Guideline Comparison Chart

The Prima Meat Packers Group refers to and reports on its sustainability initiatives on the basis of the GRI Standards and SASB Standards.
This comparison table indicates where each disclosure item appears.

The GRI Universal Standards

The GRI Topic Standards

The GRI Universal Standards

GRI 2:General Disclosures 2021

Indicator Location
1. The organization and its reporting practices
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  
2-5 External assurance
2. Activities and workers
2-6 Activities, value chain and other business relationships
2-7 Employees
2-8 Workers who are not employees  
3. Governance
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  
2-15 Conflicts of interest
2-16 Communication of critical concerns  
2-17 Collective knowledge of the highest governance body
2-18 Evaluation of the performance of the highest governance body  
2-19 Remuneration policies
2-20 Process to determine remuneration
2-21 Annual total compensation ratio  
4. Strategy, policies and practices
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 Compliance with laws and regulations  
2-28 Membership associations  
5. Stakeholder engagement
2-29 Approach to stakeholder engagement
2-30 Collective bargaining agreements

GRI 3: Material Topics 2021

Indicator Location
1. The organization and its reporting practices
3-1 Process to determine material topics
3-2 List of material topics
3-3 Management of material topics

Topic-specific Standards

200:Economic

Indicator Location
201: Economic Performance 2016
201-1 Direct economic value generated and distributed
201-2 Financial implications and other risks and opportunities due to climate change
201-3 Defined benefit plan obligations and other retirement plans
201-4 Financial assistance received from government  
202: Market Presence 2016
202-1 Ratios of standard entry level wage by gender compared to local minimum wage  
202-2 Proportion of senior management hired from the local community  
203: Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported  
203-2 Significant indirect economic impacts  
204: Procurement Practices 2016
204-1 Proportion of spending on local suppliers  
205: Anti-corruption 2016
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  
206: Anti-competitive Behavior 2016
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices  
207: Tax 2019
207-1 Approach to tax  
207-2 Tax governance, control, and risk management
207-3 Stakeholder engagement and management of concerns related to tax  
207-4 Country-by-country reporting  

300:Environmental

Indicator Location
301: Materials 2016
301-1 Materials used by weight or volume  
301-2 Recycled input materials used  
301-3 Reclaimed products and their packaging materials  
302:Energy 2016
302-1 Energy consumption within the organization
302-2 Energy consumption outside of the organization  
302-3 Energy intensity
302-4 Reduction of energy consumption  
302-5 Reductions in energy requirements of products and services  
303:Water and Effluents 2018
303-1 Interactions with water as a shared resource  
303-2 Management of water discharge-related impacts  
303-3 Water withdrawal
303-4 Water discharge  
303-5 Water consumption
304:Biodiversity 2016
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas  
304-2 Significant impacts of activities, products and services on biodiversity  
304-3 Habitats protected or restored  
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations  
305:Emissions 2016
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
305-6 Emissions of ozone-depleting substances (ODS)  
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions  
306:Waste 2020
306-1 Waste generation and significant waste-related impacts  
306-2 Management of significant waste-related impacts  
306-3 Waste generated
306-4 Waste diverted from disposal  
306-5 Waste directed to disposal  
308:Supplier Environmental Assessment 2016
308-1 New suppliers that were screened using environmental criteria  
308-2 Negative environmental impacts in the supply chain and actions taken  

400:Social

Indicator Location
401:Employment 2016
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  
401-3 Parental leave
402: Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes  
403:Occupational Health and Safety 2018
403-1 Occupational health and safety management system  
403-2 Hazard identification, risk assessment, and incident investigation
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
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships  
403-8 Workers covered by an occupational health and safety management system  
403-9 Work-related injuries  
403-10 Work-related ill health  
404:Training and Education 2016
404-1 Average hours of training per year per employee
404-2 Programs for upgrading employee skills and transition assistance programs
404-3 Percentage of employees receiving regular performance and career development reviews
405:Diversity and Equal Opportunity 2016
405-1 Diversity of governance bodies and employees
405-2 Ratio of basic salary and remuneration of women to men
406:Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken  
407:Freedom of Association and Collective Bargaining 2016
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk  
408:Child Labor 2016
408-1 Operations and suppliers at significant risk for incidents of child labor  
409:Forced or Compulsory Labor 2016
409-1 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor  
410:Security Practices 2016
410-1 Security personnel trained in human rights policies or procedures  
411: Rights of Indigenous Peoples 2016
411-1 Incidents of violations involving rights of indigenous peoples  
413:Local Communities 2016
413-1 Operations with local community engagement, impact assessments, and development programs  
413-2 Operations with significant actual and potential negative impacts on local communities  
414:Supplier Social Assessment 2016
414-1 New suppliers that were screened using social criteria  
414-2 Negative social impacts in the supply chain and actions taken  
415: Public Policy 2016
415-1 Political contributions  
416:Customer Health and Safety 2016
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  
417:Marketing and Labeling 2016
417-1 Requirements for product and service information and labeling
417-2 Incidents of non-compliance concerning product and service information and labeling  
417-3 Incidents of non-compliance concerning marketing communications  
418:Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data  

FB-MP_Meat, Poultry & Dairy

TOPIC METRIC CODE LOCATION
SUSTAINABILITY DISCLOSURE TOPICS & METRICS
Greenhouse Gas Emissions Gross global Scope 1 emissions FB-MP-110a.1
Discussion of long- and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets FB-MP-110a.2  
Energy Management (1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewable FB-MP-130a.1
Water Management (1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stress FB-MP-140a.1
Description of water management risks and discussion of strategies and practices to mitigate those risks FB-MP-140a.2  
Number of incidents of non-compliance associated with water quality permits, standards and regulations FB-MP-140a.3  
Land Use & Ecological Impacts Amount of animal litter and manure generated, percentage managed according to a nutrient management plan FB-MP-160a.1  
Percentage of pasture and grazing land managed to Natural Resources Conservation Service (NRCS) conservation plan criteria FB-MP-160a.2  
Animal protein production from confined animal feeding operations FB-MP-160a.3  
Food Safety Global Food Safety Initiative (GFSI) audit (1) non-conformance rates and (2) associated corrective action rates for (a) major and (b) minor non-conformances FB-MP-250a.1  
Percentage of supplier facilities certified to a Global Food Safety Initiative (GFSI) food safety certification programme FB-MP-250a.2  
(1) Number of recalls issued and (2) total weight of products recalled*1 FB-MP-250a.3  
Discussion of markets that ban imports of the entity’s products FB-MP-250a.4  
Antibiotic Use in Animal Production Percentage of animal production that received (1) medically important antibiotics and (2) not medically important antibiotics, by animal type FB-MP-260a.1  
Workforce Health & Safety (1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employees FB-MP-320a.1  
Description of efforts to assess, monitor, and mitigate acute and chronic respiratory health conditions FB-MP-320a.2
Animal Care & Welfare Percentage of pork produced without the use of gestation crates FB-MP-410a.1
Percentage of cage-free shell egg sales FB-MP-410a.2  
Percentage of production certified to a third-party animal welfare standard FB-MP-410a.3  
Environmental & Social Impacts of Animal Supply Chain Percentage of livestock from suppliers implementing the Natural Resources Conservation Service (NRCS) conservation plan criteria or the equivalent FB-MP-430a.1  
Percentage of supplier and contract production facilities verified to meet animal welfare standards FB-MP-430a.2  
Animal & Feed Sourcing Percentage of animal feed sourced from regions with High or Extremely High Baseline Water Stress FB-MP-440a.1  
Percentage of contracts with producers located in regions with High or Extremely High Baseline Water Stress FB-MP-440a.2  
Discussion of strategy to manage opportunities and risks to feed sourcing and livestock supply presented by climate change FB-MP-440a.3
ACTIVITY METRIC
- Number of processing and manufacturing facilities FB-MP-000.A
- Animal protein production, by category; percentage outsourced*2 FB-MP-000.B  
  1. *1The disclosure shall include a description of notable recalls, such as those that affected a significant amount of product or those related to serious illnesses or fatalities.
  2. *2Categories of animal protein production may be based on animal (for example, chicken, pork or beef) or product type (for example, milk or shell eggs). Units of measure shall be appropriate to the animal or product category (for example, metric tonnes, number/head or litres).

FB-PF_Processed Foods

TOPIC METRIC CODE LOCATION
SUSTAINABILITY DISCLOSURE TOPICS & METRICS
Energy Management (1) Total energy consumed, (2) percentage grid electricity and (3) percentage renewable FB-PF-130a.1
Water Management (1) Total water withdrawn, (2) total water consumed; percentage of each in regions with High or Extremely High Baseline Water Stress FB-PF-140a.1
Number of incidents of non-compliance associated with water quality permits standards and regulations FB-PF-140a.2  
Description of water management risks and discussion of strategies and practices to mitigate those risks FB-PF-140a.3  
Food Safety Global Food Safety Initiative (GFSI) audit (1) non-conformance rates and (2) associated corrective action rates for (a) major and (b) minor non-conformances FB-PF-250a.1  
Percentage of ingredients sourced from Tier 1 supplier facilities certified to a Global Food Safety Initiative (GFSI) recognised food safety certification programme FB-PF-250a.2  
(1) Total number of notices of food safety violation received, (2) percentage corrected FB-PF-250a.3  
(1) Number of recalls issued and (2) total amount of food product recalled*1 FB-PF-250a.4  
Health & Nutrition Revenue from products labelled or marketed to promote health and nutrition attributes FB-PF-260a.1  
Discussion of the process to identify and manage products and ingredients related to nutritional and health concerns among consumers FB-PF-260a.2
Product Labelling & Marketing Percentage of advertising impressions (1) made on children and (2) made on children promoting products that meet dietary guidelines*2 FB-PF-270a.1  
Revenue from products labelled as (1) containing genetically modified organisms (GMOs) and (2) non-GMO FB-PF-270a.2  
Number of incidents of non-compliance with industry or regulatory labelling or marketing codes FB-PF-270a.3  
Total amount of monetary losses as a result of legal proceedings associated with labelling or marketing practices*3 FB-PF-270a.4  
Packaging Lifecycle Management (1) Total weight of packaging, (2) percentage made from recycled or renewable materials, and (3) percentage that is recyclable, reusable, or compostable FB-PF-410a.1  
Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle FB-PF-410a.2  
Environmental & Social Impacts of Ingredient Supply Chain Percentage of food ingredients sourced that are certified to third-party environmental or social standards, and percentages by standard FB-PF-430a.1  
Suppliers’ social and environmental responsibility audit (1) non-conformance rate and (2) associated corrective action rate for (a) major and (b) minor nonconformances FB-PF-430a.2  
Ingredient Sourcing Percentage of food ingredients sourced from regions with High or Extremely High Baseline Water Stress FB-PF-440a.1  
List of priority food ingredients and discussion of sourcing risks related to environmental and social considerations FB-PF-440a.2  
ACTIVITY METRIC
- Weight of products sold FB-PF-000.A  
- Number of production facilities FB-PF-000.B
  1. *1 The disclosure shall include a description of notable recalls, such as those that affected a significant amount of product or those related to serious illnesses or fatalities.
  2. *2The disclosure shall include the applicable dietary guidelines and the method used to estimate advertising impressions.
  3. *3The entity shall briefly describe the nature, context and any corrective actions taken because of monetary losses.