GRI index

GRI Standards

Location Comments
GRI 102: General disclosures
Organizational profile
Core Disclosure 102-1 Name of the organization HKScan in brief
Core Disclosure 102-2 Activities, brands, products, and services HKScan in brief
Market areas
Core Disclosure 102-3 Location of headquarters Market areas
Core Disclosure 102-4 Location of operations Market areas
Core Disclosure 102-5 Ownership and legal form Shares and shareholders
Core Disclosure 102-6 Markets served HKScan in brief
Market areas
Core Disclosure 102-7 Scale of the organization Employees
Market areas
Key figures
Shares and Shareholders
Core Disclosure 102-8 Information on employees and other workers CR/Social responsibility/Employees
Core Disclosure 102-9 Supply chain CR/Social resonsibility/Responsible and ethical sourcing
Core Disclosure 102-10 Significant changes to the organization and its supply chain Report of the Board of Directors
Core Disclosure 102-11 Precautionary Principle or approach CR/Environment
Core Disclosure 102-12 External initiatives CR/Corporate Responsibility at HKScan/Collaboration with stakeholders
CR/Social/Responsible and ethical sourcing
CR/Environment
Core Disclosure 102-13 Membership of associations Collaboration with stakeholders
Strategy
Core Disclosure 102-14 Statement from senior decision-maker CEO's Review
Ethics and integrity
Core Disclosure 102-16 Values, principles, standards, and norms of behavior HKScan's values and operating principles
Strategy
Employees
Governance structure
Core Disclosure 102-18 Governance structure Corporate Governance Stament
CR/Organisation of the resbonsibility work
Stakeholder engagement
Core Disclosure 102-40 List of stakeholder groups CR/Corporate Responsibility at HKScan/Collaboration with stakeholders
Core Disclosure 102-41 Collective bargaining agreements CR/Social responsibility/Employees
Core Disclosure 102-42 Identifying and selecting stakeholders CR/Corporate Responsibility at HKScan/Collaboration with stakeholders
Core Disclosure 102-43 Approach to stakeholder engagement CR/Corporate Responsibility at HKScan/Collaboration with stakeholders
CR/Social responsibility/Employees
Core Disclosure 102-44 Key topics and concerns raised CR/Corporate Responsibility at HKScan/Collaboration with stakeholders
Reporting practice
Core Disclosure 102-45 Entities included in the consolidated financial statements Notes to the Financial Statements for 2017, Related party transactions
Core Disclosure 102-46 Defining report content and topic Boundaries CR/Corporate Responsibility at HKScan/Materiality analysis
Core Disclosure 102-47 List of material topics CR/Corporate Responsibility at HKScan/Materiality analysis
Core Disclosure 102-48 Restatements of information CR/Reporting principles N/A - First GRI report
Core Disclosure 102-49 Changes in reporting CR/Reporting principles N/A - First GRI report
Core Disclosure 102-50 Reporting period CR/Reporting principles
Core Disclosure 102-51 Date of most recent report CR/Reporting principles
Core Disclosure 102-52 Reporting cycle CR/Reporting principles
Core Disclosure 102-53 Contact point for questions regarding the report CR/Reporting principles
Core Disclosure 102-54 Claims of reporting in accordance with the GRI Standards CR/Reporting principles This report has been prepared in accordance with the GRI Standards: Core option
Core Disclosure 102-55 GRI content index CR/Reporting principles/GRI
Core Disclosure 102-56 External assurance CR/Reporting principles No external assurance
GRI 103: Management approach
Disclosure 103-1 Explanation of the material topic and its Boundary CR/Economic responsibility
CR/Social responsibility
CR/Animal health and welfare
CR/Environment
Disclosure 103-2 The management approach and its components CR/Economic responsibility
CR/Social responsibility
CR/Animal health and welfare
CR/Environment
Disclosure 103-3 Evaluation of the management approach CR/Economic responsibility
CR/Social responsibility
CR/Animal health and welfare
CR/Environment
ECONOMIC STANDARDS
GRI 201: Economic performance
Disclosure 201-1 Direct economic value generated and distributed Financial statement, Income statement and related notes Payments to government by country not listed in the financial statement
Community investments not material: Voluntary donations plus investment of funds in the broader community where the target beneficiaries are external to the organization and not business related, not reported.
Segment reporting revenue and EBIT Segment reporting revenue and EBIT level:
Criteria used is based on segment reporting (management reporting detail level)
Disclosure 201-3 Defined benefit plan obligations and other retirement plans Finacial statement pension note Percentage of salary contributed by employee or employer: Not presented but employer's contribution is visible in the income statement and related notes
Disclosure 201-4 Financial assistance received from government Financial statement note 2: subsidies
Annual report shareholder information: government presentation in the shareholding structure Reported partly
GRI 204: Procurement practices
Disclosure 204-1 Proportion of spending on local suppliers CR/Social/Responsible sourcing
G4 Food Processing Sector Disclosure 1 Percentage of purchased volume from suppliers compliant with company's sourcing policy CR/Social/Responsible sourcing Reported as relevance for HKScan :
- Animal sourcing (live): % of purchasing according to animal sourcing practices
- Percentage of purchased volume from suppliers compliant with HKScan's Supplier Guidelines
G4 Food Processing Sector Disclosure 2 Percentage of purchased volume which is verified as being in accordance with credible, internationally recognized responsible production standards, broken down by standard CR/Social/Responsible sourcing Reported as relevance for HKScan - sourcing principles in:
- Resposibible produced soy in value chain (animal feed, food product incredient)
- Repsonsible produced palm oil
GRI 205: Anti-corruption CR/Corporate Responsibility at HKScan/Values and
operating principles
Disclosure 205-2 Communication and training about anti-corruption policies and procedures CR/Corporate Responsibility at HKScan/Values and operating principles
Disclosure 205-3 Confirmed incidents of corruption and actions taken CR/Corporate Responsibility at HKScan/Values and operating principles
GRI 206: Anti-competitive behavior CR/Corporate Responsibility at HKScan/Values and operating principles
ENVIRONMENTAL STANDARDS
GRI 301: Materials
Disclosure 301-1 Materials used by weight or volume CR/Environment/Material efficiency and waste/Packaging materials
Disclosure 301-2 Recycled input materials used CR/Environment/Material efficiency and waste/Packaging materials
GRI 302: Energy
Disclosure 302-1 Energy consumption within the organization CR/Environment/Greenhouse gas emissions Used calculation unit MWh
Disclosure 302-4 Reduction of energy consumption CR/Environment/Energy efficiency
GRI 303: Water
Disclosure 303-1 Water withdrawal by source CR/Environment/Water use and wastewater Reported fresh water from municipal water supplies, water from other sources not used
GRI 304: Biodiversity Overall approach CR/Environment/Environmental work at farms Reported as relevance for HKScan: Cattle and sheep grazing at semi-natural pastures
GRI 305: Emissions
Disclosure 305-1 Direct (Scope 1) GHG emissions CR/Environment/Greenhouse gas emissions
Disclosure 305-2 Energy indirect (Scope 2) GHG emissions CR/Environment/Greenhouse gas emissions
Disclosure 305-5 Reduction of GHG emissions CR/Environment/Greenhouse gas emissions
GRI 306: Effluents and waste Energy efficiency
Disclosure 306-2 Waste by type and disposal method CR/Environment/Material efficiency and waste
GRI 307: Environmental compliance
Disclosure 307-1 Non-compliance with environmental laws and regulations CR/Environment
SOCIAL STANDARDS
GRI 403: Occupational health and safety
Disclosure 403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities CR/Social Responsibility/Employees
GRI 405-412: Human rights, principles CR/Corporate Responsibility at HKScan/Values and operating principles
GRI 413: Local communities CR/Social/Farming community
GRI 414: Supplier social assessment
Disclosure 414-2 Negative social impacts in the supply chain and actions taken CR/Social/Responsible and ethical sourcing Sourcing volymes from risk countries very low, process created to mitigate negative impacts
GRI 416: Customer health and safety
Disclosure 416-1 Assessment of the health and safety impacts of product and service categories CR/Social/Social responsibility products/Responsible products
G4 Food Processing Sector Disclosure 6 Percentage of total sales volume of consumer products, by product category, that are lowered saturated fat, trans fats, sodium and added sugar CR/Social/Social responsibility products/Responsible products Reported: percentage of total product development
Disclosure 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services CR/Social/Social responsibility products/Responsible products Product recalls reported
G4 Food Processing Sector Disclosure 5 Percentage of production volume manufactured in sites certified by an independent third party according to internationally recognized food safety management system standards CR/Social/Social responsibility products/Responsible products Reported: FSSC 22 000, IFS, BRC, ISO 22 000
HKScan special: Animal health and welfare
G4 Food Processing Sector Disclosure 9 Percentage and total of animals raised and/or processes, by species and breed type CR/Animal health and welfare/Animal rearing descriptions by animal specie
G4 Food Processing Sector Disclosure 10 Policies and practices, by species and breed type, related to physical alterations and the use of anaesthetic CR/Animal health and welfare/Animal rearing descriptions by animal specie
G4 Food Processing Sector Disclosure 11 Percentage and total of animals raised and/or processed, by species and breed type, per housing type CR/Animal health and welfare/Animal rearing descriptions by animal specie
G4 Food Processing Sector Disclosure 12 Policies and practices on antibiotic, anti-inflammatory, hormone, and/or growth promotion treatments, by species and breed type CR/Animal health and welfare/Animal rearing descriptions by animal specie
G4 Food Processing Sector Disclosure 13 Total number of incidents of significant non-compliance with laws and regulations, and adherence with voluntary standards related to transportation, handling, and slaughter practices CR/Animal health and welfare/Animal rearing descriptions by animal specie