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Recognition & Standards

GRI Index

Hegelmann has reported the information cited in this GRI content index for the period 1st January 2024 – 31st December 2024 with reference to the GRI Standards.

GRI 2: General Disclosures 2021

GRI StandardDisclosurePages
2-1
Organizational details
2-2
Entities included in the organization’s sustainability reporting
2-3
Reporting period, frequency and contact point
2-4
Restatements of information
2-6
Activities, value chain and other business relationships
2-7
Employees
2-9
Governance structure and composition
2-10
Nomination and selection of the highest governance body
2-11
Chair of the highest governance body
2-12
Role of the highest governance body in overseeing the management of impacts
2-13
Delegation of responsibility for managing impacts
2-14
Role of the highest governance body in sustainability reporting
2-21
Annual total compensation ratio
2-22
Statement on sustainable development strategy
2-23
Policy commitments
2-24
Embedding policy commitments
2-25
Processes to remediate negative impacts
2-26
Mechanisms for seeking advice and raising concerns
2-27
Mechanisms for seeking advice and raising concerns

GRI 3: Material Topics 2021

GRI StandardDisclosurePages
3-1
Process to determine material topics
3-2
List of material topics
3-3
Management of material topics

GRI 102: General Disclosures 2016

GRI StandardDisclosurePages
102-2
Activities, brands, products, and services
102-3
Location of headquarters
102-4
Location of operations
102-6
Markets served
102-7
Scale of the organization
102-8
Information on employees and other workers
102-9
Supply chain
102-12
External initiatives
102-15
Key impacts, risks, and opportunities
102-16
Values, principles, standards, and norms of behavior
102-18
Governance structure
102-20
Executive-level responsibility for economic, environmental, and social topics
102-22
Composition of the highest governance body and its committees
102-24
Nominating and selecting the highest governance body
102-40
List of stakeholder groups
102-41
Collective bargaining agreements
102-41
Collective bargaining agreements
102-42
Identifying and selecting stakeholders
102-43
Approach to stakeholder engagement
102-45
Entities included in the consolidated financial statements
102-55
GRI content index

GRI 103: Management Approach 2016

GRI StandardDisclosurePages
103-1
Explanation of the material topic and its Boundary
103-2
The management approach and its components
103-3
Evaluation of the management approach

GRI 201: Economic Performance 2016

GRI StandardDisclosurePages
201-2
Financial implications and other risks and opportunities due to climate change

GRI 202: Market Presence 2016

GRI StandardDisclosurePages
202-1
Ratios of standard entry level wage by gender compared to local minimum wage

GRI 203: Indirect Economic Impacts 2016

GRI StandardDisclosurePages
203-1
Ratios of standard entry level wage by gender compared to local minimum wage
203-2
Proportion of senior management hired from the local community

GRI 204: Procurement Practices 2016

GRI StandardDisclosurePages
204-1
Proportion of spending on local suppliers

GRI 205: Anti-corruption 2016

GRI StandardDisclosurePages
205-1
Operations assessed for risks related to corruption
205-2
Communication and training about anti-corruption policies and procedures
205-3
Confirmed incidents of corruption and actions taken

GRI 207: Tax 2019

GRI StandardDisclosurePages
207-2
Tax governance, control, and risk management

GRI 301: Material 2016

GRI StandardDisclosurePages
301-1
Materials used by weight or volume
301-2
Recycled input materials used
301-3
Reclaimed products and their packaging materials

GRI 302: Energy 2016

GRI StandardDisclosurePages
302-1
Energy consumption within the organisation
302-3
Energy intensity
302-4
Reduction of energy consumption
302-5
Reductions in energy requirements of products and services

GRI 304: Biodiversity 2016

GRI StandardDisclosurePages
304-1
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

GRI 305: Emissions 2016

GRI StandardDisclosurePages
305-1
Direct (Scope 1) GHG emissions
305-2
Energy indirect (Scope 2) GHG emissions
305-3
Other indirect (Scope 3) GHG emissions
305-4
GHG emissions intensity
305-5
Reduction of GHG emissions

GRI 306: Waste 2020

GRI StandardDisclosurePages
306-1
Waste generation and significant waste-related impacts
306-2
Management of significant waste-related impacts
306-3
Waste generated

GRI 307: Environmental compliance 2016

GRI StandardDisclosurePages
307-1
Non-compliance with environmental laws and regulations

GRI 308: Supplier Environmental Assessment 2016

GRI StandardDisclosurePages
308-1
New suppliers that were screened using environmental criteria
308-2
Negative environmental impacts in the supply chain and actions taken

GRI 401: Employment 2016

GRI StandardDisclosurePages
401-1
New employee hires and employee turnover
401-2
Benefits provided to full-time employees that are not provided to temporary or part-time employees

GRI 403: Occupational Health and Safety 2018

GRI StandardDisclosurePages
403-1
Occupational health and safety management system
403-3
Occupational health services
403-4
Worker participation, consultation, and communication on occupational health and safety
403-5
Worker training on occupational health and safety
403-6
Promotion of worker health
403-9
Work-related injuries
403-10
Work-related ill health

GRI 404: Training and Education 2016

GRI StandardDisclosurePages
404-1
Average hours of training per year per employee
404-2
Programs for upgrading employee skills and transition assistance programs

GRI 405: Diversity and Equal Opportunity 2016

GRI StandardDisclosurePages
405-1
Diversity of governance bodies and employees
405-2
Ratio of basic salary and remuneration of women to men

GRI 406: Non-Discrimination 2016

GRI StandardDisclosurePages
406-1
Incidents of discrimination and corrective actions taken

GRI 407: Freedom of Association and Collective Bargaining 2016

GRI StandardDisclosurePages
407-1
Incidents of discrimination and corrective actions taken

GRI 408: Child Labor 2016

GRI StandardDisclosurePages
408-1
Operations and suppliers at significant risk for incidents of child labor

GRI 409: Forced or Compulsory Labor

GRI StandardDisclosurePages
409-1
Operations and suppliers at significant risk for incidents of forced or compulsory labor

GRI 410: Security Practices 2016

GRI StandardDisclosurePages
410-1
Security personnel trained in human rights policies or procedures

GRI 411: Rights of Indigenous Peoples 2016

GRI StandardDisclosurePages
411-1
Incidents of violations involving rights of indigenous peoples

GRI 412: Human Rights Assessment 2016

GRI StandardDisclosurePages
412-1
Operations that have been subject to human rights reviews or impact assessments
412-2
Employee training on human rights policies or procedures

GRI 413: Local Communities 2016

GRI StandardDisclosurePages
413-1
New suppliers that were screened using social criteria

GRI 414: Supplier Social Assessment 2016

GRI StandardDisclosurePages
414-1
New suppliers that were screened using social criteria
414-2
Negative social impacts in the supply chain and actions taken

GRI 416: Customer Health and Safety 2016

GRI StandardDisclosurePages
416-1
Assessment of the health and safety impacts of product and service categories
416-2
Incidents of non-compliance concerning the health and safety impacts of products and services

GRI 417: Marketing and Labeling 2016

GRI StandardDisclosurePages
417-1
Requirements for product and service information and labeling
417-2
Incidents of non-compliance concerning product and service information and labeling

GRI 418: Customer Privacy 2016

GRI StandardDisclosurePages
418-1
Substantiated complaints concerning breaches of customer privacy and losses of customer data