Glossary
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Kategorie: Alle Kategorien GRI GRI 101 GRI 102 GRI 103 GRI 201 GRI 202 GRI 203 GRI 204 GRI 205 GRI 206 GRI 207 GRI 301 GRI 302 GRI 303 GRI 304 GRI 305 GRI 306 GRI 307 GRI 308 GRI 401 GRI 402 GRI 403 GRI 404 GRI 405 GRI 406 GRI 407 GRI 408 GRI 409 GRI 410 GRI 411 GRI 412 GRI 413 GRI 414 GRI 415 GRI 416 GRI 417 GRI 418 GRI 419: other
- EMAS EMAS steht für Eco-Management and Audit Scheme und ist ein europäischer Standard für Umweltmanagementsysteme. Kettelhack ist seit 2017 nach EMAS zertifziert. Die EMAS-Anforderungen beinhalten im Kern die ISO 14001:2015, geht aber in einigen Punkten über diese Norm hinaus. Neben der(…)
- GRI 102 General Disclosures
- GRI 102–1 Name of the organisation
- GRI 102–2 Activities, brands, products, and services
- GRI 102–3 Location of headquarters
- GRI 102–4 Location of operations
- GRI 102–5 Ownership and legal form
- GRI 102–6 Markets served
- GRI 102–7 Scale of the organisation
- GRI 102–8 Information on employees and other workers
- GRI 102–9 Supply chain
- GRI 102–10 Significant changes to the organisation and its supply chain
- GRI 102–11 Precautionary Principle or approach
- GRI 102–12 External initiatives
- GRI 102–13 Membership of associations
- GRI 102–14 Statement from senior decision-maker
- GRI 102–15 Key impacts, risks, and opportunities
- GRI 102–16 Values, principles, standards, and norms of behavior
- GRI 102–17 Verfahren zu Beratung und Bedenken in Bezug auf die Ethik
- GRI 102–18 Governance structure
- GRI 102–19 Delegation von Befugnissen
- GRI 102–20 Zuständigkeit auf Vorstandsebene für ökonomische, ökologische und soziale Themen
- GRI 102–21 Consulting stakeholders on economic, environmental, and social topics
- GRI 102–22 Zusammensetzung des höchsten Kontrollorgans und seiner Gremien
- GRI 102–23 Vorsitzender des höchsten Kontrollorgans
- GRI 102–24 Nominierungs- und Auswahlverfahren für das höchste Kontrollorgan
- GRI 102–25 Interessenkonflikte
- GRI 102–26 Rolle des höchsten Kontrollorgans bei der Festlegung von Zielen, Werten und Strategien
- GRI 102–27 Gesammeltes Wissen des höchsten Kontrollorgans
- GRI 102–28 Bewertung der Leistung des höchsten Kontrollorgans
- GRI 102–29 Identifying and managing economic, environmental, and social impacts
- GRI 102–30 Effectiveness of risk management processes
- GRI 102–31 Review of economic, environmental, and social topics
- GRI 102–32 Highest governance body’s role in sustainability reporting
- GRI 102–33 Übermittlung kritischer Anliegen
- GRI 102–34 Art und Gesamtanzahl kritischer Anliegen
- GRI 102–35 Vergütungspolitik
- GRI 102–36 Verfahren zur Festlegung der Vergütung
- GRI 102–37 Einbindung der Stakeholder bei Entscheidungen zur Vergütung
- GRI 102–38 Verhältnis der Jahresgesamtvergütung
- GRI 102–39 Prozentualer Anstieg des Verhältnisses der Jahresgesamtvergütung
- GRI 102–40 List of stakeholder groups
- GRI 102–41 Collective bargaining agreements
- GRI 102–42 Identifying and selecting stakeholders
- GRI 102–43 Approach to stakeholder engagement
- GRI 102–43
- GRI 102–44 Key topics and concerns raised
- GRI 102–45 Im Konzernabschluss enthaltene Entitäten
- GRI 102–46 Defning report content and topic Boundaries
- GRI 102–47 List of material topics
- GRI 102–48 Restatements of information
- GRI 102–49 Changes in reporting
- GRI 102–50 Reporting period
- GRI 102–51 Date of most recent report
- GRI 102–52 Reporting cycle
- GRI 102–53 Contact point for questions regarding the report
- GRI 102–54 Claims of reporting in accordance with the GRI Standards
- GRI 102–55 GRI content index
- GRI 102–56 External assurance
- GRI 103 Management Approach
- GRI 103–1 Explanation of the material topic and its Boundary
- GRI 103–2 The management approach and its components
- GRI 103–3 Evaluation of the management approach
- GRI 201 Wirtschaftliche Leistung (Economic Performance) 2016
- GRI 201–1 Unmittelbar erzeugter und ausgeschütteter wirtschaftlicher Wert
- GRI 201–2 Finanzielle Folgen des Klimawandels für die Organisation und andere mit dem Klimawandel verbundene Risiken und Chancen
- GRI 201–3 Verbindlichkeiten für leistungsorientierte Pensionspläne und sonstige Vorsorgepläne
- GRI 201–4 Finanzielle Unterstützung durch die öffentliche Hand
- GRI 202 Marktpräsenz (Market Presence) 2016
- GRI 202–1 Verhältnis des nach Geschlecht aufgeschlüsselten Standardeintrittsgehalts zum lokalen gesetzlichen Mindestlohn
- GRI 202–2 Anteil der aus der lokalen Gemeinschaft angeworbenen oberen Führungskräfte
- GRI 203 Indirekte ökonomische Auswirkungen (Indirect Economic Impacts) 2016
- GRI 203–1 Infrastrukturinvestitionen und geförderte Dienstleistungen
- GRI 203–2 Erhebliche indirekte ökonomische Auswirkungen
- GRI 204 Beschaffungspraktiken (Procurement Practices) 2016
- GRI 204–1 Anteil an Ausgaben für lokale Lieferanten
- GRI 205 Anti-corruption
- GRI 205–1 Operations assessed for risks related to corruption
- GRI 205–2 Communication and training about anti-corruption policies and procedures
- GRI 205–3 Bestätigte Korruptionsvorfälle und ergriffene Maßnahmen
- GRI 206 Anti-competitive Behaviour
- GRI 206–1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
- GRI 207 Steuern (Tax) 2019
- GRI 207–1 Steuerkonzept
- GRI 207–2 Tax Governance, Kontrolle und Risikomanagement
- GRI 207–3 Einbeziehung von Stakeholdern und Management von steuerlichen Bedenken
- GRI 207–4 Country-by-Country Reporting (länderbezogene Berichterstattung)
- GRI 301 Materials
- GRI 301 Materialien (Materials) 2016
- GRI 301–1 Eingesetzte Materialien nach Gewicht oder Volumen
- GRI 301–1 Materials used by weight or volume
- GRI 301–2 Recycled input materials used
- GRI 301–3 Reclaimed products and their packaging materials
- GRI 302 Energy
- GRI 302–1 Energy consumption within the organization
- GRI 302–2 Energy consumption outside of the organization
- GRI 302–3 Energy intensity
- GRI 302–4 Reduction of energy consumption
- GRI 302–5 Reductions in energy requirements of products and services
- GRI 303 Water and Effluents
- GRI 303–1 Interactions with water as a shared resource
- GRI 303–2 Management of water discharge-related impacts
- GRI 303–3 Water withdrawal
- GRI 303–4 Water discharge
- GRI 303–5 Water consumption
- GRI 304 Biodiversity
- GRI 304–1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
- GRI 304–2 Erhebliche Auswirkungen von Aktivitäten, Produkten und Dienstleistungen auf die Biodiversität
- GRI 304–3 Habitats protected or restored
- GRI 304–4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
- GRI 305 Emissions
- Direct (Scope 1) GHG emissions
- GRI 305–2 Energy indirect (Scope 2) GHG emissions
- GRI 305–3 Other indirect (Scope 3) GHG emissions
- GRI 305–4 GHG emissions intensity
- GRI 305–5 Reduction of GHG emissions
- GRI 305–6 Emissions of ozone-depleting substances (ODS)
- GRI 305–7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other signifcant air emissions
- GRI 306 Waste
- GRI 306–1 Waste generation and signifcant waste-related impacts
- GRI 306–2 Management of signifcant waste-related impacts
- GRI 306–3 Waste generated
- GRI 306–4 Waste diverted from disposal
- GRI 306–5 Waste directed to disposal
- GRI 307 Environmental Compliance
- GRI 307–1 Non-compliance with environmental laws and regulations
- GRI 308 Supplier Environmental Assessment
- GRI 308–1 New suppliers that were screened using environmental criteria
- GRI 308–2 Negative environmental impacts in the supply chain and actions taken
- GRI 401 Employment
- GRI 401–1 New employee hires and employee turnover
- GRI 401–2 Betriebliche Leistungen, die nur vollzeitbeschäftigten Angestellten, nicht aber Zeitarbeitnehmern oder teilzeitbeschäftigten Angestellten angeboten werden
- GRI 401–3 Parental leave
- GRI 402 Arbeitnehmer-Arbeitgeber-Verhältnis (Labor Management Relations) 2016
- GRI 402–1 Neu eingestellte Angestellte und Angestelltenfluktuation
- Occupational Health and Safety
- GRI 403–1 Occupational health and safety management system
- GRI 403–2 Hazard identifcation, risk assessment, and incident investigation
- GRI 403–3 Occupational health services
- GRI 403–4 Worker participation, consultation, and communication on occupational health and safety
- GRI 403–5 Worker training on occupational health and safety
- GRI 403–6 Promotion of worker health
- GRI 403–7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
- GRI 403–8 Workers covered by an occupational health and safety management system
- GRI 403–9 Work-related injuries
- GRI 403–10 Work-related ill health
- GRI 404 Training and Education
- GRI 404–1 Average hours of training per year per employee
- GRI 404–2 Programs for upgrading employee skills and transition assistance programs
- GRI 404–3 Prozentsatz der Angestellten, die eine regelmäßige Beurteilung ihrer Leistung und ihrer beruflichen Entwicklung erhalten
- GRI 405 Diversity and Equal Opportunity
- GRI 405–1 Diversity of governance bodies and employees
- GRI 405–2 Verhältnis des Grundgehalts und der Vergütung von Frauen zum Grundgehalt und zur Vergütung von Männern
- GRI 406 Non-discrimination
- GRI 406–1 Incidents of discrimination and corrective actions taken
- GRI 407 Collective Bargaining
- GRI 407–1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
- GRI 408 Child Labor
- GRI 408–1 Operations and suppliers at signifcant risk for incidents of child labor
- GRI 409 Forced or Compulsory Labor
- GRI 409–1 Operations and suppliers at signifcant risk for incidents of forced or compulsory labor
- GRI 410 Security Practices
- GRI 410–1 Security personnel trained in human rights policies or procedures
- GRI 411 Rights of Indigenous Peoples
- GRI 411–1 Incidents of violations involving rights of indigenous peoples
- GRI 412 Human Rights Assessment
- GRI 412–1 Operations that have been subject to human rights reviews or impact assessments
- GRI 412–2 Employee training on human rights policies or procedures
- GRI 412–3 Signifcant investment agreements and contracts that include human rights clauses or that underwent human rights screening
- Local Communities
- GRI 413–1 Operations with local community engagement, impact assessments, and development programs
- GRI 413–2 Operations with signifcant actual and potential negative impacts on local communities
- Supplier Social Assessment
- GRI 414–1 New suppliers that were screened using social criteria
- GRI 414–2 Negative social impacts in the supply chain and actions taken
- GRI 415 Politische Einflussnahme (Public Policy) 2016
- GRI 415–1 Party donations
- GRI 416 Customer Health and Safety
- GRI 416–1 Assessment of the health and safety impacts of product and service categories
- GRI 416–2 Incidents of non-compliance concerning the health and safety impacts of products and services
- GRI 417 Marketing und Kennzeichnung (Marketing and Labeling) 2016
- GRI 417–1 Anforderungen für die Produkt- und Dienstleistungsinformationen und Kennzeichnung
- GRI 417–2 Verstöße im Zusammenhang mit Produkt- und Dienstleistungsinformationen und der Kennzeichnung
- GRI 417–3 Verstöße im Zusammenhang mit Marketing und Kommunikation
- GRI 418 Schutz der Kundendaten (Customer Privacy) 2016
- GRI 418–1 Begründete Beschwerden in Bezug auf die Verletzung des Schutzes und den Verlust von Kundendaten
- GRI 419 Socioeconomic Compliance
- GRI 419–1 Non-compliance with laws and regulations in the social and economic area
