GRI Content Index

GRI 101 Foundation 2016

GRI 102: General Disclosures 2016

102-1

Name of the organization

8

102-2

Activities, brands, products, and services

10, 11, 12,

13, 15, 16, 117

102-3

Location of headquarters

8, 54, 55

102-4

Location of operations

10, 11, 12, 13, 15, 16, 54, 55

102-5

Ownership and legal form

8

102-6

Markets served

10, 11, 12, 13, 15, 16, 54, 55, 117

9

102-7

Scale of the organization

10, 11, 12, 13, 15, 16, 24, 54, 55

9

102-8

Information on employees and other workers

16, 19, 93

102-9

Supply chain

59

12

102-10

Significant changes to the organization and its supply chain

6, 19, 24, 52, 59

9,12

102-11

Precautionary Principle or approach

65

7

102-12

External initiatives

48

17

102-13

Membership of associations

49

17

102-14

Statement from senior decision-maker

6, 24

102-15

Key impacts, risks, and opportunities

6, 19, 24, 46, 52, 55

9

102-16

Values, principles, standards, and norms of behavior

4, 19, 41

5,10

102-17

Mechanisms for advice and concerns about ethics

41, 42

5,10

102-18

Governance structure

26

16

102-19

Delegating authority

30, 130

102-20

Executive-level responsibility for economic, environmental, and social topics

27, 30, 31, 34

102-21

Consulting stakeholders on economic, environmental, and social topics

26, 28, 30, 32, 34, 79, 141

102-22

Composition of the highest governance body and its committees

26, 28

102-23

Chair of the highest governance body

28

102-24

Nominating and selecting the highest governance body

28

102-25

Conflicts of interest

128

102-26

Role of highest governance body in setting purpose, values, and strategy

28, 34, 128

102-27

Collective knowledge of highest governance body

28, 32, 39, 128

102-28

Evaluating the highest governance body’s performance

32, 128

102-29

Identifying and managing economic, environmental, and social impacts

28, 31, 34, 39, 64

7

102-30

Effectiveness of risk management processes

128

102-31

Review of economic, environmental, and social topics

31, 34

102-32

Highest governance body’s role in sustainability reporting

27

102-33

Communicating critical concerns

41, 42, 128

102-34

Nature and total number of critical concerns

27, 65, 128

102-35

Remuneration policies

128

102-36

Process for determining remuneration

128

102-37

Stakeholders’ involvement in remuneration

128

102-38

Annual total compensation ratio

Confidentiality constraints

Due to legal obligations

102-39

Percentage increase in annual total compensation ratio

Confidentiality constraints

Due to legal obligations

102-40

List of stakeholder groups

36, 43

17

102-41

Collective bargaining agreements

43

17

102-42

Identifying and selecting stakeholders

36, 39, 141

17

102-43

Approach to stakeholder engagement

36, 39, 41, 42, 43, 117, 141

17

102-44

Key topics and concerns raised

6, 43, 46, 117, 141

102-45

Entities included in the consolidated financial statements

39

102-46

Defining report content and topic Boundaries

36, 39

102-47

List of material topics

 36, 39

102-48

Restatements of information

39, 82

102-49

Changes in reporting

36, 39

102-50

Reporting period

2, 36, 39

102-51

Date of most recent report

39, 153

102-52

Reporting cycle

39, 153

102-53

Contact point for questions regarding the report

39, 157

102-54

Claims of reporting in accordance with the GRI Standards

2, 36, 39

102-55

GRI content index

142

102-56

External assurance

2, 36, 39, 142

GRI 103: Management Apprach 2016

103-1

Explanation of the material topic and its Boundary

52, 58, 118

103-2

The management approach and its components

55, 58, 118

103-3

Evaluation of the management approach

52, 55, 58, 118

GRI 201: Economic Performance 2016

201-1

Direct economic value generated and distributed

118, 128

8,7

201-2

Financial implications and other risks and

opportunities due to climate change

128

201-3

Defined benefit plan obligations and other retirement plans

Confidetiality constraints

Due to legal obligations

201-4

Financial assistance received from government

128

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

102

103-2

The management approach and its components

102

103-3

Evaluation of the management approach

102

GRI 202: Market Presence 2016

202-1

Ratios of standard entry level wage by gender compared to local minimum wage

102

13

202-2

Proportion of senior management hired from the local community

102

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

58

103-2

The management approach and its components

58

103-3

Evaluation of the management approach

58

GRI 203: Indirect Economic Impacts 2016

203-1

Infrastructure investments and services supported

58

8

203-2

Significant indirect economic impacts

58

8

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

59

103-2

The management approach and its components

59

103-3

Evaluation of the management approach

59

GRI 204: Procurement Practices 2016

204-1

Proportion of spending on local suppliers

60

12

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

61

103-2

The management approach and its components

61

103-3

Evaluation of the management approach

61

GRI 205: Anti-Corruption 2016

205-1

Operations assessed for risks related to corruption

61

10

16

205-2

Communication and training about anti-

corruption policies and procedures

61

10

6

205-3

Confirmed incidents of corruption and actions taken

61

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

118

103-2

The management approach and its components

118

103-3

Evaluation of the management approach

118

GRI 206: Anti-Competitive Behavior 2016

206-1

Legal actions for anti-competitive behavior. Anti-trust. And monopoly practices

118

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

128

103-2

The management approach and its components

128

103-3

Evaluation of the management approach

128

GRI 301: Materials 2016

301-1

Materials used by weight or volume

128

301-2

Recycled input materials used

128

7

301-3

Reclaimed products and their packaging materials

128

7

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

66

103-2

The management approach and its components

66

103-3

Evaluation of the management approach

66

GRI 302: Energy 2016

302-1

Energy consumption within the organization

66

302-2

Energy consumption outside of the organization

66

302-3

Energy intensity

67

302-4

Reduction of energy consumption

68

302-5

Reductions in energy requirements of products and services

Not applicable

Due to product specifics

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

69

103-2

The management approach and its components

69

103-3

Evaluation of the management approach

69

GRI 303: Water 2016

303-1

Water withdrawal by source

69

303-2

Water sources significantly affected by withdrawal of water

69

6

303-3

Water recycled and reused

69

6

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

72

103-2

The management approach and its components

72

103-3

Evaluation of the management approach

72

GRI 304: Biodiversity 2016

304-1

Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

72

14,15

304-2

Significant impacts of activities, products, and services on biodiversity

72

304-3

Habitats protected or restored

72

14,15

304-4

IUCN Red List species and national conservation list species with habitats in areas affected by operations

72

14,15

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

79

103-2

The management approach and its components

79

103-3

Evaluation of the management approach

79, 82

GRI 305: Emissions 2016

305-1

Direct (Scope 1) GHG emissions

80

305-2

Energy indirect (Scope 2) GHG emissions

Information unavailable

Information not compiled due to specifics in RoK Legislation, but planned to be complied in the future

305-3

Other indirect (Scope 3) GHG emissions

Information unavailable

Information not compiled due to specifics in RoK Legislation, but planned to be complied in the future

305-4

GHG emissions intensity

80

305-5

Reduction of GHG emissions

80

305-6

Emissions of ozone-depleting substances (ODS)

80

305-7

Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

82

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

76, 85

103-2

The management approach and its components

76, 85

103-3

Evaluation of the management approach

76, 85

GRI 306: Effluents and Waste 2016

306-1

Water discharge by quality and destination

85, 86

306-2

Waste by type and disposal method

85

12

306-3

Significant spills

76

306-4

Transport of hazardous waste

86

306-5

Water bodies affected by water discharges and/or runoff

72, 86

14

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

90

103-2

The management approach and its components

90

103-3

Evaluation of the management approach

90

GRI 307: Environmental Compliance 2016

307-1

Non-compliance with environmental laws and regulations

90

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

91

103-2

The management approach and its components

91

103-3

Evaluation of the management approach

91

GRI 308: Supplier Environmental Assessment 2016

308-1

New suppliers that were screened using environmental criteria

91

17

308-2

Negative environmental impacts in the supply chain and actions taken

91

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

93

103-2

The management approach and its components

93

103-3

Evaluation of the management approach

93

GRI 401: Employment 2016

401-1

New employee hires and employee turnover

94, 95

8

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

95

8

401-3

Parental leave

95

8,5

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

95

103-2

The management approach and its components

95

103-3

Evaluation of the management approach

95

GRI 402: Labor / Management relations 2016

402-1

Minimum notice periods regarding operational changes

95

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

107

103-2

The management approach and its components

107

103-3

Evaluation of the management approach

107

GRI 403: Occupational Health and Safety 2016

403-1

Workers representation in formal joint management–worker health and safety committees

107

3,11

403-2

Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities

111

3,11

403-3

Workers with high incidence or high risk of diseases related to their occupation

109

403-4

Health and safety topics covered in formal agreements with trade unions

109

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

111

103-2

The management approach and its components

98, 101

103-3

Evaluation of the management approach

98, 101

GRI 404: Training and Education 2016

404-1

Average hours of training per year per employee

98, 101

4

404-2

Programs for upgrading employee skills and transition assistance programs

100

4

404-3

Percentage of employees receiving regular performance and career development reviews

101

4

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

102

103-2

The management approach and its components

102

103-3

Evaluation of the management approach

102

GRI 405: Diversity and Equal Opportunity 2016

405-1

Diversity of governance bodies and employees

102

10

405-2

Ratio of basic salary and remuneration of women to men

102

10

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

61, 96

103-2

The management approach and its components

61, 96

103-3

Evaluation of the management approach

61, 96

GRI 406: Non-Discrimination 2016

406-1

Incidents of discrimination and corrective actions taken

61, 96

4,1

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

96

103-2

The management approach and its components

96

103-3

Evaluation of the management approach

96

GRI 407: Freedom of Association and Collective Bargaining 2016

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

96

3

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

96

103-2

The management approach and its components

96

103-3

Evaluation of the management approach

96

GRI 408: Child Labor 2016

408-1

Operations and suppliers at significant risk for incidents of child labor

96

4

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

61

103-2

The management approach and its components

61

103-3

Evaluation of the management approach

61

GRI 409: Forced or Compulsory Labor 2016

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

61

4

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

61

103-2

The management approach and its components

61

103-3

Evaluation of the management approach

61

GRI 410: Security Practices 2016

410-1

Security personnel trained in human rights policies or procedures

61

16

GRI 411: Rights of Indigenous Peoples 2016

411-1

Incidents of violations involving rights or indigenous peoples

Not applicable

Due to RoK legislation, not material topic

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

61

103-2

The management approach and its components

61

103-3

Evaluation of the management approach

61

GRI 412: Human Rights Assessment 2016

412-1

Operations that have been subject to human rights reviews or impact assessments

61

16

412-2

Employee training on human rights policies or procedures

61

16

412-3

Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

61

16

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

105

103-2

The management approach and its components

105

103-3

Evaluation of the management approach

105

GRI 413: Local Communities 2016

413-1

Operations with local community engagement, impact assessments, and development programs

105

413-2

Operations with significant actual and potential negative impacts on local communities

105

GRI 414: Supplier Social Assessment 2016

414-1

New suppliers that were screened using social criteria

Not applicable

Due to internal rules and procedures

414-2

Negative social impacts in the supply chain and actions taken

Not applicable

Due to internal rules and procedures

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

-

103-2

The management approach and its components

-

103-3

Evaluation of the management approach

-

GRI 415: Public Policy 2016

415-1

Political contributions

Not applicable

Due to internal rules and procedures

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

115

103-2

The management approach and its components

115

103-3

Evaluation of the management approach

115

GRI 416: Customer Health and Safety 2016

416-1

Assessment of the health and safety impacts of product and service categories

115

416-2

Incidents of non-compliance concerning the health and safety impacts of products and services

115

3

GRI 417: Marketing and Labeling 2016

417-1

Requirements for product and service information and labeling

Not applicable

Due to product nature and specifics

417-2

Incidents of non-compliance concerning product and service information and labeling

Not applicable

Due to product nature and specifics

417-3

Incidents of non-compliance concerning marketing communications

Not applicable

Due to product nature an specifics

GRI 418: Customer Privacy 2016

418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

Not applicable

Due to product nature

GRI 103: Management Approach 2016

103-1

Explanation of the material topic and its Boundary

118

103-2

The management approach and its components

118

103-3

Evaluation of the management approach

118

GRI 419: Socioeconomic Compliance 2016

419-1

Non-compliance with laws and regulations in the social and economic area

136

GRI G4 Sector Disclosures: Oil and Gas

OG1

Volume and type of estimated proved reserves and production

53

OG2

Total amount invested in renewable energy

126

7,9,13

OG3

Total amount of renewable energy generated by source

126

OG4

Number and percentage of significant operating sites in which biodiversity risk has been assessed and monitored

72, 75

14,15

OG5

Volume and disposal of formation or produced water

86

OG6

Volume of flared and vented hydrocarbon

80

OG7

Amount of drilling waste and strategies for treatment and disposal

86

OG8

Benzene, lead and sulfur content in fuels

87

OG9

Operations where indigenous communities are present or affected by activities and where specific engagement strategies are in place

65

OG10

Number and description of significant disputes with local communities and indigenous peoples

65

OG11

Number of sites that have been decommissioned and sites that are in the process of being decommissioned

Not applicable

Not material topic in the reporting period

OG12

Operations where involuntary resettlement took place, the number of households resettled in each and how their livelihoods were affected in the process

65

OG13

Number of process safety events, by business activity

113

3,11

OG14

Volume of biofuels produces and purchased meeting sustainability criteria

Not applicable

Not produced