A N N UA L F I N A N C I A L R E P O RT 2 0 2 2
GRI CONTENT INDEX
Statement of use | Befimmo has reported the information cited in this GRI content index for the period of 1 January 2022 to | ||||
31 December 2022 with reference to the GRI Standards. | |||||
GRI 1 used | GRI 1: Foundation 2021 | ||||
External | |||||
GRI standard | Disclosure | Location | assurance1 | SDG | |
2-1 | Organizational details | 247 | |||
2-2 | Entities included in the organization's sustainability reporting | 250 | |||
2-3 | Reporting period, frequency and contact point | 250 | |||
2-4 | Restatements of information | NA | |||
2-5 | External assurance | 243 | V | ||
2-6 | Activities, value chain and other business relationships | 14, 34, 46 | |||
2-7 | Employees | 87, 233 | |||
2-8 | Workers who are not employees | 234 | |||
2-9 | Governance structure and composition | 114, 115 | |||
2-10 | Nomination and selection of the highest governance body | 119 | 5,16 | ||
2-11 | Chair of the highest governance body | 119 | 16 | ||
2-12 | Role of the highest governance body in overseeing the management | 119 | |||
of impacts | |||||
GRI 2: General | 2-13 | Delegation of responsibility for managing impacts | 119 | ||
2-14 | Role of the highest governance body in sustainability reporting | 58 | |||
Disclosures 2021 | 2-15 | Conflicts of interest | 136 | 16 | |
2-16 | Communication of critical concerns | 133 | |||
2-17 | Collective knowledge of the highest governance body | 115 | 4,16 | ||
2-18 | Evaluation of the performance of the highest governance body | 121 | |||
2-19 | Remuneration policies | 123, 130 | |||
2-20 | Process to determine remuneration | 130 | |||
2-21 | Annual total compensation ratio | 235 | |||
2-22 | Statement on sustainable development strategy | 18, 54 | 16 | ||
2-23 | Policy commitments | 98 | 16 | ||
2-24 | Embedding policy commitments | 98 | 16 | ||
2-25 | Processes to remediate negative impacts | 66, 98, 122 | 16 | ||
2-26 | Mechanisms for seeking advice and raising concerns | 66, 67, 133 | 16 | ||
2-27 | Compliance with laws and regulations | 66, 89, 237 | 16 | ||
2-28 | Membership associations | 239 | 17 | ||
2-29 | Approach to stakeholder engagement | 238 | 17 | ||
2-30 | Collective bargaining agreements | 90 | 8 | ||
GRI 3: Material | 3-1 | Process to determine material topics | 61 | ||
3-2 | List of material topics | 67 | |||
Topics 2021 | |||||
3-3 | Management of material topics | 61, 241 | |||
201-1 | Direct economic value generated and distributed | 103, 156 | 1,5,8 | ||
GRI 201: Economic | 201-2 | Financial implications and other risks and opportunities due to climate | 62, 152, 229 | 8,13 | |
change | |||||
Performance 2016 | |||||
201-3 | Defined benefit plan obligations and other retirement plans | 194, 195, 196 | 8 | ||
201-4 | Financial assistance received from government | €0 | 8 | ||
205-1 | Operations assessed for risks related to corruption | 98, 140 | |||
GRI 205: Anti- | 205-2 | Communication and training about anti-corruption policies and | 98, 140 | 16 | |
corruption 2016 | procedures | ||||
205-3 | Confirmed incidents of corruption and actions taken | 0 incident | 16 | ||
GRI 206: Anti- | 206-1 | Legal actions for anti-competitive behaviour, anti-trust, and monopoly | |||
competitive | 0 legal action | 16 | |||
practices | |||||
Behavior 2016 | |||||
302-1 | Energy consumption within the organization | 69, 219 | V | 7,8,12,13 | |
GRI 302: Energy | 302-2 | Energy consumption outside of the organization | 69, 219 | 7,8,12,13 | |
302-3 | Energy intensity | 69, 219 | V | 7,8,12,13 | |
2016 | |||||
302-4 | Reduction of energy consumption | 69, 219 | 7,8,12,13 | ||
302-5 | Reductions in energy requirements of products and services | 69, 219 | 7,8,12,13 | ||
GRI 303: Water and | 303-3 | Water withdrawal | 76 | 6,12 | |
Effluents 2018 | 303-5 | Water consumption | 76, 223 | V | 6,12 |
305-1 | Direct (Scope 1) GHG emissions | 218 | V | 3,12,13,15 | |
GRI 305: Emissions | 305-2 | Energy indirect (Scope 2) GHG emissions | 218 | V | 3,12,13,15 |
305-3 | Other indirect (Scope 3) GHG emissions | 218 | V | 3,12,13,15 | |
2016 | |||||
305-4 | GHG emissions intensity | 218 | V | 13,15 | |
305-5 | Reduction of GHG emissions | 218 | 13,15 | ||
306-1 | Waste generation and significant waste-related impacts | 77 | 3,6,11,12 | ||
GRI 306: | 306-2 | Management of significant waste-related impacts | 77 | 3,8,11,12 | |
306-3 | Waste generated | 224 | V | 3,6,11,12 | |
Waste 2020 | |||||
306-4 | Waste diverted from disposal | 224 | V | 3,11,12 | |
306-5 | Waste directed to disposal | 224 | V | 3,6,11,12 | |
GRI 308: Supplier | 308-1 | New suppliers that were screened using environmental criteria | 100 | 12 | |
Environmental | 308-2 | Negative environmental impacts in the supply chain and actions | 100 | 12 | |
Assessment 2016 | taken | ||||
- 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. All data marked with a V has been verified by the auditor. The report can be found on page 243 of the present Report.
NON-FINANCIAL STATEMENTS
04 | 215 |
A N N UA L F I N A N C I A L R E P O RT 2 0 2 2
401-1 | New employee hires and employee turnover | 88, 235, 236 | V | 5,8,10 | |
GRI 401: | 401-2 | Benefits provided to full-time employees that are not provided to | 89 | 3,5,8 | |
Employment 2016 | temporary or part-time employees | ||||
401-3 | Parental leave | 237 | 5,8 | ||
GRI 402: Labor/ | |||||
Management | 402-1 | Minimum notice periods regarding operational changes | 90 | 8 | |
Relations 2016 | |||||
403-1 | Occupational health and safety management system | 91 | 3,8 | ||
403-2 | Hazard identification, risk assessment, and incident investigation | 3,8 | |||
403-3 | Occupational health services | 91 | 3,8 | ||
403-4 | Worker participation, consultation, and communication on | 91 | 3,8,16 | ||
occupational health and safety | |||||
GRI 403: | 403-5 | Worker training on occupational health and safety | 91 | 3,4,8 | |
Occupational Health | 403-6 | Promotion of worker health | 91 | 3 | |
and Safety 2018 | 403-7 | Prevention and mitigation of occupational health and safety | 91 | 3,8 | |
impacts directly linked by business relationships | |||||
403-8 | Workers covered by an occupational health and safety | 91, 236 | 3,8 | ||
management system | |||||
403-9 | Work-related injuries | 91, 236 | V | 3,8,16 | |
403-10 | Work-related ill health | 236 | 3,8,16 | ||
404-1 | Average hours of training per year per employee | 88, 235 | V | 4,5,8,10 | |
GRI 404: Training | 404-2 | Programs for upgrading employee skills and transition assistance | 88 | 8 | |
programs | |||||
and Education 2016 | |||||
404-3 | Percentage of employees receiving regular performance and | 235 | V | 5,8,10 | |
career development reviews | |||||
GRI 405: Diversity | 405-1 | Diversity of governance bodies and employees | 88, 89, 233 | 5,8 | |
and Equal | 405-2 | Ratio of basic salary and remuneration of women to men | 88, 235 | V | 5,8,10 |
Opportunity 2016 | |||||
GRI 406: Non- | 406-1 | Incidents of discrimination and corrective actions taken | 90 | 5,8,16 | |
discrimination 2016 | |||||
GRI 407: Freedom | |||||
of Association and | 407-1 | Operations and suppliers in which the right to freedom of | 89, 94, 98, | 8 | |
Collective | association and collective bargaining may be at risk | 100 | |||
Bargaining 2016 | |||||
GRI 408: Child | 408-1 | Operations and suppliers at significant risk for incidents of child | 89, 98, 100 | 5,8,16 | |
Labor 2016 | labor | ||||
GRI 409: Forced or | 409-1 | Operations and suppliers at significant risk for incidents of forced or | |||
Compulsory Labor | 89, 98, 100 | 5,8 | |||
compulsory labor | |||||
2016 | |||||
GRI 413: Local | 413-1 | Operations with local community engagement, impact | 96 | V | 4,17 |
assessments, and development programs | |||||
Communities 2016 | 413-2 | Operations with significant actual and potential negative impacts on | 96 | 1 | |
local communities | |||||
GRI 414: Supplier | 414-1 | New suppliers that were screened using social criteria | 100 | 5,8,16 | |
Social Assessment | 414-2 | Negative social impacts in the supply chain and actions taken | 100 | 5,8,16 | |
2016 | |||||
GRI 415: Public | 415-1 | Political contributions | 239 | 16,17 | |
Policy 2016 | |||||
GRI 416: Customer | 416-1 | Assessment of the health and safety impacts of product and service | 94, 237 | V | 3 |
categories | |||||
Health and Safety | |||||
416-2 | Incidents of non-compliance concerning the health and safety | ||||
2016 | 94, 237 | V | 16 | ||
impacts of products and services | |||||
417-1 | Requirements for product and service information and labelling | 80, 225 | 12 | ||
GRI 417: Marketing | 417-2 | Incidents of non-compliance concerning product and service | 0 incidents | 16 | |
information and labelling | |||||
and Labeling 2016 | |||||
417-3 | Incidents of non-compliance concerning marketing | 0 incidents | 16 | ||
communications | |||||
GRI 418: Customer | 418-1 | Substantiated complaints concerning breaches of customer privacy | 98, 141 | 16 | |
Privacy 2016 | and losses of customer data | ||||
SECTOR-SPECIFIC DISCLOSURE: CONSTRUCTION & REAL ESTATE (CRESS)
External | |||||
Category | Disclosure | Location | assurance1 | SDG | |
CRE1 | Building Energy Intensity | 219 | V | 7,8,12,13 | |
Environment | CRE2 | Building Water Intensity | 223 | V | 6,8,12 |
CRE3 | Greenhouse gas emissions intensity from buildings | 218, 219 | V | 13,15 | |
Product | CRE8 | Type and number of sustainability certification, rating and labelling | V | 4,6,7,8, | |
schemes for new construction, management, occupation and | 225 | ||||
Responsibility | 10,11,12,13 | ||||
redevelopment | |||||
- 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. All data marked with a V has been verified by the auditor. The report can be found on page 243 of the present Report.
NON-FINANCIAL STATEMENTS
04 | 216 |
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Befimmo SA published this content on 28 April 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 28 April 2023 06:46:08 UTC.