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Company's profile (read-only)
Name
Luminor Bank AS
Revenues
Sector
Apparel & Textiles
Consumption
Energy & Resource Extraction
Financials
Food & Beverages
Health Care
Hospitality & Recreation
Infrastructure
Resource Transformation
Services
Technology & Communications
Transportation
Location
-- Please select location --
Local/national
Europe
Transcontinental
Not known
Primary sector
Apparel & Textiles
Consumption
Energy & Resource Extraction
Financials
Food & Beverages
Health Care
Hospitality & Recreation
Infrastructure
Resource Transformation
Services
Technology & Communications
Transportation
<- not necessary when company has only one sector
Sub-sector
Tobacco
Consumer goods retailers
Consumer goods producers
Oil & Gas
Coal
Alternative Energy
Metals & Mining
Electric utilities
Insurance
Banking & Investment Banking
Ethical Banking
Food & Beverages producers
Food & Beverages retailers
Biotechnology & Pharmaceuticals
Medical Technology
Health Care Providers
Hotels and other infrastructures
Restaurants
Travel agencies and services
Utilities
Waste Management
Infrastructure
Real Estate
Construction
Chemicals
Industrials
Construction materials
Consumer Services
Media
Technology
Semiconductors
Telecommunications
Internet Media & Services
Manufacturers
Air Transportation
Marine Transportation
Land Transportation
Facilities
Suppliers' location
-- Please select location --
Local/national
Europe
Transcontinental
Not known
Employees
Country of incorporation:
Company is
not
listed on stock exchange
(only for financial companies) Assets
1. Existence of a non-financial statement
Does the company publish a non-financial statement?
(id 1.1)
-- Please select --
No
Refers to its parent company's report
Included within the annual report
Publishes a separate non-financial report
Name of the document (id 1.2)
Information checked vs EU Directive by an external auditor?
Link
Yes
No
Not applicable
Yes
No
Not applicable
Yes
No
Not applicable
Yes
No
Not applicable
Yes
No
Not applicable
Yes
No
Not applicable
Yes
No
Not applicable
Yes
No
Not applicable
Yes
No
Not applicable
Yes
No
Not applicable
Accessibility of the information provided
Traceability of the information provided
(id 1.3)
Not traceable
Some information is traced
Good
Number of documents consulted
No documents available
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
The company includes links to other documents in order to offer broader information
KPIs presentation
(id 1.4)
No KPIs provided
KPIs provided in different parts of the report(s)
KPIs provided in a summarized statement(s)
Structure of the information disclosed
(id 1.5)
Information on policies, outcomes, risks, and KPIs are provided in a clear structure
2. Business model description
Pages in the report
The Company describes specific risks that may affect its business model, strategy and financial planning
(id 2.1)
Environmental challenges (in general)
Climate change
Use of natural resources (incl. ecosystems)
Labour issues
Human rights
Ethics & corruption
Info on sustainability challenges is supported by financial amounts
The Company explains opportunities related to sustainability challenges
Information on the extent to which sustainability challenges and plans to mitigate them are reflected in core business strategy
15 AR
The Company explains how its business model and strategy might have adverse impacts on
(id 2.2)
Environmental challenges (in general)
Climate change
Natural resources (incl. ecosystems)
Labour issues
Human rights
Corruption & ethics
The above information on business model is provided:
(id 2.3)
Not provided
In a separate document
In the same document but separately
Integrated with the main non-financial statement
15 AR
Key issues in the description of policies and risks in the main non-financial statement correspond with the overview of sustainability issues in the business model description
(id 2.4)
No
Partially
Fully
3. Governance
Pages in the report
Explanation of company's purpose with respect to sustainability and society
(id 3.1)
14-15 AR
Indication of how sustainability is integrated in the Board's and senior management operations and mandate
(id 3.2)
Description of how executive compensation is affected by their performance against ESG criteria
(id 3.3)
Information on formal process of board engagement with workforce representatives
(id 3.4)
Description of corporate governance arrangements to support sustainability, e.g. independent sustainability or impact committee to provide feedback to the Board
(id 3.5)
Information on independent (third-party) assessment of company’s sustainability strategy and performance (degree of effectiveness)
(id 3.6)
Indication of integration of Science Based Targets or similar concept in company’s strategy
(id 3.7)
Identification of sustainability matters addressed by the Board in the previous year and decisions (i.e. delegated actions to management)
(id 3.8)
Indication of whether the non-financial reporting was put to the vote at the AGM
(id 3.9)
4. NF statement specifies that it relies on national, international or European frameworks
National standards (id 4.1)
GRI - Global Reporting Initiative (id 4.2)
IIRC - International Integrated Reporting Council (id 4.3)
SASB - Sustainability Accounting Standards Board (id 4.4)
UNGP - United Nations Guiding Principles Reporting Framework (id 4.5)
UNGC – UN Global Compact (id 4.6)
OECD Guidelines - Organisation for Economic Co-operation and Development Guidelines for Multinational Enterprises or general or sectoral due diligence guidances (id 4.7)
SDG - United Nations Sustainable Development Goals (id 4.8)
Future-Fit Business Benchmark (id 4.9)
ISO 26000 (id 4.10)
Climate Dislosure Standards Board Framework (id 4.11)
CDP environmental reporting system and framework (id 4.12)
ILO - International Labour Organization standards (id 4.13)
European Commission Guidelines on Non-Financial Reporting (id 4.14)
Others (id 4.15)
If others:
A - Environment
A.1 Climate change
Coverage
(id aa)
Issue addressed?
Issue addressed
Not addressed
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Policies & procedures
(id ab)
How well is the policy communicated?
No information provided
Policy is described or referenced
Policy description specifies key issues and objectives
Includes a description of:
The Company has a climate target
Actions taken to achieve the climate target
Outcomes in terms of meeting the climate targets
Company's climate target is science-based / aligned with the Paris Agreement (i.e. well below 2°C)
Board oversight of climate-related risks and opportunities
Engagement with upstream & downstream value chain to reduce impacts described
(only for financial companies) Describes how the financial institution ensures that its climate-related strategy is aligned with the climate preferences of its clients
Pages in the report
15 AR
Risks management
(id ac)
Statement of risks that could have a material financial impact on the organization
No risks identified
Vague risks identification
Description of specific risks
Includes a description of:
Risks & opportunities is provided for each time horizon (short, medium, long term - while each horizon is indicated in years)
Physical risks are addressed (exposure to physical impacts directly caused by climate change)
Transition to a low-carbon economy risks are addressed
Breakdown of risks by activity or region
Effects of climate-related risks & opportunities on the organization’s business strategy, financial planning and performance
Organization’s strategy to manage the identified risks and impacts
Climate-related scenarios which were used to inform the organization’s strategy and financial planning
Climate-related scenarios include a 1.5°C/well below 2°C scenario
Risks in value chains
(only for fin. comp.) Exposures in the different lending, investment and underwriting activities to sectors contributing to climate change
(only for fin. comp.) Estimation of the exposure of assets (financial, non-financial, under management) or the value of collaterals to climate-related risks
(only for fin. comp.) How risk management processes, including internal stress testing, consider climate-related risks
Pages in the report
15 AR
Outcomes
(id ad)
Outcomes description
No description
Description provided
Outcomes in terms of meeting policy targets
Includes a description of:
Data / KPI provided for outcomes
(only for asset management companies) The development trend of the amount of carbon-related assets in the different portfolios against any relevant target set and the related risks over time
Pages in the report
Specific issues & impacts
Renewable vs non-renewable energy
(id ae)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Energy efficiency target
Renewable energy production/consumption target
Data is independently assured
GHG emission total Scope 1
(id af)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
GHG emission target
Data are independently assured
GHG emission total Scope 2
(id ag)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
GHG emission target
Data are independently assured
GHG emission total Scope 3
(id ah)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
GHG emission target
Data are independently assured
GHG emission intensity Scope 1
(id ai)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
GHG intensity target
Data are independently assured
GHG emission intensity Scope 2
(id aj)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
GHG intensity target
Data are independently assured
GHG emission intensity Scope 3
(id ak)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
GHG intensity target
Data are independently assured
Deforestation
(id al)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Data are independently assured
Climate Change Financials
(id am)
(only for financial companies)
Amount or percentage of carbon-related assets in each portfolio
Degree of alignment of the different portfolios against the Paris Agreement target
Breakdown of assets under management by business sector across asset classes (equity / bonds / infrastructure / real estate / structured products / MBS /derivatives
Credit risk exposures and volumes of collateral by geography/country of location of the activity or collateral, with an indication of those countries/ geographies highly exposed to physical risk
Breakdown of underwriting exposure by lines of business to economic sectors (life / non-life / reinsurance)
Maximum Expected Loss from natural catastrophes caused by climate change (life / non-life / reinsurance)
A.2 Use of natural resources
Coverage
(id an)
Issue addressed?
Issue addressed
Not addressed
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Policies & procedures
(id ao)
How well is the policy communicated?
No information provided
Policy is described or referenced
Policy description specifies key issues and objectives
Includes a description of:
Describes company's targets
Actions taken to achieve targets
Board oversight of risks and opportunities
Engagement with upstream & downstream value chain to reduce impacts described
Pages in the report
Risks management
(id ap)
Statement of risks that could have a material financial impact on the organization
No risks identified
Vague risks identification
Description of specific risks
Includes a description of:
States risks for the environment
Risks for the environment provided for long-term horizons
Effects of risks on organization's business
Effects of risks on financial planning and performance
Organization's strategy to manage risks and impacts
Breakdown of risks by activity or region
Risks in value chains
Identification of locations that are critical to value chains, including operations, suppliers and markets
Pages in the report
Outcomes
(id aq)
Outcomes description
No description
Description provided
Outcomes in terms of meeting policy targets
Includes a description of:
Data / KPI provided for outcomes
Pages in the report
Specific issues & impacts
Use of water
(id ar)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Data includes impacts in supply chain
Risks to local water stress are addressed
Water consumption in water scarce and borderline areas
Pages in the report
Use of land
(id as)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Data includes impacts in supply chain
Use of raw materials
(id at)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Data includes impacts in supply chain
Number of % of raw materials screened for risks of adverse impacts
Mapping of raw materials
% of raw materials traceable to origin
Nitrogen & phosphorus
(id au)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
A.3 Polluting discharges
Coverage
(id av)
Issue addressed?
Issue addressed
Not addressed
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Policies & procedures
(id aw)
How well is the policy communicated?
No information provided
Policy is described or referenced
Policy description specifies key issues and objectives
Describes company’s targets
Actions taken to achieve the targets
Board oversight of risks and opportunities
Engagement with upstream & downstream value chain to reduce impacts described
Pages in the report
Risks management
(id ax)
Statement of risks that could have a material financial impact on the organization
No risks identified
Vague risks identification
Description of specific risks
Includes a description of:
States risks for the environment or human health
Risks for the environment or human health provided for long-term horizons
Effects of risks on the organisation’s business
Effects of risks on financial planning and performance
Organisation’s strategy to manage risks and impacts
Breakdown of risks by activity or region
Risks in value chains
Identification of locations that are critical to value chains, including operations, suppliers and markets
Outcomes
(id ay)
Outcomes description
No description
Description provided
Outcomes in terms of meeting policy targets
Data / KPI provided for outcomes
Pages in the report
Specific issues & impacts
Discharges to air (other than GHG)
(id az)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Data includes impacts in supply chain
Pages in the report
Discharges to water
(id aaa)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Data includes impacts in supply chain
Data provided on spills
Pages in the report
Discharges to soil
(id abb)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Data includes impacts in supply chain
Data provided on spills
Discharges due to transportation
(id acc)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Data includes impacts in supply chain
A.4 Waste
Coverage
(id add)
Issue addressed?
Issue addressed
Not addressed
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Policies & procedures
(id aee)
How well is the policy communicated?
No information provided
Policy is described or referenced
Policy description specifies key issues and objectives
Includes a description of:
Describes company's targets
Company's targets are framed by circular economy goal
Action taken to achieve the targets
Boards oversight of risks and opportunities
Engagement with upstream & downstream value chain to reduce impacts described
Pages in the report
Risks management
(id aff)
Statement of risks that could have a material financial impact on the organization
No risks identified
Vague risks identification
Description of specific risks
Includes a description of:
States risks for the environment or human health
Risks for the environment or human health provided for long-term horizons
Effects of risks on the organisation’s business
Effects of risks on financial planning and performance
Organisation’s strategy to manage risks and impacts
Breakdown of risks by activity or region
Risks in value chains
Identification of locations that are critical to value chains, including operations, suppliers and markets
Pages in the report
Outcomes
(id agg)
Outcomes description
No description
Description provided
Outcomes in terms of meeting policy targets
Data / KPI provided for outcomes
Pages in the report
Specific issues & impacts
Waste from production
(id ahh)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Data includes impacts in supply chain
Pages in the report
Waste associated with products (packaging and end-of-life recyclability)
(id aii)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Data includes impacts in supply chain
Hazardous waste
(id ajj)
-- Please select --
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Data includes impacts in supply chain
A.5 Biodiversity and conservation
Coverage
(id akk)
Issue addressed?
Issue addressed
Not addressed
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Policies & procedures
(id all)
How well is the policy communicated?
No information provided
Policy is described or referenced
Policy description specifies key issues and objectives
Includes a description of:
Describes company's targets
Company's commitment/target to zero adverse impact on Biodiversity
Action taken to achieve the targets
Boards oversight of risks and opportunities
Engagement with upstream & downstream value chain to reduce impacts described
(only for financial companies) Discloses how the financial institution ensures that its biodiversity-related strategy is aligned with the biodiveristy preferences of its clients
Pages in the report
Risks management
(id amm)
Statement of risks
No risks identified
Vague risks identification
Description of specific risks
Includes a description of:
Includes a clear description of actual impacts
Determination of risks (salient issues) is explained
Concrete operations and/or business partners associated with salient issues and impacts are identified
Risks provided for long-term horizons
Breakdown of risks by activity or region
Organisation’s strategy to manage risks and impacts
Risks in value chains
Pages in the report
Outcomes
(id ann)
Outcomes description
No description
Description provided
Outcomes in terms of meeting policy targets
Data / KPI provided for outcomes
Pages in the report
Specific issues & impacts
Operations in ecosystems of high ecological importance, notably internationally or nationally recognised/protected areas
(id aoo)
Company’s policy
Outcomes (KPIs or management of concrete cases)
Pages in the report
Habitat, landscape or environmental functions conversion
(id app)
Company’s policy
Outcomes (KPIs or management of concrete cases)
Impacts on forests (incl by logging or via pulp, paper and furniture supply chains)
(id aqq)
Company’s policy
Outcomes (KPIs or management of concrete cases)
Agricultural impacts
(id arr)
Company’s policy
Outcomes (KPIs or management of concrete cases)
Pesticides
(id ass)
Company’s policy
Outcomes (KPIs or management of concrete cases)
Marine (notably fisheries and aquaculture)
(id att)
Company’s policy
Outcomes (KPIs or management of concrete cases)
B - Employee and Social Matters
B.1 Employee and workforce matters
Coverage
(id ba)
Issue addressed?
Issue addressed
Not addressed
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Policies & procedures
(id bb)
How well is the policy communicated?
No information provided
Policy is described or referenced
Policy description specifies key issues and objectives
Board engagement with employees
Describes company’s targets
Actions taken to achieve the targets
Board oversight of risks and salient issues is explained
It is clear if policy covers temporary and outsourced workers
Policy covers:
Equal opportunities (anti-discrimination)
Restructuring
Trade unions
Pages in the report
14-15; 18 AR
Risks management
(id bc)
Statement of risks
No risks identified
Vague risks identification
Description of specific risks
States risks for workers
Describes future human capital needs / effects on the organisation’s business
Organisation’s strategy to manage risks and impacts
Breakdown of risks by activity or region
Breakdown of risks by employees vs. workers in supply chains
Pages in the report
Outcomes
(id bd)
Outcomes description
No description
Description provided
Outcomes in terms of meeting policy targets
Data / KPI provided for outcomes
Pages in the report
Specific issues & impacts
Development of number of employees
(id be)
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Data provided separately for temporary workers
Pages in the report
18 AR
Development of number of outsourced workers
(id bf)
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Pages in the report
Gender diversity by job category
(id bg)
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Data provided on pay difference between women and men
Information on maternity/paternity leave enjoyed by workers
Pages in the report
Living wage
(id bh)
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Pages in the report
CEO vs median salary
(id bi)
CEO vs median salary
Pages in the report
% of employees who are members of trade unions
(id bj)
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Pages in the report
% of employees covered by collective bargaining agreement
(id bk)
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Data provided for outsourced workforce
Pages in the report
Occupational health and safety
(id bl)
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Pages in the report
Information and consultation of workers
(id bm)
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Pages in the report
Training provided to workers
(id bn)
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Pages in the report
32; 61-62 AR
Employees' satisfaction
(id bo)
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Pages in the report
B.2 Social matters
Specific issues & impacts - Tax Transparency
Tax policies
(id bp)
Not explicity addressed
General commitment is expressed
Specific policies and procedures are described
Issue addressed
Commitment to pay taxes where the profit is generated
Commitment against tax avoidance strategies: tax havens / opaque corporate structure
It provides its effective tax rate
Pages in the report
87 GAR
Profits before taxes
(id bq)
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Pages in the report
87 GAR
Income taxes paid
(id br)
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Pages in the report
87 GAR
Public subsidies
(id bs)
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Pages in the report
Tax incentives and reliefs (statutory and discretionary)
(id bt)
No information provided
Isolated examples / Qualitative description
KPI aggregated
KPI disaggregated for country
Company’s policy to disclose all its agreed tax rulings
Pages in the report
C- Human Rights
C. General Human Rights Reporting Criteria
Coverage
(id ca)
Issue addressed?
Issue addressed
Not addressed
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Policies & procedures
(id cb)
Human Rights Policy Commitment
No information provided
Policy is described or referenced
Policy description specifies key issues and objectives
Identifies whose human rights the company's policy addresses
Describes company’s targets
Board oversight of risks and salient issues
Explains how human rights are integrated in day-to-day practices
Human Rights due diligence process is described
Engagement with upstream & downstream value chain to reduce impacts described
(only for financial companies) Discloses how the financial institution ensures that its human rights-related strategy is aligned with the preferences of its clients
Explicit commitment to provide remedy to harmed people
(only for financial companies) Policy applies to investment or lending activities
(only for financial companies) Describes implementation in investment or lending activities
(only for financial companies) Describes outcomes of implementation in investment or lending activities
Pages in the report
15 AR
Risks management
(id cc)
Risks management
No risks identified
Vague risks identification
Description of specific risks
Determination of salient issues is explained
Includes description of most significant human rights impacts
It is explained which focal geographies (countries/regions) were selected and why
Covers business partners/supply chain
Covers use of products or services
Identifed concrete operations and/or business partners associated with salient issues & impacts
Description of which stakeholders were engaged
Information how feedback from stakeholder engagement has informed decisions taken by the company
Pages in the report
(id cd)
For each identified salient issue, report describes
Company’s policy
Changes in the nature of each salient human rights issue (trend & patterns in impacts) over time
Actions that company has taken to prevent or mitigate impacts related to each salient issue
Requirements placed on business partners, if appropriate (incl. throughout the supply chain)
Specific examples and appropriate indicators illustrate each salient issue is being managed effectively
The report includes indicators of company’s efforts to address the issue at systemic level (action plans, govt. advocacy, collaborations)
Indicates a number of incidents
Grievance mechanism and its application
Pages in the report
Outcomes
(id ce)
Outcomes description
No description
Description provided
Outcomes in terms of meeting policy targets
Data / KPI provided for outcomes
Description of outcomes of grievance mechanisms
Pages in the report
C.1 Supply Chains Management - additional criteria
Coverage
(id cf)
Issue addressed?
Issue addressed
Not addressed
Did the company identify this as a salient human rights issue
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Policies & procedures
(id cg)
How well is the policy communicated?
No information provided
Policy is described or referenced
Policy description specifies key issues and objectives
Addresses workers’ rights
Addresses rights of communities affected or potentially affected by supply chain operations
Addresses environmental impacts
Actions taken to meet policy objectives
Commitment to mitigate all adverse impacts
Remedy mechanism for affected workers or communities
Pages in the report
Risks management
(id ch)
Risks management
No risks identified
Vague risks identification
Description of specific risks
Indication of assessment of company’s purchasing policy’s role in mitigating the risks
Description of concrete cases
Indicates a number of incidents
Examples / indicators of effective management
Addresses risks to small-scale suppliers/farmers
Pages in the report
(id ci)
Audits include
Number or % of suppliers audited
Information on audit results
Actions underway as a result of audit results
Explanation of limitations of audits
Indication of other steps taken to monitor the conditions in the supply chains besides auditing
Information on engagement with workers/communities in mapping and/or addressing risks
Description of work with suppliers to mitigate impacts (other than contractural requirements)
Pages in the report
Supply chain transparency
(id cj)
Description of supply chain
No information on the structure of the supply chain
General description of high-risk supply chains
List of suppliers in high-risk supply chains was shared with an external actor
List of suppliers in high-risk supply chains was published
List of individual ultimate factories is available for download
Information on the traceability of company products and services
% of materials or products that are linked to high risk supply chains
% of certified social purchases (e.g. Fair Trade)
Description of supply chains with high risks of harm for small-scale suppliers/farmers
Pages in the report
Outcomes
(id ck)
Outcomes description
No description
Description provided
Outcomes in terms of meeting policy targets
Includes a description of:
Data / KPI provided for outcomes
Pages in the report
Specific issues & impacts
Child labour
(id cl)
Data/KPI provided
Actions described
Outcomes
Pages in the report
Forced labour
(id cm)
Data/KPI provided
Actions described
Outcomes
Pages in the report
Migrant workers
(id cn)
Data/KPI provided
Actions described
Outcomes
Pages in the report
Health & safety
(id co)
Data on occupational accidents and illnesses is provided
Actions described
Outcomes
Pages in the report
Precarious labour
(id cp)
Data/KPI provided on % of workers in supply chain with temporary contract
Other data/information (recruitment guarantees, seasonal labour, assessment of level of informality in the host country/sector).
Actions described
Outcomes
Pages in the report
Excessive working hours
(id cq)
Data/KPI provided
Actions described
Outcomes
Pages in the report
Living income
(id cr)
Data on income levels or income gap
Actions described
Outcomes
Report indicates what methodology for living income the company uses
Information provided on small scale suppliers / farmers living income
Pages in the report
Freedom of association
(id cs)
numbers / proportion of collective bargaining agreements signed or number of factories with non-government affiliated unions
Actions described
Outcomes
Pages in the report
Protection against discrimination
(id ct)
Data/KPI provided
Actions described
Outcomes
Pages in the report
Women's rights
(id cu)
Data/KPI provided
Actions described
Outcomes
Pages in the report
Purchasing and sourcing practices
(id cv)
Data/KPI provided
Targets/goals
Actions described
Outcomes
Report provides a link to a model contract
Pages in the report
Precompetitive collaboration & investments with aim to improve conditions of small-scale farmers or suppliers
(id cw)
Data/KPI provided
Targets/goals
Actions described
Outcomes
Pages in the report
C.2 Impacts on indigenous and/or local communities rights
Coverage
(id cx)
Issue addressed?
Issue addressed
Not addressed
Did the company identify this as a salient human rights issue?
Irrespective to the previous question, the analyst understands this category as not salient for the company
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Policies & procedures
(id cy)
How well is the policy communicated?
No information provided
Policy is described or referenced
Policy description specifies key issues and objectives
Description of engagement with upstream & downstream value chain to reduce impacts
Actions taken to meet policy objectives
Policy includes a commitment to respect
Land rights, including Customary land tenure
Access to water
Livelihood impacts including housing
Respect for culture and traditions/way of life
Free, prior & informed consent
Right to clean environment (refraining from pollution)
Vital ecosystems
Pages in the report
Risks management
(id cz)
Risks management
No risks identified
Vague risks identification
Description of specific risks
Identification of the affected communities
Report identifies concrete projects (planned or ongoing) that may affect indigenous people
Report provides a list of communities potentially affected by company’s projects
Information whether company obtained community's free prior and informed consent
Indicates a number of incidents
Description of concrete cases
Addresses specific risks and impacts in company’s supply chain
Addresses risks to traditional/customary land rights
Addresses risks and impacts related to use of natural resources (water, ecosystems)
Addresses pollution risks and impacts
Addresses specific impacts on women
Examples / indicators of effective management
Pages in the report
Outcomes
(id caa)
Outcomes description
No description
Description provided
Outcomes in terms of meeting policy targets
Data / KPI provided for outcomes
Pages in the report
C.3 High risk areas for Civil & Political rights – additional criteria
Coverage
(id cbb)
Issue addressed?
Issue addressed
Not addressed
Did the company identify this as a salient human rights issue?
Irrespective to the previous question, the analyst understands this category as not salient for the company
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Policies & procedures
(id ccc)
Quality of the information
No information provided
Policy is described or referenced
Policy description specifies key issues and objectives
Engagement with upstream & downstream value chain to reduce impacts described
Pages in the report
Risks management
(id cdd)
Risks management
No risks identified
Vague risks identification
Description of specific risks
Description of concrete cases
Explanation of choice of focal geographies
Identification of communities at risk
Identification of all conflicts with communities and employees in high risk areas
Actions taken to prevent or mitigate the identified risks
Examples / indicators of effective management
Indicates a number of incidents
Risks to women are explicitly addressed
Pages in the report
Outcomes
(id cee)
Outcomes description
No description
Description provided
Outcomes in terms of meeting policy targets
Data / KPI provided for outcomes
Pages in the report
Specific issues & impacts
Personal security in high risk areas
(id cff)
Quality of the information
Not explicity addressed
General commitment is expressed
Specific policies and procedures are described
Report includes a link to code of conduct addressed to security guards
Quantitative data on training to security guards
Information on adherence to Voluntary Principles on Security and Human Rights
Pages in the report
Human Rights & environment defenders/organisations
(id cgg)
Quality of the information
Not explicity addressed
General commitment is expressed
Specific policies and procedures are described
Action described
Outcomes
Pages in the report
C.4 Conflict resources (minerals, timber, etc.) – additional criteria
Coverage
(id chh)
Issue addressed?
Issue addressed
Not addressed
Did the company identify this as a salient human rights issue?
Irrespective to the previous question, the analyst understands this category as not salient for the company
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Policies & procedures
(id cii)
Quality of the information
No information provided
Policy is described or referenced
Policy description specifies key issues and objectives
Targets/goals
Action described
Company's criteria of supplier selection
Engagement with upstream & downstream value chain to reduce impacts described
Outcomes
(id cjj)
Outcomes description
No description
Description provided
Outcomes in terms of meeting policy targets
Data / KPI provided for outcomes
Pages in the report
Supply chain transparency
(id ckk)
Description of supply chain
% of raw materials traced to source or certified conflict-free suppliers
% of certified conflict-free suppliers
List of key suppliers provided (e.g. smelters)
Pages in the report
Audits on conflict resources
(id cll)
Report includes information whether the company carried out an independent audit of supply chain due diligence
Summary of results of the audit is provided
Actions taken as a result of the audit results
C.5 Data protection / Digital rights – additional criteria
Coverage
(id cmm)
Issue addressed?
Issue addressed
Not addressed
Did the company identify this as a salient human rights issue?
Irrespective to the previous question, the analyst understands this category as not salient for the company
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
82 GAR
Policies & procedures
(id cnn)
Quality of the information
No information provided
Policy is described or referenced
Policy description specifies key issues and objectives
Company discloses its digital rights policy
Company discloses its data protection policy
Pages in the report
82 GAR
Risks management
(id coo)
Risks management
No risks identified
Vague risks identification
Description of specific risks
Report summarizes or refers to results of regular assessment of freedom of expression and privacy associated with its products and services
Actions taken by company after the assessment of impacts of its products and services on freedom of expression and privacy
Actions taken to prevent or mitigate the identified risks
Examples / indicators of effective management
Indicates a number of incidents
Pages in the report
82 GAR
Outcomes
(id cpp)
Outcomes description
No description
Description provided
Outcomes in terms of meeting policy targets
Data / KPI provided for outcomes
Pages in the report
Specific issues & impacts
Third party (government and private) requests to remove, filter, or restrict content or accounts
(id cqq)
Report describes or refers to a process for responding to such requests
Data about such requests are provided
Pages in the report
Collection of user information
(id crr)
What information company collects and how
What information company shares and with whom
Data about third-party requests for user information
Pages in the report
Data breach
(id css)
Report describes company’s process for responding to data breach
Report indicates if company encrypts user communication and private content so users can control who has access to it
Report describes any incidences of data breach within reporting period and related actions / status
Pages in the report
D - Anti-corruption & Whistleblowing
D.1 Anti-corruption
Coverage
(id da)
Issue addressed?
Issue addressed
Not addressed
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
14-16 AR
Policies & procedures
(id db)
Quality of the information
No information provided
Policy is described or referenced
Policy description specifies key issues and objectives
The report provides information to following questions (or refers to a publicly available policy that provides this info):
The company has a publicly stated commitment to anti-corruption & bribery
Explanation of the main elements of the company's dedicated anticorruption (AC) programme including its implementation and monitoring
A-C policy explicitly apply to persons who are not employees but are authorised to act on behalf of the company (agents, advisors, intermediaries)
A-C policy apply to non-controlled persons or entities under contract (contractors, subcontractors, suppliers)
A-C policy includes rules on gifts and hospitality/expenses
A-C policy explicitly prohibits facilitation payments
Pages in the report
14-16 AR
Risks management
(id dc)
Risks management
No risks identified
Vague risks identification
Description of specific risks
Risks management - check
Description of concrete cases
Evidence of effective management
The company has in place an A-C training programme for employees & directors:
--- Trainings are provided to directors (Board)
--- Data/KPIs on training
It provides a channel through which employees can report suspected A-C breaches:
--- The channel guarantees confidentiality
--- The channel guarantees anonymity
Regular monitoring of its A-C programme in terms of suitability, adequacy and effectiveness, and implement appropriate improvements
It provides data on employees’ trust in effectiveness of the company’s anti-corruption programme (e.g. surveys)
The company is carrying out risk assessment of potential areas of corruption
Identifies internal checks & balances to ensure consistency with the A-C commitment (e.g. internal audit / prevention procedure)
Actions taken to encourage business partners to implement A-C commitment (e.g. contractual requirements, third-party assessments)
Provides info on all current public investigations, prosecutions or closed cases
Pages in the report
Outcomes
(id dd)
Outcomes description
No description
Description provided
Outcomes in terms of meeting policy targets
Number of incidents
Description of concrete cases
Evidence of effective management
Pages in the report
Disclosure of companies’ structure
(id de)
Issues addressed
Report discloses all of its subsidiaries
Report discloses percentages owned in each of its subsidiaries
Report discloses countries of incorporation for each of its subsidiaries
The company provides list of other controlled entities (affiliates, joint ventures, etc.)
Pages in the report
24; 106 AR
D.2 Whistleblowing / complaints channel
Policies & procedures
(id df)
Quality of the information
No information provided
Policy is described or referenced
Policy description specifies key issues and objectives
Scope of the complaints channel
Corruption & ethics
Human rights
Environment
Explicitly covers full value chain
Quality of the information
Guarantee of confidentiality
Guarantee of anonymity
Guarantee of protection against retaliation
Pages in the report
Outcomes
(id dg)
Outcomes description
No description
Description provided
Outcomes in terms of meeting policy targets
Data / KPIs broken down by country or region
Data / KPIs broken down by issue
Pages in the report
E. General Positive Impacts by products / sources of opportunity
Strategy/initiatives for products/services focusing on sustainable development opportunities
(id ea)
Climate change mitigation and adaptation
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for climate change mitigation and adaptation
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
(id eb)
Other Environmental issues
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people and environment
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
(id ec)
Social / Community
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
Sectorial Positive Impacts by products / sources of opportunity
1. Infrastructure
Type of positive impact
(id ed)
Issue addressed?
Issue addressed
Not addressed
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Specific issues & impacts
Green Buildings
(id ee)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people and environment
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
Sustainable infrastructure
(id ef)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people and environment
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
Access to housing (low-cost, affordable solutions)
(id eg)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people and environment
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
2. Food & Beverages
Type of positive impact
(id eh)
Issue addressed?
Issue addressed
Not addressed
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Specific issues & impacts
Health and nutrition
(id ei)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people and environment
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
Sustainable & Sustainably Certified Product
(id ej)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people and environment
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
Inclusive Business Models (engaging low-income people in value chain, or providing affordable and nutritious food to low-income)
(id ek)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people and environment
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
3. Technology & Communications
Type of positive impact
(id el)
Issue addressed?
Issue addressed
Not addressed
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Specific issues & impacts
ICTs for Sustainable Development & solutions (reducing negative environmental impact, etc.)
(id em)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people and environment
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
Access to ICT
(id en)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people and environment
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
4. Transportation
Type of positive impact
(id eo)
Issue addressed?
Issue addressed
Not addressed
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Specific issues & impacts
Ecological Transport Transition
(id ep)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people and environment
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
Access to Green Mobility
(id eq)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people and environment
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
5. Health Care
Type of positive impact
(id er)
Issue addressed?
Issue addressed
Not addressed
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Specific issues & impacts
Access to Medicine (ATM)
(id es)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
Neglected disease
(id et)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
Personalized medicine, genome, disruptive technologies
(id eu)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
6. Energy & Resource Extraction
Type of positive impact
(id ev)
Issue addressed?
Issue addressed
Not addressed
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Specific issues & impacts
Renewable Energy Systems (excl. natural gas, nuclear, and large hydropower)
(id ew)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for climate change mitigation and adaptation
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
Energy Efficiency of Processes and Products
(id ex)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for climate change mitigation and adaptation
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
7. Consumption
Type of positive impact
(id ey)
Issue addressed?
Issue addressed
Not addressed
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Specific issues & impacts
Sustainable production / certification
(id ez)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people and environment
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
8. Sustainable Finance
Type of positive impact
(id eaa)
Issue addressed?
Issue addressed
Not addressed
If not addressed
Argues a lack of risks
Different explanation
No explanation
Pages in the report
Specific issues & impacts
Investment, lending and insurance underwriting portfolio contributing to climate change mitigation and to the transition to a low-carbon and climate-resilient economy
(id ebb)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people and environment
Description of the methodology used for assessing positive outcomes and impacts
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
Fixed income portfolios invested in certified green bonds
(id ecc)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people and environment
Description of the methodology used for assessing positive outcomes and impacts
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report
Funds using ESG criteria
(id edd)
Issue addressed?
Issue addressed
Not addressed
Targets
% turnover from products or services addressing sustainability challenges
Quantified economic outcomes
Description of the outcomes regarding positive impacts for people and environment
Description of the methodology used for assessing positive outcomes and impacts
Quantified sustainability impact
Green Bond or Green Debt Ratio
Investment
R&D
Pages in the report