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
4, 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
112
Corrected data entry for food waste management in 2023.
2-5 External assurance
4
2-6 Activities, value chain and other business relationships
8, 74, 182
2-7 Employees
124
2-8 Workers who are not employees
124
2-9 Governance structure and composition
16, 155
Refer to the section on the Board of Directors in the Annual Report
2-10 Nomination and selection of the highest governance body
155
2-11 Chair of the highest governance body
155
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
16
2-13 Delegation of responsibility for managing impacts
16
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
155
Refer to the section on independence in the Annual Report
2-16 Communication of critical concerns
16
2-17 Collective knowledge of the highest governance body
155
2-18 Evaluation of the performance of the highest governance body
16
2-19 Remuneration policies
155
Refer to Article 5 of the CAL Remuneration Committee Charter
2-20 Process to determine remuneration
155
Refer to Article 4 of the CAL Remuneration Committee Charter
2-21 Annual total compensation ratio
178, 180
2-22 Statement on sustainable development strategy
6
2-23 Policy commitments
119, 168
2-24 Embedding policy commitments
168
2-25 Processes to remediate negative impacts
119, 169
2-26 Mechanisms for seeking advice and raising concerns
22
2-27 Compliance with laws and regulations
168
2-28 Membership associations
26
2-29 Approach to stakeholder engagement
22
2-30 Collective bargaining agreements
129
Material Topics
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GRI 3: Material Topics 2021
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Disclosure Item Location (Page Number) Supplementary Description
3-1 Process to determine material topics
30
3-2 List of material topics
30
3-3 Management of material topics
30
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
159
201-2 Financial implications and other risks and opportunities due to climate change
90
201-3 Defined benefit plan obligations and other retirement plans
129
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
124
GRI 204: Procurement Practice
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Disclosure Item Location (Page Number) Supplementary Description
204-1 Proportion of spending on local suppliers
76
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
168
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
168
Material Topic - Environmental
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GRI 302: Energy
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Disclosure Item Location (Page Number) Supplementary Description
302-1 Energy consumption within the organization
104
302-2 Energy consumption outside of the organization
104
302-3 Energy intensity
104
302-4 Reduction of energy consumption
104
302-5 Reductions in the energy requirements of products and services
104
GRI 303: Water and Effluents 2018
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Disclosure Item Location (Page Number) Supplementary Description
303-1 Interactions with water as a shared resource
104, 108,
303-2 Management of water discharge-related impacts
104, 108,
303-3 Water withdrawal
104, 108,
303-4 Water discharge
104, 108,
303-5 Water consumption
104, 108,
GRI 304: Biodiversity
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Disclosure Item Location (Page Number) Supplementary Description
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
92
304-2 Significant impacts of activities, products and services on biodiversity
92
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
92
GRI 305: Emissions
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Disclosure Item Location (Page Number) Supplementary Description
305-1 Direct (Scope 1) GHG emissions
104, 105
305-2 Energy indirect (Scope 2) GHG emissions
104, 105
305-3 Other indirect (Scope 3) GHG emissions
104, 105
305-4 GHG emissions intensity
104, 107
305-5 Reduction of GHG emissions
104, 105
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions
104, 110
GRI 306: Waste 2020
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Disclosure Item Location (Page Number) Supplementary Description
306-1 Waste generation and significant waste-related impacts
104
306-2 Management of significant waste-related impacts
104, 110
306-3 Waste generated
104, 110
306-4 Waste diverted from disposal
104
306-5 Waste directed to disposal
104
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
76
Material Topics - Society
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GRI 401: Employment
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Disclosure Item Location (Page Number) Supplementary Description
401-1 New employee hires and employee turnover
124
401-2 Benefits provided to full-time employees that are not provided to temporary or parttime employees
129
401-3 Parental leave
129
GRI 402: Labor/Management Relations
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Disclosure Item Location (Page Number) Supplementary Description
402-1 Minimum notice periods regarding operational changes
129
GRI 403: Occupational Health and Safety -2018
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Disclosure Item Location (Page Number) Supplementary Description
403-1 Occupational health and safety management system
134
403-2 Hazard identification, risk assessment, and incident investigation
135
403-3 Occupational health services
137
403-4 Worker participation, consultation, and communication on occupational health and safety
134
403-5 Worker training on occupational health and safety
136
403-8 Workers covered by an occupational health and safety management system
134
403-9 Work-related injuries
135
403-10 Work-related ill health
137
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
127
404-2 Programs for upgrading employee skills and transition assistance programs
52
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
124
405-2 Ratio of basic salary and remuneration of women to men
129
GRI 406: Non-discrimination
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Disclosure Item Location (Page Number) Supplementary Description
406-1 Incidents of discrimination and corrective actions taken
119
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
76
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
-
No relevant incidents that resulted in fines.
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
119
412-2 Employee training on human rights policies or procedures
180
412-3 Significant investment agreements and contractsthat include human rights clauses or that underwent human rights screening
-
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
76
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
66