Report why the Aspect is material. Report the impacts that make this Aspect material.
Describe why the Aspect is material. As a minimum, this includes information on the organization’s impacts, whether positive or negative, related to that Aspect. For additional Guidance on how to identify material Aspects, see the Guidance for G4-18.Describe any processes the organization used to identify its actual or potential impacts, such as due diligence.References
Report how the organization manages the material Aspect or its impacts.
Provide sufficient information for report users to understand the organization’s approach to managing the material Aspect and its impacts.Describe whether the management approach is intended to avoid, mitigate, or remediate negative impacts, or enhance positive impacts. If there are material Aspects for which the organization does not have a management approach, identify any plans to implement a management approach, or the reasons for not having one.Describe the components of the management approach. Although the following Guidance is not exhaustive or absolute, management approach components may include (in no particular order):
PoliciesProvide information about policies that are used to guide the organization’s approach to managing the material Aspect. This may include an abstract, summary, or link to the publicly-available policies that cover the material Aspect. Provide the following information about these policies:
CommitmentsProvide a statement of intent to manage the impacts for the material Aspect.Where no such statement is available describe:
Goals and targetsDescribe:
For Guidance on disclosing the highest governance body’s responsibilities see section ‘Governance’ under General Standard Disclosures.ResourcesIdentify the resources allocated for managing the material Aspect, such as financial, human or technological, and explain the rationale for the allocation.Specific actionsIdentify specific actions related to the material Aspect and explain actions taken to achieve goals and targets. Specific actions may include:
For each of the specific actions identified, the organization may consider explaining:
Describe actions taken to determine and address situations where work undertaken within the organization’s supply chain does not take place within appropriate institutional and legal frameworks. Work taking place within an appropriate institutional and legal framework will usually entail a recognized employment relationship with an identifiable and legally recognized employer.Describe actions taken to determine and address situations where persons working for suppliers are not provided the social and labor protection that they are entitled to receive by national labor law.Describe actions taken to determine and address situations where working conditions in the organization’s supply chain did not meet international labor standards or national labor law. Conditions of work include compensation, working time, rest periods, holidays, disciplinary and dismissal practices, maternity protection, the workplace environment, occupational health and safety, the quality of living accommodations where provided, and welfare matters such as safe drinking water, canteens and access to medical services.Describe actions taken to determine and address situations where work undertaken within the organization’s supply chain is inadequately remunerated. Adequately remunerated work means that wages and compensation for a standard working week, excluding overtime, meet legal and industry minimum standards and are sufficient to meet the basic needs of workers and their families and provide some discretionary income. Actions taken to address situations where work is inadequately remunerated may include:
Describe actions taken to determine and address situations of disguised employment relationships where workers in the organization’s supply chain are falsely considered to be self- employed or where there is no legally recognized employer.Describe actions taken to determine and address situations where work undertaken within the organization’s supply chain performed at home is not performed subject to a legally recognized contract.
Report the evaluation of the management approach, including:
When disclosing the evaluation of its management approach, an organization may focus its explanation on three items: