LA5. Practices on recording notification of and LA14. Evidence of substantial with occupational accidents and diseases, and how the ILO Guidelines for ILO Health they relate to the Code of Practice on Management Systems. and absentee rates
Recording Notification of Occupational Accidents and Diseases. LA6. Description and safety
of formal joint health LA15. Description of formal committees comprising with trade unions or other
compliance Occupational
agreements bona fide
management and worker representatives proportion of such workforce covered by committees. and employee representatives covering health any and safety at work and proportion of the workforce covered by any such agreements.
LA7. Standard injury, lost day, and
and number of work-related fatalities (including subcontracted workers).
LA8. Description of policies (for the workplace and HIV/AIDS.
LA10. Description of equal opportunity policies or programs, as well as monitoring systems to ensure compliance and results of or programs monitoring. beyond) on Equal opportunity policies may Training and Education
LA9. Average hours of training per year per employee by category of employee. ., senior
management, middle management, professional, technical, administrative, production, and maintenance).
Diversity and Opportunity
address workplace harassment and affirmative action relative to historical patterns of discrimination. LA11. Composition of senior management and corporate governance bodies (including the board of directors), including female/male ratio and other indicators of diversity as culturally appropriate. b. Human Rights Core Indicators
Strategy and Management
Additional Indicators
LA16. Description of programs to support the
continued employability of employees and to manage career endings.
LA17. Specific policies and programs for skills management or for lifelong learning.
HR1. Description of policies, guidelines, corporate structure, and procedures to deal with all aspects of human rights relevant to operations, including monitoring mechanisms and results. State how policies relate to existing international standards such as the Universal Declaration and the Fundamental Human Rights Conventions of the ILO. HR8. Employee training on policies and
HR2. Evidence of consideration rights impacts of humanpractices and concerning all aspects of human to
as part of investment procurement decisions,
rights Include including selection of suppliers/contractors. employees and
HR3. Description of policies procedures to
duration. human evaluate and address rights performance within the supply chain
and contractors, including monitoring systems and results of monitoring.
” Human rights performance ” refers to the aspects
of human rights identified as reporting aspects in the GRI performance indicators.
Non-discrimination
HR4. Description of global policy and procedures/programs preventing all forms
of discrimination in operations, including monitoring systems and results of monitoring.
Freedom of Association and Collective Bargaining
HR5. Description of freedom of association policy and extent to which this policy is universally applied independent of local laws, as well as description of procedures/programs to address this issue. Child Labor
HR6. Description of policy excluding child labor as defined by the ILO Convention 138 and extent to which this policy is visibly stated and applied, as well as description of procedures/programs to address this issue, including monitoring systems and results of monitoring.
relevant operations. number of and type of training, average training trained,
Forced and Compulsory Labor
HR7. Description of policy to prevent forced and compulsory labor and extent to which this policy is visibly stated and applied as well as description of procedures/programs to address this issue, including monitoring systems and results of monitoring. Disciplinary Practices
HR9. Description of appeal practices, including, but not limited to, human rights issues. Describe the representation and appeals process.
HR10. Description of non-retaliation policy and effective, confidential employee grievance system (including, but not limited to, its impact on human rights).
HR12. Description of policies, guidelines, and procedures to address the needs of indigenous
Security Practices
HR11. Human rights training personnel. Include type number of persons trained, training duration.
Indigenous Rights
for security of training, and
average
people. This includes indigenous people in the
workforce and in communities where the Organization currently operates or intends to operate. HR13. Description of jointly managed community grievance mechanisms/authority.
HR14. Share of operating revenues from the area of operations that are redistributed to local communities.
b. Society
Additional Indicators
Core Indicators
Community
SO1. Description of policies to manageSO4. Awards received relevant to social,
impacts on communities in areas affected ethical, and environmental performance. by activities, as well as description of procedures / programs to address this issue, including monitoring systems and results of monitoring. Include explanation of procedures for identifying and engaging in dialogue with community stakeholders.
Bribery and Corruption
SO2. Description of the policy, procedures/management systems, and compliance mechanisms for Organizations and employees addressing bribery and corruption. Include a description of how the Organization meets the requirements of the OECD Convention on Combating Bribery. Political Contributions SO3.
Description of
procedures/management systems, compliance mechanisms for political lobbying and contributions. Competition and Pricing
policy, SO5. Amount of money paid and parties and institutions managing function is to fund political their candidates.
to political whose prime parties or
SO6. Court decisions pertaining to anti-trust regulations.
regarding cases and
monopoly
SO7. Description of policy, procedures/management systems, and compliance mechanisms for
preventing anticompetitive behavior.
d. Product Responsibility Core Indicators
Customer Health and Safety PR1. Description of Additional Indicators policy for preserving customer health and safety
during use products and services, and extent to PR4. Number and type of instances of non- of which this policy is visibly stated and applied, as well compliance with regulations concerning customer
health and safety, including the penalties and fines as description procedures/programs to address this
assessed for these of breaches. issue,
PR5. Number of complaints upheld by regulatory or similar official bodies to oversee or regulate the health and safety of products and services.
including monitoring systems and results of
monitoring. Explain rationale for any use of multiple
standards in marketing products.
and sales of PR6. Voluntary code compliance, product
labels or awards with respect to social and/or environmental responsibility that the reporter is qualified to use or has received.
Include explanation of the process and criteria involved.
PR7. Number and type of instances of non-
Products and Services
compliance with regulations concerning product information and labeling, including any penalties or fines assessed
PR2. Description
procedures/management compliance mechanisms information and labeling.
of systems, policy, for these breaches.
related to and PR8. Description of policy,
product procedures/management systems, and
compliance mechanisms related to customer
satisfaction, including results of surveys
measuring Identify policy.
customer geographic areas
satisfaction. covered by
Advertising
PR9. Description
procedures/management compliance mechanisms standards and voluntary advertising. Identify covered by policy.
of policies, systems, and for adherence to
codes related to geographic areas
PR10. Number and types of breaches of advertising and marketing regulations.
Respect for Privacy
PR3. Description of policy, and
PR11. Number of substantiated complaints consumer procedures/management systems, regarding breaches of consumer privacy. areas
compliance mechanisms for privacy. covered by policy. Identify geographic
b. Most of the emphasis seems to be on environmental disclosures, as this
is the area requiring the most extensive amount of disclosure. c. One issue in deciding whether an item of disclosure would be would be
relatively easy or difficult to make is whether t he company' s information system already collects the data. Most of the items on the GRI list are probably in the company
' s information system, but perhaps
not its accounting information system. For example, the environmentai in dicators are likely to be known by the en vir onmen tai engin eers. Many of the social in dicators are likely to be known by the huma n resources group. Other items are probably in the accounting information system, but may not be something that the accounting group
国际会计第七版课后答案作者：弗雷德里克
