GRI Content Index

General Disclosures

GRI 2: General Disclosures 2021

	Disclosure Item	Location (Page Number)	Supplementary Description
2-1	Organizational details	5,8
2-2	Entities included in the organization’s sustainability reporting	4
2-3	Reporting period, frequency and contact point	4
2-4	Restatements of information	-	No restatements of information
2-5	External assurance	4
2-6	Activities, value chain and other business relationships	8, 70, 170
2-7	Employees	115
2-8	Workers who are not employees	115
2-9	Governance structure and composition	17,144	Refer to the section on the Board of Directors in the Annual Report
2-10	Nomination and selection of the highest governance body	144
2-11	Chair of the highest governance body	144	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	17
2-13	Delegation of responsibility for managing impacts	17
2-14	Role of the highest governance body in sustainability reporting	17	Refer to the section on independence in the Annual Report
2-15	Conflicts of interest	144	Refer to the section on independence in the Annual Report
2-16	Communication of critical concerns	17
2-17	Collective knowledge of the highest governance body	144
2-18	Evaluation of the performance of the highest governance body	17
2-19	Remuneration policies	144	Refer to Article 5 of the CAL Remuneration Committee Charter
2-20	Process to determine remuneration	144	Refer to Article 4 of the CAL Remuneration Committee Charter
2-21	Annual total compensation ratio	166, 167
2-22	Statement on sustainable development strategy	6
2-23	Policy commitments	110, 157
2-24	Embedding policy commitments	157
2-25	Processes to remediate negative impacts	110, 157
2-26	Mechanisms for seeking advice and raising concerns	23
2-27	Compliance with laws and regulations	157
2-28	Membership associations	28
2-29	Approach to stakeholder engagement	23
2-30	Collective bargaining agreements	120

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	31
3-2	List of material topics	31
3-3	Management of material topics	31

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	148
201-2	Financial implications and other risks and opportunities due to climate change	85
201-3	Defined benefit plan obligations and other retirement plans	120
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	115

GRI 204: Procurement Practice

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	Disclosure Item	Location (Page Number)	Supplementary Description
204-1	Proportion of spending on local suppliers	72

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	157
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	157

Material Topic - Environmental

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GRI 302: Energy 2016

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	Disclosure Item	Location (Page Number)
302-1	Energy consumption within the organization	94
302-2	Energy consumption outside of the organization	94
302-3	Energy intensity	94
302-4	Reduction of energy consumption	94
302-5	Reductions in the energy requirements of products and services	94

GRI 303: Water and Effluents 2018

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	Disclosure Item	Location (Page Number)
303-1	Interactions with water as a shared resource	94, 99
303-2	Management of water discharge-related impacts	94, 99
303-3	Water withdrawal	94, 99
303-4	Water discharge	94, 99
303-5	Water consumption	94, 99

GRI 304: Biodiversity 2016

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	Disclosure Item	Location (Page Number)
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	87
304-2	Significant impacts of activities, products and services on biodiversity	87
304-3	Habitats protected or restored	87
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	87

GRI 305: Emissions

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	Disclosure Item	Location (Page Number)
305-1	Direct (Scope 1) GHG emissions	94, 96
305-2	Energy indirect (Scope 2) GHG emissions	94, 96
305-3	Other indirect (Scope 3) GHG emissions	94, 96
305-4	GHG emissions intensity	94, 97
305-5	Reduction of GHG emissions	94, 96
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	94, 100

GRI 306: Waste 2020

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	Disclosure Item	Location (Page Number)
306-1	Waste generation and significant waste-related impacts	94
306-2	Management of significant waste-related impacts	94, 101
306-3	Waste generated	94, 101

GRI 307: Environmental Compliance

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	Disclosure Item	Location (Page Number)	Supplementary Description
307-1	Non-compliance with environmental laws and regulations	-	No relevant incidents that resulted in fines.

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	72

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	115
401-2	Benefits provided to full-time employees that are not provided to temporary or parttime employees	120
401-3	Parental leave	120

GRI 402: Labor/Management Relations

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	Disclosure Item	Location (Page Number)	Supplementary Description
402-1	Minimum notice periods regarding operational changes	120

GRI 403: Occupational Health and Safety -2018

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	Disclosure Item	Location (Page Number)
403-1	Occupational health and safety management system	125
403-2	Hazard identification, risk assessment, and incident investigation	127
403-8	Workers covered by an occupational health and safety management system	125
403-9	Work-related injuries	127
403-10	Work-related ill health	129

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	118
404-2	Programs for upgrading employee skills and transition assistance programs	50

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	115
405-2	Ratio of basic salary and remuneration of women to men	120

GRI 406: Non-discrimination

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	Disclosure Item	Location (Page Number)	Supplementary Description
406-1	Incidents of discrimination and corrective actions taken	110

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	72

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	-	There were no relevant incidents.

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	-	There were no relevant incidents.

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	72

GRI 415: Public Policy

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	Disclosure Item	Location (Page Number)	Supplementary Description
415-1	Political contributions	-	There were no relevant incidents.

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	62