2010
AMBATOVY SUSTAINABILITY REPORT
58
Text Annex 4: GRI Indicator Reference Index
Profile
Disclosure
Description
Reported CROSS-REFERENCE
1.1
Statement from the most senior decision-maker of the organization.
Fully
A1
1.2
Description of key impacts, risks, and opportunities.
Fully
B2
2.1
Name of the organization.
Fully
B1
2.2
Primary brands, products, and/or services.
Fully
B1
2.3
Operational structure of the organization, including main divisions, operating companies, subsidiaries,
Fully
B1
and joint ventures.
2.4
Location of organization’s headquarters.
Fully
B1
2.5
Number of countries where the organization operates, and names of countries with either major
Fully
B1
operations or that are specifically relevant to the sustainability issues covered in the report.
2.6
Nature of ownership and legal form.
Fully
B3.2
2.7
Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries). Fully
B1
2.8
Scale of the reporting organization.
Fully
B1
2.9
Significant changes during the reporting period regarding size, structure, or ownership.
Fully
A2
3.1
Reporting period (e.g., fiscal/calendar year) for information provided.
Fully
A2
3.3
Reporting cycle (annual, biennial, etc.).
Fully
A2
3.4
Contact point for questions regarding the report or its contents.
Fully
A2
3.5
Process for defining report content.
Fully
A2
3.6
Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). Fully
A2
See GRI Boundary Protocol for further guidance.
3.7
State any specific limitations on the scope or boundary of the report (see completeness principle
Fully
A2
for explanation of scope).
3.8
Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other
Fully
A2
entities that can significantly affect comparability from period to period and/or between organizations.
3.9
Data measurement techniques and the bases of calculations, including assumptions and techniques
Partially
A2
underlying estimations applied to the compilation of the Indicators and other information in the report.
Explain any decisions not to apply, or to substantially diverge from, the GRI Indicator Protocols.
3.12
Table identifying the location of the Standard Disclosures in the report.
Fully
Annex 4
4.1
Governance structure of the organization, including committees under the highest governance body
Fully
B3.2
responsible for specific tasks, such as setting strategy or organizational oversight.
4.2
Indicate whether the Chair of the highest governance body is also an executive officer.
Fully
B3.2
4.3
For organizations that have a unitary board structure, state the number of members of the highest
Partially
B3.2
governance body that are independent and/or non-executive members.
4.4
Mechanisms for shareholders and employees to provide recommendations or direction to the
Partially
B3.2
highest governance body.
4.5
Linkage between compensation for members of the highest governance body, senior managers, and
Partially
B3.2
executives (including departure arrangements), and the organization’s performance (including social
and environmental performance).
4.6
Processes in place for the highest governance body to ensure conflicts of interest are avoided.
Fully
B3.2
4.8
Internally developed statements of mission or values, codes of conduct, and principles relevant to
Fully
B3.1, C4.3, C5.2
economic, environmental, and social performance and the status of their implementation.
4.12
Externally developed economic, environmental, and social charters, principles, or other initiatives to
Fully
B4.1, B4.2
which the organization subscribes or endorses.
4.14
List of stakeholder groups engaged by the organization.
Fully
B3.3, Annex 1
4.15
Basis for identification and selection of stakeholders with whom to engage.
Fully
B3.3
4.16
Approaches to stakeholder engagement, including frequency of engagement by type and by
Fully
B3.3
stakeholder group.
4.17
Key topics and concerns that have been raised through stakeholder engagement, and how the
Fully
B3.4
organization has responded to those key topics and concerns, including through its reporting.
DMA EC
Disclosure on Management Approach – Economic Performance
Fully
C2.1
DMA EN
Disclosure on Management Approach – Environmental Performance
Fully
C1.1
DMA LA
Disclosure on Management Approach – Labour Practices & Decent Work Performance
Fully
C4.1
DMA HR
Disclosure on Management Approach – Human Rights Performance
Fully
C5.1
DMA SO
Disclosure on Management Approach – Social Performance
Fully
C3.1
DMA PR
Disclosure on Management Approach – Product Responsibility Performance
Fully
C6.1
EC1
Direct economic value generated and distributed, including revenues, operating costs, employee
Partially
C2.2
compensation, donations and other community investments, retained earnings, and payments to
capital providers and governments.
EC3
Coverage of the organization’s defined benefit plan obligations.
Partially
C2.2
EC4
Significant financial assistance received from government.
Fully
C2.2
EC5
Range of ratios of standard entry level wage compared to local minimum wage at significant locations Partially
C2.3
of operation.
EC6
Policy, practices, and proportion of spending on locally-based suppliers at significant locations
Partially
C2.3
of operation.
EC7
Procedures for local hiring and proportion of senior management and workforce hired from the local
Partially
C2.3, C4.2
community at significant locations of operation.
EC8
Development and impact of infrastructure investments and services provided primarily for public benefit Fully
C2.4
through commercial, in-kind, or pro bono engagement.
EC9
Understanding and describing significant indirect economic impacts, including the extent of impacts.
Fully
C2.4
