Impact of broader sustainability trends on the long-term prospects and financial performance of the organisation

Major sustainability risks and opportunities in the near to medium term (3-5 years)

Social and environmental impact of the organization’s activities

Overall strategy to manage sustainability impacts, risks and opportunities in the near to medium term (3-5 years)

Key performance indicators to measure progress

Major successes and failures during the reporting period

Involvement and accountability of management (C-suite) in developing corporate sustainability strategy in line with Global Compact principles and overseeing its implementation

Corporate governance structure (Board of Directors or equivalent) and its role in oversight of long-term corporate sustainability strategy and implementation in line with Global Compact principles

Goals and incentive schemes for management (C-suite) to promote sustainability strategy in line with Global Compact principles

Regular stakeholder consultations in the area of human rights, labour, environment and anti-corruption

List of stakeholder groups engaged by the organization

Process for stakeholder identification and engagement

Outcome of stakeholder involvement

Adoption or modification of business strategy and operating procedures to maximize contribution to UN goals and issues

Development of products, services and business models that contribute to UN goals and issues

Social investments and philanthropic contributions that tie in with the organization’s core competencies, operating context and sustainability strategy

Public advocacy on the importance of one or more UN goals and issues

Partnership projects and collective actions in support of UN goals and issues

Commitment to comply with all applicable laws and respect internationally recognized human rights, wherever the company operates (e.g. the Universal Declaration of Human Rights)

Statement of policy expressing commitment to respect and support human rights approved at the most senior level of the company

Statement of policy stipulating human rights expectations of personnel, business partners and other parties directly linked to operations, products or services

Statement of policy publicly available and communicated internally and externally to all personnel, business partners and other relevant parties

Monitoring drawing from internal and external feedback, including affected stakeholders

Leadership review of monitoring and improvement results

Process to deal with incidents

On-going due diligence process that includes an assessment of actual and potential human rights impacts

Internal awareness-raising and training on human rights for management and employees

Operational-level grievance mechanisms for those potentially impacted by the company’s activities

Internal decision-making, budget and oversight for effective responses to human rights impacts

Processes to provide for or cooperate in the remediation of adverse human rights impacts that the company has caused or contributed to

Outcomes of due diligence process

External and formal reporting of operations or operating contexts that pose risks of severe human rights impacts

Disclosure of main incidents involving the company

Outcomes of processes of remediation of adverse human rights impacts

Reference to relevant international conventions and other international instruments (e.g. ILO Core Conventions)

Reflection on the relevance of the labour principles for the company

Written company policy (e.g., in code of conduct) on labour

Inclusion of minimum labour standards in contracts with suppliers and other relevant business partners

Specific commitments and goals for specified years

Risk and impact assessments in the area of labour

Allocation of responsibilities and accountability within the organisation

Internal awareness-raising and training on the labour principles for management and employees

Grievance mechanisms, communication channels and other procedures (e.g. whistleblower mechanisms) for reporting concerns or seeking advice

System to track and measure performance based on standardized performance metrics

Leadership review of monitoring and improvement results

Process to deal with incidents

Outcome of due diligence and follow-up efforts to uphold the freedom of association right to collective bargaining

Outcome of due diligence and follow-up efforts to eliminate forced labour

Outcome of due diligence and follow-up efforts to abolish child labor

Outcome of due diligence and follow-up efforts to eliminate discrimination

Disclosure of main incidents involving the company

Reference to relevant international conventions and other international instruments (e.g. Rio Declaration on Environment and Development)

Reflection on the relevance of environmental stewardship for the company

Written company policy on environmental stewardship

Inclusion of minimum environmental standards in contracts with suppliers and other relevant business partners

Specific commitments and goals for specified years

Environmental risk and impact assessments

Assessments of lifecycle impact of products, ensuring environmentally sound end-of-life management policies

Allocation of responsibilities and accountability within the organisation

Internal awareness-raising and training on environmental stewardship for management and employees

Grievance mechanisms, communication channels and other procedures (e.g. whistleblower mechanisms) for reporting concerns or seeking advice regarding environmental impacts

System to track and measure performance based on standardized performance metrics

Leadership review of monitoring and improvement results

Process to deal with incidents

Indicators on uses of materials and energy

Indicators on emissions, effluents, and waste

Indicators on the company’s initiatives to promote greater environmental responsibility

Indicators on the development and diffusion of environmentally friendly technologies

Disclosure of main incidents involving the company

Human Resources procedures supporting the anti-corruption commitment or policy, including communication to and training for all employees (B5 + D8)

Internal checks and balances to ensure consistency with the anti-corruption commitment (B6)

Management responsibility and accountability for implementation of the anti-corruption commitment or policy (D7)

Communications (whistleblowing) channels and follow-up mechanisms for reporting concerns or seeking advice (D9)

Internal accounting and auditing procedures related to anticorruption (D10)

Publicly stated formal policy of zero-tolerance of corruption (D1)

Commitment to be in compliance with all relevant anti-corruption laws, including the implementation of procedures to know the law and monitor changes (B2)

Statement of support for international and regional legal frameworks, such as the UN Convention against Corruption (D2)

Carrying out risk assessment of potential areas of corruption (D3)

Outcomes of assessments of potential areas of corruption, where appropriate (Ref. D3)

Outcomes of mechanisms for reporting concerns or seeking advice (Ref. D9)

Indicators of Human Resources procedures supporting the anti-corruption commitment or policy

Disclosure of main incidents involving the company

Process to deal with incidents (D13)

Public legal cases regarding corruption (D14)

Analysis of sustainability risk, opportunity and impact in the value chain, both upstream and downstream

Policy on value chain, including a policy for suppliers and subcontractors

Communication of policies and expectations to suppliers and other business partners

Awareness-raising, training and other types of capacity building with suppliers and other business partners

Legal structure, including any group structure and ownership

Countries where the organisation operates, with either major operations or operations that are specifically relevant to sustainability

Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries)

Primary brands, products, and/or services

Direct and indirect economic value generated for various stakeholders(employees, owners, government, lenders, etc.)

Accuracy of information in COP is verified against assurance standard (e.g. AA1000, ISAE 3000)

Accuracy of information in COP is verified by independent auditors (e.g. accounting firm)

COP uses the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines

COP qualifies for Level B or higher of the GRI application levels

COP includes comparison of key performance indicators for the previous 2-3 years