GUIDANCE
LINKAGE «Linking the GRI Standards and the
Culture of Health for Business(COH4B) Framework

COH4B is supported by
GlobalSustainability
Standards Board

About GRIThe Global Reporting Initiative (GRI) helps businesses
and organizations worldwide understand andcommunicate their impacts on sustainable development.
By better understanding, managing and disclosing theirimpacts, companies can enhance strategic decisionmaking, reduce risks, identify business opportunities andstrengthen stakeholder relationships. The GRI Standards,
developed with multi-stakeholder input and rooted in
the public interest, are the world’s most widely usedsustainability reporting standards. For more information,please visit www.globalreporting.org

About the Robert WoodJohnson Foundation
The Robert Wood Johnson Foundation (RWJF) isthe largest philanthropy dedicated solely to health inAmerica. Since 1972, it has supported research andprograms targeting some of America’s most pressing
health issues – from tobacco use to improving accessto quality health care. RWJF is working to build a
Culture of Health in America that goes beyond thehealthcare system to focus on the complex social factorsthat influence health, well-being and equity based on
conditions tied to where we live, work and play. RWJF
seeks to instill a new norm with collaborators from all
sectors that recognizes health as the bedrock of personalfulfillment, the anchor of community well-being and thefuel of national prosperity, thereby creating a society thatprovides for all individuals an equal opportunity to enjoy
the healthiest lives possible. For more information about
RWJF and its commitment to a culture of health visit
www.rwjf.org and www.cultureofhealth.org

Acknowledgements
GRI would like to thank RWJF whose financial support
made this publication possible. GRI also thanks RWJF,
members of the Corporate Task Force and Advisory
Council on its Culture of Health for Business Project,

2

and Veronica Wachong Castro, Senior CoordinatorStandards at GRI, for their input in the developmentof this document, and Piya Baptista, Manager Program
Implementation at GRI, for authoring this document.

Foreword
The Culture of Health for Business (COH4B)
Framework equips the private sector with the tools tomeasure and manage one of the most urgent businesschallenges: promoting a Culture of Health. It is clear thata diverse range of business practices that impact publichealth are also financially material over the long term.
COH4B was developed by a multi-stakeholder groupof leading companies, nonprofits, and academia withsupport from the Robert Wood Johnson Foundation(RWJF), and was conceived in order to identify andunderstand the scientific and technical basis for
attributing an array of corporate practices to positive
health and business outcomes.
By developing specific metrics through whichbusinesses can evaluate and disclose their performancein promoting a Culture of Health, COH4B can enablea significant shift in how the private sector makes
meaningful improvements that generate positive healthoutcomes, tied to improved financial performance.
In close partnership with the Global Reporting Initiative,
RWJF is committed to providing the resources tosupport businesses in reporting on health and well-being
outcomes. We hope COH4B will empower corporate
leaders to take advantage of the business imperative ofpromoting a Culture of Health.

The Global Reporting Initiative establishes the world’s
most widely used sustainability reporting standards.
These Standards help businesses identify and disclose
their economic, environmental, and social impacts
throughout their value chains. GRI is in a unique position
to bring to bear our leading Standards on a wide range
of issues such as climate change, human rights, or healthand wellness. By mapping the GRI Standards to otherframeworks we can help companies go even further
in terms of their strategy and action on the issues thatmatter most.
We are very proud of our work with the Robert WoodJohnson Foundation on the Culture of Health for
Business (COH4B). This framework provides businesses
actionable guidance to improve the health and well-beingof employees, communities and others impacted by thecompany. Health is essential for everything else that we
do in life. This framework will help companies improvehealth outcomes, and thus build trust with employees,
consumers, investors, and other stakeholders.
By linking the GRI Standards to COH4B, we areproviding businesses with tools for connecting theirfamiliar sustainability programs to broader healthoutcomes. A key lesson of the COVID-19 pandemic isthat health and well-being is not simply a matter of good
corporate citizenship; it’s critical to business.

Donald F. Schwarz,
MD, MPH, MBA
Senior Vice President, Program, Robert WoodJohnson Foundation (RWJF)

Tim Mohin,
Chief Executive, Global Reporting Initiative (GRI)

3

Table of contents
1. Introduction.............................................................5
1.1 About the Culture of Health for Business(COH4B) Framework................................................................ 5
1.2 About GRI’s link to the COH4B Framework.......... 6
1.3 About the GRI Sustainability ReportingStandards......................................................................................... 6
1.4 The COH4B Framework & Sustainability
Reporting......................................................................................... 7
1.5 How to use the GRI Standards with the
COH4B Framework................................................................... 8
1.6 How to reference the COH4B Framework
in sustainability reports............................................................. 8

2. How to use this document...................................9
2.1 Explanation of summary linkage tables....................... 10
2.2 Limitations about use of this document..................... 11

3. Summary of linkage tables ...................................12
Table 1: Strategic COHBPs linkage summary.................. 13
Table 2: Policies and benefits COHBPs linkagesummary ......................................................................................... 14
Table 3: Workforce and operations COHBPs
linkage summary........................................................................... 16
Table 4: Community COHBPs Linkage Summary......... 18

4

1. Introduction
The Global Reporting Initiative (GRI) partnered with
the Robert Wood Johnson Foundation (RWJF) in2018 because of their shared interest in private sector
contributions to health and well-being which, for GRI,
is reflected in the health-related disclosures in its
Standards. RWJF recognizes that the GRI Standards andtheir global uptake provide a strong starting point toreflect on health holistically and equitably.
A key output of the RWJF-GRI partnership is the
Culture of Health for Business (COH4B) Framework.

1.1 About the Culture of Health for
Business (COH4B) Framework
COH4B is a pioneering, holistic
framework on the role of businessin impacting the health and wellbeing of its stakeholders, linked
to a curated set of principles
and business practices. It is anevidence-based public tool1
which companies can use to takecomprehensive action on the health and well-being of
employees, families, and communities.
Guiding Principles to Establish a Culture of Health for BusinessIn support of its project with theAdvancing a Culture of Health for Business in the United States
April 2019

1
2

COH4B was developed by a US-based multi-stakeholder
group,2 which included a wide range of constituencies
including the private sector, investors, ESG rating andresearch firms, public health professionals, governanceexperts, and nonprofits among others. COH4B identifies
16 Culture of Health Business Practices (COHBPs) thatcut across a broad set of environmental, social, andgovernance (ESG) issues to help businesses build andpromote a healthy working environment and manage
impacts on population health through their operations,advocacy, marketing and branding, investments, andphilanthropy.
Companies can deploy the COHBPs either individuallyor as a set to accelerate action on health and well-being.
As a set, these practices offer companies a strategic
framework to set goals and invest in long-term valuecreation, while individually they provide guidance forcompanies to take targeted action. COH4B points
to why health and well-being are essential to remaincompetitive and relevant. Ultimately, this offers aleadership opportunity for companies to build a longlasting and equitable culture of health while yielding
business benefits.

The framework is free and for use by the public. RWJF asks that the framework be taken into consideration holistically as this is what makes it powerful. RWJF
also wants the framework to be a starting point so that users can build on and improve their current practices.
Please refer to the COH4B Framework report for the list of Advisory Council members involved in developing the framework.
51.2 About GRI’s link to the COH4B
Framework
The GRI Standards are the world’s most widely used
for reporting sustainability impacts. GRI has several
standards that can help companies understand anddisclose their impacts on health and well-being. By linking
the GRI Standards to COH4B, companies can identify
business practices that impact health and well-being andintegrate health-related disclosures into their businessstrategies and decision-making. The 16 COHBPs areuniversal and companies can deploy them using the
GRI reporting principles of Sustainability Context andMateriality.

1.3 About the GRI Sustainability
Reporting Standards
The GRI Sustainability Reporting Standards (GRI
Standards) are a set of modular reporting standards
that can be used by any organization to report about its
impacts on the economy, the environment, and society.
The set includes three universal Standards applicable toall organizations: GRI 101: Foundation, GRI 102: General
Disclosures, and GRI 103: Management Approach. In
addition, there are 34 topic-specific Standards, organized
into Economic, Environmental, and Social series, whichorganizations can select from to report on their material
topics. See GRI 101: Foundation for more information on
how to use and reference the GRI Standards.
Preparing a sustainability report in accordance with the
GRI Standards provides a full and balanced picture of anorganization’s material topics, the related impacts, andhow these impacts are managed.
The GRI Standards are developed through a transparent,
multi-stakeholder process and are issued by the Global
Sustainability Standards Board (GSSB), an independent
standard-setting body created by GRI.
Thousands of organizations across 110 countries use
GRI’s framework to report sustainability information.
GRI is also referenced in 125 policy instruments in
60 countries and regions, and in more than 50 capital
market policies worldwide.
6

1.4 The COH4B Framework &Sustainability Reporting:\

Who should use the COH4B Framework:
Companies—especially individuals working in theareas of sustainability, health & well-being, EHS, HR,marketing, and government and investor relations—can consider COH4B as a key input to inform theirthinking, strategy, action, and reporting on health andwell-being. Beyond companies, COH4B can be usedby any organization including investors, academics,
and policy makers to understand how health andwell-being intersects with sustainability issues.

\

How to apply COH4B to sustainability
reporting: There are different ways in which
COH4B can be incorporated into the sustainability
reporting cycle of companies and otherorganizations. These include:
\

\

\

\

Input into stakeholder engagement: Use
COH4B to understand the views and prioritiesof stakeholders—employees, investors, suppliers,
communities, and others—as they relate to healthand well-being.
Input into materiality assessments: Consider
COH4B as a key input to identify material topics,
like other frameworks such as the Task Force on
Climate-related Financial Disclosures (TCFD).
Reflect in sustainability reporting: Companies
and other organizations are encouraged tofind ways to consider and integrate COH4B
in the qualitative and quantitative sections of
their sustainability reports. Companies canselect which COHBPs to report based on theirmateriality assessment(s) and using the GRI
reporting principle of Materiality in GRI 101:
Foundation 2016. This assessment(s) may be global
or vary by region of operation.

How to determine global versus local relevanceof COH4B: Companies can consider the GRI
reporting principle of Sustainability Context todetermine the relevance of a COHBP to theiroperations. Please refer to GRI 101: Foundation 2016that indicates:“An organization operating in a diverse range of locations,sizes, and sectors is expected to consider how to best
frame its overall performance in the broader context ofsustainability. This can require distinguishing between factorsthat drive global impacts, such as climate change, and thosethat have regional or local impacts, such as community
development. When reporting on topics that have positiveor negative local impacts, it is important to provide insight
into how the organization affects communities in different
locations. It is equally important for the organization to
distinguish between patterns of impacts across the rangeof its operations, contextualizing performance location by
location.”
Companies can refer to the following disclosures to
explain how they considered global, regional or local
contexts in selecting COHBPs.
\\\

GRI 102 General Disclosures 2016: Disclosure102-46 Defining report content and topic
boundaries;
GRI 102 General Disclosures 2016: Disclosure102-47 List of material topics.

How to report on COH4B across different
contexts: Companies can use GRI 103: Management
Approach 2016 to report on specific entities where
impacts occur, which may be only the ones located incertain regions of operation (see disclosure 103-1-b).
If a specific COHBP is relevant for operations incertain regions and not globally, a company can use
this disclosure to explain this difference.

\

How to ensure high-quality reporting on
COH4B: GRI’s Reporting Principles for defining
report quality described in GRI 101: Foundation
2016 can be useful to prepare a high-quality report,
regardless of whether such a report is only about
health or has been prepared in accordance with the
GRI Standards.

7

1.5 How to use the GRI Standards
with the COH4B Framework:

1.6 How to reference the COH4B
Framework in sustainability reports:

GRI has mapped the GRI Standards and disclosures
to COH4B in this document. Companies and otherorganizations can consider this document as a resource
to identify specific GRI Standards and disclosures thatcan be used to gauge and report on progress on a
specific COHBP or the entire framework.

Companies may reference COH4B in the narrativeof their sustainability reports or in their GRI Content
Index. The following examples are provided forillustrative purposes.

\\

Locating GRI disclosures linked to COH4B: If a
company selects the COHBP ‘Health Culture’ forreporting, it can locate the specific GRI Standards anddisclosures mapped to that practice in Section Threeof this document.
Determining which metrics to report for
COH4B:
a. In cases where there are applicable GRI
Standards: GRI reporters can look at the mappingof GRI disclosures to COHBPs to determine which
disclosures to report. For two COHBPs, namely
financial literacy and the physical environment, GRI
includes G4 Sector Disclosures which companies
may use to report.
b. In cases where there are no applicable GRI
Standards: This document is not exhaustive orprescriptive. Companies may wish to disclose
information related to COHBPs that is not coveredby the GRI Standards and disclosures. In thoseinstances, companies can consider the example
metrics defined in COH4B and described in thelinkage tables in Section Three or use metrics fromother sources.

\

8

Making a reference: The organization candetermine how many GRI Standards and disclosures
to report on each selected COHBP. Please note,an organization making reference to COH4B is notnecessarily able to claim it has prepared a report inaccordance with the GRI Standards. To do so, thereporting organization must meet all criteria forthe respective option (Core or Comprehensive) as
described in GRI 101: Foundation 2016.

\

\

\

“Our strategy on health and well-being /ourmateriality assessment is inspired by or informed by
the Culture of Health for Business Framework”“We identify smart business practices in the Cultureof Health for Business Framework that we are
implementing in our GRI Content Index”“We support/follow the Culture of Health for
Business Framework which was developed in 2019by a group of leading companies, nonprofits, andacademia with support from the Robert WoodJohnson Foundation.”2. HOW TO USE THISDOCUMENT
This publication provides cross references between the
16 COHBPs and disclosures in the GRI Standards forcompanies and other organizations that wish to usethem in conjunction in sustainability reports. GRI has
mapped relevant disclosures in the GRI Standards to the
COHBPs, but companies can decide which disclosures in
the GRI Standards to report on for a specific COHBP as
described in Section One of this document.
It is important to note that the linkage tables in Section
Three illustrate the breadth and depth of reportingthat is possible on each COHBP and companies areencouraged to take a comprehensive view of a COHBP
and work toward improving the quality of disclosure
over time.

92.1 Explanation of summary linkage
tables:disclosures directly reference the example metrics
in COH4B. GRI Standards and disclosures are alsobroader in scope in several instances. GRI G4 Sector
Disclosures that preceded the GRI Standards areincluded for two COHBPs, namely financial literacy
and the physical environment. This means there are
no GRI Standards for these COHBPs, but companies
can use the G4 Sectors Disclosures. For a detailed
explanation of these GRI Standards and disclosures,
download individual GRI Standards at
www.globalreporting.org/standards.

Section Three includes four tables with COHBPs
grouped into four categories: Strategic, Policies
and Benefits, Workforce and Operations, andCommunity. Each table includes a list of COHBPs, thespecific GRI Standards and disclosures that are applicableto those COHBPs, and explanatory comments. The
information provided in each column is explained below.
\\\

Column A COHBP & definition: This column
includes the name of the COHBP and a brief
description as described in COH4B. For a complete
explanation of the COHBP and relevant data, readers
should refer to the full report “A Culture of Healthfor Business: Guiding Principles to Establish a Cultureof Health for Business.”\

Column B Example metrics per COH4B: This
column includes examples of metrics identified by
the multi-stakeholder group that developed COH4B.
These metrics are meant to be a starting point andillustrative. Companies can use these metrics orthe GRI Standards or other metrics to measure theprogress on a specific COHBP.

Column E Comments on GRI disclosures: This
column includes
i. information to help contextualize the relevance ofa GRI Standard and the specified disclosure/s to aparticular COHBP and/or;ii. important health-related issues and metrics
that are not in COH4B but were highlighted bysome members of a Corporate Task Force of 15
companies that served as a sounding board on
applying COH4B. With permission from RWJF,
GRI has interpreted the application of COH4B to
the GRI Standards based on those comments.

Columns C & D GRI Standards and disclosures:
These columns include the titles of the relevant
GRI Standards and disclosures that can be used tomeasure and report on progress on a particular
COHBP. In most cases, the GRI Standards and

For example, the issue of data privacy emerged
as important but is not singled out as a separate
COHBP. It, however, can be reported on under
the COHBP ‘Health Promotion and Wellness’
using the GRI Standards and disclosures highlighted
in explanatory comments.

Example of Linkage between COHBPs & GRI Standards:

10

A. COHBP & definition

B. Example metrics per
COH4B

Pay practices: Managing
wage policies, minimum
wages, wage satisfaction

Ratio of the entry level
wage to minimum wage;
percentage of employees
earning minimum wage;
average hourly wage
by region; estimatedpercentage of employees
at the company making aliving wage; medianannual compensation

C. GRI standards
GRI 102: General
Disclosures (2016)
GRI 202: Market Presence(2016)

D. GRI disclosures
Disclosure 102-38 Annual
total compensation
ratio:102-38-a

E. Comments on GRI
disclosures

For the COHBP example
metric, median annualcompensation, the closest
GRI disclosure is 102-38-aDisclosure 202-1 Ratios of which states “Ratio of thestandard entry level wage annual total compensation
by gender compared tofor the organization’s
local minimum wage: 202- highest-paid individual in
1-a to deach country of significant
operations to the medianannual total compensation
for all employees (excluding
the highest-paid individual)
in the same country.”2.2 Limitations about use of thisdocument:
Some of the example metrics referenced in COH4B havebeen developed from the point of view of US employers.
However, as the GRI Standards are developed through a
global multi-stakeholder process, companies can consider
the metrics in the GRI Standards as globally relevant.
This document is based on GRI Standards in effect asof May 2020. As GRI Standards are updated, companies
may wish to refer to updated versions of GRI Standards
and disclosures accessible at www.globalreporting.org.

11

3. SUMMARY OF LINKAGE
TABLESThis section includes four tables covering the linkage
between the COHBPs (strategic, policies and benefits,
workforce and operations, and community) and the
GRI Standards and disclosures. These tables are meant
to serve as a reference for companies interested indisclosure on practices that impact health and well-beingof employees, their families, and communities.
Notes:\GRI disclosures: If there is no mention of sub-bullet
points, for example, (i), (ii), etc., then they are all
covered. If a specific sub-bullet is mentioned, then
only the mentioned one is applicable.

\

Management Approach: Companies can use GRI
103: Management Approach 2016 to report on the
management approach to each topic covered by the
GRI Standards listed in the tables below.

\

Training and Education: Companies can use GRI
404: Training and Education 2016 to report on any
training offered for a COHBP that is considered
relevant to illustrate impact on health and well-being.

A framework to organize corporate strategy andaction on health and well-being

Global standards to disclose impacts, including on
health and well-being

12

Table 1: Strategic COHBPs linkage summary
A. COHBP &definition
1

Health culture:
Promoting anorganizational cultureof health (over andabove wellness andhealth promotion
program)B. Example metrics C. GRI
per COH4B
Standards
Inclusion of healthin company’s value
statements; Seniorleaders express value andimportance of health;Company systematicallyand consistently integrates
health into their activities

GRI 102: General
Disclosures (2016)

D. GRI disclosures

E. Comments on GRI
disclosures

Disclosure 102-16 Values,
Principles, Standards,
and Norms of Behavior:
102-16-a

102 and 103 can be used toreport on a broad set of ESG
issues including health andwell-being.

Disclosure 102-26 Role ofhighest governance bodyin setting purpose, values,
and strategy: 102-26-a

Although not included in COH4B,
the following metrics werehighlighted as important issues
by the Corporate Task Forceand appear to broadly fit under
Health Culture and can bereported as follows:

Disclosure 102-28
Evaluating the highest
governance body’s
performance
GRI 103:
Management
Approach (2016)

Disclosure 103-2
Management Approachand its Components: 1032-a to c

• Accountability of C-Suiteto health and well-being
KPIs can be reported under
102-28.

• Level of organizational

commitment as indicatedby financial resources
committed to health can bereported under 103-2-c-v.

• KPIs on health and wellbeing can be reported
under 103-3-a-ii. The GRI
guidance says that “theexplanation of these results
can include: performanceagainst goals and targets,
including key successes andshortcomings.”

2

Responsible
corporate politicalactivity: Activity thatshapes public policy or
public opinion

Disclosure ofcontributions to politicalcandidates, parties, andcommittees; Disclosureof contributions to Super
PACs; Disclosure of
trade associations and501(c)(4) social welfareorganizations; Lobbying
expenses

GRI 415: Public Policy Disclosure 415-1 Political(2016)
Contributions: 415-1-a,
415-1-b3

Responsible
marketing practices:
Commitments to
responsible marketing
including labelingtransparency% promoting products
meeting the Children’s
Food and Beverage
Initiative (CFBAI) Uniform
Nutrition Criteria; #of child advertising
impressions

GRI 417: Marketingand Labeling (2016)

Although the example metrics
for this COHBP are UScentric, the GRI disclosuresare expressed in universal
terms to enable reporting bycompanies in any country. For
example, 415-1-a states “Total
monetary value of financial andin-kind political contributions
made directly and indirectly by
the organization by country andrecipient/beneficiary.”

Disclosure 417-1
Requirements for productand service informationand labeling: 417-1-a-(i) to(v), 417-1-b

Although the example metrics
for this COHBP are UScentric, the GRI disclosures are
expressed in universal terms toenable reporting by companies
in any country. For example,
Disclosure 417-2 Incidents 417-1-a states “Total numberof non-complianceof incidents of non-complianceconcerning product andwith regulations and/or voluntary
service information andcodes concerning marketinglabeling: 417-2-a-(i) to (iii), communications, including
417-2-badvertising, promotion, andsponsorship.”Disclosure 417-3 Incidents
of non-complianceconcerning marketing
communications: 417-3-a(i) to (iii), 417-3-b

13

Table 2: Policies and benefits COHBPs linkage summary
A. COHBP &definition
4

Health promotion& wellness: Healthinitiatives that generally
offer screening,
prevention and healthpromotion

B. Example metrics C. GRI
per COH4B
Standards
Employees entitled tohealth and well-being
programs and services;
Health outcomes of
employees reached byhealth and well-being
programs

GRI 403:
Occupational Healthand Safety (2018)

D. GRI disclosures
Disclosure 403-6
Promotion of worker
health: 403-6-a, 403-6-bDisclosure 403-3
Occupational healthservices
Reporting
Recommendations:
Clause 403-3-1.3.1 andClause 403-3-1.3.2

E. Comments on GRI
disclosures
Although not included in
COH4B, protecting the privacyof employees was highlighted
as an important issue by the
Corporate Task Force ascompanies offer employees
digital health and virtual wellbeing tools. Data privacy
can be reported under theReporting Recommendations
for GRI 403-3. These are:• 1.3.1 How the organization
maintains the confidentialityof workers’ personal healthrelated information;• 1.3.2 How the organization

ensures that workers’
personal health-related
information and their
participation in any
occupational health services
is not used for any favorable
or unfavorable treatment ofworkers.

5

6

Paid family andmedical leave:
Allowing employees toearn pay while away
attending to illness,a family member or
newborn

Total # of employees thatwere entitled by parental
leave, by gender; Return
to work and retention
rates of employees thattook parental leave, bygender

Health insurance:
Providing employerbased health insurance% of employees entitled to GRI 401:
Employment (2016)
health insurance benefits;
Employer contribution to
health insurance premiums

GRI 401:
Employment (2016)

Paid sick leave can be reported
under 401-2-a-vii.

Disclosure 401-3 Parental
Leave: 401-3- a to e

GRI 403:
Occupational Healthand Safety (2018)14

Disclosure 401-2 Benefits
provided to full-time
employees that are notprovided to temporary
or part-time employees:
401-2-a-vii

Disclosure 401-2 Benefits
provided to full-time
employees that are notprovided to temporary or
part-time employees: 4012-a-(i) to (vii), 401-2-b
Disclosure 403-6
Promotion of worker
health: 403-6-a

Responsibility and expectations
for companies to provide
health insurance to workers
varies significantly by country.
Guidance for 403-6-a indicatesthat “Workers’ access to
non-occupational medical andhealthcare services might befacilitated, for example, throughcompany clinics, or disease
treatment programs, referral
systems, or health insurance or
financial contributions”

A. COHBP &definition
7

Equality, diversity& impartiality:
Managing inequality,
discrimination anddiversity, including
disability

B. Example metrics C. GRI
per COH4B
Standards% of employees per
employee category
by gender, age group,and other indicators ofdiversity; # of incidents
of discrimination; % of
employees with disabilities

GRI 405: Diversity
and Equal
Opportunity (2016)

Financial literacy:
Providing financial
literacy resources

Employees entitled tofinancial literacy training;
Number of employees
reached by financial
literacy training

Disclosure 405-1 Diversityof governance bodies andemployees: 405-1-a-(i) to(iii), 405-1-b-(i) to (iii)
Disclosure 405-2 Ratioof basic salary andremuneration of women
to men: 405-2-a, 405-2-b

GRI 406: Nondiscrimination (2016)8

D. GRI disclosures

G4 Sector
Disclosures: Financial
Services G4 Aspect:
Product and Service
Labeling

E. Comments on GRI
disclosures
Interpretation of the term
diversity and indicators ofdiversity vary by country andcompanies can use GRI 406 to
discuss non-discrimination in
ways that are relevant to theirlocal context.

Disclosures 405-1 and 405-2
can be considered a proxy
Disclosure 406-1 Incidents for understanding genderof discrimination anddiscrimination.
corrective actions taken:
406-a, 406-b-(i) to (iv)
Initiatives to enhance
G4 Sector Disclosures precede
financial literacy by type of the GRI Standards issued inbeneficiary (former FS16) 2016. Companies including G4
Sector Disclosures in reports
prepared in accordance with
2.1 to 2.3
the GRI Standards are required
to list these disclosures in
the GRI content index (seeDisclosure 102-55 in GRI 102:
General Disclosures).
Companies can choose how
to present these disclosuresin the GRI content index. For
example, they can list all Sector
Disclosures together, or under
the relevant material topic. Seean example of a GRI content
index on page 40 of GRI 102.

15

Table 3: Workforce and operations COHBPs linkage summary
A. COHBP &definition
9

10

11

16

Work time:
Managing working
hours, schedules andschedule control

B. Example metrics C. GRI
per COH4B
Standards

D. GRI disclosures

E. Comments on GRI
disclosures

Notice given to employees GRI 402: Labor/
for schedule changes; #Managementof employees with flexible Relations (2016)
scheduling arrangements

Disclosure 402-1
Minimum notice period
regarding operationalchanges: 402-1-a, 402-1-bDisclosure 102-8 can beused to share data on #of employees with flexible
scheduling arrangements.

GRI 102: General
Disclosures (2016)

Disclosure 102-8
Information on employees
and other workers: 1028-a to f

Job security:
Managing job
insecurity as
perceived (bythe employee)
or attributed (byresearchers)# of employees laid off
in the past year; Noticegiven to employees/
representatives prior tosignificant operationalchanges

GRI 401:
Employment (2016)

Disclosure 401-1 New
employee hires andemployee turnover: 4011-a, 404-1-b

GRI 402: Labor/
Management
Relations (2016)

Disclosure 402-1
Minimum notice period
regarding operationalchanges: 402-1-a, 402-1-b

Pay practices:Managing wage
policies, minimum
wages, wage
satisfaction

Ratio of the entry level
wage to minimum wage;
percentage of employees
earning minimum wage;
average hourly wage
by region; estimatedpercentage of employees
at the company making aliving wage; median annualcompensation

GRI 102: General
Disclosures (2016)

Disclosure 102-38 Annual
total compensation
ratio:102-38-a

GRI 202: Market
Presence (2016)

Disclosure 402-1 can be used
to share information on all
types of workers impacted
by operational changes andespecially unionized andcontract workers.

For the COHBP example
metric, median annualcompensation, the closest
GRI disclosure is 102-38-aDisclosure 202-1 Ratios of which states “Ratio of thestandard entry level wage annual total compensation
for the organization’s highestby gender compared to
local minimum wage: 202- paid individual in each countryof significant operations to
1-a to dthe median annual totalcompensation for all employees(excluding the highest-paid
individual) in the same country.”

A. COHBP &definition
12

Occupational
health & safety:
Mandatory
and voluntary
occupational healthand safety

B. Example metrics C. GRI
per COH4B
Standards
Injury rate; Days awayfrom work

GRI 403:
Occupational Healthand Safety (2018)

D. GRI disclosures
Disclosure 403-1
Occupational healthand safety management
system: 403-1-a-(i) and (ii)and 403-1-bDisclosure 403-2 Hazard
identification, risk
assessment, and incident
investigation 403-1-a to dDisclosure 403-3
Occupational healthservices: 403-3-aDisclosure 403-4 Worker
participation, consultation,and communication on
occupational health andsafety: 403-4-a, 403-4-bDisclosure 403-5
Occupational health andsafety training: 403-5-aDisclosure 403-6
Promotion of worker
health: 403-6-a, 403-6-bDisclosure 403-7
Prevention and mitigationof impacts directly linked
by business relationships:
403-7-aDisclosure 403-8
Workers covered byan occupational healthand safety management
system: 403-8-a to c

E. Comments on GRI
disclosures
Although not included in COH4B,
the following metrics werehighlighted as important issues
by the Corporate Task Forceand appear to broadly fit under
Health Culture and can bereported as follows:• Protecting the privacyof employees using digital
health and well-being tools
can be reported on under
GRI 403-3 Reporting
Recommendations.

• Disclosures 403-3 and 4036 can be used to report onuse of digital solutions
to address health. 403-3
addresses occupational
health and safety while403-6 addresses nonoccupational health.

• Collection and use of

employee data related
to lifestyle risk factors
can be reported under
GRI 403-6 Reporting
Recommendations.

Guidance on 403-6-a indicatesthat “Workers’ access to
non-occupational medical andhealthcare services might befacilitated, for example, throughcompany clinics, or disease
treatment programs, referral
systems, or health insurance or
financial contributions.”

Disclosure 403-9 Workrelated injuries: 403-9-ato g
Disclosure 403-10: Workrelated ill health: 403-10-ato e
13

Physicalenvironment:
Managing air quality,
lighting, green
buildings, attempts
to promote healththrough the built
environment otherthan OHS

Availability of support forphysical activity (e.g., onsite fitness center, walking
trails); Indoor air quality
results

G4 Sector
Disclosures:
Environmental
Disclosures for theConstruction andReal Estate Sectors

Products and Services:
Organization-wide
environmental initiatives
in place to design new
assets (buildings andinfrastructure) which
minimize environmental
and end user humanhealth impacts, and to
redevelop/retrofit existing
assets (buildings only) tosuch standards

G4 Sector Disclosures precede
the GRI Standards issued in2016. Companies including G4
Sector Disclosures in reports
prepared in accordance with
the GRI Standards are required
to list these disclosures in
the GRI content index (seeDisclosure 102-55 in GRI
102: General Disclosures).
Companies can choose how
to present these disclosuresin the GRI content index. For
example, they can list all Sector
Disclosures together, or under
the relevant material topic. Seean example of a GRI content
index on page 40 of GRI 102.
17

Table 4: Community COHBPs Linkage Summary
A. COHBP &definition
14

Community
environmental
impacts: Managing
the environmental
impacts of company
operations oncommunities

B. Example metrics C. GRI
per COH4B
Standards
Scope 1,2, and 3 GHG
emissions; Environmental
management systems

GRI 303: Water andEffluents (2018)

D. GRI disclosures
Disclosure 303-1
Interactions with water asa shared resource: 303-1-ato dDisclosure 303-2
Management of water
discharge-related impacts:
303-2-(i) to (iv)
Disclosure 303-3 Water
withdrawal: 303-3-a to dDisclosure 303-4 Water
discharge: 303-4-a to e
Disclosure 303-5 Water
consumption: 303-5- a
to d

GRI 304: Biodiversity(2016)

Disclosure 304-1
Operational sites owned,
leased, managed in, or
adjacent to, protectedareas and areas of highbiodiversity value outside
protected areas
Disclosure 304-2
Significant impacts ofactivities, products, andservices on biodiversity
Disclosure 304-3 Habitats
protected or restored

GRI 305: Emissions(2018)

Disclosure 305-1 Direct(Scope 1) GHG emissions:305-1-a to g
Disclosure 305-2 Energy
indirect (Scope 2) GHG
emissions: 305-2-a to g
Disclosure 305-3 Other
indirect (Scope 3) GHG
emissions: 305-3-a to g
Disclosure 305-5
Reduction of GHG
emissions: 305-5-a to e
Disclosure 305-6 Ozone
depleting substances: 3056 - a to d

18

E. Comments on GRI
disclosures

A. COHBP &definition
14

Community
environmental
impacts: Managing
the environmental
impacts of company
operations oncommunities

B. Example metrics C. GRI
per COH4B
Standards

D. GRI disclosures

Scope 1,2, and 3 GHG
emissions; Environmental
management systems

Disclosure 305-7 NOx,
SOx, other emissions:305-7- a to c
GRI 306: Waste(2020)

E. Comments on GRI
disclosures

Disclosure 306-1 Waste
generation and significant
waste-related impacts
Disclosure 306-2
Management of significant
waste-related impacts:
306-2-a to c
Disclosure 306-3 Waste
generated: 306-3-a, 3063-b
Disclosure 306-4 Waste
diverted from disposal:
304-4-a to e
Disclosure 306-5 Waste
directed to disposal: 3065-a to e

GRI 307:
Environmental
Compliance (2016)

Disclosure 307-1
Non-compliance withenvironmental laws andregulations: 307-1-a,
307-1-b

19

A. COHBP &definition
15

Social capital& cohesion:
Encouraging links,
shared values andunderstanding

B. Example metrics C. GRI
per COH4B
Standards
Levels of employee
engagement; Level oftrust between employees,
coworkers, andmanagement

GRI 102: General
Disclosures

D. GRI disclosures
Disclosure 102-41
Collective bargaining
agreements
Disclosure 102-42
Identifying and selecting
stakeholders
Disclosure 102-43
Approach to stakeholder
engagement, and

E. Comments on GRI
disclosures
Depending on the definition of
employee engagement, the GRI
Standards noted cover different
ways of engaging employees.
Employees are considered
stakeholders and they are,therefore, part of reporting on
GRI 102 Disclosures.

Disclosure 102-44 Key
topics and concerns raised
GRI 402: Labor/
Management
Relations (2016)

Disclosure 402-1
Minimum notice period
regarding operationalchanges: 402-1-a, 402-1-b

GRI 403:
Occupational Healthand Safety (2018)

Disclosure 403-4 Worker
participation, consultation,and communication on
occupational health andsafety: 403-4-a, 403-4-b

GRI 404: Training and Disclosure 404-1 Average
hours of training per
Education (2016)
employee per year: 4041-a
Disclosure 404-3
Percentage of employees
receiving regularperformance and careerdevelopment reviews:
404-3-a20

402-1 can be considered
as one indication for how
trust is established between
employees, coworkers andmanagement.

GRI 404 can be considered
an indication of ‘shared values
and understanding’ and of‘employee engagement,’ but
companies are encouraged
to provide an explanation of
how training is advancing social
capital and cohesion.

A. COHBP &definition
16

Community
involvement:
Investments inprograms to benefit
communities,
including disaster
response andrecoveryB. Example metrics C. GRI
per COH4B
Standards
Partnerships with
community organizations;
Employee hours
contributed tocommunity organizations;
Partnerships with local,
state, or national relief
organizations

D. GRI disclosures

GRI 201: Economic
Performance (2016)

Disclosure 201-1
Direct economic value
generated and distributed(includes wages/benefits,community investments):
201-1-a-(ii)GRI 203: Indirect
Economic Impacts(2016)

Disclosure 203-1
Infrastructure investments
and services supported:
203-1-a to c
Disclosure 203-2:
Significant indirect
economic impacts:203-2-aand bDisclosure 413-1
Operations with local
community engagement,
impact assessments, anddevelopment programs:
413-1-aE. Comments on GRI
disclosures
Disclosure 201-1-a-ii is mostdirectly linked to community
investment. It states “Economic
value distributed: operating costs,
employee wages and benefits,
payments to providers of capital,
payments to government
by country, and community
investments”
Guidance for 203-1 states
it can be used to report onvarious investments: “Suchinvestments can include transport
links, utilities, community social
facilities, health and welfare
centers, and sports centers”
Guidance for 203-2 states
it can be used to reporton “availability of products
and services for those on low
incomes (such as preferential
pricing of pharmaceuticals,
which contributes to a healthier
population that can participate
more fully in the economy; or
pricing structures that exceed
the economic capacity of thoseon low incomes).” See 203-2 forother examples.
413-1 can be used toreport on partnerships with
community organizations andpartnerships with local, state,or national relief organizations.
413-1-a-(iv), for example, states“local community development
programs based on local
communities’ needs.”

21

22

Legal liability

Copyright

While the GRI Board of Directors and the Global
Sustainability Standards Board (GSSB) encourageuse of the GRI Sustainability Reporting Standards(GRI Standards) and related interpretations by allorganizations, the preparation and publication of reports
based fully or partially on the GRI Standards and relatedInterpretations are the full responsibility of those
producing them. Neither the GRI Board of Directors,
GSSB nor Stichting Global Reporting Initiative (GRI) can
assume responsibility for any consequences or damages
resulting directly or indirectly from the use of the GRI
Standards and related Interpretations in the preparationof reports, or the use of reports based on the GRI
Standards and related Interpretations.

This document is copyright-protected by the Robert
Wood Johnson Foundation (RWJF) and Stichting Global
Reporting Initiative (GRI).

Trademark notice

Contact

The Robert Wood Johnson Foundation, the RWJF logo,
Global Reporting Initiative, GRI and logo, GSSB andlogo, and GRI Sustainability Reporting Standards (GRI
Standards) are trademarks of RWJF and Stichting Global
Reporting Initiative respectively.

If you have any questions or feedback on this document,
please contact Deborah Bae, Senior Program Officer at
the Robert Wood Johnson Foundation at
dbae@rwjf.org, or GRI Standards Division atstandards@globalreporting.org.

The reproduction and distribution of this document
for information and/or use in preparing a sustainability
report is permitted without prior permission fromRWJF or GRI. However, neither this document nor any
extract from it may be reproduced, stored, translated,or transferred in any form or by any means (electronic,
mechanical, photocopied, recorded, or otherwise) for
any other purpose without prior written permission
from RWJF or GRI.