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

Essity’s 2019 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.

General Standard Disclosures

 

Disclosure

Page

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

This is Essity
Personal Care
Consumer Tissue
Professional Hygiene

 

102-3

Location of headquarters

Addresses

 

102-4

Countries in which operations are located

B2. Segment reporting

 

102-5

Nature of ownership and legal form

The Essity share
The Essity share – Key figures

 

102-6

Markets served

The hygiene and health market
Personal Care
Consumer Tissue
Professional Hygiene

 

102-7

Scale of the organization

This is Essity
2019 at a glance
Balance Sheet
B2. Segment reporting

 

102-8

Information on employees and other workers

C. Employees
H2. Code of conduct and work with anti-corruption
H13. Employees

 

102-9

Supply chain

Sustainability governance – Contribute to a sustainable and circular society

 

102-10

Significant changes to the organization and its supply chain

Operations and structure
Acquisitions, investments and divestments
F6. Acquisitions and divestments of group companies and other operations

 

102-11

Addressing the precautionary approach or principle

Regulatory frameworks and assurance
Sustainability governance – Contribute to a sustainable and circular society
Governance at Essity

 

102-12

External initiatives

Sustainability governance
Through partnerships, we are breaking barriers to well-being

 

102-13

Membership in associations

Awards and memberships

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

Objectives, targets and outcomes – Enable more people every day to enjoy a fuller life
Objectives, targets and outcomes – Contribute to a sustainable and circular society
Personal Care
Regulatory frameworks and assurance
Sustainability governance – Enable more people every day to enjoy a fuller life
Sustainability governance – Contribute to a sustainable and circular society
Sustainability governance – Enable our employees to realize their full potential, as part of one winning team

GOVERNANCE

 

102-18

Governance structure

Governance at Essity

 

102-19

The process for delegating authority for sustainability topics

Sustainability governance
Regulatory frameworks and assurance
Sustainability governance – Enable more people every day to enjoy a fuller life
Sustainability governance – Contribute to a sustainable and circular society
Sustainability governance – Enable our employees to realize their full potential, as part of one winning team
Corporate governance
Governance at Essity

 

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

Governance at Essity
Activities during the year

 

102-23

Position of the chair of the board of directors

Governance at Essity
Board of Directors and Auditors

 

102-24

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

Governance at Essity
Activities during the year

 

102-25

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

Governance at Essity

 

102-26

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

Corporate governance
Governance at Essity
Activities during the year
Board of Directors and Auditors

STAKEHOLDER ENGAGEMENT

 

102-40

List of stakeholder groups engaged

Materiality analysis

 

102-41

Collective bargaining agreements

H13. 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

F1. Group companies
F2. Jointly owned group companies with significant non-controlling interests
F3. Joint ventures and associated companies
F4. Joint operations
F5. Shares and participations
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

H1. General accounting principles

 

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

 

102-56

External assurance

H1. General accounting principles

Specific Standard Disclosures

GRI Standard

 

Description

Page

Comment/Omission

Topic in Essity’s materiality analysis

1)

GRI 103: Management Approach 2016

ECONOMIC

Indirect Economic Impacts
GRI 203: Indirect Economic Impacts 2016

103–1/2/31)

Disclosure on management approach (DMA)

Sustainability governance – Enable more people every day to enjoy a fuller life

 

Risk management

203-2

Significant indirect economic impacts

Objectives, targets and outcomes – Enable more people every day to enjoy a fuller life
Objectives, targets and outcomes – Contribute to a sustainable and circular society
Objectives, targets and outcomes – Enable our employees to realize their full potential, as part of one winning team
Sustainability governance – Enable more people every day to enjoy a fuller life
Sustainability governance – Contribute to a sustainable and circular society
Sustainability governance – Enable our employees to realize their full potential, as part of one winning team

 

Anti-corruption
GRI 205: Anti-corruption 2016

103–1/2/31)

DMA

Regulatory frameworks and assurance

 

Business ethics

Transparency

205-1

Operations assessed for risks related to corruption and the transparency-significant risks identified

H2. Code of conduct and work with anti-corruption

 

205-3

Actions taken in response to confirmed incidents of corruption

H2. Code of conduct and work with anti-corruption

 

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

103–1/2/31)

DMA

Regulatory frameworks and assurance

 

Business ethics

Transparency

206-1

Anti-trust and monopoly court cases

H2. Code of conduct and work with anti-corruption

 

ENVIRONMENT

Energy
GRI 302: Energy 2016

103–1/2/31)

DMA

Objectives, targets and outcomes – Contribute to a sustainable and circular society
Sustainability governance – Contribute to a sustainable and circular society

 

Climate change

Waste/circularity and plastics

302-1

Energy consumption within the organization

H9. Energy and emissions to air/Science-Based Targets

 

302-4

Reduction of energy consumption

H9. Energy and emissions to air/Science-Based Targets

 

Water
GRI 303: Water 2016

103–1/2/31)

DMA

Sustainability governance – Contribute to a sustainable and circular society

 

Water

303-1

Total water withdrawal by source

H10. Water

 

Emissions
GRI 305: Emissions 2016

103–1/2/31)

DMA

Sustainability governance – Contribute to a sustainable and circular society

 

Climate change

Water

Waste/circularity and plastics

Fiber sourcing

305-1

Direct greenhouse gas (GHG) emissions (Scope 1)

H9. Energy and emissions to air/Science-Based Targets

 

305-2

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

H9. Energy and emissions to air/Science-Based Targets

 

305-3

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

H7. Supply chain management

 

305-4

Greenhouse gas (GHG) emissions intensity

H9. Energy and emissions to air/Science-Based Targets

 

305-7

NOx, SOx, and other significant air emissions

H9. Energy and emissions to air/Science-Based Targets

 

Effluents and Waste
GRI 306: Effluents and Waste 2016

103–1/2/31)

DMA

Regulatory frameworks and assurance
Sustainability governance – Enable more people every day to enjoy a fuller life
Sustainability governance – Contribute to a sustainable and circular society

 

Water

Waste/circularity and plastics

306-1

Total water discharge by quality and destination

H10. Water

 

306-2

Total weight of waste by type and disposal method

H11. Waste

 

SOCIAL PERFORMANCE INDICATORS

Employment
GRI 401: Employment 2016

103–1/2/31)

DMA

Sustainability governance
Regulatory frameworks and assurance
Sustainability governance – Contribute to a sustainable and circular society
Sustainability governance – Enable our employees to realize their full potential, as part of one winning team

 

Human capital

401-1

New employee hires and employee turnover

H13. Employees

 

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

103–1/2/31)

DMA

Sustainability governance
Regulatory frameworks and assurance
Sustainability governance – Contribute to a sustainable and circular society
Sustainability governance – Enable our employees to realize their full potential, as part of one winning team

 

Human capital

402-1

Minimum notice periods regarding operational changes

H13. Employees

 

Health and safety
GRI 403: Occupational Health and Safety 2016

103–1/2/31)

DMA

Sustainability governance
Regulatory frameworks and assurance
H14. Health and safety

 

Health and safety

403-1

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

H13. Employees

 

403-2

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

H14. Health and safety

 

Training and Education
GRI 404: Training and Education 2016

103–1/2/31)

DMA

Sustainability governance
Regulatory frameworks and assurance
Sustainability governance – Contribute to a sustainable and circular society
Sustainability governance – Enable our employees to realize their full potential, as part of one winning team
H13. Employees

 

Human capital

404-3

Percentage of employees receiving regular performance and career development reviews

H13. Employees

 

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

103–1/2/31)

DMA

Sustainability governance
Regulatory frameworks and assurance
Sustainability governance – Contribute to a sustainable and circular society
Sustainability governance – Enable our employees to realize their full potential, as part of one winning team

 

Human capital

405-1

Composition of governance bodies and employee breakdown

Governance at Essity
Board of Directors and Auditors
C. Employees
H13. Employees

 

405-2

Ratio of basic salary and remuneration of women to men

H13. Employees

 

Non-discrimination
GRI 406: Non-discrimination 2016

103–1/2/31)

DMA

Sustainability governance
Regulatory frameworks and assurance
Sustainability governance – Contribute to a sustainable and circular society
Sustainability governance – Enable our employees to realize their full potential, as part of one winning team

 

Business ethics

Transparency

406-1

Actions taken in incidents of discrimination

H2. Code of conduct and work with anti-corruption

 

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

103–1/2/31)

DMA

Materiality analysis
Sustainability governance
Sustainability governance – Contribute to a sustainable and circular society
Sustainability governance – Enable our employees to realize their full potential, as part of one winning team

 

Business ethics

Transparency

407-1

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

 

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

Child Labor
GRI 408: Child Labor 2016

103–1/2/31)

DMA

Sustainability governance
Regulatory frameworks and assurance

 

Business ethics

Transparency

408-1

Measures taken to eliminate child labor in risk areas

H2. Code of conduct and work with anti-corruption

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

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

103–1/2/31)

DMA

Sustainability governance
Regulatory frameworks and assurance

 

Business ethics

Transparency

409-1

Measures taken to eliminate forced or compulsory labor in risk areas

H2. Code of conduct and work with anti-corruption

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

Human rights
GRI 412: Human Rights Assessment 2016

103–1/2/31)

DMA

Sustainability governance
Regulatory frameworks and assurance

 

Human rights

Business ethics

Transparency

412-2

Employee training on human rights

H2. Code of conduct and work with anti-corruption

Work in the area of human rights takes many different forms via training sessions, for example, through the Code of Conduct.

Supplier Social Assessment
GRI 414: Supplier Social Assessment 2016

103–1/2/31)

DMA

Sustainability governance
Regulatory frameworks and assurance
Sustainability governance – Contribute to a sustainable and circular society
Sustainability governance – Enable our employees to realize their full potential, as part of one winning team

 

Human rights

Business ethics

Transparency

414-2

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

H7. Supply chain management

 

Marketing and Labelling
GRI 417: Marketing and Labeling 2016

103–1/2/31)

DMA

Focus on customers and consumers

 

Customer and consumer satis­faction

Safe products

417-1

Product information required by procedures

Sustainability governance – Enable more people every day to enjoy a fuller life