Examples of reporting GRI disclosures – inline tagging and use of webform

Examples of reported GRI
disclosures – inline tagging and useof webform

This document provides examples of how GRI reported information can be tagged inline or enteredmanually via the GRI webform. This information is provided to support the public consultation on the[draft] GRI Sustainability Taxonomy, running from 11 June 2024 to 11 August 2024.
We are grateful to Norsk Hydro for permitting use of their 2023 sustainability report in order to develop
the reporting examples used in this consultation. These examples were generated by GRI and anyerrors in them are the responsibility of GRI.

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GRI 2-1: Organizational details (inline tagging and webform examples)

In the example of inline tagging above, 2-1-a: Legal name has already been tagged in the originalreport (shown on the left of the image, with yellow highlighted text), while 2-1-c: Location ofheadquarters (cyan highlighted text) is in the process of being tagged using the [draft] GRI
Sustainability Taxonomy (shown in the ‘Reference Taxonomy’ panel on the right of the image).

In the webform, information will be entered directly. Note that 2-1-b: Nature of ownership; 2-1-b: Legal
form and Whether the organization is reporting ‘in accordance’ or ‘with reference’ are enumerations,with the answer selected by the report preparer from a list by the requirements of the GRI Standards.

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GRI 2-7: Employees (inline tagging example)

In the example above, the narrative disclosure 2-7-c: Description of methodologies and assumptions used to compile employee data is tagged inline in theoriginal report (on the left of the image) by selecting the text corresponding to the required description (selected in the ‘Reference Taxonomy’ panel on the rightof the image).

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Examples of reporting GRI disclosures – inline tagging and use of webform
GRI 202-2: Proportion of senior management hired from the local community (inline tagging example)

In the example of inline tagging above, reporting the disclosure requires the use of a ‘typed dimension’ to define Significant Locations of Operation. Thecomponents (‘members’) of the typed dimension are defined by the user (see middle panel of the image) and the report preparer is in the process of tagging
the taxonomy data point 202-2-a: Percentage of senior management that are hired from the local community for production sites in Norway (cyan highlighted
text in the original report, on the left of the image).

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Examples of reporting GRI disclosures – inline tagging and use of webform
GRI 202-2: Proportion of senior management hired from the local community (webform example)

In the example above, narrative text is being entered to report the data point 202-2-b: Definition used for ‘senior management’.

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Examples of reporting GRI disclosures – inline tagging and use of webform
GRI 303-3: Water withdrawal (inline tagging example)

This example demonstrates inline tagging of detailed tables of data. Individual values in the table in the original report (on the left side of the image) aretagged according to the Sources of Water, which is defined using an explicit dimension with components (‘members’): Surface water; Groundwater; Seawater;
Produced water and Third-party water in the ‘Reference Taxonomy’ panel on the right of the image.

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Examples of reporting GRI disclosures – inline tagging and use of webform
GRI 305-1: Direct (Scope 1) GHG emissions (webform example)

This example includes multiple fields reporting information of different data types, including numerical date(e.g. 305-1-a: Gross direct (Scope 1) GHG emissions); dates (e.g. 305-1-d: Start date for the base year);long string/ textblocks (e.g. 305-1-d-i: The rationale for choosing the base year), and enumerations (e.g. 3051-f: Consolidation approach for emissions).

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Examples of reporting GRI disclosures – inline tagging and use of webform
GRI 401-1: New employee hires and employee turnover (inline tagging and webform examples)

In the example of inline tagging above, data on new permanent employee hires is reported using ‘typed
dimensions’ – region and gender – for which the report preparer defines the components, and an ‘explicit
dimension’ – age, which is predefined in the [draft] GRI Sustainability Taxonomy in the ‘Reference Taxonomy’
panel on the right of the image. Typed dimensions are frequently used to define age in the GRI Sustainability
Taxonomy, but in GRI 401-1 the disclosure requirements specify the categories of age that need to bereported.

In the webform, report preparers can still define which values of region and gender they will be reporting
using, but data is entered directly into tables.

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