GRI and SASB Index
GRI standard reference | GRI Code | Name | Page |
---|---|---|---|
General information elements | |||
GRI 102: General Disclosures 2016 | 102-1 | The name of the organization | 1 |
102-2 | Activities, brands, products and services | 8,9 | |
102-3 | Location of headquarters | 1 | |
102-4 | Location of operations | 8 | |
102-5 | Ownership and legal form | 1,8 | |
102-6 | Markets served | 8 | |
102-7 | Scale of the organization | 8 | |
102-9 | Supply chain | 42 | |
102-10 | Significant changes to the organization and its supply chain | 42 | |
102-11 | Precautionary Principle or approach | 13,14,39 | |
102-12 | External initiatives | 9 | |
102-13 | Membership of associations | 21 | |
102-14 | Statement from senior decision-maker | 2 | |
102-16 | Values, principles, standards, and norms of behavior | 10,11 | |
102-17 | Mechanisms for advice and concerns about ethics | 13 | |
102-18 | Governance structure | 15,16 | |
102-19 | Delegating authority | 15,38,39 | |
102-20 | Executive-level responsibility for economic, environmental, and social topics | 38,39 | |
102-22 | Composition of the highest governance body and its committees | 38,39 | |
102-25 | Conflicts of interest | 13 | |
102-26 | Role of highest governance body in setting purpose, values, and strategy | 38,39 | |
102-29 | Identifying and managing economic, environmental, and social impacts | 22,23 | |
102-30 | Effectiveness of risk management processes | 12,13 | |
102-35 | Remuneration policies | 54,55 | |
102-40 | List of stakeholder groups | 20,24 | |
102-41 | Collective bargaining agreements | 53 | |
102-42 | Identifying and selecting stakeholders | 19,20 | |
102-43 | Approach to stakeholder engagement | 20,22,24,25 | |
102-44 | Key topics and concerns raised | 18,19,25 | |
102-45 | Entities included in the consolidated financial statements | 1 | |
102-46 | Defining report content and topic Boundaries | 1, | |
102-47 | List of material topics | 23,24 | |
102-48 | Restatements of information | 1 | |
102-50 | Reporting period | 1 | |
102-51 | Date of most recent report | 1 | |
102-52 | Reporting cycle | 1 | |
102-53 | Contact point for questions regarding the report | 1 | |
102-55 | GRI content index | 80,81 | |
102-56 | External assurance | 1 | |
Specific information elements | |||
GRI 201: Economic performance 2016 | 201-1 | Direct economic value generated and distributed | 28,29 |
GRI 205: Anti-Corruption 2016 | 205-1 | Operations assessed for risks related to corruption | 12,13 |
205-2 | Communication and training about anti-corruption policies and procedures | 12 | |
205-3 | Confirmed incidents of corruption and actions taken | 12 | |
GRI 207: Tax 2019 | 207-1 | Approach to tax | 28,29 |
207-2 | Tax governance, control, and risk management | 28,29 | |
207-3 | Stakeholder engagement and management of concerns related to tax | 29 | |
207-4 | Country-by-country reporting | 29 | |
SUSTAINABLE BUSINESS & GOVERNANCE | |||
Corporate Governance & Compliance | |||
GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its Boundary | 10,11,14,15, 16,17, 22,23, 24,25,26,27 |
103-2 | The management approach and its components | ||
103-3 | Evaluation of the management approach | ||
Supply chain management | |||
GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its Boundary | 22,23, 24,25,26,27, 42,43 |
103-2 | The management approach and its components | ||
103-3 | Evaluation of the management approach | ||
GRI 102: General Disclosures 2016 | 102-9 | Supply chain | 42,43 |
GRI 204: Procurement Practices 2016 | 204-1 | Proportion of spending on local suppliers | 42 |
GRI 414: Supplier Social Assessment 2016 | 414-1 | New suppliers that were screened using social criteria | 42 |
GRI 308: Supplier Environmental Assessment 2016 | 308-1 | New suppliers that were screened using environmental criteria | 42 |
308-2 | Negative environmental impacts in the supply chain and actions taken | 42 | |
Business Ethics & Transparency | |||
GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its Boundary | 12,13, 23,24,25,26,27 |
103-2 | The management approach and its components | ||
103-3 | Evaluation of the management approach | ||
GRI 206: Anti-Competitive Behavior 2016 | 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | 12 |
Data Security | |||
GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its Boundary | 14, 25,26,27 |
103-2 | The management approach and its components | ||
103-3 | Evaluation of the management approach | ||
GRI 418: Customer Privacy 2016 | 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | 14 |
Customer Satisfaction, Sales & Market Practice | |||
GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its Boundary | 23,24,25,26, 27,44,45 |
103-2 | The management approach and its components | ||
103-3 | Evaluation of the management approach | ||
GRI 416: Customer Health and Safety 2016 | 416-1 | Assessment of the health and safety impacts of product and service categories | 45 |
416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | 45 | |
GRI 417: Marketing and Labeling 2016 | 417-1 | Requirements for product and service information and labeling | 45 |
417-2 | Incidents of non-compliance concerning product and service information and labeling | 45 | |
417-3 | Incidents of non-compliance concerning marketing communications | 45 | |
ENVIRONMENT | |||
Energy & Fuel Management | |||
GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its Boundary | 23,24,25,26, 27,66,67, 68 |
103-2 | The management approach and its components | ||
103-3 | Evaluation of the management approach | ||
GRI 302: Energy 2016 | 302-1 | Energy consumption within the organization | 70,71 |
302-2 | Energy consumption outside of the organization | 71,72,73 | |
302-3 | Energy intensity | 71 | |
302-4 | Reduction of energy consumption | 71 | |
GHG Emissions & Climate Impact | |||
GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its Boundary | 23,24,25,26,27, 66,67, 68 |
103-2 | The management approach and its components | ||
103-3 | Evaluation of the management approach | ||
GRI 305: Emissions 2016 | 305-1 | Direct (Scope 1) GHG emissions | 74,75 |
305-2 | Energy indirect (Scope 2) GHG emissions | 74,75 | |
305-3 | Other indirect (Scope 3) GHG emissions | 74,75 | |
305-4 | GHG emissions intensity | 74 | |
305-5 | Reduction of GHG emissions | 75,76,77 | |
Waste & Hazardous Materials Management | |||
GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its Boundary | 23,24,25,26,27, 64,65, 66,67,68,69 |
103-2 | The management approach and its components | ||
103-3 | Evaluation of the management approach | ||
GRI 306: Waste 2020 | 306-1 | Waste generation and significant waste-related impacts | 78,79 |
306-2 | Management of significant waste related impacts | 78,79 | |
306-3 | Waste generated | 78,79 | |
306-4 | Waste diverted from disposal | 78,79 | |
306-5 | Waste directed to disposal | 78,79 | |
GRI 307: Environmental Compliance 2016 | 307-1 | Non-compliance with environmental laws and regulations | 13 |
PEOPLE & COMMUNITY | |||
Community involvement | |||
GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its Boundary | 23,24,25,26,27,61 |
103-2 | The management approach and its components | ||
103-3 | Evaluation of the management approach | ||
GRI 413: Local communities 2016 | 413-1 | Operations with local community engagement, impact assessments, and development programs | 61, 62,63 |
Employee Health and Safety | |||
GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its Boundary | 23,24,25,26, 27,52,53 |
103-2 | The management approach and its components | ||
103-3 | Evaluation of the management approach | ||
GRI 401: Employment 2016 | 401- 1 | New employee hires and employee turnover | 51,52,53 |
GRI 403: Occupational Health and Safety 2018 | 403-1 | Occupational health and safety management system | 7, 13, 17, 53 |
Well-Being and Employee Development | |||
GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its Boundary | 23,24,25,26,27, 55, 57,58,59 |
103-2 | The management approach and its components | ||
103-3 | Evaluation of the management approach | ||
GRI 403: Occupational Health and Safety 2018 | 403-1 | Occupational health and safety management system | 7, 13, 17, 53 |
403-2 | Hazard identification, risk assessment | 53 | |
403-3 | Occupational health services | 53 | |
403-4 | Worker participation, consultation, and communicatio on occupational health and safety | 53 | |
403-5 | Worker training on occupational health | 53 | |
403-6 | Promotion of worker health | 54,55 | |
403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | 56,57 | |
403-8 | Workers covered by an occupational health and safety management system | 17, 53 | |
403-9 | Work-related injuries | 53 | |
403-10 | Work-related ill health | 53 | |
Quality of Education | |||
GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its Boundary | 23,24,25,26,27, 63 |
103-2 | The management approach and its components | ||
103-3 | Evaluation of the management approach | ||
GRI 404: Training and Education 2016 | 404-1 | Average hours of training per year per employee | 56 |
404-2 | Programs for upgrading employee skills and transition assistance programs | 56,57 | |
404-3 | Percentage of employees receiving regular performance and career development reviews | 58 | |
Diversity, Equality & Human Rights | |||
GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its Boundary | 23,24,25,26,27,59 |
103-2 | The management approach and its components | ||
103-3 | Evaluation of the management approach | ||
GRI 401: Employment 2016 | 401-2 | Benefits provided to full-time employees that are not provided to temporary or parttime employees | 54 |
GRI 405: Diversity and equal opportunities 2016 | 405-1 | Diversity of governance bodies and employees | 59 |
GRI 406: Non -Discrimination 2016 | 406-1 | Incidents of discrimination and corrective actions taken | 58 |
Work conditions | |||
GRI 103: Management Approach 2016 | 103-1 | Explanation of the material topic and its Boundary | 23,24,25,26,27, 59 |
103-2 | The management approach and its components | ||
103-3 | Evaluation of the management approach | ||
GRI 401: Employment 2016 | 401-1 | New employee hires and employee turnover | 52,53 |
401-3 | Parental leave | 54 | |
401- 2 | Benefits provided to full-time employees that are not provided to temporary or parttime employees | 54,55 | |
GRI 402: Labor/Management Relations 2016 | 402-1 | Minimum notice periods regarding operational changes | 52 |
SASB Standard Reference | Name | Page |
---|---|---|
SASB - TR-CR-000.C | The average size of the rental fleet | 8,72 |
SASB - TR-CR-250a.1 | Percentage of rental fleet vehicles rated by NCAP programs with an overall 5-star safety rating, by region | 45 |
SASB - TR-CR-410a.1 | Weighted average fuel economy per rental day of the rental fleet, by region | 72 |
SASB - TR-CR-000.B | Total rental days available | 73 |
SASB - TR-CR-410a.2 | Fleet utilization rate | 73 |