GRI content index 102-55


GRI 101: FOUNDATION 2016

GRI 102: General disclosures 2016

Standard

Page

Omission

UNGC

SDG

Organisational profile

102-1: Name of the organization

Corporate identity

102-2: Activities, brands, products, and services

Corporate identity

102-3: Location of headquarters

São José dos Campos (SP).

102-4: Location of operations

Corporate identity

Corporate identity

102-5: Ownership and legal form

Corporate identity

102-6: Markets served

Corporate identity

Corporate identity

102-7: Scale of the organization

People management

102-8: Information on employees and other workers

GRI attachment

GRI attachment

GRI attachment

GRI attachment

6

8

102-9: Supply chain

Supplier management

Supplier management

Supplier management

102-10: Significant changes to the organization and its supply chain

Supplier management

Supplier management

Supplier management

102-11: Precautionary principle or approach

People management

102-12: External initiatives

Corporate governance

102-13: Membership of associations

Corporate governance

Strategy

102-14: Statement from senior decision-maker

Message from the CEO

Ethics and integrity

102-16: Values, principles, standards, and norms of behaviour

Corporate identity

Corporate identity

Corporate governance

10

16

Governance structure

102-18: Governance structure

Corporate governance

Stakeholder engagement

102-40: List of stakeholder groups

Corporate governance

102-41: Collective bargaining agreements

People management

3

8

102-42: Identifying and selecting stakeholders

Corporate governance

102-43: Approach to stakeholder engagement

Technological innovation to perpetuate the company

102-44: Key topics and concerns raised

Technological innovation to perpetuate the company

Reporting practices

102-45: Entities included in the consolidated financial statements

About the report

102-46: Defining report content and topic boundaries

About the report

GRI attachment

102-47: List of material topics

About the report

102-48: Restatements of information

About the report

102-49: Changes in reporting

About the report

102-50: Reporting period

About the report

102-51: Date of most recent report

About the report

102-52: Reporting cycle

About the report

102-53: Contact point for questions regarding the report

About the report

102-54: Claims of reporting in accordance with GRI standards

About the report

102-55: GRI content index

GRI content index

102-56: External assurance

Avibras does not have its social and environmental information audited.

Material topics

Standard

Page

Omission

UNGC

SDG

GRI 201: Economic performance 2016

GRI 103: Management approach 2016

103-1: Explanation of the material topic and its boundary

About the report

GRI attachment

103-2: The management approach and its components

Corporate identity

1, 8

1, 5, 8, 16

103-3: Evaluation of the management approach

Corporate identity

Economic and financial performance

201-1: Direct economic value generated and distributed

Corporate identity

Corporate identity

Corporate identity

Economic and financial performance

Economic and financial performance

Economic and financial performance

Economic and financial performance

2, 5, 7, 8, 9

201-4: Financial assistance received from government

Corporate identity

Economic and financial performance

GRI 202: Market presence 2016

GRI 103: Management approach 2016

103-1: Explanation of the material topic and its boundary

About the report

GRI attachment

103-2: The management approach and its components

People management

1, 8

1, 5, 8, 16

103-3: Evaluation of the management approach

People management

202-1: Ratios of standard entry level wage by gender compared to local minimum wage

GRI attachment

6

1, 5, 8

GRI 203: Indirect economic impacts 2016

GRI 103: Management approach 2016

103-1: Explanation of the material topic and its boundary

About the report

GRI attachment

103-2: The management approach and its components

Corporate identity

1, 8

1, 5, 8, 16

103-3: Evaluation of the management approach

Corporate identity

203-2: Significant indirect economic impacts

Corporate identity

Technological innovation to perpetuate the company

1, 2, 3, 8, 10, 17

GRI 205: Anti-corruption 2016

GRI 103: Management approach 2016

103-1: Explanation of the material topic and its boundary

About the report

GRI attachment

103-2: The management approach and its components

Corporate governance

Risk management

1, 8

1, 5, 8, 16

103-3: Evaluation of the management approach

Corporate governance

205-2: Communication and training about anti-corruption policies and procedures

Corporate governance

Supplier management

10

16

205-3: Confirmed incidents of corruption and actions taken

Neither Avibras nor its employees were subject to any corruption-related public lawsuits in the period covered by the report.

10

16

GRI 302: Energy 2016

GRI 103: Management approach 2016

103-1: Explanation of the material topic and its boundary

Non-priority topic.

103-2: The management approach and its components

Environment

1, 8

1, 5, 8, 16

103-3: Evaluation of the management approach

Environment

302-1: Energy consumption within the organization

Environment

GRI attachment

7, 8

7, 8, 12,13

302-4: Reduction of energy consumption

Environment

GRI attachment

8, 9

7, 8, 12,13

GRI 302: Water 2016

GRI 103: Management approach 2016

103-1: Explanation of the material topic and its boundary

Non-priority topic.

103-2: The management approach and its components

Environment

1, 8

1, 5, 8, 16

103-3: Evaluation of the management approach

Environment

303-1: Water withdrawal by source

GRI attachment

7, 8

6

GRI 304: Biodiversity 2016

GRI 103: Management approach 2016

103-1: Explanation of the material topic and its boundary

Non-priority topic.

103-2: The management approach and its components

Environment

1, 8

1, 5, 8, 16

103-3: Evaluation of the management approach

Environment

304-1: Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Environment

8

6, 14, 15

GRI 306: Effluents and waste 2016

GRI 103: Management approach 2016

103-1: Explanation of the material topic and its boundary

Non-priority topic.

103-2: The management approach and its components

Environment

1, 8

1, 5, 8, 16

103-3: Evaluation of the management approach

Environment

 

306-2: Waste by type and disposal method

Environment

GRI attachment

8

3, 6, 12

GRI 401: Employment 2016

GRI 103: Management approach 2016

103-1: Explanation of the material topic and its boundary

About the report

GRI attachment

103-2: The management approach and its components

People management

1, 8

1, 5, 8, 16

103-3: Evaluation of the management approach

People management

401-1: New employee hires and employee turnover

GRI attachment

GRI attachment

GRI attachment

GRI attachment

GRI attachment

GRI attachment

GRI attachment

GRI attachment

6

5, 8

401-2: Benefits provided to full-time employees that are not provided to temporary or part-time employees

People management

8

GRI 403: Occupational health and safety 2016

GRI 103: Management approach 2016

103-1: Explanation of the material topic and its boundary

About the report

GRI attachment

103-2: The management approach and its components

People management

1, 8

1, 5, 8, 16

103-3: Evaluation of the management approach

People management

403-2: Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities

GRI attachment

GRI attachment

3, 8

403-3: Workers with high incidence or high risk of diseases related to their occupation

People management

3, 8

GRI 404: Training and education 2016

GRI 103: Management approach 2016

103-1: Explanation of the material topic and its boundary

About the report

GRI attachment

103-2: The management approach and its components

People management

1, 8

1, 5, 8, 16

103-3: Evaluation of the management approach

People management

404-1: Average hours of training per year per employee

People management

People management

GRI attachment

GRI attachment

6

4, 5, 8

404-2: Programs for upgrading employee skills and transition assistance programs

People management

GRI attachment

8

GRI 413: Local communities 2016

GRI 103: Management approach 2016

103-1: Explanation of the material topic and its boundary

About the report

GRI attachment

103-2: The management approach and its components

Community relations

1, 8

1, 5, 8, 16

103-3: Evaluation of the management approach

Community relations

413-1: Operations with local community engagement, impact assessments, and development programs

Community relations

GRI attachment

1

GRI 415: Public policies 2016

GRI 103: Management approach 2016

103-1: Explanation of the material topic and its boundary

About the report

GRI attachment

103-2: The management approach and its components

Corporate governance

1, 8

1, 5, 8, 16

103-3: Evaluation of the management approach

Corporate governance

 

 

415-1: Political contributions

Avibras did not make financial contributions to politicians or political parties.

10

16

GRI 416: Client health and safety 201

GRI 103: Management approach 2016

103-1: Explanation of the material topic and its boundary

About the report

GRI attachment

103-2: The management approach and its components

Corporate identity

Client relations

1, 8

1, 5, 8, 16

103-3: Evaluation of the management approach

Corporate identity

Client relations

416-1: Assessment of the health and safety impacts of product and service categories

Corporate identity

Supplier management

Supplier management

416-2: Incidents of non-compliance concerning the health and safety impacts of products and services

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

16