Fiscal 2021 Universal Registration Document

• 2.1 The reporting organization shall apply all Reporting Principles from Section 1 to define report content and quality
• 2.2  The reporting organization shall report the required disclosures from GRI 102: General Disclosures.
• 2.3  The reporting organization shall identify its material topics using the Reporting Principles for defining report content.
  • 2.3.1 The reporting organization should consult the GRI Sector Disclosures that relate to its sector, if available, to assist with identifying its material topics..
• 2.4 The reporting organization shall identify the Boundary for each material topic.
• 2.5 For each material topic, the reporting organization :
  • 2.5.1 shall report the management approach disclosures for that topic, using GRI 103 : Management Approach; and either :
  • 2.5.2 shall report the topic-specific disclosures in the corresponding GRI Standard, if the material topic is covered by an existing GRI Standard (series 200, 300, and 400); or
  • 2.5.3 should report other appropriate disclosures, if the material topic is not covered by an existing GRI Standard
• 2.6 If the reporting organization reports a required disclosure using a reference to another source where the information is located, the organization shall ensure:
• 2.6.1 the reference includes the specific location of the required disclosure;
• 2.6.2 he referenced information is publicly available and readily accessible.
• 2.7 When preparing a sustainability report, the reporting organization should:
  • 2.7.1 present information for the current reporting period and at least two previous periods, as well as future short and medium-term targets if they have been established;
  • 2.7.2 compile and report information using generally accepted international metrics (such as kilograms or liters) and standard conversion factors, and explain the basis of measurement/calculation where not otherwise apparent;
  • 2.7.3 provide absolute data and explanatory notes when using ratios or normalized data;
  • 2.7.4 define a consistent reporting period for issuing a report

There are two basic approaches for using the GRI Standards:

• 3.1 Using the GRI Standards as a set to prepare a sustainability report in accordance with the Standards.
• 3.2 Using selected Standards, or parts of their content, to report specific information.