GRI CONTENT INDEX | SUSTAINABILITY REPORT 2022 | 1 |
GOLDEN AGRI-RESOURCES LTD |
G R I C O N T E N T I N D E X
Statement of use | This report has been prepared in accordance with the Global Reporting Initiative (GRI) Standards - Core Option. The GRI |
Standards set out the principles and disclosures that organisations can use to report their economic, environmental, and | |
social performance and impacts. Our GRI content index specifies each of the GRI Standards disclosures included in our | |
2022 Sustainability Report,2022 Annual Reportandcorporate website |
Applicable GRI Sector Standard(s) GRI 13: Agriculture, Aquaculture and Fishing Sectors | |||||
GRI STANDARD/ | DISCLOSURE | LOCATION | GRI SECTOR STANDARD EXTERNALLY | ||
OTHER SOURCE | REF. NO. | ASSURED | |||
GENERAL DISCLOSURES | |||||
GRI 2: General | 2-1 Organisational details | About GAR, p21 | |||
Disclosures 2021 | |||||
2-2 Entities included in the organisation's | About this report, p3 | ||||
sustainability reporting | |||||
2-3 Reporting period, frequency and | About this report, p3 | ||||
contact point | |||||
2-4 Restatements of information | Available throughout | ||||
where relevant | |||||
2-5 External assurance | About this report, p3 | ||||
2-6 Activities, value chain and other | About GAR, p21 | ||||
business relationships | Marketplace and supply chain, p40 | ||||
2-7 Employees | Our people, p66 | ||||
2-8 Workers who are not employees | Information not available | ||||
2-9 Governance structure and composition | Our ESG approach, p26 | ||||
2-10 Nomination and selection of the | AR 2022: corporate governance report, p46 | ||||
highest governance body | |||||
2-11 Chair of the highest governance body | AR 2022: board of directors, p32 | ||||
2-12 Role of the highest governance body | Our ESG approach, p26 | ||||
in overseeing the management of impacts | |||||
2-13 Delegation of responsibility for | Our ESG approach, p29 | ||||
managing impacts | |||||
2-14 Role of the highest governance body | Our ESG approach, p29 | ||||
in sustainability reporting |
GRI CONTENT INDEX | SUSTAINABILITY REPORT 2022 | 2 |
GOLDEN AGRI-RESOURCES LTD |
GRI STANDARD/ DISCLOSURE | LOCATION | GRI SECTOR STANDARD EXTERNALLY | |
OTHER SOURCE | REF. NO. | ASSURED | |
GENERAL DISCLOSURES |
GRI 2: General Disclosures 2021
2-15 Conflicts of interest | AR 2022: corporate governance report, p47 |
2-16 Communication of critical concerns | Grievances, p31 |
Grievance dashboard | |
2-17 Collective knowledge of the highest | AR 2022: corporate governance report, p46 |
governance body | |
2-18 Evaluation of the performance of the | AR 2022: corporate governance report, p56 |
highest governance body | |
2-19 Remuneration policies | AR 2022: corporate governance report, p57 |
2-20 Process to determine remuneration | AR 2022: corporate governance report, p57 |
2-21 Annual total compensation ratio | AR 2022: corporate governance report, p59 |
2-22 Statement on sustainable | Chairman statement, p4 |
development strategy | |
2-23 Policy commitments | Our ESG approach, p27 |
2-24 Embedding policy commitments | Our ESG approach, p27 |
2-25 Processes to remediate negative | Grievances, p31 |
impacts | Grievance dashboard |
2-26 Mechanisms for seeking advice and | Grievances, p31 |
raising concerns | Grievance dashboard |
2-27 Compliance with laws and regulations | Our ESG approach, p30 |
2-28 Membership associations | Our People, p68 |
2-29 Approach to stakeholder engagement | Stakeholder engagement, p38 |
2-30 Collective bargaining agreements | Our People, p69 |
MATERIAL TOPICS
GRI 3: Material | 3-1 Process to determine material topics | Materiality, p35 | |
Topics 2021 | |||
3-2 List of material topics | Materiality, p35 | ||
Economic performance | |||
GRI 3: Material | 3-3 Management of material topics | Available throughout SR2022 | Available throughout |
Topics 2021 | SR2022 | ||
GRI 201: Economic | 201-1 Direct economic value generated and | About GAR, p24 | 13.22 Economic inclusion |
Performance 2016 | distributed | ||
201-2 Financial implications and other | Climate Change, p92 | 13.22 Economic inclusion | |
risks and opportunities due to climate | |||
change |
GRI CONTENT INDEX | SUSTAINABILITY REPORT 2022 | 3 |
GOLDEN AGRI-RESOURCES LTD |
GRI STANDARD/ | DISCLOSURE | LOCATION | GRI SECTOR STANDARD EXTERNALLY | |
OTHER SOURCE | REF. NO. | ASSURED | ||
MATERIAL TOPICS | ||||
Market presence | ||||
GRI 3: Material | 3-3 Management of material topics | Available throughout SR2022 | Available throughout | |
Topics 2021 | SR2022 | |||
GRI 202: Market | 202-1 Ratios of standard entry level wage | Our People, p74 | 13.21 Living income and | |
Presence 2016 | by gender compared to local minimum | living wage | ||
wage | ||||
Indirect economic impacts | ||||
GRI 3: Material | 3-3 Management of material topics | Available throughout SR2022 | Available throughout | |
Topics 2021 | SR2022 | |||
GRI 203: Indirect | 203-1 Infrastructure investments and | GAR in the community, p57 | 13.22 Economic inclusion | |
Economic Impacts | services supported | |||
2016 | ||||
203-2 Significant indirect economic | GAR in the community, p59 | 13.22 Economic inclusion | ||
impacts | ||||
Procurement practices | ||||
GRI 3: Material | 3-3 Management of material topics | Available throughout SR2022 | Available throughout | |
Topics 2021 | SR2022 | |||
GRI 204: | 204-1 Proportion of spending on local | Marketplace and supply chain, p42 | 13.23 Supply chain | |
Procurement | suppliers | traceability | ||
Practices 2016 | ||||
Anti-corruption | ||||
GRI 3: Material | 3-3 Management of material topics | Available throughout SR2022 | Available throughout | |
Topics 2021 | SR2022 | |||
205-2 Communication and training about | Our ESG approach, p30 | 13.26 Anti-corruption | ||
anti-corruption policies and procedures | ||||
205-3 Confirmed incidents of corruption | Our ESG approach, p30 | 13.26 Anti-corruption | ||
and actions taken | ||||
Anti-competitive behavior | ||||
GRI 3: Material | 3-3 Management of material topics | Available throughout SR2022 | Available throughout | |
Topics 2021 | SR2022 | |||
GRI 206: Anti- | 206-1 Legal actions for anti-competitive | No legal actions for anti-competitive behavior, | 13.25 Anti-competitive | |
competitive | behavior, anti-trust, and monopoly | anti-trust, and monopoly practices were reported | behavior | |
Behavior 2016 | practices | in 2022. |
GRI CONTENT INDEX | SUSTAINABILITY REPORT 2022 | 4 |
GOLDEN AGRI-RESOURCES LTD |
GRI STANDARD/ | DISCLOSURE | LOCATION | GRI SECTOR STANDARD EXTERNALLY | ||
OTHER SOURCE | REF. NO. | ASSURED | |||
MATERIAL TOPICS | |||||
Tax | |||||
GRI 3: Material | 3-3 Management of material topics | Available throughout SR2022 | Available throughout | ||
Topics 2021 | SR2022 | ||||
GRI 207: Tax 2019 | 207-1 Approach to tax | AR 2022: financial review, p25 | Not applicable | ||
207-2 Tax governance, control, and risk | AR 2022: enterprise risk management, p44 | Not applicable | |||
management | |||||
207-3 Stakeholder engagement and | AR 2022: financial review, p25 | Not applicable | |||
management of concerns related to tax | |||||
Materials | |||||
GRI 3: Material | 3-3 Management of material topics | Available throughout SR2022 | Available throughout | ||
Topics 2021 | SR2022 | ||||
Energy | |||||
GRI 3: Material | 3-3 Management of material topics | Available throughout SR2022 | Available throughout | ||
Topics 2021 | SR2022 | ||||
GRI 302: Energy | 302-1 Energy consumption within the | Our CDP Climate Change | Not applicable | ||
2016 | organisation | Questionnaire | |||
302-3 Energy intensity | Our CDP Climate Change | Not applicable | |||
Questionnaire | |||||
302-4 Reduction of energy consumption | Our CDP Climate Change | Not applicable | |||
Questionnaire | |||||
Water and effluents | |||||
GRI 3: Material | 3-3 Management of material topics | Available throughout SR2022 | Available throughout | ||
Topics 2021 | SR2022 | ||||
GRI 303: Water | 303-1 Interactions with water as a shared | Our environmental management, p84 | 13.7 Water and effluents | ||
and Effluents | resource | ||||
2018 | |||||
303-2 Management of water discharge- | Our environmental management, p87 | 13.7 Water and effluents | |||
related impacts | |||||
303-3 Water withdrawal | Our environmental management, p88 | 13.7 Water and effluents | |||
303-4 Water discharge | Our environmental management, p88 | 13.7 Water and effluents | |||
303-5 Water consumption | Our environmental management, p88 | 13.7 Water and effluents | |||
Biodiversity | |||||
GRI 3: Material | 3-3 Management of material topics | Available throughout SR2022 | Available throughout | ||
Topics 2021 | SR2022 |
GRI CONTENT INDEX | SUSTAINABILITY REPORT 2022 | 5 |
GOLDEN AGRI-RESOURCES LTD |
GRI STANDARD/ | DISCLOSURE | LOCATION | GRI SECTOR STANDARD EXTERNALLY | |
OTHER SOURCE | REF. NO. | ASSURED | ||
MATERIAL TOPICS | ||||
GRI 304: | 304-1 Operational sites owned, leased, | Our CDP Forest | 13.3 Biodiversity | |
Biodiversity 2016 | managed in, or adjacent to, protected | Questionnaire | ||
areas and areas of high biodiversity value | ||||
outside protected areas | ||||
304-2 Significant impacts of activities, | Our environmental management, p79 | 13.3 Biodiversity | ||
products and services on biodiversity | ||||
304-3 Habitats protected or restored | Our environmental management, p80 | 13.3 Biodiversity | ||
304-4 IUCN Red List species and national | Our IUCN Red List | 13.3 Biodiversity | ||
conservation list species with habitats in | ||||
areas affected by operations | ||||
Emissions | ||||
GRI 3: Material | 3-3 Management of material topics | Available throughout SR2022 | 13.1 Emissions | |
Topics 2021 | ||||
GRI 305: | 305-1 Direct (Scope 1) GHG emissions | Our environmental management, p96 | 13.1 Emissions | |
Emissions 2016 | ||||
305-2 Energy indirect (Scope 2) GHG | Our environmental management, p96 | 13.1 Emissions | ||
emissions | ||||
305-3 Other indirect (Scope 3) GHG | Our environmental management, p96 | 13.1 Emissions | ||
emissions | ||||
305-4 GHG emissions intensity | Our environmental management, p96 | 13.1 Emissions | ||
305-5 Reduction of GHG emissions | Our environmental management, p96 | 13.1 Emissions | ||
305-6 Emissions of ozone-depleting | Our environmental management, p96 | 13.1 Emissions | ||
substances (ODS) | ||||
305-7 Nitrogen oxides (NOx), sulfur oxides | Our environmental management, p96 | 13.1 Emissions | ||
(SOx), and other significant air emissions | ||||
Waste | ||||
GRI 3: Material | 3-3 Management of material topics | Available throughout SR2022 | Available throughout | |
Topics 2021 | SR2022 | |||
GRI 306: Waste | 306-1 Waste generation and significant | Our environmental management, p88 | 13.8 Waste | |
2020 | waste-related impacts | |||
306-2 Management of significant waste- | Our environmental management, p82 | 13.8 Waste | ||
related impacts | ||||
306-3 Waste generated | Our environmental management, p88 | 13.8 Waste | ||
306-4 Waste diverted from disposal | Our environmental management, p88 | 13.8 Waste | ||
306-5 Waste directed to disposal | Our environmental management, p88 | 13.8 Waste |
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gar - Golden Agri-Resources Ltd. published this content on 30 May 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 31 May 2023 00:18:16 UTC.