Sustainability Topics

Sustainability Topics for Sectors:
What do stakeholders want to know?
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Content
Executive Summary 1. Introduction 5 7 8 8
2. Methodology and Process

2.1 Preparatory Phase (July - September 2012) Establishment of the Project Advisory Committee Creation of a Business Activity Group List Identification of Relevant Sources of Information
2.2 Information Gathering Phase (28 September 14 December 2012) External Input GRI Internal Desk Research
10
2.3 Information Analysis Phase (December 2012 April 2013) Analysis - Step 1 Analysis - Step 2 Analysis - Step 3 Analysis - Step 4
10
3. Analysis of Results
3.1 Data Overview 3.2 Results
13 13 17 18 18 18 19 139
4. Project Contributors and Information Sources

Advisory Committee Technical Review
Information Sources 18
5. Topics by Business Activity Group Annexes
Sustainability Topics for Sectors: What do stakeholders want to know?
Executive Summary
Research Objective
The main objective of this project was to collect documentation from different stakeholder groups identifying sustainability topics considered to be relevant by them in relation to the different business activity groups. In total, 194 organizations related to the different stakeholder groups either contributed directly or were researched as part of this effort. This research generated 2812 topics which were related to 52 business activity groups. Over 600 documents support the 1612 unique topics that have been identified through this process. All material received and researched which supports the content published here can be viewed on the GRI website https://www.globalreporting.org/reporting/reporting-support/ publications/research-and-development-publications/Pages/ default.aspx This research has collected information related to the following business activity groups:
Key Findings
As a result of this global research, this publication presents: Lists of relevant sustainability topics for different business activities identified by five stakeholder groups business associations, labor representatives, civil society organizations, information users, and experts Links to an online list of references that support the topics included A list of organizations that were researched or that provided information
Aerospace and Defense Air Freight Transportation and Logistics Air Transportation - Airlines Air Transportation - Airport Services Automobiles and Components Banks, Diverse Financials and Insurance Building Products Chemicals Construction Materials Construction and Engineering Consumer Durables, Household and Personal Products Containers and Packaging Education Services Electric Utilities and Independent Power Producers and Energy Traders
Food Production - Animal Source Food Production Forest and Paper Products - Forestry, Timber, Pulp and Paper, Rubber Gas Utilities Ground Transportation - Highways and Railtracks Ground Transportation - Railroads Transportation Ground Transportation - Trucking Transportation Healthcare Equipment and Supplies Healthcare Providers and Services, and Healthcare Technology Home Building Hotels, Restaurants and Leisure, and Tourism Services Media Mining - Iron, Aluminum, Other Metals Mining - Coal Mining - Other (Rare Minerals, Precious Metals and Gems)
Public Agencies Real Estate Retailing Semiconductors and Semiconductor Equipment Software and Services Solid Waste Management Utilities Specialized Consumer Services Technology Hardware and Equipment Telecommunication Services Textiles, Apparel, Footwear and Luxury Goods Tires Tobacco Trading Companies and Distributors, and Commercial Services and Supplies Water Transportation - Ports and Services
Electrical Equipment and Machinery Food and Beverage Processing Food and Consumer Staples Retailing Food Production - Agricultural Production
NGO Oil and Gas Pharmaceuticals, Biotechnology and Life Sciences Professional Services
Water Transportation - Water Transportation Water Utilities
Specific content for each activity group can be found from page 19 onwards
1. Introduction
The identification of potentially material topics by sector or industry which are internationally accepted is fundamental for high quality sustainability reporting, both for organizations that report and for users of the reports, and aids other management activities which aim to evaluate the sustainability performance of companies. In the last 10 years, GRI has been working with a large number of organizations in this field, developing the GRI Sector Supplements called Sector Disclosures in the G4 Guidelines context. Part of this work has entailed discussions with a variety of investors, rating agencies, regulators, companies, and several other stakeholders, about the need to establish an international reference list of relevant sustainability topics, taking into consideration the different stakeholders perspectives. The reasons to establish such a list are that: 1. The identification of those relevant sustainability topics which are potentially critical for the organizations strategies and for societys development would help organizations to identify material topics to be reported on. This, in turn, would improve the quality of sustainability reports and, consequently, their value for information users. 2. Multi-stakeholder efforts, such as those that are the basis for the development of GRI Guidelines, are fundamental in identifying potentially material topics for organizations in general. When considering the international sustainability agenda, it is also very important to recognize that many relevant material topics are sector related. 3. International agreement on relevant topics by sector would lead to some level of comparability and benchmarking. As a contribution to the advancement of understanding of this matter, in July 2012 GRI initiated a research project to map the sector specific topics that had already been identified by different stakeholders. As a result of this global research, this publication presents: Lists of relevant sustainability topics for different business activities identified by five stakeholder groups business associations, labor representatives, civil society organizations, information users, and experts Links to an online list of references that support the topics included A list of organizations that were researched or that provided information. The lists provide a good indication of the current relevant published sustainability concerns, associated with each business activity group, from the perspectives of different stakeholders. It should be emphasized that these are not exhaustive reference lists nor have they been prepared through the GRI due process, and should therefore not be considered part of the GRI Reporting Framework. All material, both received and researched, which supports the content published here can be viewed on the GRI website https://www.globalreporting.org/reporting/reporting-support/ publications/research-and-development-publications/Pages/ default.aspx
2. Methodology and Process

The project was developed in three stages: a preparatory phase, an information gathering phase and an analysis phase. In this section, the phases and relevant criteria are explained. groups were created which can easily be matched with preexisting sector classifications.
1
2.1 Preparatory Phase

(July - September 2012) The objectives of the project and the methodology to be followed were drawn up by the GRI team in consultation with experts in the network.
Establishment of the Project Advisory Committee

GRI invited a group of experts on the use of business sector sustainability information to join a Project Advisory Committee, to support the project and provide technical advice1.
The business activity groups were based on existing international sector classifications, such as GICS2, GRI3, ICB4, SAM5, and Thomson Reuters6. A review of these existing sector classifications showed that they each had different category levels and also had distinct ways of approaching groupings based on specific needs. To be able to collect the relevant information, and to communicate it to organizations using any sector classification, the research project employed a general business activity categorizing approach. Table 1 shows the list of business activity groups that was created for the research project. Annex 2 provides a description of each activity group.
Creation of a Business Activity Group List

For the purposes of this research, GRI compiled a list of business activity groups. This allowed inputs from organizations to be placed where a common understanding of relevant sustainability issues could be developed. After consulting stakeholders and experts, GRI decided not to adopt any specific sector categorization which could restrict the use of the results. For this research project, business activity
Identication of Relevant Sources of Information

Other preparatory activities included the identification of potential contributors and global organizations in the stakeholder groups to be researched - business associations, labor representatives, civil society organizations, information users, and experts- keeping in mind a balance between different stakeholder groups and regions.
1 2
5 6
See page 18 for more information. MSCI, n.d. Global Industry Classification Standard (GICS) Sector Definitions. [Online] Available at: www.msci.com/resources/pdfs/ GICSSectorDefinitions.pdf [Accessed 28 March 2013]. Global Reporting Initiative (GRI), 2013. Sustainability Disclosure Database. [Online] Available at: http://database.globalreporting.org/ [Accessed 28 March 2013]. Industry Classification Benchmark (ICB), 2012. Industry Structure and Definitions. [Online] Available at: www.icbenchmark.com/ICBDocs/ Structure_Defs_English.pdf [Accessed 28 March 2013] SAM sustainability investing, 2012. The Sustainability Yearbook 2012, s.l.: Robecosam. Thomson Reuters, 2012. Thomson Reuters Business Classification (TRBC) Quick Guide. [Online] Available at: www. thomsonreuters.com/content/financial/pdf/i.../trbc_quick_guide.pdf [Accessed 28 March 2013)
Table 1. List of business activity groups

BUSINeSS ACTIVITY GROUP
1 Oil and Gas 2 Chemicals 3 Construction Materials 4 Mining - Coal 5 Mining - Iron, Aluminum, Other Metals 6 Mining - Other (Rare Minerals, Precious Metals and Gems) 7 Forest and Paper Products - Forestry, Timber, Pulp and Paper, Rubber 8 Aerospace and Defense 9 Building Products 10 Construction and Engineering 11 Home Building 12 Electrical Equipment and Machinery 13 Containers and Packaging 14 Trading Companies and Distributors, and Commercial Services and Supplies 15 Professional Services 16 Automobiles and Components 17 Tires 18 Consumer Durables, Household and Personal Products 19 Textiles, Apparel, Footwear and Luxury Goods 20 Tobacco 21 Retailing 27 Air Transportation Airlines 28 Air Transportation - Airport Services 29 Water Transportation - Water Transportation 30 Water Transportation - Ports and Services 31 Ground Transportation - Railroads Transportation 32 Ground Transportation - Trucking Transportation 33 Ground Transportation - Highways and Railtracks 34 Banks, Diverse Financials and Insurance 35 Real Estate 36 Software and Services 37 Technology Hardware and Equipment 38 Semiconductors and Semiconductor Equipment 39 Telecommunication Services 40 Hotels, Restaurants and Leisure, and Tourism Services 41 Education Services 42 Specialized Consumer Services 43 Media 44 Healthcare Equipment and Supplies 45 Healthcare Providers and Services, and Healthcare Technology 46 Pharmaceuticals, Biotechnology and Life Sciences 47 Electric Utilities and Independent Power Producers, and Energy Traders (including fossil, alternative and nuclear energy) 48 Gas Utilities 49 Water Utilities 50 Solid Waste Management Utilities 51 NGO 52 Public Agencies
22 Food and Consumer Staples Retailing 23 Food and Beverage Processing 24 Food Production - Agricultural Production 25 Food Production - Animal Sourcing Food Production 26 Air Freight Transportation and Logistics
2.2 Information Gathering Phase

(28 September 14 December 2012) Information was sourced through two different channels: 1) proposals and information received through a call for topics and 2) internal desk research.
2.3 Information Analysis Phase

(December 2012 April 2013) All the information was consolidated in a database, and tables of material topics for each activity group were compiled.
External Input
The call for contributions was open from 28 September to 14 December 2012. Respondents were invited to use a form that asked for the following information: organization and contact person details; business activity group where the proposed topic could be categorized (more than one group could be mentioned); topic name with a short description and a note about its relevance; and references.
Analysis - Step 1
A first round of analysis was carried out to identify the topics. This analysis was based on the following information received and/or collected: a named topic, a description, and a text to clarify the type of information and the references that were provided When the name of a topic proposed through external feedback was too general and the accompanying description was more specific, the topic definition was given detail. This is shown in the following example:
GRI Internal Desk Research

GRI staff researched available sources and documents published on the websites of international organizations representing a stakeholder group or expert in specific topics. For the desk research, special focus was given to international business associations and civil society organizations, to identify sustainability topics signaled as relevant by them.
Example: Business Activity Group: Oil and Gas

A topic identified and suggested by an external respondent was Environmental impacts. The description offered was the following: How the company is meeting energy supply needs while improving operations and products, promoting and improving energy efficiency and minimizing emissions by reporting quantity of GHG emissions How the company addresses management of risks and opportunities related to biodiversity and ecosystem services How the company manages impacts on the local environment by reporting quantities of emission into the atmosphere from operations Identified topics after the analysis: Energy efficiency GHG emissions Biodiversity and ecosystem services Emissions to air In some cases, the same reference and explanatory text support a topic related to different activity groups. Proposals which were not supported by a published reference were not included in the results. All the identified topics were included in the database as analyzed material for the second step.
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Analysis - Step 2
All topics were grouped using the following criteria:
a. Alignment with GRI Aspects.

The results from step 1 were reviewed and analyzed by GRI staff, in order to relate them to the GRI Aspects (Annex 3). This allowed a first grouping of the topics. See the example below.
Example: Business Activity Group: Oil and Gas

GRI Aspect
WATER
Proposed Topic
Water management
Topic Specification (if available)

(1) Petroleum refinery Process optimization and waste water treatment plants
Reference
342 324 479 342 210, 212 479 434 294, 301 342 212, 434 434 434 153 460
Water withdrawal
Risks and impacts on fresh water availability Water consumption and management in water scarce areas
EFFLUENTS AND WASTE
Water pollution
Drilling Drilling site risks Hydrocarbon discharges from operations Produced water - Production, treatment and disposal Refining processes Slurry pipelines, barge transport and storage caverns
Leakages
(1) Pipelines
(1) No topic specification available.
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b. Topics identified that are not covered by GRI Aspects.

Where existing GRI Aspects could not be used to group the proposed topics in a direct way, they were grouped under Other.
Example: Business activity group: Banks, Diverse Financials and Insurance

GRI Aspect
Other
Proposed Topic
Business lines, products and services

Design to deliver environmental and/or social benefits Due diligence on environmental and social risks Environmental and social policies and requirements of product development ESG risk assessment and management Investments in forestry activities
Reference
206, 533 206 206 153, 479, 533 46, 391 460 394, 616
Business models Political accountability (1) No topic specification available
Long-term value creation and short-term value creation (1)
Analysis - Step 3
Based on the previous grouping, the topic was named to ensure that the wording is consistent, using the following criteria: The name of the identified topic should reflect, as much as possible, the issue that makes the topic relevant for the stakeholder for the business activity group in question. The name should capture the issue addressed withut being too detailed. The wording has to be neutral, without showing any judgment, either positive or negative. With these criteria, the topic was named and included in the Proposed Topic column Where more specifications were present in the explanations provided externally or in documents found through desk research, these have been included in a separate column in the table Topic Specification (if availble) . This additional information can include the following: where an issue is relevant; who is affected; its cause; or a combination of factors.
Analysis - Step 4
Although the topic definition was discussed with the Advisory Committee at different stages of the project, to ensure final technical coherence a third party review was carried out by a committee with two GRI technical team members and one external expert. Their final comments, remarks and adjustments were included.
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3. Analysis of Results
3.1 Data Overview
In total, 56 organizations responded to the call for contributions. Additionally, GRI conducted desk research using information available in 145 organizations. Table 2 shows all organizations whose information has been used in this research. Most of the organizations are business related, including business and trade associations. The second largest group are mediating institutions or experts, such as consultants, academic institutions, governments and inter-governmental institutions, and think tanks. The third largest constituency comprises civil society organizations including Non-Governmental organizations. In some cases, organizations that provided proposals were also researched by GRI staff.
Table 2. Total number of responding and/or researched organizations per constituency and source
Business Civil Society Organization Financial Markets & Information Users Labor Mediating Institution Total
External contributions GRI Internal research Total
31 84 115
6 21 27
5 4 9
1 2 3
13 34 47
56 145 201
Table 3 shows the number of included organizations by constituency groups and their reach, whether global or regional. Some of these organizations operate in a single country within a region. Over 56 % of the organizations whose information contributed to the research are global organizations, demonstrating the inclusion of relevant worldwide perspectives on sustainability issues.
Table 3. Organizations included in the research per constituency and region

Business Civil Society Organization Financial Markets & Information Users Labor Mediating Institution Total
Global Africa Asia Europe North America Oceania Total
55 1 2 26 17 11 112
22 2 3 27
6 1 1 8
3 3
24 1 1 9 7 2 44
110 2 3 38 28 13 194
13
Africa Asia Europe Global North America Oceania
Figure 1. Organizations included in the research per region and constituency

africa 1% asia 2% europe 20%
Africa Asia
oceania 7% north America 14%
business 57%
mediating Business institutions 23%

Civil Society Organization Financial Markets Labor Mediating Institutions
Europe financial Global
markets 4%
labor 2%
global 56%
civil society North America organiZation 14%

Oceania
In total, 2,812 topics were proposed (Table 4). Of these, 24% came from suggestions put forward by external organizations and 76% were based on the desk research. The table shows that the number of topics proposed by those organizations representing business interests - business and financial markets and information users equate to 58% of the proposals. Business Note: GRIs existing sector guidance was also considered during the desk research process as the Sector Supplements and Pilot Civil Society Version result from previous sector related research activities. They were also referred to by respondents in support of their topic Organization proposals.
Financial Markets
Table 4. Total number of proposed topics per constituency and source

Labor
Business
Civil Society Institutions Financial Markets & Organization Information Users
Mediating
Labor
Mediating Institution
Total
External inputs GRI Internal research Total
120 84 204
64 768 832
195 777 972
3 11 14
293 497 790
675 2137 2812
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Figure 2. Proposed topics per constituency
business 24%
mediating institutions 17%

Business
labor 0.5%
Civil Society Organizaton Financial Markets Labor
civil society organiZation 24,5%
financial markets 34,4%
Mediating Institutions
Table 5 shows the final number of topics that resulted after analyzing the content of each of the proposed topics. In total, 1612 topics were defined. The research shows the identification of topics for all business activity groups. In 63% of the business activity groups (33) more than 20 topics where identified, where 12 of them show over 40 topics. For 10 business activity groups the research has identified less than 10 sustainability topics.
Table 5. Number of topics identified by business activity groups

Business Activity Group Number of topics
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Oil and Gas Chemicals Construction Materials Mining (Combined list) Mining - Coal (Specific topics) Mining - Iron, Aluminum, Other Metals (Specific topics) Mining - Other (Rare Minerals, Precious Metals and Gems) (Specific topics) Forest and Paper Products - Forestry, Timber, Pulp and Paper, Rubber Aerospace and Defense Building Products Construction and Home Building (Combined list) Construction and Engineering (Specific topics) Home Building (Specific topics) Electrical Equipment and Machinery Containers and Packaging Trading Companies and Distributors, and Commercial Services and Supplies Professional Services Automobiles and Components Tires Consumer Durables, Household and Personal Products
96 45 28 91 1 19 11 71 16 9 68 3 0 20 10 11 13 34 11 22
15
Business Activity Group
Number of topics
19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52
Textiles, Apparel, Footwear and Luxury Goods Tobacco Retailing Food and Consumer Staples Retailing Food and Beverage Processing Food Production (Combined list) Food Production - Agricultural Production (Specific topics) Food Production - Animal Source Food Production (Specific topics) Air Freight Transportation and Logistics Air Transportation - Airlines Air Transportation - Airport Services Water Transportation - Water Transportation Water Transportation - Ports and Services Ground Transportation - Railroads Transportation Ground Transportation - Trucking Transportation Ground Transportation - Highways and Railtracks Banks, Diverse Financials and Insurance Real Estate Software and Services Technology and Semiconductors (Combined list) Technology Hardware and Equipment (Specific topics) Semiconductors and Semiconductor Equipment (Specific topics) Telecommunication Services Hotels, Restaurants and Leisure, and Tourism Services Education Services Specialized Consumer Services Media Healthcare Equipment and Supplies Healthcare Providers and Services, and Healthcare Technology Pharmaceuticals, Biotechnology and Life Sciences Electric Utilities and Independent Power Producers and Energy Traders (including fossil, alternative and nuclear energy) Gas Utilities Water Utilities Solid Waste Management Utilities NGO Public Agencies TOTAL
59 7 33 18 78 69 13 26 31 22 39 15 19 8 10 25 42 31 33 43 20 2 30 31 20 3 50 8 21 36 71 7 32 39 30 12 1612
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3.2 Results
The research results are presented in 47 tables in section 5. Each table provides the following information: Topics were organized under the three sustainability pillars: Economic, Environmental and Social. An additional group, Other, was added to include those topics that could not be directly included in one of the three pillars, or that referred to more than one pillar The Topic name. The topic is divided into two columns. The first column, Proposed Topic, lists a generic topic name. The second one, Topic Specification, provides additional information if available References. A number(s) is provided to identify the relevant supporting documentation for each topic, linked to the list of references that can be found on the GRI website https://www.globalreporting.org/reporting/reportingsupport/publications/research-and-developmentpublications/Pages/default.aspx The constituency type of the organization that supports the topic. More detailed information is provided on the GRI website https://www.globalreporting.org/reporting/reporting-support/ publications/research-and-development-publications/Pages/ default.aspx. Methodological remarks: 1. In some cases, the same topic was submitted by multiple organizations using different wording. In this case a common name has been provided following the rule already described above. This name has been provided in the Topic column. 2. In some cases, the topic had been submitted and specific additional information was provided, such as where an issue occurs, who is responsible, and in which part of a process. This additional information is provided in the Topic Specification column. 3. In some cases, the same issue was raised as relevant in more than one activity group. In these cases, the same name was given to the topic in question for all the different activity groups. Example: Migrant workers have been highlighted as a potentially material issue affecting several activity groups. This topic has been included in all the relevant activity groups under that name. 4. In some cases, there is a significant overlap of topics amongst different activity groups. In cases where these groups relate to the same main activity, and where the overlap of topics was more than 50%, the groups are listed in one table. Topics that did not overlap, i.e. were specific to a particular activity, are identified as such at the end of the list. For example, this is the case for: Food Production - Agricultural Production and Food Production Animal source food production; and Construction and Engineering and Home Building and Technology Hardware and Equipment, and Semiconductors and Semiconductors Equipment. As can be seen, the intention is not to produce lists of topics that are highly detailed. They introduce the different sustainability issues through the eyes of various stakeholders.
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4. Project Contributors and Information Sources

Advisory Committee
GRI appointed an Advisory Group of experts and information users to support this project and provide technical advice.
Table 6. Project Advisory Committee members

Name
Tamara Hardegger, Product Manager ESG - ASSET4 Jayn Harding, Principal Advisor Andrew Howard Julia Kochetygova, Senior Director Linda-Eling Lee, PhD, Executive Director, Global Head of ESG Ratings Research Rina Levy, ESG Analyst Daniel Wild, PhD, Head of Research
Organization
Thomson Reuters ESG - FTSE Group Independent S&P DOW JONES INDICES MSCI Bloomberg RobecoSAM AG
Technical Review
Carlota Garcia-Manas, Head of Research, EIRIS Bastian Buck, Senior Manager Reporting Framework, GRI Maaike Fleur, Senior Manager Reporting Framework, GRI
Information Sources
The data that support the results of the Topic Research were provided and collected from 194 organizations. In Annex 2 a complete list of these organizations is provided. The same table indicates whether information was provided by an external contributor or is the result of GRI desk research.
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5. Topics by Business Activity Group

The lists are to be considered as an initial point of reference when organizations or information users are identifying sustainability topics they wish to assess. They provide a good indication of the current relevant sustainability concerns associated with each business activity group, from the perspectives of different stakeholders. It should be emphasized that these are not exhaustive reference lists, and that they result from a research project. They have not been prepared through the GRI due process and should therefore not be considered part of the GRI Reporting Framework. The tables for each Business Activity Group can be found by using the following index

1 Oil and Gas 2 Chemicals 3 Construction Materials Mining (Combined list) 4 Mining - Coal (Specific topics) 5 Mining - Iron, Aluminum, Other Metals (Specific topics) 6 Mining - Other (Rare Minerals, Precious Metals and Gems) (Specific topics) 7 Forest and Paper Products - Forestry, Timber, Pulp and Paper, Rubber 8 Aerospace and Defense 9 Building Products Construction and Home Building (Combined list) 10 Construction and Engineering (Specific topics) 11 Home Building (Specific topics) 12 Electrical Equipment and Machinery 13 Containers and Packaging 14 Trading Companies and Distributors, and Commercial Services and Supplies 15 Professional Services 16 Automobiles and Components 17 Tires 18 Consumer Durables, Household and Personal Products 19 Textiles, Apparel, Footwear and Luxury Goods 20 Tobacco 21 Retailing 22 Food and Consumer Staples Retailing 23 Food and Beverage Processing Food Production (Combined list) 24 Food Production - Agricultural Production (Specific topics) 25 Food Production Animal Source Food Production (Specific topics) 26 Air Freight Transportation and Logistics 27 Air Transportation Airlines 28 Air Transportation Airport Services 29 Water Transportation Water Transportation 30 Water Transportation Ports and Services
Page Number
21 27 30 32 30 30 30 40 44 45 46 46 46 51 53 54 55 56 58 59 61 64 65 68 70 75 75 75 82 84 86 89 90
19

31 Ground Transportation Railroads Transportation 32 Ground Transportation Trucking Transportation 33 Ground Transportation Highways and Railtracks 34 Banks, Diverse Financials and Insurance 35 Real Estate 36 Software and Services Technology and Semiconductors (Combined list) 37 Technology Hardware and Equipment (Specific topics) 38 Semiconductors and Semiconductor Equipment (Specific topics) 39 Telecommunication Services 40 Hotels, Restaurants and Leisure, and Tourism Services 41 Education Services 42 Specialized Consumer Services 43 Media 44 Healthcare Equipment and Supplies 45 Healthcare Providers and Services, and Healthcare Technology 46 Pharmaceuticals, Biotechnology and Life Sciences 47 Electric Utilities and Independent Power Producers and Energy Traders (including fossil, alternative and nuclear energy) 48 Gas Utilities 49 Water Utilities 50 Solid Waste Management Utilities 51 NGO 52 Public Agencies
Page Number
92 93 94 96 99 102 104 104 104 108 111 113 115 116 120 121 123 125 130 131 133 136 138
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1 Oil and Gas 96 Topics

This table shows a list of topics identified as relevant by different stakeholder groups. They can be considered as stakeholders suggestions or requests for topics to be monitored or disclosed by organizations. Additional information and all references can be found at https://www.globalreporting.org/reporting/reporting-support/ publications/research-and-development-publications/Pages/default.aspx
Drilling contractors or owners of drilling rigs that contract their services for drilling wells. Integrated oil companies and companies engaged in the exploration and production of oil and gas, as well as at least one other significant activity in either refining, marketing or transportation. Companies engaged in the refining and marketing of oil, gas and/or refined products not classified as Independent Power Producers & Energy Traders. Companies engaged in the storage and/or transportation of oil, gas and/or refined products. Includes diversified midstream natural gas companies facing competitive markets, oil and refined product pipelines, coal slurry pipelines and oil & gas shipping companies.
Sustainability Category
Economic
Proposed Topic
Carbon abatement and offsetting Payments to governments

Constituency
Business Civil Society Organization
Referenceo
479
212* 172, 409
Extractive Industries Transparency Financial Markets & Initiative (EITI) Information Users Revenue and royalties Taxes Taxes, revenue, royalties and bonuses Strategy to address risks and opportunities from climate change Tendering processes Indirect economic impacts Local employment Business Mediating Institution Civil Society Organization Civil Society Organization
479 449 432, 454
212*
Infrastructure, services and impacts on the local economy
Business Civil Society Organization Business
479 212*
479 212* 212*
Local employability enhancement Civil Society Organization Local supply chain development Environmental Energy efficiency of end products Fuel and other products Energy efficiency of operations Civil Society Organization Business Civil Society Organization Business, Financial Markets & Information Users
342
212* 342, 409
21
1 Oil and Gas Cont. Sustainability Category

Environmental
Proposed Topic
Energy efficiency of operations Water management

Energy consumption and reduction Petroleum refinery Process optimization and waste water treatment plants
Constituency
Business Business Business Business Business Business, Civil Society Organization Business
Referenceo
210
342 324 479
Water withdrawal
342 210, 212*
479
Biodiversity and ecosystem services (BES) impact management
Business
270, 271, 342, 479
Coastal ecosystems
Business
272 212*
Terrestrial, fresh water and marine Civil Society Organization environment Emissions to air - GHG emissions Production, refining and product end use Management and reduction strategies Emissions to air - GHG emissions and other emissions Emissions to air Production, refining and product end use Business Business Business, Civil Society Organization Financial Markets & Information Users, Mediating Institution Civil Society Organization, Financial Markets & Information Users
479
210, 328, 547
212*, 342
109, 153
Flaring and venting
212*, 409
Hydrocarbons and/or combustion Business, Civil Society products Organization Drilling waste Treatment and disposal Financial Markets & Information Users Civil Society Organization
212*, 320, 326
409
212*
22

Environmental
Proposed Topic
Leakages

Pipelines
Constituency
Financial Markets & Information Users Financial Markets & Information Users Business, Financial Markets & Information Users Business, Civil Society Organization
Referenceo
153
460
Oil/gas spills
Management, prevention and emergency preparedness
153, 342
212*, 319, 321
Spills Tailings waste Water pollution
Human health and environmental Business consequences Oil/tar sands operations Drilling Drilling site risks Hydrocarbon discharges from operations Produced water - Production, treatment and disposal Refining processes Slurry pipelines, barge transport and storage caverns Civil Society Organization Mediating Institution Mediating Institution Business Civil Society Organization, Mediating Institution Mediating Institution Mediating Institution Business Financial Markets & Information Users Civil Society Organization
479
212* 434 294, 301 342
212*, 434
434 434
Fires and explosions
479 153
Remediation, reclamation and Expenditures decommissioning Process management
212* 479
Reclamation of toxic waste ponds Business in oil sands operations Social Employment practices Diversity and equal opportunity Contractors, subcontractors and migrant workers Labor management relations Occupational health and safety management Strikes and/or lock-outs Contractors and subcontractors Business Civil Society Organization Business Business Financial Markets & Information Users
90 212*
521 479
409
23

Social
Proposed Topic
Occupational health and safety management

Education and training on health and safety issues Field operations
Constituency
Business Business
Referenceo
210
275, 269
Occupational health and safety risks
153, 212*, 479 Business, Civil Society Organization, Financial Markets & Information Users
Flammable hydrocarbons Employment practices Migrant workers Training and development Recruitment and employment
Business Business Mediating Institution Business, Civil Society Organization Civil Society Organization, Mediating Institution Civil Society Organization Business Business Civil Society Organization Civil Society Organization Business
342 342 253 212*, 342
Impacts on local communities Assessment and mitigation of impacts on local communities Local community resettlement Public policy positions and lobbying Climate change policies Corruption Administrative stewardship of land Anti-corruption management Organization and business partners anti-corruption management Relations with governments Risks and conflicts with local communities and indigenous peoples Indigenous peoples rights Adherence to international agreements (e.g. Equator Principles and Free Prior and Informed Consent (FPIC) of Indigenous Peoples) Engagement processes Human rights impacts Operations and supply chain
66, 212*
212*
210 479 510
212* 342
Financial Markets & Information Users Business, Financial Markets & Information Users Civil Society Organization
172, 409
322, 325, 409
431, 466
Business, Civil Society Organization Mediating Institution
212*, 479
258
24

Social
Proposed Topic
Constituency
Business Civil Society Organization Financial Markets & Information Users Mediating Institution Civil Society Organization Mediating Institution Civil Society Organization Business, Labor Business, Civil Society Organization Civil Society Organization Mediating Institution Business Financial Markets & Information Users Civil Society Organization Business Mediating Institution Business, Mediating Institution Civil Society Organization, Financial Markets & Information Users Business Business Civil Society Organization
Referenceo
479
Security practices in sensitive and/or conflict-affected areas Company staff and third party security personnel Security of pipeline systems Water use rights Fuel quality Eco-efficient technological innovation Emergency preparedness Process safety Process safety and asset integrity Local communities water use rights Benzene, lead and sulfur content Application of biotechnology Local community engagement Research and development Code of Ethics Executive Board compensation Gender participation on governance bodies Oil and gas reserves Biofuel production Certification scheme GHG emissions Land use management and conflict of use Sustainability criteria
212*
460
252
212* 417
212* 18, 245 212*, 273, 274
Other
Renewable energy technology Corporate governance
212*
449 521 389
212* 323 248 323, 248
212*, 409
Water footprint Emergency management system Near accidents management Liquid Petroleum Gas (LP Gas)
327 600, 601
212*
25
1 Oil and Gas Cont.

Other
Proposed Topic
Political accountability Unconventional and hardto-access oil/gas reserves exploitation
Constituency
Financial Markets & Information Users
Referenceo
394, 616
Environmental risks and accidents Financial Markets & Information Users
409
*GRI Sector Guidance
26
2 Chemicals 45 Topics
Companies that primarily produce industrial chemicals and basic chemicals. Including but not limited to plastics, synthetic fibers, films, commodity-based paints & pigments, explosives, and petrochemicals. Producers of fertilizers, pesticides, potash or other agriculture-related chemicals. Manufacturers of industrial gases. Companies that primarily produce high value-added chemicals used in the manufacture of a wide variety of products, including but not limited to fine chemicals, additives, advanced polymers, adhesives, sealants and specialty paints, pigments and coatings.
Environmental
Proposed Topic (if available)

Materials sourcing Raw material base diversification Energy efficiency of operations and end products Carbon footprint Emissions to air Emissions to air - GHG emissions Emissions to air - GHG emissions and other emissions Water use efficiency Water withdrawal

Renewable raw materials Energy consumption management and improvement
Constituency
Financial Markets & Information Users Business
Referenceo
407
41
Business, Financial Markets & 1, 39, 262, 281, Information Users, Mediating 283, 407 Institution Business Financial Markets & Information Users Business
373 153
Product transportation Management and reduction strategies
40, 281, 283, 284, 350 262, 407
Production and power generation Financial Markets & Information Users
Water consumption management Business, Financial Markets & 42, 69, 153, 281, 283 and reduction Information Users Water consumption and management in water scarce areas Financial Markets & Information Users Business
543
Biodiversity and ecosystem services (BES) impact management Wastewater Water pollution
37
Management and treatment Fire fighting water run-off
Business Mediating Institution
69 318
27
2 Chemicals Cont. Sustainability Category

Environmental

Water Pollution

Production process and use of end products
Constituency
Referenceo
Business, Financial Markets & 42, 153, 281, 283 Information Users
Life Cycle Assessment (LCA) of Chemicals and chemical products Mediating Institution products Impacts on environment and on human health by chemicals and chemical products Nanotechnology Plastic Social Human and labor rights management Occupational health and safety management Plant operation and freight transport Occupational health and safety risks Labor conditions Process and product innovation Process and product innovation Exposure to toxic chemicals Human capital development Innovation management process Life Cycle Assessment (LCA) of chemical products Product stewardship Application of biotechnology Innovation and chemical product development Process and product innovation Investment and research in innovation of chemical products Life Cycle Assessment (LCA) of chemical products Safer chemicals, solvents and auxiliaries Financial Markets & Information Users Financial Markets & Information Users Civil Society Organization Business Business Financial Markets & Information Users Mediating Institution Business Financial Markets & Information Users Business Financial Markets & Information Users Mediating Institution Financial Markets & Information Users Business Business, Mediating Institution
529
407, 413
407, 413
353, 367 479, 540
282, 283, 479
139, 407
529
38 108
165, 285
157
417 460
69
68, 165, 528
19, 165, 460 Civil Society Organization, Financial Markets & Information Users, Mediating Institution
28
2 Chemicals Cont. Sustainability Category

Social

Product safety information and communications

Product toxicity Risk assessment of products
Constituency
Business
Referenceo
479
Business, Financial Markets & 36, 250, 251, 407, 413 Information Users Financial Markets & Information Users Business, Mediating Institution
460
Product stewardship management system International chemical industry regulations and/or agreements
165, 479
Responsible Care Global Charter Anti-competitive practices Emergency preparedness Political funding Process safety Local community engagement Contributions to political parties Chemical industry accident prevention, preparedness and response Maintenance and safety of production sites and plants Other Corporate governance Quality and safety management system Plastic products production Gender participation on governance bodies Transport of dangerous goods Adherence to international chemical industry regulations and/or agreements
Business, Financial Markets & 139, 282, 283, 407 Information Users Mediating Institution Financial Markets & Information Users Financial Markets & Information Users
165 139, 407
153
Business, Financial Markets & 70, 139, 407, 424, 493 Information Users Business, Financial Markets & 15, 153, 439 Information Users Financial Markets & Information Users Business Financial Markets & Information Users Financial Markets & Information Users Civil Society Organization, Financial Markets & Information Users
389
138, 140
217, 298
Political accountability
394, 616
Sourcing strategy and policies Environmental and social standards of suppliers and contractors for plastics
153, 217, 298
29
3 Construction Materials 28 Topics

Manufacturers of construction materials including sand, clay, gypsum, lime, aggregates, cement, concrete, and bricks. Other finished or semi-finished building materials are included in Building Products.
Environmental
Proposed Topic
Materials Materials sourcing Production, recycling and reuse of by-products

Alternative materials use in production Wood-based products from responsibly managed forests
Constituency
Financial Markets & Information Users Civil Society Organization Business
Referenceo
262, 396
185, 569
611
Life Cycle Assessment (LCA) of construction materials Road construction materials Energy efficiency of end products Energy efficiency of operations Melting or firing processes Water consumption Material extraction sites Water efficiency of end products Biodiversity management Emissions to air Material extraction sites Production of construction materials
460, 475, 546 Financial Markets & Information Users, Mediating Institution
467, 486
Business, Financial Markets & 263, 396, 460, 479 Information Users Financial Markets & Information Users Financial Markets & Information Users Financial Markets & Information Users Financial Markets & Information Users Financial Markets & Information Users Financial Markets & Information Users
263, 396
262, 396
153
396
460
396
109, 153 Financial Markets & Information Users, Mediating Institution
30
3 Construction Materials Cont. Sustainability Category

Environmental
Proposed Topic
Emissions to air

Production of construction materials (e.g. bricks, cement, glass, and some insulation materials) Dust Management and reduction Material extraction sites Material extraction sites Production and product use
Constituency
Referenceo
262, 396
Emissions to air - Fugitive emissions Emissions to air - GHG emissions Waste management Land management and site rehabilitation Noise Social Occupational and consumer health and safety management Child labor and forced labor Land use rights Migrant workers Product design Timber trafficking and laundering Other Corporate governance
Financial Markets & Information Users Business Financial Markets & Information Users Financial Markets & Information Users Financial Markets & Information Users Financial Markets & Information Users Financial Markets & Information Users Mediating Institution Mediating Institution Financial Markets & Information Users Civil Society Organization Business Financial Markets & Information Users Financial Markets & Information Users
396
210
153, 396
396
396
153, 396
Local communities and indigenous peoples Recruitment and employment Reuse and recycling options of construction materials Executive Board compensation Gender participation on governance bodies
396
255
253 460
186, 512
521 389
394, 616
31
Mining 91 Common Topics

4 Mining Coal 1 Specific Topic

Companies engaged in the exploration and diversified production or extraction of coal mining including metallurgical (coking). Companies primarily involved in the production and mining of coal. Includes bituminous (thermal) coal-mining companies.
5 Mining Iron, Aluminum, Other Metals 19 Specific Topics

Producers of iron ore mining and steel and related products. Producers of aluminum and related products, including companies that mine or process bauxite and companies that recycle aluminum to produce finished or semi-finished products. Excludes companies that primarily produce aluminum building materials classified as Building Products. Companies engaged in the diversified production or extraction of materials including but not limited to nonferrous metals, salt and borate, and phosphate rock. Companies engaged in the diversified production or extraction of metals and minerals not classified elsewhere.
6 Mining Other (Rare Minerals, Precious Metals and Gems) 11 Specific Topics
Companies engaged in the exploration and production of gold and related products. Companies mining precious metals and minerals like platinum, silver and other precious metals. Companies engaged in the exploration and production of rare minerals (e.g., uranium).
Proposed Topic
Constituency
Referenceo
Mining Common Topics Economic Payments to governments Extractive Industries Transparency Civil Society Organization Initiative (EITI) Taxes, revenue, royalties and bonuses Local employment Civil Society Organization, Mediating Institution Civil Society Organization, Financial Markets & Information Users Local community Life Cycle Assessment (LCA) Energy consumption and energy reduction Energy-efficient process design Mineral and metal extraction industry Financial Markets & Information Users Civil Society Organization Business, Financial Markets & Information Users Financial Markets & Information Users Business
210*
432, 449, 454
210*, 408
Indirect economic impacts Environmental Materials stewardship Energy efficiency of operations
210*
210* 210*, 262, 401
262, 401
341
32
4, 5, 6 Mining Cont. Sustainability Category

Environmental
Proposed Topic
Water management Water withdrawal

Recycled water and fresh water use
Constituency
Business, Financial Markets & Information Users Financial Markets & Information Users, Mediating Institution
Referenceo
210*, 289, 292
109, 153
Water consumption and impacts on fresh water sources Water consumption and management in water scarce areas Biodiversity and ecosystem services (BES) impact management Biodiversity offsets Community resettlement Disturbed and rehabilitated land Extraction sites, infrastructure, or other production activities Emissions to air
Business, Financial Markets & Information Users, Mediating Institution Business, Financial Markets & Information Users Civil Society Organization
109, 153, 210*, 368
210*
210*
Civil Society Organization Mediating Institution Mediating Institution Civil Society Organization Financial Markets & Information Users, Mediating Institution
210* 299, 459 384
210*
109, 153
Fire breakouts Emissions to air - Fugitive emissions Mining and processing Emissions to air - GHG emissions Emissions to air - GHG emissions and other emissions GHG, heavy metals, dioxins and furans in steel production Acid drainage Acid rock drainage (ARD) or acid mine drainage (AMD) management Management and reduction strategies
Business Mediating Institution Civil Society Organization, Mediating Institution Business Business
479 109
210*, 542
210*, 297, 476
210*
Financial Markets & Information Users Mediating Institution
460
542
33

Environmental
Proposed Topic
Mining waste management

Overburden, waste rock, tailings, sludge - Risks, storage and disposal Acid drainage from mine waste rock, tailings or mine structures
Constituency
Civil Society Organization, Financial Markets & Information Users Financial Markets & Information Users, Mediating Institution
Referenceo
210*, 408
Soil pollution
408, 542
Spills Waste management
Spillage of tailings, slime, or other Civil Society Organization significant process materials Mining and mineral processing Tailings dams Business Financial Markets & Information Users Financial Markets & Information Users Acid drainage from mine waste rock, tailings or mine structures Contaminated drainage water Dissolved pollutants at mine site (e.g. Metals, sulfates, nitrates, and radionuclides) Mining and drilling for fossil fuels Mining and processing Tailings and acid drainage Financial Markets & Information Users, Mediating Institution Mediating Institution Mediating Institution
210*
356 368
Water pollution
153
408, 542
434 542
Mediating Institution Financial Markets & Information Users
434 408
Business, Mediating Institution 434, 479 Business

75, 291 408
Chemicals management Land use Noise and vibration Remediation, reclamation and decommissioning Local community involvement Geological risk assessments
Financial Markets & Information Users Civil Society Organization, Mediating Institution Financial Markets & Information Users, Mediating Institution Financial Markets & Information Users Civil Society Organization
210*, 384
408, 542
Process management Process management and financial provisions
460
210*
34

Environmental Social
Proposed Topic
Remediation, reclamation and decommissioning Labor conditions

Process management, disposal of waste rock and tailings
Constituency
Financial Markets & Information Users Business, Financial Markets & Information Users
Referenceo
408
210*, 460
Freedom of association Contractors Labor management relations Employee relations Strikes and/or lock-outs Migrant workers Human trafficking risks Recruitment and employment Occupational health and safety management Education and training on health and safety issues Maintenance and safety of production sites and plants Risks of accidents - Employees, contractors and subcontractors Occupational health and safety risks Accidents Dust, noise, cold, limited lighting and HIV/AIDS Exposure to toxic chemicals Fatalities, injuries and illnesses Occupational health and safety risks HIV/AIDS, malaria and tuberculosis Transport and extraction Executive and middlemanagement education on sustainability
Civil Society Organization Civil Society Organization Financial Markets & Information Users Civil Society Organization Civil Society Organization Mediating Institution Mediating Institution Business, Financial Markets & Information Users
210* 210* 368
210* 210* 249 253 210*, 368, 460
Business, Financial Markets & 210* Information Users, Civil Society Organization Business, Civil Society Organization Financial Markets & Information Users Business, Financial Markets & Information Users Civil Society Organization Business
210*, 479
210*, 293, 401
153, 210*, 460
210* 479
Business, Mediating Institution 305, 529 Financial Markets & Information Users Financial Markets & Information Users Business Business
210*
368
479 64
35

Social
Proposed Topic
Sustainable behavior promotion Local community engagement

Incentives for employees to care about organizations sustainable performance
Constituency
Business
Referenceo
28, 103
Business, Financial Markets & Information Users Community development and negative impact mitigation Information, consultation and participation mechanisms Social inclusion Civil Society Organization Financial Markets & Information Users Civil Society Organization Financial Markets & Information Users Civil Society Organization Business, Civil Society Organization Financial Markets & Information Users, Mediating Institution Civil Society Organization, Financial Markets & Information Users, Mediating Institution Financial Markets & Information Users Business Mediating Institution Security forces Adherence to international agreements (e.g. Equator Principles and Free Prior and Informed Consent (FPIC) of Indigenous Peoples) Risks and conflicts with indigenous peoples Financial Markets & Information Users Civil Society Organization
210*
210*
408
210* 210*, 401, 558
Local communities and indigenous peoples rights Land use Land use and customary rights Land use rights
Risks and conflicts with local communities and indigenous peoples Payments to local communities Risks and conflicts with local communities and indigenous peoples Risks and conflicts with local communities and indigenous peoples Voluntary and/or involuntary resettlement
210* 210*
255, 460
Community resettlement
66, 210*, 460
Corruption Public policy positions and lobbying Bonded labor Security practices Indigenous peoples rights
460
210*
66 460
361, 482
Civil Society Organization
210*
36

Social
Proposed Topic
Emergency preparedness Process safety

Local community engagement Safety management systems Adherence to international, national and local best practices/ norms
Constituency
Civil Society Organization Business Business
Referenceo
210* 479 134, 290
Other
Artisanal and small-scale mining (ASM) Corporate governance
Risk management and mitigation Code of Ethics Gender participation on governance bodies
Civil Society Organization Mediating Institution Financial Markets & Information Users Financial Markets & Information Users
210*
449 389
Political accountability Stakeholder relations to conduct business Government, community and NGO Social license to operate Stakeholder identification Supplier screening Mining Coal Specific Topics Other Sourcing strategy and policies ESG standards of suppliers and contractors Labor conditions in the supply chain
394, 616
Business Financial Markets & Information Users Business Business
479
368
64 479
153
Mining - Iron, Aluminum, Other Metals Specific Topics Economic Carbon abatement and offsetting Materials stewardship Energy consumption Energy efficiency of operations Carbon reduction initiatives Recycled input materials use Smelting and refining processes Business Business, Civil Society Organization Financial Markets & Information Users
479
210*, 521
368
Bauxite processing and aluminum Financial Markets & production Information Users, Mediating Institution Recycled steel (scrap) use Business
268, 460
521 65, 613
Steel production, use of reduction Business agents (e.g., coal, coke)
37

Environmental
Proposed Topic
Emissions to air - GHG emissions

Management and reduction of CO2 emissions in steel production
Constituency
Business, Financial Markets & Information Users
Referenceo
65, 460, 613
Transport of materials to smelting Business facilities Soil pollution Bauxite residue Chemical treatment of ores Water pollution Hazardous waste Waste management Mining and processing Spent Pot Lining (SPL) in aluminum production Aluminum production Recycling and reuse of waste in steel production Recycling and reuse of steel scraps and by-products in steel production Water withdrawal Chemicals management Other Reserves Stakeholder relations to conduct business Social license to operate Water consumption and impacts on fresh water sources Cyanide Financial Markets & Information Users Financial Markets & Information Users Business Financial Markets & Information Users Financial Markets & Information Users Financial Markets & Information Users Mediating Institution
476
153
408
479 153
460
460
612, 614
Mediating Institution Mediating Institution Financial Markets & Information Users Financial Markets & Information Users
384
542 460
460
Mining - Other (Rare Minerals, Precious Metals and Gems) - Specific Topics Environmental Materials stewardship Energy efficiency of operations Energy consumption Radioactive waste Remediation, reclamation and decommissioning Recycled input materials use Recovery and use of secondary raw materials Smelting and refining processes Risks, storage and disposal Nuclear power reactors and plant decommissioning Radioactive waste management and disposal Civil Society Organization Financial Markets & Information Users Financial Markets & Information Users Civil Society Organization Mediating Institution Mediating Institution
210* 262, 401
368
45 530
530
38

Social
Proposed Topic
Human rights abuses

Rare metal ores (tin, tantalum, tungsten and gold) extraction, transport or trade Employee training and development
Constituency
Referenceo
56
Labor conditions
Financial Markets & Information Users Financial Markets & Information Users Business Financial Markets & Information Users
210*
Labor management relations Employee relations Other Corporate governance Reserves Employee participation
210*
479 460
39
7 Forest and Paper Products Forestry, Timber, Pulp and Paper, Rubber 71 Topics
Owners and Operators of timber tracks, forest tree nurseries and sawmills. Manufacturers of timber and related wood products. Includes lumber for the building industry. Producers, converters, manufacturers merchants of all grades of paper. Manufacturers of paper and cardboard containers and packaging. Does not include makers of printed forms and paper items. Includes rubber and other forest products.
Economic
Proposed Topic
REDD deals (Reducing Emissions from Deforestation and Forest Degradation (REDD)) GHG sequestration
Constituency
Referenceo
218, 230
Mediating Institution Business Financial Markets & Information Users Business Business, Financial Markets & Information Users Business Paper production Wood and/or fiber processing Business Financial Markets & Information Users Business Mediating Institution Civil Society Organization
541 286, 287 402, 404
Indirect economic impacts Local community Environmental Materials sourcing Recycled fiber use Energy consumption Water consumption Wood and/or fiber processing Paper and wood production Type of energy source
286, 287 74, 404
74 521 404
Water withdrawal Water conservation practices Over collection of wild plant populations and species Biodiversity management and protection
521 452
176, 259
Civil Society Organization, Financial Markets & Information Users, Mediating Institution Introduction of new species and pests Mediating Institution
164, 179, 189, 412, 443
187, 567
40
7 Forest and Paper Products Cont. Sustainability Category

Environmental
Proposed Topic
Emissions to air - GHG emissions Emissions to air - GHG emissions Chemicals use and discharges
Constituency
Business
Referenceo
74
Biomass-based wood and/or fiber processing Pulping and bleaching process in paper production Wood and/or fiber processing
Financial Markets & Information Users Mediating Institution Financial Markets & Information Users Business Financial Markets & Information Users
404
164
404
Waste management Water pollution
Residual products from forest and paper industries
164, 288
153
Plantations
434 288 452 188, 189
Pulping and papermaking process Business Water discharge and run-off Environmental impacts mitigation Forestry practices Deforestation Deforestation of tropical forests Fire management Harvesting Inventories Land use Pesticide use Mediating Institution Civil Society Organization Civil Society Organization Business Financial Markets & Information Users Mediating Institution Mediating Institution Mediating Institution Financial Markets & Information Users, Mediating Institution Financial Markets & Information Users Mediating Institution Mediating Institution Business Forest management planning Civil Society Organization
447, 566 521 179, 412
189 189 189 179, 412, 415
Water balance and soil quality Soil management Soil erosion Soil nutrient balance Sustainable forest management
179, 412
415 415, 534 521
395
41

Environmental
Proposed Topic
Sustainable forest management

Adherence to Principles of responsible forestry (FSC) Forest and forest plantations Forest plantations
Constituency
Civil Society Organization Financial Markets & Information Users Business Civil Society Organization Labor Mediating Institution Labor Labor Mediating Institution Financial Markets & Information Users
Referenceo
189, 443
460
286, 287 226 60, 61 164 303 303 164
Wood charcoal production Rainforest destruction Social Employment practices Diversity and equal opportunity Employee turnover Remuneration and wage systems Labor conditions Labor management relations Occupational health and safety management Forestry workforce, contractors, self-employed and forest farmers Pulp and paper industry Risk of accidents Wood dust Wood workers exposure to formaldehyde Work-related impacts on workers physical and mental health Employment practices Migrant workers Contractors and contract workers Human trafficking risks Management of migrant and foreign workers Recruitment, labor and working conditions Wild plant collectors Forest users rights and needs Corruption Working conditions and product pricing Local communities and indigenous peoples Logging licenses and concessions Living conditions in work camps Closures and structural changes affecting workforce
153
Mediating Institution Business Labor Business Business Labor Labor Mediating Institution Labor Mediating Institution Civil Society Organization Civil Society Organization Civil Society Organization
164
154 303 151 159
303
303 249 303
253
176, 375
395
509
42

Social
Proposed Topic
Timber trafficking and laundering Child labor Indigenous peoples rights
Constituency
Referenceo
186, 512
Wild plant collection
Civil Society Organization Civil Society Organization
176, 375 22, 189 80, 181
Adherence to international agreements (e.g. Equator Principles and Free Prior and Informed Consent (FPIC) of Indigenous Peoples) Human rights and peoples Local communities and livelihoods protection indigenous peoples Land use rights Forest management certification schemes Other Corporate governance Lawful logging and rights to exploit Adherence to forest legislation, regulation and policy Political accountability Sourcing strategy and policies Environmental and social standards in the supply chain of wood/fiber products Forest product certification
Financial Markets & Information Users Mediating Institution Business, Civil Society Organization, Financial Markets & Information Users Financial Markets & Information Users Business, Civil Society Organization Mediating Institution Financial Markets & Information Users Financial Markets & Information Users
359, 404
255 74, 153, 188, 189, 286, 287, 460 389
Gender participation on governance bodies
85, 247, 288, 395 189
394, 616
190, 263
43
8 Aerospace and Defense 16 Topics

Manufacturers of civil or military aerospace, aircrafts and defense equipment, parts or products. Includes defense electronics and space equipment.
Environmental
Proposed Topic
Emissions to air
Constituency
Financial Markets & Information Users, Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Financial Markets & Information Users
Referenceo
109, 153
Landing and take-off (LTO) cycle Fuel consumption and alternative fuels Fuel efficiency of aircraft Nuclear waste management Social Labor conditions Controversial weapons Product innovation Safety and reliability of aircraft Corruption Flight distance and load Reactor decommissioning
280 166
8 530
Radioactive waste disposal Consistent labor standards in all facilities Production and trade Emissions, energy consumption, efficiency and costs
530 166
166 460
Quality control in the supply chain Mediating Institution Illicit arms transfers Civil Society Organization
166
511 446
Political, procurement, personnel, Civil Society Organization financial and operational Corruption, lobbying, conflicts of interest, proprietary information Other Business strategy Confidentiality approach Mediating Institution
6, 166
Ethical business conduct Nuclear weapons - Nuclear materials, technology and information
Financial Markets & Information Users Civil Society Organization
460
219
394, 616
44
9 Building Products 9 Topics

Manufacturers of building components and home improvement products and equipment. Includes producers of bathrooms, kitchen fixtures, air conditioning and heating. Excludes lumber and plywood classified under Forest Products, and cement and other materials classified under Construction Materials.
Environmental
Proposed Topic
Building materials sourcing Packaging materials Energy efficiency of building products Labor conditions Migrant workers Building and building product labeling and certification Building materials effects on energy efficiency of buildings Product information and communications

Wood-based products from responsibly managed forests Sustainability performance criteria Energy efficient building refurbishment Gender equity Recruitment and employment
Constituency
Civil Society Organization Mediating Institution Mediating Institution Labor Mediating Institution Business, Financial Markets & Information Users Mediating Institution
References o
185, 569, 607 444 88, 363 60, 61 253 153, 582
Social
444
Environmental product declaration (EPD) schemes for building materials
20
Other
Innovative building processes
89, 444
45
Construction and Home Building - 68 Common Topics

10 Construction and Engineering 3 Specific Topics

Companies engaged in primarily non-residential construction. Includes civil engineering companies and large-scale contractors. Excludes companies classified under Home Building.
11 Home Building 0 Specific Topics

Residential construction companies. Includes manufacturers of prefabricated houses and semi-fixed manufactured homes.
Proposed Topic
Constituency
Referenceo
Construction and Engineering and Home Building - Common Topics Economic Financial implications due to sustainability issues Payments to governments Voluntary investments in social infrastructure and assets Local employment Environmental Construction materials and resource use efficiency Construction materials sourcing Materials selection strategy Raw, recycled and reused construction materials use Wood-based products from responsibly managed forests Energy management Energy production on site Energy efficiency management Energy efficiency of assets/ buildings Life cycle of assets/buildings Source of energy Construction phase Buildings energy intensity Energy reduction initiatives Employees, contractors and sub-contractors employees Direct payments and as agent Civil Society Organization Civil Society Organization Civil Society Organization
204*
204* 204*
Civil Society Organization Financial Markets & Information Users Civil Society Organization Civil Society Organization, Mediating Institution Civil Society Organization Civil Society Organization Civil Society Organization Business, Civil Society Organization Civil Society Organization Civil Society Organization
204*
460
204*
2, 204*, 317
185, 569, 607
204* 204* 204*, 479
204*
204*
46
10,11 - Construction and Home Building -Cont. Sustainability Category

Environmental
Proposed Topic
Energy efficiency of assets/ buildings
Constituency
Business, Civil Society Organization, Financial Markets & Information Users, Mediating Institution
Referenceo
73, 204*, 317, 387, 460, 572
Water consumption
Assets/buildings water intensity Groundwater extraction Water consumption, reuse and recycling during assets/ buildings life cycle Water consumption, reuse and recycling during construction Water regime impacts (surface water and groundwater)
Civil Society Organization Civil Society Organization Civil Society Organization, Financial Markets & Information Users, Mediating Institution Civil Society Organization, Financial Markets & Information Users Mediating Institution Civil Society Organization, Mediating Institution Civil Society Organization Business, Financial Markets & Information Users
204*
204* 153, 204*, 317
153, 204*
315, 317
Biodiversity and habitat management
Impacts on biodiversity Restoration or protection of habitats
315, 317, 204*
204*
Emissions to air Emissions to air - Fugitive emissions Emissions to air - GHG emissions Drainage and water discharges Hazardous and nonhazardous waste Waste generation and management Transports environmental impacts Land degradation, contamination and remediation Construction, demolition and excavation Disposal methods Assets/buildings life cycle Dust In construction and use of assets/buildings
153, 479
Civil Society Organization, Mediating Institution Business, Civil Society Organization, Mediating Institution Civil Society Organization Civil Society Organization, Financial Markets & Information Users Mediating Institution Civil Society Organization Civil Society Organization
204*, 317
156, 204*, 316, 317
204*
153, 204*
315, 317
204*
204*
47

Environmental
Proposed Topic
Landscape impacts Noise Soil quality
Constituency
Referenceo
317 317 317 204*
Construction and end asset use Mediating Institution Mediating Institution Casual workers without a written contract Civil Society Organization
Social
Employment practices
Contractors and subcontractors Civil Society Organization, in the workforce Financial Markets & Information Users Diversity and equal opportunity Equitable labor conditions for women Working conditions Occupational health and safety management Operational health and safety risks Education and training on health and safety issues Employees, contractors and subcontractors incidents, injuries and fatalities Vocational training and apprenticeships, and reemployability of workforce Migrant workers Human trafficking risks Labor and working conditions Management of migrant and foreign workers Recruitment and employment Social impacts Burden on local infrastructure and services Cultural heritage elements Political funding Contributions to political parties Business Civil Society Organization, Labor
153, 204*
90
60, 61, 204*
Provision of worker Civil Society Organization accommodation and amenities Mediating Institution Financial Markets & Information Users Civil Society Organization Civil Society Organization, Financial Markets & Information Users Civil Society Organization, Financial Markets & Information Users Mediating Institution Mediating Institution Civil Society Organization Mediating Institution Mediating Institution Mediating Institution Civil Society Organization, Financial Markets & Information Users
204*
317
460
204*
153, 204*
153, 204*
249 254, 437 204*
253 315
317 153, 204*
48

Social
Proposed Topic
Corruption and conflict of interest

Regulatory approval, procurement, inspection and certification processes Public policies development
Constituency
Referenceo
204*
204* 204*
Anti-competitive bidding practices Money laundering, bribery and corruption Land take and land use Land use rights Child labor Bonded labor End user health, safety and security Asset/building labeling and certification
Tender prices, cover prices and Civil Society Organization cartel price fixing Valuations and transactions Civil Society Organization Mediating Institution Mediating Institution Civil Society Organization Civil Society Organization Civil Society Organization, Financial Markets & Information Users Health and safety regulations and codes Civil Society Organization
204*
317 255 204* 204* 153, 204*
204*
Sustainable building standards, Civil Society Organization certification, rating and labeling schemes Financial value Asset design and redevelopment/retrofit Building design Environmental impact mitigation Business Civil Society Organization
204*
120, 376 204*
Mitigation of impacts on the Civil Society Organization environment and on end users health Voluntary and/or involuntary resettlement Gender participation on governance bodies Civil Society Organization Financial Markets & Information Users Civil Society Organization
204*
Resettlement and displacement Other Corporate governance New assets versus retrofits, upgrades, and refurbishments of buildings Screening of contractors, subcontractors and suppliers
204*
389
204*
Occupational health and safety Civil Society Organization management Human rights Civil Society Organization
204*
204*
49
10,11 - Construction and Home Building -Cont. Sustainability Category Proposed Topic Topic Specification (if available) Constituency Referenceo
Construction and Engineering - Specific Topics Environmental Waste generation and management Energy efficiency management Social Occupational health and safety management Construction and demolition materials management Construction Phase Dust management Business Financial Markets & Information Users Business
114, 155
460
87
50
12 Electrical Equipment and Machinery 20 Topics

Companies that produce electric cables and wires, electrical components or equipment. Manufacturers of power-generating equipment and other heavy electrical equipment, including power turbines, heavy electrical machinery intended for fixed-use and large electrical systems. Manufacturers of heavy duty trucks, rolling machinery, earth-moving and construction equipment, heavy farm machinery and manufacturers of related parts. Includes non-military shipbuilding. Manufacturers of industrial machinery and industrial components. Includes companies that manufacture presses, machine tools, compressors, pollution control equipment, elevators, escalators, insulators, pumps, roller bearings and other metal fabrications .
Environmental
Proposed Topic
Raw materials use Toxic substances - Mercury Energy consumption

Production phase Management and disposal of products containing mercury Production phase Standby power of appliances and equipment
Constituency
Financial Markets & Information Users Business Financial Markets & Information Users Mediating Institution
Referenceo
400
379
400
374
Water consumption
Production phase
109, 153 Financial Markets & Information Users, Mediating Institution
Wastewater Emissions to air
Production phase Production phase
400
109, 153, 400 Financial Markets & Information Users, Mediating Institution
Social
Labor conditions
Temporary workers Wage levels Freedom of association and collective bargaining rights
Civil Society Organization Civil Society Organization Civil Society Organization Financial Markets & Information Users Mediating Institution Civil Society Organization
429, 481 429 429, 480
Occupational health and safety Occupational health and safety risks Electronic waste (e-waste)
Operations and supply chain Exposure to toxic chemicals Occupational health risks from electronic waste (e-waste)
400
529
193
51
12 - Electrical Equipment and Machinery - Cont. Sustainability Category

Social
Proposed Topic
Migrant workers Product safety Eco-design of products Electromagnetic radiation (EMR) Quality management of products

Recruitment and employment Customer safe handling of product Life Cycle Assessment (LCA) of products Health risks from exposure to EMR from use of products Recalls and claims Gender participation on governance bodies
Constituency
Referenceo
253 153, 400
Business, Financial Markets & 153, 381, 400, 460 Information Users Business Business Financial Markets & Information Users
380
597
Other
Corporate governance Supplier screening
389
Human rights and occupational Civil Society Organization, health and safety Financial Markets & Information Users
153, 429, 460
52
13 Containers and Packaging 20 Topics

Manufacturers of metal, glass or plastic containers. Includes corks and caps.
Environmental
Proposed Topic
Packaging materials

Type of materials in contact with food Plastics use and management
Constituency
Civil Society Organization Civil Society Organization Civil Society Organization, Financial Markets & Information Users Business, Civil Society Organization, Financial Markets & Information Users
Referenceo
603
353, 367 153, 185, 569
Packaging materials sourcing and use Life Cycle Assessment (LCA) of packaging Social Product labeling and traceability Packaging design
Wood-based products from responsibly managed forests
113, 153, 604
Ingredients, production and nutritional information
603
Recyclability, reusability, Business energy recovery or composting Sustainable packaging technology Civil Society Organization Financial Markets & Information Users
158
602
Other
Corporate governance Food contact material Noxious and other hazardous substances
389
Adherence to international and Civil Society Organization national regulations Adherence to international and Business national regulations
603
158
53
14 Trading Companies and Distributors, and Commercial Services and Supplies 11 Topics
Trading companies and other distributors of industrial equipment and products. Companies providing commercial printing services. Includes printers primarily serving the media industry. Companies providing environmental and facilities maintenance services. Includes waste management, facilities management and pollution control services. Excludes large-scale water treatment systems classified under Water Utilities. Providers of office services and office supplies and equipment not classified elsewhere. Companies primarily providing labor oriented support services to businesses and governments. Includes commercial cleaning services, dining & catering services, equipment repair services, industrial maintenance services, industrial auctioneers, storage & warehousing, transaction services, uniform rental services, and other business support services. Companies providing security and protection services to business and governments. Includes companies providing services such as correctional facilities, security & alarm services, armored transportation & guarding. Excludes companies providing security software and home security services. Also excludes companies manufacturing security system equipment classified under Electronic Equipment & Instruments.
Economic
Proposed Topic
Constituency
Referenceo
57, 491
Financial assistance Development and deployment received from governments of climate-friendly goods and technologies Financial implications due to climate change
Internalization of environmental Mediating Institution costs of GHG emissions Wood-based products from responsibly managed forests Materials and recycling Plastics use and management Civil Society Organization Mediating Institution Civil Society Organization
491
Environmental
Materials sourcing Packaging materials
185, 569
488, 615 353, 367 52, 53
Social
Product packaging and labeling Anti-dumping investigations Workplace bullying
Composition and product origin Mediating Institution Environmental and social impact assessments in investment decisions Adherence to chemical use regulations and/or agreements Environmental and human rights standards Mediating Institution Mediating Institution Financial Markets & Information Users Mediating Institution Financial Markets & Information Users
182, 184
26 460
Other
Business strategy
Chemicals use in products Supplier screening
183
460
54
15 Professional Services 13 Topics

Companies providing business support services relating to human capital management. Includes employment agencies, employee training, payroll & benefit support services, retirement support services and temporary agencies. Includes companies involved in management consulting services, architectural design, business information or scientific research, marketing, and testing & certification services. Excludes companies providing information technology consulting services. Companies primarily providing research and consulting services to businesses and governments not included elsewhere.
Social
Proposed Topic
Labor conditions

Empowerment of human capital
Constituency
Financial Markets & Information Users Mediating Institution Mediating Institution Mediating Institution
Referenceo
153
94, 115
Capacity building Services quality and accuracy Conflict of interest Other Confidential information protection Corporate governance Governance practices
Employees and community Transparency on governance, codes of conducts and procedures Code of Ethics Gender participation on governance bodies Counseling impacts on thirdparty clients
116 474
Business Business Financial Markets & Information Users Mediating Institution
260 260
389
346
Criteria for good governance Mediating Institution assessments - Transparency, ethics, risks, lobbying, conflict of interest, corruption, political contributions, supplier codes of conduct Trust and ethics Recruitment and employment criteria and practices Employment and recruitment agencies Mediating Institution Mediating Institution
346
117, 129 256
Alternative communication Business travel and transport services Building occupancy
Mediating Institution Mediating Institution
347
347, 348
55
16 Automobiles and Components 34 Topics

Manufacturers of parts and accessories for automobiles and motorcycles. Companies that produce mainly passenger automobiles and light trucks. Excludes companies producing mainly heavy duty trucks classified under Electrical Equipment and Machinery. Companies that produce motorcycles, scooters or three-wheelers. Excludes bicycles. Excludes companies that produces tires.
Economic Environmental
Proposed Topic
Indirect economic impacts Materials Materials and substances Materials sourcing

Recyclable and renewable materials in vehicles Production and products Social and environmental criteria for raw materials sourcing Supply chain Vehicles Production and products
Constituency
Business Civil Society Organization Financial Markets & Information Users Financial Markets & Information Users Mediating Institution Financial Markets & Information Users Business, Financial Markets & Information Users Civil Society Organization
Referenceo
136 203
398, 403
352, 398
Energy consumption Fuel consumption Emissions to air - GHG emissions
3 398, 403
4, 153, 596
Emissions to air - Volatile Organic Compounds (VOC) and other emissions Vehicle disposal End-of-life of products Hazardous waste management Reclaiming systems for reuse, recycling and recovery of materials Mercury and lead Rainforest destruction from steel mills and cast iron foundries Recruitment and employment Supply chain Customer safety and security
203
Business Civil Society Organization, Financial Markets & Information Users Mediating Institution Civil Society Organization
23, 144 153, 203
Toxic substances Wood charcoal production
529 226
Social
Labor conditions Migrant workers Quality control Product safety
Financial Markets & Information Users Mediating Institution Business Civil Society Organization
460
253 596 203*
56
16 Automobiles and Components Cont. Sustainability Category

Social
Proposed Topic
Product Safety Re-call process and customer complaint management Vehicle design
Constituency
Referenceo
23, 136, 453, 479 203*
Passenger safety and protection Business, Financial Markets & technology Information Users Civil Society Organization
CO2 emissions reduction
Business, Civil Society Organization, Financial Markets & Information Users Financial Markets & Information Users, Mediating Institution Civil Society Organization Business , Financial Markets & Information Users Civil Society Organization Financial Markets & Information Users Financial Markets & Information Users Financial Markets & Information Users Civil Society Organization Financial Markets & Information Users
203, 262, 398, 479
Energy efficiency Fuel efficiency Green car technologies Life Cycle Assessment (LCA) in product design Materials recyclability and reusability Other Business strategy Corporate governance Industry size Political accountability Production risks Sourcing strategy and policies Product innovation Gender participation on governance bodies Vehicle number, type and characteristics
3, 153
203* 398, 403, 479, 596 203*
398, 403
460
389
203*
394, 616
Supply disruptions of rare-earth Business, Financial Markets & metal minerals Information Users Environmental and social standards in the supply chain Sourcing standards for labor rights and safety at work Business Financial Markets & Information Users Civil Society Organization
153, 479
7, 33
398
Supply chain screening
Economic, social and environmental standards in the supply chain Freedom of association and collective bargaining in the supply chain Human rights
203*
203*
460
*GRI Sector Guidance Pilot Version
57
17 Tires 11 Topics
Manufacturers of tires.
Environmental
Proposed Topic
Emissions to air Emissions to air - Polycyclic aromatic hydrocarbons (PAHs) End of life tires (ELT)

Tire production and end use Tire production and end use
Constituency
Referenceo
Mediating Institution, Financial 150, 153 Markets & Information Users Mediating Institution
529
Management systems Scrap tire disposal
Financial Markets & Information 153 Users Business Business Mediating Institution
573 126, 448 253
Social
Migrant workers Product innovation Tire labeling
Recruitment and employment Environmental impacts of tires Fuel efficiency, wet grip and external rolling noise Gender participation on governance bodies Human rights in the supply chain
Financial Markets & Information 460 Users Business

518, 167
Other
Corporate governance Political accountability Supplier screening
Financial Markets & Information 389 Users Financial Markets & Information 394, 616 Users Financial Markets & Information 460 Users
58
18 Consumer Durables, Household and Personal Products 22 Topics

Manufacturers of consumer electronics products including TVs, VCRs, hi-fi equipment, game consoles and related products. Excludes personal home computer manufacturers classified as Computer Hardware. Manufacturers of soft home furnishings or furniture, including upholstery, carpets and wall-coverings. Manufacturers of electric household appliances and related products. Includes manufacturers of power and hand tools, including garden improvement tools. Excludes personal computers. Manufacturers of durable household products, including cutlery, cookware, glassware, crystal, silverware, utensils, kitchenware and consumer specialties not classified elsewhere. Manufacturers of leisure products and equipment including sports equipment, bicycles and toys. Manufacturers of photographic equipment and related products. Producers of non-durable household products, including detergents, soaps, diapers and other tissue and household paper products not classified under Paper Products. Manufacturers of personal and beauty care products, including cosmetics and perfumes.
Environmental
Proposed Topic
Materials sourcing

Rare metals Sourcing standards for raw materials Sourcing standards on animal testing Wood-based products from responsibly managed forests
Constituency
Mediating Institution Business Business Civil Society Organization Business Civil Society Organization Business Business Business Business Mediating Institution Business
Referenceo
427 479
479
185, 569, 607
Product packaging Plastic use Chemicals use
Product and packaging International and national chemical safe use regulations Personal care products Phthalates and parabens
113 353, 367 479
101, 127 479 91
Energy efficiency of end products
Consumer electronics
Life Cycle Assessment (LCA) of products Product transport efficiency
475, 546
479
59
18 Consumer Durables, Household and Personal Products - Cont. Sustainability Category

Social
Proposed Topic
Migrant workers Product safety

Recruitment and employment Personal care products - Human health and the environment Consumers with disabilities Consumer awareness Eco-friendly personal care products Energy consumption, GHG emissions and packaging
Constituency
Referenceo
253
Financial Markets & Information 460 Users Business, Financial Markets & Information Users Business Business Business Business
460, 479
Transparent product information and labeling Access to products, technologies and services Electronic waste (e-waste) management Product design Product innovation Other Corporate governance
91
91
521
479
Executive Board compensation Business Gender participation on governance bodies
521
Financial Markets & Information 389 Users Financial Markets & Information 460 Users
Supplier screening
Environmental and social standards in the supply chain
60
19 Textiles, Apparel, Footwear and Luxury Goods 59 Topics

Manufacturers of apparel, accessories & luxury goods. Includes companies primarily producing designer handbags, wallets, luggage, jewelry and watches. Manufacturers of footwear. Includes sport and leather shoes. Manufacturers of textile and related products.
Environmental
Proposed Topic
Materials sourcing

Cotton sourcing Wood-based products from responsibly managed forests
Constituency
Referenceo
Financial Markets & Information 48, 410 Users Civil Society Organization
185, 569
Materials sourcing and use Recycled materials and synthetic fibers Materials use Energy consumption Pumice, sand and stones, and disposal method Garment life cycle Water management systems Water use efficiency Water use efficiency and quality Wastewater treatment Emissions to air Emissions to air - GHG emissions Chemicals use and discharges Textile and apparel industry Textiles life cycle Mills and dye processes Textile processing Garment life cycle Adhesives and primers in footwear industry Heavy metals, organic chemicals and nanoparticles Industrial processes Antimony, arsenic, chromium, cadmium, cobalt, copper, zinc, cyanide, lead, mercury, and nickel
Financial Markets & Information 48, 410 Users Civil Society Organization Business, Civil Society Organization Mediating Institution
202* 202*, 345 393
Financial Markets & Information 410 Users Mediating Institution

393
Financial Markets & Information 153 Users Mediating Institution Mediating Institution Business Mediating Institution Civil Society Organization
393 135 345 393 202*
Financial Markets & Information 231, 410 Users Civil Society Organization
202*
61
19 Textiles, Apparel, Footwear and Luxury Goods Cont. Sustainability Category

Environmental
Proposed Topic
Chemicals use and discharges

Nonylphenol ethoxylates (NPEs) use in textile and footwear products Processing concepts and production technology
Constituency
Referenceo
58, 225
Textile waste management
Business, Mediating Institution Mediating Institution Mediating Institution Civil Society Organization
345, 393 135 393 234
Cotton sourcing strategy and policies
Sourcing standards for agricultural practices Sourcing standards for fertilizers and pesticides for cotton growing Sourcing standards for water and soil impacts Sourcing standards for water management
Financial Markets & Information 48, 49, 410 Users, Mediating Institution Civil Society Organization Civil Society Organization Mediating Institution Mediating Institution Civil Society Organization Business Business Civil Society Organization
234 353, 367 475, 546 135 202* 76 76 173, 174
Packaging
Plastics use and management
Life Cycle Assessment (LCA) of products Industrial process innovation Social Labor conditions Resource use efficiency Workers rights - Forced or compulsory labor Workers rights Workers rights - Freedom of association and collective bargaining Women working conditions and discrimination Bonded labor, contract and working conditions Wage and benefits, recruitment, employment, working hours Cotton production Living wages Contractors and supply chain Labor management systems Migrant workers Human trafficking risks Labor and working conditions
Business, Civil Society Organization Civil Society Organization Business, Civil Society Organization Mediating Institution Mediating Institution
76, 174 202* 202*, 345
47 21
Financial Markets & Information 460 Users Business Mediating Institution Civil Society Organization
76 254, 437, 249 202*
62
19 Textiles, Apparel, Footwear and Luxury Goods Cont. Sustainability Category

Social
Proposed Topic
Migrant workers Capacity building Occupational health and safety risks

Recruitment and employment Employee development Musculoskeletal disorder and reduced lung function Working conditions, occupational diseases and injuries
Constituency
Mediating Institution Business, Civil Society Organization Business Civil Society Organization Business
Referenceo
253 202*, 599 76 202* 345
Collective bargaining agreements Hazardous dyes and nanomaterials Design for Environment (DfE) or Ecodesign
All workplaces Health risks to workers and consumers End product use Life cycle Recyclability of products and packaging
Civil Society Organization Mediating Institution Mediating Institution Civil Society Organization Civil Society Organization Mediating Institution
202* 393 360 202* 202* 360
Product design and development Other Corporate governance Replacement of chemicals use Sourcing strategy and policies
Materials selection Gender participation on governance bodies Biotechnological processing Adherence to Restricted Substances List (RSL)
Financial Markets & Information 389 Users Mediating Institution

135
Financial Markets & Information 153 Users Civil Society Organization Business Mediating Institution
202* 599 343, 393
Supplier screening
Labor rights, human rights, and ethical conduct in the supply chain Environmental and working conditions Labor and working conditions
202*
Financial Markets & Information 406, 410 Users Business, Civil Society Organization, Mediating Institution
76, 174, 304, 393, 599
Child labor
63
20 Tobacco 7 Topics
Manufacturers of cigarettes and other tobacco products.
Proposed Topic
Deforestation Child labor Migrant workers Labeling practices Product innovation
Constituency
Referenceo
336, 349
Tobacco cultivation and wood Mediating Institution fuel for tobacco curing Mediating Institution
304 253 161
Recruitment and employment Mediating Institution Adherence to international and national regulations Health impacts reduction Gender participation on governance bodies Mediating Institution
Financial Markets & Information 460 Users Financial Markets & Information 389 Users Financial Markets & Information 394, 616 Users
Other
Corporate governance Political accountability
64
21 Retailing 33 Topics
Distributors and wholesalers of general merchandise not classified elsewhere. Includes vehicle distributors. Mail order and TV home shopping retailers. Includes companies that provide door-to-door retail. Companies providing retail services primarily on the internet. Owners and operators of department stores. Owners and operators of stores offering diversified general merchandise. Excludes hypermarkets and large-scale super centers classified under Hypermarkets & Super Centers. Retailers specialized mainly in apparel and accessories. Owners and operators of consumer electronics, computers, video and related products retail stores. Owners and operators of home and garden improvement retail stores. Includes stores offering building materials and supplies. Owners and operators of specialty retail stores not classified elsewhere. Includes jewelry stores, toy stores, office supply stores, health & vision care stores, and book & entertainment stores. Owners and operators of stores specializing in automotive retail. Includes auto dealers, gas stations, and retailers of auto accessories, motorcycles & parts, automotive glass, and automotive equipment & parts. Owners and operators of furniture and home furnishings retail stores. Includes residential furniture, home furnishings, housewares, and interior design.
Environmental
Proposed Topic
Materials sourcing

Product certification (e.g., timber, palm oil, cotton) Wood-based products from responsibly managed forests
Constituency
Business Business, Civil Society Organization Business, Financial Markets & Information Users
Reference o
479
131, 185, 569
Energy consumption Owned and leased retail facilities Water consumption Owned and leased retail facilities Wastewater management Firefighting water run-off in facilities storing products with a potential pollution potency Refrigeration and cooling technology Transport Transport and retail facilities
153, 479
Business
453
Financial Markets & Information 153 Users Business Mediating Institution

453
318
Emissions to air - GHG emissions
Business, Financial Markets & Information Users Business Business
131, 153
453 479
65
21 Retailing Cont. Sustainability Category

Environmental
Proposed Topic
Food waste management Waste management Waste Management Packaging
Constituency
Business
Reference o
130
Financial Markets & Information 153 Users Owned and leased retail facilities Use and disposal Business
453
Financial Markets & Information 460 Users Financial Markets & Information 153 Users
Packaging and waste management Plastics use and management Transport of products Social Labor conditions Local community engagement Land use Persons with special needs access to products, services and facilities Product information Marketing and consumer communication Product safety Life Cycle Assessment (LCA) of products Sustainability education and promotion Risk assessment of products and response policy Packaging Fuel consumption Restructuring, low wages and part-time labor Owned and leased facilities and operations Owned and leased retail facilities
Business Civil Society Organization Business Business Business Business Civil Society Organization
479
353, 367
453 479
453
453
96, 522
Business Business
453
453
Business Business
479
Screening of product safety Supply chain Other Corporate governance Supplier screening Gender participation on governance bodies
479
Financial Markets & Information 389 Users

479
Social standards in the supply Business chain - Ethical Trading Initiative (ETI) Base Code Ethical and environmental practices
Financial Markets & Information 460 Users
66
21 Retailing Cont. Sustainability Category

Other
Proposed Topic
Supplier screening Relations with suppliers

Product quality and safety Social ethics - (e.g., payment terms, contract fairness, price bargaining power) Supply chain and outsourced manufacturing facilities Adherence to sustainability criteria
Constituency
Business Business
Reference o
479 479
Sourcing strategy and policies Store lease
Business Business
479
453
67
22 Food and Consumers Staples Retailing 18 Topics

Distributors of food products to other companies and not directly to the consumer. Owners and operators of primarily food retail stores. Owners and operators of hypermarkets and super centers selling food and a wide-range of consumer staple products. Owners and operators of primarily drug retail stores and pharmacies.
Proposed Topic
Socio-economic benefits Materials sourcing

Impact assessment at community and farm level Products from responsibly managed land to avoid deforestation and forest degradation Sourcing standards for chemical fertilizer, herbicide and pesticide use in agricultural production Sourcing standards for environmental impacts from use of machinery in agricultural production Sourcing standards for hybrid and genetically modified (GM) seeds Wood-based products from responsibly managed forests
Constituency
Financial Markets & Information Users Civil Society Organization, Mediating Institution
Reference o
195
106, 131, 194
442, 492
119, 554
153, 233
Civil Society Organization Civil Society Organization Financial Markets & Information Users, Mediating Institution Mediating Institution
185, 569
Packaging Emissions to air Emissions to air - GHG emissions Food waste management
Plastics use and management Refigeration technology systems Dairy supply chain, from cow feed production to consumer use
353, 367 131, 153
59, 503
Business, Mediating Institution
130, 386
68
22 Food and Consumers Staples Retailing Cont. Sustainability Category

Social
Proposed Topic
Constituency
Reference o
96, 522
Persons with special needs access to products, services and facilities Consumer product safety information and communications Breast milk substitutes
594
Other
Business strategy Corporate governance Refrigeration systems and refrigerants Supplier screening
Demographic changes affecting business Gender participation on governance bodies Safety and environmental requirements Child labor in fresh fruit and vegetable (FFV) supply chains Health risks of workers in fresh fruit and vegetable (FFV) supply chains Seasonal wages of workers in fresh fruit and vegetable (FFV) supply chains
Business Financial Markets & Information Users Mediating Institution Civil Society Organization Civil Society Organization
370
389
318
560
560
560
69
23 Food and Beverage Processing 78 Topics

Food processing companies. Producers of beer and malt liquors. Includes breweries. Distillers, vintners and producers of alcoholic beverages. Producers of non-alcoholic beverages including mineral waters. Producers of packaged foods including dairy products, fruit juices, meats, poultry, fish and pet foods.
Sustainability Proposed Topic Category

Economic
Constituency
Civil Society Organization Business Business
Reference o
207*
Financial assistance Agriculture, biofuels and food received from governments production Indirect economic impacts Local employment Local community
100, 246 100, 246 479
Environmental
Materials sourcing
Paper (timber), fish and agricultural products Sourcing standards for aquatic biodiversity management and protection from fishery operations Sourcing standards for biodiversity management and protection in agricultural production Sourcing standards for collection of wild plant populations and species Sourcing standards for GHG emissions and other emissions from agricultural practices and use of machinery Sourcing standards for water management in agricultural production Supplier production of raw materials in environmentally sensitive and/or conflictaffected areas Wood-based products from responsibly managed forests
Business Financial Markets & Information Users
399, 413
54, 441, 536
176, 259
Business
180, 238
Business
54, 354, 371, 441, 545
207*
185, 569
70
23 Food and Beverage Processing Cont. Sustainability Proposed Topic Category

Environmental Materials sourcing

Agricultural or fishery standards and certification Sourcing standards for agricultural farming practices Sourcing standards for animal husbandry, transportation and slaughter Sourcing standards for chemical fertilizers, herbicides and pesticides use in agricultural and livestock production Sourcing standards for livestock production systems
Constituency
Financial Markets & Information Users, Mediating Institution Financial Markets & Information Users Financial Markets & Information Users Financial Markets & Information Users
Reference o
62, 153, 399, 413
399, 414
399, 415
399, 416
Business, Civil Society Organization 98, 207*, 483

536
Sourcing standards for resource Mediating Institution use efficiency Materials sourcing and use Product packaging materials Packaging Environmental impacts of packaging across life cycle Plastics use and management Product packaging and distribution Energy consumption Environmental impacts of packaging across life cycle Processing of dairy products and transportation, and packaging Financial Markets & Information Users Business Civil Society Organization Business Business
153
479
353, 367 113, 465, 495
59, 503
Energy efficiency of operations Water use efficiency
Energy consumption reduction Business Dairy farming and processing Water consumption Water consumption management and reduction Business Financial Markets & Information Users Business, Financial Markets & Information Users Mediating Institution Business
59
354, 371, 545 153
50, 399
Water withdrawal
Beverage industry Water consumption and management in water scarce areas
109 50
Emissions to air
Beverage industry
109
71

Environmental Emissions to air - GHG emissions Food waste management Waste management Recycling and reuse of solid materials and products including packaging Human capital development
Constituency
Reference o
399, 479
Transportation, manufacturing Business, Financial Markets & and packaging Information Users Business Business, Financial Markets & Information Users Business
25, 386 54, 153, 441
Social
Labor conditions Labor management relations Occupational health and safety management Migrant workers
246, 484 207*
Industrial disputes, strikes and/ Civil Society Organization or lock-outs Education and training on health and safety issues Human trafficking risks Labor and working conditions Business Mediating Institution Mediating Institution
351, 472
249, 254, 437 62 62 253 252
Occupational health and safety Mediating Institution Recruitment and employment Water use rights Consumer health and safety Local communities water use rights Mediating Institution Mediating Institution
Alcoholic and/or non-alcoholic Business beverages Healthy, nutritious and affordable food
479
Business, Civil Society Organization 207*, 479 Mediating Institution Civil Society Organization
66
Consumer health and safety risks International regulations and/or voluntary codes on health and safety impacts of products and services Consumer information Consumer product safety information and communications
Fast food and other type of food
207*
Animal husbandry, transportation and slaughter Advertisement accuracy
Business Business
98, 483
479
Breast milk substitutes Ingredients, nutritional and health quality of food
Mediating Institution Civil Society Organization, Financial Markets & Information Users, Mediating Institution
594 62, 207*, 399, 592
72

Social Consumer product safety information and communications

Marketing strategies for alcoholic beverages Marketing strategies to vulnerable groups Use of logos
Constituency
Financial Markets & Information Users Civil Society Organization Civil Society Organization
Reference o
460
207*
207*
Product labeling Agricultural genetic engineering (GE) Eco-efficient technological innovation International and national responsible production standards and/or agreements Nutritional quality of food
Nutritional information of product
Business, Civil Society Organization 27, 79, 100, 300 Financial Markets & Information Users
153, 399, 413
Application of biotechnology
Mediating Institution Civil Society Organization
417
207*
Mediating Institution Addition of fiber, vitamins, minerals, phytochemicals or functional food additives Addition of micronutrients Products lower in saturated fats, trans fats, sodium and sugars Civil Society Organization
536 207*
Mediating Institution Civil Society Organization, Financial Markets & Information Users Civil Society Organization
537, 595 207*, 399, 592
Product and service safety
Environmental and social impacts of products and services across life cycle
207*
Product quality and safety management systems Assessment and screening of animal sourced ingredients Packaging and supply chain Lobbying Subsidized or otherwise advantaged production of key product ingredients Animal housing systems Animal husbandry, transportation and slaughter
Business, Civil Society Organization 99, 207* Business Financial Markets & Information Users Civil Society Organization
192
460
207*
Other
Animal health and welfare
207* 207*
73

Corporate governance Political accountability Sourcing strategy and policies Supply chain screening Sourcing strategy for raw materials, ingredients and feedstock Adherence to sourcing policy Child labor in fresh fruit and vegetable (FFV) supply chains Child labor in wild plant collection Labor and working conditions Working conditions in wild plant collection Economic, environmental, and social standards Health risks of workers in fresh fruit and vegetable (FFV) supply chains Seasonal wages of workers in fresh fruit and vegetable (FFV) supply chains Human rights

Constituency
Financial Markets & Information Users Financial Markets & Information Users Civil Society Organization
Reference o
389
394, 616
207*
Civil Society Organization Civil Society Organization Civil Society Organization Financial Markets & Information Users, Mediating Institution Civil Society Organization Mediating Institution Civil Society Organization
207* 560
176, 376
175, 399, 536
176, 375
536
560
560
Business
479
74
Food Production 69 Common Topics

24 Food Production Agricultural Production 13 Specific Topics

Producers of agricultural products. Includes crop growers, owners of plantations and companies that produce and process foods but do not package and market them. Excludes companies classified as Forest Products and those that package and market food products.
25 Food Production Animal Source Food Production(1) 26 Specific Topics

Companies that raise livestock and other producers of meat. Companies that raise poultry and other producers of poultry products. Fishing companies and companies that raise fish and other producers of fish products.
(1)
The name: Food Production Meat, Poultry, Fish has been changed to the more generic Food Production Animal source food production, to allow the inclusion of dairy and other produce.
Constituency
Referenceo
Food Production Agricultural and Animal Source Food Production Common Topics Economic Economic performance Financial assistance received from governments Agriculture, biofuels and food production Business Civil Society Organization
463 207*
Indirect economic impacts Local community Local employment Socio-economic benefits Biomass and bioenergy production systems Impact assessment at community and farm level Environmental Materials sourcing and use Products from responsibly managed land to avoid deforestation and forest degradation Supplier production of raw materials in environmentally sensitive and/or conflictaffected areas Energy efficiency of operations Water use efficiency Energy consumption management and reduction
Business Business Civil Society Organization Financial Markets & Information Users Civil Society Organization
100, 246 100, 246 92
195
106, 194
207*
Business Business
59
463
75
24,25 Food Production Cont. Sustainability Proposed Topic Category

Environmental Water use efficiency

Technology and infrastructure Water consumption and pollution reduction Water consumption management and reduction
Constituency
Mediating Institution Mediating Institution Financial Markets & Information Users Business, Financial Markets & Information Users, Mediating Institution Business
Referenceo
536 536
399
Water withdrawal
62, 109, 153, 354, 399, 536
479
Biodiversity management and protection
Soil biodiversity
Business Business, Civil Society Organization, Financial Markets & Information Users, Mediating Institution
148
54, 92, 153, 441, 536
Soil management
Farming practices
536 415 530
Farming practices - Soil erosion Mediating Institution Soil conservation and carbon stock Soil fertility Soil fertility and nutrient balance Agricultural farming practices Deforestation Monoculture Expansion of plantations and industrial agricultural production frontier Mediating Institution Business, Civil Society Organization, Mediating Institution Mediating Institution Financial Markets & Information Users Civil Society Organization
92, 463, 536
415, 534
399, 413
220, 229
Seed quality standards Emissions to air - GHG emissions Agricultural practices, transport, manufacturing and packaging
Mediating Institution Business, Financial Markets & Information Users Business, Financial Markets & Information Users
419 399, 479
153, 463
Emissions to air - GHG emissions and other emissions
Agricultural practices, use of machinery and crop production
62, 180, 238
76

Environmental Food waste management Waste management Recycling and reuse of solid materials
Constituency
Financial Markets & Information Users Business Business Financial Markets & Information Users
Referenceo
153
386 54, 441
153
Water pollution Social Labor conditions Migrant workers
Water discharge and effluent run-off Human capital development Human trafficking risks Labor and working conditions
Business, Mediating Institution Business Mediating Institution Mediating Institution
54, 421, 434, 441 246, 484 249, 254, 437 62 62 253 246, 351, 472, 484 415, 529
Occupational health and safety Mediating Institution Recruitment and employment Occupational health and safety management Occupational health and safety risks Corruption Child labor Indigenous peoples rights Adherence to international agreements (e.g. Equator Principle and Free Prior and Informed Consent (FPIC) of Indigenous Peoples) Risks and conflicts with local communities and indigenous peoples Industrial farming practices Education and training on health and safety issues Chemical fertilizer, herbicide and pesticide use Administrative stewardship of land Mediating Institution Business Mediating Institution Civil Society Organization Mediating Institution Civil Society Organization
510
304 80, 181
Land use rights
255
Consumer health and safety risks Agricultural standards and certification Product labeling
Business Financial Markets & Information Users, Mediating Institution
479
62, 153, 399, 413 27, 100
Nutritional information of product
Business
77

Social Agricultural genetic engineering (GE) Product safety - Assessment of foods and feeds from GE crops Food product quality and safety management systems Food security Nutritional quality of food Product quality and safety management systems Assessment and screening of animal ingredients Hygienic conditions for food processing of animal origin Arable acreage and productivity
Constituency
Financial Markets & Information Users Mediating Institution Business
Referenceo
153, 399, 413
422
99
Business Financial Markets & Information Users, Mediating Institution Business Business Business
97
399, 592, 536
479
192
145
Process hazards, product safety Business and integrity Product safety information Ingredients, nutritional and and communications health quality of food Seeds and plants patents Other Biomass production Chemical fertilizer, herbicide and pesticide use Agricultural machinery use Impacts on environment and employment International and national regulations on genetically modified (GM) products Corporate governance Land tenure Political accountability Gender participation on governance bodies Patent monopolies for seeds and plants Mediating Institution Civil Society Organization
99
62
502
Full Life Cycle Assessment (LCA) Civil Society Organization Business, Financial Markets & Information Users, Mediating Institution Mediating Institution Civil Society Organization
92 389, 399, 413, 415, 442, 463, 492, 536 119, 554
331
Financial Markets & Information Users Mediating Institution Financial Markets & Information Users
389
536 394, 616
78

Other Resource use efficiency Sourcing strategy and policies Supplier screening
Constituency
Referenceo
536 207*
Raw materials, ingredients and Civil Society Organization feedstock Economic, environmental, and social standards in the supply chain Labor and working conditions in the supply chain Mediating Institution
536
Financial Markets & Information Users, Mediating Institution
175, 399, 536
Food Production - Agricultural Production - Specific Topics Economic Environmental Financial implications due to sustainability issues Natural water systems impacts Water pollution Agricultural productivity optimization Social Child labor Labor conditions Consumer product safety information and communications Agricultural genetic engineering (GE) Cotton production Breast milk substitutes Prices of crops Water-related infrastructure Water discharge and effluent run-off Integrated resource management Business Business Mediating Institution Business Civil Society Organization Financial Markets & Information Users Business
97
434
371, 545
92
175, 399 47
594
Hybrid and genetically modified (GM) seed and plant use in agricultural production
153, 233
Stakeholder trust in genetically Financial Markets & Information modified (GM) seeds and plants Users, Mediating Institution Food security Environmental impacts in achieving food security Impacts of biofuel production on food security Research to increase productivity Financial Markets & Information Users Financial Markets & Information Users Financial Markets & Information Users
460
389
389
389
79
24,25 Food Production Cont. Sustainability Proposed Topic Category Topic Specification (if available) Constituency Referenceo
Food Production - Animal Source Food Production -Specific Topics Economic Environmental Socio-economic performance of fisheries Emissions to air - GHG emissions Food waste management Wastewater Water use efficiency Dairy supply chain Financial Markets & Information Users Business, Trade / Industry Association Civil Society Organization Generation and discharge from Business rendering plants Dairy farming and processing Use of reclaimed or recycled water Aquaculture Odor emissions Social Overfishing and fish stock recovery Ecosystems impacts Management and reduction strategies Fishery operations Policies and management systems in fishery operations Overfishing, overexploitation and depletion of fish stocks Agricultural or fishing standards and certification Fishing standards and certification Other Animal husbandry practices Physical alterations Business Business Business Business Civil Society Organization Business
468
59, 503
385 477
354, 371,545 31
608 477
369
420
Impacts on aquatic biodiversity Civil Society Organization and marine ecosystems from fishery operations Mediating Institution Business, Civil Society Organization, Mediating Institution Financial Markets & Information Users
222, 369, 420, 479
399, 413
62
207*
Veterinary pharmaceuticals use Mediating Institution Animal health and welfare Animal housing systems Civil Society Organization Financial Markets & Information Users
153, 207* 17, 153, 383 207*
80

Other Animal health and welfare

Animal husbandry, transport and slaughter Livestock production systems Facilities and equipment design and maintenance Humane slaughter procedures
Constituency
Business, Financial Markets & Information Users Civil Society Organization Civil Society Organization Business, Civil Society Organization, Financial Markets & Information Users Business Business Business Business Business
Referenceo
207*
98, 207*, 399, 413, 483 30
30
Livestock management Livestock management during transport and slaughter Staff competency handling livestock Biosecurity International fisheries regulations and/or agreements
30 30
30
Rendering industry Illegal, unreported and unregulated (IUU) fishing
236 222
81
26 Air Freight Transportation and Logistics 31 Topics

Companies providing air freight transportation, courier and logistics services, including package and mail delivery and customs agents.
Economic
Proposed Topic
Carbon offsetting
Constituency
Financial Markets & Information Users Civil Society Organization Civil Society Organization, Financial Markets & Information Users Business Business Civil Society Organization, Financial Markets & Information Users Financial Markets & Information Users Civil Society Organization Financial Markets & Information Users Civil Society Organization Financial Markets & Information Users, Mediating Institution Civil Society Organization, Financial Markets & Information Users Financial Markets & Information Users Financial Markets & Information Users Civil Society Organization
Referenceo
262, 411
Indirect economic impacts Trade and communication of products and services Environmental Energy efficiency initiatives
208*
208*, 411
Air traffic control Aircraft and engine design Intermodality and route planning Energy efficiency of end products Mobile and non-mobile sources Renewable/alternative energy sources Biofuel use Environmental impact management Emissions to air Management and reduction strategies, from road transport Emissions to air - Fine Engine combustion particulates, soot, NOx and SO2 Emissions to air - GHG emissions Entire fleet across all regions and subcontractors Mobile and non-mobile sources
261 8 153, 208*
153
208*
389
208*
109, 153
208*, 262, 411
411
262, 411
208*
82
26 Air Freight Transportation and Logistics Cont. Sustainability Category

Social
Proposed Topic
Noise

Aircraft Management and abatement
Constituency
Business Civil Society Organization, Financial Markets & Information Users Civil Society Organization
Referenceo
479 208*, 411
Employment Working conditions
Continuity of employment
208* 208*
Contractors and self-employed Civil Society Organization drivers Rest hours, rest facilities and leave Civil Society Organization
208*
Road safety Biosecurity
Employees and subcontractors Civil Society Organization Potentially harmful organisms Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization
208* 208* 208* 208*
Goods safety and security Hazardous goods transport Ship safety Other Fleet composition Labeling, storage, handling
208* 208* 153
Trucks, vessels, airlines, rail cars, Financial Markets & Information rail carriages Users Humanitarian assistance Traffic congestion management Transport safety Transport security Driver fatigue prevention Risk of robbery and terrorist attack Civil Society Organization Civil Society Organization Financial Markets & Information Users Financial Markets & Information Users
208* 208*
411
411
83
27 Air Transportation Airlines 22 Topics

Companies providing primarily passenger air transportation.
Economic
Proposed Topic
Carbon offsetting Economic direct and indirect benefits
Constituency
Business
Referenceo
266 548
Employment, accessibility and Mediating Institution mobility Jobs and economic multiplier effect Business Civil Society Organization Financial Markets & Information Users Financial Markets & Information Users Financial Markets & Information Users, Mediating Institution Business Financial Markets & Information Users Business, Financial Markets & Information Users Business, Financial Markets & Information Users Business Business Business Mediating Institution Mediating Institution
12, 279
Environmental
Materials sourcing and use Renewable/alternative energy sources Energy efficiency initiatives
Plastic products Biofuels Fuel use efficiency Weight of flight load
353, 367
389
460
153, 571
Air quality Emissions to air
Airports Aircraft
280 153
153, 262
Emissions to air - GHG emissions Noise Social Labor conditions Labor management relations Cabin personnel health and safety Cabin air quality
Management and reduction strategies Aircraft and components Workforce turnover and restructuring Strikes and/or lock-outs Risk assessment and mitigation On-board health and safety conditions
460, 479
265, 267, 479 479
479
77
171
84
27 Air Transportation Airlines Cont. Sustainability Category

Social
Proposed Topic
Unlawful sex tourism Persons with special needs access to services and facilities Emergency preparedness Fleet technological improvement

Human trafficking risks and child abuse Travelers with disabilities and medical conditions Noise, energy efficiency, emissions Gender participation on governance bodies
Constituency
Referenceo
304, 499
515
Mediating Institution Business Financial Markets & Information Users
549 479
Other
Corporate governance Sourcing strategy for aircrafts and components
389
Sourcing standards on aircraft Mediating Institution energy efficiency
571
85
28 Air Transportation Airport Services 39 Topics

Operators of airports and companies providing related services.

Economic Local employment Economic direct and indirect benefits

Employment, accessibility and mobility
Constituency
Civil Society Organization Mediating Institution
Referenceo
201* 107, 435
Infrastructure investments and Civil Society Organization services Environmental Materials sourcing and use Energy efficiency of technology Emissions to air Plastic products Technological improvements of processes and energy conservation Employee commute and parking Ground support equipment Aircraft Emissions to air - GHG emissions Airport operations Management and reduction strategies Emissions to air Particulate Matter (PM), Sulphur dioxide (SO2), Nitrogen dioxide (NO2), Carbon monoxide (CO), Lead (Pb), Ozone (O3) and hydrocarbons Aircraft and pavement de-icing and/or anti-icing fluid Airport operations Civil Society Organization Civil Society Organization
201*
353, 367
201*
10
Civil Society Organization, Mediating 67, 201* Institution Business Civil Society Organization Business Civil Society Organization
262 201*
143
201*
72, 513
Airport waste managment
201*
86
28 Air Transportation Airport Services Cont. Sustainability Proposed Topic Category

Environmental
Constituency
Referenceo
201*
Airport waste managment Presence of pathogens and foreign species in waste from international flights Buffer areas and wildlife management
201*
Waste fluids management Aircraft and pavement de-icing Civil Society Organization and/or anti-icing fluid Storm water Noise Social Labor conditions Management and quality Aircraft and components Labor unrest among employees and contractors employees Employees and contractors employees Accidents, noise exposure, airborne pollutants and pandemic diseases Workers with access to secure areas Human trafficking risks Civil Society Organization Business, Civil Society Organization Civil Society Organization
201*
201* 11, 13, 201* 201*
Working conditions Occupational health and safety risks Employee turnover Migrant workers Persons with special needs access to services and facilities Land use rights Aircraft safety Airport security and screening processes Airport services as a public service Service quality management Resettlement and displacement of people Stakeholder engagement Other Airport operations size
201*
201*
Civil Society Organization Civil Society Organization Civil Society Organization
201*
201* 201*
Wildlife strikes Passengers privacy and discrimination Airport construction and planning Airport planning and operations Flights, passengers and cargo
Mediating Institution Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Business, Civil Society Organization Civil Society Organization
255 201* 201*
201*
201*
201*
201*, 378
201*
87
28 Air Transportation Airport Services Cont. Sustainability Proposed Topic Category

Other Emergency preparedness

Business continuity
Constituency
Mediating Institution Civil Society Organization Mediating Institution
Referenceo
549 201* 458, 514
Impacts on surrounding communities and ecosystems
Construction and planning considerations Noise Risk assessment and impact management
Mediating Institution Civil Society Organization Civil Society Organization, Financial Markets & Information Users Civil Society Organization
490 201*
Intermodality
153, 201*
Regulatory framework for airport operations

201*
88
29 Water Transportation 15 Topics

Companies providing goods or passenger water transportation.
Environmental
Proposed Topic
Emissions to air Emissions to air - GHG emissions and other emissions Ballast water management

SO2 and NOx emissions from ships Marine pests spreading
Constituency
Referenceo
153 9
310
606 306
Marine pollution
Noxious and harmful substances, oil, sewage, garbage Toxic, persistent, and bioaccumulative chemicals from shipping operations
Water pollution
153 610
Hazardous materials Plastics use and management
Ship breaking, demolition and recycling
Mediating Institution Civil Society Organization Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution
308, 309
353, 367
End-of-the-life of ships Ship dismantlement and recycling of components Anti-fouling systems Social Child abuse risks Migrant workers Travelers with disabilities and medical conditions Other Intermodality Sexual exploitation in travel and tourism industries Recruitment and employment
308, 309
307 304, 499
253 515
153
89
30 - Water Transportation Ports & Services 19 Topics

Owners and operators of water ports and related services.
Proposed Topic
Carbon offsetting Emissions to air - GHG emissions and other emissions
Constituency
Referenceo
262, 411 105, 440 262, 411
Emissions to air - Non-GHG emissions Water pollution
Marine pollution
Waste management Oil spills Environmental performance Employees' transport Transport efficiency Noise Sediment quality Other Intermodality
Financial Markets & Information Users Environmental shipping index - Business Reduction strategies Management and reduction Financial Markets & strategies of own fleet and Information Users subcontractors Fine particulates, soot, nitrogen Financial Markets & oxide and sulphur dioxide of Information Users own fleet and subcontractors Toxic, persistent, and bioCivil Society accumulative chemicals from Organization shipping operations Noxious and harmful Mediating Institution substances, oil, sewage, garbage Disposal facilities for vessels Business Business Air, soil and water quality Business Business Fuel consumption reduction Impacts on local communities Financial Markets & Information Users Financial Markets & Information Users Business Financial Markets & Information Users
411
610
306
105, 440 105, 440 105, 440 105, 440 411
411
105, 440 153
90
30 Water Transportation Cont. Sustainability Category

Other
Proposed Topic
Intermodality and maritime connectivity Security practices Transport safety Transport security Unwanted passengers
Constituency
Business Business
Referenceo
105, 440
105, 440 411
Staff fatigue prevention Risk of robbery and terrorist attack
Financial Markets & Information Users Financial Markets & Information Users Business
411
105, 440
91
31 Ground Transportation - Railroads Transportation 8 Topics

Companies providing primarily goods and passenger rail transportation.
Environmental
Proposed Topic
Energy efficiency of operations Noise and vibration Soil pollution
Constituency
Business
Referenceo
264 339 340, 485 255 338 515 389
Railroad operations Railroad operations
Business Business Mediating Institution Labor Mediating Institution Financial Markets & Information Users Financial Markets & Information Users
Social
Land use rights Women secure working conditions Railroad operations Travelers with special needs Railroad operations Gender participation on governance bodies
Other
394, 616
92
32 Ground Transportation Trucking Transportation 10 Topics

Companies providing primarily goods and passenger land transportation. Includes vehicle rental and taxi companies.
Environmental
Proposed Topic
Fuel efficiency Fleet environmental impact management Operations in eco-sensitive regions

Public transport Road freight transport Social and environmental impacts
Constituency
Business Business Business Business
Referenceo
276 479
479
Social
Labor management relations Public policy Regulatory risks affecting operations Gender participation on governance bodies
479 479
Business Financial Markets & Information Users Financial Markets & Information Users
Other
Corporate governance Political accountability Sourcing strategy and policies
389
394, 616
Environmental and social standards in the supply chain
Business
479
Vehicle sustainability Financial Markets & requirements and environmental Information Users and social standards for suppliers Transport security Risk of robbery and terrorist attack Business
137, 358
329, 330
93
33 Ground Transportation Highways and Railtracks 25 Topics

Owners and operators of roads, tunnels and rail tracks.
Proposed Topic
Carbon offsetting Road construction materials
Constituency
Referenceo
262, 411
Type, sourcing, transportation, recycled and alternative materials
467, 486
Natural aggregates consumption Business for road and highway construction Recycled or reused highway construction materials Energy efficiency Freight rail fuel efficiency Watercourse and wetlands impacts Water management Emissions to air - GHG emissions Road construction Road construction Road construction Management and reduction strategies of own fleet and subcontractors Emissions to air - Non-GHG emissions Construction and operation Business Mediating Institution Business Mediating Institution Mediating Institution Mediating Institution Financial Markets & Information Users
504
504
43, 487 24 486, 487
467, 486 43, 487 262, 411
Particulate Matter (PM), Volatile Mediating Institution Organic Compounds (VOC), NOx from road construction Fine particulates, soot, nitrogen oxide and sulfur dioxide of own fleet and subcontractors Financial Markets & Information Users Mediating Institution Business
43, 488
411
Water sourcing and transportation Raw materials transport
Road construction Highway construction
467, 486
504
94
33 Ground Transportation Highways and Rail tracks 25 Topics Sustainability Category

Environmental
Proposed Topic
Transport efficiency Heat island effect reduction strategies Noise

Fuel consumption reduction
Constituency
Financial Markets & Information Users Mediating Institution Financial Markets & Information Users
Referenceo
411
43, 487
411
Social
Migrant workers Land use rights Innovative road design and technologies
Recruitment and employment
253 255 43, 487
Low carbon road construction Gender participation on governance bodies
Mediating Institution Financial Markets & Information Users Financial Markets & Information Users
Other
Corporate governance Political accountability Traffic congestion impacts Transport safety Transport security
389
394, 616
Highway construction Staff fatigue prevention Risk of robbery and terrorist attack
Business Financial Markets & Information Users Financial Markets & Information Users
504 411
411
95
34 Banks, Diverse Financials and Insurance 42 Topics

Commercial banks whose business derives primarily from commercial lending operations and have significant business activity in retail banking and small and medium corporate lending. Regional banks tend to operate in limited geographic regions. Financial institutions providing mortgage and mortgage related services. These include financial institutions whose assets are primarily mortgage related, savings & loans, mortgage GSEs (government sponsored enterprises), mortgage lending institutions, building societies and companies providing insurance to mortgage banks. Providers of a diverse range of financial services and/or with some interest in a wide range of financial services including banking, insurance and capital markets, but with no dominant business line. Includes diversified financial companies. Providers of specialized financial services. Includes credit agencies, stock exchanges and specialty boutiques. Providers of consumer finance services, including personal credit, credit cards, lease financing, travel-related money services and pawn shops. Financial institutions primarily engaged in investment management and/or related custody and securities fee-based services. Includes companies operating mutual funds, closed-end funds and unit investment trusts. Financial institutions primarily engaged in investment banking & brokerage services, including equity and debt underwriting, mergers and acquisitions, securities lending and advisory services. Financial institutions primarily engaged in diversified capital markets activities, including a significant presence in at least two of the following area: large/major corporate lending, investment banking, brokerage and asset management. Insurance and reinsurance brokerage firms. Companies providing primarily life, disability, indemnity or supplemental health insurance. Insurance companies with diversified interests in life, health and property and casualty insurance. Companies providing primarily property and casualty insurance. Companies providing primarily reinsurance.
Economic
Proposed Topic
Community investments Social Responsible Investment (SRI) and local development

Strategy and evaluation Social impact evaluation Wood-based products from responsibly managed forests Plastic products Business travels Diversity Workforce turnover Strikes and/or lock-outs
Constituency
Civil Society Organization Mediating Institution Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Financial Markets & Information Users Business Business
Referenceo
206*
83, 84
Environmental
Materials sourcing Materials sourcing and use Emissions to air - GHG emissions Paper and waste IT products management
185, 569
353, 367
206*
206*
Social
Employment practices Labor conditions Labor management relations
153
479, 521 521
96
34 Banks, Diverse Financials and Insurance Cont. Sustainability Category

Social
Proposed Topic
Occupational safety risks Employee education and development Political funding Indigenous peoples rights
Constituency
Referenceo
206*
Threats, violence and risk control Civil Society Organization Financial Markets & Information Users
460
Contributions to political parties Financial Markets & Information Users Adherence to international agreements (e.g. Equator Principle and Free Prior and Informed Consent (FPIC) of Indigenous Peoples) Avoidance of conflict of interest Risk management in pension funds Civil Society Organization
153
71, 366
Financial products and services information to customers Financial consumer protection
Civil Society Organization Mediating Institution Mediating Institution Mediating Institution Civil Society Organization Civil Society Organization Civil Society Organization
206*
423 426
Financial inclusion, accessibility and financial education
Disadvantaged peoples access to financial services Financial literacy Low-populated or economically disadvantaged areas
142
206*
206*
206*
Other
Business lines, products and services
206*, 533 Design to deliver environmental Civil Society and/or social benefits Organization, Mediating Institution
Due diligence on environmental Civil Society and social risks Organization Environmental and social policies and requirements of product development ESG risk assessment and management Civil Society Organization Business, Financial Markets & Information Users, Mediating Institution
206*
206*
153, 479, 533
Investments in forestry activities Civil Society Organization Business models Long-term value creation and short-term value creation Financial Markets & Information Users
46, 391
460
97
34 Banks, Diverse Financials and Insurance Cont. Sustainability Category

Other
Proposed Topic
Financial firm complexity Political accountability Solvency Corporate governance

Too big to Fail concept
Constituency
Financial Markets & Information Users Financial Markets & Information Users
Referenceo
462
394, 616
Internal controls and regulations Labor Adherence to international best practices/norms Executive Board remuneration and compensation schemes Gender participation on governance bodies Risk management Financial Markets & Information Users Business, Mediating Institution Financial Markets & Information Users Financial Markets & Information Users Civil Society Organization Business Mediating Institution
245 460
81, 521
389
460
Voting policies Business strategy
Voting shares for environmental or social issues Climate change affecting business Considerations when investing in risk and conflict areas, and for protecting environmental and social stability
206*
262, 500, 521
55
Demographic changes affecting Business, Financial business Markets & Information Users Environmental and social aspects in long-term strategies Natural disasters affecting business Environmental impacts of investments, products and services Financial Markets & Information Users Business Mediating Institution
153, 370
460
479
469
Environmental and social impacts Auditing and screening practices Civil Society of investments, products and Organization services
206*
98
35 Real Estate 31 Topics

Companies or Trusts engaged in the acquisition, development, ownership, leasing, management and operation of industrial properties. Includes companies operating industrial warehouses and distribution properties. Companies or Trusts that service, originate, purchase and/or securitize residential and/or commercial mortgage loans. Includes trusts that invest in mortgagebacked securities and other mortgage related assets. Companies or Trusts engaged in the acquisition, development, ownership, leasing, management and operation of office properties, residential properties including multifamily homes, apartments, manufactured homes and student housing properties, of shopping malls, outlet malls, neighborhood and community shopping centers, and of properties not classified elsewhere. Includes trusts that operate and invest in health care, leisure, hotel/resort and storage properties. Companies engaged in a diverse spectrum of real estate activities including real estate development & sales, real estate management, or real estate services. Companies engaged in operating real estate properties for the purpose of leasing & management. Companies that develop real estate and sell the properties after development. Excludes companies classified under Home Building. Real estate service providers such as real estate agents, brokers & real estate appraisers.
Economic
Proposed Topic
Financial implications due to sustainability issues Maintenance and investments on property and equipment Payments to governments Indirect economic impacts Voluntary investments in social infrastructure and assets

Direct payments and as agent Legacy impacts
Constituency
Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Business, Civil Society Organization, Financial Markets & Information Users Civil Society Organization, Financial Markets & Information Users Financial Markets & Information Users Civil Society Organization
Referenceo
204*
204*
204*
204*
204*
Environmental
Energy efficiency of assets
153, 204*, 479
Buildings energy intensity
204*, 460
Energy consumption Energy savings
153
204*
99
35 Real Estate Cont. Sustainability Category

Environmental
Proposed Topic
Energy production on site Water efficiency of assets

Type of energy production Buildings water intensity
Constituency
Civil Society Organization Financial Markets & Information Users Civil Society Organization Civil Society Organization Financial Markets & Information Users
Referenceo
204*
460
204*
Water use management Emissions to air - GHG emissions
Buildings
204*
460
Buildings, new construction and Civil Society redevelopments Organization Social Employment practices Local community engagement Community resettlement Public policy development positions Political funding Money laundering, bribery and corruption End user health, safety and security Asset design considerations Sub-contracted, temporary and part-time labor Voluntary and/or involuntary resettlement Conflict of interest risks Mediating Institution Civil Society Organization Civil Society Organization Civil Society Organization
204*
244
204*
204*
204*
Contributions to political parties Civil Society Organization Valuations and transactions Tenant wellbeing Water and energy efficiency Civil Society Organization Civil Society Organization Mediating Institution Mediating Institution Civil Society Organization, Financial Markets & Information Users Civil Society Organization Financial Markets & Information Users
204*
204*
204*
244 376 153, 204*
Asset labeling and certification
Standards, certification, rating and labeling schemes
Customer satisfaction Other Corporate governance
Gender participation
204*
389
100
35 Real Estate Cont. Sustainability Category

Other
Proposed Topic
New assets versus retrofits, upgrades, and refurbishments of buildings Land acquisition, planning, regulatory and land use requirements Political accountability Special purposes property
Constituency
Civil Society Organization Business
Referenceo
204*
479
Underserved areas
394, 616
244
101
36 Software and Services 33 Topics

Companies developing and marketing internet software and/or providing internet services including online databases and interactive services, web address registration services, database construction and internet design services. Excludes companies classified under Internet Retail. Providers of information technology and systems integration services. Includes information technology consulting and information management services. Providers of commercial electronic data processing and/or business process outsourcing services. Includes companies that provide services for back-office automation. Companies engaged in developing and producing software designed for specialized applications for the business or consumer market. Includes enterprise and technical software. Companies engaged in developing and producing systems and database management software.
Environmental
Proposed Topic
Conflict minerals sourcing Energy consumption
Constituency
Business
Referenceo
122 221, 228
Data centers Source of energy and energy efficiency in data centers
Civil Society Organization Civil Society Organization Civil Society Organization Mediating Institution
223
Energy efficiency of operations
Data centers Power Usage Effectiveness (PUE) and Data Center Infrastructure Efficiency (DCIE)
223
314
Water consumption Wastewater Emissions to air - GHG emissions
Supply chain Management and treatment
Business Business Mediating Institution
122 122 109, 122, 479 197, 198
Management and reduction strategies Electronic waste (e-waste) Hazardous substances End-of-life of products Eco-efficiency and recycling Social Working conditions Freely chosen employment Organization and supply chain
Business Business Business
29 122 227
Take-back and product recycling Civil Society Organization Financial Markets & Information Users Business
460
122
102
36 Software and Services Cont. Sustainability Category

Social
Proposed Topic
Working Conditions Labor conditions Occupational health and safety risks Child labor Corruption Customer privacy Information management

Safe and humane working environment Working hours Hazardous chemicals and machinery use Organization and supply chain Organization and supply chain Personal information management Confidentiality Internet user privacy
Constituency
Business Business Business Business Business Mediating Institution Financial Markets & Information Users Mediating Institution Business
Referenceo
122
122 122
122 122 66
460
14, 200 122
Consumer information
Product labeling and environmental impact information
Management of access to content Censorship Freedom of expression Child online protection Green IT Internet use
Business Mediating Institution Business, Mediating Institution
479 14, 200 334, 464, 520
Environmentally friendly Business practices in manufacturing, product use and electronic waste Energy efficient solutions Transparency of business practices Gender participation on governance bodies Civil Society Organization Financial Markets & Information Users Financial Markets & Information Users Business Business Business
479
ICT based solutions and innovation Other Corporate governance
224
460
389
Business restructuring Supplier screening
Labor turnover Adherence to codes, regulations and policies in the supply chain Environmental, social and labor conditions
479 122
333, 414
103
Technology and Semiconductors 43 Common Topics

37 Technology Hardware and Equipment 20 Specific Topics

Manufacturers of communication equipment and products, including LANs, WANs, routers, telephones, switchboards and exchanges. Manufacturers of personal computers, servers, mainframes and workstations. Includes manufacturers of Automatic Teller Machines (ATMs). Manufacturers of electronic computer components and peripherals. Includes data storage components, motherboards, audio and video cards, monitors, keyboards, printers and other peripherals. Excludes semiconductors. Manufacturers of electronic equipment and instruments including analytical, electronic test and measurement instruments, scanner/barcode products, lasers, display screens, point-of-sales machines, and security system equipment. Manufacturers of electronic components. Includes electronic components, connection devices, electron tubes, electronic capacitors and resistors, electronic coil, printed circuit board, transformer and other inductors, signal processing technology/components. Producers of electronic equipment mainly for the OEM (Original Equipment Manufacturers) markets. Distributors of technology hardware and equipment. Includes distributors of communications equipment, computers & peripherals, semiconductors, and electronic equipment and components. Manufacturers of office electronic equipment including copiers and faxes.
38 Semiconductors and Semiconductors Equipment 2 Specific Topics

Manufacturers of semiconductor equipment, including manufacturers of the raw material and equipment used in the solar power industry. Manufacturers of semiconductors and related products, including manufacturers of solar modules and cells.
Proposed Topic
Constituency
Referenceo
Technology Hardware and Equipment, and Semiconductors and Semiconductors Equipment Common Topics Environmental Conflict minerals sourcing Sourcing strategy and policies Mediating Institution Financial Markets & Information Users
427 427, 473
Tantalum, tin, tungsten and gold Mediating Institution Hazardous materials Civil Society Organization, Financial Markets & Information Users Adherence to international, Business national or local regulations and/ or laws Hazardous substances management Energy consumption Energy efficiency of end products Financial Markets & Information Users Business Financial Markets & Information Users
122 227, 460
479
405
122 153
104
37, 38 Technology and Semiconductors Cont. Sustainability Category

Environmental
Proposed Topic
Energy efficiency of operations
Constituency
Financial Markets & Information Users, Mediating Institution Financial Markets & Information Users, Mediating Institution
Referenceo
122, 460
Water consumption
109, 153
Supply chain Ultra-pure water consumption Wastewater Emissions to air Emissions to air - GHG emissions Management and treatment
Mediating Institution Financial Markets & Information Users Business Business Financial Markets & Information Users, Mediating Institution Financial Markets & Information Users
122 460
122 122 122, 153
Electronic waste (e-waste) Hazardous substances End-of-life products - Disposal, recycling and reuse Recycling rate Social Labor conditions Components Employee turnover Freedom of association and collective bargaining rights Living wages
153
122, 529 153, 193, 227, 335, 460, 471, 529 597 521 429, 479, 480
Business Business Civil Society Organization, Business
21, 429 Civil Society Organization, Mediating Institution
Temporary workers Working hours Labor management relations Working conditions Strikes and/or lock-outs Freely chosen employment Organization and supply chain Safe and humane working environment
Civil Society Organization Mediating Institution Business Mediating Institution Mediating Institution
429, 481
122 521 122
122
105

Social
Proposed Topic
Constituency
Referenceo
153
Critical incidents Hazardous chemicals use Occupational health and safety Migrant workers Hazardous chemicals and machinery Recruitment and employment Human trafficking risks Corruption Child labor Occupational and consumer health and safety risks Product design Product stewardship Business and supply chain Business and supply chain Nanotechnology Environmental considerations Restricted materials management and Life Cycle Assessment (LCA) Local communities water use rights
Business Mediating Institution Business Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution
597 529 122
253 254, 437 122 122 168, 470
112 122
Water use rights Other Closed-substance-cycle management Political accountability Supplier screening Supplier screening
252
Return, recycle and reuse of used Financial Markets & equipment Information Users Financial Markets & Information Users Adherence to codes, regulations and policies in the supply chain Environmental and labor conditions Mediating Institution Financial Markets & Information Users
405
394, 616
122
460
Technology Hardware and Equipment Specific Topics Environmental Hazardous materials Plastics use and management Energy efficiency of end products Life Cycle Assessment (LCA) Emissions to air - GHG emissions Clean-rooms Business Civil Society Organization Mediating Institution Business Business
479 353, 367
313 479 479
106

Environmental
Proposed Topic
Emissions to air - GHG emissions Electronic waste (e-waste) Chemical emissions

Management and reduction strategies End-of-life products - Disposal, recycling and reuse Electronic equipment
Constituency
Mediating Institution Business Mediating Institution Business
Referenceo
197, 198
479, 521
111 479 14, 200
Social
Corruption Customer privacy Access to content management Personal information management Censorship and privacy Freedom of expression Customer information Green IT Hazardous substances and energy-saving options
Mediating Institution Business Mediating Institution Financial Markets & Information Users
479 14, 63, 200, 257 405
Environmentally friendly Business practices in manufacturing, product use and electronic waste Energy efficient solutions Executive Board compensation Gender participation on governance bodies
479
ICT based solutions and innovation Other Corporate governance
Civil Society Organization 224 Business Financial Markets & Information Users Financial Markets & Information Users
521 389
Supplier screening Environmental, social and labor conditions Labor conditions in the supply chain
153
Mediating Institution Business, Civil Society Organization, Financial Markets & Information Users
333, 414
405, 406, 429, 479
Semiconductors and Semiconductors Equipment Specific Topics Environmental Energy efficiency of end products Chips and processors Hazardous materials Financial Markets & Information Users
460
Mercury, PVC, bromated flame Civil Society Organization 153 retardants (BFRs), coltrane, polycyclic aromatic hydrocarbons (PAHs)
107
39 Telecommunication Services 30 Topics

Providers of communications and high-density data transmission services primarily through a high bandwidth/fiber-optic cable network. Operators of primarily fixed-line telecommunications networks and companies providing both wireless and fixed-line telecommunications services not classified elsewhere. Providers of primarily cellular or wireless telecommunication services, including paging services.
Proposed Topic
Indirect economic impacts Materials
Constituency
Referenceo
214*
Materials that are banned, Civil Society restricted or scheduled for phase- Organization out Business Financial Markets & Information Users Data center and network equipment Business, Civil Society Organization, Financial Markets & Information Users Civil Society Organization Mediating Institution Data center Civil Society Organization Financial Markets & Information Users
214*
Energy efficiency of buildings Energy efficiency of operations
479 460
223, 224, 397, 479, 498
Biodiversity and ecosystem protection Emissions to air
Development and decommissioning of infrastructure
214*
109 223
Emissions to air - GHG emissions Electronic waste (e-waste)
Telecommunication networks
397, 498
End-of-life product - Disposal, and Business, Civil Society take back of products for reuse Organization, Financial and recycling Markets & Information Users Strikes and/or lock-outs Workforce turnover and restructuring Operational field personnel Business Business Civil Society Organization
153, 214*, 227, 335, 397, 460, 471
Social
Labor management relations Labor conditions Occupational health and safety
521 479, 521, 598
214*
108
39 Telecommunications Services Cont. Sustainability Category

Social
Proposed Topic
Customer health and safety management Customer privacy

Products and services use Personal information management
Constituency
Civil Society Organization Business, Civil Society Organization, Financial Markets & Information Users, Mediating Institution Business Business
Referenceo
214*
14, 63, 66, 200, 214*, 257, 397, 501
Customer privacy and data protection Children and young people protection
Mobile advertising (M-advertising) Internet, mobile phones and other electronic media use
479
334, 464, 501, 520
Management of access to content Freedom of expression
14, 63, 200, Civil Society Organization, Mediating 214*, 257 Institution
Persons access to telecommunication products and services Electromagnetic radiation (EMR) Adherence to ICNIRP (International Commission on Non-Ionizing Radiation Protection) guidelines and standards
214*
214*
Health risks from exposure to EMR Business, Civil Society from use of products and services Organization, Financial Markets & Information Users Green IT Business Low carbon equipment, networks Business and software Product design Environmental Life Cycle Assessment (LCA) of products Business, Civil Society Organization, Financial Markets & Information Users Civil Society Organization Executive Board compensation Gender participation on governance bodies Intellectual property rights Business Business, Financial Markets & Information Users Civil Society Organization
214*, 460, 479
501 197, 198
112, 214*, 460
Anti-trust and monopoly practices Other Corporate governance
214*
521 389, 598
214*
109
39 Telecommunications Services Cont. Sustainability Category

Other
Proposed Topic
Political accountability Supplier screening
Constituency
Referenceo
394, 616
Environmental and labor issues in Business, Civil Society the supply chain Organization, Financial Markets & Information Users
214*, 333, 397, 406, 414, 460, 479
110
40 Hotels, Restaurants and Leisure, and Tourism Services 31 Topics

Owners and operators of hotels, resorts and cruise-ships. Includes travel agencies, tour operators and related services not classified elsewhere. Owners and operators of leisure facilities, including sport and fitness centers, stadiums, golf courses and amusement parks. Owners and operators of restaurants, bars, pubs, fast-food or take-out facilities. Includes companies that provide food catering services. Tourism organizations. Owners and operators of casinos and gaming facilities. Companies providing lottery and betting services.
Proposed Topic
Indirect economic impacts Materials sourcing

Local community
Constituency
Business
Referenceo
169, 215 133, 152
Sourcing standards and Financial Markets & practices for cleaning products - Information Users Environmental, health and safety criteria Sourcing standards and practices for cleaning products - International and national standards on the restriction of chemicals and/or hazardous substances Financial Markets & Information Users
133, 152
Sourcing standards and practices Mediating Institution for food and beverages Materials sourcing and use Operational supplies Wood-based products from responsibly managed forests Plastics use and management Energy consumption Hotel operations Mediating Institution Civil Society Organization Civil Society Organization Business, Financial Markets & Information Users, Mediating Institution Business Ships Hotel operations Financial Markets & Information Users Business, Financial Markets & Information Users, Mediating Institution
457
457 185, 569
353, 367
153, 215, 455, 456
Energy efficiency of operations Fuel consumption Water consumption
215 153
153, 215, 455, 456
111
40 Hotels, Restaurants and Leisure and Tourism Services Cont. Sustainability Category
Environmental
Proposed Topic
Water withdrawal

Water consumption and management in water scarce areas Management and treatment
Constituency
Referenceo
337, 457
Wastewater Biodiversity, ecosystem and habitat protection
Business, Mediating Institution Financial Markets & Information Users
215, 337, 457
153
Impacts of tourism on coastal and marine ecosystems Emissions to air - GHG emissions Hotel operations Waste management
Civil Society Organization Mediating Institution Business, Financial Markets & Information Users
609
455, 456 153, 215
Generation, disposal, diversion Social Labor conditions Human capital development Migrant workers Human trafficking risks Recruitment and employment Impacts on local communities and services Local community involvement Unlawful sex tourism Other Corporate governance Food safety Natural and cultural heritage Management and operation of tourist establishments Sourcing strategy and policies ESG standards of suppliers Local and fair trade services and goods Operation of tourist establishments Operation of tourist establishments Human trafficking risks and child abuse Gender participation on governance bodies Health risks from fast food
Mediating Institution Business Financial Markets & Information Users Mediating Institution Mediating Institution Business, Financial Markets & Information Users Financial Markets & Information Users Mediating Institution Financial Markets & Information Users Mediating Institution Business Business Civil Society Organization Business
455, 456 169, 215 460
249, 254, 437 253 215, 460
153
110, 304, 457, 499 389
66 215 215
153
215
112
41 Education Services 20 Topics

Companies and organizations providing educational services, either on-line or through conventional teaching methods. Includes private universities, correspondence teaching, providers of educational seminars, educational materials and technical education. Excludes companies providing employee education programs classified as Human Resources & Employment Services.
Environmental
Proposed Topic
Materials, equipments and supplies Emissions to air - GHG emissions Solid waste management

Plastics use and management Transport of students and staff In educational facilities Recruitment and employment
Constituency
Civil Society Organization Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution
Referenceo
353, 367
525 525 253 539, 574 524
Social
Migrant workers Access to education Curriculum development and implementation
Sustainability issues addressed in Mediating Institution curriculum Education facility safety Environmental education Mediating Institution Mediating Institution
178, 364
532 382, 523 365, 559
Sustainability issues addressed in Mediating Institution research programs Integrated health/literacy programs for women Quality of education School attendance Skills and quality of teachers Other Corporate governance Business strategy Gender participation on governance bodies Implementation of key strategic competencies Inclusive education - Disabled and special educational needs in mainstream schools Civil Society Organization Mediating Institution Civil Society Organization Mediating Institution Financial Markets & Information Users Mediating Institution Mediating Institution
177
538 575, 576
146 389
147
113
41 Education Services Cont. Sustainability Category

Other
Proposed Topic
Sustainability Agenda Political accountability Sourcing strategy and policies

Stakeholder engagement
Constituency
Referenceo
525, 532 394, 616
Sourcing standards for goods and Mediating Institution services
525
114
42 Specialized Consumer Services 3 Topics

Companies providing consumer services not classified elsewhere. Includes residential services, home security, legal services, personal services, renovation & interior design services, consumer auctions and wedding & funeral services. Includes Event Organizers.
Proposed Topic
Plastic use and management policy Migrant workers Customer data protection

Human trafficking risks
Constituency
Referenceo
Civil Society Organization 353, 367 Mediating Institution Financial Markets & Information Users 254, 437 460
115
43 Media 50 Topics
Owners and operators of television or radio broadcasting systems, including programming. Includes radio and television broadcasting, radio networks, and radio stations. Providers of cable or satellite television services. Includes cable networks and program distribution. Companies that engage in producing and selling entertainment products and services, including companies engaged in the production, distribution and screening of movies and television shows, producers and distributors of music, entertainment theaters and sports teams. Publishers of newspapers, magazines and books, and providers of information in print or electronic formats. Manufacturers of home entertainment software and educational software used primarily in the home. Companies providing advertising, marketing or public relations services.
Environmental
Proposed Topic
Materials sourcing Paper recycling Unsold/returned products Energy efficiency of operations Wastewater

Wood-based products in print media Print media Print production and data centers Print media - Lubricating oils, waste inks, cleanup solvents and other chemicals
Constituency
Civil Society Organization Business Civil Society Organization Business Business
Referenceo
185, 209*, 569
479 209*
479 479
Emissions to air - GHG emissions Social Labor conditions Contractors, subcontractors, freelancers and interns
Civil Society Organization Civil Society Organization, Financial Markets & Information Users Civil Society Organization Civil Society Organization Business Civil Society Organization Civil Society Organization
209*
153, 209*
Children and young people Remuneration and working conditions for content generators across platforms Workforce turnover and restructuring Safety and protection of workforce Training and education High risk environments Content values, content creation and content dissemination
209*
209*
479
209*
209*
116
43 Media Cont. Sustainability Category

Social
Proposed Topic
Training and education

Use of new technologies
Constituency
Civil Society Organization, Financial Markets & Information Users Civil Society Organization Civil Society Organization Financial Markets & Information Users Business Civil Society Organization
Referenceo
209*, 460
Cultural rights management Freedom of expression
Media role in societys right to freedom of expression and Media exercising it
209*
209*
Advertising values and practices Online advertising standards Content creation Content dissemination Quality, plurality and diversity
460
479 209*
Accessibility, protection of Civil Society vulnerable audiences and product Organization information Labeling of media content Civil Society Organization
209*
209*
Copyrights Customer privacy and data protection
Copyrights on social networks and Mediating Institution user-generated sites Online advertising Private information Business Mediating Institution Civil Society Organization Business, Mediating Institution Civil Society Organization Financial Markets & Information Users Civil Society Organization
170
479
170 209*
Marketing communications Media content
Adherence to laws, standards, and voluntary codes Balance, objectivity, diversity and completeness Vilification and incitement of hatred
170, 479
209*
Media literacy
Audience education
460
209*
117

Social
Proposed Topic
Protection of privacy
Constituency
Referenceo
209*
Protection of privacy Trustworthiness of media content Vulnerable audience
Subjects of media communications Mediating Institution Childrens online protection Portrayal of childrens experiences and opinions Mediating Institution Mediating Institution Mediating Institution
66, 170 170
334, 520 295
Audience interaction and engagement
170, 209* Civil Society Organization, Mediating Institution
Monitoring and evaluating feedback and complaints Corporate governance Anti-competitive practices Anti-corruption practices in media content creation and dissemination Political funding Public policy positions and lobbying Societal influence of media content Other Business context Business strategy
Civil Society Organization Business Civil Society Organization
209*
479 209*
Contributions to political parties, Civil Society politicians, and related institutions Organization Specific media industry issues Changes in media sector Local culture and regulation Civil Society Organization Civil Society Organization Civil Society Organization Business, Financial Markets & Information Users
209*
209*
209*
209*
460, 479
Confidentiality of sources and content generators Corporate governance
209*, 170 Civil Society Organization, Mediating Institution
Gender participation on governance bodies Values for content creation and dissemination
389
209*
118

Other
Proposed Topic
Independency of content creation Independency of content creation
Constituency
Referenceo
209*
Governance structure and decision Civil Society making on content Organization Government funding and support Non-government funding and support Ownership structures Civil Society Organization Civil Society Organization Mediating Institution
209*
209*
170
Intellectual property rights

Content creators
Civil Society Organization 209*
119
44 Healthcare Equipment and Supplies 8 Topics

Manufacturers of health care equipment and devices. Includes medical instruments, drug delivery systems, cardiovascular & orthopedic devices, and diagnostic equipment. Manufacturers of health care supplies and medical products not classified elsewhere. Includes eye care products, hospital supplies, and safety needle & syringe devices.
Environmental
Proposed Topic
Waste management

Disposal of medical equipment and supplies
Constituency
Financial Markets & Information Users, Mediating Institution
Referenceo
153, 162
Plastics use and management Social Migrant workers Product and service quality and safety management Product safety design Recruitment and employment
Civil Society Organization 353, 367 Mediating Institution Financial Markets & Information Users Business, Financial Markets & Information Users Noise Business Financial Markets & Information Users Financial Markets & Information Users
253 460
51, 153, 557
372 389
Other
394, 616
120
45 Healthcare Providers and Services, and Healthcare Technology -21 Topics

Providers of patient health care services. Includes dialysis centers, lab testing services, and pharmacy management services. Also includes companies providing business support services to health care providers, such as clerical support services, collection agency services, staffing services and outsourced sales & marketing services. Owners and operators of health care facilities, including hospitals, nursing homes, rehabilitation centers and animal hospitals. Owners and operators of Health Maintenance Organizations (HMOs) and other managed plans. Companies providing information technology services primarily to health care providers. Includes companies providing application, systems and/or data processing software, internet-based tools, and IT consulting services to doctors, hospitals or businesses operating primarily in the health care sector. Distributors and wholesalers of health care products not included elsewhere.
Environmental
Proposed Topic
Toxic chemicals and materials Plastics use and management Healthcare waste management
Constituency
Referenceo
232, 489, 496
Hazardous chemical and toxin use Business
Civil Society Organization 353, 367 Mediating Institution Healthcare, medical research facilities and laboratories Infectious waste Pharmaceutical products and items for handling them Technology for waste sterilization and/or destruction Mediating Institution
445, 593
102, 242
Civil Society Organization 527 Business, Civil Society Organization Business Mediating Institution Mediating Institution
44, 240, 527
123, 241
Social
Migrant workers Privacy of medical records and genetic data Access to quality medical treatments Care quality Clinical trials
253 66
Racial and ethnic disparities Staff training, staffing ratios per patient and turnover rates Consent processes
Business Labor Mediating Institution
494
245, 362
66
121
45 Healthcare Providers and Services, and Healthcare Technology Cont. Sustainability Category
Social
Proposed Topic
Disease spread control Food quality

Health care facilities Catering services
Constituency
Referenceo
Civil Society Organization 583, 586 Business Mediating Institution Mediating Institution Business
357 584
Health service effectiveness Cost effectiveness of key health interventions Medicines management Corruption Patient safety and environmental impacts Access to and quality of treatments Healthcare systems and services Other Corporate governance Political accountability Public health service effectiveness Gender participation on governance bodies
590
505, 555
Civil Society Organization 34, 506 Financial Markets & Information Users Financial Markets & Information Users
389
394, 616
Laboratory readiness - Outbreaks Mediating Institution of novel, emerging and dangerous pathogens
591
122
46 Pharmaceuticals, Biotechnology and Life Sciences 36 Topics

Companies primarily engaged in the research, development, manufacturing and/or marketing of products based on genetic analysis and genetic engineering. Includes companies specializing in protein-based therapeutics to treat human diseases. Companies engaged in the research, development or production of pharmaceuticals. Includes veterinary drugs. Companies enabling the drug discovery, development and production continuum by providing analytical tools, instruments, consumables & supplies, clinical trial services and contract research services. Includes firms primarily servicing the pharmaceutical and biotechnology industries.
Environmental
Proposed Topic
Materials sourcing

Sourcing standards for collection of wild plant populations and species Plastic products Genetic engineering (GE) risks
Constituency
Referenceo
176, 259
Materials sourcing and use Biodiversity Biological waste management Social Labor conditions Occupational health and safety Occupational health and safety management Access to medicines
Civil Society Organization Civil Society Organization Mediating Institution
353, 367 237 593
Human capital management Safety information related to hazardous materials Exposure to chemical, biological, physical hazards and physically demanding tasks Generic medicines - Knowledge sharing Pricing structure Pricing, research priorities, and intellectual property rights
Financial Markets & Information Users Business Business
460
436
436
Business Financial Markets & Information Users Financial Markets & Information Users, Mediating Institution Mediating Institution
296, 568
153
66, 460
Biosafety and laboratory biosecurity Biotechnology product safety Clinical trials Safety assessment of genetically engineered (GE) crops Free consent of trial participants
587
418
66
123
46 Pharmaceuticals, Biotechnology and Life Sciences Cont. Sustainability Category

Social
Proposed Topic
Clinical trials Medical products safety

Transparency on trial results
Constituency
Business Financial Markets & Information Users
Referenceo
479 153
Biotechnology products Chemicals use - Phthalates and parabens Pharmacogenomics and drug safety Safety assessment of genetically engineered (GE) crops Vaccine pharmacovigilance Medicine and drug labeling Correct use promotion Side-effects information Patient privacy Product design Take back of pharmaceutical products Other Animal welfare Business strategy Emergency preparedness Medical innovation Animal testing Demographic change Outbreaks of novel, emerging and dangerous pathogens Intellectual property rights Life science research Neglected diseases Political accountability Production risks Safety and ethical standards Sourcing strategy and policies Constraints on supply of materials Outsourcing of clinical trials Sourcing standards for child labor in wild plant collection Sourcing standards for working conditions in wild plant collection Medical records and genetic data Harmless degradation
Financial Markets & Information Users Business Financial Markets & Information Users Mediating Institution Mediating Institution Mediating Institution Business Mediating Institution Civil Society Organization Civil Society Organization Business Business Mediating Institution Mediating Institution Mediating Institution Mediating Institution Financial Markets & Information Users Civil Society Organization Business Civil Society Organization Civil Society Organization
460
479
460
422
589 590 479 66 19 388
436 370 591
82 585 66 394, 616
153 479
176, 375
176
124
47 Electric Utilities and Independent Power Producers and Energy Traders (including fossil, alternative and nuclear energy) - 71 Topics
Companies that produce or distribute electricity. Includes both nuclear and non-nuclear facilities. Companies that operate as Independent Power Producers (IPPs), Gas & Power Marketing & Trading Specialists and/or Integrated Energy Merchants. Includes producers of solar power and wind power, used to generate electricity. Also includes companies that generate electricity and/or power through alternative energy sources such as biogas, biomass, clean energy, geothermal, waste, water and waves.
Economic
Proposed Topic
Carbon emission trading
Constituency
Civil Society Organization, Financial Markets & Information Users
Referenceo
153, 205*
Trading schemes Government subsidies Environmental Materials use Energy efficiency of power production Fuel and emissions reduction Transmission and distribution efficiency Energy production Renewable and/or alternative energy sources Biomass Life Cycle Assessment (LCA) Biomass production Renewable energy technologies Non-renewable materials
Business Business Mediating Institution Business Civil Society Organization Civil Society Organization Civil Society Organization Mediating Institution Civil Society Organization
479 479 578, 580 479
205* 205*
205* 578, 581
92
92, 108, 479 Business, Civil Society Organization, Financial Markets & Information Users
Hydropower production Natural gas production Electric utilities water management Impact and risk assessments, and mitigation Thermoelectric, thermal and hydroelectric production impacts on water
Business Business Civil Society Organization Mediating Institution
605 519 205*
434
125
47 Electric Utilities and Independent Power Producers and Energy Traders Cont. Sustainability Category
Environmental
Proposed Topic
Electric utilities water management Nuclear power plant water management

Water use efficiency Thermal water discharge Water consumption
Constituency
Business Civil Society Organization Business, Civil Society Organization Civil Society Organization Financial Markets & Information Users, Mediating Institution
Referenceo
430, 556
205*
208, 479
Water management
Collaborative approaches with other water resource users
205*
109, 543
Hydroelectric infrastructure Natural water systems impacts Biodiversity and habitat management Integrated resource management Offset habitats
Mediating Institution Civil Society Organization Civil Society Organization
434 92
205* 205*
Pest and vegetation management Civil Society Organization - Line corridors, fragmentation and isolation Emissions to air Emissions to air - GHG emissions Management and reduction strategies Emissions to air - Non-GHG emissions Dust, mercury, etc. Hazardous waste Nuclear waste Nuclear waste management Polychlorinated biphenyl (PCBs) Adherence to Nuclear Security and Safety Conventions Nuclear power plant decommissioning Pretreatment, treatment and conditioning processes Financial Markets & Information Users Civil Society Organization Business, Civil Society Organization Mediating Institution Civil Society Organization Civil Society Organization Mediating Institution Mediating Institution Mediating Institution
153
205*
93, 205*
109
205* 205* 278, 312
530
277
126
Environmental
Proposed Topic
Nuclear waste management

Storage methods
Constituency
Civil Society Organization, Mediating Institution Civil Society Organization, Financial Markets & Information Users, Mediating Institution
Referenceo
205*, 530
45, 109, 153, 479
Social
Skilled workers Occupational health and safety
Workforce training, retention, renewal and expansion Employees, contractors and subcontractors Safety practices in electric utilities Safety practices in electric utilities and transport
Business, Civil Society Organization Civil Society Organization Mediating Institution Business Civil Society Organization
205*, 479
205*
278, 312 124
Impacts on local communities
Health risks from exposure to electric and magnetic fields
205*
Landscape, infrastructure and Civil Society Organization services, land-use, social structures and culture Local community displacement Local community engagement Access to electricity Land use rights Corruption Water management New plant installment Civil Society Organization Business, Civil Society Organization Civil Society Organization Mediating Institution Civil Society Organization Civil Society Organization
205*
205*
205*, 479
205* 255 508 205*
Demand-side management Relevant customer information (e.g., safety, handling, measurement) Customer education Customer energy consumption awareness Smart metering Electricity supply Electricity availability and reliability
Business, Civil Society Organization Business Financial Markets & Information Users Civil Society Organization
205*, 450, 551
86, 125
153
205*
127
Social
Proposed Topic
Electricity supply
Constituency
Referenceo
153
Energy production shortfall due to Financial Markets & material supply constraints Information Users Long-term planning Plant and grid design and planning Prevention of interruption of services Civil Society Organization Mediating Institution Civil Society Organization
205* 121, 579
205*
Quality service - Power supply and Civil Society Organization consistent voltage Nuclear power plant decommissioning Costs Safe decommissioning planning Other Construction of new facilities and electricity transport infrastructure Customer portfolio Business Civil Society Organization Financial Markets & Information Users Residential, industrial, institutional Civil Society Organization and commercial customers Financial Markets & Information Users Civil Society Organization
205*
519
205* 157
205*
Facilities and infrastructure Age of facilities Capacity and energy source
153
205* 205* 153, 553
Transmission and distribution lines Civil Society Organization Product portfolio Business context Capacity and energy source Exploitable resources, prices, laws and regulations, technical innovations, governmental subsidies, and public mindset Disaster/emergency and service recovery and restoration plans Adherence to international and national regulations Business, Financial Markets & Information Users Business
552
Emergency preparedness Network Transmission Regulations Political accountability Reliance on contractors and subcontractors
Civil Society Organization Mediating Institution Financial Markets & Information Users
205*
104, 550
394, 616
Safety and reliability of operations Civil Society Organization
205*
128
Other
Proposed Topic
Research and product development Trade agreements on energy
Constituency
Referenceo
205*
Reliable electricity and sustainable Civil Society Organization development Adherence to international and national agreements and/or regulations Mediating Institution
577
129
48 Gas Utilities 7 Topics

Companies that distribute and transmit natural and manufactured gas. Excludes companies primarily involved in gas exploration or production and diversified midstream natural gas companies.
Environmental
Proposed Topic
Energy efficiency

Demand-side management Heating systems Natural gas utilities Supply-side management
Constituency
Financial Markets & Information Users Mediating Institution Mediating Institution Financial Markets & Information Users Mediating Institution Financial Markets & Information Users Financial Markets & Information Users
Referenceo
460
132, 390 16 460
Social Other
Land use rights Corporate governance Political accountability
Project development Gender participation on governance bodies
255 389
394, 616
130
49 Water Utilities 32 Topics

Companies that purchase and redistribute water to the end-consumer. Includes large-scale water treatment systems.
Environmental
Proposed Topic
Energy efficiency of operations Natural water systems impacts Fresh water availability

Water treatment and wastewater treatment systems Water-related infrastructure Management of reduction of fresh water availability due to water collection and distribution projects Water resource management Local, national and regional agreements
Constituency
Business Mediating Institution Business, Civil Society Organization
Referenceo
86, 430, 556, 562 35, 434
32, 428, 561
Business Business Business Business Business Business Business
605 605
Wastewater quality Wastewater reuse
Risk management Adherence to regulations on wastewater reuse
564, 565 563
Water quality - End product Type of water treatment Emissions to air Biosolids management Pathogen grow management Untreated wastewater discharge Water pollutants treatment Wastewater treatment plants Wastewater treatment processes
32, 191 430, 544, 556 128, 216 35
Water management infrastructure Mediating Institution Endocrine disruptors Mediating Institution Financial Markets & Information Users Business Financial Markets & Information Users Mediating Institution
78
460
Recycled wastewater quality Post wastewater treatment Sewage and sludge treatment technologies Social Water use rights Local communities water use rights
563 460
252
131
49 Water Utilities Cont. Sustainability Category

Social
Proposed Topic
Access to fresh water

Water demand and water treatment increase due to population growth Local community consumers Water pricing issues
Constituency
Referenceo
377
Access to water
Mediating Institution Mediating Institution Mediating Institution Mediating Institution Civil Society Organization Business
118 66 588 516 508 479
Drinking-water safety Corruption
Microbial and chemical hazards Water allocation Water management
Local community engagement Other Business strategy
New plant instalment
Climate change affecting business Business - Fresh water availability Economic and environmental risks Financial Markets & affecting business Information Users Fostering water demandside efficiency Financial Markets & Information Users Business Financial Markets & Information Users Business Business Financial Markets & Information Users Financial Markets & Information Users
479
460
460
Corporate governance
Executive Board compensation Gender participation on governance bodies
521 389
Rainwater harvesting Stakeholder relations to conduct business
Regulators and employees Water management
451 479
460
Water losses
Water distribution
460
132
50 Solid Waste Management Utilities 39 Topics

Companies that collect, treat, dispose, recycle and manage waste.
Environmental
Proposed Topic
Energy consumption

Renewable energy Waste treatment processes
Constituency
Civil Society Organization Civil Society Organization Civil Society Organization Financial Markets & Information Users Civil Society Organization Civil Society Organization Civil Society Organization
Referenceo
527 527 527 153
Water consumption Emissions to air
Waste treatment processes Capture, conversion and use of Landfill Gas (LFG) Waste collection activity
199
355 196
Emissions to air e.g., bacteria and fungi, Bioaerosols and aerosolised endotoxins and glucans, viruses, dust yeasts, secondary metabolites including mycotoxins. Emissions to air - Furan and dioxin emissions Emissions to air - GHG emissions Incineration and co-incineration processes Incineration and co-incineration processes Landfill sites Management and reduction strategies Wastewater management Cleaning of exhaust gases or fly ash from incineration or coincineration processes Recycling, reuse and/or recovery of waste
Civil Society Organization Business Financial Markets & Information Users Business Business
392
526
460
526
160
Waste management processes
Business, Financial Markets & Information Users Civil Society Organization Business Civil Society Organization
163, 460
Solid residues management Post incineration Special waste type management Hazardous waste Healthcare equipment waste
527 160
355, 527
133
50 Solid Waste Management Utilities Cont. Sustainability Category

Environmental
Proposed Topic
Special waste type management

Plastic waste Scrap tire waste
Constituency
Civil Society Organization Business Civil Society Organization Civil Society Organization Business Business Civil Society Organization Civil Society Organization Business Civil Society Organization Business
Referenceo
353, 367
126, 448 141 196, 527 479
Leachate management Odor management Social Labor management relations Occupational health and safety management
Landfill sites Landfill sites Education and training on health and safety issues Waste collection
497
355 196
Bioaerosols Noise Odor
239 196 479
Local community engagement Landfill site location Other Closing of landfill sites Corporate governance International, national or local solid waste management regulations and/or laws Stakeholder relations to conduct business Treatment process innovation Waste collection
New plant instalment
Impacts on local communities and Civil Society Organization land Impacts on environment and human health Gender participation on governance bodies Civil Society Organization Financial Markets & Information Users Civil Society Organization
517
332
389
531
Traffic load Transport efficiency
Financial Markets & Information Users Financial Markets & Information Users Civil Society Organization Financial Markets & Information Users Civil Society Organization Civil Society Organization
460
460
355 460
Waste scavengers
Health and safety management Landfill sites
461 461
134
50 Solid Waste Management Utilities Cont. Sustainability Category

Other
Proposed Topic
Waste selection systems Waste trafficking

Hazardous waste
Constituency
Referenceo
355 149
135
51 NGO 30 Topics
Organizations, which may also be referred to as private voluntary organizations, civil society organizations, and not-for-profit organizations. Non-Governmental Organizations (NGOs) are formed for the purpose of serving a cause other than the pursuit or accumulation of profits for owners or investors. Involve a variety of activities devoted to a broad range of and adopt a broad spectrum of organizational forms.
Economic
Proposed Topic
Funding

Donations and aid management Ethical funding and organizational independence Ethical fundraising
Constituency
Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization
Referenceo
211*, 433 211*
311 211* 433 433
Indirect economic impacts Local employment Environmental Social Emissions to air - GHG emissions Employment practices
Local community
Management and reduction strategies Diversity, gender equality and non-discrimination People with disabilities
Civil Society Organization Civil Society Organization Civil Society Organization Business
311
96, 522 570 96, 522
Labor conditions
Training and awareness raising on Civil Society Organization disability Workforce feedback and complaints mechanisms Migrant workers Volunteers Persons with special needs access to goods and services Local community engagement Corruption Among staff Fundraising and marketing communications Contributors rights Affected stakeholder engagement Recruitment and employment Civil Society Organization Mediating Institution Civil Society Organization Civil Society Organization
211*
253 211* 96, 522
Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization
433
211* 311 211*
136
51 NGO Cont. Sustainability Category

Other
Proposed Topic
Advocacy positions and public awareness campaigns
Constituency
Referenceo
211*
Alignment with organizations mission Campaign development Affected stakeholder engagement Business strategy Corporate governance Gender participation on governance bodies Structure and management practices Program design Program effectiveness management Self-correction of programs and policies based on feedback and complaints received Sourcing strategy and policies
311
433 211*
Design, implementation, monitoring and evaluation of policies and programs
Interaction and coordination with Civil Society Organization other organizations Civil Society Organization Financial Markets & Information Users Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization
211*
211* 389
311
Diversity and equal opportunity in program life cycle
211*
211*
211*
People with disabilities in the supply chain
96, 522
137
52 Public Agencies 12 Topics

Public agencies from all tiers of government - including ministries, federal agencies, regional governing bodies, state agencies, city councils, departments, etc. International organizations, whole governments and cross-agencies.
Economic
Proposed Topic
Procurement criteria and practices Transparency on public funds and assets management

Public policy priorities
Constituency
Referenceo
213*
213*
Social
Migrant workers Service quality standards Conflict of interest Corruption Lobbying transparency Public policy positions
253 213* 416 507 425 353, 367 389
Public procurement
Civil Society Organization Mediating Institution
Plastics use and management Gender participation on governance bodies Engagement processes Public policies and implementation Vision and strategy
Civil Society Organization Financial Markets & Information Users Civil Society Organization Civil Society Organization Civil Society Organization
Other
Governance Public and other public agencies engagement Sustainable development agenda
213*
213*
213*
138
Annexes
Annex 1 Business Activity Groups Description
1 Oil and Gas
Description
Drilling contractors or owners of drilling rigs that contract their services for drilling wells. Integrated oil companies and companies engaged in the exploration and production of oil and gas, as well as at least one other significant activity in either refining, marketing or transportation. Companies engaged in the refining and marketing of oil, gas and/or refined products not classified as Independent Power Producers & Energy Traders. Companies engaged in the storage and/or transportation of oil, gas and/or refined products. Includes diversified midstream natural gas companies facing competitive markets, oil and refined product pipelines, coal slurry pipelines and oil & gas shipping companies.
2 Chemicals
Companies that primarily produce industrial chemicals and basic chemicals. Including but not limited to plastics, synthetic fibers, films, commodity-based paints & pigments, explosives, and petrochemicals. Producers of fertilizers, pesticides, potash or other agriculture-related chemicals. Manufacturers of industrial gases. Companies that primarily produce high value-added chemicals used in the manufacture of a wide variety of products, including but not limited to fine chemicals, additives, advanced polymers, adhesives, sealants and specialty paints, pigments and coatings.
3 Construction Materials
Manufacturers of construction materials including sand, clay, gypsum, lime, aggregates, cement, concrete, and bricks. Other finished or semi-finished building materials are included in Building Products. Companies engaged in the exploration and diversified production or extraction of coal mining including metallurgical (coking). Companies primarily involved in the production and mining of coal. Includes bituminous (thermal) coal-mining companies.
4 Mining - Coal
5 Mining - Iron, Aluminum, Other Metals
Producers of iron ore mining and steel and related products. Producers of aluminum and related products, including companies that mine or process bauxite and companies that recycle aluminum to produce finished or semi-finished products. Excludes companies that primarily produce aluminum building materials classified as Building Products. Companies engaged in the diversified production or extraction of materials including but not limited to nonferrous metals, salt and borate, and phosphate rock. Companies engaged in the diversified production or extraction of metals and minerals not classified elsewhere.
139
Description
6 Mining - Other (Rare Minerals, Companies engaged in the exploration and production of gold and related products. Precious Metals and Gems) Companies mining precious metals and minerals like platinum, silver and other precious metals. Companies engaged in the exploration and production of rare minerals (e.g., uranium) 7 Forest and Paper Products - Forestry, Timber, Pulp and Paper, Rubber Owners and Operators of timber tracks, forest tree nurseries and sawmills. Manufacturers of timber and related wood products. Includes lumber for the building industry. Producers, converters, manufacturers merchants of all grades of paper. Manufacturers of paper and cardboard containers and packaging. Does not include makers of printed forms and paper items. Includes rubber and other forest products. 8 Aerospace and Defense 9 Building Products Manufacturers of civil or military aerospace, aircrafts and defense equipment, parts or products. Includes defense electronics and space equipment. Manufacturers of building components and home improvement products and equipment. Includes producers of bathrooms, kitchen fixtures, air conditioning and heating. Excludes lumber and plywood classified under Forest Products, and cement and other materials classified under Construction Materials.
10 Construction and Engineering Companies engaged in primarily non-residential construction. Includes civil engineering companies and large-scale contractors. Excludes companies classified under Home Building. 11 Home Building 12 Electrical Equipment and Machinery Residential construction companies. Includes manufacturers of prefabricated houses and semi-fixed manufactured homes. Companies that produce electric cables and wires, electrical components or equipment. Manufacturers of power-generating equipment and other heavy electrical equipment, including power turbines, heavy electrical machinery intended for fixed-use and large electrical systems. Manufacturers of heavy duty trucks, rolling machinery, earth-moving and construction equipment, heavy farm machinery and manufacturers of related parts. Includes nonmilitary shipbuilding. Manufacturers of industrial machinery and industrial components. Includes companies that manufacture presses, machine tools, compressors, pollution control equipment, elevators, escalators, insulators, pumps, roller bearings and other metal fabrications. 13 Containers and Packaging Manufacturers of metal, glass or plastic containers. Includes corks and caps.
140

14 Trading Companies and Distributors, and Commercial Services and Supplies
Description
Trading companies and other distributors of industrial equipment and products. Companies providing commercial printing services. Includes printers primarily serving the media industry. Companies providing environmental and facilities maintenance services. Includes waste management, facilities management and pollution control services. Excludes large-scale water treatment systems classified under Water Utilities. Providers of office services and office supplies and equipment not classified elsewhere. Companies primarily providing labor oriented support services to businesses and governments. Includes commercial cleaning services, dining & catering services, equipment repair services, industrial maintenance services, industrial auctioneers, storage & warehousing, transaction services, uniform rental services, and other business support services. Companies providing security and protection services to business and governments. Includes companies providing services such as correctional facilities, security & alarm services, armored transportation & guarding. Excludes companies providing security software and home security services. Also excludes companies manufacturing security system equipment classified under Electronic Equipment & Instruments.
15 Professional Services
Companies providing business support services relating to human capital management. Includes employment agencies, employee training, payroll & benefit support services, retirement support services and temporary agencies. Includes companies involved in management consulting services, architectural design, business information or scientific research, marketing, and testing & certification services. Excludes companies providing information technology consulting services. Companies primarily providing research and consulting services to businesses and governments not included elsewhere.
16 Automobiles and Components
Manufacturers of parts and accessories for automobiles and motorcycles. Companies that produce mainly passenger automobiles and light trucks. Excludes companies producing mainly heavy duty trucks classified under Electrical Equipment and Machinery. Companies that produce motorcycles, scooters or three-wheelers. Excludes bicycles. Excludes companies that produces tires.
17 Tires
Manufacturers of tires.
141

18 Consumer durables, Household and Personal Products
Description
Manufacturers of consumer electronics products including TVs, VCRs, hi-fi equipment, game consoles and related products. Excludes personal home computer manufacturers classified as Computer Hardware. Manufacturers of soft home furnishings or furniture, including upholstery, carpets and wallcoverings. Manufacturers of electric household appliances and related products. Includes manufacturers of power and hand tools, including garden improvement tools. Excludes personal computers. Manufacturers of durable household products, including cutlery, cookware, glassware, crystal, silverware, utensils, kitchenware and consumer specialties not classified elsewhere. Manufacturers of leisure products and equipment including sports equipment, bicycles and toys. Manufacturers of photographic equipment and related products. Producers of non-durable household products, including detergents, soaps, diapers and other tissue and household paper products not classified under Paper Products. Manufacturers of personal and beauty care products, including cosmetics and perfumes.
19 Textiles, Apparel, Footwear and Luxury Goods
Manufacturers of apparel, accessories & luxury goods. Includes companies primarily producing designer handbags, wallets, luggage, jewelry and watches. Manufacturers of footwear. Includes sport and leather shoes. Manufacturers of textile and related products.
20 Tobacco 21 Retailing
Manufacturers of cigarettes and other tobacco products. Distributors and wholesalers of general merchandise not classified elsewhere. Includes vehicle distributors. Mail order and TV home shopping retailers. Includes companies that provide door-to-door retail. Companies providing retail services primarily on the internet. Owners and operators of department stores. Owners and operators of stores offering diversified general merchandise. Excludes hypermarkets and large-scale super centers classified under Hypermarkets & Super Centers. Retailers specialized mainly in apparel and accessories. Owners and operators of consumer electronics, computers, video and related products retail stores. Owners and operators of home and garden improvement retail stores. Includes stores offering building materials and supplies. Owners and operators of specialty retail stores not classified elsewhere. Includes jewelry stores, toy stores, office supply stores, health & vision care stores, and book & entertainment stores. Owners and operators of stores specializing in automotive retail. Includes auto dealers, gas stations, and retailers of auto accessories, motorcycles & parts, automotive glass, and automotive equipment & parts. Owners and operators of furniture and home furnishings retail stores. Includes residential furniture, home furnishings, housewares, and interior design.
142

22 Food and Consumer Staples Retailing
Description
Distributors of food products to other companies and not directly to the consumer. Owners and operators of primarily food retail stores. Owners and operators of hypermarkets and super centers selling food and a wide-range of consumer staple products. Owners and operators of primarily drug retail stores and pharmacies.
23 Food and Beverage Processing Food processing companies. Producers of beer and malt liquors. Includes breweries. Distillers, vintners and producers of alcoholic beverages. Producers of non-alcoholic beverages including mineral waters. Producers of packaged foods including dairy products, fruit juices, meats, poultry, fish and pet foods. 24 Food Production - Agricultural Producers of agricultural products. Includes crop growers, owners of plantations and Production companies that produce and process foods but do not package and market them. Excludes companies classified as Forest Products and those that package and market food products. 25 Food Production - Animal Source Food Production** Companies that raise livestock and other producers of meat. Companies that raise poultry and other producers of poultry products. Fishing companies and companies that raise fish and other producers of fish products.
26 Air Freight Transportation and Companies providing air freight transportation, courier and logistics services, including package and mail delivery and customs agents. Logistics 27 Air Transportation - Airlines 28 Air Transportation - Airport Services 29 Water Transportation - Water Transportation 30 Water Transportation - Ports and Services 31 Ground Transportation Railroads Transportation 32 Ground Transportation Trucking Transportation 33 Ground Transportation Highways and Railtracks Companies providing primarily passenger air transportation. Operators of airports and companies providing related services. Companies providing goods or passenger water transportation. Owners and operators of water ports and related services. Companies providing primarily goods and passenger rail transportation. Companies providing primarily goods and passenger land transportation. Includes vehicle rental and taxi companies. Owners and operators of roads, tunnels and railtracks.
143

34 Banks, Diverse Financials and Insurance
Description
Commercial banks whose business derives primarily from commercial lending operations and have significant business activity in retail banking and small and medium corporate lending. Regional banks tend to operate in limited geographic regions. Financial institutions providing mortgage and mortgage related services. These include financial institutions whose assets are primarily mortgage related, savings & loans, mortgage GSEs (government sponsored enterprises), mortgage lending institutions, building societies and companies providing insurance to mortgage banks. Providers of a diverse range of financial services and/or with some interest in a wide range of financial services including banking, insurance and capital markets, but with no dominant business line. Includes diversified financial companies. Providers of specialized financial services. Includes credit agencies, stock exchanges and specialty boutiques. Providers of consumer finance services, including personal credit, credit cards, lease financing, travel-related money services and pawn shops. Financial institutions primarily engaged in investment management and/or related custody and securities fee-based services. Includes companies operating mutual funds, closed-end funds and unit investment trusts. Financial institutions primarily engaged in investment banking & brokerage services, including equity and debt underwriting, mergers and acquisitions, securities lending and advisory services. Financial institutions primarily engaged in diversified capital markets activities, including a significant presence in at least two of the following area: large/major corporate lending, investment banking, brokerage and asset management. Insurance and reinsurance brokerage firms. Companies providing primarily life, disability, indemnity or supplemental health insurance. Insurance companies with diversified interests in life, health and property and casualty insurance. Companies providing primarily property and casualty insurance. Companies providing primarily reinsurance.
144

35 Real Estate
Description
Companies or Trusts engaged in the acquisition, development, ownership, leasing, management and operation of industrial properties. Includes companies operating industrial warehouses and distribution properties. Companies or Trusts that service, originate, purchase and/or securitize residential and/or commercial mortgage loans. Includes trusts that invest in mortgage-backed securities and other mortgage related assets. Companies or Trusts engaged in the acquisition, development, ownership, leasing, management and operation of office properties, residential properties including multifamily homes, apartments, manufactured homes and student housing properties, of shopping malls, outlet malls, neighborhood and community shopping centers, and of properties not classified elsewhere. Includes trusts that operate and invest in health care, leisure, hotel/resort and storage properties. Companies engaged in a diverse spectrum of real estate activities including real estate development & sales, real estate management, or real estate services. Companies engaged in operating real estate properties for the purpose of leasing & management. Companies that develop real estate and sell the properties after development. Excludes companies classified under Home Building. Real estate service providers such as real estate agents, brokers & real estate appraisers.
36 Software and Services
Companies developing and marketing internet software and/or providing internet services including online databases and interactive services, web address registration services, database construction and internet design services. Excludes companies classified under Internet Retail. Providers of information technology and systems integration services. Includes information technology consulting and information management services. Providers of commercial electronic data processing and/or business process outsourcing services. Includes companies that provide services for back-office automation. Companies engaged in developing and producing software designed for specialized applications for the business or consumer market. Includes enterprise and technical software. Companies engaged in developing and producing systems and database management software.
145

37 Technology Hardware and Equipment
Description
Manufacturers of communication equipment and products, including LANs, WANs, routers, telephones, switchboards and exchanges. Manufacturers of personal computers, servers, mainframes and workstations. Includes manufacturers of Automatic Teller Machines (ATMs). Manufacturers of electronic computer components and peripherals. Includes data storage components, motherboards, audio and video cards, monitors, keyboards, printers and other peripherals. Excludes semiconductors. Manufacturers of electronic equipment and instruments including analytical, electronic test and measurement instruments, scanner/barcode products, lasers, display screens, point-ofsales machines, and security system equipment. Manufacturers of electronic components. Includes electronic components, connection devices, electron tubes, electronic capacitors and resistors, electronic coil, printed circuit board, transformer and other inductors, signal processing technology/components. Producers of electronic equipment mainly for the OEM (Original Equipment Manufacturers) markets. Distributors of technology hardware and equipment. Includes distributors of communications equipment, computers & peripherals, semiconductors, and electronic equipment and components. Manufacturers of office electronic equipment including copiers and faxes.
38 Semiconductors and Semiconductors Equipment 39 Telecommunication Services
Manufacturers of semiconductor equipment, including manufacturers of the raw material and equipment used in the solar power industry. Manufacturers of semiconductors and related products, including manufacturers of solar modules and cells. Providers of communications and high-density data transmission services primarily through a high bandwidth/fiber-optic cable network. Operators of primarily fixed-line telecommunications networks and companies providing both wireless and fixed-line telecommunications services not classified elsewhere. Providers of primarily cellular or wireless telecommunication services, including paging services.
40 Hotels, Restaurants and Leisure, and Tourism Services
Owners and operators of hotels, resorts and cruise-ships. Includes travel agencies, tour operators and related services not classified elsewhere. Owners and operators of leisure facilities, including sport and fitness centers, stadiums, golf courses and amusement parks. Owners and operators of restaurants, bars, pubs, fast-food or take-out facilities. Includes companies that provide food catering services. Tourism organizations. Owners and operators of casinos and gaming facilities. Companies providing lottery and betting services.
146

41 Education Services
Description
Companies and organizations providing educational services, either on-line or through conventional teaching methods. Includes private universities, correspondence teaching, providers of educational seminars, educational materials and technical education. Excludes companies providing employee education programs classified as Human Resources & Employment Services. Companies providing consumer services not classified elsewhere. Includes residential services, home security, legal services, personal services, renovation & interior design services, consumer auctions and wedding & funeral services. Includes Event Organizers. Owners and operators of television or radio broadcasting systems, including programming. Includes radio and television broadcasting, radio networks, and radio stations. Providers of cable or satellite television services. Includes cable networks and program distribution. Companies that engage in producing and selling entertainment products and services, including companies engaged in the production, distribution and screening of movies and television shows, producers and distributors of music, entertainment theaters and sports teams. Publishers of newspapers, magazines and books, and providers of information in print or electronic formats. Manufacturers of home entertainment software and educational software used primarily in the home. Companies providing advertising, marketing or public relations services.
42 Specialized Consumer Services 43 Media
44 Healthcare Equipment and Supplies
Manufacturers of health care equipment and devices. Includes medical instruments, drug delivery systems, cardiovascular & orthopedic devices, and diagnostic equipment. Manufacturers of health care supplies and medical products not classified elsewhere. Includes eye care products, hospital supplies, and safety needle & syringe devices.
45 Healthcare Providers and Services, and Healthcare Technology
Providers of patient health care services. Includes dialysis centers, lab testing services, and pharmacy management services. Also includes companies providing business support services to health care providers, such as clerical support services, collection agency services, staffing services and outsourced sales & marketing services. Owners and operators of health care facilities, including hospitals, nursing homes, rehabilitation centers and animal hospitals. Owners and operators of Health Maintenance Organizations (HMOs) and other managed plans. Companies providing information technology services primarily to health care providers. Includes companies providing application, systems and/or data processing software, internet-based tools, and IT consulting services to doctors, hospitals or businesses operating primarily in the health care sector. Distributors and wholesalers of health care products not included elsewhere.
147

46 Pharmaceuticals, Biotechnology and Life Sciences
Description
Companies primarily engaged in the research, development, manufacturing and/or marketing of products based on genetic analysis and genetic engineering. Includes companies specializing in protein-based therapeutics to treat human diseases. Companies engaged in the research, development or production of pharmaceuticals. Includes veterinary drugs. Companies enabling the drug discovery, development and production continuum by providing analytical tools, instruments, consumables & supplies, clinical trial services and contract research services. Includes firms primarily servicing the pharmaceutical and biotechnology industries.
47 Electric Utilities and Independent Power Producers and Energy Traders (including fossil, alternative and nuclear energy)
Companies that produce or distribute electricity. Includes both nuclear and non-nuclear facilities. Companies that operate as Independent Power Producers (IPPs), Gas & Power Marketing & Trading Specialists and/or Integrated Energy Merchants. Includes producers of solar power and wind power, used to generate electricity. Also includes companies that generate electricity and/or power through alternative energy sources such as biogas, biomass, clean energy, geothermal, waste, water and waves. Companies that distribute and transmit natural and manufactured gas. Excludes companies primarily involved in gas exploration or production and diversified midstream natural gas companies. Companies that purchase and redistribute water to the end-consumer. Includes large-scale water treatment systems. Companies that collect, treat, dispose, recycle and manage waste. Organizations, which may also be referred to as private voluntary organizations, civil society organizations, and not-for-profit organizations. Non-Governmental Organizations (NGOs) are formed for the purpose of serving a cause other than the pursuit or accumulation of profits for owners or investors. Involve a variety of activities devoted to a broad range of and adopt a broad spectrum of organizational forms.
48 Gas Utilities
49 Water Utilities 50 Solid Waste Management Utilities 51 NGO
52 Public Agencies
Public agencies from all tiers of government - including ministries, federal agencies, regional governing bodies, state agencies, city councils, departments, etc. International organizations, whole governments and cross-agencies.
* This table has been created for the GRIs MATERIAL SUSTAINABILITY TOPICS: sector focused global research. Based on GICS, GRI, ICB, SAM Industry classifications **The original wording: Food Production Meat, Poultry, Fish has been changed to the more generic Food Production Animal source food production, to allow the inclusion of dairy and other produce.
148
Annex 2 Organizations included in the research by constituency

Constituency
Business Business Business Business Business Business Business Business Business Business Business
Organization
Airports Council International (ACI)* American Chemistry Council (ACC) American Gas Association (AGA) American Hospitals Association (AHA) Antwerp Port Authority* Assicurazioni Generali S.p.A.* Associated School of Construction (ASC) Association of American Railroads (AAR) Association of Metropolitan Water Agencies (AMWA) Australian Council of Trade Unions (ACTU) Australian Information Industry Association (AIIA) Australian Meat Industry Council (AMIC) Australian Meat Processor Corporation (AMPC) Australian Water Association (AWA) BASF Global* Better Cotton Initiative (BCI)* BHP Billiton* British Office Supplies and Services Federation (BOSS) Cecabank Chartered Institution of Wastes Management (CIWM) ConAgra Foods, Inc.* Confederation of European Paper Industries (CEPI) Consolidated Contractors International Company (CCC)* Construction Material Processors Association (CMPA)
Constituency
Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business
Organization
Construction Products Association (CPA) Consumer Electronics Association (CEA) Dairy Australia Danish Fashion Institute (DAFI) Eco-Emballages* Electronic Industry Citizenship Coalition (EICC)* Energy Network Associations (ENA) Energy Retailers Association of Australia (ERAA) Enviro.aero blog* Eucomed EuroCommerce Eurofuel: The European Heating Oil Association European Automobile Manufacturers Association (ACEA) European Cigar Manufacturers Association (ECMA) European Confederation of Woodworking Industries (CEI bois) European Construction Industry Federation (FIEC) European Crop Protection Association (ECPA) European Fat Processors and Renderers Associations (EFPRA) European Network of Construction Companies for Research and Development (ENCORD) European Tire and Rubber Manufacturers (ETRMA) Foreign Trade Association (FTA) Galp Energia*
Business Business Business Business Business Business Business Business Business Business Business Business Business
149
Constituency
Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business
Organization
Globale-Sustainability Initiative (GeSI)* Global Health Care Anti-Fraud Network (GHCAN)* Global Sustainable Tourism Council (GSTC)* Green Building Council South Africa (GBCSA) Grocery Manufacturers Association (GMA)* Grupo Antolin* Health Care Without Harm* Healthcare Supply Chain Association (HSCA) Innovation Center for U.S Dairy Institute of Management Consultants USA (IMC) International Air Transport Association (IATA)* International Aluminium Institute* International Association of Oil & Gas Producers (OGP)* International Civil Aviation Organization (ICAO)* International Council of Chemical Associations (ICCA)* International Council on Mining and Metals (ICMM)* International Federation of Pharmaceutical Manufacturers & Associations (IFPMA)* International Organization of Public Transport* International Petroleum Industry Environmental Conservation Association (IPIECA)* International Road Transport Union* International Tobacco Growers Association (ITGA)* International Union of Railways (UIC)*
Constituency
Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business
Organization
Jia Hsin Co., Ltd. Keegan Resources Inc.* Lypsso Network* Minor Metals Trade Association (MMTA)* Munich Airport National Electrical Manufacturers Association (NEMA) National Mining Association (NMA) Plastics and Chemicals Industries Association (PACIA) Real Property Association of Canada (REALPac) Responsible Supply Chain Association (RSCA) Retail Industry Leaders Association (RILA) Roth Rural & Regional Pty Ltd.* Rubber Manufacturers Association (RMA) Socit Gnrale Corporate & Investment Banking (SG CIB) Sustainable Food Trade Association (SFTA) Telefnica S.A.* The Beverage Industry Environmental Roundtable (BIER)* The European Apparel and Textile Organisation (Euratex) The European Chemical Industry Council-CEFIC The European Organization for Packaging and the Environment (EUROPEN) The International Council of Forest and Paper Associations (ICFPA)* The International Lead Zinc Research Organisation (ILZRO)* The Medical Equipment & Technology Association (META)*
Business Business
150
Constituency
Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Business Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization
Organization
The Silver Institute* ThyssenKrupp AG* Verbund AG Victorian Water Industry Association Waste-to-Energy Research and Technology Council (WtERT)* Water Environment Federation (WEF) Water Services Association of Australia (WSAA) World Association of Non-Governmental Organizations (WANGO)* World Fair Trade Association (IFAT)* World Intellectual Capital Initiative (WICI)* World LP Gas Association (WLPGA)* World Renderers Organization (WRO)* World Savings Banks Institute/European Savings Banks Group* World Steel Association (worldsteel)* World Water Council (WWC)* Cheuvreux Credit Agricole Group (CA Cheureux)* Credit Suisse* UBS UniCredit Bank Gold Fields Limited* Pharmaceutical Supply Chain Initiative (PSCI)* Fair Wear Foundation* Centre for Research on Multinational Corporations (SOMO)* Council on Sustainable Biomass Production (CSBP) Fairwild foundation*
Constituency
Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization Civil Society Organization
Organization
First Peoples Worldwide* Forest Footprint Disclosure Project (FFD)* Forest Stewardship Council (FSC)* Forest Stewardship Council (FSC) GlobalDevelopment* Fundacin ONCE Greenpeace International* INGO Accountability Charter* International Seed Federation* International Solid Waste Association (ISWA)* Marine Stewardship Council (MSC)* Oxfam International* Plastic Disclosure Project* Publish What You Pay - Australia* Sustainable Cotton Project (SCP) The Codex Alimentarius International Food Standard* The European Association for the Education of Adults (EAEA) The Institute for Sustainable Communication (ISC) The International Society for Quality in Health Care (ISQua)* Transparency International* World Education*
151
Constituency
Organization
World Packaging Organisation (WPO)* World Wide Fund for Nature (WWF)* Natural Resources Defense Council (NRDC)*
Constituency
Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution
Organization
Cornell University Library (CUL) Curtin University Sustainability Policy Institute* Department for Environment, Food and Rural Affairs (DEFRA) Education, Audiovisual & Culture Executive Agency (EACEA) European Energy Institute (EEI) European Federation for Transport and Environment* European Sustainable Investment Forum (EUROSIF) Footprint Partners* Greenview* Hogeschool-Universiteit Brussel Institute for Human Rights and Business* International Atomic Energy Agency (IAEA)* International Energy Agency* International Labour Foundation* International Maritime Organization* International Organization for Standardization (ISO)* Lawrence Berkeley National Laboratory National Foundation for Educational Research Organization for Economic Co-Operation and Development (OECD)* Responsible Resources & Roots Engagement (3R Engagement)*
Financial Markets & Natixis* Information Users Financial Markets & Committee on Sustainability Assessment Information Users (COSA)* Financial Markets & EcoVadis* Information Users Financial Markets & oekom research AG* Information Users Financial Markets & Quantum Financial Planning LLC Information Users Financial Markets & Robecosam* Information Users Financial Markets & European Federation of Financial Information Users Analysts Societies (EFFAS)/ Society of Investment Professionals in Germany (DVFA) Financial Markets & Sustainalytics* Information Users Labor Labor Labor Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution AFL-CIO* Building and Wood Workers International* International Transport Workers Federation* EM Centre Bocconi University Business for Social Responsibility (BSR)* Civil Aviation Authority of New Zealand Civil Aviation Safety Authority (CASA)
152
Constituency
Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution
Organization
Forestry Solutions The Materials Project* Transport Research Board Transportation Security Administration (TSA) UK Green Building Council United Nations Global Compact* UN Water* United Nations Educational, Scientific and Cultural Organization, International Bureau of Education (UNESCO IBE)* United Nations Childrens Fund (UNICEF)* United Nations Environment Programme (UNEP)*
Constituency
Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution Mediating Institution
Organization
United Nations Environment Programme Finance Initiative (UNEP FI)* United States Department of Transportation (DOT) United States Environment Protection Agency (EPA) United States Federal Aviation Administration Office of Environment and Energy (FAA) University of Barcelona World Bank* World Energy Council* World Health Organization (WHO)* World Trade Organization (WTO)*
*Organizations with global reach
153
Annex 3 Categories and Aspects in the GRI G4 Guidelines

Category
Aspects
Economic
Economic Performance Market Presence Indirect Economic Impacts Procurement Practices
Environmental
Materials Energy Water Biodiversity Emissions Effluents and Waste Products and Services Compliance Transport Overall Supplier Environmental Assessment Environmental Grievance Mechanisms
Category
Sub- categories Aspects
Social
Labor Practices and Decent Work Employment Labor/Management relations Occupational Health and Safety Training and Education Diversity and Equal Opportunity Human Rights Investment Non-Discrimination Freedom of Association and Collective Bargaining Child labor Forced or Compulsory Labor Security Practices Society Local Communities Anti-Corruption Public Policy Anti-Competitive Behavior Compliance Supplier Assessment for Impacts on Society Grievance Mechanisms for Impacts on Society Product Responsibility Customer Health and Safety Product and Service Labeling Marketing Communications Customer Privacy Compliance
Equal Remuneration for Indigenous Rights Women and Men Assessment Supplier Assessment for Supplier Human Rights Labor Practices Assessment LaborPractices Grievance Mechanisms Human Rights Grievance Mechanisms
The word topic is used in the Guidelines to refer to any possible sustainability subject. The word Aspect is used in the Guidelines to refer to
the list of subjects covered by the Guidelines.
154
Acknowledgements
For their participation in the Advisory Committee Tamara Hardegger, Thomson Reuters Jayn Harding, ESG - FTSE Group Andrew Howard, Independent Julia Kochetygova, S&P DOW JONES INDICES Linda-Eling Lee, PhD , MSCI Rina Levy, Bloomberg Daniel Wild, PhD, RobecoSAM AG For their technical advice Carlota Garcia-Manas, EIRIS Bastian Buck, GRI Maaike Fleur, GRI For their contribution to the project Anne Spira, April Tissier, Daniele Spagnoli, Karlien van der Staak, Orsolya Molnar, Rebecca Dreyfus, Sharon Hagen, Susie Katus, Youri Lie For submitting inputs to this research
AFL-CIO Antwerp Port Authority Assicurazioni Generali S.p.A. BASF SE BHP Billiton BSR - Business for Social Responsibility Cecabank Committee on Sustainability Assessment (COSA) ConAgra Foods, Inc. Consolidated Contractors International Company (CCC) Curtin University Sustainability Policy Institute Dairy Australia Danish Fashion Institute Eco-Emballages EcoVadis Electronic Industry Citizenship Coalition (EICC) EM Centre First Peoples Worldwide Footprint Partners Forest Footprint Disclosure Project Forestry Solutions FSC Global Development Fundacin ONCE Galp Energia Global e-Sustainability Initiative AISBL Gold Fields Limited Greenview Grupo Antolin Hogeschool-Universiteit Brussel Innovation Center for U.S. Dairy Institute for Human Rights and Business International Council of Chemical Associations (ICCA) International Council on Mining and Metals (ICMM) International Organization for Standardization (IOS) International Petroleum Industry Environmental Conservation Association (IPIECA) Jia Hsin Co., Ltd. Keegan Resources Inc. Lypsso Network Munich Airport oekom research AG Plastic Disclosure Project Publish What You Pay Australia Quantum Financial Planning LLC Responsible Resources & Roots Engagement Retail Industry Leaders Association (RILA) Robecosam Roth Rural regional Pty Ltd Royal Dutch Shell Telefonica S.A. The Materials Project ThyssenKrupp AG UNICEF University of Barcelona Verbund AG Victorian Water Industry Association World Intellectual Capital/Assests Initiative (WICI) World Savings Banks Institute/European Savings Banks Group
Project supervision General Supervision Nelmara Arbex, GRI Asthildur Hjaltadottir, GRI Project Management Tamara Bergkamp, GRI Text Revision Fiona Lake Jack Boulter, GRI Layout Tuuli Sauren, INSPIRIT International Communications, The Sustainable Design and Promotion Group, Brussels, Belgium
GLobaL ReportiNg INitiatiVe

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Sustainability Topics for Sectors:

What do stakeholders want to know?

ABOUT GRIS RESEARCH AND DEVELOPMENT PUBLICATIONS

2. Methodology and Process

4. Project Contributors and Information Sources

5. Topics by Business Activity Group Annexes

Sustainability Topics for Sectors: What do stakeholders want to know?

Sustainability Topics for Sectors: What do stakeholders want to know?

Water Transportation - Water Transportation Water Utilities

Sustainability Topics for Sectors: What do stakeholders want to know?

Sustainability Topics for Sectors: What do stakeholders want to know?

2. Methodology and Process

2.1 Preparatory Phase

Establishment of the Project Advisory Committee

Creation of a Business Activity Group List

Identication of Relevant Sources of Information

Sustainability Topics for Sectors: What do stakeholders want to know?

Table 1. List of business activity groups

Sustainability Topics for Sectors: What do stakeholders want to know?

2.2 Information Gathering Phase

2.3 Information Analysis Phase

GRI Internal Desk Research

Example: Business Activity Group: Oil and Gas

Sustainability Topics for Sectors: What do stakeholders want to know?

a. Alignment with GRI Aspects.

Example: Business Activity Group: Oil and Gas

Topic Specification (if available)

EFFLUENTS AND WASTE

(1) No topic specification available.

Sustainability Topics for Sectors: What do stakeholders want to know?

b. Topics identified that are not covered by GRI Aspects.

Example: Business activity group: Banks, Diverse Financials and Insurance

Topic Specification (if available)

Business models Political accountability (1) No topic specification available

Long-term value creation and short-term value creation (1)

Sustainability Topics for Sectors: What do stakeholders want to know?

External contributions GRI Internal research Total

Table 3. Organizations included in the research per constituency and region

Global Africa Asia Europe North America Oceania Total

Sustainability Topics for Sectors: What do stakeholders want to know?

Africa Asia Europe Global North America Oceania

Figure 1. Organizations included in the research per region and constituency

oceania 7% north America 14%

mediating Business institutions 23%

Europe financial Global

civil society North America organiZation 14%

Table 4. Total number of proposed topics per constituency and source

Civil Society Institutions Financial Markets & Organization Information Users

External inputs GRI Internal research Total

195 777 972

293 497 790

675 2137 2812

Sustainability Topics for Sectors: What do stakeholders want to know?

Figure 2. Proposed topics per constituency

mediating institutions 17%

Civil Society Organizaton Financial Markets Labor

civil society organiZation 24,5%

financial markets 34,4%

Table 5. Number of topics identified by business activity groups

Sustainability Topics for Sectors: What do stakeholders want to know?

Business Activity Group

Sustainability Topics for Sectors: What do stakeholders want to know?

Sustainability Topics for Sectors: What do stakeholders want to know?