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GOVERNMENT
G4-34 Describe the organization's governance structure, mentioning also the highest governing body committees. Indicate which committees are responsible for making decisions on financial, environmental and social issues.
G4-35 Describe the process by which the highest governing body delegates its authority on senior management and certain employees regarding financial, environmental and social issues.
G4-36
G4-37 Indicate whether there are executive or responsible positions in the organization regarding financial, environmental and social issues, and if their holders are directly accountable to the highest governing body.
G4-38
G4-39 Describe the consultation process between stakeholders and the highest governing body on financial, environmental and social issues. If such consultation is delegated, please state on whom it is delegated and
G4-40 describe the processes for exchanging information with the highest governing body.
G4-41
G4-42 Describe the composition of the supreme governing body and its committees: both executive and non-executive; independence; seniority in the exercise; number of other significant positions and activities, gender;
G4-43 members from under-represented social groups; skills related to financial, environmental and social effects and representation of stakeholders.
G4-44
Indicate if the person who presides over the highest governing body is also in an executive position. If so, describe their executive duties and the reasons for this arrangement.
G4-45
Describe the nomination and selection process of the highest governing body and its committees, as well as the criteria the nomination and selection of members of the former is based upon; among others: if the the
G4-46 diversity is taking into account; the independence; the expertise and experience in the financial, environmental and social spheres and if stakeholders are involved and how.
Describe the process by which the highest governing body prevents and manages potential conflicts of interest. Indicate whether conflicts of interest are communicated to stakeholders. Indicate at least membership of
various boards; shareholding of suppliers and other stakeholders; existence of a control and shareholder and information to disclose about related parties.
Describe the functions of the highest governing body and senior management in the development, approval and updating of purpose, values o r mission statements, strategies, policies and objectives relating to financial,
environmental and social impacts of the organization.
Indicate what measures have been taken to develop and improve the collective knowledge of the highest governing body in relation to financial, environmental and social issues.
Describe the process of evaluating the performance of the highest governing body in relation to the governance of financial, environmental and social issues. Indicate whether the assessment is independent and how
often is performed. Indicate whether it is a self-assessment.
Describe the measures taken as a result of the performance assessment of the highest governing body in relation to the management of financial, environmental and social issues; among other things, indicate at least
whether there have been changes among the members or organizational practices.
Describe the function of the highest governing body in the identification and management of impacts, risks and financial, environmental and social opportunities. Also indicate what is role the highest governing body in
the application of due diligence processes.
Indicate if consultations are carried out with the stakeholders in order to use the work of highest governing body in the identification and management of impacts, risks and financial, environmental and social
opportunities.
Describe the function of the highest governing body in the analysis of the effectiveness of risk management processes of the organization with regard to financial, environmental and social issues.
G4-47 Indicate how often the highest governing body analyses financial, environmental and social impacts, risks and opportunities.
G4-48 Indicate which is the committee or the position of greater importance which reviews and approves the sustainability report of the organization and ensures that all material aspects are reflected.
G4-49 Describe the process for transmitting important concerns to the highest governing body.
G4-50 Indicate the nature and number of important concerns that were transmitted to the highest governing body; also describe the mechanisms used to address and evaluate them.
G4-51 Describe the compensation policies for the highest governing body and senior management, according to the following types of remuneration: fixed remuneration and variable remuneration; remuneration in shares;
G4-52 bonuses; deferred share units or transferred shares; bonuses or incentives to recruitment; severance pay; refunds; pensions, taking into account the difference between benefit schemes and types of remuneration of
G4-53 the highest governing body, senior management and all other employees.
Match the performance criteria affecting the remuneration policy with financial, environmental and social objectives of the highest governing body and senior management.
Describe the processes for determining remuneration. Indicate whether consultants are used to determine remuneration and if they are independent from the management. Indicate any other relationship that such
consultants on remuneration may have with the organization.
Explain how it is requested and if the opinion of the stakeholders with regard to the remuneration is taken into account, including, where appropriate, the results of voting on policies and proposals related to this issue.
G4-54 Calculate the relationship between the total annual remuneration of the highest paid person in the organization in each country where they carry out significant transactions with the average annual remuneration of all
G4-55 personnel (not counting the best paid person) in the pertinent country.
Calculate the percentage increase ratio between the total annual remuneration of the highest paid person in the organization in each country where they carry out significant transactions with the percentage increase of
the average annual remuneration of all personnel (not counting the best paid person) in the pertinent country.
ETHICS AND INTEGRITY
G4-56 Describe the values, principles, standards and rules of the organization, such as codes of conduct or ethical codes.
G4-57 Describe the internal and external advisory mechanisms towards an ethical and lawful conduct, and issues related to the integrity of the organization, such as helplines or consulting.
G4-58 Describe internal and external complaint mechanisms of unethical or illegal conduct and matters relating to the integrity of the organization, such as stepped notification to managers, whistleblowing mechanisms or
hotlines.
INFORMATION ON MANAGEMENT APPROACH
G4-DMA State why the issue is material. Point out what impacts make this aspect material.
Describe how the organization manages the material aspect or its effects.
Facilitate the assessment of management approach, including other mechanisms for evaluating the effectiveness, the results of the evaluation and any related change to the management approach.
G4-EC INDICATORS
FINANCIAL PERFORMANCE
MANAGEMENT APPROACH: FINANCIAL PERFORMANCE
G4-EC1 Indicate the direct financial value generated and distributed under the accrual basis, taking into account inter alia the basic elements for the international operations of the organization listed below. If the data are
presented on cash basis, justify and describe the following basic components: direct financial value generated (income); financial value distributed (operating expenses); salaries and employee benefits; payments
to capital suppliers; payments to government (by country, see instructions below); and investments in communities and retained financial value (according to the "Direct financial value generated" minus "Distributed
financial value" formula).
To better assess local financial impacts, expand the direct generated and distributed financial value by country, region or market, where significant. Explain the criteria that have been used to determine its significance.
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