GRI Disclosures

   

Page

Omissions

General Standard Disclosures

G4-1

Statement from the most senior decision-maker of the organisation about the relevance of sustainability to the organisation and the organisation’s strategy for addressing sustainability.

5

 

G4- 2

Description of key impacts, risks and opportunities.

8-15, 28-32

 

G4- 3

Name of the organisation.

3

 

G4- 4

Primary brands, products and services.

3, 20

 

G4- 5

Location of the organisation’s headquarters.

238 (back cover)

 

G4- 6

Number of countries where the organisation operates and names of
countries where either the organisation has significant operations or that
are specifically relevant to the sustainability topics covered in the report.

20

 

G4- 7

Nature of ownership and legal form.

235-236

 

G4- 8

Markets served (including geographic breakdown, sectors served and types of customers and beneficiaries).

20, 21

 

G4- 9

Scale of the organisation.

2

 

G4- 10

A. Total number of employees by employment contract and gender.
B. Total number of permanent employees by employment type and gender.
C. Total workforce by employees and supervised workers and by gender.
D. Total workforce by region and gender.
E. Whether a substantial portion of the organisation’s work is performed by workers who are legally recognised as self-employed, or by individuals other than employees or supervised workers, including employees and supervised employees of contractors.
F. Any significant variations in employment numbers (such as seasonal variations in employment in the tourism or agricultural industries).

2, 59-60

F. Not applicable, as this does not directly relate to BAM’s business operations.

G4- 11

Percentage of total employees covered by collective bargaining agreements.

   

G4- 12

Description of supply chain.

21

 

G4- 13

Any significant changes during the reporting period regarding the organisation’s size, structure, ownership, or its supply chain.

50, 233

 

G4- 14

Whether and how the precautionary approach or principle is addressed by the organisation.

   

G4- 15

Externally developed economic, environmental and social charters, principles, or other initiatives to which the organisation subscribes or which it endorses.

226-232

 

G4- 16 

Memberships of associations (such as industry associations) and national or international advocacy.

226-232

 

G4- 17

A. All entities included in the organisation’s consolidated financial statements or equivalent documents.
B. Whether any entity included in the organisation’s consolidated financial statements or equivalent documents is not covered by the report.

212

 

G4- 18

A. The process for defining the report content and the aspect boundaries.
B. How the organisation has implemented the reporting principles for defining report content.

7-15

 

G4- 19

All the material Aspects identified in the process for defining report content.

8

 

G4- 20

For each material Aspect, the Aspect Boundary within the organisation.

9-15

 

G4- 21

For each material Aspect, the Aspect Boundary outside the organisation.

9-15

 

G4- 22

The effect of any restatements of information provided in previous reports and the reasons for such restatements.

121, 216, 217

 

G4- 23

Significant changes from previous reporting periods in the Scope and Aspect Boundaries.

216, 217

 

G4- 24

List of stakeholder groups engaged by the organisation.

7

 

G4- 25

Basis for identification and selection of stakeholders with whom to engage.

7

 

G4- 26

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.

7-8

 

G4- 27

Key topics and concerns that have been raised through stakeholder engagement and how the organisation has responded to those key topics and concerns, including through its reporting. The stakeholder groups that raised each of the key topics and concerns.

7-8

 

G4- 28

Reporting period (such as fiscal or calendar year) for information provided.

215

 

G4- 29

Date of most recent previous report.

   

G4- 30

Reporting cycle (such as annual, biennial).

215

 

G4- 31

Contact point for questions regarding the report or its contents.

217

 

G4- 32

A. ‘in accordance’ option the organisation has chosen.
B. GRI content index for the chosen option (see tables below).
C. Reference to the external assurance report, if the report has been externally assured.

215, 218-225, 199-208

 

G4- 33

A. Policy and current practice with regard to seeking external assurance for the report.
B. If not included in the assurance report accompanying the sustainability report, the scope and basis of any external assurance provided.
C. Relationship between the organisation and the assurance providers.
D. Whether the highest governance body or senior executives are involved in seeking assurance for the organisation’s sustainability report.

96-97, 217

 

G4- 34

Governance structure of the organisation, including committees of the highest governance body; committees responsible for decision making on economic, environmental and social impacts.

81-98

 

G4- 35

Process for delegating authority for economic, environmental and social topics from the highest governance body to senior executives and other employees.

89

 

G4- 36

Whether the organisation has appointed an executive-level position or positions with responsibility for economic, environmental and social topics and whether post holders report directly to the highest governance body.

89

 

G4- 37

Processes for consultation between stakeholders and the highest
governance body on economic, environmental and social topics. If consultation is delegated, describe to whom and any feedback processes to the highest governance body.

7-8, 91

 

G4- 38

The composition of the highest governance body and its committees by:
- Executive or non-executive
- Independence
- Tenure on the governance body
- Number of each individual’s other significant positions and commitments and the nature of the commitments
- Gender
- Membership of under-represented social groups
- Competences relating to economic, environmental and social impacts
- Stakeholder representation

83, 85, 109-111

 

G4- 39

Whether the Chair of the highest governance body is also an executive officer.

   

G4- 40

Nomination and selection processes for the highest governance body and its committees and the criteria used for nominating and selecting highest governance body members.

83-85, 95

 

G4- 41

Processes for the highest governance body to ensure conflicts of interest are avoided and managed; Whether conflicts of interest are disclosed to stakeholders.

82-85

 

G4- 42

The highest governance body’s and senior executives’ roles in the development, approval and updating of the organisation’s purpose, value or mission statements, strategies, policies and goals related to economic, environmental and social impacts.

89

 

G4- 43

Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental and social topics

24, 89

 

G4- 44

A. Processes for evaluation of the highest governance body’s performance with respect to governance of economic, environmental and social topics. Report whether such evaluation is independent or not and its frequency. Report whether such evaluation is a self-assessment.
B. Report actions taken in response to evaluation of the highest governance body’s performance with respect to governance of economic, environmental and social topics, including, as a minimum, changes in membership and organisational practice.

93

 

G4- 45

A. The highest governance body’s role in the identification and management of economic, environmental and social impacts, risks and opportunities; The highest governance body’s role in the implementation of due diligence processes. 
B. Whether stakeholder consultation is used to support the highest governance body’s identification and management of economic, environmental and social impacts, risks and opportunities.

24, 85, 87, 8

 

G4- 46

The highest governance body’s role in reviewing the effectiveness of the organisation’s risk management processes for economic, environmental and social topics.

92

 

G4- 47

Frequency of the highest governance body’s review of economic, environmental and social impacts, risks and opportunities.

92-93

 

G4- 48

Highest committee or position that formally reviews and approves the organisation’s sustainability report and ensures that all material Aspects are covered.

98

 

G4- 49

Process for communicating critical concerns to the highest governance body.

83

 

G4- 50

Nature and total number of critical concerns that were communicated to
the highest governance body and the mechanism(s) used to address and resolve them.

32, 91

 

G4- 51

A. Remuneration policies for the highest governance body and senior executives for the below types of remuneration:
- fixed pay and variable pay
- Performance-based pay
- Equity-based pay
- Bonuses
- Deferred or vested shares
- Sign-on bonuses or recruitment incentive payments
- Termination payments
- Clawbacks
- Retirement benefits, including the difference between benefit schemes and contribution rates for the highest governance body, senior executives and all other employees
B. How performance criteria in the remuneration policy relate to the highest governance body’s and senior executives’ economic, environmental and social objectives.

99-103

 

G4- 52

Process for determining remuneration; Whether remuneration consultants are involved in determining remuneration and whether they are independent of management; Any other relationships which the remuneration consultants have with the organisation.

99

 

G4- 53

How stakeholders’ views are sought and taken into account regarding remuneration, including the results of votes on remuneration policies and proposals, if applicable.

93

 

G4- 54

Ratio of the annual total compensation for the organisation’s highest-paid individual in each country of significant operations to the median annual total compensation for all employees (excluding the highest-paid individual) in the same country.

60

 

G4- 55

Ratio of percentage increase in annual total compensation for the organisation’s highest-paid individual in each country of significant operations to the median percentage increase in annual total compensation for all employees (excluding the highest-paid individual) in the same country.

60

 

G4- 56

Values, principles, standards and norms of behaviour such as codes of conduct and codes of ethics.

32

 

G4- 57

Internal and external mechanisms for seeking advice on ethical and lawful behaviour and matters related to organisational integrity, such as helplines or advice lines.

32

 

G4- 58

Internal and external mechanisms for reporting concerns about unethical or unlawful behavior and matters related to organisational integrity, such as escalation through line management, whistleblowing mechanisms or hotlines.

32

 

Specific standard disclosures

   

Disclosures on Management Approach

   

EC

Economic performance

10

 

EN

Materials

14

 

EN

Energy

12-13

 

EN

Emissions

12-13

 

EN

Effluents and Waste

14

 

EN

Transport

12-13, 14

 

EN

Supplier environmental assessment

14

 

LA

Occupational Health and Safety

9

 

LA

Training and Education

10-11

 

LA

Diversity and Equal Opportunity

10-11

 

LA

Supplier Assessment for Labour Practices

14, 15

 

HR

Supplier Human Rights Assessment

15

 

SO

Anti-corruption

10

 

SO

Anti-competitive Behaviour

10

 

SO

Compliance

10

 

PR

Compliance

9-10

 

G4- EC1

Direct economic value generated and distributed.

2, 44-47

 

G4- EC2

Financial implications and other risks and opportunities for the
organisation’s activities due to climate change.

12-13, 64-68

 

G4- EC3

Coverage of the organisation’s defined benefit plan obligations.

166-170, 72

 

G4- EC4

Financial assistance received from government.

   

G4- EN1

Materials used by weight or volume.

71

 

G4- EN2

Percentage of materials used that are recycled input materials.

71

 

G4- EN3

Energy consumption within the organisation.

65

 

G4- EN4

Energy consumption outside of the organisation.

65, 215-217

 

G4- EN5

Energy intensity.

65

 

G4- EN6

Reduction of energy consumption.

65

 

G4- EN7

Reductions in energy requirements of products and services.

66, 72

 

G4- EN15

Direct greenhouse gas (ghg) emissions (scope 1).

66, 215-217

BAM only reports CO2 emissions, as other greenhouse gas emissions are considered not material.

G4- EN16

Energy indirect greenhouse gas (ghg) emissions (scope 2).

66, 215-217

BAM only reports CO2 emissions, as other greenhouse gas emissions are considered not material. 

G4- EN17

Other indirect greenhouse gas (ghg) emissions (scope 3).

66, 215-217

BAM only reports CO2 emissions, as other greenhouse gas emissions are considered not material. 

G4- EN18

Greenhouse gas (ghg) emissions intensity.

66, 215-217

BAM only reports CO2 emissions, as other greenhouse gas emissions are considered not material.

G4- EN19

Reduction of greenhouse gas (ghg) emissions.

66, 67, 72

BAM only reports CO2 emissions, as other greenhouse gas emissions are considered not material.

G4- EN20

Emissions of ozone-depleting substances (ods).

215-217

This indicator is not applicable, as ozone depleting gasses and SO2 (sulphur dioxide) are not emitted in material amounts.

G4- EN21

NOX, SOX and other significant air emissions.

217, 233

Significant air emissions other than NOX emissions are considered not material.

G4- EN22

Total water discharge by quality and destination.

70, 217

Information outside the Netherlands is not yet available, therefore water dicharges by quality and destination have been omitted for BAM’s operations outside the Netherlands. BAM aims to expand its scope by reporting country by country in the next years.

G4- EN23

Total weight of waste by type and disposal method.

68-69, 216

 

G4- EN24

Total number and volume of significant spills.

   

G4- EN25

Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention annex i, ii, iii and viii and percentage of transported waste shipped internationally.

 

Information been omitted, as this indicator does not directly relate to BAM’s business operations.

G4- EN26

Identity, size, protected status and biodiversity value of water bodies and related habitats significantly affected by the organisation’s discharges of water and runoff.

 

Information been omitted. BAM works according to national environmental legislation. This information is therefore not significant.

G4- EN30

Significant environmental impacts of transporting products and other goods and materials for the organisation’s operations and transporting members of the workforce.

65-67, 215-217

 

G4- EN32

Percentage of new suppliers that were screened using environmental criteria.

 

Information has been omitted. BAM aims to seek long term, mutually preferred relationships with partners who can help BAM improve its supply chain in the coming years.

G4- EN33

Significant actual and potential negative environmental impacts in the supply chain and actions taken.

72

Information has been omitted. BAM aims to seek long term, mutually preferred relationships with partners who can help BAM improve its supply chain in the coming years.

G4- LA5

Percentage of total workforce represented in formal joint management worker health and safety committees that help monitor and advise on occupational health and safety programmes.

 

Information has been omitted due to incomplete data. BAM will resolve this in the coming year.

G4- LA6

Type of injury and rates of injury, occupational diseases, lost days and absenteeism and total number of work-related fatalities, by region and by gender.

54-55

Due to the nature of BAM’s business and composition of its workforce, BAM does not monitor information by gender, as this is less relevant for BAM’s management processes

G4- LA7

Workers with high incidence or high risk of diseases related to their occupation.

54-55

 

G4- LA8

Health and safety topics covered in formal agreements with trade unions.

   

G4- LA9

Average hours of training per year per employee by gender and by employee category.

60

 

G4- LA10

Programmes for skills management and lifelong learning that support
the continued employability of employees and assist them in managing career endings.

11, 59

 

G4- LA11

Percentage of employees receiving regular performance and career development reviews, by gender and by employee category.

 

Although steps have been taken to improve completeness of the data, information is not as yet reliable enough for external reporting.

G4- LA12

Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership and other indicators of diversity.

109-111, 59-60

 

G4- LA14

Percentage of new suppliers that were screened using labour practices criteria.

 

Information has been omitted. BAM aims to seek long term, mutually preferred relationships with partners who can help BAM improve its supply chain in the coming years.

G4- LA15

Significant actual and potential negative impacts for labour practices in
the supply chain and actions taken.

 

Information has been omitted. BAM aims to seek long term, mutually preferred relationships with partners who can help BAM improve its supply chain in the coming years.

G4- HR10

Percentage of new suppliers that were screened using human right criteria

 

Information has been omitted. BAM complies with local legislation in the countries where it operates. In countries with poor human rights record, BAM internally and externally audits labour practices of its suppliers and subcontractors.

G4- HR11

Significant actual and potential negative human rights impacts in the suppy chain an actions taken

15, 61

Information has been omitted. BAM complies with local legislation in the countries where it operates. In countries with poor human rights record, BAM internally and externally audits labour practices of its suppliers and subcontractors.

G4- SO1

Percentage of operations with implemented local community engagement, impact assessments and development programmes.

61

 

G4- SO2

Operations with significant actual and potential negative impacts on local communities.

14

 

G4- SO3

Total number and percentage of operations assessed for risks related to corruption and the significant risks identified.

10, 56, 32

 

G4- SO4

Communication and training on anti-corruption policies and procedures.

32, 56

 

G4- SO5

Confirmed incidents of corruption and actions taken.

56

 

G4- SO7

Total number of legal actions for anti-competitive behavior, anti-trust and monopoly practices and their outcomes.

56

 

G4- SO8

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations.

56

 

G4- PR9

Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services.

56, 32

 

Specific Standard Disclosures for Sector 

   

CRE1

Building energy intensity.

65

 

CRE3

Greenhouse gas emissions intensity from buildings.

65

 

CRE4

Greenhouse gas emissions intensity from new construction and redevelopment activity.

67

 

CRE5

Land remediated and in need of remediation for the existing or intended land use, according to applicable legal designations.

   

CRE6

Percentage of the organisation operating in verified compliance with an internationally recognised health and safety management system.

53

 

CRE7

Number of persons voluntarily and involuntarily displaced and/or resettled by development, broken down by project.

   

CRE8

Type and number of sustainability certification, rating and labeling schemes for new construction, management, occupation and redevelopment.

68

 
Name

Company