Preface Table of contents Customer questions Where do we come from? BP® in facts Sustainability strategy Climate protection Circular economy Social Supply chain EU taxonomy Customer forum GRI standards Legal notice QUICK-START GUIDE TO SUSTAINABILITY AUDIT An audit systematically evaluates whether a process or an activity complies with the previ- ously defined requirements and standards. FWF Fair Wear Foundation. The multi-stakeholder initiative aims to improve working conditions in the clothing industry. For more information, see page 18. MRSL Manufacturing Restricted Substances List. This is a list of chemicals, the use of which in production processes is either restricted to specified levels or completely prohibited. CO2e Carbon dioxide equivalent (CO2e) is a unit of measurement used to determine the effect of various greenhouse gases (GHG) on the climate. These effects can be made comparable by converting different types of emissions into the equivalent amount of carbon dioxide (CO2). CSRD Corporate Sustainability Reporting Directive. This is a new EU directive under which companies are required to report on sustain- ability topics according to ESG criteria. ESG Environmental, Social and Governance. These criteria are used to evaluate a company’s actions in relation to environmental and social issues, as well as responsible corporate governance. HRDD Human Rights Due Diligence. This term refers to the human rights due diligence that a company is required to apply along its supply chain. The identification of risk plays an important role in this process. ILO International Labour Organisation. The Inter- national Labour Organisation is a social justice organisation of the United Nations with 187 member states. German Act on Corporate Due Diligence in Supply Chains This is the legal instrument that transfers the human rights due diligence (HRDD) of companies to German law. NOS Never Out of Stock. NOS items are items that are always in stock and are long-term com - ponents of the company’s product selection. OECD Organisation for Economic Co-operation and Development. This organisation is comprised of 38 member states. It develops international standards and sets the social, economic and ecological agenda. GRI NUMBERS GRI number Chapter ....................................................................................... Page GRI number Chapter ....................................................................................... Page 102-1 102-2 102-3 102-4 102-5 102-6 102-7 102-8 102-9 102-11 102-12 102-13 102-14 102-15 102-16 102-17 102-21 102-25 102-29 102-30 102-31 102-33 102-34 102-35 102-36 102-42 102-43 102-44 102-47 102-50 102-51 102-52 102-53 102-54 102-55 102-56 103 Name of the organisation .................................................................................2, 8 Activities, brands, products and services ..........................7, 8, 11, 14, 16, 29, 33 Location of headquarters ...................................................................................... 8 Location of operations ................................................................19-23, 26, 29, 31 Ownership and legal form ..................................................................................36 Markets served....................................................................................................30 Scale of the organisation ...................................................................................... 8 Information on employees and other workers .................................................... 8 Supply chain .....................................................5-7, 11, 14, 16, 18-27, 29-31, 34 Precautionary principle or approach .................... 5-7, 13-14, 16, 18, 25, 27, 30 External initiatives ............................................................................13-14, 18, 27 Membership of associations .............................................................13-14, 18, 27 Statement from senior decision-maker ............................................................... 2 Key impacts, risks, and opportunities ................................. 2, 5-7, 11, 13-14, 16, .....................................................................................................18, 24-25, 27, 30 Values, principles, standards and norms of behaviour ....................2, 5-7, 18, 27 Mechanisms for advice and concerns about ethics .........................................6, 7 Consulting stakeholders on economic, environmental, ........... 2, 4-7, 11, 13-14, and social topics .......................................................................... 16, 18-27, 30-34 Conflicts of interest ............................................................................................... 5 Identifying and managing economic, environmental and social impacts .....2-35 Effectiveness of risk management processes ........................... 6-7, 18-23, 25-26 Review of economic, environmental and social topics ..................................2-35 Communicating critical concerns .................................................................. 25-27 Nature and total number of critical concerns .............................................. 25-27 Wage policies ......................................................................................................24 Process for determining remuneration ..............................................................24 Identifying and selecting stakeholders .............................................................5-7 Approach to stakeholder engagement ...........................................................2-35 Key topics and concerns raised .............................................................. 2, 5-6, 30 List of material topics ........................................................................................3,5 Reporting period .............................................................................................2, 36 Date of most recent report .................................................................................36 Reporting cycle ...................................................................................................36 Contact point for questions regarding the report ................................................ 4 Claims of reporting in accordance with the GRI standards .........................35, 36 GRI content index ................................................................................................35 External assurance ..............................................................................................36 Management approach ......................................................................................... 2 202 203 204 205 205-1 301-2 301-3 302-1 302-4 302-5 303-1 303-5 305 306-2 308-1 308-2 403-5 403-6 405-1 406-1 407-1 408-1 409-1 412-1 412-2 414-1 414-2 416-1 Market presence .................................................................................................30 Indirect economic impacts ..................................................................................30 Sourcing practices ...............................................................................................30 Fight against corruption ........................................................................................ 7 Operations that have been checked for corruption risks ........................ 6, 19-23 Recycled input materials used............................................................................16 Reclaimed products and their packaging materials ..........................................16 Energy consumption within the organisation ...............................................11,13 Reduction of energy consumption ........................................................ 11, 13, 14 Reduction in energy requirements of products and services ............... 11, 13, 14 Interactions with water as a shared resource ....................................................13 Water consumption .............................................................................................13 Emissions ................................................................................................. 11, 13-14 Management of significant waste-related impacts ...........................................13 New suppliers that were screened using environmental criteria .......................................................................................6-7 Negative environmental impacts in the supply chain and actions taken .........................................................................6, 11, 13-14, 16 Worker training on occupational health and safety ............................................ 8 Promotion of worker health ................................................................................. 8 Diversity of governance bodies and employees .................................................. 8 Incidents of discrimination and corrective actions taken ...........................................................6-7, 18, 25-27 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk ................6-7, 18, 25-27 Operations and suppliers at significant risk for incidents of child labor ...............................................................6-7, 18, 25-27 Operations and suppliers at significant risk for incidents of forced or compulsory labor ....................................6-7, 18, 25-27 Operations that have been subject to human rights reviews or impact assessments ..........................................................................6-7, 19-23 Employee training on human rights policies and procedures ..................... 19-23 New suppliers that were screened using social criteria .......................... 7, 19-23 Negative social impacts in the supply chain and actions taken ............. 7, 19-26 Assessment of the health and safety impacts of product and service categories .......................................................................................... 5 102-29, 102-31, 102-43, 102-54, 102-55 35