Global Reporting Initiative (GRI) content list
GRI standard | Disclosure required of GRI | Section where disclosure is provided |
GRI 101: Foundation 2016 | ||
General disclosures | ||
1. Reporting principles | Organizational profile | |
1.1: Stakeholder inclusiveness - The reporting organization shall identify its stakeholders and explain how it has responded to their reasonable expectations and interests. | Our Sustainability strategy | |
1.2: Sustainability context - The report shall present the reporting organization’s performance in the wider context of sustainability. | Our Sustainability strategy | |
1.3: Materiality - The report shall cover topics that: | Our Sustainability strategy | |
1.4: Completeness - The report shall include coverage of material topics and their boundaries, sufficient to reflect significant economic, environmental, and social impacts, and to enable stakeholders to assess the reporting organization’s performance in the reporting period. | Materiality assessment | |
1.5: Accuracy - The reported information shall be sufficiently accurate and detailed for stakeholders to assess the reporting organization’s performance | Our Sustainability strategy | |
1.6: Balance - The reported information shall reflect positive and negative aspects of the reporting organization’s performance to enable a reasoned assessment of overall performance. | Risk management | |
1.7: Clarity - The reporting organization shall make information available in a manner that is understandable and accessible to stakeholders using that information. | Table of contents - Web format split between: | |
1.8: Comparability - The reporting organization shall select, compile, and report information consistently. The reported information shall be presented in a manner that enables stakeholders to analyse changes in the organization’s performance over time, and that could support analysis relative to other organizations. | Table of contents - Web format split between: | |
1.9: Reliability - The reporting organization shall gather, record, compile, analyse, and report information and processes used in the preparation of the report in a way that they can be subject to examination, and that establishes the quality and materiality of the information. | Our Sustainability strategy | |
1.10: Timeliness - The reporting organization shall report on a regular schedule so that information is available in time for stakeholders to make informed decisions. | Materiality assessment | |
GRI 102: General disclosures 2016 | ||
GRI 102: General disclosures 2016 | Organizational profile | |
102-1 Name of the organization | Gas Networks Ireland | |
102-2 Activities, brands, products, and services | Who we are | |
102-3 Location of headquarters | Materiality assessment | |
102-4 Location of operations | Who we are | |
102-5 Ownership and legal form | Governance structure | |
102-6 Markets served | Who we are | |
102-7 Scale of the organization | Business model | |
102-8 Information on employees and other workers | Who we are | |
102-9 Supply chain | Who we are | |
102-10 Significant changes to the organization and its supply chain | Who we are | |
102-11 Precautionary principle or approach | Risk management | |
102-12 External initiatives | Energy management | |
102-13 Membership of associations | GHG emissions management | |
Strategy | ||
102-14 Statement from senior decision-maker | Managing Directors Introduction | |
102-15 Key impacts, risks, and opportunities | Our Sustainability strategy | |
Ethics and integrity | ||
102-16 Values, principles, standards, and norms of behaviour | Strategic framework | |
102-17 Mechanisms for advice and concerns about ethics | Our taxation policies | |
Governance | ||
102-18 Governance structure | Governance structure | |
102-19 Delegating authority | Governance structure | |
102-20 Executive-level responsibility for economic, environmental, and social topics | Governance structure | |
102-21 Consulting stakeholders on economic, environmental, and social topics | Materiality assessment | |
Stakeholder engagement | ||
102-40 List of stakeholder groups | Stakeholder engagement | |
102-41 Collective bargaining agreements | Workplace - collective bargaining | |
102-42 Identifying and selecting stakeholders | Stakeholder engagement | |
102-43 Approach to stakeholder engagement | Stakeholder engagement | |
102-44 Key topics and concerns raised | Stakeholder engagement | |
Reporting practice | ||
102-45 Entities included in the consolidated financial statements | Financial review | |
102-46 Defining report content and topic Boundaries | Materiality assessment | |
102-47 List of material topics | Materiality assessment | |
102-48 Restatements of information | Materiality assessment | |
102-49 Changes in reporting | Materiality assessment | |
102-50 Reporting period | Materiality assessment | |
102-51 Date of most recent report | Materiality assessment | |
102-52 Reporting cycle | Materiality assessment | |
102-53 Contact point for questions regarding the report | Materiality assessment | |
102-54 Claims of reporting in accordance with the GRI Standards | Materiality assessment | |
102-55 GRI content index | Materiality assessment | |
102-56 External assurance | Materiality assessment | |
Material topics | ||
200 series (Economic topics) | ||
Economic performance | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its Boundary | Economic section |
103-2 The management approach and its components | Economic section | |
103-3 Evaluation of the management approach | Economic section | |
GRI 201: Economic performance 2016 | 201-1 Direct economic value generated and distributed | Economic impact |
Indirect economic impacts | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its Boundary | Managing Director's introduction, |
103-2 The management approach and its components | Managing Director's introduction, | |
103-3 Evaluation of the management approach | Managing Director's introduction, | |
GRI 203: Indirect economic impacts 2016 | 203-1 Infrastructure investments and services supported | Managing Director's introduction, |
203-2 Significant indirect economic impacts | Economic | |
Tax | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its Boundary | Our taxation policies |
103-2 The management approach and its components | Our taxation policies | |
103-3 Evaluation of the management approach | Our taxation policies | |
GRI 207: Tax 2019 | 207-1 Approach to tax | Our taxation policies |
207-2 Tax governance, control, and risk management | Our taxation policies | |
207-3 Stakeholder engagement and management of concerns related to tax | Relationships with tax authorities | |
300 series (Environmental topics) | ||
Energy | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its Boundary | Climate action |
103-2 The management approach and its components | Climate action, Energy management | |
103-3 Evaluation of the management approach | Climate action, Energy management | |
GRI 302: Energy 2016 | ||
302-3 Energy intensity | Energy management | |
302-4 Reduction of energy consumption | Energy management | |
Water | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Water reduction and management |
103-2 The management approach and its components | Water reduction and Management | |
103-3 Evaluation of the management approach | Water reduction and management | |
GRI 303: Water and effluents 2018 | ||
303-5 Water consumption | Water Reduction and Management | |
Biodiversity | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Enhancing biodiversity |
103-2 The management approach and its components | Enhancing biodiversity | |
103-3 Evaluation of the management approach | Enhancing biodiversity | |
GRI 304: Biodiversity 2016 | 304-3 Habitats protected or restored | Enhancing biodiversity |
Emissions | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | GHG emissions management |
103-2 The management approach and its components | Low carbon pledge | |
103-3 Evaluation of the management approach | GHG emissions management | |
GRI 305: Emissions 2016 | 305-1 Direct (Scope 1) GHG emissions | GHG emissions management |
305-2 Energy indirect (Scope 2) GHG emissions | GHG emissions management | |
305-3 Other indirect (Scope 3) GHG emissions | GHG emissions management | |
305-4 GHG emissions intensity | GHG emissions management | |
Effluents and waste | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Waste reduction and waste management |
103-2 The management approach and its components | Waste reduction and waste management | |
103-3 Evaluation of the management approach | Waste reduction and waste management | |
GRI 306: Waste and effluents 2016 | ||
306-2 Management of significant waste-related impacts | Waste reduction and waste management | |
Environmental Compliance | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Environment |
103-2 The management approach and its components | Environment | |
103-3 Evaluation of the management approach | Environment | |
GRI 307: Environmental compliance 2016 | 307-1 Non-compliance with environmental laws and regulations | Environment |
400 series (social topics) | ||
Employment | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Employability, Workplace |
103-2 The management approach and its components | Employability, Workplace | |
103-3 Evaluation of the management approach | Employability, Workplace | |
GRI 401: Employment 2016 | 401-1 New employee hires and employee turnover | Workplace |
Labor/management relations | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Employability, Workplace |
103-2 The management approach and its components | Employability, Workplace | |
103-3 Evaluation of the management approach | Employability, Workplace | |
GRI 402: Labor/ management relations 2016 | 402-1 Minimum notice periods regarding operational changes | Workplace |
Occupational health and safety | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Workplace - occupational health and safety |
103-2 The management approach and its components | Workplace | |
103-3 Evaluation of the management approach | Workplace - occupational health and safety | |
GRI 403: Occupational health and safety 2018 | 403-1 Occupational health and safety management system | Workplace |
403-2 Hazard identification, risk assessment, and incident investigation | Hazard identification,rRisk Assessment and Incident Investigation | |
403-3 Occupational health services | Workplace | |
403-4 Worker participation, consultation, and communication on occupational health and safety | Worker participation, Consultation and Communication | |
403-5 Worker training on occupational health and safety | Worker training on Occupational health and safety | |
403-6 Promotion of worker health | Workplace | |
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Principal risks and uncertainties | |
403-8 Workers covered by an occupational health and safety management system | Workplace | |
Training and education | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Workplace |
103-2 The management approach and its components | Workplace | |
103-3 Evaluation of the management approach | Workplace | |
GRI 404: Training and education 2016 | 404-1 Average hours of training per year per employee | Training and education |
404-3 Percentage of employees receiving regular performance and career development reviews | Performance reviews | |
Diversity and equal opportunity | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Diversity and inclusion |
103-2 The management approach and its components | Diversity and inclusion | |
103-3 Evaluation of the management approach | Diversity and inclusion | |
GRI 405: Diversity and equal opportunity 2016 | 405-1 Diversity of governance bodies and employees | Diversity and inclusion |
Local communities | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Community |
103-2 The management approach and its components | Community | |
103-3 Evaluation of the management approach | Community - 2020 key Performance indicators | |
GRI 413: Local communities 2016 | ||
413-2 Operations with significant actual and potential negative impacts on local communities | Operations with significant actual and potential negative impacts on local communities | |
Customer health and safety | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Customer health and safety |
103-2 The management approach and its components | Customer health and safety | |
103-3 Evaluation of the management approach | Customer health and safety | |
GRI 416: Customer health and safety 2016 | ||
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services | Downstream gas incidents and non-compliances | |
Customer privacy | ||
GRI 103: Management approach 2016 | 103-1 Explanation of the material topic and its boundary | Data protection and customer privacy |
103-2 The management approach and its components | Data protection and customer privacy | |
103-3 Evaluation of the management approach | Data protection and customer privacy | |
GRI 418: Customer privacy 2016 | 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data | Data protection and customer privacy |
Our three pillars of sustainability
