Page 51 - SAGT Sustainability Report 2023-2024
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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 achieveâ€.
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;