COMMUNICATION ON PROGRESS QUESTIONNAIRE
Status:
Governance
Policies and Responsibilities
What is the time period covered by your Communication on Progress? (MM/YYYY) – (MM/YYYY)
G1. Does the board/highest governance body or most senior executive of the company:
Linked to: GRI Disclosures 2-12, 2-14, 2-22 (2021)
(Multiple choice -Select all that apply)- Issue an annual statement about the relevance of sustainable development to the company
- Issue an annual statement that addresses impacts on both people and the environment
- Issue an annual statement highlighting a zero tolerance for corruption
- Sign off on organizational sustainability targets
- Supervise Environmental, Social, and Governance reporting
- Regularly review potential risks related to the business model
- None of the above
G2. Does the company have a publicly stated commitment regarding the following sustainability topics?
Linked to: GRI Disclosure 2-23 (2021)
(Matrix – Select one answer option per line)- No, this is not a current priority
- No, but we plan to within the next two years
- Yes, and the commitment is focused on our own operations
- Yes, and the commitment includes our own operations and suppliers
- Yes, and the commitment includes our own operations and the value chain (including suppliers, consumers, communities, other business relationships)
- Human Rights
- Labour Rights/ Decent Work
- Environment
- Anti-Corruption
- Groupe The LINKS I Charte éthique.pdf
G3. Does the company have in place a code of conduct regarding each of the following sustainability topics?
Linked to: NASDAQ G6.1; GRI Disclosure 2-23 (2021)
(Matrix – Select one answer option per line)
- No, this is not a current priority
- No, but we plan to within the next two years
- Yes, focused on employee conduct
- Yes, focused on employees and suppliers
- Yes, focused on our own operations and the value chain (including suppliers, consumers, communities, other business relationships)
- Human Rights
- Labour Rights/ Decent Work
- Environment
- Anti-Corruption
G4. Has the company appointed an individual or group responsible for each of the following sustainability topics?
Linked to: GRI Disclosure 2-13 (2021)
(Matrix – Select one answer option per line)- No one is specifically responsible for this topic
- Yes, with limited influence on outcomes (e.g., limited access to internal information, limited decision-making authority)
- Yes, with moderate influence on outcomes (e.g., has access to relevant information, reports to senior manager)
- Yes, with direct influence of some outcomes (e.g., has access to relevant information, includes one or more senior manager with decision making rights)
- Yes, with direct influence at the highest levels of the organization (e.g., has access to relevant information, includes most senior members of organization)
- Human Rights
- Labour Rights/Decent Work
- Environment
- Anti-Corruption
G5. Does the company have a formal structure(s) (such as a cross-functional committee) to address each of the following sustainability topics?
Linked to: GRI Disclosures 2-9, 2-13 (2021)
(Matrix – Select one answer option per line)- No formal structure
- Yes, and with limited influence on outcomes (e.g., limited access to internal information necessary to understand risks, poor representation from relevant departments or functions)
- Yes, with moderate influence on outcomes (e.g., it includes representatives of some functions, departments, or business units most relevant for addressing the risks concerned, has access to relevant information, reports to senior manager)
- Yes, with direct influence on some outcomes (e.g., it includes representatives of functions, departments, or business units most relevant for addressing the risks concerned, has access to relevant information, it involves one or more members of senior management)
- Yes, and with direct influence at the highest level of the organization (e.g., full access to relevant information, it involves members at highest level of organization)
- Human Rights
- Labour Rights/Decent Work
- Environment
- Anti-Corruption
Prevention
G6. Does the company have a process or processes to assess risk?
Linked to: GRI Disclosure 205-1 (2016)
(Matrix – Select one answer option per line)- No, this is not a current priority
- No, but we plan to within the next two years
- Yes, related to our own operations
- Yes, related to our own operations and suppliers [Prompts G6.1]
- Yes, related to our own operations and the value chain (including suppliers, consumers, communities, other business relationships) [Prompts G6.1]
- Human rights risks
- Labour rights risks
- Environmental risks
- Corruption risks
G6.1 During the assessment of risk, has your company reviewed those suppliers and/or other business relationships where the risk related to human rights, labour, environment and/or anti-corruption may be particularly severe?
(Matrix – Select one answer option per line)- No
- Yes
- Human rights risks
- Labour rights risks
- Environmental risks
- Corruption risks
G7. Does the company have a due diligence process through which it identifies, prevents, mitigates, and accounts for actual and potential negative impacts on sustainability topics?
Linked to: GRI Disclosures 2-12, 2-23-a-ii, 3-1, 3-3-d (2021)
(Matrix – Select one answer option per line)- No, this is not a current priority
- No, but we plan to within the next two years
- Yes, related to our own operations
- Yes, related to our own operations and suppliers [Prompts G7.1]
- Yes, related to our own operations and the value chain (including suppliers, consumers, communities, other business relationships) [Prompts G7.1]
- Human rights risks
- Labour rights risks
- Environmental risks
- Corruption risks
G7.1 During the due diligence process, has your company reviewed those suppliers and/or other business relationships where the risk of adverse impacts on human rights, labour, environment and/or anti-corruption may be particularly severe?
Linked to: GRI Disclosures 2-23-e, 3-1 (2021)
(Matrix – Select one answer option per line)- No
- Yes
- Human rights risks
- Labour rights risks
- Environmental risks
- Corruption risks
Concerns and Grievance Mechanisms
G8. Are there any processes through which members of the company’s workforce can raise concerns about the company’s conduct related to human rights, labour rights, environment, or anti-corruption?
Linked to: Reporting Guidance on the 10th Principle Against Anti-corruption – B3; GRI Disclosure 2-26 (2021)
(Radial – Select One)
- No, this is not a current priority
- No, but we plan to within two years
- Yes, we have an informal process (e.g., through supervisors, others) [Prompts G8.1]
- Yes, we have a formal process [Prompts G8.1]
G8.1. Please provide additional detail regarding the process(es) the company has through which members of the company’s workforce can raise concerns about the company’s conduct.
Linked to: GRI Disclosure 2-26 (2021)
(Matrix – Select one answer option per line)- No
- Yes
- Is the process communicated to all employees/workers in local languages
- Is the process available to non-employees (e.g., suppliers, consumers, communities, and other business relationships)
- Is the process confidential (e.g., whistleblowing process)
- Are there processes in place to avoid retaliation
- Can concerns be raised about suppliers or other business relationships (e.g., clients, partners, etc.)
- Other
Lessons
G9. How does the company capture lessons regarding each of the following sustainability topics?
Linked to: GRI Disclosure 3-3-e (2021)
(Matrix – Select one answer option per line)- No lessons are regularly captured
- Conducts root cause analyses/investigation of incidents
- Conducts root cause analyses/investigation and changes organizational policies, processes, and practices accordingly
- Systematically conducts root cause analyses/investigation and leverages learnings to influence both internal and external affairs
- Human Rights
- Labor Rights/Decent Work
- Environment
- Anti-Corruption
Executive Pay
G10. Is executive pay linked to performance on one or more of the following sustainability topics?
Linked to: CDP W6.4 (2022), CDP F4.3a (2022), CDP C1.3a (2022); Nasdaq G3 2335; GRI Disclosure 2-19 (2021)
(Matrix – Select one answer option per line)- No, and we have no intention to change for this is not a current priority
- No, but we plan to within two years
- Yes
- Human Rights
- Labour Rights/Decent Work
- Environment
- Anti-Corruption
Board Composition
G11. Percentage of individuals within the company’s board/highest governance body by:
Linked to: ISAR D.1.2 (2019), ISAR D.1.3 (2019); GRI Disclosures 2-9 (2021), 405-1 (2016)
(Matrix – Percentage & Radial)- Number (Please input answer as a whole number (e.g., 95% = 95))
- Not applicable
- Total number of board members (#)
- Male (%) Note: Please input answer as whole number (e.g., 95% = 95)
- Female (%) Note: Please input answer as whole number (e.g., 95% = 95)
- Non-binary (%) Note: Please input answer as whole number (e.g., 95% = 95)
- Under 30 years old (%) Note: Please input answer as whole number (e.g., 95% = 95)
- 30-50 years old (%) Note: Please input answer as whole number (e.g., 95% = 95)
- Above 50 years old (%) Note: Please input answer as whole number (e.g., 95% = 95)
- From minority or vulnerable groups (%) Note: Please input answer as whole number (e.g., 95% = 95)
- Executive (%) Note: Please input answer as whole number (e.g., 95% = 95)
- Independent (%) Note: Please input answer as whole number (e.g., 95% = 95)
G12. Do you produce sustainability reporting according to:
Linked to: Nasdaq G9.1
(Select all that apply)- National/local regulation on sustainability
- Security exchange regulations
- Non-Financial Reporting Directive of the European Union (NFRD)
- Global Reporting Initiative (GRI)
- Sustainability Accounting Standards Board (SASB, now consolidated into the IFRS Foundation)
- International Integrated Reporting Council (IIRC, now consolidated into the IFRS Foundation)
- Climate Disclosure Standards Board (CDSB, now consolidated into the IFRS Foundation)
- Task Force on Climate-related Financial Disclosures (TCFD)
- Other voluntary frameworks (Please specify in text box) [Makes text box mandatory]
- No sustainability reporting according to any frameworks nor regulations outside of this Communication on Progress
Data Assurance
G13. Is the information disclosed in this questionnaire assured by a third-party?
Linked to: CDP C10.1 (2022); GRI Disclosure 2-5 (2021)
(Select all that apply)- Limited assurance for minority of metrics (e.g., GHG emissions only)
- Limited assurance for majority of metrics
- Reasonable assurance for minority of metrics
- Reasonable assurance for majority of metrics
- Other (Please provide additional information) [Makes text box mandatory]
- No assurance for any metrics
Human Rights
Materiality (including Saliency)
HR1. Which of the following has the company identified as material human rights topics connected with its operations and/or value chain, whether based on their salience (e.g., the most severe potential negative impacts on people) or another basis?
Linked to: GRI Disclosure 3-2 (2021)
(Select all that apply)
- Freedom of association and the effective recognition of the right to collective bargaining
- Child labour
- Forced labour
- Non-discrimination in respect of employment and occupation
- Safe and healthy working environment
- Working conditions (wages, working hours) [Prompts additional line ‘Working conditions (wages, working hours)’ in Questions L1, L2, L3, L4, L5, L11]
- Freedom of expression [Prompts additional line ‘Freedom of expression’ in Questions HR2–HR7]
- Access to water and sanitation [Prompts additional line ‘Access to water and sanitation’ in Questions HR2–HR7]
- Digital security/privacy [Prompts additional line ‘Digital security/privacy’ in Questions HR2–HR7]
- Gender equality and women’s rights [Prompts additional line ‘Gender equality and women's rights’ in Questions HR2–HR7]
- Rights of indigenous peoples [Prompts additional line ‘Rights of indigenous peoples’ in Questions HR2–HR7]
- Rights of refugees and migrants [Prompts additional line ‘Rights of refugees and migrants’ in Questions HR2–HR7]
- Other [Textbox Mandatory]
- No human rights topics have been identified as material
Commitment
HR2. Does the company have a policy commitment in relation to the following human rights topics? Matrix will be populated only for the human rights topics selected in HR1.
Linked to: GRI Disclosures 2-23-a-iv, 2-23-b, 3-3-c (2021)
(Matrix – Select one answer option per line)- No, and we have no plans to develop a policy
- No, but we plan to within the next two years
- Yes, included within a broader policy or as a stand-alone policy
- Digital security/privacy
- Gender equality and women’s rights
- Groupe The LINKS - MOAI_RGPD_Dispositif_English.pdf
Please input the year the relevant human rights policy was last reviewed
- Year (YYYY)
- Digital security/privacy
- Gender equality and women’s rights
HR2.1. For each human rights policy commitment, is it:
Linked to: GRI Disclosures 2-23-c, 2-23-d, 2-23-e (2021)
(Matrix – Select all that apply for each line)
- Aligned with international human rights standards
- Publicly available
- Approved at most senior level of the company
- Applied to the company’s own operations
- Applied to the company’s own operations and suppliers
- Applied to the company’s own operations and the value chain (including suppliers, consumers, communities, other business relationships)
- Developed involving human rights expertise from inside and outside the company
- Other (Please provide additional information in the mandatory text box)
- Digital security/privacy
- Gender equality and women’s rights
Prevention
HR3. In the course of the reporting period, has the company engaged with affected stakeholders or their legitimate representatives in relation to the following human rights topics? Matrix will be populated only for the human rights topics selected in HR1.
Linked to: GRI Disclosures 3-1-b, 3-3-f (2021)
(Matrix – Select one answer option per line)
Please select the company’s highest level of engagement. Options progress from left to right.
- No engagement on this topic
- To better understand the risks/impacts in question
- To discuss potential ways to prevent or mitigate the risks/impacts in question
- To agree on a way to prevent/mitigate the risks/impacts in question
- To assess progress in preventing/ mitigating the risks/ impacts in question
- To collaborate in the prevention/mitigation of the risks/impacts in question
- Digital security/privacy
- Gender equality and women’s rights
HR4. What type of action has the company taken in the reporting period with the aim of preventing/mitigating the risks/impacts associated with this human rights topic?
Matrix will be populated only for the human rights issues selected in HR1.
Linked to: GRI Disclosure 3-3-d (2021)
(Matrix – Select all that apply for each line)
- Provided internal training/ capacity building for the direct workforce
- Built capacity among relevant business relationships (e.g., suppliers, consumers, communities)
- Conducted an audit process and/or corrective action plan
- Collective Action with peers or other stakeholders, in particular workers’ organizations, to address the issue
- Collaborated with governmental or regulatory bodies
- Other (Please provide additional information in the mandatory text box)
- No action within reporting period
- Digital security/privacy
- Gender equality and women’s rights
HR5. Who receives training for the following human rights topics? Matrix will be populated only for the human rights topics selected in HR1.
Linked to: GRI Disclosure 3-3-d (2021)
(Matrix – Select all that apply for each line)
- No training provided
- Select employees
- All employees
- Contractors
- Direct suppliers of the organization
- Indirect suppliers of the organization
- Other – such as partners, clients, etc.
- Digital security/privacy
- Gender equality and women’s rights
HR6. How does the company assess progress in preventing/mitigating the risks/impacts associated with the following human rights topics? Matrix will be populated only for the human rights issues selected in HR1.
Linked to: GRI Disclosure 3-3-e (2021)
(Matrix – Select one answer option per line)
Please select the company’s highest level of engagement. Options progress from left to right.
- No monitoring of progress
- Review topics on ad hoc basis
- Set annual targets/goals, track progress over time (internal programmes only)
- Set annual targets/goals, track progress over time (internal and external programmes)
- Other (Please provide additional information in the mandatory text box)
- Digital security/privacy
- Gender equality and women’s rights
Response and Reporting
HR7. During the reporting period, has the company been involved in providing or enabling remedy if it has caused or contributed to adverse impact associated with the following human rights topic(s)?
Matrix will be populated only for the human rights topics selected in HR1.
Linked to: GRI Disclosure 3-3-d-ii (2021)
(Matrix – Select one answer option per line)
- No remedy provided/enabled
- Yes, remedy provided/enabled
- No adverse impact identified or caused
- Choose to not disclose
- Digital security/privacy
- Gender equality and women’s rights
HR8. Briefly describe additional relevant practical actions the company has taken during the reporting period and/or plans to take to implement the human rights principles, including goals set and any challenges faced and actions taken towards prevention and/or remediation.
Linked to: GRI Disclosures 3-3-c and 3-3-d (2021)
(Text Box)
Labour
Commitment
L1. Does the company have a policy commitment in relation to the following labour rights principles? For the user, the “Working conditions (wages, working hours)” option would be visible only if selected in HR1.
Linked to: GRI Disclosure 3-3-c (2021) for topics GRI 407 (2016), GRI 409 (2016), GRI 408 (2016), GRI 406 (2016), GRI 403 (2018)
(Matrix – Select one answer option per line)
- No, and we have no plans to develop a policy
- No, but we plan to within the next two years
- Yes, included within a broader policy or as a stand-alone policy [Prompts L1.1]
- Not applicable (Please provide additional information in the mandatory text box)
- Freedom of association and the effective recognition of the right to collective bargaining
- Forced labour
- Child labour
- Non-discrimination in respect of employment and occupation
- Safe and healthy working environment
- Groupe The LINKS I Charte éthique.pdf
Please input the year the relevant labour rights policy was last reviewed
- Year (YYYY)
- Forced labour
- Child labour
- Non-discrimination in respect of employment and occupation
- Safe and healthy working environment
L1.1. For each labour rights policy, is it:
Linked to: ILO C155 - Occupational Safety and Health Convention 1981 (No. 155); GRI Disclosures 2-23-c, 2-23-d, 2-23-e (2021)
(Matrix – Select all that apply for each line)- Aligned with international labour standards
- Publicly available
- Approved at most senior level of the company
- Applied to the company’s own operations
- Applied to the company’s own operations and the value chain (including suppliers, consumers, communities, other business relationships)
- Developed in consultation with workers and their representatives
- Developed involving labour rights expertise from inside and outside the company
- Other (Please provide additional information in the mandatory text box)
- Forced labour
- Child labour
- Non-discrimination in respect of employment and occupation
- Safe and healthy working environment
L1.2. Does the existing company’s policy on freedom of association and collective bargaining:
Linked to: ILO C155 - Occupational Safety and Health Convention 1981 (No. 155); GRI Disclosures 2-23-c, 2-23-d, 2-23-e (2021)
(Multiple choice – Select all that apply)
- Reference the respect for the right of all workers to form and join a trade union of their choice without fear of intimidation or reprisal and protect workers against acts of antiunion discrimination
- Prohibit any acts of interference in trade unions
- Facilitate the collective bargaining with the trade union representatives
- Provide trade union representatives with information required for meaningful bargaining in the context of bona fide negotiations
- Reference the respect for the right of workers to submit grievances without suffering
- We do have a policy on freedom of association and collective bargaining, but it does not include any of these details
- We do not have a policy on freedom of association and collective bargaining
Prevention
L2. In the course of the reporting period, has the company engaged with affected stakeholders or their legitimate representatives in relation to the following labour rights topics? For the user, the “Working conditions (wages, working hours)” option would be visible only if selected in HR1.
Linked to: GRI Disclosures 3-1-b and 3-3-f (2021) for topics GRI 407 (2016), GRI 409 (2016), GRI 408 (2016), GRI 406 (2016), GRI 403 (2018)
(Matrix – Select one answer option per line)
Please select the company’s highest level of engagement. Options progress from left to right.- No engagement on this topic
- To better understand the risks/impacts in question
- To discuss potential ways to prevent or mitigate the risks/ impacts in question
- To agree on a way to prevent/mitigate the risks/impacts in question
- To assess progress in preventing/ mitigating the risks/ impacts in question
- To collaborate in the prevention/ mitigation of the risks/ impacts in question
- Other (Please provide additional information) [Makes text box mandatory]
- Freedom of association and the effective recognition of the right to collective bargaining
- Forced Labour
- Child labour
- Non-discrimination in respect of employment and occupation
- Safe and healthy working environment
L3. What type of action has the company taken in the reporting period with the aim of preventing/mitigating the risks/impacts associated with this labour rights topic? For the user, the “Working conditions (wages, working hours)” option would be visible only if selected in HR1.
Linked to: GRI Disclosure 3-3-d (2021) for topics GRI 407 (2016), GRI 409 (2016), GRI 408 (2016), GRI 406 (2016), GRI 403 (2018)
(Matrix – Select all that apply for each line)- Provided internal training/ capacity building for the direct workforce
- Built capacity among relevant business relationships (e.g., suppliers, consumers, communities)
- Conducted an audit process and/or corrective action plan
- Collective Action with peers or other stakeholders, in particular workers’ organizations, to address the issue
- Collaborated with governmental or regulatory bodies
- Other (Please provide additional information) [Makes text box mandatory]
- No action within reporting period
- Freedom of association and the effective recognition of the right to collective bargaining
- Forced labour
- Child labour
- Non-discrimination in respect of employment and occupation
- Safe and healthy working environment
L4. Who receives training for the following labour rights topics? For the user, the “Working conditions (wages, working hours)” option would be visible only if selected in HR1.
Linked to: GRI Disclosure 3-3-d (2021) for topics GRI 407 (2016), GRI 409 (2016), GRI 408 (2016), GRI 406 (2016), GRI 403 (2018)
(Matrix – Select all that apply for each line)- No training provided
- Select employees
- All employees
- Contractors
- Direct suppliers of the organization
- Indirect suppliers of the organization
- Other – such as partners, clients, etc.
- Freedom of association and the effective recognition of the right to collective bargaining
- Forced labour
- Child labour
- Non-discrimination in respect of employment and occupation
- Safe and healthy working environment
L5. How does the company assess progress in preventing/mitigating the risks/impacts associated with the following labour rights topics? For the user, the “Working conditions (wages, working hours)” option would be visible only if selected in HR1.
Linked to: GRI Disclosure 3-3-e (2021) for topics GRI 407 (2016), GRI 409 (2016), GRI 408 (2016), GRI 406 (2016), GRI 403 (2018)
(Matrix – Select one answer option per line)
Please select the company’s highest level of engagement. Options progress from left to right.- No monitoring on progress
- Review topics on ad hoc basis
- Set annual targets/goals, track progress over time (internal programmes only)
- Set annual targets/goals, track progress over time (internal and external programmes)
- Other (Please provide additional information) [Makes text box mandatory]
- Freedom of association and the effective recognition of the right to collective bargaining
- Forced labour
- Child labour
- Non-discrimination in respect of employment and occupation
- Safe and healthy working environment
Performance
L6. Do(es) the existing collective bargaining agreement(s) provide(s) more favourable rights than those provided in legislation, where appropriate?
(Select all that apply)- Yes, by providing more favourable conditions related to wages
- Yes, by providing more favourable conditions related to working hours
- Yes, by providing more favourable conditions related to health coverage and/or sick leave
- Yes, by providing additional rights not otherwise provided (Please provide additional information) [Makes text box mandatory]
- There is (are) no existing collective bargaining agreement(s)
- No
L7. In the course of the reporting period, what was the percentage of women in managerial positions? (%)
Linked to: ISAR C.1.1
(Matrix – Text Box with option for Unknown or N/A)- Percent women (Please input a whole number e.g., 50% = 50)
- Unknown
- Managerial position
L8. What was the average ratio of the basic salary and remuneration of women to men (comparing jobs of equal value) during the reporting period?
Linked to: GRI Disclosure 405-2 (2016)
(Matrix – Text Box with option for Unknown or N/A)- Salary ratio (Please input a whole number e.g., 50% = 50)
- Unknown
- Choose to not disclose
- Women/Men(%)
L9. In the course of the reporting period, how frequently were workers injured (injuries per hour worked)?
Linked to: ISAR C.3.2; GRI Disclosure 403-9 (2018)
(Matrix – Text Box with option for Unknown or N/A)- Frequency of injury (Please input a whole number e.g., 50% = 50)
- Unknown
- Choose to not disclose
- Frequency of injury
L10. In the course of the reporting period, what was the company’s incident rate (injuries per worker)?
Linked to: ISAR C.3.2; GRI Disclosure 403-9 (2018)
(Matrix – Text Box with option for Unknown or N/A)- Incident rate (Please input a whole number e.g., 50% = 50)
- Unknown
- Choose to not disclose [Makes text box mandatory]
- Incident rate
Response and Reporting
L11. In the course of the reporting period, has the company been involved in providing or enabling remedy if it has caused or contributed to the adverse impact associated with the following labour rights topics? For the user, the “Working conditions (wages, working hours)” option would be visible only if selected in HR1.
Linked to: GRI Disclosures 3-3-c and 3-3-d (2021) for topics GRI 407 (2016), GRI 409 (2016), GRI 408 (2016), GRI 406 (2016), GRI 403 (2018)
(Matrix – Select one answer option per line)- No remedy provided/enabled
- Yes, remedy provided/enabled
- No adverse impact identified or caused
- Choose to not disclose [Makes text box mandatory]
- Freedom of association and the effective recognition of the right to collective bargaining
- Forced labour
- Child labour
- Non-discrimination in respect of employment and occupation
- Safe and healthy working environment
L12. Briefly describe additional relevant practical actions the company has taken during the reporting period and/or plans to take to implement the labour principles, including goals set and any challenges faced and actions taken towards prevention and/or remediation.
Linked to: GRI Disclosures 3-3-c and 3-3-d (2021) for topics GRI 407 (2016), GRI 409 (2016), GRI 408 (2016), GRI 406 (2016), GRI 403 (2018)
(Text Box)
Environment
Commitment
E1. Does the company have a policy commitment on the following environmental topics?
Linked to: CDP C4.1 (2022), CDP F6.1 (2022), CDP W6.1 (2022); GRI Disclosure 3-3-c (2021) for topics GRI 303 (2018), GRI 304 (2016), GRI 305 (2016), GRI 306 (2020),GRI 302 (2016)
(Matrix – Select one answer option per line)- No, and we have no plans to develop a policy
- No, but we plan to within the next two years
- Yes, included within a broader policy or as a stand-alone policy [Prompts E1.1]
- Not applicable (Please provide additional information in the mandatory text box)
- Climate change
- Water
- Oceans
- Forests/biodiversity/land use
- Air pollution
- Waste (e.g., chemical spills, solid waste, hazardous, plastic, etc.)
- Energy & resource use
- Groupe The LINKS_H2E_Politique Environnementale_2023.pdf
Please input the year the relevant environment policy was last reviewed
- Year (YYYY)
- Climate change
- Water
- Forests/biodiversity/land use
- Energy & resource use
E1.1. For each environmental policy commitment, is it:
Linked to: CDP C4.1 (2022), CDP F6.1 (2022), CDP W6.1 2022; GRI Disclosures 2-23-c, 2-23-d, 2-23-e (2021)
(Matrix – Select all that apply for each line)- Aligned with international environmental standards
- Publicly available
- Approved at most senior level of the company
- Applied to the company’s own operations
- Applied to the company’s own operations and the value chain (including suppliers, consumers, communities, other business relationships)
- Developed involving environmental expertise from inside and outside the company
- Other (Please provide additional information in the mandatory text box)
- Climate change
- Water
- Forests/biodiversity/land use
- Energy & resource use
Prevention
E2. In the course of the reporting period, has the company engaged with affected stakeholders or their legitimate representatives in relation to the following environmental topics?
Linked to: GRI Disclosures 3-1-b and 3-3-f (2021) for topics GRI 303 (2018), GRI 304 (2016), GRI 305 (2016), GRI 306 (2020), GRI 302 (2016), and GRI Disclosure 201-2-a-iv (2016)
(Matrix – Select one answer option per line)
Please select the company’s highest level of engagement. Options progress from left to right.- No engagement on this topic
- To better understand the risks/impacts in question
- To discuss potential ways to prevent or mitigate the risks/ impacts in question
- To agree on a way to prevent/mitigate the risks/impacts in question
- To assess progress in preventing/ mitigating the risks/ impacts in question
- To collaborate in the prevention/ mitigation of the risks/ impacts in question
- Other (Please provide additional information in the mandatory text box)
- Climate change
- Water
- Oceans
- Forests/biodiversity/land use
- Air pollution
- Waste (e.g., chemical spills, solid waste, hazardous, plastic, etc.)
- Energy & resource use
E3. What type of action has the company taken in the reporting period with the aim of preventing/mitigating the risks/impacts associated with these environmental topics?
(Matrix – Select all that apply for each line)
- Provided internal training/ capacity building for the direct workforce
- Built capacity among relevant business relationships (e.g., suppliers, consumers, communities)
- Conducted an audit process and/or corrective action plan
- Collective Action with peers or other stakeholders, in particular workers’ organizations, to address the issue
- Collaborated with governmental or regulatory bodies
- Other (Please provide additional information) [Makes text box mandatory]
- No action within reporting period
- Climate change
- Water
- Oceans
- Forests/biodiversity/land use
- Air pollution
- Waste (e.g., chemical spills, solid waste, hazardous, plastic, etc.)
- Energy & resource use
E4. How does the company assess progress in preventing/mitigating the risks/impacts associated with the following environmental topics?
Linked to: GRI Disclosure 3-3-e (2021) for topics GRI 303 (2018), GRI 304 (2016), GRI 305 (2016), GRI 306 (2020), GRI 302 (2016), and GRI Disclosure 201-2-a-iv (2016)
(Matrix – Select one answer option per line)Please select the company’s highest level of engagement. Options progress from left to right.
- No monitoring of progress
- Review topics on ad hoc basis
- Set annual targets/ goals, track progress over time (internal programmes only) [Prompts E4.1 and E4.2]
- Set annual targets/goals, track progress over time (internal and external programmes) [Prompts E4.1 and E4.2]
- Other (Please provide additional information in the mandatory text box)
- Climate change
- Water
- Oceans
- Forests/biodiversity/land use
- Air pollution
- Waste (e.g., chemical spills, solid waste, hazardous, plastic, etc.)
- Energy & resource use
E4.1. For each environmental topic for which the company sets timebound goals/targets, what kind of targets has the company set? Please give a description of targets (e.g., what is the target, absolute vs. intensity, externally verified, on track, etc.)
Linked to: CDP F6.1 (2022); GRI Disclosure 3-3-e (2021) for topics GRI 303 (2018), GRI 304 (2016), GRI 305 (2016), GRI 306 (2020), GRI 302 (2016), and GRI Disclosure 201-2-a-iv (2016)
(Text Box)E4.2. For each environmental topic in which the company sets timebound goals/targets, how is progress against target/goal tracked?
Linked to: GRI Disclosure 3-3-e (2021) for topics GRI 303 (2018), GRI 304 (2016), GRI 305 (2016), GRI 306 (2020), GRI 302 (2016), and GRI Disclosure 201-2-a-iv (2016)
(Matrix – Select all that apply for each line)- Progress is reviewed against goals annually or more frequently
- Progress is reported internally to the most senior level
- Progress is reported externally
- Other (Please provide additional information in the mandatory text box)
- Climate change
- Water
- Oceans
- Forests/biodiversity/land use
- Air pollution
- Waste (e.g., chemical spills, solid waste, hazardous, plastic, etc.)
- Energy & resource use
E5. In the course of the reporting period, has the company been involved in providing or enabling remedy for any impacts associated with the following environmental topic(s)?
Linked to: GRI Disclosure 3-3-d-ii (2021) for topics GRI 303 (2018), GRI 304 (2016), GRI 305 (2016), GRI 306 (2020), GRI 302 (2016), and GRI Disclosure 201-2-a-iv (2016)
(Matrix – Select one answer option per line)- Yes, remedy provided/enabled
- No remedy provided/enabled
- No adverse impact identified or caused
- Choose to not disclose
- Climate change
- Water
- Oceans
- Forests/biodiversity/land use
- Air pollution
- Waste (e.g., chemical spills, solid waste, hazardous, plastic, etc.)
- Energy & resource use
Climate Action
E6. What were the company’s gross Scope 1 and Scope 2 global greenhouse gas emissions (GHG) for the reporting period?
Linked to: CDP C6.1 (2022), CDP C6.3 (2022), CDP C6.5 (2022); GRI Disclosures 305-1, 305-2, 305-3 (2016); ISAR B.3.1; ISAR B.3.2
(Matrix – Select one answer option per line)- Measured Total Emissions (tCO2e)
- We did not measure our gross GHG emissions [Please explain in the mandatory text box]
- Scope 1 emissions
- Scope 2 emissions
E7. What were the company’s gross Scope 3 global greenhouse gas emissions (GHG) for the reporting period?
Linked to: CDP C6.1 (2022), CDP C6.3 (2022), CDP C6.5 (2022); GRI Disclosures 305-1, 305-2, 305-3 (2016); ISAR B.3.1; ISAR B.3.2
(Multiple choice– Select one)- We fully measured Scope 3 GHG emissions [Please input the measured tCO2e in the text box below]
- We partially measured Scope 3 GHG emissions [Please input the measured tCO2e in the text box below] [Prompts E7.1]
- We did not measure Scope 3 GHG emissions
E7.1. Which Scope 3 categories are included in the organization’s Scope 3 emissions calculation?
Linked to: GRI Disclosure 305-3 (2016); CDP C6.5 2022
(Multiple choice – Select all that apply)
- Purchased goods and services
- Capital goods
- Fuel- and energy-related activities
- Upstream transportation and distribution
- Waste generated in operations
- Business travel
- Employee commuting
- Upstream leased assets
- Downstream transportation and distribution
- Processing of sold products
- Use of sold products
- End-of-life treatment of sold products
- Downstream leased assets
- Franchises
- Investments
- Other - upstream
- Other - downstream
- Unknown
E8. What percentage of the company’s revenue was invested in R&D of low-carbon products/services during this reporting period?
Linked to: CDP C4.3c (2022), CDP4.2b (2022); (partially linked to) ISAR A.3.3
(Matrix – Text Box with option for Unknown or N/A)- Percent of revenue (Please input a whole number e.g., 50% = 50)
- Unknown
- Not applicable (Please provide additional information in the mandatory text box)
- R&D for low-carbon products/services
E9. Has the organization acted to support climate change adaptation and resilience?
Linked to: GRI Disclosure 201-2-a-iv (2016)
(Select all that apply)
- We have taken action to increase organization-wide resilience to climate change
- We have taken action to increase resilience in our supply chains
- We have taken action to increase resilience in the communities in which we operate
- We have provided funding for climate change adaptation and resilience initiatives and projects
- We have not taken actions to build climate change resilience in the reporting period
- Unknown
Energy/Resource Use
E10. Please report the company’s renewable energy consumption as a percentage of total energy consumption in the reporting period.
Linked to: ISAR B.5.1; GRI Disclosure 302-1 (2016)
(Matrix – Text Box with option for Unknown)- % of total energy consumption (Please input a whole number e.g., 50% = 50)
- Unknown
- Renewable energy consumption as % of total energy consumption:
Technology
E11. What percent of the company’s revenue came from low-carbon products/services during this reporting period? If applicable, please give a description of the products/services included in your calculation (e.g., relevant certifications)
Linked to: SASB CG-MR-410a.1a; WEF Common Metrics
(Matrix – Text Boxes with option for Unknown or N/A)- Percent of total revenue (%) (Please input a whole number e.g., 50% = 50)
- Unknown
- Not applicable (Please provide additional information in the mandatory text box)
- Low-carbon products and services/total revenue for the reporting period
Materiality-specific Questions
E12. Which of the following has the company identified as material environmental topics connected with its operations and/or value chain (e.g. the most severe actual or potential negative impacts on people and/or the environment)?
Linked to: GRI Disclosure 3-2 (2021)
(Select all that apply)
- Water [Prompts questions E13 and E14]
- Forests/biodiversity/land use [Prompts questions E15, E16 and E17]
- Air pollution [Prompts questions E18]
- Waste (e.g., chemical spills, solid waste, hazardous, plastic, etc.) [Prompts questions E19, E20, E21]
- None of these topics have been identified as material by the company
Materiality-specific: Water
E13. Please provide details regarding the company’s water withdrawal and consumption (own operations) during the reporting period.
Linked to: ISAR B.1.3; CDP W1.2b (2022), CDP W1.2d (2022); SASB CG-HP-140a.1; GRI Disclosures 303-3, 303-5 (2018)
(Matrix – Text Boxes with option for Unknown or N/A)- Volume of water in megaliters
- Unknown
- Not applicable (Please provide additional information in the mandatory text box)
- Total water withdrawal:
- Fresh surface water withdrawal:
- Groundwater withdrawal:
- Brackish surface water/seawater withdrawal:
- Produced water withdrawal:
- Third-party water withdrawal:
- Percentage of water withdrawn in regions with high or extremely high water stress(%):
- Total water consumption:
- Fresh surface water consumption:
- Brackish surface water/seawater consumption:
- Produced water consumption:
- Third-party water consumption:
- Percentage of water consumed in regions with high or extremely high water stress(%):
E14. Please provide details about the company’s water intensity of products in regions with high or extremely high water stress.
Linked to: CDP W1.3 (2022); CDP W1.3a (2022)
(Matrix – Text Boxes with option for Unknown or N/A)- Cubic meter/$ OR cubic meter/product type (Please input a number e.g., 50)
- Unknown
- Not applicable (Please provide additional information in the mandatory text box)
- Water intensity of products
Materiality-specific: Forests, Biodiversity, and Land Use
E15. Please report the number and area (in hectares) of sites owned, leased, or managed by the company in or adjacent to protected areas and/or key biodiversity areas (KBA).
Linked to: GRI Disclosure 304-1 (2016); ISAR B6.1, WEF Common Metrics
(Matrix – Text Boxes with option for Unknown or N/A)- Number
- Unknown
- Not applicable (Please provide additional information in the mandatory text box)
- Sites
- Hectares
E16. What area (in hectares) of natural ecosystems was converted during the reporting period in areas owned, leased, or managed by the company?
Linked to: CDP F1.3 (2022); GRI Disclosure 304-1 (2016)
(Matrix – Text Boxes with option for Unknown or N/A)- Area (hectares)
- Unknown
- Not applicable (Please provide additional information in the mandatory text box)
- Conversion of natural resources
E17. Is the company supporting or implementing project(s) focused on ecosystem restoration and protection?
Linked to: CDP F6.11 (2022); GRI Disclosure 304-3 (2016)
(Matrix – Select one option or input a number per line)- No
- No, but we plan to within the next 2 years
- Yes, Project(s) area to date (hectares)
- Forest ecosystem restoration
- Other ecosystem restoration
- Reforestation
- Natural regeneration
- Agroforestry
- Set-aside land
- Biodiversity offsetting
Materiality-specific: Air Pollution
E18. Where applicable, please report the company’s emissions of the following pollutants during the reporting period.
Linked to: GRI Disclosure 305-7 (2016); ISAR B.1.4
(Matrix – Text Box with option for Unknown or N/A)- Emissions (t)
- Unknown (Please provide additional information in the mandatory text box)
- Not applicable (Please provide additional information in the mandatory text box)
- NOx
- SOx
- Volatile organic compounds (VOCs)
- Hazardous air pollutants (HAPs)
- Particulate matter (PM10)
- Persistent organic pollutants (POPs)
- Other (Please provide additional information)
Materiality-specific: Waste
E19. In metric tonnes, please report the company’s total weight of waste generated during the reporting period.
Linked to: GRI Disclosure 306-3 (2020); (partially linked to) ISAR B.2.1
(Matrix – Text Box with option for Unknown or N/A)- Waste generated (t)
- Unknown
- Not applicable (Please provide additional information in the mandatory text box)
- Solid waste
E20. Please report the percentage of the company’s waste that was hazardous waste (e.g., hazardous waste ratio) during the reporting period.
Linked to: GRI Disclosures 306-4, 306-5 (2020); ISAR B.2.3
(Matrix – Text Box with option for Unknown or N/A)- Hazardous waste ratio (%) (Please input a whole number e.g., 50% = 50)
- Unknown
- Not applicable (Please provide additional information in the mandatory text box)
- Hazardous waste
E21. Please report the company’s estimated metric tonnes of single-use plastic consumed wherever material along the value chain during the reporting period.
Linked to: WEF Common Metrics
(Matrix – Text Box with option for Unknown or N/A)- Single-use plastic (t)
- Unknown
- Not applicable (Please provide additional information in the mandatory text box)
- Single-use plastics
Overall Environment
E22. Briefly describe additional relevant practical actions the company has taken during the reporting period and/or plans to take to implement the environment principles, including goals set and any challenges faced and actions taken towards prevention and/or remediation.
Linked to: GRI Disclosures 3-3-c and 3-3-d (2021) for topics GRI 303 (2018), GRI 304 (2016), GRI 305 (2016), GRI 306 (2020), GRI 302 (2016)
(Text Box)
Anti-Corruption
Commitment
AC1. Does the company have an anti-corruption compliance programme?
Linked to: GRI Disclosure 3-3-c (2021) for the topic GRI 205 (2016)
(Radial – Select One)
- No, it is not an immediate business priority
- No, but we plan to within the next two years
- Yes [Prompts AC1.1]
- Groupe The LINKS I Charte éthique.pdf
AC1.1. If yes, in what year was this programme last reviewed? (YYYY)
- (YYYY)
- Programme last reviewed
AC2. Does your company have policies and recommendations for employees on how to act in case of doubt and/or in situations that may represent a conflict of interest, e.g., with regard to gifts and hospitality, donations, sponsorship, or interactions with public officials?
(Radial – Select One)
- No, but we plan to within the next two years
- No, and we have no plans to develop them
- Yes, included within a broader policy or as a standalone policy
Prevention
AC3. Who receives training on anti-corruption and integrity?
Linked to: WEF Common Metrics; GRI Disclosure 205-2 (2016)
(Select all that apply)- Select employees [Prompts AC3.1]
- All employees [Prompts AC3.1]
- Contractors [Prompts AC3.1]
- Direct suppliers of the organization [Prompts AC3.1]
- Indirect suppliers of the organization [Prompts AC3.1]
- Other – such as partners, clients, etc. [Prompts AC3.1]
- No training provided
AC3.1. How often is such training provided?
(Matrix – Select one answer option per line)- One time only
- Every two or more years
- Every year
- We do not collect this data
- All employees
AC4. Does the company monitor its anti-corruption compliance programme?
Linked to: GRI Disclosure 3-3-e (2021) for the topic GRI 205 (2016); SDG Action Manager - SDG 16: Peace, Justice, and Strong Institutions
(Select all that apply)
- Review topics on ad hoc basis
- Yes, through internal employee self-evaluations
- Yes, through automated controls monitoring
- Yes, through external independent monitoring
- Yes, through other mechanisms (Please provide additional information) [Makes text box mandatory]
- No, we do not monitor the anti-corruption compliance programme (Please provide additional information) [Makes text box mandatory]
Performance
AC5. Please report the company’s total number and nature of incidents of corruption during the reporting year. If applicable, please describe the nature of the incidents in the text box below
Linked to: GRI Disclosure 205-3 (2016); WEF Common Metrics; ISAR D.2.1
(Matrix – Text Boxes with option for Unknown or N/A)- Number of incident(s) (Please describe the nature of the incidents in the text box below)
- Unknown
- Choose to not disclose
- Confirmed during the current year, but related to previous years
- Confirmed during the current year, and related to this year
Response and Reporting
AC6. Within the reporting period, what measures has the company taken to address suspected incidents of corruption independently or in response to a dispute or investigation by a government regulator?
Linked to: GRI Disclosure 3-3-d (2021) for the topic GRI 205 (2016); Reporting Guidance on the10th Principle Against Anti-corruption – B3
(Select all that apply)- Initial case assessment
- Internal investigation
- Review by risk/ethics committee
- Review by board of directors
- External audit/review
- Other (Please provide additional information) [Makes text box mandatory]
- Not applicable/no incidents in the reporting period
AC7. Does your company engage in collective action against corruption?
Linked to: GRI Disclosure 3-3-d (2021) for the topic GRI 205 (2016)
(Radial – Select One)
- No, but we plan to within two years
- No, it is not an immediate business priority
- Yes (Please explain) [Makes text box mandatory]
AC8. Briefly describe additional relevant practical actions the company has taken during the reporting period and/or plans to implement the anti-corruption principle, including goals set and any challenges faced and actions taken towards prevention and/or remediation.
Linked to: GRI Disclosures 3-3-c and 3-3-d (2021) for the topic GRI 205 (2016)
(Text Box)