GRI Content Index
The index below references our responses to GRI Standards Disclosures and related sections of Barloworld's 2021 integrated reporting which includes the 2021 Barloworld Integrated report and supplementary documents. These documents are available on our website (www.Barloworld.com).
|
Disclosure Number (GRI Standard Number) |
Disclosure Title |
GRI response |
Integrated Report |
Annual General Meeting Booklet |
Consolidated Financial Statements |
|---|---|---|---|---|---|
| 100 - Universal Standards (Topic) | |||||
| 102 - General Disclosures | |||||
| Organisational profile | |||||
| 102-1 | Name of the organization | Response | 5, 132 | IFC, 16 | IFC, 163 |
| 102-2 | Activities, brands, products, and services | Response | 5, 10, 12 | 3 | 1, 20 |
| 102-3 | Location of headquarters | Response | 132 | 16 | 163 |
| 102-4 | Location of operations | Response | 18 | ||
| 102-5 | Ownership and legal form | Response | 129 ,132 | 9, 163 | 20 |
| 102-6 | Markets served | Response | 5, 98, 101, 103, 105, | 3 | 20, 27, 28, 28 |
| 102-7 | Scale of the organization | Response | 10, 11, 13, 28 | 3 | 2 |
| 102-8 | Information on employees and other workers | Response | 11 | 159 | |
| 102-9 | Supply chain | Response | 5, 6, 9, 10, 86, 87, 99, 101, 105 | 3 | 20, 21 |
| 102-10 | Significant changes to the organization and its supply chain | Response | 9, 46 | 9 | 20, 21 |
| 102-11 | Precautionary Principle or approach | Response | 4, 38, 40 | 5 | |
| 102-12 | External initiatives | Response | 4, 9, 14, 27, 34, 107 | 13 | 5, 6, 7, 16, 22 |
| 102-13 | Membership of associations | Response | |||
| Strategy | |||||
| 102-14 | Statement from senior decision-maker | Response | 28, 85 | 2 | 2 |
| 102-15 | Key impacts, risks, and opportunities | Response | 4, 7, 8, 9, 10, 11, 13, 16, 20, 23 | 3 | |
| Ethics and integrity | |||||
| 102-16 | Values, principles, standards, and norms of behaviour | Response | 6, 38, 97, 106, 107 | 13 | 22 |
| 102-17 | Mechanisms for advice and concerns about ethics | Response | 37, 38, 40, 42, 82 | 7 | |
| Governance | |||||
| 102-18 | Governance structure | Response | 9, 20, 21, 30, 34 | 2 | 16 |
| 102-19 | Delegating authority | Response | 34, 35, 38, 52 | 13 | |
| 102-20 | Executive-level responsibility for economic, environmental, and social topics | Response | 9, 26, 28, 34, 35, 38 | ||
| 102-21 | Consulting stakeholders on economic, environmental, and social topics | Response | 26, 38, 84, 106, 107 | ||
| 102-22 | Composition of the highest governance body and its committees | Response | 30, 49 | 16 | 16 |
| 102-23 | Chair of the highest governance body | Response | 28, 30 | 2, 4 | 5, 16 |
| 102-24 | Nominating and selecting the highest governance body | Response | 35, 38 | 6 | |
| 102-25 | Conflicts of interest | Response | 38, 39 | ||
| 102-26 | Role of highest governance body in setting purpose, values, and strategy | Response | 34, 37 | ||
| 102-27 | Collective knowledge of highest governance body | Response | 30 | 16 | |
| 102-28 | Evaluating the highest governance body's performance | Response | 6, 37 | 6 | |
| 102-29 | Identifying and managing economic, environmental, and social impacts | Response | 4, 6, 26, 82 | 3 | |
| 102-30 | Effectiveness of risk management processes | Response | 22, 23, 24, 25, 40, 84 | 98, 16 | |
| 102-31 | Review of economic, environmental, and social topics | Response | 22, 23, 24, 25, 40, 42, 82, 84 | 3, 16, 98 | |
| 102-32 | Highest governance body's role in sustainability reporting | Response | 3, 22, 23, 24, 25, 40, 42, 82, 84 | ||
| 102-33 | Communicating critical concerns | Response | 3, 50, 51, 47, 132 | 2, 6, 13, 15, 16 | 16, 163 |
| 102-34 | Nature and total number of critical concerns | Response | 40, 50 | 16 | |
| 102-35 | Remuneration policies | Response | 45 | 7 | 116 |
| 102-36 | Process for determining remuneration | Response | 45 | 7 | 116 |
| 102-37 | Stakeholders' involvement in remuneration | Response | 45 | 2 | |
| 102-38 | Annual total compensation ratio | Response | 45 | ||
| 102-39 | Percentage increase in annual total compensation ratio | Response | 45 | ||
| Stakeholder engagement | |||||
| 102-40 | List of stakeholder groups | Response | 3, 4, 9, 13, 14, 21, 26, 27, 28, 29, 35, 37, 40, 107, 108, 108 | 2 | |
| 102-41 | Collective bargaining agreements | Response | 107, 108 | ||
| 102-42 | Identifying and selecting stakeholders | Response | 3, 4, 9, 13, 14, 21, 26, 27, 28, 29, 35, 37, 40, 107, 108, 108 | 2 | |
| 102-43 | Approach to stakeholder engagement | Response | 3, 4, 9, 13, 14, 21, 26, 27, 28, 29, 35, 37, 40, 107, 108, 108 | 2 | |
| 102-44 | Key topics and concerns raised | Response | 3, 4, 9, 13, 14, 21, 26, 27, 28, 29, 35, 37, 40, 107, 108, 108 | 2 | |
| Reporting practice | |||||
| 102-45 | Entities included in the consolidated financial statements | Response | 3 | 2 | 5, 8, 22, 32, 73, 125 |
| 102-46 | Defining report content and topic Boundaries | Response | 3, 4, 26, 27, 84, 106, 107, 120, 126 | 2 | 5 |
| 102-47 | List of material topics | Response | 3, 4, 26, 27, 84, 106, 107, 120, 126 | 2 | 5 |
| 102-48 | Restatements of information | Response | 3, 127 | 2, 21, 111 | |
| 102-49 | Changes in reporting | Response | 3 | 2, 21, 111, 140 | |
| 102-50 | Reporting period | Response | 3 | 15 | 2, 16 |
| 102-51 | Date of most recent report | Response | 3 | ||
| 102-52 | Reporting cycle | Response | 3 | 2 | |
| 102-53 | Contact point for questions regarding the report | Response | 3, 132 | 16 | 163 |
| 102-54 | Claims of reporting in accordance with the GRI Standards | Response | 3, 4 | ||
| 102-55 | GRI content index | Response | 4 | 3 | |
| 102-56 | External assurance | Response | 1, 3, 20, 24, 25, 39, 119, 126 | 2, 6, 7 | 8, 16 |
| Topic specific standards | |||||
| 200 - ECONOMIC (TOPIC) | |||||
| Economic Management Approach: Overall (GRI 201-206) | Response | ||||
| 201 - Economic Performance | |||||
| Management Approach: Economic Performance | Response | ||||
| 201-1 | Direct economic value generated and distributed | Response | 4, 6, 7, 8, 9, 10, 11, 13, 14, 16, 17, 20, 20, 26, 28, 34, 35, 44, 54, 56, 84, 85, 97, 101, 103, 108, 109, 115, 116, 117 | 39, 53, 55, 58, 60 | |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Response | 9, 11, 27, 28, 35, 84, 119, 120 | ||
| 201-3 | Defined benefit plan obligations and other retirement plans | Response | 10, 11, 46, 54, 55, 64 | 89, 25, 34, 140 | |
| 201-4 | Financial assistance received from government | Response | |||
| 202 - Market Presence | |||||
| MANAGEMENT APPROACH: MARKET PRESENCE | Response | ||||
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | Response | 26, 39, 49, 51, 52, 53, 58, 66 | ||
| 202-2 | Proportion of senior management hired from the local community | Response | 9, 26, 27, 117, 12, 115 | ||
| 203 - Indirect Economic Impacts | |||||
| Management Approach: Indirect Economic Impacts | Response | ||||
| 203-1 | Infrastructure investments and services supported | Response | 3, 8, 6, 10, 11 26, 27, 83, 84 | ||
| 203-2 | Significant indirect economic impacts | Response | 4, 6, 7, 8, 22, 27, 83, 84, 96, 98, 100, 103, 105, 107, 115, 115, 116, 118 | 153 | |
| 204 - Procurement Practices | |||||
| Management Approach: Procurement Practices | Response | ||||
| 204-1 | Proportion of spending on local suppliers | Response | 27, 82, 96, 98, 100, 103, 105, 115, 115, 116, 118 | ||
| 205 - Anti-corruption | |||||
| Management Approach: Anti-corruption | Response | ||||
| 205-1 | Operations assessed for risks related to corruption | Response | 36, 39, 65, 82, 83, 106, 108 | ||
| 205-2 | Communication and training about anti-corruption policies and procedures | Response | 36, 39, 65, 82, 83, 106, 108 | ||
| 205-3 | Confirmed incidents of corruption and actions taken | Response | |||
| 206 - ANTI-COMPETITIVE BEHAVIOUR | |||||
| Management Approach: Anti-competitive Behaviour | Response | ||||
| 206-1 | Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices | Response | |||
| 207 - Tax | |||||
| 207 - MANAGEMENT APPROACH: TAX | Response | ||||
| 207-1 | Approach to tax | Response | 27, 33, 34, 65, 87 | 2, 25, 26, 30, 58, 59, 163 | |
| 207-2 | Tax governance, control, and risk management | Response | 27, 33, 34, 65, 87 | 2, 25, 26, 30, 58 | |
| 207-3 | Stakeholder engagement and management of concerns related to tax | Response | 33, 34, 55, 65, 87, 88, 96 | 2, 25, 26, 30, 58, 59, 163 | |
| 207-4 | Country-by-country reporting | Response | 89, 96, 98, 100, 103, 105, 105 | 136 | |
| 300 – ENVIRONMENTAL (TOPIC) | |||||
| ENVIRONMENTAL MANAGEMENT APPROACH: OVERALL (GRI 301-308) | Response | ||||
| 301 - MATERIALS | |||||
| MANAGEMENT APPROACH: MATERIALS | Response | ||||
| 301-1 | Materials used by weight or volume | Response | 10, 11, 84, 96, 98, 100, 103, 105, 107, 119, 120, 125 | 3 | |
| 301-2 | Recycled input materials used | Response | 10, 11, 84, 96, 98, 100, 103, 105, 107, 119, 120, 125 | 3 | |
| 301-3 | Reclaimed products and their packaging materials | Response | 10, 11, 84, 96, 98, 100, 103, 105, 107, 119, 120, 125 | 3 | |
| 302 - ENERGY | |||||
| MANAGEMENT APPROACH: ENERGY | Response | ||||
| 302-1 | Energy consumption within the organization | Response | 9, 11, 13, 28, 84, 86, 98, 99, 102, 103, 105, 107, 119, 120, 121, 122, 123, 126 | ||
| 302-2 | Energy consumption outside of the organization | Response | 9, 11, 13, 28, 84, 86, 98, 99, 102, 103, 105, 107, 119, 120, 121, 122, 123, 126 | ||
| 302-3 | Energy intensity | Response | 9, 121, 121 | ||
| 302-4 | Reduction of energy consumption | Response | 9, 11, 13, 28, 84, 86, 98, 99, 102, 103, 105, 107, 119, 120, 121, 122, 123, 126 | ||
| 302-5 | Reductions in energy requirements of products and services | Response | 9, 9, 11, 13, 84, 28, 86, 98, 99, 102, 105,107, 119, 120, 121, 121, 121, 122, 123 | ||
| 303 - Water and Effluents | |||||
| Management Approach: Water & Effluents | Response | ||||
| 303-1 | Interactions with water as a shared resource | Response | 9, 11, 28, 84, 102, 104, 107, 119, 120, 124, 126 | ||
| 303-2 | Management of water discharge-related impacts | Response | 28, 102, 104, 119, 120, 124, 126 | ||
| 303-3 | Water withdrawal | Response | 9, 11, 28, 84, 102, 104, 107, 119, 120, 124, 126 | ||
| 303-4 | Water discharge | Response | 9, 11, 28, 84, 102, 104, 107, 119, 120, 124, 126 | ||
| 303-5 | Water consumption | Response | 9, 11, 28, 84, 102, 104, 107, 119, 120, 124, 126 | ||
| 304 - BIODIVERSITY | |||||
| MANAGEMENT APPROACH: BIODIVERSITY | Response | ||||
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | Response | 107 | ||
| 304-2 | Significant impacts of activities, products, and services on biodiversity | Response | |||
| 304-3 | Habitats protected or restored | Response | |||
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | Response | |||
| 305 - Emissions | |||||
| MANAGEMENT APPROACH: EMISSIONS | Response | ||||
| 305-1 | Direct (Scope 1) GHG emissions | Response | 9, 11, 12, 28, 84, 97, 107, 119, 120, 122, 123, 126, 127 | ||
| 305-2 | Energy indirect (Scope 2) GHG emissions | Response | 9, 11, 12, 28, 84, 97, 107, 119, 120, 122, 123, 126, 127 | ||
| 305-3 | Other indirect (Scope 3) GHG emissions | Response | 9, 28, 107, 119 | ||
| 305-4 | GHG emissions intensity | Response | 9, 28, 107, 119, 123 | ||
| 305-5 | Reduction of GHG emissions | Response | 9, 11, 13, 28, 84, 86, 98, 99, 102, 103, 105, 107, 119, 120, 121 | ||
| 305-6 | Emissions of ozone-depleting substances (ODS) | Response | |||
| 305-7 | Nitrogen oxides (NOX), sulphur oxides (SOX), and other significant air emissions | Response | |||
| 306 - WASTE | |||||
| Management Approach: Effluents and Waste | Response | ||||
| 306-1 | Waste generation and significant waste-related impacts | Response | 10, 11, 12, 84, 96, 98, 100, 103, 105, 107, 119, 120, 125 | 3 | |
| 306-2 | Management of significant waste-related impacts | Response | 10, 11, 12, 84, 96, 98, 100, 103, 105, 107, 119, 120, 125 | 3 | |
| 306-3 | Waste generated | Response | 10, 11, 12, 84, 96, 98, 100, 103, 105, 107, 119, 120, 125 | 3 | |
| 306-4 | Waste diverted from disposal | Response | 10, 11, 12, 84, 96, 98, 100, 103, 105, 107, 119, 120, 125 | 3 | |
| 306-5 | Waste directed to disposal | Response | 10, 11, 12, 84, 96, 98, 100, 103, 105, 107, 119, 120, 125 | 3 | |
| 307 - ENVIRONMENTAL COMPLIANCE | |||||
| MANAGEMENT APPROACH: ENVIRONMENTAL COMPLIANCE | Response | ||||
| 307-1 | Non-compliance with environmental laws and regulations | Response | 39 | ||
| 308 - Supplier Environmental Assessment | |||||
| Management Approach: Supplier Environmental Assessment | Response | ||||
| 308-1 | New suppliers that were screened using environmental criteria | Response | 3, 10, 14, 21, 26, 27, 38 | ||
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Response | 3, 10, 14, 21, 26, 27, 38 | ||
| 400 – SOCIAL (TOPIC) | |||||
| SOCIAL MANAGEMENT APPROACH OVERALL (GRI 401-419) | Response | ||||
| LABOUR MANAGEMENT APPROACH OVERALL (GRI 401-405) | Response | ||||
| 401 - Employment | |||||
| Management Approach: Employment | Response | ||||
| 401-1 | New employee hires and employee turnover | Response | 6, 7, 39, 45, 82, 108 | ||
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Response | 45, 82 | ||
| 401-3 | Parental leave | Response | |||
| 402 - LABOUR/ MANAGEMENTRELATIONS | |||||
| MANAGEMENT APPROACH: LABOUR/ MANAGEMENT RELATIONS |
Response | ||||
| 402-1 | Minimum notice periods regarding operational changes | Response | 45 | ||
| 403 - Occupational Health and Safety | |||||
| Management Approach: Occupational Health and Safety | Response | ||||
| 403-1 | Occupational health and safety management system | Response | 4, 9, 21, 43, 84, 112, 113, 114, 126 | ||
| 403-2 | Hazard identification, risk assessment, and incident investigation | Response | 4, 9, 21, 43, 84, 112, 113, 114, 126 | ||
| 403-3 | Occupational health services | Response | 4, 9, 21, 43, 84, 112, 113, 114, 126 | ||
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Response | 4, 9, 21, 43, 84, 112, 113, 114, 126 | ||
| 403-5 | Worker training on occupational health and safety | Response | 4, 9, 21, 43, 84, 112, 113, 114, 126 | ||
| 403-6 | Promotion of worker health | Response | 4, 9, 21, 43, 84, 112, 113, 114, 126 | ||
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Response | 4, 9, 21, 43, 84, 112, 113, 114, 126 | ||
| 403-8 | Workers covered by an occupational health and safety management system | Response | 4, 9, 21, 43, 84, 112, 113, 114, 126 | ||
| 403-9 | Work-related injuries | Response | 4, 9, 21, 43, 84, 112, 113, 114, 126 | ||
| 403-10 | Work-related ill health | Response | 4, 9, 21, 43, 84, 112, 113, 114, 126 | ||
| 404 - TRAINING AND EDUCATION | |||||
| MANAGEMENT APPROACH: TRAINING AND EDUCATION | Response | ||||
| 404-1 | Average hours of training per year per employee | Response | 9, 84, 99, 108, 109, 111, 117, 118 | ||
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Response | 9, 14, 84, 99, 108, 109, 111, 117, 118 | ||
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Response | 20, 58 | ||
| 405 - DIVERSITY AND OPPORTUNITY | |||||
| MANAGEMENT APPROACH: DIVERSITY AND OPPORTUNITY | Response | ||||
| 405-1 | Diversity of governance bodies and employees | Response | 4, 6, 26, 29, 34, 43 | 4 | |
| 405-2 | Ratio of basic salary and remuneration of women to men | Response | 45 | ||
| HUMAN RIGHTS MANAGEMENT APPROACH OVERALL (GRI 406-412) | Response | ||||
| 406 - NON-DISCRIMINATION | |||||
| Management Approach: Non-discrimination | Response | ||||
| 406-1 | Incidents of discrimination and corrective actions taken | Response | 26 | ||
| 407 - FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING | |||||
| Management Approach: Freedom of Association and Collective Bargaining | Response | ||||
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | Response | 26 | ||
| 408 - CHILD LABOUR | |||||
| Management Approach: Child Labour | Response | ||||
| 408-1 | Operations and suppliers at significant risk for incidents of child labour | Response | 107, 108 | ||
| 409 - FORCED OR COMPULSORY LABOUR | |||||
| MANAGEMENT APPROACH: FORCED OR COMPULSORY LABOUR | Response | ||||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labour | Response | 107, 108 | ||
| 410 - Security Practices | |||||
| Management Approach: Security Practices | Response | ||||
| 410-1 | Security personnel trained in human rights policies or procedures | Response | |||
| 411 - Rights of Indigenous Peoples | |||||
| Management Approach: Rights of Indigenous Peoples | Response | ||||
| 411-1 | Incidents of violations involving rights of indigenous peoples | Response | |||
| 412 - Human Rights Assessment | |||||
| Management Approach: Human Rights Assessment | Response | ||||
| 412-1 | Operations that have been subject to human rights reviews or impact assessments | Response | 6, 82, 108, 107 | ||
| 412-2 | Employee training on human rights policies or procedures | Response | 6, 82, 108, 107 | ||
| 412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | Response | 6, 82, 108, 107 | ||
| SOCIETY MANAGEMENT APPROACH: OVERALL (GRI 413-415) | Response | ||||
| 413 - Local Communities | |||||
| Management Approach: Local Communities | Response | ||||
| 413-1 | Operations with local community engagement, impact assessments, and development programs | Response | 6, 82, 84, 115 | ||
| 413-2 | Operations with significant actual and potential negative impacts on local communities | Response | |||
| 414 - SUPPLIER SOCIAL ASSESSMENT | |||||
| MANAGEMENT APPROACH: SUPPLIER SOCIAL ASSESSMENT | Response | ||||
| 414-1 | New suppliers that were screened using social criteria | Response | 38, 106 | ||
| 414-2 | Negative social impacts in the supply chain and actions taken | Response | 38, 106 | ||
| 415 - PUBLIC POLICY | |||||
| Management Approach: Public Policy | Response | ||||
| 415-1 | Political contributions | Response | |||
| PRODUCT RESPONSIBILITY MANAGEMENT APPROACH: OVERALL (GRI 416-419) | Response | ||||
| 416 - Customer Health and Safety | |||||
| Management Approach: Customer Health and Safety | Response | ||||
| 416-1 | Assessment of the health and safety impacts of product and service categories | Response | 4, 9, 21, 43, 84, 112, 113, 114, 126 | ||
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Response | 4, 9, 21, 43, 84, 112, 113, 114, 126 | ||
| 417 - Marketing and Labelling | |||||
| Management Approach: Marketing and Labelling | Response | ||||
| 417-1 | Requirements for product and service information and labelling | Response | |||
| 417-2 | Incidents of non-compliance concerning product and service information and labelling | Response | |||
| 417-3 | Incidents of non-compliance concerning marketing communications | Response | |||
| 418 - CUSTOMER PRIVACY | |||||
| Management Approach: Customer Privacy | Response | ||||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Response | 22, 39, 42 | ||
| 419 - Socioeconomic Compliance | |||||
| Management Approach: Socioeconomic Compliance | Response | ||||
| 419-1 | Non-compliance with laws and regulations in the social and economic area | Response | |||