CR report

GRI content index

GRI content index

Disclosure

 

Description

 

UNGC

 

SDG

 

Reference

 

External assurance

GENERAL STANDARD DISCLOSURES

 

 

 

 

 

 

 

 

 

 

1. Organizational profile

 

 

 

 

 

 

 

 

 

 

102–1

 

Name of the organization

 

 

 

 

 

Reporting profile

 

No

102–2

 

Activities, brands, products, and services

 

 

 

 

 

Business report: Strategy and businesses

 

No

102–3

 

Location of headquarters

 

 

 

 

 

Reporting profile

 

No

102–4

 

Location of operations

 

 

 

 

 

Reporting profile

 

No

102–5

 

Ownership and legal form

 

 

 

 

 

Reporting profile

 

No

102–6

 

Markets served

 

 

 

 

 

Hearing care market and supply chain

 

No

102–7

 

Scale of the organization

 

 

 

 

 

Reporting profile

 

No

102–8

 

Information on employees and other workers

 

6

 

8

 

Investment in people

 

Yes

102–9

 

Supply chain

 

 

 

 

 

Hearing care market and supply chain

 

No

102–10

 

Significant changes to the organization and its supply chain

 

 

 

 

 

Reporting profile

 

No

102–11

 

Precautionary Principle or approach

 

 

 

 

 

Corporate governance

 

No

102–12

 

External initiatives

 

 

 

 

 

Corporate governance

 

No

102–13

 

Membership of associations

 

 

 

 

 

Corporate governance

 

No

2. Strategy

 

 

 

 

 

 

 

 

 

 

102–14

 

Statement from senior decision-maker

 

 

 

 

 

Message from the CEO

 

No

3. Ethics and integrity

 

 

 

 

 

 

 

 

 

 

102–16

 

Values, principles, standards, and norms of behavior

 

1

 

16

 

Ethics and integrity

 

No

102–17

 

Mechanisms for advice and concerns about ethics

 

1

 

16

 

Ethics and integrity

 

No

4. Governance

 

 

 

 

 

 

 

 

 

 

102–18

 

Governance structure

 

 

 

 

 

Corporate governance

 

No

102–19

 

Delegating authority

 

 

 

 

 

Corporate governance

 

No

102–20

 

Executive-level responsibility for economic, environmental, and social topics

 

 

 

 

 

Corporate governance

 

No

102–21

 

Consulting stakeholders on economic, environmental, and social topics

 

 

 

16

 

Corporate governance

 

No

102–22

 

Composition of the highest governance body and its committees

 

 

 

5, 16

 

Corporate governance

 

No

102–23

 

Chair of the highest governance body

 

 

 

16

 

Corporate governance

 

No

102–24

 

Nominating and selecting the highest governance body

 

 

 

5, 16

 

Corporate governance

 

No

102–25

 

Conflicts of interest

 

 

 

16

 

Corporate governance

 

No

102–26

 

Role of highest governance body in setting purpose, values, and strategy

 

 

 

 

 

Corporate governance

 

No

102–27

 

Collective knowledge of highest governance body

 

 

 

4

 

Corporate governance

 

No

102–28

 

Evaluating the highest governance body’s performance

 

 

 

 

 

Corporate governance

 

No

102–29

 

Identifying and managing economic, environmental, and social impacts

 

 

 

16

 

Corporate governance

 

No

102–30

 

Effectiveness of risk management processes

 

 

 

 

 

Corporate governance

 

No

102–31

 

Review of economic, environmental, and social topics

 

 

 

 

 

Corporate governance

 

No

102–32

 

Highest governance body’s role in sustainability reporting

 

 

 

 

 

Corporate governance

 

No

102–35

 

Remuneration policies

 

 

 

 

 

Business report: Compensation report

 

Yes

102–36

 

Process for determining remuneration

 

 

 

 

 

Business report: Compensation report

 

Yes

102–37

 

Stakeholders’ involvement in remuneration

 

 

 

16

 

Business report: Compensation report

 

Yes

5. Stakeholder engagement

 

 

 

 

 

 

 

 

 

 

102–40

 

List of stakeholder groups

 

 

 

 

 

Stakeholder engagement

 

No

102–41

 

Collective bargaining agreements

 

3

 

8

 

Investment in people

 

No

102–42

 

Identifying and selecting stakeholders

 

 

 

 

 

Stakeholder engagement

 

No

102–43

 

Approach to stakeholder engagement

 

 

 

 

 

Stakeholder engagement

 

No

102–44

 

Key topics and concerns raised

 

 

 

 

 

Stakeholder engagement

 

No

6. Reporting practice

 

 

 

 

 

 

 

 

 

 

102–45

 

Entities included in the consolidated financial statements

 

 

 

 

 

Reporting profile

 

No

102–46

 

Defining report content and topic Boundaries

 

 

 

 

 

Sustainability program

 

No

102–47

 

List of material topics

 

 

 

 

 

Sustainability program

 

No

102–48

 

Restatements of information

 

 

 

 

 

Reporting profile

 

No

102–49

 

Changes in reporting

 

 

 

 

 

Reporting profile

 

No

102–50

 

Reporting period

 

 

 

 

 

Reporting profile

 

No

102–51

 

Date of most recent report

 

 

 

 

 

Reporting profile

 

No

102–52

 

Reporting cycle

 

 

 

 

 

Reporting profile

 

No

102–53

 

Contact point for questions regarding the report

 

 

 

 

 

Reporting profile

 

No

102–54

 

Claims of reporting in accordance with the GRI Standards

 

 

 

 

 

Reporting profile

 

No

102–55

 

GRI content index

 

 

 

 

 

GRI content index

 

No

102–56

 

External assurance

 

 

 

 

 

Assurance Report

 

No

SPECIFIC STANDARD DISCLOSURES

 

 

 

 

 

 

 

 

 

 

Customer-focused solutions

 

 

 

 

 

 

 

 

 

 

103–1

 

Explanation of the material topic and its Boundary

 

 

 

 

 

Sustainability program

 

No

103–2

 

The management approach and its components

 

 

 

 

 

Sustainability program

 

No

103–3

 

Evaluation of the management approach

 

 

 

 

 

Sustainability program

 

No

416–1

 

Assessment of the health and safety impacts of product and service categories

 

 

 

 

 

Customer-focused solutions

 

No

Own indicator

 

New patent applications

 

 

 

3, 4, 9

 

Customer-focused solutions

 

No

Access to hearing care

 

 

 

 

 

 

 

 

 

 

103–1

 

Explanation of the material topic and its Boundary

 

 

 

 

 

Sustainability program

 

No

103–2

 

The management approach and its components

 

 

 

 

 

Sustainability program

 

No

103–3

 

Evaluation of the management approach

 

 

 

 

 

Sustainability program

 

No

Own indicator

 

Employee volunteer work for the Hear the World Foundation

 

 

 

3, 4

 

Access to hearing care

 

No

Investment in people

 

 

 

 

 

 

 

 

 

 

103–1

 

Explanation of the material topic and its Boundary

 

 

 

 

 

Sustainability program

 

No

103–2

 

The management approach and its components

 

 

 

 

 

Sustainability program

 

No

103–3

 

Evaluation of the management approach

 

 

 

 

 

Sustainability program

 

No

401–1

 

New employee hires and employee turnover

 

6

 

5, 8

 

Investment in people

 

Yes

403–2

 

Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities

 

 

 

8

 

Investment in people

 

No

404–3

 

Percentage of employees receiving regular performance and career development reviews

 

6

 

5, 8

 

Investment in people

 

No

405–1

 

Diversity of governance bodies and employees

 

1

 

5, 8

 

Investment in people

 

Yes

Safeguarding the environment

 

 

 

 

 

 

 

 

 

 

103–1

 

Explanation of the material topic and its Boundary

 

 

 

 

 

Sustainability program

 

No

103–2

 

The management approach and its components

 

 

 

 

 

Sustainability program

 

No

103–3

 

Evaluation of the management approach

 

 

 

 

 

Sustainability program

 

No

302–1

 

Energy consumption within the organization

 

7, 8

 

7, 12, 13

 

Safeguarding the environment

 

Yes

303–1

 

Water withdrawal by source

 

7, 8

 

6

 

Safeguarding the environment

 

No

305–1

 

Direct (Scope 1) GHG emissions

 

7, 8

 

12, 13

 

Safeguarding the environment

 

Yes

305–2

 

Energy indirect (Scope 2) GHG emissions

 

7, 8

 

12, 13

 

Safeguarding the environment

 

Yes

305–3

 

Other indirect (Scope 3) GHG emissions

 

7, 8

 

12, 13

 

Safeguarding the environment

 

Yes

305–4

 

GHG emissions intensity

 

7, 8, 9

 

12, 13

 

Safeguarding the environment

 

Yes

306–2

 

Waste by type and disposal method

 

8

 

12, 13

 

Safeguarding the environment

 

No

307–1

 

Non-compliance with environmental laws and regulations

 

8

 

 

 

Safeguarding the environment

 

No

Governance, risk, and compliance management

 

 

 

 

 

 

 

 

 

 

103–1

 

Explanation of the material topic and its Boundary

 

 

 

 

 

Sustainability program

 

No

103–2

 

The management approach and its components

 

 

 

 

 

Sustainability program

 

No

103–3

 

Evaluation of the management approach

 

 

 

 

 

Sustainability program

 

No

205–2

 

Communication and training about anti-corruption policies and procedures

 

10

 

16

 

Ethics and integrity

 

No

206–1

 

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

 

 

 

 

 

Ethics and integrity

 

No

308–1

 

New suppliers that were screened using environmental criteria

 

8

 

 

 

Ethics and integrity

 

No

308–2

 

Negative environmental impacts in the supply chain and actions taken

 

8

 

 

 

Ethics and integrity

 

No

408–1

 

Operations and suppliers at significant risk for incidents of child labor

 

4, 5

 

8, 16

 

Ethics and integrity

 

No

409–1

 

Operations and suppliers at significant risk for incidents of forced or compulsory labor

 

4, 5

 

8

 

Ethics and integrity

 

No

412–1

 

Operations that have been subject to human rights reviews or impact assessments

 

1, 2

 

 

 

Ethics and integrity

 

No

414–1

 

New suppliers that were screened using social criteria

 

2

 

8, 16

 

Ethics and integrity

 

No

414–2

 

Negative social impacts in the supply chain and actions taken

 

2

 

8, 16

 

Ethics and integrity

 

No

415–1

 

Political contributions

 

 

 

16

 

Ethics and integrity

 

No

416–2

 

Incidents of non-compliance concerning the health and safety impacts of products and services

 

 

 

 

 

Ethics and integrity

 

No

419–1

 

Non-compliance with laws and regulations in the social and economic area

 

 

 

16

 

Ethics and integrity

 

No

UNCG = UN Global Compact Principle

AR = Annual Report

SDG = UN Sustainable Development Goal

All references refer to the 2016 version of the GRI Standards