Home Pt Pt Sustainability ESG Reporting GRI 101: Foundation 2016

GRI Compliance / Universal Standards

Foundation 2016

For Management Response click here.

For Reporting Boundaries and Methodologies click here.

REF	Estado	Disclosure	Our Response
GRI 101-01	Full Disclosure	Stakeholder Inclusiveness The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.	See s172(1) Statement and Stakeholder Engagement section on page 79 of our Annual Report.
GRI 101-02	Full Disclosure	Sustainability context The report shall present the reporting organization’s performance in the wider context of sustainability.	The Sustainable Business section (page 62 onward) of our Annual Report explains the wider context of our sustainability strategy, material issues, contributions to UN SDGs and our actions to limit the impact of climate change.
GRI 101-03	Full Disclosure	Materiality The report shall cover topics that: Reflect the reporting organisation’s significant economic, environmental, and social impacts; or Substantively influence the assessments and decisions of stakeholders.	We have set out and reported on a list of material topics in the Environment, Social and Governance section of the Sustainable Business section (page 62 onward) of our Annual Report.
GRI 101-04	Full Disclosure	Completeness The report shall include coverage of material topics and their Boundaries, sufficient to reflect significant economic, environmental, and social impacts, and to enable stakeholders to assess the reporting organization’s performance in the reporting period.	We have set out and reported on a list of material topics in the Environment, Social and Governance section of the Sustainable Business section (page 62 onward) of our Annual Report.
GRI 101-05	Full Disclosure	Accuracy The reported information shall be sufficiently accurate and detailed for stakeholders to assess the reporting organization’s performance.	The reported information indicates sources, which data has been estimated, and the underlying assumptions for the estimation, or where that information can be found. The qualitative statements in the report are consistent with other reported information and other available evidence.
GRI 101-06	Full Disclosure	Balance The reported information shall reflect positive and negative aspects of the reporting organization’s performance to enable a reasoned assessment of overall performance.	The report covers both favourable and unfavourable results and topics. The information in the report is presented in a format that allows users to see positive and negative trends in performance on a year-to-year basis. The emphasis on the various topics in the report reflects their relative priority.
GRI 101-07	Full Disclosure	Clarity The reporting organization shall make information available in a manner that is understandable and accessible to stakeholders using that information.	The report is presented in a way that is intended to be easily understandable, accessible, and usable by our stakeholders, whether in print form or through the internet.
GRI 101-08	Full Disclosure	Comparability The reporting organization shall select, compile, and report information consistently. The reported information shall be presented in a manner that enables stakeholders to analyze changes in the organization’s performance over time, and that could support analysis relative to other organizations.	We have designed our Annual Report and our online GRI and SASB index tables to enable stakeholders to easily review our performance over time, and help readers find comparable information.
GRI 101-09	Full Disclosure	Reliability The reporting organization shall gather, record, compile, analyze, and report information and processes used in the preparation of the report in a way that they can be subject to examination, and that establishes the quality and materiality of the information.	Our reporting methodologies for sustainability and responsibility information can be found here.
GRI 101-10	Full Disclosure	Timeliness The reporting organization shall report on a regular schedule so that information is available in time for stakeholders to make informed decisions.	We have published the GRI report in line with the current financial year and our external results.