Page 51 - SAGT Sustainability Report 2023-2024
P. 51

SUSTAINABILITY REPORT 2020/21  49

•	 Review of the processes for generating,       •	 GRI 405: Diversity and Equal Opportunity      understand “how the work they undertake
   gathering and managing the specified             2016 – 405-1;                                 are interconnected with work undertaken
   performance data related to identified                                                         by rest of the workforce of in SAGT and
   material topics and, for a sample, checking   •	 GRI 406: Non-discrimination 2016 – 406-1;     help in achieving the goals which SAGT as a
   the data consolidation in context to the                                                       organization wants to achieve”.
   Principle of Completeness as per DNV          •	 GRI 407: Freedom of Association and
   VeriSustain;                                     Collective Bargaining 2016 – 407-1;           Nothing has come to our attention to
                                                                                                  suggest that the Report does not meet the
•	 An independent assessment of SAGT’s           •	 GRI 409: Forced or Compulsory Labour 2016     requirements related to the Principle of
   reporting against the GRI Standards and          – 409-1;                                      Inclusivity.
   the reporting requirements for the GRI
   Standards: Core option of reporting.          •	 GRI 416: Customer Health and Safety 2016 -    Materiality
                                                    416-2;
OPINION                                                                                           The process of determining the issues that
                                                 •	 GRI 418: Customer Privacy 2016 – 418-1;       are most relevant to an organization and its
On the basis of the verification undertaken,                                                      stakeholders.
nothing has come to our attention to suggest     •	 GRI 419: Socioeconomic Compliance 2016 –
that the Report does not properly adherence         419-1.                                        The Report brings out the outcome of
to the GRI Standards: Core option of reporting,                                                   materiality determination process which
including GRI 102: General Disclosures 2016,     OBSERVATIONS                                     has been refined during the reporting year
GRI 103: Management Approach 2016 and                                                             considering GRI’s principle of materiality
disclosures related to the following GRI         Without affecting our assurance opinion,         (as described in GRI 101: Foundation 2016)
Standards which have been chosen by SAGT         we also provide the following observations       and AccountAbility’s five-part materiality
to bring out its performance against the         evaluating the Report’s adherence to the         assessment process. Key material topics
identified material topics:                      Reporting Principles of the GRI Standards and    related to sustainable development have been
                                                 principles of AA1000AS:                          disseminated across all internal stakeholders
•	 GRI 205: Anti-corruption 2016 – 205-1;                                                         along with selected performance indicators to
                                                 Inclusivity                                      monitor performance trends.
•	 GRI 301: Materials 2016 – 301-1;
                                                 The participation of stakeholders in developing  Nothing has come to our attention to
•	 GRI 302: Energy 2016 – 302-1;                 and achieving an accountable and strategic       suggest that the Report does not meet the
                                                 response to Sustainability.                      requirements related to the Principle of
•	 GRI 303: Water and Effluents 2018 – 303-1,                                                     Materiality.
   303-2, 303-3, 303-4, 303-5;                   The Report brings out the processes of
                                                 stakeholder engagement used to identify its      Responsiveness
•	 GRI 305: Emissions 2016 – 305-1, 305-2;       various stakeholders, which include customers,
                                                 suppliers, employees, shareholders, trade        The extent to which an organization responds
•	 GRI 306: Waste 2020 – 306-1, 306-2, 306-3;    unions, government, statutory bodies, industry   to stakeholder issues.
                                                 peers, local community, global regulators,
•	 GRI 307: Environmental Compliance 2016 –      media, and NGOs and financial institutions.      The Report brings out responses to
   307-1;                                        The frequencies of engagement with each          key material topics as qualitative and
                                                 stakeholder group are defined, and the key       quantitative disclosures based on selected
•	 GRI 308: Supplier Environmental               concerns arising out of the engagement           GRI topic-specific standards in line with
   Assessment 2016 – 308-1;                      processes during the reporting period are        the requirements of GRI Standards: Core
                                                 brought out in the Report. As part of the        option of reporting, including description of
•	 GRI 401: Employment 2016 – 401-1;             reporting process during the year, SAGT          the sustainability Management Framework,
                                                 also carried out an internal stakeholder         policies, initiatives and management approach
•	 GRI 403: Occupational Health and Safety       engagement with its employees through
   2018 – 403-1, 403-2, 403-3, 403-4, 403-5,     an online platform to identify key issues
   403-6, 403-7, 403-9;                          and connected with employees to further

•	 GRI 404: Training and Education 2016 –
   404-1;
   46   47   48   49   50   51   52   53   54   55   56