GRI Content Index
GRI Standards Content Index for ‘In accordance’ – Core
The GRI Content Index references CapitaLand Limited Sustainability Report 2017 and the Annual Report 2017 (AR).
| GRI Standards | Disclosure Number | Disclosure Title | Page Reference and Remarks |
External Assurance1 (pg 63-66) |
|---|---|---|---|---|
| GRI 101: Foundation 2016 (GRI 101 does not include any disclosures) | ||||
| General Disclosures | ||||
| GRI 102: General Disclosures 2016 | 102-1 | Organisation’s name | Introduction (pg 4) | |
| 102-2 | Primary brands, products, and services | Introduction (pg 1) | ||
| 102-3 | Location of headquarters | Introduction (pg 4) | ||
| 102-4 | Location of operations | AR (pg 2-3) | ||
| 102-5 | Ownership and legal form | AR (pg 7) | ||
| 102-6 | Markets served | AR (pg 2-3, 83-88) | ||
| 102-7 | Scale of the organisation | Introduction (pg 1, 3) Financial Capital (pg 14) AR (pg 2-3, 6, 76-88) |
||
| 102-8 | Workforce figures | Human Capital (pg 39) |  |
|
| 102-9 | Organisation’s supply chain | Environmental Capital (pg 20, 30-33) Human Capital (pg 34, 37-38) Social and Relationship Capital (pg 45, 47) |
|
|
| 102-10 | Significant changes during the reporting period | AR (pg 12-13) | ||
| 102-11 | Report whether and how the precautionary approach or principle is addressed by the organisation | Introduction (pg 9-10) Environmental Capital (pg 20-26) |
|
|
| 102-12 | List externally developed economic, environmental and social charters, principles, or other initiatives to which the organisation subscribes | Introduction (pg 3) Organisational Capital (pg 14) Human Capital (pg 40) Social and Relationship Capital (pg 48) |
|
|
| 102-13 | Memberships of associations and national or international advocacy organisations | Introduction (pg 3) Organisational Capital (pg 15) Human Capital (pg 39) Social and Relationship Capital (pg 47) |
|
|
| 102-14 | Statement from senior decision-maker | President and Group CEO’s Message (pg 12-13) AR (pg 8-11) |
|
|
| 102-15 | Description of key impacts, risks, and opportunities | Introduction (pg 9-11) Organisational Capital (pg 18-19) Environmental Capital (pg 20) Human Capital (pg 34) Social and Relationship Capital (pg 45-47) AR (pg 28-63) |
|
|
| 102-16 | Organisation’s values, principles, standards and norms of behaviour | Introduction (pg 1) Organisational Capital (pg 15-18) AR (pg 42) |
|
|
| 102-18 | Governance structure | Introduction (pg 6) AR (pg 14-59, 71-72) |
|
|
| 102-40 | List of stakeholder groups | Environmental Capital (pg 20) Human Capital (pg 37-38, 43) Social and Relationship Capital (pg 45-47) |
|
|
| 102-41 | Collective bargaining agreements | Human Capital (pg 40) | |
|
| 102-42 | Identifying and selecting stakeholders | Environmental Capital (pg 20) Human Capital (pg 37-38) Social and Relationship Capital (pg 45-47) |
|
|
| 102-43 | Approach to stakeholder engagement | Environmental Capital (pg 20) Human Capital (pg 37-38, 43) Social and Relationship Capital (pg 45-47) |
|
|
| 102-44 | Key topics and concerns raised through stakeholder engagement | Environmental Capital (pg 20) Human Capital (pg 37-38, 43) Social and Relationship Capital (pg 45-47) |
|
|
| 102-45 | Entities included in the organisation’s consolidated financial statements | Introduction (pg 3) AR (pg 7) |
|
|
| 102-46 | Defining report content and topic boundaries | Introduction (pg 6-7) Social and Relationship Capital (pg 45) |
|
|
| 102-47 | List of material topics |
Introduction (pg 6-7) Material Topics and Boundaries (pg 54) |
|
|
| 102-48 | Effect of any restatements of information provided in previous reports | There are some minor restatements of 2015 and 2016 total CO2 emissions, energy and water usage Environmental Capital (pg 29) |
|
|
| 102-49 | Significant changes from previous reports in the material topics and boundaries | There are no significant changes from previous reports. | |
|
| 102-50 | Reporting period | FY 1 January to 31 December 2017 Introduction (pg 3) |
|
|
| 102-51 | Date of previous report | Published on 23 May 2017 | ||
| 102-52 | Reporting cycle | Introduction (pg 3) | ||
| 102-53 | Contact point | Introduction (pg 4) | ||
| 102-54 | Claims of reporting in accordance with GRI Standards | Introduction (pg 3) | |
|
| 102-55 | GRI Content Index | GRI Content Index (pg 55-60) | |
|
| 102-56 | Assurance | Introduction (pg 3-4) Independent Assurance Statement (pg 63-66) |
|
|
| Topic-Specific Standards | ||||
| Economic Benefit to Stakeholders | ||||
| GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its boundary | pg 6-7, 54 | |
| 103-2 | The management approach and its components | pg 14, 39, 50, 53 | ||
| 103-3 | Evaluation of the management approach | pg 14, 39, 50, 53 | ||
| GRI 201: Economic Performance 2016 | 201-1 | Direct economic value generated | Financial Capital (pg 14) AR (pg 4, pg 76-82) |
|
| GRI 202: Market Presence 2016 | 202-2 | Proportion of senior management hired from local community | Human Capital (pg 39) | |
| GRI 203: Indirect Economic Impacts 2016 | 203-1 | Infrastructure investments and services supported | Environmental Capital (pg 27, pg 33) Social and Relationship Capital (pg 48-53) |
|
| Business Ethics | ||||
| GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its boundary | pg 6-7, 54 | |
| 103-2 | The management approach and its components | pg 16-18 | ||
| 103-3 | Evaluation of the management approach | pg 16-18 | ||
| GRI 205: Anti-Corruption 2016 | 205-1 | Risk assessment for corruption | Organisational Capital (pg 16-18) | |
| 205-2 | Communication and training on anti-corruption policies and procedures | Organisational Capital (pg 16-18) | |
|
| 205-3 | Incidents and action taken | Organisational Capital (pg 17) | |
|
| GRI 415: Public Policy 2016 | 415-1 | Political contributions | Organisational Capital (pg 17) | |
| GRI 417: Marketing Communications 2016 | 417-3 | Incidents of non-compliance concerning marketing communications | No instances of non-compliance with regulations and voluntary codes concerning product and service information and labeling during the reporting period. | |
| GRI 418: Customer Privacy 2016 | 418-1 | Substantiated complaints regarding breaches of customer privacy and losses of customer data | Despite all efforts to ensure compliance, there was one breach of customer privacy where fake emails were sent through a vendor server to some customers. Third party consultant was engaged to help investigate and close the case. | |
| Energy Efficiency | ||||
| GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its boundary | pg 6-7, 54 | |
| 103-2 | The management approach and its components | pg 20-26 | ||
| 103-3 | Evaluation of the management approach | pg 20-26 | ||
| GRI 302: Energy 2016 | 302-1 | Energy consumption within the organisation | Environmental Capital (pg 29, 30-31) | |
| 302-2 | Energy consumption outside of the organisation | Environmental Capital (pg 30) | |
|
| 302-3 | Energy intensity | Environmental Capital (pg 29, 30) | |
|
| 302-4 | Reduction of energy consumption | Environmental Capital (pg 22, 27, 30-31) | |
|
| 302-5 | Reductions in energy requirements of products and services | Environmental Capital (pg 22, 27) | |
|
| Water Management | ||||
| GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its boundary | pg 6-7, 54 | |
| 103-2 | The management approach and its components | pg 20-26 | ||
| 103-3 | Evaluation of the management approach | pg 20-26 | ||
| GRI 303: Water 2016 | 303-1 | Total water consumption | Environmental Capital (pg 29, 31) | |
| 303-2 | Water sources significantly affected | None during the reporting period Environmental Capital (pg 25, 31) |
|
|
| 303-3 | Water recycled and reused | Environmental Capital (pg 31) | |
|
| Biodiversity | ||||
| GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its boundary | pg 6-7, 54 | |
| 103-2 | The management approach and its components | pg 20-26 | ||
| 103-3 | Evaluation of the management approach | pg 20-26 | ||
| GRI 304: Biodiversity 2016 | 304-1 | Operational sites in or adjacent to protected areas or areas of high biodiversity value | None during the reporting period. Environmental Capital (pg 25) |
|
| 304-2 | Significant impact on biodiversity | |
||
| 304-4 | IUCN Red List species and national conservation list species affected | |
||
| Climate Change and Emissions | ||||
| GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its boundary | pg 6-7, 54 | |
| 103-2 | The management approach and its components | pg 9-10, 20-26 | ||
| 103-3 | Evaluation of the management approach | pg 9-10, 20-26 | ||
| GRI 305: Emissions 2016 | 305-1 | Direct (Scope 1) greenhouse gas (GHG) emissions | Environmental Capital (pg 28-29) | |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Environmental Capital (pg 28-30) | |
|
| 305-3 | Other indirect (Scope 3) GHG emissions | Environmental Capital (pg 28-30) | |
|
| 305-4 | GHG emissions intensity | Environmental Capital (pg 29, 30) | |
|
| 305-5 | Reduction of GHG emissions | Environmental Capital (pg 22, 30, 31) | |
|
| GRI 201: Economic Performance 2016 | 201-2 | Financial implications, risks and opportunities due to climate change |
Introduction (pg 9-10) Introduction (pg 20-21, pg 25-26) |
|
| Construction and Operational Waste | ||||
| GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its boundary | pg 6-7, 54 | |
| 103-2 | The management approach and its components | pg 20-26, 32-33 | ||
| 103-3 | Evaluation of the management approach | pg 20-26, 32-33 | ||
| GRI 306: Effluents and Waste 2016 | 306-1 | Water discharge by quality and destination | Wastewater is discharged into the public sewerage system or sewage treatment plant. | |
| 306-2 | Waste management | Environmental Capital (pg 32-33) | |
|
| 306-3 | Significant spills | None during the reporting period. | |
|
| 306-4 | Transport of hazardous waste | Disclosure is not applicable as the Company does not transport, import, export or treat hazardous waste. | ||
| 306-5 | Discharge and runoffs affecting protected water bodies | None during the reporting period. Waste water is
discharged into the public sewerage system or
sewage treatment plant. Environmental Capital (pg 25) |
|
|
| GRI 301: Materials 2016 | 301-1 | Materials used by weight or volume | Disclosure is not directly applicable as building materials are purchased by builders (main contractors). Weight of 10 materials was collated for computation of embodied carbon. Please see company approach on how it encourages the use of recycled and/ or sustainable building materials on page 26 and 33. | |
| Compliance | ||||
| GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its boundary | pg 6-7, 54 | |
| 103-2 | The management approach and its components | pg 20-25, 34, 38 | ||
| 103-3 | Evaluation of the management approach | pg 20-25, 34, 38 | ||
| GRI 307: Compliance 2016 | 307-1 | Non-compliance with environmental laws and regulations | Environmental Capital (pg 23) Some of the main contractors had a total of six fines totalling of S$50,000. |
|
| Supply Chain Management | ||||
| GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its boundary | pg 6-7, 54 | |
| 103-2 | The management approach and its components | pg 20-26, 34, 38, 47 | ||
| 103-3 | Evaluation of the management approach | pg 20-26, 34, 38, 47 | ||
| GRI 308: Supplier Environmental Assessment 2016 | 308-1 | New suppliers screened using environmental criteria | Environmental Capital (pg 22) | |
| GRI 414: Supplier Social Assessment 2016 | 414-1 | Suppliers screened using social criteria | Human Capital (pg 38) | |
| Employment | ||||
| GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its boundary | pg 6-7, 54 | |
| 103-2 | The management approach and its components | pg 39-42 | ||
| 103-3 | Evaluation of the management approach | pg 39-42 | ||
| GRI 401: Employment 2016 | 401-1 | New hires and employee turnover | Human Capital (pg 39, 42, 44) | |
| 401-3 | Parental leave | Human Capital (pg 41) | |
|
| GRI 402: Labour/ Management Relations 2016 | 402-1 | Notice period regarding operational changes | Human Capital (pg 42) | |
| GRI 404: Training and/ Education 2016 | 404-1 | Average hours of training | Human Capital (pg 42-43) | |
| 404-2 | Employee skills upgrade and transition assistance programmes | Human Capital (pg 42-43) | |
|
| 404-3 | Performance and career development reviews | Human Capital (pg 41, 42) | |
|
| Occupational Health & Safety | ||||
| GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its boundary | pg 6-7, 54 | |
| 103-2 | The management approach and its components | pg 34-36 | ||
| 103-3 | Evaluation of the management approach | pg 34-36 | ||
| GRI 403: Occupational Health and Safety 2016 | 403-1 | Staff represented in OHS committee | Human Capital (pg 34-37) | |
| 403-2 | Occupational injury | Human Capital (pg 37) | |
|
| Diversity and Human Rights | ||||
| GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its boundary | pg 6-7, 54 | |
| 103-2 | The management approach and its components | pg 39-42, 47 | ||
| 103-3 | Evaluation of the management approach | pg 39-42, 47 | ||
| GRI 405: Diversity and Equal Opportunity 2016 | 405-1 | Diversity | Human Capital (pg 39-40, 44) | |
| 405-2 | Ratio of basic salary and remuneration of women to men | Human Capital (pg 40) | |
|
| GRI 406: Nondiscrimination 2016 | 406-1 | Incidents of discrimination and corrective action taken | Human Capital (pg 39) | |
| GRI 408: Child Labour 2016 | 408-1 | Operations and suppliers at significant risk for incidents of child labour and measures taken to the effective abolition of child labour | Human Capital (pg 39) Social and Relationship Capital (pg 47) |
|
| GRI 409: Forced or Compulsory Labour 2016 | 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labour, and measures taken to eliminate it | Human Capital (pg 39) Social and Relationship Capital (pg 47) |
|
| GRI 412: Human Rights Assessment 2016 | 412-1 | Operations subjected to human rights reviews | Human Capital (pg 34-37, 39, 40) Social and Relationship Capital (pg 47) |
|
| GRI 413: Local Communities 2016 | 413-1 | Operations with local community engagement, impact assessments, and development programmes | Environmental Capital (pg 25) Human Capital (pg 37-38) Social and Relationship Capital (pg 45-53) |
|
| GRI 414: Supplier Social Assessment 2016 | 414-1 | Suppliers screened using social criteria | Human Capital (pg 37-38) | |
| Products and Services | ||||
| GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its boundary | pg 6-7, 54 | |
| 103-2 | The management approach and its components | pg 34-36 | ||
| 103-3 | Evaluation of the management approach | pg 34-36 | ||
| GRI 416: Customer Health and Safety 2016 | 416-1 | Health and safety impacts assessment of products and services | Human Capital (pg 34, 37-38) Social and Relationship Capital (pg 50-51) |
|
| 416-2 | Incidents of non-compliance | Human Capital (pg 35) | |
|
| GRI 413: Local Communities 2016 | 417-3 | Operations with local community engagement, impact assessments, and development programmes | Environmental Capital (pg 25) Social and Relationship Capital (pg 45-53) |
|
This report may contain forward-looking statements. Forward-looking statement is subject to inherent uncertainties and is based on numerous assumptions. Actual performance, outcomes and results may differ materially from those expressed in forward-looking statements. Representative examples of factors which may cause the actual performance, outcomes and results to differ materially from those in the forward-statements include (without limitation) changes in general industry and economic conditions, interest rate trends, cost of capital and capital availability, availability of real estate investment opportunities, competition from other companies, shifts in customers’ demands, changes in operating conditions, including employee wages, benefits and training, governmental and public policy changes and the continued availability of financing in the amounts and the terms necessary to support future business. You are cautioned not to place undue reliance on these forward-looking statements, which are based on current view of management of future events.
| 1 | External assurance is only for Sustainability Report and does not cover CapitaLand Limited Annual Report 2017. |