APPENDICES
3.9 3.10
Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of Indicators and other information in the report.
Explanation of the effect of any restatements of information provided in earlier reports, and the reasons for such restatement (e.g. mergers/ acquisitions, change of base years/periods, nature of business, measurement methods).
3.11
3.12 3.13
Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.
Table identifying the location of the Standard Disclosures in the report.
Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organisation and the assurance provider(s).
4 GOVERNANCE, COMMITMENT AND STAKEHOLDER PARTICIPATION 4.1 4.2 4.3
4.4 4.5
4.6 4.7
4.8
Governance structure of the organisation, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organisational oversight.
Indicate whether the chair of the highest governance body is also an executive officer (and, if so, their function within the organisation’s management and the reasons for this arrangement).
For organisations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members.
Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.
Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organisation’s performance (including social and environmental performance).
Processes in place for the highest governance body to ensure conflicts of interest are avoided.
Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organisation’s strategy on economic, environmental, and social topics.
Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation.
4.9
Procedures of the highest governance body for overseeing the organisation’s identification and management of economic, environmental and social performance, including relevant risks and opportunities, and adherence to or compliance with internationally agreed standards, codes of conduct, and principles.
4.10 4.11 4.12
4.13
Processes for evaluating the highest governance body’s own performance, particularly with respect to economic, environmental and social performance.
Explanation of whether and how the precautionary approach or principle is addressed by the organisation.
Externally developed economic, environmental and social charters, principles, or other initiatives to which the organisation subscribes or endorses.
Memberships in associations (such as industry associations) and/or national/ international organisations in which the company: • Has positions in governance bodies • Participates in projects or committees • Provides substantive funding beyond routine membership dues • Views membership as strategic
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