Human Rights Ÿ Child Labor Principle 6. Businesses should uphold the elimination of discrimination in respect of employment and occupation G4-10 Sub-Category: Labor Practices and Decent Work all Aspects Sub-Category: Human Rights Ÿ Non-discrimination Principle 7. Businesses should support a precautionary approach to environmental challenges Category: Environmental all Aspects Principle 8. Businesses should undertake initiatives to promote greater environmental responsibility Category: Environmental all Aspects Principle 9. Businesses should encourage the development and difusion of environmentally friendly technologies Category: Environmental all Aspects Principle 10. Businesses should work against corruption in all its forms, including extortion and bribery Sub-Category: Society Ÿ Anti-corruption Ÿ Public Policy

6.7 LINKS WITH OECD GUIDELINES FOR MULTINATIONAL ENTERPRISES, 2011