GRI Content Index
2021 | 17 pages
GRI Content Index For the Materiality Disclosures Service, GRI Services reviewed that the GRI content index is clearly presented and the references for Disclosures 102 – 40 to 102 – 49 align with appropriate sections in the body of the report. AR = 2021 Integrated Annual Report SR = 2021 GRI Sustainability Report GCFR = 2021 Governance, Compensation and Financial Report www.givaudan.com ▸ Media ▸ Publications SASB UNGC SDG GRI Standard and Disclosure Publication year Page/Information Code Principles Goals GRI 101: Foundation 2016 SR p 1 GRI 102: General Disclosures 2016 Organizational profile Disclosure 102 – 1 Name of the organisation Givaudan SA Disclosure 102 – 2 Activities, brands, products, and services AR p 1 Disclosure 102 – 3 Location of headquarters Vernier, Switzerland Disclosure 102 – 4 Location of operations AR pp 152–159 Disclosure 102 – 5 Ownership and legal form GCFR pp 4, 5 Disclosure 102 – 6 Markets served AR pp 150, 151 Total number of sites: 185; Total number of employees: > 16,800 (FTE); Group sales: CHF 6.8 billion; Total assets: CHF 11.4 billion; Equity Disclosure 102 – 7 Scale of the organisation ratio: 34.5%; Products sold per year: > 126,460. Disclosure 102 – 8 Information on employees and other workers SR p 88 6 8 Disclosure 102 – 9 Supply chain SR p 108 We had no changes in the share capital structure and no significant changes in our supply chain Disclosure 102 – 10 Significant changes to the organisation and its supply chain in 2021. For new site openings see AR pp 8–9. Disclosure 102 – 11 Precautionary Principle or approach SR p 33 12, 13 Disclosure 102 – 12 External initiatives SR p 18 1 Disclosure 102 – 13 Membership of associations SR p 22 Strategy Disclosure 102 – 14 Statement from senior decision-maker SR p 4 Disclosure 102 – 15 Key impacts, risks and opportunities SR p 6 © Givaudan SA, January 2022
GRI Content Index SASB UNGC SDG GRI Standard and Disclosure Publication year Page/Information Code Principles Goals Ethics and integrity Disclosure 102 – 16 Values, principles, standards, and norms of behaviour SR p 31 10 5 Disclosure 102 – 17 Mechanisms for advice and concerns about ethics SR p 32 Governance Disclosure 102 – 18 Governance structure SR p 34 Disclosure 102 – 19 Delegating authority GCFR pp 14–16 Disclosure 102 – 20 Executive-level responsibility for economic, environmental, and social topics SR p 35 Disclosure 102 – 22 Composition of the highest governance body and its committees GCFR pp 7–16 Disclosure 102 – 23 Chair of the highest governance body Non-executive Disclosure 102 – 24 Nominating and selecting the highest governance body GCFR pp 7, 10 Disclosure 102 – 25 Conflicts of interest GCFR pp 7–9 Disclosure 102 – 26 Role of highest governance body in setting purpose, values, and strategy SR p 35, GCFR p 14 Disclosure 102 – 27 Collective knowledge of highest governance body GCFR p 7 Disclosure 102 – 31 Review of economic, environmental, and social topics SR p 35 Disclosure 102 – 35 Remuneration policies SR p 36, GCFR pp 22–36 Disclosure 102 – 37 Stakeholders’ involvement in remuneration GCFR pp 33, 36 Stakeholder engagement Disclosure 102 – 40 List of stakeholder groups SR p 11 Disclosure 102 – 41 Collective bargaining agreements SR p 105 3 8, 17 Disclosure 102 – 42 Identifying and selecting stakeholders SR p 13 Disclosure 102 – 43 Approach to stakeholder engagement SR p 13 Disclosure 102 – 44 Key topics and concerns raised SR p 11 Reporting practice Disclosure 102 – 45 Entities included in the consolidated financial statements This report covers the whole scope of consolidation, unless otherwise stated. The list of consolidated companies can be found in GCFR p 95. Disclosure 102 – 46 Defining report content and topic boundaries SR p 14 Disclosure 102 – 47 List of material topics SR p 15 Disclosure 102 – 48 Restatements of information SR p 81 Disclosure 102 – 49 Changes in reporting SR p 17 Disclosure 102 – 50 Reporting period SR p 17 Disclosure 102 – 51 Date of most recent report January 2021 Disclosure 102 – 52 Reporting cycle Annually Disclosure 102 – 53 Contact point for questions regarding the report [email protected] Disclosure 102 – 54 Claims of reporting in accordance with the GRI Standards This report has been prepared in accordance 12 with the GRI Standards: Core option. Disclosure 102 – 55 GRI content index SR p 120 12 Disclosure 102 – 56 External assurance SR p 130 12 © Givaudan SA, January 2022
GRI Content Index SASB UNGC SDG GRI Standard and Disclosure Publication year Page/Information Code Principles Goals Topic-specific disclosures Economic performance 8, 9, 13 GRI 103: Management Approach 2016 Disclosure 103 – 1 Explanation of the material topic and its boundary SR p 28 Disclosure 103 – 2 The management approach and its components SR p 28 Disclosure 103 – 3 Evaluation of the management approach SR p 28 GRI 201: Economic performance 2016 Disclosure 201 – 1 Direct economic value generated and distributed SR p 29 Disclosure 201 – 2 Financial implications and other risks and opportunities due to climate change SR p 30 Disclosure 201 – 3 Defined benefit plan obligations and other retirement plans SR p 30 GRI 204: Procurement Practices 2016 Disclosure 204 – 1 Proportion of spending on local suppliers SR p 29 Governance & business conduct / ethics / transparency 10 12, 17 GRI 103: Management Approach 2016 Disclosure 103 – 1 Explanation of the material topic and its boundary SR p 31 Disclosure 103 – 2 The management approach and its components SR p 31 Disclosure 103 – 3 Evaluation of the management approach SR p 31 GRI 205: Anti-corruption 2016 Disclosure 205 – 2 Communication and training about anti-corruption policies and procedures SR p 32 Product / Ingredients environmental & social performance 7, 8, 9 2, 3, 9, 12, 13 GRI 103: Management Approach 2016 Disclosure 103 – 1 Explanation of the material topic and its boundary SR p 38 Disclosure 103 – 2 The management approach and its components SR p 39 RT-CH-410b.2 Disclosure 103 – 3 Evaluation of the management approach SR p 39 Product quality & safety and ingredient disclosure 3, 9, 12 GRI 103: Management Approach 2016 Disclosure 103 – 1 Explanation of the material topic and its boundary SR p 40 Disclosure 103 – 2 The management approach and its components SR p 40 RT-CH-410b.2 Disclosure 103 – 3 Evaluation of the management approach SR p 40 GRI 416: Customer Health and Safety 2016 Disclosure 416 – 1 Assessment of the health and safety impacts of product and service categories SR p 41 RT-CH-410b.2 Disclosure 416 – 2 Incidents of non-compliance concerning the health and safety impacts of products and services SR p 41 RT-CH-410b.2 GRI 417: Marketing and Labeling 2016 Disclosure 417 – 1 Requirements for product and service information and labeling SR p 41 © Givaudan SA, January 2022
GRI Content Index SASB UNGC SDG GRI Standard and Disclosure Publication year Page/Information Code Principles Goals Innovation capabilities & management 8, 9 8, 9, 12, 17 GRI 103: Management Approach 2016 Disclosure 103 – 1 Explanation of the material topic and its boundary SR p 42 Disclosure 103 – 2 The management approach and its components SR p 42 RT-CH-410b.2 Disclosure 103 – 3 Evaluation of the management approach SR p 42 Climate change 7, 8, 9 12, 13, 15 GRI 103: Management Approach 2016 Disclosure 103 – 1 Explanation of the material topic and its boundary SR p 51 Disclosure 103 – 2 The management approach and its components SR p 51 RT-CH-110a.2 Disclosure 103 – 3 Evaluation of the management approach SR p 51 GRI 302: Energy 2016 Disclosure 302 – 1 Energy consumption within the organisation SR p 54 RT-CH-130a.1 Disclosure 302 – 3 Energy intensity SR p 54 RT-CH-130a.1 Disclosure 302 – 4 Reduction of energy consumption SR p 54 RT-CH-130a.1 GRI 305: Emissions 2016 Disclosure 305 – 1 Direct (Scope 1) GHG emissions SR p 55 RT-CH-110a.1 Disclosure 305 – 2 Energy indirect (Scope 2) GHG emissions SR p 55 Disclosure 305 – 3 Other indirect (Scope 3) GHG emissions SR p 60 Disclosure 305 – 4 GHG emissions intensity SR p 55 Disclosure 305 – 5 Reduction of GHG emissions SR p 55 Disclosure 305 – 6 Emissions of ozone-depleting substances (ODS) SR p 60 Disclosure 305 – 7 Nitrogen oxides (NOX), sulphur oxides (SO2), and other significant air emissions SR p 60 T-CH-120a.1 Waste management & circular principles / Raw materials availability 8 2, 9, 12, 15, 17 GRI 103: Management Approach 2016 Disclosure 103 – 1 Explanation of the material topic and its boundary SR p 63 Disclosure 103 – 2 The management approach and its components SR p 63 Disclosure 103 – 3 Evaluation of the management approach SR p 63 GRI 301: Materials 2016 Disclosure 301 – 1 Materials used by weight or volume SR p 66 GRI 306: Waste 2020 Disclosure 306 – 1 Waste generation and significant waste-related impacts SR p 63 Disclosure 306 – 2 Management of significant waste-related impacts SR p 63 Disclosure 306 – 3 Waste generated SR p 66 RT-CH-150a.1 Disclosure 306 – 4 Waste diverted from disposal SR p 67 RT-CH-150a.1 Disclosure 306 – 5 Waste directed to disposal SR p 67 © Givaudan SA, January 2022
GRI Content Index SASB UNGC SDG GRI Standard and Disclosure Publication year Page/Information Code Principles Goals Water stewardship 8 6, 8, 12, 17 GRI 103: Management Approach 2016 Disclosure 103 – 1 Explanation of the material topic and its boundary SR p 68 Disclosure 103 – 2 The management approach and its components SR p 68 RT-CH-140a.3 Disclosure 103 – 3 Evaluation of the management approach SR p 68 GRI 303: Water and Effluents 2018 Disclosure 303 – 1 Interactions with water as a shared resource SR p 68 RT-CH-140a.3 Disclosure 303 – 2 Management of water discharge-related impacts SR p 68 RT-CH-140a.3 Disclosure 303 – 3 Water withdrawal SR p 73 RT-CH-140a.1 Disclosure 303 – 4 Water discharge SR p 73 RT-CH-140a.1 Disclosure 303 – 5 Water consumption SR p 73 RT-CH-140a.1 Biodiversity 8 2, 15, 17 GRI 103: Management Approach 2016 Disclosure 103 – 1 Explanation of the material topic and its boundary SR p 75 Disclosure 103 – 2 The management approach and its components SR p 75 Disclosure 103 – 3 Evaluation of the management approach SR p 75 GRI 304: Biodiversity 2016 Disclosure 304 – 1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas SR p 76 Disclosure 304 – 2 Significant impacts of activities, products, and services on biodiversity SR p 76 Disclosure 304 – 3 Habitats protected or restored SR p 77 Diversity, inclusion & people development 6 5, 8, 17 GRI 103: Management Approach 2016 Disclosure 103 – 1 Explanation of the material topic and its boundary SR p 87 Disclosure 103 – 2 The management approach and its components SR p 87 Disclosure 103 – 3 Evaluation of the management approach SR p 87 GRI 202: Market Presence 2016 Disclosure 202 – 1 Ratios of standard entry level wage by gender compared to local minimum wage SR p 89 GRI 401: Employment 2016 Disclosure 401 – 1 New employee hires and employee turnover SR p 90 Disclosure 401 – 3 Parental leave SR p 91 GRI 404: Training and Education 2016 Disclosure 404 – 2 Programs for upgrading employee skills and transition assistance programs SR p 91 Disclosure 404 – 3 Percentage of employees receiving regular performance and career development reviews SR p 92 GRI 405: Diversity and Equal Opportunity 2016 Disclosure 405 – 1 Diversity of governance bodies and employees SR p 89 Disclosure 405 – 2 Ratio of basic salary and remuneration of women to men SR p 89 GRI 406: Non-discrimination 2016 Disclosure 406 – 1 Incidents of discrimination and corrective actions taken SR p 89 © Givaudan SA, January 2022
GRI Content Index SASB UNGC SDG GRI Standard and Disclosure Publication year Page/Information Code Principles Goals Employee safety, health & wellbeing 3, 8 GRI 103: Management Approach 2016 Disclosure 103 – 1 Explanation of the material topic and its boundary SR p 93 Disclosure 103 – 2 The management approach and its components SR p 93 RT-CH-320a.2 Disclosure 103 – 3 Evaluation of the management approach SR p 93 GRI 403: Occupational Health and Safety 2018 Disclosure 403 – 1 Occupational health and safety management system SR p 93 RT-CH-320a.2 Disclosure 403 – 2 Hazard identification, risk assessment, and incident investigation SR p 93 RT-CH-320a.2 Disclosure 403 – 3 Occupational health services SR p 95 RT-CH-320a.2 Disclosure 403 – 4 Worker participation, consultation, and communication on occupational health and safety SR p 96 RT-CH-320a.2 Disclosure 403 – 5 Worker training on occupational health and safety SR p 96 RT-CH-320a.2 Disclosure 403 – 6 Promotion of worker health SR p 97 RT-CH-320a.2 Disclosure 403 – 7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships SR p 99 RT-CH-320a.2 Disclosure 403 – 9 Work-related injuries SR p 99 RT-CH-320a.1 Disclosure 403 – 10 Work-related ill health SR p 99 Consumer health & wellbeing 2, 3, 9, 17 GRI 103: Management Approach 2016 Disclosure 103 – 1 Explanation of the material topic and its boundary SR p 101 Disclosure 103 – 2 The management approach and its components SR p 101 Disclosure 103 – 3 Evaluation of the management approach SR p 101 Human rights 1, 2, 3, 4, 5 2, 5, 8, 17 GRI 103: Management Approach 2016 Disclosure 103 – 1 Explanation of the material topic and its boundary SR p 104 Disclosure 103 – 2 The management approach and its components SR p 104 Disclosure 103 – 3 Evaluation of the management approach SR p 104 GRI 402: Labor/Management Relations 2016 Disclosure 402 – 1 M inimum notice periods regarding operational changes SR p 105 GRI 407: Freedom of Association and Collective Bargaining 2016 Disclosure 407 – 1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk SR p 106 GRI 408: Child Labor 2016 Disclosure 408 – 1 Operations and suppliers at significant risk for incidents of child labor SR p 106 GRI 409: Forced or Compulsory Labor 2016 Disclosure 409 – 1 Operations and suppliers at significant risk for incidents of forced or compulsory labor SR p 106 GRI 412: Human Rights Assessment 2016 Disclosure 412 – 1 Operations that have been subject to human rights reviews or impact assessments SR p 106 Disclosure 412 – 2 Employee training on human rights policies or procedures SR p 107 Disclosure 412 – 3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening SR p 107 © Givaudan SA, January 2022
GRI Content Index SASB UNGC SDG GRI Standard and Disclosure Publication year Page/Information Code Principles Goals Responsible sourcing & traceability 1, 2, 4, 8, 10 2, 8, 12, 15, 17 GRI 103: Management Approach 2016 Disclosure 103 – 1 Explanation of the material topic and its boundary SR p 108 Disclosure 103 – 2 The management approach and its components SR p 108 Disclosure 103 – 3 Evaluation of the management approach SR p 108 GRI 308: Supplier Environmental Assessment 2016 Disclosure 308 – 1 New suppliers screened using environmental criteria SR p 111 GRI 407: Freedom of Association and Collective Bargaining 2016 Disclosure 407 – 1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk SR p 111 GRI 408: Child Labor 2016 Disclosure 408 – 1 Operations and suppliers at significant risk for incidents of child labor SR p 111 GRI 409: Forced or Compulsory Labor 2016 Disclosure 409 – 1 Operations and suppliers at significant risk for incidents of forced or compulsory labor SR p 111 GRI 414: Supplier Social Assessment 2016 Disclosure 414 – 1 N ew suppliers that were screened using social criteria SR p 111 Local community development 1 2, 8, 9, 17 GRI 103: Management Approach 2016 Disclosure 103 – 1 Explanation of the material topic and its boundary SR p 113 RT-CH-210a.1 Disclosure 103 – 2 The management approach and its components SR p 113 RT-CH-210a.1 Disclosure 103 – 3 Evaluation of the management approach SR p 113 RT-CH-210a.1 GRI 203: Indirect Economic Impacts 2016 Disclosure 203 – 1 Infrastructure investments and services supported SR p 115 RT-CH-210a.1 GRI 413: Local Communities 2016 Disclosure 413 – 1 O perations with local community engagement, impact assessments, and development programmes SR p 113 RT-CH-210a.1 © Givaudan SA, January 2022