Sustainability

GRI Standards Content Index

General Disclosures

GRI 102: General Disclosures
1. Organizational profile
Description Reference page title
102-1 Name of the organization CRCorporate Profile (p. 42)
102-2 Activities, brands, products, and services CRMiraca Group Value Creation (pp. 15-16)
102-3 Location of headquarters CRCorporate Profile (p. 42)
102-4 Location of operations CRMessages from Representatives of Miraca Group Companies (pp. 39-40)
102-5 Ownership and legal form CRCorporate Profile (p. 42)
102-6 Markets served ARSegment Overview (pp. 28-33)
102-7 Scale of the organization CRCorporate Profile (p. 42)
AROverview of the Miraca Group’s Businesses (pp. 10-11)
102-8 Information on employees and other workers WebESG Performance Data
102-9 Supply chain CRMiraca Group Value Chain (pp. 17-18)
102-10 Significant changes to the organization and its supply chain There are no significant changes to report
102-11 Precautionary Principle or approach CRRisk management (p. 38)
2. Strategy
Description Reference page title
102-14 Statement from senior decision-maker CRMessage from Our Top Management (p. 3)
3. Ethics and integrity
Description Reference page title
102-16 Values, principles, standards, and norms of behavior CRManagement Philosophy (p. 1)
102-17 Mechanisms for advice and concerns about ethics CRCompliance (p. 37)
4. Governance
Description Reference page title
102-18 Governance structure CRStrong corporate governance (pp. 35-36)
102-19 Delegating authority CRMiraca Group Value Chain (pp. 17-18)
102-20 Executive-level responsibility for economic, environmental, and social topics CRMiraca Group Value Chain (pp. 17-18)
Third-Party Opinion (p. 41)
102-22 Composition of the highest governance body and its committees CRStrong corporate governance (pp. 35-36)
102-23 Chair of the highest governance body CRStrong corporate governance (pp. 35-36)
Directors & Officers (p. 42)
102-24 Nominating and selecting the highest governance body CRStrong corporate governance (pp. 35-36)
102-25 Conflicts of interest CRCompliance (p. 37)
102-26 Role of highest governance body in setting purpose, values, and strategy CRMiraca Group Value Chain (pp. 17-18)
102-27 Collective knowledge of highest governance body CRFostering a CSR mindset (p. 28)
102-28 Evaluating the highest governance body’s performance GRBoard Effectiveness Reviews (p. 2)
102-29 Identifying and managing economic, environmental, and social impacts CRMateriality (pp. 19-20)
102-30 Effectiveness of risk management processes CRRisk management (p. 38)
102-32 Highest governance body’s role in sustainability reporting CRMateriality (pp. 19-20)
102-33 Communicating critical concerns CRRisk management (p. 38)
102-35 Remuneration policies CRStrong corporate governance (p. 36)
FRExecutive Compensation (p. 39)
WebESG Performance Data
102-36 Process for determining remuneration CRStrong corporate governance (p. 36)
102-37 Stakeholders’ involvement in remuneration There is no stakeholder’s involvement
5. Stakeholder engagement
Description Reference page title
102-40 List of stakeholder groups CRMiraca Group Value Chain (pp. 17-18)
102-41 Collective bargaining agreements WebESG Performance Data
102-42 Identifying and selecting stakeholders CRMiraca Group Value Chain (pp. 17-18)
102-44 Key topics and concerns raised CRMateriality (pp. 19-20)
6. Reporting practice
Description Reference page title
102-45 Entities included in the consolidated financial statements AROverview of the Miraca Group’s Businesses (pp. 10-11)
102-46 Defining report content and topic boundaries CREditorial Policy / Organizational Scope (p. 2)
102-47 List of material topics CRMateriality (pp. 19-20)
102-48 Restatements of information First disclosure as a Group
102-49 Changes in reporting First disclosure as a Group
102-50 Reporting period CRPeriod Covered (p. 2)
102-51 Date of most recent report First disclosure as a Group
102-52 Reporting cycle Once a year
102-53 Contact point for questions regarding the report CRContact (back cover)
102-54 Claims of reporting in accordance with the GRI Standards This table
102-55 GRI content index This table

Management Approach

GRI 103: Management Approach
Description Reference page title
103-1 Explanation of the material topic and its Boundary (For each material topic, the reporting organization shall report the following information) CRMateriality (pp. 19-20)

Economic

GRI 201: Economic Performance
Description Reference page title
201-1 Direct economic value generated and distributed WebInvestor Relations
201-3 Defined benefit plan obligations and other retirement plans FRRetirement benefits and plans (p. 69)
201-4 Financial assistance received from government FRStock data: Number of shares, classified by type of shareholders (p. 25)
GRI 204: Procurement Practices
Description Reference page title
204-1 Proportion of spending on local suppliers CRPartnership with diverse communities (p. 34)
GRI 205: Anti-corruption
Description Reference page title
205-2 Communication and training about anti-corruption policies and procedures CRCompliance (p. 37)
205-3 Confirmed incidents of corruption and actions taken There are no confirmed incidents of corruption
GRI 206: Anti-competitive Behavior
Description Reference page title
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices There are no anti-competitive behavior, anti-trust, or monopoly practices

Environmental

GRI 301: Materials
Description Reference page title
301-1 Materials used by weight or volume CREnvironmentally responsible operations (pp. 30-31)
GRI 302: Energy
Description Reference page title
302-1 Energy consumption within the organization CREnvironmentally responsible operations (pp. 30-31)
WebESG Performance Data
302-2 Energy consumption outside of the organization CREnvironmentally responsible operations (pp. 30-31)
WebESG Performance Data
302-3 Energy intensity WebESG Performance Data
302-4 Reduction of energy consumption WebESG Performance Data
GRI 303: Water
Description Reference page title
303-1 Water withdrawal by source CREnvironmentally responsible operations (p. 31)
303-2 Water sources significantly affected by withdrawal of water There are no significantly affected sources because we withdraw water from public or private water facilities
GRI 304: Biodiversity
Description Reference page title
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas We have no operational sites in such areas
304-2 Significant impacts of activities, products, and services on biodiversity There are no significant impacts on biodiversity
304-3 Habitats protected or restored CRSocial health and well-being (p. 32)
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations No such species have been identified
GRI 305: Emissions
Description Reference page title
305-1 Direct (Scope 1) GHG emissions CREnvironmentally responsible operations (pp. 30-31)
WebESG Performance Data
305-2 Energy indirect (Scope 2) GHG emissions CREnvironmentally responsible operations (pp. 30-31)
WebESG Performance Data
305-3 Other indirect (Scope 3) GHG emissions CREnvironmentally responsible operations (pp. 30-31)
305-4 GHG emissions intensity WebESG Performance Data
305-5 Reduction of GHG emissions WebESG Performance Data
305-6 Emissions of ozone-depleting substances (ODS) There are no emissions of relevant substances
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions WebESG Performance Data
GRI 306: Effluents and Waste
Description Reference page title
306-1 Water discharge by quality and destination CREnvironmentally responsible operations (pp. 30-31)
WebESG Performance Data
306-2 Waste by type and disposal method CREnvironmentally responsible operations (pp. 30-31)
WebESG Performance Data
306-3 Significant spills There are no incidents of significant spills
306-4 Transport of hazardous waste WebESG Performance Data
306-5 Water bodies affected by water discharges and / or runoff There are no water bodies affected
GRI 307: Environmental Compliance
Description Reference page title
307-1 Non-compliance with environmental laws and regulations There are no incidents of non-compliance

Social

GRI 401: Employment
Description Reference page title
401-1 New employee hires and employee turnover WebESG Performance Data
401-3 Parental leave WebESG Performance Data
GRI 403: Occupational Health and Safety
Description Reference page title
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities WebESG Performance Data
GRI 404: Training and Education
Description Reference page title
404-2 Programs for upgrading employee skills and transition assistance programs CREmployees development (p. 28)
GRI 405: Diversity and Equal Opportunity
Description Reference page title
405-1 Diversity of governance bodies and employees CRComfortable working environment (p. 27)
WebESG Performance Data
GRI 406: Non-discrimination
Description Reference page title
406-1 Incidents of discrimination and corrective actions taken There are no incidents of discrimination
GRI 407: Freedom of Association and Collective Bargaining
Description Reference page title
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk There are no operations or suppliers in which such right may be at risk
GRI 408: Child Labor
Description Reference page title
408-1 Operations and suppliers at significant risk for incidents of child labor There is no child labor in our operations or suppliers
GRI 409: Forced or Compulsory Labor
Description Reference page title
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor There is no forced or compulsory labor in our operations or suppliers
GRI 411: Rights of Indigenous Peoples
Description Reference page title
411-1 Incidents of violations involving rights of indigenous peoples There are no incidents of violations
GRI 416: Customer Health and Safety
Description Reference page title
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services There are no incidents of non-compliance
GRI 417: Marketing and Labeling
Description Reference page title
417-1 Requirements for product and service information and labeling CRAppropriate disclosure of product / service information (p. 24)
417-2 Incidents of non-compliance concerning product and service information and labeling There are no incidents of non-compliance
417-3 Incidents of non-compliance concerning marketing communications There are no incidents of non-compliance
GRI 418: Customer Privacy
Description Reference page title
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data We received no substantiated complaints
GRI 419: Socioeconomic Compliance
Description Reference page title
419-1 Non-compliance with laws and regulations in the social and economic area There are no incidents of non-compliance