OBTAIN AN OVERVIEW Ÿ Read the Reporting Principles and Standard Disclosures CHOOSE THE PREFERRED ‘IN ACCORDANCE’ OPTION PREPARE TO DISCLOSE GENERAL STANDARD DISCLOSURES PREPARE TO DISCLOSE SPECIFIC STANDARD DISCLOSURES

2.1 THE GUIDELINES

The Guidelines are presented in two parts: Ÿ Reporting Principles and Standard Disclosures Ÿ Implementation Manual The irst part – Reporting Principles and Standard Disclosures – contains Reporting Principles, Standard Disclosures, and the criteria to be applied by an organization to prepare its sustainability report ‘in accordance’ with the Guidelines. Deinitions of key terms are also included. The second part – Implementation Manual – contains explanations of how to apply the Reporting Principles, how to prepare the information to be disclosed, and how to interpret the various concepts in the Guidelines. References to other sources, a glossary and general reporting notes are also included. For the GRI Reporting Principles and Standard Disclosures, the location of the Guidance available in the Implementation Manual is indicated on the page margin with the symbol below: pp. XYZ-XYZ Organizations should consult the Implementation Manual when preparing a sustainability report.

2.2 USING THE GUIDELINES TO PREPARE A SUSTAINABILITY REPORT: THE STEPS TO FOLLOW

Preparing a sustainability report using the Guidelines is an iterative process. The following steps describe how to use the Guidelines in the sustainability reporting process. This description aims to guide the reader through the main parts of the Guidelines, and does not necessarily depict a linear process for preparing a sustainability report. At the core of preparing a sustainability report is a focus on the process of identifying material Aspects – based, among other factors, on the Materiality Principle. Material Aspects are those that relect the organization’s signiicant economic, environmental and social impacts; or substantively inluence the assessments and decisions of stakeholders.

1. OBTAIN AN OVERVIEW Ÿ Read the Reporting Principles and Standard Disclosures

Ÿ Read the Deinitions of Key Terms p. 92 2 HOW TO USE THE GUIDELINES

2. CHOOSE THE PREFERRED ‘IN ACCORDANCE’ OPTION

Ÿ The Guidelines ofer two options for an organization to prepare its sustainability report ‘in accordance’ with the Guidelines. The two options are Core and Comprehensive. These options designate the content to be included for the report to be prepared ‘in accordance’ with the Guidelines. See pp. 11-14 Ÿ Both options can apply for an organization of any type, size, sector or location

3. PREPARE TO DISCLOSE GENERAL STANDARD DISCLOSURES

Ÿ Identify the General Standard Disclosures required for the chosen ‘in accordance’ option Ÿ Check if there are General Standard Disclosures that apply to the organization’s sector. The GRI Sector Disclosures can be found at www.globalreporting.orgreportingsector-guidance Ÿ Read the Principles for Deining Reporting Quality Ÿ Plan the processes to disclose the General Standard Disclosures Ÿ Consult the information presented in the Implementation Manual for explanations of how to disclose the General Standard Disclosures Ÿ Dedicate adequate time and attention to complete the General Standard Disclosures under the section ‘Identiied Material Aspects and Boundaries’ pp. 28-29. These General Standard Disclosures are a central element of both ‘in accordance’ options, and should be disclosed for both. To do this: – Read the Principles for Deining Report Content pp. 16-17 – Read the three steps for deining material Aspects and Boundaries, presented in the Implementation Manual pp. 31-40, and use the visual support for these steps p. 90

4. PREPARE TO DISCLOSE SPECIFIC STANDARD DISCLOSURES

Ÿ Speciic Standard Disclosures are Disclosures on Management Approach DMA and Indicators. They are presented under Categories and Aspects, as displayed in Table 1 on the next page Ÿ Identify the DMA and Indicators related to the material Aspects Ÿ Check if there are Aspects and Speciic Standard Disclosures that apply to the organization’s sector. The Sector Disclosures can be found at www.globalreporting.orgreportingsector-guidance Ÿ Read the Principles for Deining Reporting Quality pp. 17-18 Ÿ Plan the necessary processes to disclose the Speciic Standard Disclosures. The report should cover DMA and Indicators for identiied material Aspects pp. 62-235 of the Implementation Manual. Aspects that are not identiied as material do not need to be covered in the report Ÿ Consult the information presented in the Implementation Manual for explanations of how to disclose the Speciic Standard Disclosures Ÿ Information on topics considered material by the organization but not covered by the GRI Aspects list can also be included

5. PREPARE THE SUSTAINABILITY REPORT