GRI 3-2 List of material topics
Bracell’s materiality matrix lists the social and environmental topics deemed most important by key stakeholders. All disclosures have been assured by an external and independent third party with no conflicts of interest, as confirmed by the Sustainability Report Assurance Letter, GHG Inventory Assurance Statement, and Statement on Scope of Assurance of Bracell’s One-to-One Commitment.
| Scope | GRI disclosure² | SASB disclosure³ | SDG4 | UNGC5 |
BRACELL 20306 |
Cimate Action: climate positive operations supporting a low-carbon economy |
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| Material topic¹ | Climate change: planning, policies and initiatives to mitigate emissions, establish low-carbon production capabilities and adapt to a warming planet. | |||
| Report scope | GRI 3-3 201-2
305-1 305-2 305-3 305-4 305-5 |
RR-PP-110a.1, RR-PP-110a.2 | 7 and 13 | · Principle 7: Businesses should support a precautionary approach to environmental challenges. |
| · Principle 8: undertake initiatives to promote greater environmental responsibility; | ||||
| · Principle 9: Businesses should encourage the development and diffusion of environmentally friendly technologies. | ||||
| Material topic | Energy efficiency: efficient energy consumption from clean (renewable) sources. | |||
| Report scope | GRI 3-3 302-1
302-2 302-3 302-4 302-5 |
RR-PP-130a.1 | 7 and 13 | · Principle 7: Businesses should support a precautionary approach to environmental challenges. |
| · Principle 8: undertake initiatives to promote greater environmental responsibility; | ||||
| · Principle 9: Businesses should encourage the development and diffusion of environmentally friendly technologies. | ||||
BRACELL 2030 |
Sustainable Landscapes and Biodiversity: build regenerative systems that benefit nature, biodiversity and ecosystem services |
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| Tema material | Biodiversity: Strategies, policies, and programs to preserve forests, including the diverse fauna and flora species they harbor, and to prevent deforestation. | |||
| Report scope | GRI 3-3 304-1
304-2 304-3 304-4 101 102 103 104 |
6, 13 and 15 | · Principle 8: undertake initiatives to promote greater environmental responsibility; | |
BRACELL 2030 |
Promoting Sustainable Growth: expand our business through increased efficiency, circularity and responsible production |
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| Material topic | Water and effluents: strategies, policies and programs to preserve water and watersheds, reduce water consumption, increase reuse, avoid water-related conflicts, impacts on water availability and/or shortages (whether in our forestry or mill operations), and manage wastewater. | |||
| Report scope | GRI 3-3 303-1
303-2 303-3 303-4 303-5 |
RR-PP-140a.1, RR-PP-140a.2 | 7, 8, 12 and 13 | · Principle 7: businesses should support a precautionary approach to environmental challenges; |
| · Principle 8: undertake initiatives to promote greater environmental responsibility; | ||||
| Material topic | Waste management: circular aluminum, reducing waste generation and minimizing landfilling. | |||
| Report scope | GRI 3-3
306-1 306-2 306-3 306-4 306-5 |
7, 8, 12 and 13 | · Principle 7: businesses should support a precautionary approach to environmental challenges; | |
| · Principle 8: undertake initiatives to promote greater environmental responsibility; | ||||
| Material topic | Supplier social and environmental assessment: screening suppliers against social and environmental criteria (environmental compliance, respect for and protection of human rights, labor rights, and children and adolescent rights, and combating slave, forced and child labor). | |||
| Report scope | GRI 3-3
2-8 204-1 308-1 308-2 408-1 409-1 414-1 414-2 |
RR-PP-430a.1 | 2, 4, 5 and 8 | · Principle 1: businesses should support and respect the protection of internationally proclaimed human rights; and |
| · Principle 2: make sure that they are not complicit in human rights abuses. | ||||
| · Principle 4: the elimination of all forms of forced and compulsory labor; | ||||
| · Principle 5: the effective abolition of child labor; | ||||
| · Principle 7: Businesses should support a precautionary approach to environmental challenges; | ||||
| · Principle 8: undertake initiatives to promote greater environmental responsibility; | ||||
BRACELL 2030 |
Empowering Lives: provide capacity building to our people and communities through transformational initiatives |
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| Material topic | Human rights in the value chain: monitoring and managing human rights compliance in Bracell’s operations. In people management, fostering an environment that supports diversity, inclusion and a sense of belonging for different identities and individual choices, and ensuring employee well-being, health and safety. | |||
| Report scope | GRI 3-3
403-1 403-2 403-3 403-4 403-5 403-6 403-7 403-8 403-9 403-10 405-1 |
1, 2, 4, 5, 8 and 10 |
· Principle 3: businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining;
· Principle 4: the elimination of all forms of forced and compulsory labor;
· Principle 5: the effective abolition of child labor;
· Principle 6: the elimination of discrimination in respect of employment and occupation
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| Material topic | Community engagement: identifying and managing community needs, and building and maintaining close and transparent relationships with stakeholders. | |||
| Report scope | GRI 3-3
203-1 203-2 411-1 413-1 413-2 |
1, 2, 4, 5, 8 and 10 | · Principle 1: businesses should support and respect the protection of internationally proclaimed human rights; and | |
| Material topic | Valuing our human capital: initiatives and programs to develop and recognize our human capital (employees). | |||
| Report scope | GRI 3-3
2-7 404-1 404-2 404-3 |
1, 2, 4, 5, 8 and 10 | · Principle 6: the elimination of discrimination in respect of employment and occupation. | |
Governance and Risk Management |
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| Material topic¹ | Compliance, ethical conduct, integrity and transparency: implement good practices consistent with Company policies, applicable laws and regulations and industry standards, and ensure compliance by upholding ethics, integrity and transparency. | |||
| Report scope | 2-27
205-1 205-2 205-3 206-1 |
· Principle 8: undertake initiatives to promote greater environmental responsibility;
· Principle 10: businesses should work against corruption in all its forms, including extortion and bribery. |
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| ¹ In early 2022, Bracell conducted an exercise to update its materiality matrix – learn more under disclosure GRI 3-1. Bracell’s material topics have been mapped to the relevant Bracell 2030 pillars based on their contribution to Climate, Biodiversity, Human Rights and Sustainable Development. | ||||
| ² Bracell-reported GRI disclosure linked to the relevant material topics. | ||||
| ³ Bracell-reported SASB disclosures. | ||||
| 4 SDGs affected by Bracell’s material topics and Bracell 2030 targets. | ||||
| 5 Global Compact Principle related to the material topic. | ||||
GRI disclosure for each material topic
Bracell’s reporting on social and environmental performance is based on requirements of the GRI Sector Standard for Agriculture, Aquaculture, and Fishing GRI 13. See below a description of the disclosures under this standard and their corresponding Bracell material topics. GRI 1
Material topic |
Sector Standard Disclosure |
GRI Disclosure |
| Topic 13.1 – Emissions | This topic addresses emissions into the air, including greenhouse gas (GHG), ozone-depleting substances (ODS), nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions regarded as pollutants. Emissions can have negative impacts on air quality, ecosystems, and on human and animal health. GHG emissions are also a major contributor to climate change. | Disclosure 3-3 Management of material topics Disclosure 305-2 Energy indirect (Scope 2) GHG emissions 13.1.3 Disclosure 305-3 Other indirect (Scope 3) GHG emissions 13.1.4 Disclosure 305-4 GHG emissions intensity 13.1.5 Disclosure 305-5 Reduction of GHG emissions 13.1.6 |
| Topic 13.2 Climate adaptation and resilience (within the scope of the material topic Climate change) | Organizations contribute to climate change and are simultaneously affected by it. Climate adaptation and resilience refer to how an organization adjusts to current and anticipated climate change-related risks, as well as how it contributes to the ability of societies and economies to withstand impacts from climate change. | Disclosure 3-3 Management of material topics 13.2.1 Disclosure 201-2 Financial implications and other risks and opportunities due to climate change 13.2.2 |
| Topic 13.3 Biodiversity | Biodiversity is the variability among living organisms. It includes diversity within species, between species and of ecosystems. Biodiversity not only has intrinsic value, but is also vital to human health, food security, economic prosperity, and mitigation of climate change and adaptation to its impacts. This topic covers impacts on biodiversity, including on plant and animal species, genetic diversity, and natural ecosystems. | Disclosure 3-3 Management of material topics 13.3.1 Disclosure 304-1 Operational sites owned, leased or managed in or adjacent to protected areas and areas of high biodiversity value outside protected areas 13.3.2 Disclosure 304-2 Significant impacts of activities, products, and services on biodiversity 13.3.3 Disclosure 304-3 Habitats protected or restored 13.3.4 Disclosure 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by the organization’s operations 13.3.5 |
| Topic 13.7 Water and effluents | Recognized as a human right, access to fresh water is essential for human life and well-being. The amount of water drawn and consumed by an organization and the quality of its discharges can have impacts on ecosystems and people. This topic covers impacts related to the drawing and consumption of water and the quality of water discharged. | Disclosure 3-3 Management of material topics 13.7.1 Disclosure 303-1 Interactions with water as a shared resource 13.7.2 Disclosure 303-2 Management of water discharge-related impacts 13.7.3 Disclosure 303-3 Water withdrawal 13.7.4 Disclosure 303-4 Water discharge 13.7.5 Disclosure 303-5 Water consumption 13.7.6 |
| Topic 13.8 Waste | Waste refers to anything that a holder discards, intends to discard, or is required to discard. When inadequately managed, waste can have negative impacts on the environment and human health, which can extend beyond the locations where waste is generated and discarded. This topic covers impacts from waste and the management of waste. | Disclosure 3-3 Management of material topics 13.8.1 Disclosure 306-1 Waste generation and significant waste-related impacts 13.8.2 Disclosure 306-2 Management of significant waste-related impacts 13.8.3 Disclosure 306-3 Management of significant waste-related impacts 13.8.4 Disclosure 306-4 Waste diverted from disposal 13.8.5 Disclosure 306-5 Waste directed to disposal 13.8.6 |
| Topic 13.12 Local communities | Local communities comprise individuals living or working in areas that are affected or that could be affected by an organization’s activities. An organization is expected to conduct community engagement to understand the vulnerabilities of local communities and how they may be affected by the organization’s activities. This topic covers socioeconomic, cultural, health, and human rights impacts on local communities. | Disclosure 3-3 Management of material topics 13.12.1 Disclosure 413-1 Operations with local community engagement, impact assessments, and development programs 13.12.2 Disclosure 413-2 Operations with significant actual and potential negative impacts on local communities 13.12.3 |
| Topic 13.14 Rights of indigenous peoples (within the scope of the material topic Community relations) | Indigenous peoples are at higher risk of experiencing negative impacts more severely as a result of an organization’s activities. Indigenous peoples have both collective and individual rights, as set out in the United Nations Declaration on the Rights of Indigenous Peoples and other authoritative international human rights instruments. This topic covers impacts on the rights of indigenous peoples. | Disclosure 3-3 Management of material topics 13.14.1 Disclosure 411-1 Incidents of violations involving rights of indigenous peoples 13.14.2 |
| Topic 13.15 Non-discrimination and equal opportunity (within the scope of the material topic Human rights in the value chain) | Freedom from discrimination is a human right and a fundamental right at work. Discrimination can impose unequal burdens on individuals or deny fair opportunities on the basis of individual merit. This topic covers impacts from discrimination and an organization’s practices related to equal opportunity. | Disclosure 3-3 Management of material topics 13.15.1 Disclosure 405-1 Diversity of governance bodies and employees 13.15.2 Disclosure 405-2 Ratio of basic salary and remuneration of women to men 13.15.3 Disclosure 406-1 Incidents of discrimination and corrective actions taken 13.15.4 |
| Topic 13.16 Forced or compulsory labor (within the scope of the material topic Human rights in the value chain) | Forced or compulsory labor is work or service which is exacted from any person under the menace of penalty and for which a person has not offered themselves voluntarily. Freedom from forced labor is a human right and a fundamental right at work. | Disclosure 3-3 Management of material topics 13.16.1 Disclosure 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor 13.16.2 |
| Topic 13.17 Child labor (within the scope of the material topic Human rights in the value chain) | Child labor is defined as work that deprives children of their childhood, their potential, and their dignity, and that is harmful to their development, including by interfering with their education. It is a violation of human rights and can lead to lifelong negative impacts. Abolition of child labor is a fundamental principle and right at work. |
Disclosure 3-3 Management of material topics 13.17.1 Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labor 13.17.2 |
| Topic 13.19 Occupational health and safety (within the scope of the material topic Human rights in the value chain) | Healthy and safe work conditions are recognized as a human right. Occupational health and safety involves the prevention of physical and mental harm to workers and promotion of workers’ health. This topic covers impacts related to workers’ health and safety. | Disclosure 3-3 Management of material topics 13.19.1 Disclosure 403-1 Occupational health and safety management system 13.19.2 Disclosure 403-2 Hazard identification, risk assessment, and incident investigation 13.19.3 Disclosure 403-3 Occupational health services 13.19.4 Disclosure 403-4 Worker participation, consultation, and communication on occupational health and safety 13.19.5 Disclosure 403-5 Worker training on occupational health and safety 13.19.6 Disclosure 403-6 Promotion of worker health 13.19.7 Disclosure 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships 13.19.8 Disclosure 403-8 Workers covered by an occupational health and safety management system 13.19.9 Disclosure 403-9 Work-related injuries 13.19.10 Disclosure 403-10 Work-related ill health 13.19.11 |
| Topic 13.22 Economic inclusion (within the scope of the material topic Community relations) | Economic inclusion concerns an organization’s impacts on access to economic opportunities for local communities and the productive potential of actual and possible suppliers. This topic covers an organization’s approach to economic inclusion of farmers and fishers, and their communities. | Disclosure 3-3 Management of material topics Disclosure 203-1 Infrastructure investments and services supported 13.22.3 Disclosure 203-2 Significant indirect economic impacts 13.22.4 |
| Topic 13.25 Anti-competitive behavior (within the scope of the material topic Compliance, ethical conduct, integrity and transparency) | Anti-competitive behavior refers to actions by an organization that can result in collusion with potential competitors, abuse of dominant market position or exclusion of potential competitors, thereby limiting the effects of market competition. This can include fixing prices or coordinating bids, creating market or output restrictions, imposing geographic quotas, and allocating customers, suppliers, geographic areas, or product lines. This topic covers impacts as a result of anti-competitive behavior. | Disclosure 3-3 Management of material topics Disclosure 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices 13.25.2 |
| Topic 13.26 Anti-corruption (within the scope of the material topic Compliance, ethical conduct, integrity and transparency) | Anti-corruption refers to how an organization manages the potential of being involved with corruption. Corruption is practices such as bribery, facilitation payments, fraud, extortion, collusion, money laundering, or the offer or receipt of an inducement to do something dishonest or illegal. This topic covers the potential for corruption to occur and the related impacts. | Disclosure 3-3 Management of material topics Disclosure 205-1 Operations assessed for risks related to corruption 13.26.2 Disclosure 205-2 Communication and training about anti-corruption policies and procedures 13.26.3 Disclosure 205-3 Confirmed incidents of corruption and actions taken 13.26.4 |