GRI in­dex

General disclosures

General disclosures
Category Nr GRI description Section External assurance
Strategy & analysis G4 1 Provide a statement from the most senior decision maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and the organization’s strategy for addressing sustainability. Preface
X
  G4 2 Provide a description of key impacts, risks, and opportunities. Vision Gas
Vision Green 
Vision Groningen
X
X
X
Organizational profile G4 3 Report the name of the organization. About GasTerra X
  G4 4 Report the primary brands, products, and services. About GasTerra X
  G4 5 Report the location of the organization's headquarters. About GasTerra X
  G4 6 Report the number of countries where the organization operates, and names of countries where either the organization has significant operations or that are specifically relevant to the sustainability topics covered in the report. Sales and supply
Procurement virtual trading points and abroad
Supply chain upstream 
X
X
X
  G4 7 Report the nature of ownership and legal form. Governance  
  G4 8 Report the markets served. Summary of financial results  X
  G4 9 Report the scale of the organization. Summary of financial results
Human resources and organisation
Annual accounts
X
X
X
  G4 10 a. Report the total number of employees by employment contract and gender.
b. Report the total number of permanent employees by employment type and gender.
c. Report the total workforce by employees and supervised workers and by gender.
d. Report the total workforce by region and gender.
e. Report whether a substantial portion of the organization’s work is performed by workers who are legally recognized as self employed, or by individuals other than employees or supervised workers, including employees and supervised employees of contractors.
f. Report any significant variations in employment numbers.
Staffing and numbers
Training and career development 
X
X
  G4 11 Report the percentage of total employees covered by collective bargaining agreements. Collective Labour Agreement and pension X
  G4 12 Describe the organization's supply chain. Supply chain management  X
  G4 13 Report any significant changes during the reporting period regarding the organization's size, structure, ownership, or its supply chain. Reading guide X
  G4 14 Report whether and how the precautionary approach or principles is addressed by the organization. Governance X
  G4 15 List externally developed economic, environmental and social charters, principles, or other initiative to which the organization subscribes or which it endorses. Supply chain management  X
  G4 16 List memberships of associations and national or international advocacy organizations in which the organization: holds a position on the governance body; participates in projects or committees; provides substantive funding beyond routine membership; views memberships as strategic. Preface 
Supply chain management
Knowledge sharing
Ancillary positions held by members of the GasTerra Board of Directors and main and ancillary positions held by members of the Board of Supervisory Directors of GasTerra
X
X
X
X
Identified material aspects and boundaries G4 17 a. List all entities included in the organization’s consolidated financial statements or equivalent documents. b. Report whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report. Annual accounts
  G4 18 a. Explain the process for defining the report content and the Aspect Boundaries.
b. Explain how the organization has implemented the Reporting Principles for Defining Report Content.
Reading guide
Stakeholder dialogue

X
  G4 19 List all the material aspects identified in the process for defining report content. Material topics X
  G4 20 For each material Aspect, report the Aspect Boundary within the organization, as follows: Report whether the Aspect is material within the organization; whether the Aspect is not material for all entities within the organization ; report any specific limitation regarding the Aspect Boundary within the organization. Supply chain management 
Compliance
Knowledge sharing 
Material topics
X
X
X
X
  G4 21 For each material Aspect, report the Aspect Boundaries outside the organization. Material topics X
  G4 22 Report the effect of any restatement of information provided in previous reports, and the reasons for such restatements. Reading guide X
  G4 23 Report significant changes from previous reporting periods in the Scope and Aspect Boundaries. Material topics X
Stakeholder engagement G4 24 Provide a list of stakeholder groups engaged by the organization. Stakeholder dialogue X
  G4 25 Report the basis for identification and selection of stakeholders with whom to engage. Stakeholder dialogue X
  G4 26 Report the organization's approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process. Stakeholder dialogue X
  G4 27 Report key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns. Stakeholder dialogue X
Report profile G4 28 Reporting period for information provided. Reading guide X
  G4 29 Date of most recent previous report. Reading guide X
  G4 30 Reporting cycle. Reading guide X
  G4 31 Provide the contact point for questions regarding the report or its contents Contact X
  G4 32 a. Report the 'in accordance' option the organization has chosen.
b. Report the GRI Content Index for the chosen option.
c. Report the reference to the External Assurance Report.
Reading guide 
GRI index
Independent Assurance Report KPMG Sustainability
X
X
X
  G4 33 Report the organization's policy and current practice with regard to seeking external assurance for the report. Governance Reading guide X
X
Governance G4 34 Report the governance structure of the organization, including committees of the highest governance body. Message from the Board of Supervisory Directors 
Governance

X
Ethics & integrity G4 56 Describe the organization's values, principles, standards and norms of behavior such as codes of conduct and codes of ethics. About GasTerra
Compliance
X
X

Specific disclosures

Specific disclosures
Material aspects DMA and indicators Section External assurance
Financial results a. Report why the aspect is material. Report the impacts that make this aspect material.
b. Report how the organization manages the material aspect or its impacts.
c. Report the evaluation of the management approach.
Summary of financial results X
  G4-EC1 Direct economic value generated and distributed. Annual accounts X
  G4-EC8 Significant indirect economic impacts, including the extent of impacts. Vision Gas
Vision Groningen 
Human resources and organisation
Sponsoring
X
X
X
X
Position of gas a. Report why the aspect is material. Report the impacts that make this aspect material.
b. Report how the organization manages the material aspect or its impacts.
c. Report the evaluation of the management approach.
Vision Gas
Vision Green
Knowledge sharing
X
X
X
Education a. Report why the aspect is material. Report the impacts that make this aspect material.
b. Report how the organization manages the material aspect or its impacts.
c. Report the evaluation of the management approach.
Vision Green 
Knowledge sharing
X
X
Compliance a. Report why the aspect is material. Report the impacts that make this aspect material.
b. Report how the organization manages the material aspect or its impacts.
c. Report the evaluation of the management approach.
Risk management
X
Responsible supply chain management upstream a. Report why the aspect is material. Report the impacts that make this aspect material.
b. Report how the organization manages the material aspect or its impacts.
c. Report the evaluation of the management approach.
Supply chain management  X
  G4-SO10 Significant actual and potential negative impacts on society in the supply chain and actions taken. Supply chain management upstream X