EXTERNAL ASSURANCE SUPPLY CHAIN RELATED STANDARD DISCLOSURES

The Quick Links section ofers an easy way to ind sets of Standard Disclosures or concepts that are helpful for understanding and using the Guidelines.

6.1 RELATION BETWEEN INTEGRATED REPORTING AND SUSTAINABILITY REPORTING

Sustainability reporting is a process that assists organizations in setting goals, measuring performance and managing change towards a sustainable global economy – one that combines long term proitability with social responsibility and environmental care. Sustainability reporting – mainly through but not limited to a sustainability report – is the key platform for communicating the organization’s economic, environmental, social and governance performance, relecting positive and negative impacts. The Aspects that the organization deems to be material, in response to its stakeholders’ expectations and interests, drive sustainability reporting. Stakeholders can include those who are invested in in the organization as well as those who have other relationships with the organization. Integrated reporting is an emerging and evolving trend in corporate reporting, which in general aims primarily to ofer an organization’s providers of inancial capital with an integrated representation of the key factors that are material to its present and future value creation. Integrated reporters build on sustainability reporting foundations and disclosures in preparing their integrated report. Through the integrated report, an organization provides a concise communication about how its strategy, governance, performance and prospects lead to the creation of value over time. Therefore, the integrated report is not intended to be an extract of the traditional annual report nor a combination of the annual inancial statements and the sustainability report. However, the integrated report interacts with other reports and communications by making reference to additional detailed information that is provided separately. Although the objectives of sustainability reporting and integrated reporting may be diferent, sustainability reporting is an intrinsic element of integrated reporting. Sustainability reporting considers the relevance of sustainability to an organization and also addresses sustainability priorities and key topics, focusing on the impact of sustainability trends, risks and opportunities on the long term prospects and inancial performance of the organization. Sustainability reporting is fundamental to an organization’s integrated thinking and reporting process in providing input into the organization’s identiication of its material issues, its strategic objectives, and the assessment of its ability to achieve those objectives and create value over time.

6.2 EXTERNAL ASSURANCE

External assurance is covered in three sections of the Guidelines: Ÿ ‘In accordance’ criteria options section 3.3 ‘Note on reports that are prepared ‘in accordance’ with the Guidelines’, p. 13 – requests a statement of the organization’s ‘in accordance’ criteria option, together with an external assurance statement, if the report or parts of it has been externally assured Ÿ G4-33 p. 36, and Implementation Manual p. 51 – requests information about policy and current practice regarding seeking external assurance, among other points Ÿ G4-32 GRI Content Index pp. 31-35 – requests signaling if a Standard Disclosure has been externally assured GRI recommends the use of external assurance but it is not a requirement to be ‘in accordance’ with the Guidelines. 6 QUICK LINKS

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