Befimmo : GRI 2019

Appendix VII: GRI Content Index1

	GRI STANDARD		DISCLOSURE		PAGE, URL		EXTERNAL		SDG
			OR COMMENT		ASSURANCE2
	GRI 101: Foundation
	2016
			1. Organizational profile
		102-1	Name of the organization	210
		102-2	Activities, brands, products, and services	4,30
		102-3	Location of headquarters	210
		102-4	Location of operations	30,33,51,54,60
		102-5	Ownership and legal form	210
		102-6	Markets served	4,30,33,51,54,60
		102-7	Scale of the organization	52,53,60,112,153			3
		102-8	Information on employees and other workers	112,113,114				8
		102-9	Supply Chain	32,65
			Dialogue
		102-10	Significant changes to the organization and its supply chain	40,56,57,58,218
		102-11	Precautionary principle or approach	65
			CSR policy
		102-12	External initiatives	39
			Dialogue
		102-13	Membership of associations		Dialogue
			2. Strategy
		102-14	Statement from senior decision maker	23
		102-15	Key impacts, risks, and opportunities	7,30,31,32
			3. Ethics and integrity
		102-16	Values, principles, standards, and norms of behavior	29,111,141				16
		102-17	Mechanisms for advice and concerns about ethics	21,141,142,145,147				16
			4. Governance
		102-18	Governance structure	121,141
		102-19	Delegating authority	32,128,141
			Strategic axes
	GRI 102: General
	102-20	Executive level responsibility for economic, environmental, and social topics	141
	Disclosures 2016
	102-21	Consulting stakeholders on economic, environmental, and social topics	30,31,32				16
		102-22	Composition of the highest governance body and its committees	95,120				5,16
		102-23	Chair of the highest governance body	120,127				16
		102-24	Nominating and selecting the highest governance body	127				5,16
		102-25	Conflicts of interest	145				16
		102-26	Role of highest governance body in setting purpose, values, and strategy	127,141
		102-27	Collective knowledge of highest governance body	114,141				4
		102-28	Evaluating the highest governance body's performance	127,128,141
		102-29	Identifying and managing economic, environmental, and social impacts	31,32,65,129,141				16
		102-30	Effectiveness of risk management processes	129,142
		102-31	Review of economic, environmental, and social topics	141
		102-32	Highest governance body's role in sustainability reporting	141
		102-33	Communicating critical concerns	112,115,117,141,147
		102-35	Remuneration policies	130,134
		102-36	Process for determining remuneration	130,134
		102-37	Stakeholders' involvement in remunerations	130				16
			5. Stakeholder engagement
		102-40	List of stakeholder groups		Stakeholders
			Dialogue
		102-41	Collective bargaining agreements	112				8
		102-42	Identifying and selecting stakeholders		Stakeholders
			Dialogue
		102-43	Approach to stakeholder engagement		Stakeholders
			Dialogue
					117
		102-44	Key topics and concerns raised		Stakeholders
						Dialogue

1. For more information concerning the GRI Standards, please visit the official GRI website:https://www.globalreporting.org.
2. External assurance: In the context of the GRI reporting of its sustainable development indicators, Befimmo calls upon an external consultant to carry out a limited assurance review of the non- financial data. The report can be found on page 248 of the Annual Financial Report 2019.
3. External assurance only for the "Consolidated statement of financial position" (Annual Financial Report 2019 - Statutory Auditor's report on page 201).

	GRI STANDARD		DISCLOSURE	PAGE, URL	EXTERNAL	SDG
		OR COMMENT	ASSURANCE1
				6. Reporting practice
				102-45 Entities included in the consolidated financial statements	149
				All entities are included.
						30,31,32
			102-46	Defining report content and topic boundaries	Stakeholders
						and CSR policy
			102-47	List of material topics	30,31,32
			102-48	Restatements of information	218,241
						31,32,218
			102-49	Changes in reporting	Stakeholders
	GRI 102: General					and CSR policy
		102-50	Reporting period	218
	Disclosures 2016
		102-51	Date of most recent report	218
			102-52	Reporting cycle	218
			102-53	Contact point for questions regarding the report	218,cover
						5,218
						This report has been prepared in
			102-54	Claims of reporting in accordance with the GRI Standards	accordance with the GRI Standards,
						Core option.
						GRI Reporting
				102-55 GRI content index	244
				GRI Reporting
			102-56	External assurance	218
						30,31,32
						Strategic axes
						6 axes:
						Integration into the city
			103-1	Explanation of the material topic and its Boundary	The world of work
						Setting an example
						Mobility
						Dialogue
						Use of resources
						30,31,32
						Strategic axes
						6 axes:
	GRI 103:					Integration into the city
					The world of work
	Management		103-2	The management approach and its components		1,5,8,16
	Approach 2016					Setting an example
						Mobility
						Dialogue
						Use of resources
						30,31,32
						Strategic axes
						6 axes:
						Integration into the city
			103-3	Evaluation of the management approach	The world of work
						Setting an example
						Mobility
						Dialogue
						Use of resources

1 External assurance: In the context of the GRI reporting of its sustainable development indicators, Befimmo calls upon an external consultant to carry out a limited assurance review of the non- financial data. The report can be found on page 248 of the Annual Financial Report 2019.

	GRI STANDARD	DISCLOSURE		PAGE, URL		EXTERNAL		SDG
		OR COMMENT		ASSURANCE1
	TOPIC-SPECIFIC STANDARDS (MATERIAL TOPICS)
	GRI 200: ECONOMIC STANDARD SERIES
			201-1	Direct economic value generated and distributed	76,152		2	5,7,8,9
	GRI 201: Economic		201-2	Financial implications and other risks and opportunities due	188		2	13
	Performance 2016			to climate change
			201-3	Defined benefit plan obligations and other retirement plans	189,190		2
			205-2	Communication and training about anti-corruption policies	100%			16
				and procedures
	GRI 205: Anti-
					There were no incidents of
	Corruption 2016
		205-3	Confirmed incidents of corruption and actions taken		corruption over the past fiscal			16
						year.
	GRI 206: Anti-					There were no legal actions for
		206-1	Legal actions for anti-competitive behavior, anti-trust, and		anti-competitive behaviour, anti-
	Competitive					16
			monopoly practices		trust or monopoly practices
	Behavior 2016
					during the fiscal year.
	GRI 300: ENVIRONMENTAL STANDARD SERIES
			302-1	Energy consumption within the organization	67,95,118			7,8,12,13
				Use of resources
			302-2	Energy consumption outside the organization	67,95			7,8,12,13
				Use of resources
	GRI 302:		302-3	Energy intensity	67,95,118			7,8,12,13
	Energy 2016			Use of resources
			302-4	Reduction of energy consumption	67,95			7,8,12,13
				Use of resources
			302-5	Reduction in energy requirements of products and services	67,95			7,8,12,13
				Use of resources
			303-1	Water withdrawal by source	68,95			6
	GRI 303:			Use of resources
	Water 2016		303-3	Water recycled and reused	68,95			6,8,12
				Use of resources
			305-1	Direct (Scope 1) GHG emissions	66,95,118,119			3,12,13,15
				Use of resources
			305-2	Energy indirect (Scope 2) GHG emissions	66,95			3,12,13,15
				Use of resources
	GRI 305:		305-3	Other indirect (Scope 3) GHG emissions	66,95,118			3,12,13,15
	Emissions 2016			Use of resources
			305-4	GHG emissions intensity	66,95,241			13,15
				Use of resources
			305-5	Reduction of GHG emissions	66,95			13,15
				Use of resources
	GRI 306:		306-2	Waste by type and disposal method	69,70,95			3,6,12
			Use of resources
	Effluents and Waste
					Waste water is discharged into
	2016		306-5	Water bodies affected by water discharges and/or runoff				6,15
			public sewers.
	GRI 307:					There were no fines for non-
	Environmental		307-1	Non-compliance with environmental laws and regulations		compliance over the past fiscal			16
	Compliance 2016					year.
	GRI 308:		308-1	New suppliers that were screened using environmental	6%
	Supplier			criteria		Use of resources
	Environmental		308-2	Negative environmental impacts in the supply chain and	65
	Assessment 2016			actions taken		Use of resources

1. External assurance: In the context of the GRI reporting of its sustainable development indicators, Befimmo calls upon an external consultant to carry out a limited assurance review of the non- financial data. The report can be found on page 248 of the Annual Financial Report 2019.
2. This data was audited by the Statutory Auditor (Annual Financial Report 2019, Statutory Auditor's report on page 201).

	GRI STANDARD		DISCLOSURE	PAGE, URL		EXTERNAL	SDG
		OR COMMENT		ASSURANCE1
	GRI 400: SOCIAL STANDARD SERIES
	GRI 401:		401-1	New employee hires and employee turnover	95,112			5,8
		401-2	Benefits provided to full-time employees that are not provided to
	Employment 2016	95,112,113,114			8
			temporary or part-time employees
	GRI 403:	403-2	Types of injury and rates of injury, occupational diseases, lost days,
	Occupational Health	95,115			3,8
			and absenteeism, and number of work-related fatalities
	and Safety 2016
			404-1	Average hours of training per year per employee	95,112			4,5,8
	GRI 404: Training	404-2	Programs for upgrading employee skills and transition assistance	112,115			8
			programs
	and Education 2016
	404-3	Percentage of employees receiving regular performance and career	100%			5,8
					development reviews	95
	GRI 405: Diversity	405-1	Diversity of governance bodies and employees	95,114			5,8
	and Inclusion 2016	405-2	Ratio of basic salary and remuneration of women to men	95,112			5,8,9
	GRI 406: Non-				There were no cases of
	406-1	Incidents of discrimination and corrective actions taken	discrimination over the past			5,8,16
	discrimination 2016
				fiscal year.
	GRI 413: Local	413-1	Operations with local community engagement, impact assessments,	37,117
	Communities 2016			and development programs	Integration into the city
	GRI 414: Supplier	414-1	New suppliers that were screened using social criteria	6%			5,8,16
	Social Assessment	Dialogue
	2016		414-2	Negative social impacts in the supply chain and actions taken	Dialogue			5,8,16
	GRI 416: Customer	416-1	Assessment of the health and safety impacts of product and	37
			service categories
	Health and Safety
	416-2	Incidents of non-compliance concerning the health and safety
	2016		37			16
				impacts of products and services
	GRI 417: Marketing	417-1	Requirements for product and service information and labeling	71			12
	417-3	Incidents of non-compliance concerning marketing	0
	and Labeling 2016			16
			communications	Setting an example
	GRI 419:		419-1	Non-compliance with laws and regulations in the social and	There were no sanctions
	Socioeconomic			16
			economic area	over the past fiscal year.
	Compliance 2016
	Environment
	CRE1:	Building Energy Intensity 2016	67,95			7,8,12,13
	Use of resources
	CRE2:	Building Water Intensity 2016	68,95			6,8,12
	Use of resources
	CRE3:	Greenhouse gas emissions intensity from buildings 2016	66,95			13,15
	Use of resources
	Product Responsibility
	CRE8:	Type and number of sustainability certification, rating and labeling schemes for new	71,95			4,6,7,8,10,
		construction, management, occupation and redevelopment 2016	Use of resources		11,12,13

1 External assurance: In the context of the GRI reporting of its sustainable development indicators, Befimmo calls upon an external consultant to carry out a limited assurance review of the non- financial data. The report can be found on page 246 of the Annual Financial Report 2018.