Avibras - GRI content index

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