Preparing for the ESG Risk Rating Annual Update

Agricultural Machinery

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.2.1.3 Conflict Minerals Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation	S.2.1.3.1 Conflict Minerals Programmes
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Agriculture

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Affiliation to International Cocoa Organization (ICCO), Roundtable on Responsible Cacao membership, Other relevant memberships	E.2.1.5 Food & Beverage Sustainability Initiatives
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Animal Welfare Compliance Monitoring Report	G.1.4.4.1 Animal Welfare Programme
Animal Welfare Policy	G.1.4.4 Animal Welfare Policy G.1.4.4.1 Animal Welfare Programme
Annual gross SOx emissions (in metric tons) for the baseline year and annual revenue (in million USD).	E.1.13 SOx Intensity
Annual Report to the Voluntary Principles Initiative	S.4.2.1.2 Human Rights Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes E.1.2.10 Deforestation Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Forests Report	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Citizenship Report	E.2.1.3 Sustainable Agriculture Programmes E.2.1.6 Green Outsourced Logistics Programmes
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	E.1.2.9 Deforestation Policy G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Deforestation Policy	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Deforestation Programme Reports (such as timber, palm oil, soy)	E.1.2.10 Deforestation Programme E.2.1.3 Sustainable Agriculture Programmes
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy
Document describing company's Animal Welfare programme	G.1.4.4 Animal Welfare Policy
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Deforestation Due Diligence (Own Operations & Third Party Suppliers)	E.1.2.9 Deforestation Policy
Document describing company's Deforestation Programme	E.1.2.10 Deforestation Programme
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Human Rights Programmes	S.4.2.1.2 Human Rights Programme
Document describing company's labels or products and revenues that are Fair Trade certified	S.2.2.4 Fair Trade Products
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's revenue data for Organic Labelled Products sales	E.3.1.8 Organic Products
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainable Agriculture programmes	E.2.1.3 Sustainable Agriculture Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
External Deforestation Certifications	E.1.2.10 Deforestation Programme
Forestry Policy	E.1.2.9 Deforestation Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Global Food Safety Initiative membership	E.2.1.5 Food & Beverage Sustainability Initiatives
GMO Policy	E.3.1.9 GMO Policy
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Sustainable Food Charter	E.2.1.3 Sustainable Agriculture Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
Incident Investigation Mechanisms	E.1.2.10 Deforestation Programme
Integrated Farm Assurance (IFA)	E.2.1.2 Supplier Environmental Certifications
Internal/External Deforestation Audits	E.1.2.10 Deforestation Programme
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
Modern Slavery Statement	S.4.2.1.2 Human Rights Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Organic Trade Association (OTA) membership	E.2.1.5 Food & Beverage Sustainability Initiatives
Palm Oil Policy	E.1.2.9 Deforestation Policy
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Product Health & Safety Policy	E.3.1.9 GMO Policy
Product Safety & Quality Policy	E.3.1.9 GMO Policy
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
Raw Materials Sourcing Standard	E.1.2.9 Deforestation Policy
Relevant membership e.g: Round Table on Responsible Soy Association (RTRS)	E.1.2.10 Deforestation Programme E.2.1.2 Supplier Environmental Certifications E.2.1.5 Food & Beverage Sustainability Initiatives
Relevant membership e.g: Roundtable on Sustainable Palm Oil (RSPO)	E.1.2.10 Deforestation Programme E.2.1.2 Supplier Environmental Certifications E.2.1.5 Food & Beverage Sustainability Initiatives
Relevant membership e.g: The Consumer Goods Forum (TCGF)	E.1.2.10 Deforestation Programme
Relevant membership e.g:The Consumer Goods Forum (TCGF), Organic Trade Association (OTA), The International Cocoa Organization (ICCO), SAI Platform	E.2.1.5 Food & Beverage Sustainability Initiatives
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Sourcing Policy	E.1.2.9 Deforestation Policy
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy E.2.1.1 Supplier Environmental Programmes S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Supply Chain Report	E.2.1.3 Sustainable Agriculture Programmes E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Sustainability/ESG/CSR Policy	E.3.1.9 GMO Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Agriculture Report	E.2.1.3 Sustainable Agriculture Programmes
Sustainable Development Report	E.2.1.1 Supplier Environmental Programmes
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
Sustainable Sourcing Policy	E.2.1.1 Supplier Environmental Programmes
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Traceability Protocol	E.1.2.9 Deforestation Policy
Universal Registration Document	E.2.1.6 Green Outsourced Logistics Programmes
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
Wood Policy	E.1.2.9 Deforestation Policy

Air Freight and Logistics

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Citizenship Report	E.2.1.6 Green Outsourced Logistics Programmes
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supply Chain Report	E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Universal Registration Document	E.2.1.6 Green Outsourced Logistics Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Airlines

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.9 Carbon Intensity
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Average Service Delays	S.3.1.8 Service Delays
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Sustainability Disclosure Standards	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Airports

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Noise Impact Management initiatives	S.4.2.15 Noise Management
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Noise-Related Incident Hotlines or Complaint Mechanisms	S.4.2.15 Noise Management
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.3.3 Non-GHG Air Emissions Programmes S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Aluminium

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Annual gross NOx emissions (in metric tons) for the baseline year and annual revenue (in million USD).	E.1.14 NOx Intensity
Annual Report to the Voluntary Principles Initiative	S.4.2.1.2 Human Rights Programme
Annual Tailings Disclosure	E.1.3.6 Tailings Management and Standards
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Closure plan	E.1.2.2 Site Closure & Rehabilitation
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Asset Compliance with IRMA or MAC-TSM	E.1.3.6 Tailings Management and Standards
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Human Rights Programmes	S.4.2.1.2 Human Rights Programme
Document describing company's Leakage Prevention, Failure or Overflow of Tailings initiatives	E.1.2.6.2 Mineral Waste Management
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Site Closure & Rehabilitation initiatives	E.1.2.2 Site Closure & Rehabilitation
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's Government Payment Transparency initiatives	G.3.3.1 Transparency on Government Payments
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.2.6.2 Mineral Waste Management E.1.3.1 Emergency Response Programme
ESTMA Report	G.3.3.1 Transparency on Government Payments
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GISTM Audit Results	E.1.3.6 Tailings Management and Standards
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Indigenous Rights Policy	S.4.2.9 Indigenous Rights Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
IRMA Audit Results	E.1.3.6 Tailings Management and Standards
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
MAC Progress Report	E.1.2.6.2 Mineral Waste Management
Mineral Waste Management Policy	E.1.2.6.2 Mineral Waste Management
Modern Slavery Statement	S.4.2.1.2 Human Rights Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	S.4.2.1 Human Rights Policy
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Tailings Facilities Disclosure Report	E.1.2.6.2 Mineral Waste Management
Tailings Management Policy	E.1.2.6.2 Mineral Waste Management
Tailings Management Report	E.1.3.6 Tailings Management and Standards
Tailings Policy	E.1.2.6.2 Mineral Waste Management
Tax Transparency Report	G.3.3.1 Transparency on Government Payments
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
TSM Progress Report	E.1.3.6 Tailings Management and Standards
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Asset Management & Custody Services

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Training Records	G.1.3.8 Responsible Product Offering
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Basel Pillar 3 Report	S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.2 Compliance Programme G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's availability of "green" consumer products (e.g. green loans, green leasing)	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Asset Management initiatives	E.3.1.11 Responsible Asset Management
Document describing company's Responsible Investment programme	G.1.3.6 Responsible Investment Programme
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's sales or services of sustainable products	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Financial Disclosures	S.4.4.3 Tier 1 Capital Buffer S.4.4.5 Leverage Ratio
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting S.4.4.8 Asset Quality
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Polocy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Money Laundering (ML) and Terrorist Financing (TF) Policy	G.1.4.2 Compliance Programme
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Impact & Customer Complains Reports	G.1.3.8 Responsible Product Offering
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Investment Policy	E.3.1.11 Responsible Asset Management G.1.3.2 Responsible Investment Policy
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	G.1.3.8 Responsible Product Offering
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
UN Principles for Responsible Investment (PRI) Membership	G.1.3.1 PRI Signatory
Whistleblower Policy	G.1.2 Whistleblower Programmes

Automobiles

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Polocy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.2.1.3 Conflict Minerals Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
IATF 16949 (formerly ISO/TS 16949)	S.3.1.9.1 Product and Service Safety Programme S.3.2.1 QMS Certifications
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
Offficial International Emission reports from European Environment Agency or US Environmental Protection Agency	E.3.1.3 Fleet Emissions E.3.1.4 Fleet Emissions Trend
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procurement Charter	E.2.1 Green Procurement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
QMS external certification documents	S.3.2.1 QMS Certifications
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy E.2.1.1 Supplier Environmental Programmes S.2.1 Scope of Social Supplier Standards
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Sustainable Development Report	E.2.1.1 Supplier Environmental Programmes
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
Sustainable Sourcing Policy	E.2.1.1 Supplier Environmental Programmes
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation	S.2.1.3.1 Conflict Minerals Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Automobile Parts

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.2.1.3 Conflict Minerals Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
IATF 16949 (formerly ISO/TS 16949)	S.3.1.9.1 Product and Service Safety Programme S.3.2.1 QMS Certifications
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
QMS external certification documents	S.3.2.1 QMS Certifications
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation	S.2.1.3.1 Conflict Minerals Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Beer, Wine and Spirits

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Affiliation to International Cocoa Organization (ICCO), Roundtable on Responsible Cacao membership, Other relevant memberships	E.2.1.5 Food & Beverage Sustainability Initiatives
Alliance for Healthier Generation affiliation	S.3.1.16 Nutrition and Health Programme
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Citizenship Report	E.2.1.3 Sustainable Agriculture Programmes E.2.1.6 Green Outsourced Logistics Programmes
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy S.3.1.9 Product Health Statement
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Nutrition & Health programme	S.3.1.16 Nutrition and Health Programme
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainable Agriculture programmes	E.2.1.3 Sustainable Agriculture Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Global Food Safety Initiative membership	E.2.1.5 Food & Beverage Sustainability Initiatives
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Health & Sustainable Food Charter	E.2.1.3 Sustainable Agriculture Programmes
Health Consequences of Products Public Policy Statement	S.3.1.9 Product Health Statement
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
Organic Trade Association (OTA) membership	E.2.1.5 Food & Beverage Sustainability Initiatives
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Relevant membership e.g: Round Table on Responsible Soy Association (RTRS)	E.2.1.5 Food & Beverage Sustainability Initiatives
Relevant membership e.g: Roundtable on Sustainable Palm Oil (RSPO)	E.2.1.5 Food & Beverage Sustainability Initiatives
Relevant membership e.g: The Consumer Goods Forum (TCGF)	S.3.1.16 Nutrition and Health Programme
Relevant membership e.g:The Consumer Goods Forum (TCGF), Organic Trade Association (OTA), The International Cocoa Organization (ICCO), SAI Platform	E.2.1.5 Food & Beverage Sustainability Initiatives
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy E.2.1.1 Supplier Environmental Programmes S.2.1 Scope of Social Supplier Standards
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Supply Chain Report	E.2.1.3 Sustainable Agriculture Programmes E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards	E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Agriculture Report	E.2.1.3 Sustainable Agriculture Programmes
Sustainable Development Report	E.2.1.1 Supplier Environmental Programmes
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
Sustainable Sourcing Policy	E.2.1.1 Supplier Environmental Programmes
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
The Food, Agriculture and Natural Resources Analysis Network affiliation	S.3.1.16 Nutrition and Health Programme
The Global Alliance for Improved Nutrition affiliation	S.3.1.16 Nutrition and Health Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Universal Registration Document	E.1.11 Renewable Energy Use E.2.1.6 Green Outsourced Logistics Programmes
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Biotechnology

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Access to Medicine Policy	S.4.2.4 Access to Medicine Programme
Animal Testing Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Animal Welfare Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Polocy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Clinical Trial Data Transparency Policy	S.3.2.2 Trial Data Transparency
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Company level list-price changes	S.3.2.3 US Drug Price Transparency
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Disclosure/certifications on any ethical marketing standards that the company is compliant with	S.3.1.12 Drug Promotion Standards
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Testing initiatives	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Clinical Trials Programme	G.1.4.6 Clinical Trial Standards G.1.4.7 Clinical Trial Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Ethical Clinial Trials commitment	G.1.4.6 Clinical Trial Standards G.1.4.7 Clinical Trial Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Marketing Programmes	S.3.1.13 Ethical Marketing Promotion
Document describing company's statements or guidelines for clinical trial data transparency	S.3.2.2 Trial Data Transparency
Document describing company's Value-based Health Care programme	S.3.1.15 Value-based Health Care Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document describing the company's Access to Medicine Programme	S.4.2.4 Access to Medicine Programme
Document describing the company's Equitable Pricing and Availability initiatives	S.4.2.6 Equitable Pricing and Availability
Document describing the company's Intellectual Property Access Help initiatives	S.4.2.6.1 Intellectual Property Access
Document describing the company's R&D Efforts in Neglected Tropical and High Burden Diseases	S.4.2.5 Neglected Diseases R&D
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Drug Promotion Standards Policy	S.3.1.12 Drug Promotion Standards
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emerging Technologies Policy	G.1.4.5 Policy on Emerging Technologies
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Polocy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Healthcare Professional Payments Disclosures	S.3.1.13 Ethical Marketing Promotion
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
R&D Partnership Reports with Public, Non-Profit or Other Companies	S.4.2.5 Neglected Diseases R&D
R&D Pipeline	S.4.2.5 Neglected Diseases R&D
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Standalone Price Transparency Report	S.3.2.3 US Drug Price Transparency
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Value-based Health Care Policy	S.3.1.15 Value-based Health Care Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Broadcasting

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Advertising Ethics Policy	S.3.1.2 Advertising Ethics Policy
Advertising Guidelines & Policies	S.3.1.2 Advertising Ethics Policy S.3.1.6 Editorial Guidelines
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Content Creation Guidelines & Policies	S.3.1.6 Editorial Guidelines
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document describing the company's Media Ethics & Integrity programmes	S.3.1.6.1 Media Ethics Programme
Document disclosing company’s Content and Editorial Guidelines	S.3.1.6 Editorial Guidelines
Document disclosing company’s Terms of Use for customers	S.3.1.6 Editorial Guidelines
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
User Codes of Conduct	S.3.1.6 Editorial Guidelines
Whistleblower Policy	G.1.2 Whistleblower Programmes

Building Products

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
Cement Sustainability (CSI) by World Business Council for Sustainable Development membership	G.1.3.4 Green Building Memberships
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
National Green Building Councils memberships	G.1.3.4 Green Building Memberships
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
UNFI Property Group membership	G.1.3.4 Green Building Memberships
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
World Green Building Council membership	G.1.3.4 Green Building Memberships

Business Support

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Cable and Satellite

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Advertising Ethics Policy	S.3.1.2 Advertising Ethics Policy
Advertising Guidelines & Policies	S.3.1.2 Advertising Ethics Policy S.3.1.6 Editorial Guidelines
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.6.2 Physical Climate Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Content Creation Guidelines & Policies	S.3.1.6 Editorial Guidelines
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document describing the company's Media Ethics & Integrity programmes	S.3.1.6.1 Media Ethics Programme
Document disclosing company’s Content and Editorial Guidelines	S.3.1.6 Editorial Guidelines
Document disclosing company’s Terms of Use for customers	S.3.1.6 Editorial Guidelines
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6.2 Physical Climate Risk Management
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
User Codes of Conduct	S.3.1.6 Editorial Guidelines
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Casinos and Gaming

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy S.3.1.14 Responsible Gaming Programme
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Gaming Policy	S.3.1.14 Responsible Gaming Programme
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Universal Registration Document	E.1.11 Renewable Energy Use
Whistleblower Policy	G.1.2 Whistleblower Programmes

Coal

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Annual Report to the Voluntary Principles Initiative	S.4.2.1.2 Human Rights Programme
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Conduct	G.1.1 Bribery & Corruption Policy
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Closure plan	E.1.2.2 Site Closure & Rehabilitation
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.4.2.1 Human Rights Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Disclosure or Company Statement outlining 5 years' oil spill data	E.1.2.4 Oil Spill Disclosure & Performance
Diversity & Inclusion Policy	S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Human Rights Programmes	S.4.2.1.2 Human Rights Programme
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Site Closure & Rehabilitation initiatives	E.1.2.2 Site Closure & Rehabilitation
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's Government Payment Transparency initiatives	G.3.3.1 Transparency on Government Payments
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.3.1 Emergency Response Programme
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.3.1.1 Sustainable Products & Services S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.3.1.1 Sustainable Products & Services S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.4.2.1 Human Rights Policy
Human Rights Policy addressing Indigenous Rights	S.4.2.9 Indigenous Rights Policy
Indigenous Rights Policy	S.4.2.9 Indigenous Rights Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights	G.3.1 Political Involvement Policy
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery Statement	S.4.2.1.2 Human Rights Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Programme Report on Transparency on Government Payments	G.3.3.1 Transparency on Government Payments
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	S.4.2.1 Human Rights Policy
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Tax Transparency Report	G.3.3.1 Transparency on Government Payments
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Commercial Printing

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
BS8800 certification	S.1.6.4 Health & Safety Certifications
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's materials usage from FSC or other certified sources (paper, wood, wood pulp or fibres)	E.2.1.8 FSC Certified Sourcing
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Form 10-K	E.3.1.1 Sustainable Products & Services
Form 20-F	E.3.1.1 Sustainable Products & Services
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 certification	S.1.6.2.1 Health and Safety Management System
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
NIST certification	S.3.1.3.3 Cybersecurity Programme
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procurement Charter	E.2.1 Green Procurement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	S.1.6.5 LTIR Trend
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme

Commodity Chemicals

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Animal Testing Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Animal Welfare Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Annual gross NOx emissions (in metric tons) for the baseline year and annual revenue (in million USD).	E.1.14 NOx Intensity
Annual gross SOx emissions (in metric tons) for the baseline year and annual revenue (in million USD).	E.1.13 SOx Intensity
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Chemsec's SIN List	E.3.1.16 Hazardous Products
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Document describing company's Animal Testing initiatives	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Substance Management programme	E.3.1.19 Hazardous Substances Management
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
Evaluation Authorization and Restriction of Chemicals (REACH) regulation	E.3.1.16 Hazardous Products
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Responsible Products & Services Policy	E.3.1.16 Hazardous Products
Revenue disclosure for Hazardous Product Involvement	E.3.1.16 Hazardous Products
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Substances of Very High Concern (per EU registration)	E.3.1.16 Hazardous Products
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.6.5 LTIR Trend
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Communications Equipment

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Polocy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.2.1.3 Conflict Minerals Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards S.2.1.2 Signatory to Responsible Business Alliance (RBA)
SA 8000 certification	S.2.2.3 Social Supplier Certification
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation	S.2.1.3.1 Conflict Minerals Programmes
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Validated Assessment Program (VAP) certification	S.2.2.3 Social Supplier Certification
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
Worldwide Responsible Apparel Producers (WRAP) certification	S.2.2.3 Social Supplier Certification

Conglomerates

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certficiation	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Construction Materials

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Annual gross NOx emissions (in metric tons) for the baseline year and annual revenue (in million USD).	E.1.14 NOx Intensity
Annual gross SOx emissions (in metric tons) for the baseline year and annual revenue (in million USD).	E.1.13 SOx Intensity
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
Cement Sustainability (CSI) by World Business Council for Sustainable Development membership	G.1.3.4 Green Building Memberships
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Indigenous Rights Policy	S.4.2.9 Indigenous Rights Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
National Green Building Councils memberships	G.1.3.4 Green Building Memberships
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
UNFI Property Group membership	G.1.3.4 Green Building Memberships
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
World Green Building Council membership	G.1.3.4 Green Building Memberships

Consumer Electronics

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Citizenship Report	E.2.1.6 Green Outsourced Logistics Programmes
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Polocy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.2.1.3 Conflict Minerals Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards S.2.1.2 Signatory to Responsible Business Alliance (RBA)
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Supply Chain Report	E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation	S.2.1.3.1 Conflict Minerals Programmes
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Universal Registration Document	E.2.1.6 Green Outsourced Logistics Programmes
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Consumer Finance

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Training Records	G.1.3.8 Responsible Product Offering
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Basel Pillar 3 Report	S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Bribery & Corruption Audits	G.1.1.1 Bribery & Corruption Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.2.1 Business Ethics Programme G.1.4.2 Compliance Programme G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.3.8 Responsible Product Offering G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy
Compliance Audits	G.1.4.2 Compliance Programme
Compliance Committee Charter & Description	G.1.1.1 Bribery & Corruption Programmes G.1.4.2 Compliance Programme S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting S.4.4.3 Tier 1 Capital Buffer
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme G.1.4.2 Compliance Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental and Social Risk Policy Framework	G.1.3.8 Responsible Product Offering S.1.1 Freedom of Association Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Financial Disclosures	S.4.4.3 Tier 1 Capital Buffer S.4.4.5 Leverage Ratio
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting S.4.4.8 Asset Quality
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes S.1.5.2 Human Capital Development
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Money Laundering (ML) and Terrorist Financing (TF) Policy	G.1.4.1 Money Laundering Policy G.1.4.2 Compliance Programme
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Pillar 3 Capital Disclosure	S.4.4.2 Systemic Risk Reporting
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Impact & Customer Complains Reports	G.1.3.8 Responsible Product Offering
Proxy Statement	G.1.1.1 Bribery & Corruption Programmes G.1.3.8 Responsible Product Offering G.1.4.2 Compliance Programme S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development S.1.6.1 Employee Training S.3.1.3.3 Cybersecurity Programme S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting S.4.4.3 Tier 1 Capital Buffer S.4.4.5 Leverage Ratio S.4.4.8 Asset Quality
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	G.1.3.8 Responsible Product Offering
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Systemic Risk Audits	S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes
Wolfsberg CBDDQ	G.1.4.2 Compliance Programme

Consumer Services

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Data Processing

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Department Stores

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Healthier Generation affiliation	S.3.1.16 Nutrition and Health Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Citizenship Report	E.2.1.6 Green Outsourced Logistics Programmes
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's labels or products and revenues that are Fair Trade certified	S.2.2.4 Fair Trade Products
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Nutrition & Health programme	S.3.1.16 Nutrition and Health Programme
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's revenue data for Organic Labelled Products sales	E.3.1.8 Organic Products
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Polocy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.2.1.3 Conflict Minerals Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Relevant membership e.g.: The Consumer Goods Forum (TCGF)	S.3.1.16 Nutrition and Health Programme
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
SA 8000 certification	S.2.2.3 Social Supplier Certification
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Supply Chain Report	E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
The Food, Agriculture and Natural Resources Analysis Network affiliation	S.3.1.16 Nutrition and Health Programme
The Global Alliance for Improved Nutrition affiliation	S.3.1.16 Nutrition and Health Programme
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation	S.2.1.3.1 Conflict Minerals Programmes
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Universal Registration Document	E.2.1.6 Green Outsourced Logistics Programmes
Validated Assessment Program (VAP) certification	S.2.2.3 Social Supplier Certification
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
Worldwide Responsible Apparel Producers (WRAP) certification	S.2.2.3 Social Supplier Certification

Development Banks

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Bribery and Corruption Policy	E.3.1.10 Credit & Loan Standards
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Audits	G.1.1.1 Bribery & Corruption Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	E.3.1.10 Credit & Loan Standards G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.1 Money Laundering Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Compliance Committee Charter & Description	G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes
Conflict Minerals Policy	E.3.1.10 Credit & Loan Standards
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's availability of "green" consumer products (e.g. green loans, green leasing)	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Financial Inclusion programme	S.4.2.3 Financial Inclusion
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Asset Management initiatives	E.3.1.11 Responsible Asset Management
Document describing company's Responsible Investment programme	G.1.3.6 Responsible Investment Programme
Document describing company's sales or services of sustainable products	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
E&S Risk Sector Policy	G.1.3.7 Corporate Finance - ESG Integration
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Engagement Policy	G.1.3.6 Responsible Investment Programme G.1.3.7 Corporate Finance - ESG Integration
Environmental (Management) Policy	E.3.1.10 Credit & Loan Standards
Environmental and Social Exclusion Policy	E.3.1.10 Credit & Loan Standards G.1.3.2 Responsible Investment Policy
Environmental and Social Risk Policy Framework	E.3.1.10 Credit & Loan Standards G.1.3.2 Responsible Investment Policy S.1.1 Freedom of Association Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Equator Principles signatory document	G.1.3.5 Equator Principles Signatory
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes S.1.5.2 Human Capital Development
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal Audit Reports	G.1.3.7 Corporate Finance - ESG Integration
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
Labour Rights Policy	S.1.1 Freedom of Association Policy
Money Laundering (ML) and Terrorist Financing (TF) Policy	G.1.4.1 Money Laundering Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Proxy Statement	E.3.1.11 Responsible Asset Management E.3.1.15 Sustainable Financial Initiatives G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.1.3.6 Responsible Investment Programme G.1.3.7 Corporate Finance - ESG Integration S.1.3 Diversity Programmes S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development S.1.6.1 Employee Training S.4.2.3 Financial Inclusion
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Investment Policy	G.1.3.6 Responsible Investment Programme
Responsible Investment Policy	E.3.1.11 Responsible Asset Management G.1.3.2 Responsible Investment Policy
Responsible Investment Progress Report	G.1.3.6 Responsible Investment Programme
Responsible Lending Policy	E.3.1.10 Credit & Loan Standards G.1.3.7 Corporate Finance - ESG Integration
Sector Policies, e.g. Coal Policy	E.3.1.10 Credit & Loan Standards G.1.3.2 Responsible Investment Policy
Sustainability Committee Charter	G.1.3.6 Responsible Investment Programme G.1.3.7 Corporate Finance - ESG Integration
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	E.3.1.10 Credit & Loan Standards G.1.3.2 Responsible Investment Policy S.1.1 Freedom of Association Policy
TCFD Report Disclosure	G.1.3.7 Corporate Finance - ESG Integration S.4.2.3 Financial Inclusion
UN Environment Programme Finance Initiative (UNEPFI) Membership	G.1.3.3 UNEPFI Signatory
UN PRI Transparency Report	G.1.3.6 Responsible Investment Programme
UN Principles for Responsible Investment (PRI) Membership	G.1.3.1 PRI Signatory
Whistleblower Audits	G.1.2 Whistleblower Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Distribution

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Citizenship Report	E.2.1.6 Green Outsourced Logistics Programmes
Code of Conduct/Ethics	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Supply Chain Report	E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Universal Registration Document	E.2.1.6 Green Outsourced Logistics Programmes
Waste Management Policy	E.3.1.7 Product Stewardship Programmes

Diversified Banks

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Training Records	G.1.3.8 Responsible Product Offering
Anti-Bribery and Corruption Policy	E.3.1.10 Credit & Loan Standards
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Basel Pillar 3 Report	S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Bribery & Corruption Audits	G.1.1.1 Bribery & Corruption Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.2 Compliance Programme G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	E.3.1.10 Credit & Loan Standards G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.3.8 Responsible Product Offering G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy
Compliace Audits	G.1.4.2 Compliance Programme
Compliance Committee Charter & Description	G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.1.4.2 Compliance Programme S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Conflict Minerals Policy	E.3.1.10 Credit & Loan Standards
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme G.1.4.2 Compliance Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's availability of "green" consumer products (e.g. green loans, green leasing)	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Financial Inclusion programme	S.4.2.3 Financial Inclusion
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Asset Management initiatives	E.3.1.11 Responsible Asset Management
Document describing company's Responsible Investment programme	G.1.3.6 Responsible Investment Programme
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's sales or services of sustainable products	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
E&S Risk Sector Policy	G.1.3.7 Corporate Finance - ESG Integration
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Engagement Policy	G.1.3.6 Responsible Investment Programme G.1.3.7 Corporate Finance - ESG Integration
Environmental (Management) Policy	E.3.1.10 Credit & Loan Standards
Environmental and Social Exclusion Policy	E.3.1.10 Credit & Loan Standards G.1.3.2 Responsible Investment Policy
Environmental and Social Risk Policy Framework	E.3.1.10 Credit & Loan Standards G.1.3.2 Responsible Investment Policy G.1.3.8 Responsible Product Offering S.1.1 Freedom of Association Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Equator Principles signatory document	G.1.3.5 Equator Principles Signatory
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Financial Disclosures	S.4.4.3 Tier 1 Capital Buffer S.4.4.5 Leverage Ratio
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting S.4.4.8 Asset Quality
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes S.1.5.2 Human Capital Development
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal Audit Reports	G.1.3.7 Corporate Finance - ESG Integration
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Money Laundering (ML) and Terrorist Financing (TF) Policy	G.1.4.1 Money Laundering Policy G.1.4.2 Compliance Programme
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Pillar 3 Capital Disclosure	S.4.4.2 Systemic Risk Reporting
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Impact & Customer Complains Reports	G.1.3.8 Responsible Product Offering
Proxy Statement	E.3.1.11 Responsible Asset Management E.3.1.15 Sustainable Financial Initiatives G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.1.3.6 Responsible Investment Programme G.1.3.7 Corporate Finance - ESG Integration G.1.3.8 Responsible Product Offering G.1.4.2 Compliance Programme S.1.3 Diversity Programmes S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development S.1.6.1 Employee Training S.3.1.3.1 Data Privacy Programme S.3.1.3.3 Cybersecurity Programme S.4.2.3 Financial Inclusion S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting S.4.4.3 Tier 1 Capital Buffer S.4.4.5 Leverage Ratio S.4.4.8 Asset Quality
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Investment Policy	G.1.3.6 Responsible Investment Programme
Responsible Investment Policy	E.3.1.11 Responsible Asset Management G.1.3.2 Responsible Investment Policy
Responsible Investment Progress Report	G.1.3.6 Responsible Investment Programme
Responsible Lending Policy	E.3.1.10 Credit & Loan Standards G.1.3.7 Corporate Finance - ESG Integration
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	G.1.3.8 Responsible Product Offering
Sector Policies, e.g. Coal Policy	E.3.1.10 Credit & Loan Standards G.1.3.2 Responsible Investment Policy
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Committee Charter	G.1.3.6 Responsible Investment Programme G.1.3.7 Corporate Finance - ESG Integration
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	E.3.1.10 Credit & Loan Standards G.1.3.2 Responsible Investment Policy S.1.1 Freedom of Association Policy
Systemic Risk Audits	S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
TCFD Report Disclosure	G.1.3.7 Corporate Finance - ESG Integration S.4.2.3 Financial Inclusion
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
UN Environment Programme Finance Initiative (UNEPFI) Membership	G.1.3.3 UNEPFI Signatory
UN PRI Transparency Report	G.1.3.6 Responsible Investment Programme
UN Principles for Responsible Investment (PRI) Membership	G.1.3.1 PRI Signatory
Whistleblower Audits	G.1.2 Whistleblower Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
Wolfsberg CBDDQ	G.1.4.2 Compliance Programme

Diversified Chemicals

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Animal Testing Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Animal Welfare Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Annual gross NOx emissions (in metric tons) for the baseline year and annual revenue (in million USD).	E.1.14 NOx Intensity
Annual gross SOx emissions (in metric tons) for the baseline year and annual revenue (in million USD).	E.1.13 SOx Intensity
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Chemsec's SIN List	E.3.1.16 Hazardous Products
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Testing initiatives	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Substance Management programme	E.3.1.19 Hazardous Substances Management
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Emerging Technologies Policy	G.1.4.5 Policy on Emerging Technologies
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
Equal Opportunities Policy	S.1.2 Discrimination Policy
Evaluation Authorization and Restriction of Chemicals (REACH) regulation	E.3.1.16 Hazardous Products
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Responsible Products & Services Policy	E.3.1.16 Hazardous Products
Revenue disclosure for Hazardous Product Involvement	E.3.1.16 Hazardous Products
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Substances of Very High Concern (per EU registration)	E.3.1.16 Hazardous Products
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Diversified Financial Institutions

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Training Records	G.1.3.8 Responsible Product Offering
Anti-Bribery and Corruption Policy	E.3.1.10 Credit & Loan Standards
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Basel Pillar 3 Report	S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.2 Compliance Programme G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	E.3.1.10 Credit & Loan Standards G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy S.3.1.3.2 Data Request Management
Conflict Minerals Policy	E.3.1.10 Credit & Loan Standards
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme S.3.1.3.2 Data Request Management
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's availability of "green" consumer products (e.g. green loans, green leasing)	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Financial Inclusion programme	S.4.2.3 Financial Inclusion
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Asset Management initiatives	E.3.1.11 Responsible Asset Management
Document describing company's Responsible Investment programme	G.1.3.6 Responsible Investment Programme
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme S.3.1.3.2 Data Request Management
Document describing company's sales or services of sustainable products	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme S.3.1.3.2 Data Request Management
E&S Risk Sector Policy	G.1.3.7 Corporate Finance - ESG Integration
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental (Management) Policy	E.3.1.10 Credit & Loan Standards
Equal Opportunities Policy	S.1.2 Discrimination Policy
Equator Principles signatory document	G.1.3.5 Equator Principles Signatory
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Financial Disclosures	S.4.4.3 Tier 1 Capital Buffer S.4.4.5 Leverage Ratio
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development S.3.1.3.2 Data Request Management S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting S.4.4.8 Asset Quality
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.3.1.3.2 Data Request Management
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal Audit Reports	G.1.3.7 Corporate Finance - ESG Integration
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Money Laundering (ML) and Terrorist Financing (TF) Policy	G.1.4.2 Compliance Programme
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Impact & Customer Complains Reports	G.1.3.8 Responsible Product Offering
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Investment Policy	E.3.1.11 Responsible Asset Management G.1.3.2 Responsible Investment Policy
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	G.1.3.8 Responsible Product Offering
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme S.3.1.3.2 Data Request Management
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Transparency Report	S.3.1.3.2 Data Request Management
UN Environment Programme Finance Initiative (UNEPFI) Membership	G.1.3.3 UNEPFI Signatory
UN Principles for Responsible Investment (PRI) Membership	G.1.3.1 PRI Signatory
Whistleblower Policy	G.1.2 Whistleblower Programmes

Diversified Insurance Services

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Training Records	G.1.3.8 Responsible Product Offering
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Basel Pillar 3 Report	S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.1.4.2 Compliance Programme G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.6.2 Physical Climate Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's availability of "green" consumer products (e.g. green loans, green leasing)	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Financial Inclusion programme	S.4.2.3 Financial Inclusion
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Asset Management initiatives	E.3.1.11 Responsible Asset Management
Document describing company's Responsible Investment programme	G.1.3.6 Responsible Investment Programme
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's sales or services of sustainable products	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Underwriting Standards programme	G.1.3.9 Underwriting Standards
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Form 20-F	E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Money Laundering (ML) and Terrorist Financing (TF) Policy	G.1.4.2 Compliance Programme
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Product Impact & Customer Complains Reports	G.1.3.8 Responsible Product Offering
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Investment Policy	E.3.1.11 Responsible Asset Management G.1.3.2 Responsible Investment Policy
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	G.1.3.8 Responsible Product Offering
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6.2 Physical Climate Risk Management
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
UN Environment Programme Finance Initiative (UNEPFI) Membership	G.1.3.3 UNEPFI Signatory
UN Principles for Responsible Investment (PRI) Membership	G.1.3.1 PRI Signatory
Underwriting Standards Policy	G.1.3.9 Underwriting Standards
Whistleblower Policy	G.1.2 Whistleblower Programmes

Diversified Metals Mining

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Annual Report to the Voluntary Principles Initiative	S.4.2.1.2 Human Rights Programme
Annual Tailings Disclosure	E.1.3.6 Tailings Management and Standards
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Closure plan	E.1.2.2 Site Closure & Rehabilitation
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Asset Compliance with IRMA or MAC-TSM	E.1.3.6 Tailings Management and Standards
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Human Rights Programmes	S.4.2.1.2 Human Rights Programme
Document describing company's initiatives or programmes addressing HIV/AIDS	S.1.6.3 HIV/Aids Programmes
Document describing company's Leakage Prevention, Failure or Overflow of Tailings initiatives	E.1.2.6.2 Mineral Waste Management
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Site Closure & Rehabilitation initiatives	E.1.2.2 Site Closure & Rehabilitation
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's Government Payment Transparency initiatives	G.3.3.1 Transparency on Government Payments
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.2.6.2 Mineral Waste Management E.1.3.1 Emergency Response Programme
ESTMA Report	G.3.3.1 Transparency on Government Payments
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GISTM Audit Results	E.1.3.6 Tailings Management and Standards
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Indigenous Rights Policy	S.4.2.9 Indigenous Rights Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
IRMA Audit Results	E.1.3.6 Tailings Management and Standards
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
MAC Progress Report	E.1.2.6.2 Mineral Waste Management
Mineral Waste Management Policy	E.1.2.6.2 Mineral Waste Management
Modern Slavery Statement	S.4.2.1.2 Human Rights Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	S.4.2.1 Human Rights Policy
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Tailings Facilities Disclosure Report	E.1.2.6.2 Mineral Waste Management
Tailings Management Policy	E.1.2.6.2 Mineral Waste Management
Tailings Management Report	E.1.3.6 Tailings Management and Standards
Tailings Policy	E.1.2.6.2 Mineral Waste Management
Tax Transparency Report	G.3.3.1 Transparency on Government Payments
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
TSM Progress Report	E.1.3.6 Tailings Management and Standards
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Diversified Real Estate

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Carbon Assessments for Real Estate development	E.3.1.12 Real Estate LCA
CDP Climate Change Report	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management
CDP Water Security Report	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Cement Sustainability (CSI) by World Business Council for Sustainable Development membership	G.1.3.4 Green Building Memberships
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's commitment to conducting periodic occupier satisfaction surveys	S.3.1.10 Occupier Satisfaction Surveys
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Customer Energy, Gas and Water Reduction programmes	S.3.1.11 Customer Eco-Efficiency Programmes
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Green Building Investment programme and green building investment targets	E.3.1.13 Green Buildings Investments
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Life Cycle Analysis (LCA) procedures	E.3.1.12 Real Estate LCA
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.2.7.1 Water Risk Management E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Building Certifications (e.g. BREEAM, LEED, NABERS)	E.3.1.12 Real Estate LCA E.3.1.13 Green Buildings Investments E.3.1.14 Share of Green Buildings
Green Procurement Policy	E.2.1 Green Procurement Policy
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
National Green Building Councils memberships	G.1.3.4 Green Building Memberships
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6.1 GHG Risk Management
Sector-Specific Disclosure Modules (if applicable)	E.1.6.1 GHG Risk Management
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.3.4 Water Management Programmes E.1.6.1 GHG Risk Management S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
UNFI Property Group membership	G.1.3.4 Green Building Memberships
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
World Green Building Council membership	G.1.3.4 Green Building Memberships

Drug Retail

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Citizenship Report	E.2.1.6 Green Outsourced Logistics Programmes
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy S.3.1.9 Product Health Statement
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health Consequences of Products Public Policy Statement	S.3.1.9 Product Health Statement
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Supply Chain Report	E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Universal Registration Document	E.2.1.6 Green Outsourced Logistics Programmes
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Electric Utilities

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Carbon Assessments for Real Estate development	E.3.1.12 Real Estate LCA
CDP Climate Change Report	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management
CDP Water Security Report	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Cement Sustainability (CSI) by World Business Council for Sustainable Development membership	G.1.3.4 Green Building Memberships
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's commitment to conducting periodic occupier satisfaction surveys	S.3.1.10 Occupier Satisfaction Surveys
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Customer Energy, Gas and Water Reduction programmes	S.3.1.11 Customer Eco-Efficiency Programmes
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Green Building Investment programme and green building investment targets	E.3.1.13 Green Buildings Investments
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Life Cycle Analysis (LCA) procedures	E.3.1.12 Real Estate LCA
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.2.7.1 Water Risk Management E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Building Certifications (e.g. BREEAM, LEED, NABERS)	E.3.1.12 Real Estate LCA E.3.1.13 Green Buildings Investments E.3.1.14 Share of Green Buildings
Green Procurement Policy	E.2.1 Green Procurement Policy
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
National Green Building Councils memberships	G.1.3.4 Green Building Memberships
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6.1 GHG Risk Management
Sector-Specific Disclosure Modules (if applicable)	E.1.6.1 GHG Risk Management
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.3.4 Water Management Programmes E.1.6.1 GHG Risk Management S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
UNFI Property Group membership	G.1.3.4 Green Building Memberships
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
World Green Building Council membership	G.1.3.4 Green Building Memberships

Electronic Components

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Electronics Equipment

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.2.1.3 Conflict Minerals Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards S.2.1.2 Signatory to Responsible Business Alliance (RBA)
SA 8000 certification	S.2.2.3 Social Supplier Certification
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation	S.2.1.3.1 Conflict Minerals Programmes
Validated Assessment Program (VAP) certification	S.2.2.3 Social Supplier Certification
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
Worldwide Responsible Apparel Producers (WRAP) certification	S.2.2.3 Social Supplier Certification

Electronics Manufacturing

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Electronics Retail

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Citizenship Report	E.2.1.6 Green Outsourced Logistics Programmes
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.2.1.3 Conflict Minerals Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SA 8000 certification	S.2.2.3 Social Supplier Certification
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Supply Chain Report	E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation	S.2.1.3.1 Conflict Minerals Programmes
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Universal Registration Document	E.1.11 Renewable Energy Use E.2.1.6 Green Outsourced Logistics Programmes
Validated Assessment Program (VAP) certification	S.2.2.3 Social Supplier Certification
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
Worldwide Responsible Apparel Producers (WRAP) certification	S.2.2.3 Social Supplier Certification

Enterprise and Infrastructure Software

Typical Source	Indicator
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Entertainment Software

Typical Source	Indicator
ESG/CSR/Sustainability Report	Multiple
Advertising Ethics Policy	S.3.1.2 Advertising Ethics Policy
Advertising Guidelines & Policies	S.3.1.2 Advertising Ethics Policy S.3.1.6 Editorial Guidelines
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Content Creation Guidelines & Policies	S.3.1.6 Editorial Guidelines
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company’s Content and Editorial Guidelines	S.3.1.6 Editorial Guidelines
Document disclosing company’s Terms of Use for customers	S.3.1.6 Editorial Guidelines
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
User Codes of Conduct	S.3.1.6 Editorial Guidelines
Whistleblower Policy	G.1.2 Whistleblower Programmes

Facilities Maintenance

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Community Development Policy	S.4.2.11 Community Development Programmes
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Site Closure & Rehabilitation initiatives	E.1.2.2 Site Closure & Rehabilitation
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.3.1 Emergency Response Programme
Form 10-K	E.1.11 Renewable Energy Use E.1.2.2 Site Closure & Rehabilitation E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services
Form 20-F	E.1.2.2 Site Closure & Rehabilitation E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Procurement Charter	E.2.1 Green Procurement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.6.5 LTIR Trend
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme

Financial Exchanges & Data Servcies

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Training Records	G.1.3.8 Responsible Product Offering
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.1.4.2 Compliance Programme G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's availability of "green" consumer products (e.g. green loans, green leasing)	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Financial Inclusion programme	S.4.2.3 Financial Inclusion
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's sales or services of sustainable products	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Money Laundering (ML) and Terrorist Financing (TF) Policy	G.1.4.2 Compliance Programme
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Impact & Customer Complains Reports	G.1.3.8 Responsible Product Offering
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	G.1.3.8 Responsible Product Offering
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
UN Principles for Responsible Investment (PRI) Membership	G.1.3.1 PRI Signatory
Whistleblower Policy	G.1.2 Whistleblower Programmes

Food Distribution

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Affiliation to International Cocoa Organization (ICCO), Roundtable on Responsible Cacao membership, Other relevant memberships	E.2.1.5 Food & Beverage Sustainability Initiatives
Alliance for Healthier Generation affiliation	S.3.1.16 Nutrition and Health Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Biodiversity Policy	E.1.2.10 Deforestation Programme
BRC	S.3.1.9.1 Product and Service Safety Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Forests Report	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Chemsec's SIN List	E.3.1.16 Hazardous Products
Citizenship Report	E.2.1.3 Sustainable Agriculture Programmes E.2.1.6 Green Outsourced Logistics Programmes
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	E.1.2.9 Deforestation Policy G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Deforestation Policy	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Deforestation Programme Reports (such as timber, palm oil, soy)	E.1.2.10 Deforestation Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Deforestation Due Diligence (Own Operations & Third Party Suppliers)	E.1.2.9 Deforestation Policy
Document describing company's Deforestation Programme	E.1.2.10 Deforestation Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's labels or products and revenues that are Fair Trade certified	S.2.2.4 Fair Trade Products
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Nutrition & Health programme	S.3.1.16 Nutrition and Health Programme
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's revenue data for Organic Labelled Products sales	E.3.1.8 Organic Products
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Supply Chain Management & Sustainable Food Sourcing	E.2.1.9 Sustainable Food Programmes
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainable Agriculture programmes	E.2.1.3 Sustainable Agriculture Programmes
Document describing company's Sustainable Food programme	E.2.1.9 Sustainable Food Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Evaluation Authorization and Restriction of Chemicals (REACH) regulation	E.3.1.16 Hazardous Products
External Deforestation Certifications	E.1.2.10 Deforestation Programme
Forest Stewardship Council (FSC)	E.2.1.2 Supplier Environmental Certifications
Forestry Policy	E.1.2.9 Deforestation Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Global Food Safety Initiative membership	E.2.1.5 Food & Beverage Sustainability Initiatives
GMO Policy	E.3.1.9 GMO Policy
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
HACCP	S.3.1.9.1 Product and Service Safety Programme
Health & Sustainable Food Charter	E.2.1.3 Sustainable Agriculture Programmes E.2.1.9 Sustainable Food Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
IFS	S.3.1.9.1 Product and Service Safety Programme
Incident Investigation Mechanisms	E.1.2.10 Deforestation Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal/External Deforestation Audits	E.1.2.10 Deforestation Programme
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Marine Stewardship Council (MSC) Certification	E.2.1.2 Supplier Environmental Certifications
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Organic Trade Association (OTA) membership	E.2.1.5 Food & Beverage Sustainability Initiatives
Palm Oil Policy	E.1.2.9 Deforestation Policy
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procurement Charter	E.2.1 Green Procurement Policy
Product Health & Safety Policy	E.3.1.9 GMO Policy
Product Safety & Quality Policy	E.3.1.9 GMO Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
Raw Materials Sourcing Standard	E.1.2.9 Deforestation Policy
Relevant membership e.g.: Round Table on Responsible Soy Association (RTRS)	E.1.2.10 Deforestation Programme E.2.1.2 Supplier Environmental Certifications E.2.1.5 Food & Beverage Sustainability Initiatives
Relevant membership e.g.: Roundtable on Sustainable Palm Oil (RSPO)	E.1.2.10 Deforestation Programme E.2.1.2 Supplier Environmental Certifications E.2.1.5 Food & Beverage Sustainability Initiatives
Relevant membership e.g.: The Consumer Goods Forum (TCGF)	E.1.2.10 Deforestation Programme E.2.1.5 Food & Beverage Sustainability Initiatives S.3.1.16 Nutrition and Health Programme
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	E.3.1.16 Hazardous Products
Revenue disclosure for Hazardous Product Involvement	E.3.1.16 Hazardous Products
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Sourcing Policy	E.1.2.9 Deforestation Policy
Substances of Very High Concern (per EU registration)	E.3.1.16 Hazardous Products
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy E.2.1.1 Supplier Environmental Programmes S.2.1 Scope of Social Supplier Standards
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Supply Chain Report	E.2.1.3 Sustainable Agriculture Programmes E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	E.3.1.9 GMO Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Agriculture Report	E.2.1.3 Sustainable Agriculture Programmes
Sustainable Development Report	E.2.1.1 Supplier Environmental Programmes
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
Sustainable Sourcing Policy	E.2.1.1 Supplier Environmental Programmes
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
The Food, Agriculture and Natural Resources Analysis Network affiliation	S.3.1.16 Nutrition and Health Programme
The Global Alliance for Improved Nutrition affiliation	S.3.1.16 Nutrition and Health Programme
The Rainforest Alliance certification	E.2.1.2 Supplier Environmental Certifications
Traceability Protocol	E.1.2.9 Deforestation Policy
Universal Registration Document	E.1.11 Renewable Energy Use E.2.1.6 Green Outsourced Logistics Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
Wood Policy	E.1.2.9 Deforestation Policy

Food Retail

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Affiliation to International Cocoa Organization (ICCO), Roundtable on Responsible Cacao membership, Other relevant memberships	E.2.1.10 Food Retail Initiatives
Alliance for Healthier Generation affiliation	S.3.1.16 Nutrition and Health Programme
Animal Welfare Compliance Monitoring Report	G.1.4.4.1 Animal Welfare Programme
Animal Welfare Policy	G.1.4.4 Animal Welfare Policy G.1.4.4.1 Animal Welfare Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Biodiversity Policy	E.1.2.10 Deforestation Programme
BRC	S.3.1.9.1 Product and Service Safety Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Forests Report	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Citizenship Report	E.2.1.3 Sustainable Agriculture Programmes E.2.1.6 Green Outsourced Logistics Programmes
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	E.1.2.9 Deforestation Policy G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Deforestation Policy	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Deforestation Programme Reports (such as timber, palm oil, soy)	E.1.2.10 Deforestation Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Welfare programme	G.1.4.4 Animal Welfare Policy
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Deforestation Due Diligence (Own Operations & Third Party Suppliers)	E.1.2.9 Deforestation Policy
Document describing company's Deforestation Programme	E.1.2.10 Deforestation Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's labels or products and revenues that are Fair Trade certified	S.2.2.4 Fair Trade Products
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Nutrition & Health programme	S.3.1.16 Nutrition and Health Programme
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's revenue data for Organic Labelled Products sales	E.3.1.8 Organic Products
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Supply Chain Management & Sustainable Food Sourcing	E.2.1.9 Sustainable Food Programmes
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainable Agriculture programmes	E.2.1.3 Sustainable Agriculture Programmes
Document describing company's Sustainable Food programme	E.2.1.9 Sustainable Food Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
External Deforestation Certifications	E.1.2.10 Deforestation Programme
Forest Stewardship Council (FSC)	E.2.1.2 Supplier Environmental Certifications
Forestry Policy	E.1.2.9 Deforestation Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Global Food Safety Initiative membership	E.2.1.10 Food Retail Initiatives
GMO Policy	E.3.1.9 GMO Policy
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
HACCP	S.3.1.9.1 Product and Service Safety Programme
Health & Sustainable Food Charter	E.2.1.3 Sustainable Agriculture Programmes E.2.1.9 Sustainable Food Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
IFS	S.3.1.9.1 Product and Service Safety Programme
Incident Investigation Mechanisms	E.1.2.10 Deforestation Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal/External Deforestation Audits	E.1.2.10 Deforestation Programme
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Marine Stewardship Council (MSC) Certification	E.2.1.10 Food Retail Initiatives E.2.1.2 Supplier Environmental Certifications
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Organic Trade Association (OTA) membership	E.2.1.10 Food Retail Initiatives
Other memberships specific to company's procurement activities	E.2.1.10 Food Retail Initiatives
Palm Oil Policy	E.1.2.9 Deforestation Policy
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procurement Charter	E.2.1 Green Procurement Policy
Product Health & Safety Policy	E.3.1.9 GMO Policy
Product Safety & Quality Policy	E.3.1.9 GMO Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
Raw Materials Sourcing Standard	E.1.2.9 Deforestation Policy
Relevant membership e.g.: Round Table on Responsible Soy Association (RTRS)	E.1.2.10 Deforestation Programme E.2.1.10 Food Retail Initiatives E.2.1.2 Supplier Environmental Certifications
Relevant membership e.g.: Roundtable on Sustainable Palm Oil (RSPO)	E.1.2.10 Deforestation Programme E.2.1.10 Food Retail Initiatives E.2.1.2 Supplier Environmental Certifications
Relevant membership e.g.: The Consumer Goods Forum (TCGF)	E.1.2.10 Deforestation Programme S.3.1.16 Nutrition and Health Programme
Relevant membership e.g.:The Consumer Goods Forum (TCGF), Organic Trade Association (OTA), Roundtable on Sustainable Palm Oil (RSPO)	E.2.1.10 Food Retail Initiatives
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Sourcing Policy	E.1.2.9 Deforestation Policy
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy E.2.1.1 Supplier Environmental Programmes S.2.1 Scope of Social Supplier Standards
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Supply Chain Report	E.2.1.3 Sustainable Agriculture Programmes E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	E.3.1.9 GMO Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Agriculture Report	E.2.1.3 Sustainable Agriculture Programmes
Sustainable Development Report
Sustainable Sourcing Charter
Sustainable Sourcing Policy
TCFD Report Disclosure
The Food, Agriculture and Natural Resources Analysis Network affiliation
The Global Alliance for Improved Nutrition affiliation
The Rainforest Alliance certification
Traceability Protocol
Training Records on Cybersecurity
Universal Registration Document
Whistleblower Policy
Wood Policy

Footwear

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Animal Welfare Compliance Monitoring Report	G.1.4.4.1 Animal Welfare Programme
Animal Welfare Policy	G.1.4.4 Animal Welfare Policy G.1.4.4.1 Animal Welfare Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Welfare programme	G.1.4.4 Animal Welfare Policy
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's labels or products and revenues that are Fair Trade certified	S.2.2.4 Fair Trade Products
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Green Procurement Policy	E.2.1 Green Procurement Policy
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procurement Charter	E.2.1 Green Procurement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SA 8000 certification	S.2.2.3 Social Supplier Certification
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy E.2.1.1 Supplier Environmental Programmes S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Development Report	E.2.1.1 Supplier Environmental Programmes
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
Sustainable Sourcing Policy	E.2.1.1 Supplier Environmental Programmes
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Validated Assessment Program (VAP) certification	S.2.2.3 Social Supplier Certification
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
Worldwide Responsible Apparel Producers (WRAP) certification	S.2.2.3 Social Supplier Certification

Forestry

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Annual Report to the Voluntary Principles Initiative	S.4.2.1.2 Human Rights Programme
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Forests report	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.2.1.8 FSC Certified Sourcing
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Diversity & Inclusion Policy	S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Human Rights Programmes	S.4.2.1.2 Human Rights Programme
Document describing company's materials usage from FSC or other certified sources (paper, wood, wood pulp or fibres)	E.2.1.8 FSC Certified Sourcing
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's total forest area that is FSC certified	E.1.2.8 Forest Certifications
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emerging Technologies Policy	G.1.4.5 Policy on Emerging Technologies
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Indigenous Rights Policy	S.4.2.9 Indigenous Rights Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery Statement	S.4.2.1.2 Human Rights Programme
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Other relevant certifications (SFI, ATFS, PEFC, Other local programmes)	E.1.2.8 Forest Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	S.4.2.1 Human Rights Policy
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes

Gas Utilities

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Asset Management Plan	S.3.1.17 Asset Integrity Management
Asset Upgrades and Maintenance Plan	S.3.1.17 Asset Integrity Management
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.9 Carbon Intensity E.3.1.17 Carbon Intensity of Generation
CDP Water Security report	E.1.6.2 Physical Climate Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company Foundation Annual Report	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Access to Basic Services programme	S.4.2.10 Access to Basic Services
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Customer Energy, Gas and Water Reduction programmes	S.3.1.11 Customer Eco-Efficiency Programmes
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.3.1 Emergency Response Programme
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Asset Integrity Audits	S.3.1.17 Asset Integrity Management
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO 55001 certification	S.3.1.17 Asset Integrity Management
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
PAS 55 certification	S.3.1.17 Asset Integrity Management
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Proxy Reports	G.1.2.1 Business Ethics Programme
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Repair and Maintenance Plan	S.3.1.17 Asset Integrity Management
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Training Records on Asset Integrity	S.3.1.17 Asset Integrity Management
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Vegetation Management	S.3.1.17 Asset Integrity Management
Website links to federal grants for electricity bill payment administered by the company	S.4.2.10 Access to Basic Services
Whistleblower Policy	G.1.2 Whistleblower Programmes

Gold

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Annual Report to the Voluntary Principles Initiative	S.4.2.1.2 Human Rights Programme
Annual Tailings Disclosure	E.1.3.6 Tailings Management and Standards
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Closure plan	E.1.2.2 Site Closure & Rehabilitation
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Asset Compliance with IRMA or MAC-TSM	E.1.3.6 Tailings Management and Standards
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Cyanide Management initiatives	E.1.2.5 Cyanide Management
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Human Rights Programmes	S.4.2.1.2 Human Rights Programme
Document describing company's initiatives or programmes addressing HIV/AIDS	S.1.6.3 HIV/Aids Programmes
Document describing company's Leakage Prevention, Failure or Overflow of Tailings initiatives	E.1.2.6.2 Mineral Waste Management
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Site Closure & Rehabilitation initiatives	E.1.2.2 Site Closure & Rehabilitation
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's Government Payment Transparency initiatives	G.3.3.1 Transparency on Government Payments
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.2.6.2 Mineral Waste Management E.1.3.1 Emergency Response Programme
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GISTM Audit Results	E.1.3.6 Tailings Management and Standards
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Indigenous Rights Policy	S.4.2.9 Indigenous Rights Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
IRMA Audit Results	E.1.3.6 Tailings Management and Standards
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
MAC Progress Report	E.1.2.6.2 Mineral Waste Management
Mineral Waste Management Policy	E.1.2.6.2 Mineral Waste Management
Modern Slavery Statement	S.4.2.1.2 Human Rights Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	S.4.2.1 Human Rights Policy
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Tailings Facilities Disclosure Report	E.1.2.6.2 Mineral Waste Management
Tailings Management Policy	E.1.2.6.2 Mineral Waste Management
Tailings Management Report	E.1.3.6 Tailings Management and Standards
Tailings Policy	E.1.2.6.2 Mineral Waste Management
Tax Transparency Report	G.3.3.1 Transparency on Government Payments
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
TSM Progress Report	E.1.3.6 Tailings Management and Standards
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Health Care IT Services

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Polocy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Heavy Machinery

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.2.1.3 Conflict Minerals Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation	S.2.1.3.1 Conflict Minerals Programmes
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Highways & Railroads

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Noise Impact Management initiatives	S.4.2.15 Noise Management
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
EHS Policy	E.1.3.1 Emergency Response Programme
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.2.1 Biodiversity Programmes E.1.3.1 Emergency Response Programme
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Noise-Related Incident Hotlines or Complaint Mechanisms	S.4.2.15 Noise Management
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.3 Non-GHG Air Emissions Programmes S.1.6.5 LTIR Trend
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Home Appliances

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Citizenship Report	E.2.1.6 Green Outsourced Logistics Programmes
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.2.1.3 Conflict Minerals Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards S.2.1.2 Signatory to Responsible Business Alliance (RBA)
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Supply Chain Report	E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation	S.2.1.3.1 Conflict Minerals Programmes
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Universal Registration Document	E.1.11 Renewable Energy Use E.2.1.6 Green Outsourced Logistics Programmes
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Home Improvement Retail

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Biodiversity Policy	E.1.2.10 Deforestation Programme
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Forests Report	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Citizenship Report	E.2.1.6 Green Outsourced Logistics Programmes
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	E.1.2.9 Deforestation Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Deforestation Policy	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Deforestation Programme Reports (such as timber, palm oil, soy)	E.1.2.10 Deforestation Programme
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Deforestation Due Diligence (Own Operations & Third Party Suppliers)	E.1.2.9 Deforestation Policy
Document describing company's Deforestation Programme	E.1.2.10 Deforestation Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's materials usage from FSC or other certified sources (paper, wood, wood pulp or fibres)	E.2.1.8 FSC Certified Sourcing
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
External Deforestation Certifications	E.1.2.10 Deforestation Programme
Forestry Policy	E.1.2.9 Deforestation Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.2.1.3 Conflict Minerals Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
Incident Investigation Mechanisms	E.1.2.10 Deforestation Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal/External Deforestation Audits	E.1.2.10 Deforestation Programme
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
NIST certification	S.3.1.3.3 Cybersecurity Programme
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
Palm Oil Policy	E.1.2.9 Deforestation Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procurement Charter	E.2.1 Green Procurement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
Raw Materials Sourcing Standard	E.1.2.9 Deforestation Policy
Relevant membership e.g: Round Table on Responsible Soy Association (RTRS)	E.1.2.10 Deforestation Programme
Relevant membership e.g: Roundtable on Sustainable Palm Oil (RSPO)	E.1.2.10 Deforestation Programme
Relevant membership e.g: The Consumer Goods Forum (TCGF)	E.1.2.10 Deforestation Programme
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SA 8000 certification	S.2.2.3 Social Supplier Certification
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Sourcing Policy	E.1.2.9 Deforestation Policy
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy E.2.1.1 Supplier Environmental Programmes S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Supply Chain Report	E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Development Report	E.2.1.1 Supplier Environmental Programmes
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
Sustainable Sourcing Policy	E.2.1.1 Supplier Environmental Programmes
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation	S.2.1.3.1 Conflict Minerals Programmes
Traceability Protocol	E.1.2.9 Deforestation Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Universal Registration Document	E.1.11 Renewable Energy Use E.2.1.6 Green Outsourced Logistics Programmes
Validated Assessment Program (VAP) certification	S.2.2.3 Social Supplier Certification
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Wood Policy	E.1.2.9 Deforestation Policy
Worldwide Responsible Apparel Producers (WRAP) certification	S.2.2.3 Social Supplier Certification

Homebuilding

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
Cement Sustainability (CSI) by World Business Council for Sustainable Development membership	G.1.3.4 Green Building Memberships
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's commitment to conducting periodic occupier satisfaction surveys	S.3.1.10 Occupier Satisfaction Surveys
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
National Green Building Councils memberships	G.1.3.4 Green Building Memberships
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
UNFI Property Group membership	G.1.3.4 Green Building Memberships
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
World Green Building Council membership	G.1.3.4 Green Building Memberships

Household Products

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Animal Testing Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Animal Welfare Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Biodiversity Policy	E.1.2.10 Deforestation Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Forests Report	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Chemsec's SIN List	E.3.1.16 Hazardous Products
Citizenship Report	E.2.1.3 Sustainable Agriculture Programmes
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	E.1.2.9 Deforestation Policy G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.4.3 Animal Testing Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Deforestation Policy	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Deforestation Programme Reports (such as timber, palm oil, soy)	E.1.2.10 Deforestation Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Testing initiatives	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Deforestation Due Diligence (Own Operations & Third Party Suppliers)	E.1.2.9 Deforestation Policy
Document describing company's Deforestation Programme	E.1.2.10 Deforestation Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's materials usage from FSC or other certified sources (paper, wood, wood pulp or fibres)	E.2.1.8 FSC Certified Sourcing
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainable Agriculture programmes	E.2.1.3 Sustainable Agriculture Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Emerging Technologies Policy	G.1.4.5 Policy on Emerging Technologies
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Evaluation Authorization and Restriction of Chemicals (REACH) regulation	E.3.1.16 Hazardous Products
External Deforestation Certifications	E.1.2.10 Deforestation Programme
Forest Stewardship Council (FSC)	E.2.1.2 Supplier Environmental Certifications
Forestry Policy	E.1.2.9 Deforestation Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Genetic Engineering and Nanotechnology Policy	G.1.4.5 Policy on Emerging Technologies
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Sustainable Food Charter	E.2.1.3 Sustainable Agriculture Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
Incident Investigation Mechanisms	E.1.2.10 Deforestation Programme
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal/External Deforestation Audits	E.1.2.10 Deforestation Programme
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Palm Oil Policy	E.1.2.9 Deforestation Policy
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Position papers on stem cell research	G.1.4.5 Policy on Emerging Technologies
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
QMS external certification documents	S.3.2.1 QMS Certifications
Raw Materials Sourcing Standard	E.1.2.9 Deforestation Policy
Relevant membership e.g: Round Table on Responsible Soy Association (RTRS)	E.1.2.10 Deforestation Programme
Relevant membership e.g: Roundtable on Sustainable Palm Oil (RSPO)	E.1.2.10 Deforestation Programme
Relevant membership e.g: The Consumer Goods Forum (TCGF)	E.1.2.10 Deforestation Programme
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	E.3.1.16 Hazardous Products
Revenue disclosure for Hazardous Product Involvement	E.3.1.16 Hazardous Products
SA 8000 certification	S.2.2.3 Social Supplier Certification
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Sourcing Policy	E.1.2.9 Deforestation Policy
Substances of Very High Concern (per EU registration)	E.3.1.16 Hazardous Products
Supplier Code of Conduct/Ethics
Supplier Handbook
Supplier Policy
Supply Chain Report
Sustainability Disclosure Standards
Sustainability/ESG/CSR Policy
Sustainable Agriculture Report
Sustainable Development Report
Sustainable Sourcing Charter
Sustainable Sourcing Policy
TCFD Report Disclosure
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years
Traceability Protocol
Training Records on Cybersecurity
Universal Registration Document
Validated Assessment Program (VAP) certification
Waste Management Policy
Water Management Policy
Water Resources Group Membership
Water Use Reduction Policy
Whistleblower Policy
Wood Policy
Worldwide Responsible Apparel Producers (WRAP) certification

HR Services

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Animal Testing Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Animal Welfare Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Biodiversity Policy	E.1.2.10 Deforestation Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Forests Report	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Chemsec's SIN List	E.3.1.16 Hazardous Products
Citizenship Report	E.2.1.3 Sustainable Agriculture Programmes
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	E.1.2.9 Deforestation Policy G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.4.3 Animal Testing Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Deforestation Policy	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Deforestation Programme Reports (such as timber, palm oil, soy)	E.1.2.10 Deforestation Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Testing initiatives	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Deforestation Due Diligence (Own Operations & Third Party Suppliers)	E.1.2.9 Deforestation Policy
Document describing company's Deforestation Programme	E.1.2.10 Deforestation Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's materials usage from FSC or other certified sources (paper, wood, wood pulp or fibres)	E.2.1.8 FSC Certified Sourcing
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainable Agriculture programmes	E.2.1.3 Sustainable Agriculture Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Emerging Technologies Policy	G.1.4.5 Policy on Emerging Technologies
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Evaluation Authorization and Restriction of Chemicals (REACH) regulation	E.3.1.16 Hazardous Products
External Deforestation Certifications	E.1.2.10 Deforestation Programme
Forest Stewardship Council (FSC)	E.2.1.2 Supplier Environmental Certifications
Forestry Policy	E.1.2.9 Deforestation Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Genetic Engineering and Nanotechnology Policy	G.1.4.5 Policy on Emerging Technologies
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Sustainable Food Charter	E.2.1.3 Sustainable Agriculture Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
Incident Investigation Mechanisms	E.1.2.10 Deforestation Programme
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal/External Deforestation Audits	E.1.2.10 Deforestation Programme
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Palm Oil Policy	E.1.2.9 Deforestation Policy
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Position papers on stem cell research	G.1.4.5 Policy on Emerging Technologies
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
QMS external certification documents	S.3.2.1 QMS Certifications
Raw Materials Sourcing Standard	E.1.2.9 Deforestation Policy
Relevant membership e.g: Round Table on Responsible Soy Association (RTRS)	E.1.2.10 Deforestation Programme
Relevant membership e.g: Roundtable on Sustainable Palm Oil (RSPO)	E.1.2.10 Deforestation Programme
Relevant membership e.g: The Consumer Goods Forum (TCGF)	E.1.2.10 Deforestation Programme
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	E.3.1.16 Hazardous Products
Revenue disclosure for Hazardous Product Involvement	E.3.1.16 Hazardous Products
SA 8000 certification	S.2.2.3 Social Supplier Certification
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Sourcing Policy	E.1.2.9 Deforestation Policy
Substances of Very High Concern (per EU registration)	E.3.1.16 Hazardous Products
Supplier Code of Conduct/Ethics
Supplier Handbook
Supplier Policy
Supply Chain Report
Sustainability Disclosure Standards
Sustainability/ESG/CSR Policy
Sustainable Agriculture Report
Sustainable Development Report
Sustainable Sourcing Charter
Sustainable Sourcing Policy
TCFD Report Disclosure
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years
Traceability Protocol
Training Records on Cybersecurity
Universal Registration Document
Validated Assessment Program (VAP) certification
Waste Management Policy
Water Management Policy
Water Resources Group Membership
Water Use Reduction Policy
Whistleblower Policy
Wood Policy
Worldwide Responsible Apparel Producers (WRAP) certification

Independent Power Producers and Traders

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Annual gross NOx emissions (in metric tons) for the baseline year and annual revenue (in million USD).	E.1.14 NOx Intensity
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Asset Management Plan	S.3.1.17 Asset Integrity Management
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.9 Carbon Intensity E.3.1.17 Carbon Intensity of Generation E.3.1.21 Carbon Intensity Trend of Generation
CDP Water Security Report	E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.2.7.3 Fresh Water Intensity for Generators E.1.3.4 Water Management Programmes E.1.6.2 Physical Climate Risk Management
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Closure plan	E.1.2.2 Site Closure & Rehabilitation
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company Foundation Annual Report	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Access to Basic Services programme	S.4.2.10 Access to Basic Services
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Radioactive Waste Management programmes	E.1.2.6.5 Radioactive Waste Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Site Closure & Rehabilitation initiatives	E.1.2.2 Site Closure & Rehabilitation
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend E.1.2.7.3 Fresh Water Intensity for Generators
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EEI and AGA ESG Reporting Template	E.1.2.6.1 Solid Waste Management E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.3.1.17 Carbon Intensity of Generation E.3.1.21 Carbon Intensity Trend of Generation S.1.6.5 LTIR Trend S.1.6.6 Employee Fatality Rate
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.3.1 Emergency Response Programme
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Asset Integrity Audits	S.3.1.17 Asset Integrity Management
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO 55001 certification	S.3.1.17 Asset Integrity Management
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
PAS 55 certification	S.3.1.17 Asset Integrity Management
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Proxy Reports	G.1.2.1 Business Ethics Programme
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Repair and Maintenance Plan	S.3.1.17 Asset Integrity Management
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total volume of freshwater extracted (in cubic meters) for the baseline year and the megawatt hour (m3/MWh) of output from power generation for the same baseline year	E.1.2.7.3 Fresh Water Intensity for Generators
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Training Records on Asset Integrity	S.3.1.17 Asset Integrity Management
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Industrial Gases

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Annual gross NOx emissions (in metric tons) for the baseline year and annual revenue (in million USD).	E.1.14 NOx Intensity
Annual gross SOx emissions (in metric tons) for the baseline year and annual revenue (in million USD).	E.1.13 SOx Intensity
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Chemsec's SIN List	E.3.1.16 Hazardous Products
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
Evaluation Authorization and Restriction of Chemicals (REACH) regulation	E.3.1.16 Hazardous Products
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Responsible Products & Services Policy	E.3.1.16 Hazardous Products
Revenue disclosure for Hazardous Product Involvement	E.3.1.16 Hazardous Products
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Substances of Very High Concern (per EU registration)	E.3.1.16 Hazardous Products
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.6.5 LTIR Trend
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes

Industrial Machinery

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.2.1.3 Conflict Minerals Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation	S.2.1.3.1 Conflict Minerals Programmes
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Insurance Brokers

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Training Records	G.1.3.8 Responsible Product Offering
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.1.4.2 Compliance Programme G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Polocy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Money Laundering (ML) and Terrorist Financing (TF) Policy	G.1.4.2 Compliance Programme
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Impact & Customer Complains Reports	G.1.3.8 Responsible Product Offering
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	G.1.3.8 Responsible Product Offering
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Integrated Oil and Gas

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Annual Report to the Voluntary Principles Initiative	S.4.2.1.2 Human Rights Programme
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Conduct	G.1.1 Bribery & Corruption Policy
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.4.2.1 Human Rights Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Disclosure or Company Statement outlining 5 years' oil spill data	E.1.2.4 Oil Spill Disclosure & Performance
Diversity & Inclusion Policy	S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Human Rights Programmes	S.4.2.1.2 Human Rights Programme
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Offshore Well Management Responsibility initiatives	E.1.2.6.4 Offshore Well Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's Government Payment Transparency initiatives	G.3.3.1 Transparency on Government Payments
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.3.1 Emergency Response Programme
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.2.6.4 Offshore Well Management E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.3.1.1 Sustainable Products & Services S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.6.4 Offshore Well Management E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.3.1.1 Sustainable Products & Services S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.4.2.1 Human Rights Policy
Human Rights Policy addressing Indigenous Rights	S.4.2.9 Indigenous Rights Policy
Indigenous Rights Policy	S.4.2.9 Indigenous Rights Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights	G.3.1 Political Involvement Policy
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery Statement	S.4.2.1.2 Human Rights Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Offshore Well Management Policy	E.1.2.6.4 Offshore Well Management
Offshore Well Management Programme Report	E.1.2.6.4 Offshore Well Management
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
Operational Management System	E.1.2.6.4 Offshore Well Management
OSHA certification	S.1.6.4 Health & Safety Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Programme Report on Transparency on Government Payments	G.3.3.1 Transparency on Government Payments
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	S.4.2.1 Human Rights Policy
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Tax Transparency Report	G.3.3.1 Transparency on Government Payments
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Wells Management Manual	E.1.2.6.4 Offshore Well Management
Whistleblower Policy	G.1.2 Whistleblower Programmes

Internet Software and Services

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Advertising Ethics Policy	S.3.1.2 Advertising Ethics Policy
Advertising Guidelines & Policies	S.3.1.2 Advertising Ethics Policy S.3.1.6 Editorial Guidelines
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Content Creation Guidelines & Policies	S.3.1.6 Editorial Guidelines
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document describing the company's Media Ethics & Integrity programmes	S.3.1.6.1 Media Ethics Programme
Document disclosing company’s Content and Editorial Guidelines	S.3.1.6 Editorial Guidelines
Document disclosing company’s Terms of Use for customers	S.3.1.6 Editorial Guidelines
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
User Codes of Conduct	S.3.1.6 Editorial Guidelines
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Investment Banking and Brokerage

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Training Records	G.1.3.8 Responsible Product Offering
Anti-Bribery and Corruption Policy	E.3.1.10 Credit & Loan Standards
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Basel Pillar 3 Report	S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.1.4.2 Compliance Programme G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	E.3.1.10 Credit & Loan Standards G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy
Conflict Minerals Policy	E.3.1.10 Credit & Loan Standards
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's availability of "green" consumer products (e.g. green loans, green leasing)	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Asset Management initiatives	E.3.1.11 Responsible Asset Management
Document describing company's Responsible Investment programme	G.1.3.6 Responsible Investment Programme
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's sales or services of sustainable products	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
E&S Risk Sector Policy	G.1.3.7 Corporate Finance - ESG Integration
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental (Management) Policy	E.3.1.10 Credit & Loan Standards
Equal Opportunities Policy	S.1.2 Discrimination Policy
Equator Principles signatory document	G.1.3.5 Equator Principles Signatory
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Financial Disclosures	S.4.4.3 Tier 1 Capital Buffer S.4.4.5 Leverage Ratio
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting S.4.4.8 Asset Quality
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal Audit Reports	G.1.3.7 Corporate Finance - ESG Integration
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Money Laundering (ML) and Terrorist Financing (TF) Policy	G.1.4.2 Compliance Programme
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Impact & Customer Complains Reports	G.1.3.8 Responsible Product Offering
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Investment Policy	E.3.1.11 Responsible Asset Management G.1.3.2 Responsible Investment Policy
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	G.1.3.8 Responsible Product Offering
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
UN Environment Programme Finance Initiative (UNEPFI) Membership	G.1.3.3 UNEPFI Signatory
UN Principles for Responsible Investment (PRI) Membership	G.1.3.1 PRI Signatory
Whistleblower Policy	G.1.2 Whistleblower Programmes

IT Consulting

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Polocy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Laboratory Equipment & Services

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Animal Testing Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Animal Welfare Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Testing initiatives	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Clinical Trials Programme	G.1.4.6 Clinical Trial Standards G.1.4.7 Clinical Trial Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Ethical Clinial Trials commitment	G.1.4.6 Clinical Trial Standards G.1.4.7 Clinical Trial Programme
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emerging Technologies Policy	G.1.4.5 Policy on Emerging Technologies
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Life & Health Insurance

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Training Records	G.1.3.8 Responsible Product Offering
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Basel Pillar 3 Report	S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.1.4.2 Compliance Programme G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.6.2 Physical Climate Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's availability of "green" consumer products (e.g. green loans, green leasing)	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Financial Inclusion programme	S.4.2.3 Financial Inclusion
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Asset Management initiatives	E.3.1.11 Responsible Asset Management
Document describing company's Responsible Investment programme	G.1.3.6 Responsible Investment Programme
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's sales or services of sustainable products	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Underwriting Standards programme	G.1.3.9 Underwriting Standards
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Form 20-F	E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Polocy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Money Laundering (ML) and Terrorist Financing (TF) Policy	G.1.4.2 Compliance Programme
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Product Impact & Customer Complains Reports	G.1.3.8 Responsible Product Offering
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Investment Policy	E.3.1.11 Responsible Asset Management G.1.3.2 Responsible Investment Policy
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	G.1.3.8 Responsible Product Offering
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6.2 Physical Climate Risk Management
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
UN Environment Programme Finance Initiative (UNEPFI) Membership	G.1.3.3 UNEPFI Signatory
UN Principles for Responsible Investment (PRI) Membership	G.1.3.1 PRI Signatory
Underwriting Standards Policy	G.1.3.9 Underwriting Standards
Whistleblower Policy	G.1.2 Whistleblower Programmes

Luxury Apparel

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Animal Testing Policy	G.1.4.3 Animal Testing Policy
Animal Welfare Compliance Monitoring Report	G.1.4.4.1 Animal Welfare Programme
Animal Welfare Policy	G.1.4.3 Animal Testing Policy G.1.4.4 Animal Welfare Policy G.1.4.4.1 Animal Welfare Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.4.3 Animal Testing Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Testing initiatives	G.1.4.3 Animal Testing Policy
Document describing company's Animal Welfare programme	G.1.4.4 Animal Welfare Policy
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's labels or products and revenues that are Fair Trade certified	S.2.2.4 Fair Trade Products
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SA 8000 certification	S.2.2.3 Social Supplier Certification
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Validated Assessment Program (VAP) certification	S.2.2.3 Social Supplier Certification
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
Worldwide Responsible Apparel Producers (WRAP) certification	S.2.2.3 Social Supplier Certification

Managed Healthcare

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Healthcare Access initiatives	S.4.2.7 Access to Health Care
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Value-based Health Care programme	S.3.1.15 Value-based Health Care Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Healthcare Access Policies	S.4.2.7 Access to Health Care
HITRUST for the US healthcare sector	S.3.1.3.3 Cybersecurity Programme
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Value-based Health Care Policy	S.3.1.15 Value-based Health Care Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Marine Ports

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.6.2 Physical Climate Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Noise Impact Management initiatives	S.4.2.15 Noise Management
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.3.1 Emergency Response Programme
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Noise-Related Incident Hotlines or Complaint Mechanisms	S.4.2.15 Noise Management
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.3 Non-GHG Air Emissions Programmes S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6.2 Physical Climate Risk Management
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Medical Devices

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Animal Testing Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Animal Welfare Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Clinical Trial Data Transparency Policy	S.3.2.2 Trial Data Transparency
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Testing initiatives	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Clinical Trials Programme	G.1.4.6 Clinical Trial Standards G.1.4.7 Clinical Trial Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's Ethical Clinial Trials commitment	G.1.4.6 Clinical Trial Standards G.1.4.7 Clinical Trial Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Healthcare Access initiatives	S.4.2.7 Access to Health Care
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Marketing Programmes	S.3.1.13 Ethical Marketing Promotion
Document describing company's statements or guidelines for clinical trial data transparency	S.3.2.2 Trial Data Transparency
Document describing company's Value-based Health Care programme	S.3.1.15 Value-based Health Care Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document describing the company's Equitable Pricing and Availability initiatives	S.4.2.6 Equitable Pricing and Availability
Document describing the company's Intellectual Property Access Help initiatives	S.4.2.6.1 Intellectual Property Access
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emerging Technologies Policy	G.1.4.5 Policy on Emerging Technologies
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Healthcare Access Policies	S.4.2.7 Access to Health Care
Healthcare Professional Payments Disclosures	S.3.1.13 Ethical Marketing Promotion
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 13485	S.3.1.9.1 Product and Service Safety Programme
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procurement Charter	E.2.1 Green Procurement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Value-based Health Care Policy	S.3.1.15 Value-based Health Care Programme
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Medical Distribution

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Disclosure/certifications on any ethical marketing standards that the company is compliant with	S.3.1.12 Drug Promotion Standards
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Marketing Programmes	S.3.1.13 Ethical Marketing Promotion
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Drug Promotion Standards Policy	S.3.1.12 Drug Promotion Standards
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Environmental Policy	E.1.1 Environmental Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GRI Disclosures	E.1.8 Renewable Energy Programmes
Healthcare Professional Payments Disclosures	S.3.1.13 Ethical Marketing Promotion
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
QMS external certification documents	S.3.2.1 QMS Certifications
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Medical Facilities

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Healthcare Access initiatives	S.4.2.7 Access to Health Care
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Value-based Health Care programme	S.3.1.15 Value-based Health Care Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Healthcare Access Policies	S.4.2.7 Access to Health Care
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procurement Charter	E.2.1 Green Procurement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Value-based Health Care Policy	S.3.1.15 Value-based Health Care Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Medical Services

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Animal Testing Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Animal Welfare Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Testing initiatives	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Clinical Trials Programme	G.1.4.6 Clinical Trial Standards G.1.4.7 Clinical Trial Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Ethical Clinial Trials commitment	G.1.4.6 Clinical Trial Standards G.1.4.7 Clinical Trial Programme
Document describing company's Healthcare Access initiatives	S.4.2.7 Access to Health Care
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Value-based Health Care programme	S.3.1.15 Value-based Health Care Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Emerging Technologies Policy	G.1.4.5 Policy on Emerging Technologies
Employee Manual	S.1.3 Diversity Programmes
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Healthcare Access Policies	S.4.2.7 Access to Health Care
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Value-based Health Care Policy	S.3.1.15 Value-based Health Care Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Medical Supplies

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Animal Testing Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Animal Welfare Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Testing initiatives	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Clinical Trials Programme	G.1.4.6 Clinical Trial Standards G.1.4.7 Clinical Trial Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Ethical Clinial Trials commitment	G.1.4.6 Clinical Trial Standards G.1.4.7 Clinical Trial Programme
Document describing company's Healthcare Access initiatives	S.4.2.7 Access to Health Care
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Value-based Health Care programme	S.3.1.15 Value-based Health Care Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Emerging Technologies Policy	G.1.4.5 Policy on Emerging Technologies
Employee Manual	S.1.3 Diversity Programmes
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Healthcare Access Policies	S.4.2.7 Access to Health Care
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Value-based Health Care Policy	S.3.1.15 Value-based Health Care Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Metal & Glass Packaging

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Environmental Policy	E.1.1 Environmental Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.6.5 LTIR Trend
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes

Motorcycles

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
QMS external certification documents	S.3.2.1 QMS Certifications
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Mortgage REITs

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Bribery and Corruption Policy	E.3.1.10 Credit & Loan Standards
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	E.3.1.10 Credit & Loan Standards G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Conflict Minerals Policy	E.3.1.10 Credit & Loan Standards
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental (Management) Policy	E.3.1.10 Credit & Loan Standards
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Investment Policy	G.1.3.2 Responsible Investment Policy
SASB Disclosures	E.1.6.1 GHG Risk Management
Sector-Specific Disclosure Modules (if applicable)	E.1.6.1 GHG Risk Management
Sustainability Disclosure Standards	E.1.6.1 GHG Risk Management S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management
Whistleblower Policy	G.1.2 Whistleblower Programmes

Movies and Entertainment

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Advertising Ethics Policy	S.3.1.2 Advertising Ethics Policy
Advertising Guidelines & Policies	S.3.1.2 Advertising Ethics Policy S.3.1.6 Editorial Guidelines
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Content Creation Guidelines & Policies	S.3.1.6 Editorial Guidelines
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document describing the company's Media Ethics & Integrity programmes	S.3.1.6.1 Media Ethics Programme
Document disclosing company’s Content and Editorial Guidelines	S.3.1.6 Editorial Guidelines
Document disclosing company’s Terms of Use for customers	S.3.1.6 Editorial Guidelines
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Polocy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
User Codes of Conduct	S.3.1.6 Editorial Guidelines
Whistleblower Policy	G.1.2 Whistleblower Programmes

Multi-Sector Holdings

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's availability of "green" consumer products (e.g. green loans, green leasing)	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Investment programme	G.1.3.6 Responsible Investment Programme
Document describing company's sales or services of sustainable products	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Investment Policy	G.1.3.2 Responsible Investment Policy
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Whistleblower Policy	G.1.2 Whistleblower Programmes

Multi-Utilities

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Annual gross NOx emissions (in metric tons) for the baseline year and annual revenue (in million USD).	E.1.14 NOx Intensity
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Asset Management Plan	S.3.1.17 Asset Integrity Management
Asset Upgrades and Maintenance Plan	S.3.1.17 Asset Integrity Management
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.9 Carbon Intensity E.3.1.17 Carbon Intensity of Generation E.3.1.21 Carbon Intensity Trend of Generation
CDP Water Security Report	E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.2.7.3 Fresh Water Intensity for Generators E.1.3.4 Water Management Programmes E.1.6.2 Physical Climate Risk Management
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Closure plan	E.1.2.2 Site Closure & Rehabilitation
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company Foundation Annual Report	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Access to Basic Services programme	S.4.2.10 Access to Basic Services
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Radioactive Waste Management programmes	E.1.2.6.5 Radioactive Waste Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Site Closure & Rehabilitation initiatives	E.1.2.2 Site Closure & Rehabilitation
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend E.1.2.7.3 Fresh Water Intensity for Generators
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EEI and AGA ESG Reporting Template	E.1.2.6.1 Solid Waste Management E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme E.3.1.17 Carbon Intensity of Generation E.3.1.18 Transmission Loss Rate E.3.1.21 Carbon Intensity Trend of Generation S.1.6.2.1 Health and Safety Management System S.1.6.5 LTIR Trend S.1.6.6 Employee Fatality Rate
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.3.1 Emergency Response Programme
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Asset Integrity Audits	S.3.1.17 Asset Integrity Management
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO 55001 certification	S.3.1.17 Asset Integrity Management
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Nuclear Asset Decommissioning Reports	E.1.2.2 Site Closure & Rehabilitation
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
PAS 55 certification	S.3.1.17 Asset Integrity Management
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Proxy Reports	G.1.2.1 Business Ethics Programme
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Repair and Maintenance Plan	S.3.1.17 Asset Integrity Management
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.3.1.18 Transmission Loss Rate S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total volume of freshwater extracted (in cubic meters) for the baseline year and the megawatt hour (m3/MWh) of output from power generation for the same baseline year	E.1.2.7.3 Fresh Water Intensity for Generators
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Training Records on Asset Integrity	S.3.1.17 Asset Integrity Management
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Vegetation Management	S.3.1.17 Asset Integrity Management
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Website links to federal grants for electricity bill payment administered by the company	S.4.2.10 Access to Basic Services
Whistleblower Policy	G.1.2 Whistleblower Programmes

Non-Residential Construction

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Annual Report to the Voluntary Principles Initiative	S.4.2.1.2 Human Rights Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
Cement Sustainability (CSI) by World Business Council for Sustainable Development membership	G.1.3.4 Green Building Memberships
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Human Rights Programmes	S.4.2.1.2 Human Rights Programme
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Indigenous Rights Policy	S.4.2.9 Indigenous Rights Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery Statement	S.4.2.1.2 Human Rights Programme
National Green Building Councils memberships	G.1.3.4 Green Building Memberships
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy S.4.2.1 Human Rights Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
UNFI Property Group membership	G.1.3.4 Green Building Memberships
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
World Green Building Council membership	G.1.3.4 Green Building Memberships

Office Services

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct/Ethics	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's materials usage from FSC or other certified sources (paper, wood, wood pulp or fibres)	E.2.1.8 FSC Certified Sourcing
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
Labour Rights Policy	S.1.1 Freedom of Association Policy
Procurement Charter	E.2.1 Green Procurement Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Universal Registration Document	E.1.11 Renewable Energy Use

Oil and Gas Drilling

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Conduct	G.1.1 Bribery & Corruption Policy
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.9 Carbon Intensity
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Disclosure or Company Statement outlining 5 years' oil spill data	E.1.2.4 Oil Spill Disclosure & Performance
Diversity & Inclusion Policy	S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Offshore Well Management Responsibility initiatives	E.1.2.6.4 Offshore Well Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.2.6.4 Offshore Well Management E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.3.1.1 Sustainable Products & Services S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.6.4 Offshore Well Management E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.3.1.1 Sustainable Products & Services S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights	G.3.1 Political Involvement Policy
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Offshore Well Management Policy	E.1.2.6.4 Offshore Well Management
Offshore Well Management Programme Report	E.1.2.6.4 Offshore Well Management
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
Operational Management System	E.1.2.6.4 Offshore Well Management
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6.1 GHG Risk Management
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6.1 GHG Risk Management
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Wells Management Manual	E.1.2.6.4 Offshore Well Management
Whistleblower Policy	G.1.2 Whistleblower Programmes

Oil & Gas Equipment

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Conduct	G.1.1 Bribery & Corruption Policy
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.6.1 GHG Risk Management E.1.9 Carbon Intensity
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Disclosure or Company Statement outlining 5 years' oil spill data	E.1.2.4 Oil Spill Disclosure & Performance
Diversity & Inclusion Policy	S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Offshore Well Management Responsibility initiatives	E.1.2.6.4 Offshore Well Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.2.6.4 Offshore Well Management E.1.6.1 GHG Risk Management E.3.1.1 Sustainable Products & Services S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.6.4 Offshore Well Management E.1.6.1 GHG Risk Management E.3.1.1 Sustainable Products & Services S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights	G.3.1 Political Involvement Policy
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Offshore Well Management Policy	E.1.2.6.4 Offshore Well Management
Offshore Well Management Programme Report	E.1.2.6.4 Offshore Well Management
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
Operational Management System	E.1.2.6.4 Offshore Well Management
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6.1 GHG Risk Management
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6.1 GHG Risk Management
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6.1 GHG Risk Management
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Wells Management Manual	E.1.2.6.4 Offshore Well Management
Whistleblower Policy	G.1.2 Whistleblower Programmes

Oil and Gas Exploration and Production

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Annual Report to the Voluntary Principles Initiative	S.4.2.1.2 Human Rights Programme
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Conduct	G.1.1 Bribery & Corruption Policy
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.4.2.1 Human Rights Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Disclosure or Company Statement outlining 5 years' oil spill data	E.1.2.4 Oil Spill Disclosure & Performance
Diversity & Inclusion Policy	S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Human Rights Programmes	S.4.2.1.2 Human Rights Programme
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Offshore Well Management Responsibility initiatives	E.1.2.6.4 Offshore Well Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's Government Payment Transparency initiatives	G.3.3.1 Transparency on Government Payments
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.3.1 Emergency Response Programme
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.2.6.4 Offshore Well Management E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.3.1.1 Sustainable Products & Services S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.6.4 Offshore Well Management E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.3.1.1 Sustainable Products & Services S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.4.2.1 Human Rights Policy
Human Rights Policy addressing Indigenous Rights	S.4.2.9 Indigenous Rights Policy
Indigenous Rights Policy	S.4.2.9 Indigenous Rights Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights	G.3.1 Political Involvement Policy
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery Statement	S.4.2.1.2 Human Rights Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Offshore Well Management Policy	E.1.2.6.4 Offshore Well Management
Offshore Well Management Programme Report	E.1.2.6.4 Offshore Well Management
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
Operational Management System	E.1.2.6.4 Offshore Well Management
OSHA certification	S.1.6.4 Health & Safety Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Programme Report on Transparency on Government Payments	G.3.3.1 Transparency on Government Payments
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	S.4.2.1 Human Rights Policy
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Tax Transparency Report	G.3.3.1 Transparency on Government Payments
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Wells Management Manual	E.1.2.6.4 Offshore Well Management
Whistleblower Policy	G.1.2 Whistleblower Programmes

Oil and Gas Refining and Marketing

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Conduct	G.1.1 Bribery & Corruption Policy
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Disclosure or Company Statement outlining 5 years' oil spill data	E.1.2.4 Oil Spill Disclosure & Performance
Diversity & Inclusion Policy	S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.3.1.1 Sustainable Products & Services S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.3.1.1 Sustainable Products & Services S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Human Rights Policy addressing Indigenous Rights	S.4.2.9 Indigenous Rights Policy
Indigenous Rights Policy	S.4.2.9 Indigenous Rights Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights	G.3.1 Political Involvement Policy
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Oil and Gas Storage and Transportation

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Asset Management Plan	S.3.1.17 Asset Integrity Management
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.9 Carbon Intensity
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	S.1.1 Freedom of Association Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Disclosure or Company Statement outlining 5 years' oil spill data	E.1.2.4 Oil Spill Disclosure & Performance
Diversity & Inclusion Policy	S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.3.1 Emergency Response Programme
Form 10-K	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.3.1.1 Sustainable Products & Services S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.3.1.1 Sustainable Products & Services S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Human Rights Policy addressing Indigenous Rights	S.4.2.9 Indigenous Rights Policy
Indigenous Rights Policy	S.4.2.9 Indigenous Rights Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Asset Integrity Audits	S.3.1.17 Asset Integrity Management
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO 55001 certification	S.3.1.17 Asset Integrity Management
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
PAS 55 certification	S.3.1.17 Asset Integrity Management
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.3 Non-GHG Air Emissions Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Training Records on Asset Integrity	S.3.1.17 Asset Integrity Management
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme

Online and Direct Marketing Retail

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Citizenship Report	E.2.1.6 Green Outsourced Logistics Programmes
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Supply Chain Report	E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Universal Registration Document	E.1.11 Renewable Energy Use E.2.1.6 Green Outsourced Logistics Programmes
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Other Financial Services

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Training Records	G.1.3.8 Responsible Product Offering
Anti-Bribery and Corruption Policy	E.3.1.10 Credit & Loan Standards
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Basel Pillar 3 Report	S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.1.4.2 Compliance Programme G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.6.2 Physical Climate Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	E.3.1.10 Credit & Loan Standards G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Conflict Minerals Policy	E.3.1.10 Credit & Loan Standards
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's availability of "green" consumer products (e.g. green loans, green leasing)	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Financial Inclusion programme	S.4.2.3 Financial Inclusion
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Asset Management initiatives	E.3.1.11 Responsible Asset Management
Document describing company's Responsible Investment programme	G.1.3.6 Responsible Investment Programme
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's sales or services of sustainable products	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Underwriting Standards programme	G.1.3.9 Underwriting Standards
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
E&S Risk Sector Policy	G.1.3.7 Corporate Finance - ESG Integration
Employee Manual	S.1.3 Diversity Programmes
Environmental (Management) Policy	E.3.1.10 Credit & Loan Standards
Equal Opportunities Policy	S.1.2 Discrimination Policy
Equator Principles signatory document	G.1.3.5 Equator Principles Signatory
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Financial Disclosures	S.4.4.3 Tier 1 Capital Buffer S.4.4.5 Leverage Ratio
Form 10-K	E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting S.4.4.8 Asset Quality
Form 20-F	E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal Audit Reports	G.1.3.7 Corporate Finance - ESG Integration
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
Labour Rights Policy	S.1.1 Freedom of Association Policy
Money Laundering (ML) and Terrorist Financing (TF) Policy	G.1.4.2 Compliance Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Product Impact & Customer Complains Reports	G.1.3.8 Responsible Product Offering
Responsible Investment Policy	E.3.1.11 Responsible Asset Management G.1.3.2 Responsible Investment Policy
Responsible Products & Services Policy	G.1.3.8 Responsible Product Offering
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6.2 Physical Climate Risk Management
UN Environment Programme Finance Initiative (UNEPFI) Membership	G.1.3.3 UNEPFI Signatory
UN Principles for Responsible Investment (PRI) Membership	G.1.3.1 PRI Signatory
Underwriting Standards Policy	G.1.3.9 Underwriting Standards
Whistleblower Policy	G.1.2 Whistleblower Programmes

Packaged Foods

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Affiliation to International Cocoa Organization (ICCO), Roundtable on Responsible Cacao membership, Other relevant memberships	E.2.1.5 Food & Beverage Sustainability Initiatives
Alliance for Healthier Generation affiliation	S.3.1.16 Nutrition and Health Programme
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Animal Welfare Compliance Monitoring Report	G.1.4.4.1 Animal Welfare Programme
Animal Welfare Policy	G.1.4.4 Animal Welfare Policy G.1.4.4.1 Animal Welfare Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Aquaculture Stewardship (ASC) Certification	E.2.1.4 Sustainable Aquaculture Programmes
Biodiversity Policy	E.1.2.10 Deforestation Programme
BRC	S.3.1.9.1 Product and Service Safety Programme S.3.2.1 QMS Certifications
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Forests Report	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Citizenship Report	E.2.1.3 Sustainable Agriculture Programmes
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	E.1.2.9 Deforestation Policy G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Deforestation Policy	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Deforestation Programme Reports (such as timber, palm oil, soy)	E.1.2.10 Deforestation Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Welfare programme	G.1.4.4 Animal Welfare Policy
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Deforestation Due Diligence (Own Operations & Third Party Suppliers)	E.1.2.9 Deforestation Policy
Document describing company's Deforestation Programme	E.1.2.10 Deforestation Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's labels or products and revenues that are Fair Trade certified	S.2.2.4 Fair Trade Products
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Nutrition & Health programme	S.3.1.16 Nutrition and Health Programme
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's revenue data for Organic Labelled Products sales	E.3.1.8 Organic Products
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainable Agriculture programmes	E.2.1.3 Sustainable Agriculture Programmes
Document describing company's Sustainable Fishing/Aquaculture practices and targets	E.2.1.4 Sustainable Aquaculture Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
External Deforestation Certifications	E.1.2.10 Deforestation Programme
Forestry Policy	E.1.2.9 Deforestation Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Global Food Safety Initiative membership	E.2.1.5 Food & Beverage Sustainability Initiatives
GMO Policy	E.3.1.9 GMO Policy
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
HACCP	S.3.1.9.1 Product and Service Safety Programme
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Health & Sustainable Food Charter	E.2.1.3 Sustainable Agriculture Programmes E.2.1.4 Sustainable Aquaculture Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
IFS	S.3.1.9.1 Product and Service Safety Programme S.3.2.1 QMS Certifications
Incident Investigation Mechanisms	E.1.2.10 Deforestation Programme
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
Internal/External Deforestation Audits	E.1.2.10 Deforestation Programme
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Marine Stewardship Council (MSC) Certification	E.2.1.4 Sustainable Aquaculture Programmes
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
Organic Trade Association (OTA) membership	E.2.1.5 Food & Beverage Sustainability Initiatives
OSHA certification	S.1.6.4 Health & Safety Certifications
Palm Oil Policy	E.1.2.9 Deforestation Policy
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Product Health & Safety Policy	E.3.1.9 GMO Policy
Product Safety & Quality Policy	E.3.1.9 GMO Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Raw Materials Sourcing Standard	E.1.2.9 Deforestation Policy
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Relevant membership e.g: Round Table on Responsible Soy Association (RTRS)	E.1.2.10 Deforestation Programme E.2.1.5 Food & Beverage Sustainability Initiatives
Relevant membership e.g: Roundtable on Sustainable Palm Oil (RSPO)	E.1.2.10 Deforestation Programme E.2.1.5 Food & Beverage Sustainability Initiatives
Relevant membership e.g: The Consumer Goods Forum (TCGF)	E.1.2.10 Deforestation Programme E.2.1.5 Food & Beverage Sustainability Initiatives S.3.1.16 Nutrition and Health Programme
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)
Social Supplier Standards
Solid Waste Management Policy
Sourcing Policy
Supplier Code of Conduct/Ethics
Supplier Handbook
Supplier Policy
Supply Chain Report
Sustainability Disclosure Standards
Sustainability/ESG/CSR Policy
Sustainable Agriculture Report
Sustainable Development Report
Sustainable Sourcing Charter
Sustainable Sourcing Policy
TCFD Report Disclosure
The Food, Agriculture and Natural Resources Analysis Network affiliation
The Global Alliance for Improved Nutrition affiliation
The International Cocoa Organization (ICCO). For fishers: EU Fishmeal, Norwegian Seafood Federation, Confederation of Norwegian Enterprise (NHO), OrAqua – Organic Aquaculture, Federation of European Aquaculture Producers (FEAP), HBF Faroe Fish Farmers As
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years
Traceability Protocol
Universal Registration Document
Water Management Policy
Water Resources Group Membership
Water Use Reduction Policy
Whistleblower Policy
Wood Policy

Paper and Pulp

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Annual Report to the Voluntary Principles Initiative	S.4.2.1.2 Human Rights Programme
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Forests report	E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.2.1.8 FSC Certified Sourcing
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Diversity & Inclusion Policy	S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Human Rights Programmes	S.4.2.1.2 Human Rights Programme
Document describing company's materials usage from FSC or other certified sources (paper, wood, wood pulp or fibres)	E.2.1.8 FSC Certified Sourcing
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's total forest area that is FSC certified	E.1.2.8 Forest Certifications
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Emerging Technologies Policy	G.1.4.5 Policy on Emerging Technologies
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Indigenous Rights Policy	S.4.2.9 Indigenous Rights Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes S.1.6.2.1 Health and Safety Management System
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
Modern Slavery Statement	S.4.2.1.2 Human Rights Programme
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Other relevant certifications (SFI, ATFS, PEFC, Other local programmes)	E.1.2.8 Forest Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy E.2.1.1 Supplier Environmental Programmes S.4.2.1 Human Rights Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Development Report	E.2.1.1 Supplier Environmental Programmes
Sustainable Sourcing Policy	E.2.1.1 Supplier Environmental Programmes
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes

Paper Packaging

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's materials usage from FSC or other certified sources (paper, wood, wood pulp or fibres)	E.2.1.8 FSC Certified Sourcing
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Environmental Policy	E.1.1 Environmental Policy
Forest Stewardship Council (FSC)	E.2.1.8 FSC Certified Sourcing
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes S.1.6.2.1 Health and Safety Management System
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Membership Together for Sustainability	E.2.1.1 Supplier Environmental Programmes
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy E.2.1.1 Supplier Environmental Programmes
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.6.5 LTIR Trend
Sustainable Development Report	E.2.1.1 Supplier Environmental Programmes
Sustainable Sourcing Policy	E.2.1.1 Supplier Environmental Programmes
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes

Personal Products

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Animal Testing Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Animal Welfare Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Biodiversity Policy	E.1.2.10 Deforestation Programme
BRC	S.3.1.9.1 Product and Service Safety Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Forests Report	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Chemsec's SIN List	E.3.1.16 Hazardous Products
Citizenship Report	E.2.1.3 Sustainable Agriculture Programmes
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	E.1.2.9 Deforestation Policy G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.4.3 Animal Testing Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Deforestation Policy	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Deforestation Programme Reports (such as timber, palm oil, soy)	E.1.2.10 Deforestation Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Testing initiatives	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Deforestation Due Diligence (Own Operations & Third Party Suppliers)	E.1.2.9 Deforestation Policy
Document describing company's Deforestation Programme	E.1.2.10 Deforestation Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's materials usage from FSC or other certified sources (paper, wood, wood pulp or fibres)	E.2.1.8 FSC Certified Sourcing
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainable Agriculture programmes	E.2.1.3 Sustainable Agriculture Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Emerging Technologies Policy	G.1.4.5 Policy on Emerging Technologies
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Evaluation Authorization and Restriction of Chemicals (REACH) regulation	E.3.1.16 Hazardous Products
External Deforestation Certifications	E.1.2.10 Deforestation Programme
Forest Stewardship Council (FSC)	E.2.1.2 Supplier Environmental Certifications
Forestry Policy	E.1.2.9 Deforestation Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Genetic Engineering and Nanotecnology Policy	G.1.4.5 Policy on Emerging Technologies
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
HACCP	S.3.1.9.1 Product and Service Safety Programme
Health & Sustainable Food Charter	E.2.1.3 Sustainable Agriculture Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
IFS	S.3.1.9.1 Product and Service Safety Programme
Incident Investigation Mechanisms	E.1.2.10 Deforestation Programme
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal/External Deforestation Audits	E.1.2.10 Deforestation Programme
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Palm Oil Policy	E.1.2.9 Deforestation Policy
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Position papers on stem cell research	G.1.4.5 Policy on Emerging Technologies
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
QMS external certification documents	S.3.2.1 QMS Certifications
Raw Materials Sourcing Standard	E.1.2.9 Deforestation Policy
Relevant membership e.g: Round Table on Responsible Soy Association (RTRS)	E.1.2.10 Deforestation Programme
Relevant membership e.g: Roundtable on Sustainable Palm Oil (RSPO)	E.1.2.10 Deforestation Programme
Relevant membership e.g: The Consumer Goods Forum (TCGF)	E.1.2.10 Deforestation Programme
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	E.3.1.16 Hazardous Products
Revenue disclosure for Hazardous Product Involvement	E.3.1.16 Hazardous Products
SA 8000 certification	S.2.2.3 Social Supplier Certification
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Solid Waste Management Policy
Sourcing Policy
Substances of Very High Concern (per EU registration)
Supplier Code of Conduct/Ethics
Supplier Handbook
Supplier Policy
Supply Chain Report
Sustainability Disclosure Standards
Sustainability/ESG/CSR Policy
Sustainable Agriculture Report
Sustainable Development Report
Sustainable Sourcing Charter
Sustainable Sourcing Policy
TCFD Report Disclosure
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years
Traceability Protocol
Training Records on Cybersecurity
Universal Registration Document
Validated Assessment Program (VAP) certification
Waste Management Policy
Water Management Policy
Water Resources Group Membership
Water Use Reduction Policy
Whistleblower Policy
Wood Policy
Worldwide Responsible Apparel Producers (WRAP) certification

Pharmaceuticals

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Access to Medicine Policy	S.4.2.4 Access to Medicine Programme
Animal Testing Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Animal Welfare Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Clinical Trial Data Transparency Policy	S.3.2.2 Trial Data Transparency
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Company level list-price changes	S.3.2.3 US Drug Price Transparency
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Disclosure/certifications on any ethical marketing standards that the company is compliant with	S.3.1.12 Drug Promotion Standards
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Testing initiatives	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Clinical Trials Programme	G.1.4.6 Clinical Trial Standards G.1.4.7 Clinical Trial Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Ethical Clinial Trials commitment	G.1.4.6 Clinical Trial Standards G.1.4.7 Clinical Trial Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Marketing Programmes	S.3.1.13 Ethical Marketing Promotion
Document describing company's statements or guidelines for clinical trial data transparency	S.3.2.2 Trial Data Transparency
Document describing company's Value-based Health Care programme	S.3.1.15 Value-based Health Care Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document describing the company's Access to Medicine Programme	S.4.2.4 Access to Medicine Programme
Document describing the company's Equitable Pricing and Availability initiatives	S.4.2.6 Equitable Pricing and Availability
Document describing the company's Intellectual Property Access Help initiatives	S.4.2.6.1 Intellectual Property Access
Document describing the company's R&D Efforts in Neglected Tropical and High Burden Diseases	S.4.2.5 Neglected Diseases R&D
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Drug Promotion Standards Policy	S.3.1.12 Drug Promotion Standards
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emerging Technologies Policy	G.1.4.5 Policy on Emerging Technologies
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Healthcare Professional Payments Disclosures	S.3.1.13 Ethical Marketing Promotion
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
R&D Partnership Reports with Public, Non-Profit or Other Companies	S.4.2.5 Neglected Diseases R&D
R&D Pipeline	S.4.2.5 Neglected Diseases R&D
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Standalone Price Transparency Report	S.3.2.3 US Drug Price Transparency
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Value-based Health Care Policy	S.3.1.15 Value-based Health Care Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Precious Metals Mining

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Annual Report to the Voluntary Principles Initiative	S.4.2.1.2 Human Rights Programme
Annual Tailings Disclosure	E.1.3.6 Tailings Management and Standards
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Closure plan	E.1.2.2 Site Closure & Rehabilitation
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Asset Compliance with IRMA or MAC-TSM	E.1.3.6 Tailings Management and Standards
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Cyanide Management initiatives	E.1.2.5 Cyanide Management
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Human Rights Programmes	S.4.2.1.2 Human Rights Programme
Document describing company's initiatives or programmes addressing HIV/AIDS	S.1.6.3 HIV/Aids Programmes
Document describing company's Leakage Prevention, Failure or Overflow of Tailings initiatives	E.1.2.6.2 Mineral Waste Management
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Site Closure & Rehabilitation initiatives	E.1.2.2 Site Closure & Rehabilitation
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's Government Payment Transparency initiatives	G.3.3.1 Transparency on Government Payments
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.2.6.2 Mineral Waste Management E.1.3.1 Emergency Response Programme
ESTMA Report	G.3.3.1 Transparency on Government Payments
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GISTM Audit Results	E.1.3.6 Tailings Management and Standards
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Indigenous Rights Policy	S.4.2.9 Indigenous Rights Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
IRMA Audit Results	E.1.3.6 Tailings Management and Standards
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
MAC Progress Report	E.1.2.6.2 Mineral Waste Management
Mineral Waste Management Policy	E.1.2.6.2 Mineral Waste Management
Modern Slavery Statement	S.4.2.1.2 Human Rights Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	S.4.2.1 Human Rights Policy
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Tailings Facilities Disclosure Report	E.1.2.6.2 Mineral Waste Management
Tailings Management Policy	E.1.2.6.2 Mineral Waste Management
Tailings Management Report	E.1.3.6 Tailings Management and Standards
Tailings Policy	E.1.2.6.2 Mineral Waste Management
Tax Transparency Report	G.3.3.1 Transparency on Government Payments
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
TSM Progress Report	E.1.3.6 Tailings Management and Standards
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Property and Casualty Insurance

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Training Records	G.1.3.8 Responsible Product Offering
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Basel Pillar 3 Report	S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.1.4.2 Compliance Programme G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.6.2 Physical Climate Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's availability of "green" consumer products (e.g. green loans, green leasing)	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Financial Inclusion programme	S.4.2.3 Financial Inclusion
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Asset Management initiatives	E.3.1.11 Responsible Asset Management
Document describing company's Responsible Investment programme	G.1.3.6 Responsible Investment Programme
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's sales or services of sustainable products	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Underwriting Standards programme	G.1.3.9 Underwriting Standards
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Form 20-F	E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Money Laundering (ML) and Terrorist Financing (TF) Policy	G.1.4.2 Compliance Programme
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Product Impact & Customer Complains Reports	G.1.3.8 Responsible Product Offering
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Investment Policy	E.3.1.11 Responsible Asset Management G.1.3.2 Responsible Investment Policy
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	G.1.3.8 Responsible Product Offering
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6.2 Physical Climate Risk Management
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
UN Environment Programme Finance Initiative (UNEPFI) Membership	G.1.3.3 UNEPFI Signatory
UN Principles for Responsible Investment (PRI) Membership	G.1.3.1 PRI Signatory
Underwriting Standards Policy	G.1.3.9 Underwriting Standards
Whistleblower Policy	G.1.2 Whistleblower Programmes

Publishing

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Advertising Ethics Policy	S.3.1.2 Advertising Ethics Policy
Advertising Guidelines & Policies	S.3.1.2 Advertising Ethics Policy S.3.1.6 Editorial Guidelines
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Content Creation Guidelines & Policies	S.3.1.6 Editorial Guidelines
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document describing the company's Media Ethics & Integrity programmes	S.3.1.6.1 Media Ethics Programme
Document disclosing company’s Content and Editorial Guidelines	S.3.1.6 Editorial Guidelines
Document disclosing company’s Terms of Use for customers	S.3.1.6 Editorial Guidelines
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Polocy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
User Codes of Conduct	S.3.1.6 Editorial Guidelines
Whistleblower Policy	G.1.2 Whistleblower Programmes

Rail Transport

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
American Chemistry Council (ACC) Responsible Care® management system certification	E.1.3 EMS Certification
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Disclosure or Company Statement outlining 5 years' oil spill data	E.1.2.4 Oil Spill Disclosure & Performance
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Noise Impact Management initiatives	S.4.2.15 Noise Management
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Noise-Related Incident Hotlines or Complaint Mechanisms	S.4.2.15 Noise Management
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Real Estate Development

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certifcation	S.1.6.4 Health & Safety Certifications
Carbon Assessments for Real Estate development	E.3.1.12 Real Estate LCA
CDP Climate Change Report	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management
CDP Water Security Report	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Cement Sustainability (CSI) by World Business Council for Sustainable Development membership	G.1.3.4 Green Building Memberships
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's commitment to conducting periodic occupier satisfaction surveys	S.3.1.10 Occupier Satisfaction Surveys
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Customer Energy, Gas and Water Reduction programmes	S.3.1.11 Customer Eco-Efficiency Programmes
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Green Building Investment programme and green building investment targets	E.3.1.13 Green Buildings Investments
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Life Cycle Analysis (LCA) procedures	E.3.1.12 Real Estate LCA
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.2.7.1 Water Risk Management E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Building Certifications (e.g. BREEAM, LEED, NABERS)	E.3.1.12 Real Estate LCA E.3.1.13 Green Buildings Investments E.3.1.14 Share of Green Buildings
Green Procurement Policy	E.2.1 Green Procurement Policy
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
National Green Building Councils memberships	G.1.3.4 Green Building Memberships
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6.1 GHG Risk Management
Sector-Specific Disclosure Modules (if applicable)	E.1.6.1 GHG Risk Management
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.4 Water Management Programmes E.1.6.1 GHG Risk Management S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
UNFI Property Group membership	G.1.3.4 Green Building Memberships
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
World Green Building Council membership	G.1.3.4 Green Building Memberships

Real Estate Management

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Carbon Assessments for Real Estate development	E.3.1.12 Real Estate LCA
CDP Climate Change Report	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management
CDP Water Security Report	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Cement Sustainability (CSI) by World Business Council for Sustainable Development membership	G.1.3.4 Green Building Memberships
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's commitment to conducting periodic occupier satisfaction surveys	S.3.1.10 Occupier Satisfaction Surveys
Document describing company's Customer Energy, Gas and Water Reduction programmes	S.3.1.11 Customer Eco-Efficiency Programmes
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Green Building Investment programme and green building investment targets	E.3.1.13 Green Buildings Investments
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Life Cycle Analysis (LCA) procedures	E.3.1.12 Real Estate LCA
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.2.7.1 Water Risk Management E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Polocy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Green Building Certifications (e.g. BREEAM, LEED, NABERS)	E.3.1.12 Real Estate LCA E.3.1.13 Green Buildings Investments E.3.1.14 Share of Green Buildings
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
National Green Building Councils memberships	G.1.3.4 Green Building Memberships
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
SASB Disclosures	E.1.6.1 GHG Risk Management
Sector-Specific Disclosure Modules (if applicable)	E.1.6.1 GHG Risk Management
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Sustainability Disclosure Standards	E.1.3.4 Water Management Programmes E.1.6.1 GHG Risk Management S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
UNFI Property Group membership	G.1.3.4 Green Building Memberships
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
World Green Building Council membership	G.1.3.4 Green Building Memberships

Real Estate Services

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Customer Energy, Gas and Water Reduction programmes	S.3.1.11 Customer Eco-Efficiency Programmes
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Polocy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
SASB Disclosures	E.1.6.1 GHG Risk Management
Sector-Specific Disclosure Modules (if applicable)	E.1.6.1 GHG Risk Management
Sustainability Disclosure Standards	E.1.6.1 GHG Risk Management S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management
Whistleblower Policy	G.1.2 Whistleblower Programmes

Regional Banks

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Training Records	G.1.3.8 Responsible Product Offering
Anti-Bribery and Corruption Policy	E.3.1.10 Credit & Loan Standards
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Basel Pillar 3 Report	S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Bribery & Corruption Audits	G.1.1.1 Bribery & Corruption Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.2 Compliance Programme G.3.1 Political Involvement Policy
Business Ethics Audits	G.1.2.1 Business Ethics Programme
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	E.3.1.10 Credit & Loan Standards G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.3.8 Responsible Product Offering G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy
Compliance Audits	G.1.4.2 Compliance Programme
Compliance Committee Charter & Description	G.1.1.1 Bribery & Corruption Programmes G.1.2.1 Business Ethics Programme G.1.4.2 Compliance Programme S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Conflict Minerals Policy	E.3.1.10 Credit & Loan Standards
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme G.1.4.2 Compliance Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's availability of "green" consumer products (e.g. green loans, green leasing)	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Financial Inclusion programme	S.4.2.3 Financial Inclusion
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Asset Management initiatives	E.3.1.11 Responsible Asset Management
Document describing company's Responsible Investment programme	G.1.3.6 Responsible Investment Programme
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's sales or services of sustainable products	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
E&S Risk Sector Policy	G.1.3.7 Corporate Finance - ESG Integration
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Engagement Policy	G.1.3.6 Responsible Investment Programme G.1.3.7 Corporate Finance - ESG Integration
Environmental (Management) Policy	E.3.1.10 Credit & Loan Standards
Environmental and Social Exclusion Policy	E.3.1.10 Credit & Loan Standards G.1.3.2 Responsible Investment Policy
Environmental and Social Risk Policy Framework	E.3.1.10 Credit & Loan Standards G.1.3.2 Responsible Investment Policy G.1.3.8 Responsible Product Offering S.1.1 Freedom of Association Policy S.3.1.1 Responsible Marketing Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Equator Principles signatory document	G.1.3.5 Equator Principles Signatory
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Financial Disclosures	S.4.4.3 Tier 1 Capital Buffer S.4.4.5 Leverage Ratio
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting S.4.4.8 Asset Quality
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes S.1.5.2 Human Capital Development
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal Audit Reports	G.1.3.7 Corporate Finance - ESG Integration
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Money Laundering (ML) and Terrorist Financing (TF) Policy	G.1.4.1 Money Laundering Policy G.1.4.2 Compliance Programme
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Pillar 3 Capital Disclosure	S.4.4.2 Systemic Risk Reporting
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Impact & Customer Complains Reports	G.1.3.8 Responsible Product Offering
Proxy Statement	E.3.1.15 Sustainable Financial Initiatives G.1.1.1 Bribery & Corruption Programmes G.1.2.1 Business Ethics Programme G.1.3.6 Responsible Investment Programme G.1.3.7 Corporate Finance - ESG Integration G.1.3.8 Responsible Product Offering G.1.4.2 Compliance Programme S.1.3 Diversity Programmes S.1.5.2 Human Capital Development S.1.6.1 Employee Training S.3.1.3.3 Cybersecurity Programme S.4.2.3 Financial Inclusion S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting S.4.4.3 Tier 1 Capital Buffer S.4.4.5 Leverage Ratio S.4.4.8 Asset Quality
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Investment Policy	G.1.3.6 Responsible Investment Programme
Responsible Investment Policy	E.3.1.11 Responsible Asset Management G.1.3.2 Responsible Investment Policy
Responsible Investment Progress Report	G.1.3.6 Responsible Investment Programme
Responsible Lending Policy	E.3.1.10 Credit & Loan Standards G.1.3.7 Corporate Finance - ESG Integration
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	G.1.3.8 Responsible Product Offering
Sector Policies, e.g. Coal Policy	E.3.1.10 Credit & Loan Standards G.1.3.2 Responsible Investment Policy
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Committee Charter	G.1.3.6 Responsible Investment Programme G.1.3.7 Corporate Finance - ESG Integration
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	E.3.1.10 Credit & Loan Standards G.1.3.2 Responsible Investment Policy S.1.1 Freedom of Association Policy
Systemic Risk Audits	S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
TCFD Report Disclosure	G.1.3.7 Corporate Finance - ESG Integration S.4.2.3 Financial Inclusion
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
UN Environment Programme Finance Initiative (UNEPFI) Membership	G.1.3.3 UNEPFI Signatory
UN PRI Transparency Report	G.1.3.6 Responsible Investment Programme
UN Principles for Responsible Investment (PRI) Membership	G.1.3.1 PRI Signatory
Whistleblower Policy	G.1.2 Whistleblower Programmes
Wolfsberg CBDDQ	G.1.4.2 Compliance Programme

Reinsurance

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Training Records	G.1.3.8 Responsible Product Offering
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Basel Pillar 3 Report	S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Bribery & Corruption Audits	G.1.1.1 Bribery & Corruption Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.2 Whistleblower Programmes G.1.4.2 Compliance Programme G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.6.2 Physical Climate Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy
Compliance Committee Charter & Description	G.1.1.1 Bribery & Corruption Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's availability of "green" consumer products (e.g. green loans, green leasing)	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Asset Management initiatives	E.3.1.11 Responsible Asset Management
Document describing company's Responsible Investment programme	G.1.3.6 Responsible Investment Programme
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's sales or services of sustainable products	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Underwriting Standards programme	G.1.3.9 Underwriting Standards
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Form 20-F	E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Money Laundering (ML) and Terrorist Financing (TF) Policy	G.1.4.2 Compliance Programme
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Product Impact & Customer Complains Reports	G.1.3.8 Responsible Product Offering
Proxy Statement	G.1.1.1 Bribery & Corruption Programmes
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Investment Policy	E.3.1.11 Responsible Asset Management G.1.3.2 Responsible Investment Policy
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	G.1.3.8 Responsible Product Offering
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6.2 Physical Climate Risk Management
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
UN Environment Programme Finance Initiative (UNEPFI) Membership	G.1.3.3 UNEPFI Signatory
UN Principles for Responsible Investment (PRI) Membership	G.1.3.1 PRI Signatory
Underwriting Standards Policy	G.1.3.9 Underwriting Standards
Whistleblower Policy	G.1.2 Whistleblower Programmes

REITs

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Carbon Assessments for Real Estate development	E.3.1.12 Real Estate LCA
CDP Climate Change Report	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management
CDP Water Security Report	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Cement Sustainability (CSI) by World Business Council for Sustainable Development membership	G.1.3.4 Green Building Memberships
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's commitment to conducting periodic occupier satisfaction surveys	S.3.1.10 Occupier Satisfaction Surveys
Document describing company's Customer Energy, Gas and Water Reduction programmes	S.3.1.11 Customer Eco-Efficiency Programmes
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Green Building Investment programme and green building investment targets	E.3.1.13 Green Buildings Investments
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Life Cycle Analysis (LCA) procedures	E.3.1.12 Real Estate LCA
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.2.7.1 Water Risk Management E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Green Building Certifications (e.g. BREEAM, LEED, NABERS)	E.3.1.12 Real Estate LCA E.3.1.13 Green Buildings Investments E.3.1.14 Share of Green Buildings
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
Labour Rights Policy	S.1.1 Freedom of Association Policy
National Green Building Councils memberships	G.1.3.4 Green Building Memberships
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
SASB Disclosures	E.1.6.1 GHG Risk Management
Sector-Specific Disclosure Modules (if applicable)	E.1.6.1 GHG Risk Management
Sustainability Disclosure Standards	E.1.3.4 Water Management Programmes E.1.6.1 GHG Risk Management S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management
UNFI Property Group membership	G.1.3.4 Green Building Memberships
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
World Green Building Council membership	G.1.3.4 Green Building Memberships

Renewable Power Production

Typical Source	Indicator
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Asset Management Plan	S.3.1.17 Asset Integrity Management
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.6.2 Physical Climate Risk Management
CDP Water Security report	E.1.6.2 Physical Climate Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company Foundation Annual Report	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Access to Basic Services programme	S.4.2.10 Access to Basic Services
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Site Closure & Rehabilitation initiatives	E.1.2.2 Site Closure & Rehabilitation
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.3.1 Emergency Response Programme
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.2.2 Site Closure & Rehabilitation E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.2 Site Closure & Rehabilitation E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Asset Integrity Audits	S.3.1.17 Asset Integrity Management
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO 55001 certification	S.3.1.17 Asset Integrity Management
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
PAS 55 certification	S.3.1.17 Asset Integrity Management
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Proxy Reports	G.1.2.1 Business Ethics Programme
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Repair and Maintenance Plan	S.3.1.17 Asset Integrity Management
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6.2 Physical Climate Risk Management
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Training Records on Asset Integrity	S.3.1.17 Asset Integrity Management
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Research & Consulting

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Restaurants

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Affiliation to International Cocoa Organization (ICCO), Roundtable on Responsible Cacao membership, Other relevant memberships	E.2.1.5 Food & Beverage Sustainability Initiatives
Alliance for Healthier Generation affiliation	S.3.1.16 Nutrition and Health Programme
Animal Welfare Compliance Monitoring Report	G.1.4.4.1 Animal Welfare Programme
Animal Welfare Policy	G.1.4.4 Animal Welfare Policy G.1.4.4.1 Animal Welfare Programme
Annual gross SOx emissions (in metric tons) for the baseline year and annual revenue (in million USD).	E.1.13 SOx Intensity
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Biodiversity Policy	E.1.2.10 Deforestation Programme
BRC	S.3.1.9.1 Product and Service Safety Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Forests Report	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Citizenship Report	E.2.1.3 Sustainable Agriculture Programmes E.2.1.6 Green Outsourced Logistics Programmes
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	E.1.2.9 Deforestation Policy G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Deforestation Policy	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Deforestation Programme Reports (such as timber, palm oil, soy)	E.1.2.10 Deforestation Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Welfare programme	G.1.4.4 Animal Welfare Policy
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Deforestation Due Diligence (Own Operations & Third Party Suppliers)	E.1.2.9 Deforestation Policy
Document describing company's Deforestation Programme	E.1.2.10 Deforestation Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's labels or products and revenues that are Fair Trade certified	S.2.2.4 Fair Trade Products
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Nutrition & Health programme	S.3.1.16 Nutrition and Health Programme
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's revenue data for Organic Labelled Products sales	E.3.1.8 Organic Products
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Supply Chain Management & Sustainable Food Sourcing	E.2.1.9 Sustainable Food Programmes
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainable Agriculture programmes	E.2.1.3 Sustainable Agriculture Programmes
Document describing company's Sustainable Food programme	E.2.1.9 Sustainable Food Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
External Deforestation Certifications	E.1.2.10 Deforestation Programme
Forest Stewardship Council (FSC)	E.2.1.2 Supplier Environmental Certifications
Forestry Policy	E.1.2.9 Deforestation Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Global Food Safety Initiative membership	E.2.1.5 Food & Beverage Sustainability Initiatives
GMO Policy	E.3.1.9 GMO Policy
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
HACCP	S.3.1.9.1 Product and Service Safety Programme
Health & Sustainable Food Charter	E.2.1.3 Sustainable Agriculture Programmes E.2.1.9 Sustainable Food Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
IFS	S.3.1.9.1 Product and Service Safety Programme
Incident Investigation Mechanisms	E.1.2.10 Deforestation Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal/External Deforestation Audits	E.1.2.10 Deforestation Programme
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Marine Stewardship Council (MSC) Certification	E.2.1.2 Supplier Environmental Certifications
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Organic Trade Association (OTA) membership	E.2.1.5 Food & Beverage Sustainability Initiatives
Palm Oil Policy	E.1.2.9 Deforestation Policy
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procurement Charter	E.2.1 Green Procurement Policy
Product Health & Safety Policy	E.3.1.9 GMO Policy
Product Safety & Quality Policy	E.3.1.9 GMO Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
Raw Materials Sourcing Standard	E.1.2.9 Deforestation Policy
Relevant membership e.g: Round Table on Responsible Soy Association (RTRS)	E.1.2.10 Deforestation Programme E.2.1.2 Supplier Environmental Certifications E.2.1.5 Food & Beverage Sustainability Initiatives
Relevant membership e.g: Roundtable on Sustainable Palm Oil (RSPO)	E.1.2.10 Deforestation Programme E.2.1.2 Supplier Environmental Certifications E.2.1.5 Food & Beverage Sustainability Initiatives
Relevant membership e.g: The Consumer Goods Forum (TCGF)	E.1.2.10 Deforestation Programme E.2.1.5 Food & Beverage Sustainability Initiatives S.3.1.16 Nutrition and Health Programme
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Sourcing Policy	E.1.2.9 Deforestation Policy
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy E.2.1.1 Supplier Environmental Programmes S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Supply Chain Report	E.2.1.3 Sustainable Agriculture Programmes E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	E.3.1.9 GMO Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Agriculture Report	E.2.1.3 Sustainable Agriculture Programmes
Sustainable Development Report	E.2.1.1 Supplier Environmental Programmes
Sustainable Sourcing Charter
Sustainable Sourcing Policy
TCFD Report Disclosure
The Food, Agriculture and Natural Resources Analysis Network affiliation
The Global Alliance for Improved Nutrition affiliation
The Rainforest Alliance certification
Traceability Protocol
Training Records on Cybersecurity
Universal Registration Document
Whistleblower Policy
Wood Policy

Retail Apparel

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Animal Welfare Compliance Monitoring Report	G.1.4.4.1 Animal Welfare Programme
Animal Welfare Policy	G.1.4.4 Animal Welfare Policy G.1.4.4.1 Animal Welfare Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Welfare programme	G.1.4.4 Animal Welfare Policy
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's labels or products and revenues that are Fair Trade certified	S.2.2.4 Fair Trade Products
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SA 8000 certification	S.2.2.3 Social Supplier Certification
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Validated Assessment Program (VAP) certification	S.2.2.3 Social Supplier Certification
Whistleblower Policy	G.1.2 Whistleblower Programmes
Worldwide Responsible Apparel Producers (WRAP) certification	S.2.2.3 Social Supplier Certification

Security Services & Correctional Facilities

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Report to the Voluntary Principles Initiative	S.4.2.1.2 Human Rights Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Human Rights Programmes	S.4.2.1.2 Human Rights Programme
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery Statement	S.4.2.1.2 Human Rights Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Supplier Code of Conduct/Ethics	S.4.2.1 Human Rights Policy
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Semiconductor Design and Manufacturing

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.2.1.3 Conflict Minerals Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes S.1.6.2.1 Health and Safety Management System
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards S.2.1.2 Signatory to Responsible Business Alliance (RBA)
SA 8000 certification	S.2.2.3 Social Supplier Certification
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy E.2.1.1 Supplier Environmental Programmes S.2.1 Scope of Social Supplier Standards
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Development Report	E.2.1.1 Supplier Environmental Programmes
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
Sustainable Sourcing Policy	E.2.1.1 Supplier Environmental Programmes
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years
Training Records on Cybersecurity
Validated Assessment Program (VAP) certification
Water Management Policy
Water Resources Group Membership
Water Use Reduction Policy
Whistleblower Policy
Worldwide Responsible Apparel Producers (WRAP) certification

Semiconductor Equipment

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Shipping

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.9 Carbon Intensity
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Disclosure or Company Statement outlining 5 years' oil spill data	E.1.2.4 Oil Spill Disclosure & Performance
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Management of Shipbreaking Practices initiatives (including environmental and occupational health impacts)	E.2.1.11 Shipbreaking Programme
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme E.2.1.11 Shipbreaking Programme
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme E.2.1.11 Shipbreaking Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 30000 Certification	E.2.1.11 Shipbreaking Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 Certification	E.2.1.11 Shipbreaking Programme S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Vessel Recycling Policy	E.2.1.11 Shipbreaking Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes

Soft Drinks

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Affiliation to International Cocoa Organization (ICCO), Roundtable on Responsible Cacao membership, Other relevant memberships	E.2.1.5 Food & Beverage Sustainability Initiatives
Alliance for Healthier Generation affiliation	S.3.1.16 Nutrition and Health Programme
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Biodiversity Policy	E.1.2.10 Deforestation Programme
BRC	S.3.1.9.1 Product and Service Safety Programme S.3.2.1 QMS Certifications
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Forests Report	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Citizenship Report	E.2.1.3 Sustainable Agriculture Programmes E.2.1.6 Green Outsourced Logistics Programmes
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	E.1.2.9 Deforestation Policy G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Deforestation Policy	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Deforestation Programme Reports (such as timber, palm oil, soy)	E.1.2.10 Deforestation Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Deforestation Due Diligence (Own Operations & Third Party Suppliers)	E.1.2.9 Deforestation Policy
Document describing company's Deforestation Programme	E.1.2.10 Deforestation Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's labels or products and revenues that are Fair Trade certified	S.2.2.4 Fair Trade Products
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Nutrition & Health programme	S.3.1.16 Nutrition and Health Programme
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's revenue data for Organic Labelled Products sales	E.3.1.8 Organic Products
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainable Agriculture programmes	E.2.1.3 Sustainable Agriculture Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
External Deforestation Certifications	E.1.2.10 Deforestation Programme
Forestry Policy	E.1.2.9 Deforestation Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Polocy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Global Food Safety Initiative membership	E.2.1.5 Food & Beverage Sustainability Initiatives
GMO Policy	E.3.1.9 GMO Policy
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
HACCP	S.3.1.9.1 Product and Service Safety Programme
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Health & Sustainable Food Charter	E.2.1.3 Sustainable Agriculture Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
IFS	S.3.1.9.1 Product and Service Safety Programme S.3.2.1 QMS Certifications
Incident Investigation Mechanisms	E.1.2.10 Deforestation Programme
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
Internal/External Deforestation Audits	E.1.2.10 Deforestation Programme
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
Organic Trade Association (OTA) membership	E.2.1.5 Food & Beverage Sustainability Initiatives
OSHA certification	S.1.6.4 Health & Safety Certifications
Palm Oil Policy	E.1.2.9 Deforestation Policy
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Product Health & Safety Policy	E.3.1.9 GMO Policy
Product Safety & Quality Policy	E.3.1.9 GMO Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
QMS external certification documents	S.3.2.1 QMS Certifications
Raw Materials Sourcing Standard	E.1.2.9 Deforestation Policy
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Relevant membership e.g: Round Table on Responsible Soy Association (RTRS)	E.1.2.10 Deforestation Programme E.2.1.5 Food & Beverage Sustainability Initiatives
Relevant membership e.g: Roundtable on Sustainable Palm Oil (RSPO)	E.1.2.10 Deforestation Programme E.2.1.5 Food & Beverage Sustainability Initiatives
Relevant membership e.g: The Consumer Goods Forum (TCGF)	E.1.2.10 Deforestation Programme E.2.1.5 Food & Beverage Sustainability Initiatives S.3.1.16 Nutrition and Health Programme
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Sourcing Policy	E.1.2.9 Deforestation Policy
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy E.2.1.1 Supplier Environmental Programmes S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Supply Chain Report	E.2.1.3 Sustainable Agriculture Programmes E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards
Sustainability/ESG/CSR Policy
Sustainable Agriculture Report
Sustainable Development Report
Sustainable Sourcing Charter
Sustainable Sourcing Policy
TCFD Report Disclosure
The Food, Agriculture and Natural Resources Analysis Network affiliation
The Global Alliance for Improved Nutrition affiliation
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years
Traceability Protocol
Universal Registration Document
Water Management Policy
Water Resources Group Membership
Water Use Reduction Policy
Whistleblower Policy
Wood Policy

Specialized Finance

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Training Records	G.1.3.8 Responsible Product Offering
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.4.2 Compliance Programme G.3.1 Political Involvement Policy
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy S.3.1.3.2 Data Request Management
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme S.3.1.3.2 Data Request Management
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's availability of "green" consumer products (e.g. green loans, green leasing)	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Financial Inclusion programme	S.4.2.3 Financial Inclusion
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme S.3.1.3.2 Data Request Management
Document describing company's sales or services of sustainable products	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme S.3.1.3.2 Data Request Management
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development S.3.1.3.2 Data Request Management
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.3.1.3.2 Data Request Management
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Money Laundering (ML) and Terrorist Financing (TF) Policy	G.1.4.2 Compliance Programme
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Impact & Customer Complains Reports	G.1.3.8 Responsible Product Offering
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Products & Services Policy	G.1.3.8 Responsible Product Offering
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme S.3.1.3.2 Data Request Management
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Transparency Report	S.3.1.3.2 Data Request Management
UN Principles for Responsible Investment (PRI) Membership	G.1.3.1 PRI Signatory

Specialty Chemicals

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Animal Testing Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Animal Welfare Policy	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Chemsec's SIN List	E.3.1.16 Hazardous Products
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Animal Testing initiatives	G.1.4.3 Animal Testing Policy G.1.4.3.1 Animal Testing Programme
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Substance Management programme	E.3.1.19 Hazardous Substances Management
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Emerging Technologies Policy	G.1.4.5 Policy on Emerging Technologies
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
Equal Opportunities Policy	S.1.2 Discrimination Policy
Evaluation Authorization and Restriction of Chemicals (REACH) regulation	E.3.1.16 Hazardous Products
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Green Procurement Policy	E.2.1 Green Procurement Policy
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Responsible Products & Services Policy	E.3.1.16 Hazardous Products
Revenue disclosure for Hazardous Product Involvement	E.3.1.16 Hazardous Products
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Substances of Very High Concern (per EU registration)	E.3.1.16 Hazardous Products
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Specialty Retail

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Citizenship Report	E.2.1.6 Green Outsourced Logistics Programmes
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's labels or products and revenues that are Fair Trade certified	S.2.2.4 Fair Trade Products
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Polocy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.2.1.3 Conflict Minerals Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SA 8000 certification	S.2.2.3 Social Supplier Certification
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Supply Chain Report	E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation	S.2.1.3.1 Conflict Minerals Programmes
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Universal Registration Document	E.1.11 Renewable Energy Use E.2.1.6 Green Outsourced Logistics Programmes
Validated Assessment Program (VAP) certification	S.2.2.3 Social Supplier Certification
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
Worldwide Responsible Apparel Producers (WRAP) certification	S.2.2.3 Social Supplier Certification

Steel

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Annual gross NOx emissions (in metric tons) for the baseline year and annual revenue (in million USD).	E.1.14 NOx Intensity
Annual Report to the Voluntary Principles Initiative	S.4.2.1.2 Human Rights Programme
Annual Tailings Disclosure	E.1.3.6 Tailings Management and Standards
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Closure plan	E.1.2.2 Site Closure & Rehabilitation
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Asset Compliance with IRMA or MAC-TSM	E.1.3.6 Tailings Management and Standards
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Human Rights Programmes	S.4.2.1.2 Human Rights Programme
Document describing company's Leakage Prevention, Failure or Overflow of Tailings initiatives	E.1.2.6.2 Mineral Waste Management
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Site Closure & Rehabilitation initiatives	E.1.2.2 Site Closure & Rehabilitation
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's Government Payment Transparency initiatives	G.3.3.1 Transparency on Government Payments
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.2.6.2 Mineral Waste Management E.1.3.1 Emergency Response Programme
ESTMA Report	G.3.3.1 Transparency on Government Payments
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GISTM Audit Results	E.1.3.6 Tailings Management and Standards
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Indigenous Rights Policy	S.4.2.9 Indigenous Rights Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
IRMA Audit Results	E.1.3.6 Tailings Management and Standards
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
MAC Progress Report	E.1.2.6.2 Mineral Waste Management
Mineral Waste Management Policy	E.1.2.6.2 Mineral Waste Management
Modern Slavery Statement	S.4.2.1.2 Human Rights Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Supplier Code of Conduct/Ethics	S.4.2.1 Human Rights Policy
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Tailings Facilities Disclosure Report	E.1.2.6.2 Mineral Waste Management
Tailings Management Policy	E.1.2.6.2 Mineral Waste Management
Tailings Management Report	E.1.3.6 Tailings Management and Standards
Tailings Policy	E.1.2.6.2 Mineral Waste Management
Tax Transparency Report	G.3.3.1 Transparency on Government Payments
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
TSM Progress Report	E.1.3.6 Tailings Management and Standards
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Technology Distribution

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Environmental Policy	E.1.1 Environmental Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Rights Policy	S.2.1.3 Conflict Minerals Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
QMS external certification documents	S.3.2.1 QMS Certifications
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SA 8000 certification	S.2.2.3 Social Supplier Certification
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation	S.2.1.3.1 Conflict Minerals Programmes
Validated Assessment Program (VAP) certification	S.2.2.3 Social Supplier Certification
Worldwide Responsible Apparel Producers (WRAP) certification	S.2.2.3 Social Supplier Certification

Technology Hardware

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.2.1.3 Conflict Minerals Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards S.2.1.2 Signatory to Responsible Business Alliance (RBA)
SA 8000 certification	S.2.2.3 Social Supplier Certification
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation	S.2.1.3.1 Conflict Minerals Programmes
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Validated Assessment Program (VAP) certification	S.2.2.3 Social Supplier Certification
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
Worldwide Responsible Apparel Producers (WRAP) certification	S.2.2.3 Social Supplier Certification

Telecommunication Services

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Advertising Ethics Policy	S.3.1.2 Advertising Ethics Policy
Advertising Guidelines & Policies	S.3.1.2 Advertising Ethics Policy S.3.1.6 Editorial Guidelines
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict Minerals Policy	S.2.1.3 Conflict Minerals Policy
Conflict Minerals Report	S.2.1.3.1 Conflict Minerals Programmes
Conflict Minerals Statement	S.2.1.3.1 Conflict Minerals Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Content Creation Guidelines & Policies	S.3.1.6 Editorial Guidelines
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Electromagnetic Safety initiatives	S.3.1.4 Electromagnetic Safety Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Supply Chain Due Diligence and Risk Management initiatives	S.2.1.3.1 Conflict Minerals Programmes
Document describing company's Supply Chain Due Diligence or Responsible Sourcing	S.2.1.3 Conflict Minerals Policy
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document describing the company's Media Ethics & Integrity programmes	S.3.1.6.1 Media Ethics Programme
Document disclosing company’s Content and Editorial Guidelines	S.3.1.6 Editorial Guidelines
Document disclosing company’s Terms of Use for customers	S.3.1.6 Editorial Guidelines
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EICC-GeSI Conflict Free Smelter affiliation	S.2.1.3.1 Conflict Minerals Programmes
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form SD (Specialized Disclosure Report)	S.2.1.3.1 Conflict Minerals Programmes
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.2.1.3 Conflict Minerals Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas affiliation	S.2.1.3.1 Conflict Minerals Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SA 8000 certification	S.2.2.3 Social Supplier Certification
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards
Sustainability Disclosure Standards	E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
The Public-Private Alliance for Responsible Minerals Trade (PPA) affiliation	S.2.1.3.1 Conflict Minerals Programmes
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
User Codes of Conduct	S.3.1.6 Editorial Guidelines
Validated Assessment Program (VAP) certification	S.2.2.3 Social Supplier Certification
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
Worldwide Responsible Apparel Producers (WRAP) certification	S.2.2.3 Social Supplier Certification

Textiles

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Report to the Voluntary Principles Initiative	S.4.2.1.2 Human Rights Programme
Anti-Discrimination Policy	S.1.2 Discrimination Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Human Rights Programmes	S.4.2.1.2 Human Rights Programme
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Forest Stewardship Council (FSC)	E.2.1.2 Supplier Environmental Certifications
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Green Procurement Policy	E.2.1 Green Procurement Policy
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
ICTI Ethical Toy Program certification	S.2.2.3 Social Supplier Certification
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
Modern Slavery Statement	S.4.2.1.2 Human Rights Programme
Procurement Charter	E.2.1 Green Procurement Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SA 8000 certification	S.2.2.3 Social Supplier Certification
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy E.2.1.1 Supplier Environmental Programmes S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Development Report	E.2.1.1 Supplier Environmental Programmes
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
Sustainable Sourcing Policy	E.2.1.1 Supplier Environmental Programmes
Validated Assessment Program (VAP) certification	S.2.2.3 Social Supplier Certification
Worldwide Responsible Apparel Producers (WRAP) certification	S.2.2.3 Social Supplier Certification

Thrifts & Mortgages

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Annual Training Records	G.1.3.8 Responsible Product Offering
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Money Laundering (AML) Policy	G.1.4.1 Money Laundering Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Basel Pillar 3 Report	S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Bribery & Corruption Audits	G.1.1.1 Bribery & Corruption Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.1.2.1 Business Ethics Programme G.1.4.2 Compliance Programme G.3.1 Political Involvement Policy
Business Ethics Audits	G.1.2.1 Business Ethics Programme
Business Ethics Policy	G.1.2.1 Business Ethics Programme
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.1.3.8 Responsible Product Offering G.1.4.1 Money Laundering Policy G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy
Compliance Audits	G.1.4.2 Compliance Programme
Compliance Committee Charter & Description	G.1.1.1 Bribery & Corruption Programmes G.1.2.1 Business Ethics Programme G.1.4.2 Compliance Programme S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme G.1.4.2 Compliance Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's availability of "green" consumer products (e.g. green loans, green leasing)	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Financial Inclusion programme	S.4.2.3 Financial Inclusion
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's sales or services of sustainable products	E.3.1.15 Sustainable Financial Initiatives
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental and Social Risk Policy Framework	G.1.3.8 Responsible Product Offering S.1.1 Freedom of Association Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Financial Disclosures	S.4.4.3 Tier 1 Capital Buffer S.4.4.5 Leverage Ratio
Form 10-K	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting S.4.4.8 Asset Quality
Form 20-F	S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes S.1.5.2 Human Capital Development
Human Rights Policy	S.1.1 Freedom of Association Policy
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Money Laundering (ML) and Terrorist Financing (TF) Policy	G.1.4.1 Money Laundering Policy G.1.4.2 Compliance Programme
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Pillar 3 Capital Disclosure	S.4.4.2 Systemic Risk Reporting
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Product Impact & Customer Complains Reports	G.1.3.8 Responsible Product Offering
Proxy Statement	E.3.1.15 Sustainable Financial Initiatives G.1.1.1 Bribery & Corruption Programmes G.1.2.1 Business Ethics Programme G.1.3.8 Responsible Product Offering G.1.4.2 Compliance Programme S.1.3 Diversity Programmes S.1.5.2 Human Capital Development S.1.6.1 Employee Training S.3.1.3.3 Cybersecurity Programme S.4.2.3 Financial Inclusion S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting S.4.4.3 Tier 1 Capital Buffer S.4.4.5 Leverage Ratio S.4.4.8 Asset Quality
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Responsible Products & Services Policy	G.1.3.8 Responsible Product Offering
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Systemic Risk Audits	S.4.4.1 Systemic Risk Management S.4.4.2 Systemic Risk Reporting
TCFD Report Disclosure	S.4.2.3 Financial Inclusion
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Whistleblower Policy	G.1.2 Whistleblower Programmes
Wolfsberg CBDDQ	G.1.4.2 Compliance Programme

Tires

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's End-of-Life Management programme	E.3.1.7 Product Stewardship Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's Recycling programme or initiatives	E.3.1.7 Product Stewardship Programmes
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
QMS external certification documents	S.3.2.1 QMS Certifications
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards
Sustainability Disclosure Standards	E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Waste Management Policy	E.3.1.7 Product Stewardship Programmes
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Tobacco

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Affiliation to International Cocoa Organization (ICCO), Roundtable on Responsible Cacao membership, Other relevant memberships	E.2.1.5 Food & Beverage Sustainability Initiatives
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Biodiversity Policy	E.1.2.10 Deforestation Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.6.2 Physical Climate Risk Management
CDP Forests Report	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Citizenship Report	E.2.1.3 Sustainable Agriculture Programmes
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	E.1.2.9 Deforestation Policy G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.3.1.1 Responsible Marketing Policy S.3.1.9 Product Health Statement S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Deforestation Policy	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Deforestation Programme Reports (such as timber, palm oil, soy)	E.1.2.10 Deforestation Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Deforestation Due Diligence (Own Operations & Third Party Suppliers)	E.1.2.9 Deforestation Policy
Document describing company's Deforestation Programme	E.1.2.10 Deforestation Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's materials usage from FSC or other certified sources (paper, wood, wood pulp or fibres)	E.2.1.8 FSC Certified Sourcing
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainable Agriculture programmes	E.2.1.3 Sustainable Agriculture Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
External Deforestation Certifications	E.1.2.10 Deforestation Programme
Forestry Policy	E.1.2.9 Deforestation Policy
Form 10-K	E.1.2.7.1 Water Risk Management E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6.2 Physical Climate Risk Management S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Polocy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Global Food Safety Initiative membership	E.2.1.5 Food & Beverage Sustainability Initiatives
Green Procurement Policy	E.2.1 Green Procurement Policy
Health & Sustainable Food Charter	E.2.1.3 Sustainable Agriculture Programmes
Health Consequences of Products Public Policy Statement	S.3.1.9 Product Health Statement
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
Incident Investigation Mechanisms	E.1.2.10 Deforestation Programme
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal/External Deforestation Audits	E.1.2.10 Deforestation Programme
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Organic Trade Association (OTA) membership	E.2.1.5 Food & Beverage Sustainability Initiatives
Palm Oil Policy	E.1.2.9 Deforestation Policy
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
QMS external certification documents	S.3.2.1 QMS Certifications
Raw Materials Sourcing Standard	E.1.2.9 Deforestation Policy
Relevant membership e.g: Round Table on Responsible Soy Association (RTRS)	E.1.2.10 Deforestation Programme E.2.1.5 Food & Beverage Sustainability Initiatives
Relevant membership e.g: Roundtable on Sustainable Palm Oil (RSPO)	E.1.2.10 Deforestation Programme E.2.1.5 Food & Beverage Sustainability Initiatives
Relevant membership e.g: The Consumer Goods Forum (TCGF)	E.1.2.10 Deforestation Programme E.2.1.5 Food & Beverage Sustainability Initiatives
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
Responsible Marketing Policy	S.3.1.1 Responsible Marketing Policy
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Sourcing Policy	E.1.2.9 Deforestation Policy
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy E.2.1.1 Supplier Environmental Programmes S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Supply Chain Report	E.2.1.3 Sustainable Agriculture Programmes
Sustainability Disclosure Standards	E.1.3.4 Water Management Programmes S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Agriculture Report	E.2.1.3 Sustainable Agriculture Programmes
Sustainable Development Report	E.2.1.1 Supplier Environmental Programmes
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
Sustainable Sourcing Policy	E.2.1.1 Supplier Environmental Programmes
TCFD Report Disclosure	E.1.6.2 Physical Climate Risk Management
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Traceability Protocol	E.1.2.9 Deforestation Policy
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
Wood Policy	E.1.2.9 Deforestation Policy

Toys and Sporting Goods

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy S.4.2.1 Human Rights Policy
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's labels or products and revenues that are Fair Trade certified	S.2.2.4 Fair Trade Products
Document describing company's percentage use of sustainable products and services	E.3.1.1 Sustainable Products & Services
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's recycled or reused raw materials disclosures	E.2.1.7 Recycled Material Use
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Employee Manual	S.1.3 Diversity Programmes
Equal Opportunities Policy	S.1.2 Discrimination Policy
Form 10-K	E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.3.1.1 Sustainable Products & Services S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.4.2.1 Human Rights Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Product Development Policy or Guidelines	E.3.1.6 Eco-Design
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Supplier Code of Conduct/Ethics	S.2.1 Scope of Social Supplier Standards S.4.2.1 Human Rights Policy
Sustainability Disclosure Standards	S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
Whistleblower Policy	G.1.2 Whistleblower Programmes

Trading & Distribution

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BSCI Code of Conduct	S.2.1 Scope of Social Supplier Standards
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Citizenship Report	E.2.1.6 Green Outsourced Logistics Programmes
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct Amfori	S.2.1 Scope of Social Supplier Standards
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company Compliance with Ethical Trade Initiative (ETI) Base Code	S.2.1 Scope of Social Supplier Standards
Company policy describing purchasing standards for products	E.2.1 Green Procurement Policy
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's environmental screening mechanisms for suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes E.1.6.1 GHG Risk Management
Document describing company's percentage of tier 1 suppliers with EMS certifications	E.2.1.2 Supplier Environmental Certifications
Document describing company's performance monitoring for contracted suppliers	E.2.1.1 Supplier Environmental Programmes
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Site Closure & Rehabilitation initiatives	E.1.2.2 Site Closure & Rehabilitation
Document describing company's Supply Chain Management & Labour Rights programme	S.2.2.2.1 Supply Chain Management
Document describing company's Sustainability, Ethics or Public Policy Committee	S.2.2.2.1 Supply Chain Management
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes E.2.1.2 Supplier Environmental Certifications
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.2 Site Closure & Rehabilitation E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Green Procurement Policy	E.2.1 Green Procurement Policy
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Human Rights Policy (for suppliers)	S.2.1 Scope of Social Supplier Standards
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.1 Supplier Environmental Programmes
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
Labour Rights Policy	S.1.1 Freedom of Association Policy
Modern Slavery & Human Trafficking Policy	E.2.1.1 Supplier Environmental Programmes
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Procurement Charter	E.2.1 Green Procurement Policy
Purchasing Guidelines	E.2.1.2 Supplier Environmental Certifications
QMS external certification documents	S.3.2.1 QMS Certifications
Responsible Business Alliance (RBA) certification	S.2.1 Scope of Social Supplier Standards
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Social Supplier Standards	S.2.1 Scope of Social Supplier Standards
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Supplier Code of Conduct/Ethics	E.2.1 Green Procurement Policy E.2.1.1 Supplier Environmental Programmes S.2.1 Scope of Social Supplier Standards
Supplier Handbook	E.2.1 Green Procurement Policy
Supplier Policy	E.2.1 Green Procurement Policy
Supply Chain Report	E.2.1.6 Green Outsourced Logistics Programmes
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
Sustainable Development Report	E.2.1.1 Supplier Environmental Programmes
Sustainable Sourcing Charter	S.2.1 Scope of Social Supplier Standards
Sustainable Sourcing Policy	E.2.1.1 Supplier Environmental Programmes
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Universal Registration Document	E.2.1.6 Green Outsourced Logistics Programmes
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Travel, Lodging and Amusement

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes E.1.2.10 Deforestation Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.3.1 Political Involvement Policy
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
CDP Forests Report	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
CDP Water Security Report	E.1.2.7 Water Intensity E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	E.1.2.9 Deforestation Policy G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Data Privacy & Security Policy	S.3.1.3 Data Privacy & Security Policy S.3.1.3.1 Data Privacy Programme
Data Protection Policy	S.3.1.3 Data Privacy & Security Policy
Deforestation Policy	E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy
Deforestation Programme Reports (such as timber, palm oil, soy)	E.1.2.10 Deforestation Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Deforestation Due Diligence (Own Operations & Third Party Suppliers)	E.1.2.9 Deforestation Policy
Document describing company's Deforestation Programme	E.1.2.10 Deforestation Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's Product and Service Safety programme	S.3.1.9.1 Product and Service Safety Programme
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Responsible Management of Shipbreaking Practices initiatives (including environmental and occupational health impacts)	E.2.1.11 Shipbreaking Programme
Document describing company's Risk Management Process	S.3.1.3.1 Data Privacy Programme
Document describing company's Solid Waste Management initiatives	E.1.2.6.1 Solid Waste Management
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Water Withdrawal disclosures	E.1.2.7 Water Intensity
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
Document Disclosing Privacy Awareness	S.3.1.3.1 Data Privacy Programme
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.2.10 Deforestation Programme E.1.2.9 Deforestation Policy E.2.1.11 Shipbreaking Programme
Equal Opportunities Policy	S.1.2 Discrimination Policy
External Deforestation Certifications	E.1.2.10 Deforestation Programme
Forestry Policy	E.1.2.9 Deforestation Policy
Form 10-K	E.1.11 Renewable Energy Use E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
Gender Pay Equality Policy	S.1.3.1 Gender Pay Equality Programme
Gender Pay Gap Audit Report	S.1.3.1 Gender Pay Equality Programme
Gender Pay Programme	S.1.3.2 Gender Pay Disclosure
GRI Disclosures	E.1.8 Renewable Energy Programmes
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Incident Investigation Mechanisms	E.1.2.10 Deforestation Programme
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal/External Deforestation Audits	E.1.2.10 Deforestation Programme
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.2.1.11 Shipbreaking Programme
ISO 18513 (Hotels and other tourism accomodation)	S.3.2.1 QMS Certifications
ISO 22000 Certification or other GFSI-recognized certifications (or industry equivalent)	S.3.1.9.1 Product and Service Safety Programme
ISO 30000 Certification	E.2.1.11 Shipbreaking Programme
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 Certification	E.2.1.11 Shipbreaking Programme
Palm Oil Policy	E.1.2.9 Deforestation Policy
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Privacy Notice	S.3.1.3 Data Privacy & Security Policy
Privacy Statement	S.3.1.3 Data Privacy & Security Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Gender Pay Gap Reports	S.1.3.1 Gender Pay Equality Programme S.1.3.2 Gender Pay Disclosure
QMS external certification documents	S.3.2.1 QMS Certifications
Raw Materials Sourcing Standard	E.1.2.9 Deforestation Policy
Relevant membership e.g: Round Table on Responsible Soy Association (RTRS)	E.1.2.10 Deforestation Programme
Relevant membership e.g: Roundtable on Sustainable Palm Oil (RSPO)	E.1.2.10 Deforestation Programme
Relevant membership e.g: The Consumer Goods Forum (TCGF)	E.1.2.10 Deforestation Programme
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Security Systems	S.3.1.3.1 Data Privacy Programme
Solid Waste Management Policy	E.1.2.6.1 Solid Waste Management
Sourcing Policy	E.1.2.9 Deforestation Policy
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year	E.1.2.7 Water Intensity
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Traceability Protocol	E.1.2.9 Deforestation Policy
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Universal Registration Document	E.1.11 Renewable Energy Use
Vessel Recycling Policy	E.2.1.11 Shipbreaking Programme
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes
Wood Policy	E.1.2.9 Deforestation Policy

Trucking

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.11 Renewable Energy Use E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes E.1.8 Renewable Energy Programmes E.1.9 Carbon Intensity
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy S.1.2 Discrimination Policy
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme E.1.7.1 Green Logistics Programmes
Document describing company's Hazardous Waste Management initiatives	S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.6.1 GHG Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
Document disclosing company's percentage of temporary workers	S.1.5.1 Percentage of Temporary Workers
EHS Policy	E.1.1 Environmental Policy
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Employee Manual	S.1.3 Diversity Programmes
Employee Training Records	S.1.6.1 Employee Training
Environmental Policy	E.1.1 Environmental Policy
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.11 Renewable Energy Use E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
GRI Disclosures	E.1.8 Renewable Energy Programmes
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification S.1.6.2.1 Health and Safety Management System
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
Labour Rights Policy	S.1.1 Freedom of Association Policy
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme
Sustainability Disclosure Standards	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy S.1.1.1 Working Hours Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.1 GHG Risk Management E.1.7.0 GHG Reduction Programme E.1.8 Renewable Energy Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

Water Utilities

Typical Source	Indicator
Annual Report	Multiple
ESG/CSR/Sustainability Report	Multiple
Alliance for Water Stewardship Membership	E.1.2.7.1 Water Risk Management
Anti-Discrimination Policy	S.1.2 Discrimination Policy
Anti-Trust Policy	G.1.2.1 Business Ethics Programme
Asset Management Plan	S.3.1.17 Asset Integrity Management
Asset Upgrades and Maintenance Plan	S.3.1.17 Asset Integrity Management
Biodiversity Action Plan	E.1.2.1 Biodiversity Programmes
Biodiversity Policy	E.1.2.1 Biodiversity Programmes
Bribery & Corruption Policy	G.1.1 Bribery & Corruption Policy G.1.1.1 Bribery & Corruption Programmes G.3.1 Political Involvement Policy
BS8800 certification	S.1.6.4 Health & Safety Certifications
Business Ethics Policy	G.1.2.1 Business Ethics Programme
CDP Climate Change Report	E.1.10 Carbon Intensity Trend E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme E.1.9 Carbon Intensity
CDP Water Security Report	E.1.2.7.1 Water Risk Management E.1.2.7.2 Water Intensity Trend E.1.3.4 Water Management Programmes E.1.6.2 Physical Climate Risk Management
CEO Water Mandate Membership	E.1.2.7.1 Water Risk Management
Climate Change Risk, Vulnerability and Resiliency Report	E.1.6.2 Physical Climate Risk Management
Code of Conduct/Ethics	G.1.1 Bribery & Corruption Policy G.1.2 Whistleblower Programmes G.1.2.1 Business Ethics Programme G.3.1 Political Involvement Policy S.1.1 Freedom of Association Policy S.1.2 Discrimination Policy
Community Development Policy	S.4.2.11 Community Development Programmes
Company Foundation Annual Report	S.4.2.11 Community Development Programmes
Company-wide guidelines for the implementation of community relations programmes	S.4.2.2 Community Involvement Programmes
Conflict of Interest Policy	G.1.1 Bribery & Corruption Policy G.1.2.1 Business Ethics Programme
Contractor Fatality Disclosures	S.2.2.6 Contractor Fatalities
Contractor Safety Policy	S.2.2.5 Contractor Safety Programme
Contractual Agreements with Contractors	S.2.2.5 Contractor Safety Programme
Crisis Management Plan	E.1.3.1 Emergency Response Programme
Cybersecurity Internal or External Audit Reports	S.3.1.3.3 Cybersecurity Programme
Description of company's Ethics Hotline	G.1.2 Whistleblower Programmes
Diversity & Inclusion Policy	S.1.2 Discrimination Policy S.1.3 Diversity Programmes
Diversity Employee Training Records	S.1.3 Diversity Programmes
Diversity, Equity & Inclusion (DEI) Report	S.1.3 Diversity Programmes
Document describing company's Access to Basic Services programme	S.4.2.10 Access to Basic Services
Document describing company's Bribery & Corruption programme	G.1.1.1 Bribery & Corruption Programmes
Document describing company's Business Ethics programme	G.1.2.1 Business Ethics Programme
Document describing company's Community Development Programmes	S.4.2.11 Community Development Programmes
Document describing company's Community Involvement Programmes	S.4.2.2 Community Involvement Programmes
Document describing company's Contractor Safety programme & guidelines	S.2.2.5 Contractor Safety Programme
Document describing company's Cybersecurity initiatives	S.3.1.3.3 Cybersecurity Programme
Document describing company's Diversity Initiatives	S.1.3 Diversity Programmes
Document describing company's Effluent Management initiatives	E.1.2.6.3 Effluent Management
Document describing company's Emergency Response programme	E.1.3.1 Emergency Response Programme
Document describing company's GHG Reduction initiatives	E.1.7.0 GHG Reduction Programme
Document describing company's Hazardous Waste Management initiatives	E.1.3.2 Hazardous Waste Management S.1.6.2.1 Health and Safety Management System
Document describing company's Health & Safety Management System programme	S.1.6.2.1 Health and Safety Management System
Document describing company's Human Capital Development initiatives	S.1.5.2 Human Capital Development
Document describing company's Non-GHG Air Emissions initiatives	E.1.3.3 Non-GHG Air Emissions Programmes
Document describing company's Physical Climate Risk Management initiatives	E.1.6.2 Physical Climate Risk Management
Document describing company's reports on training sessions and proof of frequency for employees	G.1.2 Whistleblower Programmes
Document describing company's Water Consumption disclosures	E.1.2.7.2 Water Intensity Trend
Document describing company's Water Risk Management initiatives	E.1.2.7.1 Water Risk Management E.1.3.4 Water Management Programmes
Document describing company's Whistleblower Programme	G.1.2 Whistleblower Programmes
Document describing number and type of whistleblower complaints received	G.1.2 Whistleblower Programmes
Document disclosing company's employee turnover rate	S.1.5 Employee Turnover Rate
EHS Policy	E.1.1 Environmental Policy E.1.3.1 Emergency Response Programme
EMAS (EU Eco-Management & Audit Scheme)	E.1.2 Environmental Management System E.1.3 EMS Certification
Emergency Response Training description and frequency for employees	E.1.3.1 Emergency Response Programme
Emergency Response/Preparedness Policy	E.1.3.1 Emergency Response Programme
Employee Manual	S.1.3 Diversity Programmes
Enterprise Risk Management Policy	E.1.3.1 Emergency Response Programme
Environmental Policy	E.1.1 Environmental Policy E.1.2.1 Biodiversity Programmes E.1.3.1 Emergency Response Programme
Equal Opportunities Policy	S.1.2 Discrimination Policy
Ethics Committee Charter or equivalent	G.1.1.1 Bribery & Corruption Programmes
Form 10-K	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Form 20-F	E.1.2.7.1 Water Risk Management E.1.6 Scope of GHG Reporting E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme S.1.4 Collective Bargaining Agreements S.1.5 Employee Turnover Rate S.1.5.2 Human Capital Development
Formal Bribery & Corruption Risk Assessments	G.1.1.1 Bribery & Corruption Programmes
Formal Business Ethics Risk Assessments	G.1.2.1 Business Ethics Programme
Freedom of Association Policy	S.1.1 Freedom of Association Policy
GB/T 24001	E.1.2 Environmental Management System E.1.3 EMS Certification
GOST R 54934-2012 certification	S.1.6.4 Health & Safety Certifications
Health & Safety Policy	S.1.6.2.1 Health and Safety Management System
Human Capital Committee Charter	S.1.3 Diversity Programmes
Human Rights Policy	S.1.1 Freedom of Association Policy
Industry-specific certifications (e.g. IOSA, ISAS 9001, FSSC 22000, ISO/TS, IATF, GB/T 1900, etc.)	S.3.2.1 QMS Certifications
Injuries & Fatalities Report	S.1.6.2.1 Health and Safety Management System
Insider Trading Compliance Policy	G.1.2.1 Business Ethics Programme
Internal or External Asset Integrity Audits	S.3.1.17 Asset Integrity Management
Internal or External Diversity Audit Reports	S.1.3 Diversity Programmes
Internal or External Health & Safety Audit Reports	S.1.6.2.1 Health and Safety Management System
ISO 14001 Certification	E.1.2 Environmental Management System E.1.3 EMS Certification E.1.3.1 Emergency Response Programme S.1.6.2.1 Health and Safety Management System
ISO 22301 Certification	E.1.3.1 Emergency Response Programme
ISO 37001 Certification	G.1.1.1 Bribery & Corruption Programmes
ISO 45001 certification	S.1.6.4 Health & Safety Certifications
ISO 55001 certification	S.3.1.17 Asset Integrity Management
ISO/IEC 27001 certification (or equivalent)	S.3.1.3.3 Cybersecurity Programme
Labour Rights Policy	S.1.1 Freedom of Association Policy
NIST certification	S.3.1.3.3 Cybersecurity Programme
Non-Retaliation Policy	G.1.2 Whistleblower Programmes
OHSAS 18001 certification	S.1.6.4 Health & Safety Certifications
OSHA certification	S.1.6.4 Health & Safety Certifications
PAS 55 certification	S.3.1.17 Asset Integrity Management
Policy-based commitments for Community Consultation	S.4.2.2 Community Involvement Programmes
Political Activities and Public Policy Engagement Policy	G.3.1 Political Involvement Policy
Political Involvement Statement	G.3.1 Political Involvement Policy
Procedures for Extreme Weather Events or similar	E.1.6.2 Physical Climate Risk Management
Public Disclosure on Employee Fatality Rate	S.1.6.6 Employee Fatality Rate
QMS external certification documents	S.3.2.1 QMS Certifications
RC 14001 certification	S.1.6.2.1 Health and Safety Management System
RCMS certification	S.1.6.2.1 Health and Safety Management System
Repair and Maintenance Plan	S.3.1.17 Asset Integrity Management
SASB Disclosures	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year	E.1.9 Carbon Intensity
Scope 1 and Scope 2 emissions (in Metric tons of carbon dioxide equivalent) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.10 Carbon Intensity Trend
Sector-Specific Disclosure Modules (if applicable)	E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme
Security Audit or Vulnerability Assessment for Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Stakeholder mapping (local communities)	S.4.2.2 Community Involvement Programmes
Standards/Guidelines for Interacting with Contractors	S.2.2.5 Contractor Safety Programme
Sustainability Disclosure Standards	E.1.2.1 Biodiversity Programmes E.1.3.2 Hazardous Waste Management E.1.3.3 Non-GHG Air Emissions Programmes E.1.3.4 Water Management Programmes E.1.6 Scope of GHG Reporting E.1.7.0 GHG Reduction Programme S.1.5.2 Human Capital Development S.1.6.5 LTIR Trend
Sustainability/ESG/CSR Policy	S.1.1 Freedom of Association Policy
TCFD Report Disclosure	E.1.6 Scope of GHG Reporting E.1.6.2 Physical Climate Risk Management E.1.7.0 GHG Reduction Programme
Terms & Conditions for Contractors	S.2.2.5 Contractor Safety Programme
Total water withdrawal (in cubic meters) and annual revenue (in USD million) for the baseline year and the three preceding years	E.1.2.7.2 Water Intensity Trend
Training Records on Asset Integrity	S.3.1.17 Asset Integrity Management
Training Records on Cybersecurity	S.3.1.3.3 Cybersecurity Programme
Water Management Policy	E.1.3.4 Water Management Programmes
Water Resource Management Plan	E.1.6.2 Physical Climate Risk Management
Water Resources Group Membership	E.1.2.7.1 Water Risk Management
Water Use Reduction Policy	E.1.3.4 Water Management Programmes
Whistleblower Policy	G.1.2 Whistleblower Programmes

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