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Data pertaining to 2023
Overview Universal Standards Topic Standards - Economic Tópicos materiais - Environment Tópicos standards - Social

Universal Standards

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General Disclosures
Organizational details
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Entities included in the organization’s sustainability reporting
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Reporting period, frequency and contact point
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Restatements of information
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External assurance
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Activities, value chain and other business relationships
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Employees
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Workers who are not employees
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Governance structure and composition
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Nomination and selection for the highest governance body
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Chair of the highest governance body
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Role of the highest governance body in overseeing the management of impacts
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Delegation of responsibility for managing impacts
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Role of the highest governance body in sustainability reporting
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Conflicts of interest
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Communication of critical concerns
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Collective knowledge of the highest governance body
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Evaluation of the performance of the highest governance body
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Compensation policies
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Process to determine compensation
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Annual total compensation ratio
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Statement on sustainable development strategy
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Policy commitments
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Embedding policy commitments
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Processes to remediate negative impacts
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Mechanisms for seeking advice and raising concerns
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Compliance with laws and regulations
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Membership associations
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Approach to stakeholder engagement
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Collective bargaining agreements
Material Topics
Process to determine material topics
Material Topics
List of material topics
Material Topics
Management of material topics
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