GRI index and index for sustainability report in accordance with the Annual Accounts Act

Essity’s 2017 Annual and Sustainability Report has been prepared in accordance with the Global Reporting Initiative (GRI) Standard: Core. The following index shows where information on the GRI indicators can be found. The report also includes requirements placed on sustainability reporting as stated in the Annual Accounts Act. The report has been reviewed by Ernst & Young.

GRI index

General Standard Disclosures

 

Disclosure

Page

Comment/Omission

GRI 101: Foundation 2016

GRI 102: General disclosures 2016

ORGANIZATIONAL PROFILE

 

102-1

Name of the organization

Addresses

 

 

102-2

Activities, brands, products and services

Essity brand and our initiatives
Personal Care
Consumer Tissue
Professional Hygiene

 

 

102-3

Location of headquarters

Addresses

 

 

102-4

Countries in which operations are located

B1. Segment reporting

 

 

102-5

Nature of ownership and legal form

The Essity share
The Essity share – Key figures

 

 

102-6

Markets served

Win in chosen geographies and categories
Incontinence Products
Baby Care
Feminine Care
Medical Solutions
Consumer Tissue – Our business
Professional Hygiene – Our business

 

 

102-7

Scale of the organization

Introduction

 

 

102-8

Information on employees and other workers

H3. Employees

 

 

102-9

Supply chain

Supply chain management

 

 

102-10

Significant changes to the organization and its supply chain

Operations and structure
Acquisitions, investments and divestments

 

 

102-11

Addressing the precautionary approach or principle

Customers and consumers
Governance at Essity

 

 

102-12

External initiatives

Definitions

 

 

102-13

Membership in associations

Definitions

 

STRATEGY

 

102-14

Statement from senior decision-maker

CEO’s message

 

ETHICS AND INTEGRITY

 

102-16

Values, principles, standards, code of conduct and code of ethics

Enable our employees to realize their full potential, as part of one winning team
Business ethics and human rights
Code of Conduct

 

GOVERNANCE

 

102-18

Governance structure

Governance at Essity

 

 

102-19

The process for delegating authority for sustainability topics

Sustainability governance

 

 

102-20

Executive-level positions with responsibility for sustainability topics

Executive Management Team

 

 

102-21

Processes for consultation between stakeholders and the highest governance body

Materiality analysis
Corporate governance

 

 

102-22

Composition of the highest governance body and its committees

Activities during the year

 

 

102-23

Position of the chair of the board of directors

Activities during the year

 

 

102-24

Nomination and selection processes for the highest governance body and its committees

Activities during the year

 

 

102-25

Report processes for the highest governance body to ensure conflict of interest is avoided and managed

Activities during the year

 

 

102-26

Highest governance body’s role in setting purpose, values and strategy

Activities during the year

 

STAKEHOLDER ENGAGEMENT

 

102-40

List of stakeholder groups engaged

Materiality analysis

 

 

102-41

Collective bargaining agreements

H3. Employees

 

 

102-42

Identification and selection of stakeholders

Materiality analysis

 

 

102-43

Approaches to stakeholder engagement

Materiality analysis

 

 

102-44

Key topics and concerns raised by stakeholders

Materiality analysis

 

REPORTING PRACTICE

 

102-45

Entities included in the financial statements

H1. General accounting principles

 

 

102-46

Defining report content and topic boundaries

Materiality analysis

 

 

102-47

List of material topics

Materiality analysis

 

 

102-48

Restatements of information

H1. General accounting principles

 

 

102-49

Changes in reporting

H1. General accounting principles

 

 

102-50

Reporting period

H1. General accounting principles

 

 

102-51

Date of most recent report

This is Essity’s first

 

102-52

Reporting cycle

H1. General accounting principles

 

 

102-53

Contact point for questions regarding the report

Addresses

 

 

102-54

Claims of reporting in accordance with the GRI Standards

H1. General accounting principles

 

 

102-55

GRI content index

GRI index
Index for sustainability report

 

 

102-56

External assurance

H1. General accounting principles

 

Specific Standard Disclosures

GRI Standard

 

Description

Page

Comment/Omission

Topic in Essity’s materiality analysis

*

GRI 103: Management Approach 2016

ECONOMIC

Economic performance
GRI 201: Economic Performance 2016

103–1/2/3*

DMA

Risks and risk management

 

Risk management

Resource efficiency

201-1

Direct economic value generated and distributed

Essity’s business model

 

Indirect Economic Impacts
GRI 203: Indirect Economic Impacts 2016

103–1/2/3*

DMA

Sustainability governance

 

Risk management

203-2

Significant indirect economic impacts

External trends and drivers
Enable more people every day to enjoy a fuller life
Contribute to a sustainable and circular society
Sustainable solutions
After-use management
Risks and risk management

 

Anti-corruption
GRI 205: Anti-corruption 2016

103–1/2/3*

DMA

Business ethics and human rights
Code of Conduct

 

Business ethics

Transparency

205-1

Operations assessed for risks related to corruption and the Transparency significant risks identified

Materiality analysis
H2. Code of conduct

 

205-3

Actions taken in response to confirmed incidents of corruption

H2. Code of conduct
H13. Supply chain management

 

Anti-competitive Behavior
GRI 206: Anti-competitive Behavior 2016

103–1/2/3*

DMA

Materiality analysis

 

Business ethics

Transparency

206-1

Anti-trust and monopoly court cases

H2. Code of conduct

 

ENVIRONMENT

Energy
GRI 302: Energy 2016

103–1/2/3*

DMA

Manufacturing

 

Resource efficiency

302-1

Energy consumption within the organization

H9. Energy and emissions to air

 

302-2

Energy consumption outside of the organization

H13. Supply chain management

 

302-4

Reduction of energy consumption

H9. Energy and emissions to air

 

Water
GRI 303: Water 2016

103–1/2/3*

DMA

Manufacturing

 

Water use and water purification

303-1

Total water withdrawal by source

H10. Water

 

Emissions
GRI 305: Emissions 2016

103–1/2/3*

DMA

Manufacturing

 

CO2 emissions

Water use and water purification

Resource efficiency

305-1

Direct greenhouse gas (GHG) emissions (scope 1)

Environmental data

 

305-2

Energy indirect greenhouse gas (GHG) emissions (scope 2)

Environmental data

 

305-3

Other indirect greenhouse gas (GHG) emissions (scope 3)

H13. Supply chain management

 

305-4

Greenhouse gas (GHG) emissions intensity

Environmental data

 

305-7

NOx, SOx, and other significant air emissions

H9. Energy and emissions to air
Environmental data

 

Effluents and Waste
GRI 306: Effluents and Waste 2016

103–1/2/3*

DMA

Manufacturing
H11. Waste

 

Water use and water purification

Resource efficiency

306-1

Total water discharge by quality and destination

H10. Water
Environmental data

 

306-2

Total weight of waste by type and disposal method

H11. Waste
Environmental data

 

SOCIAL PERFORMANCE INDICATORS

Employment
GRI 401: Employment 2016

103–1/2/3*

DMA

Employees

 

Human capital

401-1

New employee hires and employee turnover

H3. Employees
Social data

 

Labor/Management Relations
GRI 402: Labor/Management Relations 2016

103–1/2/3*

DMA

Employees

 

Human capital

402-1

Minimum notice periods regarding operational changes

Employees

 

Occupational Health and safety
GRI 403: Occupational Health and Safety 2016

103–1/2/3*

DMA

Employees

 

Occupational Health and safety

403-1

Percentage of total workforce represented in formal joint management-worker health and safety committees

H3. Employees

 

403-2

Rates of injury. occupational diseases. lost days, absenteeism and total number of work-related fatalities

H4. Health and safety
Social data

 

Training and Education
GRI 404: Training and Education 2016

103–1/2/3*

DMA

Employees

 

Human capital

404-3

Percentage of employees receiving regular performance and career development reviews

H3. Employees

 

Diversity and Equal Opportunity
GRI 405: Diversity and Equal Opportunity 2016

103–1/2/3*

DMA

Employees

 

Human capital

405-1

Composition of governance bodies and employee breakdown

Activities during the year
Board of Directors and Auditors
H3. Employees

 

405-2

Ratio of basic salary and remuneration of women to men

H3. Employees

 

Non-discrimination
GRI 406: Non-discrimination 2016

103–1/2/3*

DMA

Business ethics and human rights
Code of Conduct

 

Business ethics

Transparency

406-1

Actions taken in incidents of discrimination

H3. Employees

 

Freedom of Association and Collective Bargaining
GRI 407: Freedom of Association and Collective Bargaining 2016

103–1/2/3*

DMA

Risks and risk management
Code of Conduct

 

Business ethics

Transparency

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

H3. Employees

 

Child Labor
GRI 408: Child Labor 2016

103–1/2/3*

DMA

Risks and risk management
Code of Conduct

 

Business ethics

Transparency

408-1

Measures taken to eliminate child labor in risk areas

Business ethics and human rights
H3. Employees

No Essity sites were identified as high-risk sites by Sedex.

Forced or Compulsory Labor
GRI 409: Forced or Compulsory Labor 2016

103–1/2/3*

DMA

Risks and risk management
Code of Conduct

 

Business ethics

Transparency

409-1

Measures taken to eliminate forced or compulsory labor in risk areas

Code of Conduct
H3. Employees

 

Human rights
GRI 412: Human Rights Assessment 2016

103–1/2/3*

DMA

Risks and risk management
Code of Conduct

 

Human rights

Business ethics

Transparency

412-2

Employee training on human rights

Code of Conduct
H3. Employees

 

Supplier Social Assessment
GRI 414: Supplier Social Assessment 2016

103–1/2/3*

DMA

Risks and risk management
Supply chain management

 

Human rights

Business ethics

Transparency

414-2

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

Business ethics and human rights
Code of Conduct
H3. Employees

Work to combat corruption takes many different forms via training sessions

Marketing and Labelling
GRI 417: Marketing and Labeling 2016

103–1/2/3*

DMA

Focus on customers and consumers

 

Customer and consumer satisfaction

Product safety

417-1

Product information required by procedures

Customers and consumers