GRI Content Index

General Disclosures

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GRI 2: General Disclosures 2021

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	Disclosure Item	Location (Page Number)	Supplementary Description
2-1	Organizational details	3, 8
2-2	Entities included in the organization’s sustainability reporting	3
2-3	Reporting period, frequency and contact point	3
2-4	Restatements of information	-	No restatements of information
2-5	External assurance	3
2-6	Activities, value chain and other business relationships	8, 87, 203
2-7	Employees	135
2-8	Workers who are not employees	135
2-9	Governance structure and composition	22, 172	Refer to the section on the Board of Directors in the Annual Report
2-10	Nomination and selection of the highest governance body	172
2-11	Chair of the highest governance body	172	Refer to the section on the Board of Directors in the Annual Report
2-12	Role of the highest governance body in overseeing the management of impacts	22
2-13	Delegation of responsibility for managing impacts	22
2-14	Role of the highest governance body in sustainability reporting	16	Refer to the section on independence in the Annual Report
2-15	Conflicts of interest	172	Refer to the section on independence in the Annual Report
2-16	Communication of critical concerns	22
2-17	Collective knowledge of the highest governance body	172
2-18	Evaluation of the performance of the highest governance body	22
2-19	Remuneration policies	172	Refer to Article 5 of the CAL Remuneration Committee Charter
2-20	Process to determine remuneration	172	Refer to Article 4 of the CAL Remuneration Committee Charter
2-21	Annual total compensation ratio	142, 196, 198
2-22	Statement on sustainable development strategy	6
2-23	Policy commitments	131, 186
2-24	Embedding policy commitments	186
2-25	Processes to remediate negative impacts	131, 186
2-26	Mechanisms for seeking advice and raising concerns	29, 25
2-27	Compliance with laws and regulations	186
2-28	Membership associations	35
2-29	Approach to stakeholder engagement	29
2-30	Collective bargaining agreements	142

Material Topics

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GRI 3: Material Topics 2021

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	Disclosure Item	Location (Page Number)
3-1	Process to determine material topics	38
3-2	List of material topics	38
3-3	Management of material topics	38

Material Topics - Economic

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GRI 201: Economic Performance

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	Disclosure Item	Location (Page Number)	Supplementary Description
201-1	Direct economic value generated and distributed	177
201-2	Financial implications and other risks and opportunities due to climate change	102
201-3	Defined benefit plan obligations and other retirement plans	142
201-4	Financial assistance received from government	-	No such occurrences

GRI 202: Market Presence

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	Disclosure Item	Location (Page Number)	Supplementary Description
202-2	Proportion of senior management hired from the local community	135

GRI 204: Procurement Practice

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	Disclosure Item	Location (Page Number)	Supplementary Description
204-1	Proportion of spending on local suppliers	89

GRI 205: Anti-corruption

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	Disclosure Item	Location (Page Number)	Supplementary Description
205-2	Communication and training about anti-corruption policies and procedures	186
205-3	Confirmed incidents of corruption and actions taken	-	No such occurrences

GRI 206: Anti-competitive Behavior

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	Disclosure Item	Location (Page Number)	Supplementary Description
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	186

Material Topic - Environmental

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GRI 301: Materials

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	Disclosure Item	Location (Page Number)	Supplementary Description
301-1	Materials used by weight or volume	112

GRI 302: Energy

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	Disclosure Item	Location (Page Number)	Supplementary Description
302-1	Energy consumption within the organization	112
302-2	Energy consumption outside of the organization	112

GRI 2: General Disclosures 2021

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	Disclosure Item	Location (Page Number)
302-3	Energy intensity	114
302-4	Reduction of energy consumption	112
302-5	Reductions in the energy requirements of products and service	112

GRI 303: Water and Effluents 2018

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	Disclosure Item	Location (Page Number)
303-1	Interactions with water as a shared resource	117
303-2	Management of water discharge-related impacts	117
303-3	Water withdrawal	117
303-4	Water discharge	117
303-5	Water consumption	117

GRI 305: Emissions

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	Disclosure Item	Location (Page Number)
305-1	Direct (Scope 1) GHG emissions	112
305-2	Energy indirect (Scope 2) GHG emissions	112
305-3	Other indirect (Scope 3) GHG emissions	112
305-4	GHG emissions intensity	114
305-5	Reduction of GHG emissions	112
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	118

GRI 306: Waste 2020

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	Disclosure Item	Location (Page Number)	Supplementary Description
306-2	Management of significant waste-related impacts	119
306-3	Waste generated	119

GRI 307: Environmental Compliance

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	Disclosure Item	Location (Page Number)	Supplementary Description
307-1	Non-compliance with environmental laws and regulations	-	There were no cases of penalties

GRI 308: Supplier Environment Assessment

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	Disclosure Item	Location (Page Number)	Supplementary Description
308-2	Negative environmental impacts in the supply chain and actions taken	89

Material Topics - Society

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GRI 401: Employment

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	Disclosure Item	Location (Page Number)
401-1	New employee hires and employee turnover	135
401-2	Benefits provided to full-time employees that are not provided to temporary or parttime employees	142
401-3	Parental leave	142

GRI 402: Labor/Management Relations

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	Disclosure Item	Location (Page Number)	Supplementary Description
402-1	Minimum notice periods regarding operational changes	142

GRI 403: Occupational Health and Safety -2018

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	Disclosure Item	Location (Page Number)
403-1	Occupational health and safety management system	147
403-2	Hazard identification, risk assessment, and incident investigation	147
403-8	Workers covered by an occupational health and safety management system	147
403-9	Work-related injuries	147
403-10	Work-related ill health	147

GRI 404: Training and Education

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	Disclosure Item	Location (Page Number)	Supplementary Description
404-1	Average hours of training per year per employee	139
404-2	Programs for upgrading employee skills and transition assistance programs	61

GRI 405: Diversity and Equal Opportunity

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	Disclosure Item	Location (Page Number)	Supplementary Description
405-1	Diversity of governance bodies and employees	135
405-2	Ratio of basic salary and remuneration of women to men	142

GRI 406: Non-discrimination

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	Disclosure Item	Location (Page Number)	Supplementary Description
406-1	Incidents of discrimination and corrective actions taken	131

GRI 407: Freedom of Association and Collective Bargaining

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	Disclosure Item	Location (Page Number)	Supplementary Description
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	89, 131

GRI 408: Child Labor

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	Disclosure Item	Location (Page Number)	Supplementary Description
408-1	Operations and suppliers at significant risk for incidents of child labor	-	No such occurrences

GRI 409: Forced or Compulsory Labor

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	Disclosure Item	Location (Page Number)	Supplementary Description
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	-	No such occurrences

GRI 412: Human Rights Assessment

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	Disclosure Item	Location (Page Number)	Supplementary Description
412-1	Operations that have been subject to human rights reviews or impact assessments	131, 195
412-2	Employee training on human rights policies or procedures	186
412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	-	No such occurrences

GRI 414: Supplier Social Assessment

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	Disclosure Item	Location (Page Number)	Supplementary Description
414-2	Negative social impacts in the supply chain and actions taken	89

GRI 415: Public Policy

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	Disclosure Item	Location (Page Number)	Supplementary Description
415-1	Political contributions	-	No such occurrences

GRI 418: Customer Privacy

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	Disclosure Item	Location (Page Number)	Supplementary Description
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	76, 79