Impact of broader sustainability trends on the long-term prospects and financial performance of the organisation

Major sustainability risks and opportunities in the near to medium term (3-5 years)

Social and environmental impact of the organization’s activities

Overall strategy to manage sustainability impacts, risks and opportunities in the near to medium term (3-5 years)

Key performance indicators to measure progress

Major successes and failures during the reporting period

Other established or emerging best practices

Involvement and accountability of management (C-suite) in corporate sustainability strategy and implementation in line with Global Compact principles

Corporate governance structure (Board of Directors or equivalent) and its role in oversight of corporate sustainability implementation in line with Global Compact principles

Evaluation and executive incentive structures promoting sustainability strategy in line with Global Compact principles

Other established or emerging best practices

List of stakeholder groups engaged by the organisation

Process for stakeholder identification and engagement

Outcome of stakeholder involvement

Process of incorporating stakeholder input into corporate strategy and business decision making

Adoption or modification of business strategy and operating procedures to maximize contribution to UN goals and issues

Development of products, services and business models that contribute to UN goals and issues

Social investments and philanthropic contributions that tie in with the organization’s core competencies, operating context and sustainability strategy

Public advocacy on the importance of one or more UN goals and issues

Partnership projects and collective actions in support of UN goals and issues

Leadership review of monitoring and improvement results

Process to deal with incidents

Other established or emerging best practices

Outcomes of risk and impact assessments

Outcomes of internal awareness-raising and training efforts

Outcomes of mechanisms for reporting concerns or seeking advice

Outcome of audits or other steps to monitor and improve the performance in the supply chain

Other established or emerging best practices

Risk and impact assessments in the area of human rights

Regular stakeholder consultations in the area of human rights

Internal awareness-raising and training on human rights for management and employees

Grievance mechanisms, communication channels and other procedures (e.g. whistleblower mechanisms) for reporting concerns or seeking advice

Inclusion of minimum human rights standards in contracts with suppliers and other relevant business partners

Audits or other steps to monitor and improve the human rights performance of companies in the supply chain

Other established or emerging best practices

Reference to relevant international conventions and other international instruments (e.g. the Universal Declaration of Human Rights (UDHR))

Reflection on the relevance of human rights for the company

Written company policy (e.g., in code of conduct) on human rights

Allocation of responsibilities and accountability within the organization

Specific commitments and goals for specified years

Other established or emerging best practices

System to track and measure performance based on standardized performance metrics

Leadership review of monitoring and improvement results

Process to deal with incidents

Disclosure of main incidents involving the company

Other established or emerging best practices

Outcomes of risk and impact assessments

Outcomes of internal awareness-raising and training efforts

Outcomes of mechanisms for reporting concerns or seeking advice

Outcome of audits or other steps to monitor and improve performance in the supply chain

Other established or emerging best practices

Risk and impact assessments in the area of labour

Regular stakeholder consultations in the area of labour

Internal awareness-raising and training on the labour principles for management and employees

Grievance mechanisms, communication channels and other procedures (e.g. whistleblower mechanisms) for reporting concerns or seeking advice

Inclusion of minimum labour standards in contracts with suppliers and other relevant business partners

Audits or other steps to monitor and improve the labour performance of companies in the supply chain

Other established or emerging best practices

Reference to relevant international conventions and other international instruments (e.g. ILO Core Conventions)

Reflection on the relevance of the labour principles for the company

Written company policy (e.g., in code of conduct) on labour

Allocation of responsibilities and accountability within the organisation

Specific commitments and goals for specified years

Other established or emerging best practices

Outcomes of risk and impact assessments and measurements of environmental footprint

Outcomes of internal awareness-raising and training efforts

Outcomes of mechanisms reporting concerns or seeking advice

Percentage of contracts with business partners guaranteeing minimum environmental standards

Outcome of audits or other steps to monitor and improve performance in the supply chain

Other established or emerging best practices

Reference to relevant international conventions and other international instruments (e.g. Rio Declaration on Environment and Development)

Reflection on the relevance of environmental stewardship for the company

Written company policy on environmental stewardship

Allocation of responsibilities and accountability within the organisation

Specific commitments and goals for specified years

Other established or emerging best practices

Environmental risk and impact assessments

Regular stakeholder consultations on environmental impact

Internal awareness-raising and training on environmental stewardship for management and employees

Inclusion of minimum environmental standards in contracts with suppliers and other relevant business partners

Audits or other steps to monitor and improve the environmental performance of companies in the supply chain

Other established or emerging best practices

System to track and measure performance based on standardized performance metrics

Leadership review of monitoring and improvement results

Process to deal with incidents

Other established or emerging best practices

System to track and measure performance on corruption based on standardized performance metrics

Leadership review of monitoring and improvement results

Process to deal with incidents

Other established or emerging best practices

Outcomes of risk and impact assessments

Outcomes of internal awareness-raising efforts and training for management and employees

Outcomes of mechanisms for reporting concerns or seeking advice

Percentage of contracts with business partners guaranteeing minimum anti-corruption standards

Outcome of audits or other steps to monitor and improve performance in the supply chain

Other established or emerging best practices

Risk and impact assessments in the area of anti-corruption

Regular stakeholder consultations in the area of anti-corruption

Internal awareness-raising and training on anti-corruption efforts for management and employees

Grievance mechanisms, communication channels and other procedures (e.g. whistleblower mechanisms) for reporting concerns or seeking advice on corruption

Inclusion of minimum anti-corruption standards in contracts with suppliers and other relevant business partners

Audits or other steps to monitor corruption and improve the performance of companies in the supply chain

Other established or emerging best practices

Reference to relevant international conventions and other international instruments (e.g. UN Convention Against Corruption)

Reflection on the relevance of anti-corruption for the company

Written company policy on anti-corruption (e.g., in code of conduct)

Allocation of responsibilities and accountability regarding corruption within the organisation

Specific commitments and goals for specified years

Other established or emerging best practices

Description of raw materials and (semi-) finished products used, by country or region of origin

Description of key suppliers, subcontractors and other business partners involved in the value chain

Value chain risk assessment to identify potential issues with suppliers and other business partners

Policy on value chain, including a policy for suppliers and subcontractors

Communication of relevant policies/codes, positions or concerns to suppliers and other business partners

Audits/screenings for compliance in value chain

Allocation of responsibility in the value chain and procedures to remedy any non-compliance issues

Other established or emerging best practices

Legal structure, including any group structure and ownership

Countries where the organisation operates, with either major operations or operations that are specifically relevant to sustainability

Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries)

Primary brands, products, and/or services

Direct and indirect economic value generated for various stakeholders (employees, owners, government, lenders, etc.)

Independently verified against assurance standard (e.g. AA1000 Assurance Standard, ISAE 3000)

Verified by independent auditors

COP uses the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines

COP qualifies for Level B or above of the GRI application levels

COP includes comparison of key performance indicators for the previous 2-3 years

Other established or emerging best practices