The company reports on how it complies with nationally and internationally recognised standards relating to employee rights as well as on how it fosters staff involvement in the company and in sustainability management, what goals it has set itself in this regard, what results it has achieved thus far and where it sees risks.
The company discloses in what way it has implemented national and international processes and what goals it has for the promotion of equal opportunities and diversity, occupational health and safety, participation rights, the integration of migrants and people with disabilities, fair pay as well as a work-life balance and how it will achieve these.
The company discloses what goals it has set and what measures it has taken to promote the employability of all employees, i.e. the ability of all employees to participate in the working and professional world, and in view of adapting to demographic change, and where risks are seen.
Key Performance Indicator GRI SRS-403-9: Work-related injuries
The reporting organization shall report the following information:
a. For all employees:
i. The number and rate of fatalities as a result of work-related injury;
ii. The number and rate of high-consequence work-related injuries (excluding fatalities);
iii. The number and rate of recordable work-related injuries;
iv. The main types of work-related injury;
v. The number of hours worked.
b. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
i. The number and rate of fatalities as a result of work-related injury;
ii. The number and rate of high-consequence work-related injuries (excluding fatalities);
iii. The number and rate of recordable work-related injuries;
iv. The main types of work-related injury;
v. The number of hours worked.
You will find the remaining numbers c-g of the indicator SRS 403-9 in the GRI standard and may additionally report them here.
Key Performance Indicator GRI SRS-403-10: Work-related ill health
The reporting organization shall report the following information:
a. For all employees:
i. The number of fatalities as a result of work-related ill health;
ii. The number of cases of recordable work-related ill health;
iii. The main types of work-related ill health.
b. For all workers who are not employees but whose work and/or workplace is controlled by the organization:
i. The number of fatalities as a result of work-related ill health;
ii. The number of cases of recordable work-related ill health;
iii. The main types of work-related ill health.
You will find the remaining numbers c-e of the indicator SRS 403-10 in the GRI standard and may additionally report them here.
Key Performance Indicator GRI SRS-403-4: Worker participation on occupational health and safety
The reporting organization shall report the following information for employees and for workers who are not employees but whose work and/or workplace is controlled by the organization:
a. A description of the processes for worker participation and consultation in the development, implementation, and evaluation of the occupational health and safety management system, and for providing access to and communicating relevant information on occupational health and safety to workers.
b. Where formal joint management–worker health and safety committees exist, a description of their responsibilities, meeting frequency, decision-making authority, and whether and, if so, why any workers are not represented by these committees.
Key Performance Indicator GRI SRS-404-1: Average hours of training
The reporting organization shall report the following information:
a. Average hours of training that the organization’s employees have undertaken during the reporting period, by:
i. gender;
ii. employee category.
Key Performance Indicator GRI SRS-405-1: Diversity
The reporting organization shall report the following information:
a. Percentage of individuals within the organization’s governance bodies in each of the following diversity categories:
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;
iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).
b. Percentage of employees per employee category in each of the following diversity categories:
i. Gender;
ii. Age group: under 30 years old, 30-50 years old, over 50 years old;
iii. Other indicators of diversity where relevant (such as minority or vulnerable groups).
Key Performance Indicator GRI SRS-406-1: Incidents of discrimination
The reporting organization shall report the following information:
a. Total number of incidents of discrimination during the reporting period.
b. Status of the incidents and actions taken with reference to the following:
i. Incident reviewed by the organization;
ii. Remediation plans being implemented;
iii. Remediation plans that have been implemented, with results reviewed through routine internal management review processes;
iv. Incident no longer subject to action.
The company discloses what measures it takes, strategies it pursues and targets it sets for itself and for the supply chain for ensuring that human rights are respected globally and that forced and child labour as well as all forms of exploitation are prevented. Information should also be provided on the results of the measures and on any relevant risks.
Using the Sustainability Code Declaration of Conformity in the sense of the „NAP Business and Human Rights“
1. Human rights policy statement
a. ) State whether your company has its own corporate guidelines for upholding human rights and whether they also encompass the ILO’s core labour standards.
b. ) Has the company management approved the policy statement?
c. ) Describe your company’s internal and external communication on the topic of human rights.
d. ) At which level is responsibility for human rights concerns enshrined? (CSR-RUG checklist 1b)
e. ) Define the reach that your guidelines have (which sites, including subsidiaries etc.).
2. Procedures for the identification of actual or potential adverse impact on human rights
a. ) State whether and how your company analyses human rights risks (caused by your business activities, your business relations, your products and services, at its sites, due to political parameters) (criterion 17, checklist aspect 4).
b. ) Are especially vulnerable groups of people incorporated into the risk assessment?
c. ) What is your company’s assessment of the human rights risks and its ability to counter these itself?
d. ) How are human rights risks incorporated into your company’s risk management?
3. Measures to review effectiveness / Element: grievance mechanism
a. ) Is there training for employees in the area of human rights?
b. ) State whether and how the upholding of human rights is checked.
c. ) Describe any internal grievance mechanisms and clearly assigned responsibilities within the company or explain how access to external grievance mechanisms is ensured.
d. ) Do whistle-blowing mechanisms also apply to suppliers?
4. Human rights due diligence obligations in the value chain
a. ) Is there a suppliers’ code of conduct that comprises the four ILO core labour standards?
b. ) State whether and how a check is performed for human rights risks prior to entering into a business partnership.
c. ) Are suppliers given training on human rights?
d. ) What processes does your company use to guarantee that its suppliers uphold human rights?
e. ) Do you implement measures (jointly with suppliers) in the event of a conflict or do you work with other stakeholders? If so, which ones?
f. ) What redress policies are there? Report on incidents in the reporting period.
Key Performance Indicator GRI SRS-412-3: Investment agreements subject to human rights screenings
The reporting organization shall report the following information:
a. Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening.
b. The definition used for ‘significant investment agreements’.
Key Performance Indicator GRI SRS-412-1: Operations subject to human rights reviews
The reporting organization shall report the following information:
a. Total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments, by country.
Key Performance Indicator GRI SRS-414-1: New suppliers subject to social screening
The reporting organization shall report the following information:
a. Percentage of new suppliers that were screened using social criteria.
Key Performance Indicator GRI SRS-414-2: Social impacts in the supply chain
The reporting organization shall report the following information:
a. Number of suppliers assessed for social impacts.
b. Number of suppliers identified as having significant actual and potential negative social impacts.
c. Significant actual and potential negative social impacts identified in the supply chain.
d. Percentage of suppliers identified as having significant actual and potential negative social impacts with which improvements were agreed upon as a result of assessment.
e. Percentage of suppliers identified as having significant actual and potential negative social impacts with which relationships were terminated as a result of assessment, and why.
The company discloses how it contributes to corporate citizenship in the regions in which it conducts its core business activities.
Key Performance Indicator GRI SRS-201-1: Direct economic value generated and distributed
The reporting organization shall report the following information:
a. Direct economic value generated and distributed (EVG&D) on an accruals basis, including the basic components for the organization’s global operations as listed below. If data are presented on a cash basis, report the justification for this decision in addition to reporting the following basic components:
i. Direct economic value generated: revenues;
ii. Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments;
iii. Economic value retained: ‘direct economic value generated’ less ‘economic value distributed’.
b. Where significant, report EVG&D separately at country, regional, or market levels, and the criteria used for defining significance.
All significant input relating to legislative procedures, all entries in lobby lists, all significant payments of membership fees, all contributions to governments as well as all donations to political parties and politicians should be disclosed by country in a differentiated way.
Key Performance Indicator GRI SRS-415-1: Political contributions
The reporting organization shall report the following information:
a. Total monetary value of financial and in-kind political contributions made directly and indirectly by the organization by country and recipient/beneficiary.
b. If applicable, how the monetary value of in-kind contributions was estimated.
The company discloses which measures, standards, systems and processes are in place to prevent unlawful conduct and, in particular, corruption, how they are verified, which results have been achieved to date and where it sees there to be risks. The company depicts how corruption and other contraventions in the company are prevented and exposed and what sanctions are imposed.
Key Performance Indicator GRI SRS-205-1: Operations assesed for risks related to corruption
The reporting organization shall report the following information:
a. Total number and percentage of operations assessed for risks related to corruption.
b. Significant risks related to corruption identified through the risk assessment.
Key Performance Indicator GRI SRS-205-3: Incidents of corruption
The reporting organization shall report the following information:
a. Total number and nature of confirmed incidents of corruption.
b. Total number of confirmed incidents in which employees were dismissed or disciplined for corruption.
c. Total number of confirmed incidents when contracts with business partners were terminated or not renewed due to violations related to corruption.
d. Public legal cases regarding corruption brought against the organization or its employees during the reporting period and the outcomes of such cases.
Key Performance Indicator GRI SRS-419-1: Non-compliance with laws and regulations
The reporting organization shall report the following information:
a. Significant fines and non-monetary sanctions for non-compliance with laws and/or regulations in the social and economic area in terms of:
i. total monetary value of significant fines;
ii. total number of non-monetary sanctions;
iii. cases brought through dispute resolution mechanisms.
b. If the organization has not identified any non-compliance with laws and/or regulations, a brief statement of this fact is sufficient.
c. The context against which significant fines and non-monetary sanctions were incurred.