Management report Global reporting initiative content index (GRI)

GRI 102: General Disclosures
GRI Standard	Content	Section-Comments
1. Profile of the organisation (2016)
102-1	Name of the organisation	Viscofan Group
102-2	Activities, brands, products and services	Our business model: Competitive advantages Commercial and supply management: Product range
102-3	Location of the headquarters	Berroa Industrial Park C/Berroa, 15 – 4ª planta 31192 Tajonar (Navarre) - Spain
102-4	Location of the operations	Our business model: Competitive advantages
102-5	Property and legal status	Corporate Governance: Governing bodies
102-6	Markets served	Our business model
102-7	Size of the organisation	2020 results
102-8	Information about employees and other workers	Work management
102-9	Supply chain	Commercial and supply management
102-10	Significant changes in the organisation and its supply chain	Letter from the Chairman Foundation 2020 results
102-11	Precautionary principle or approach	Commercial and supply management: Product safety and food hygiene Environmental management and climate change: Enfoque de gestión
102-12	External initiatives	Letter from the Chairman Foundation Gobierno Corporativo: Good governance practices
102-13	Affiliation to associations	Human rights and impact on society: Alliances
2. Strategy (2016)
102-14	Statement of senior management responsible for decision-making	Letter from the Chairman
102-15	Key impacts, risks and opportunities	Risk management
3. Ethics and integrity (2016)
		Our business model: Misión, Visión y Valores
102-16	Values, principles, standards and rules of conduct	Corporate Governance: Good governance practices; Regulatory compliance system y Corruption and fraud prevention Human rights and impact on society: Nuestros ejes de actuación y Supervising compliance
102-17	Mechanisms of advice and ethical concerns	Corporate Governance: Regulatory compliance system Human rights and impact on society: Supervising compliance
4. Governance (2016)
102-18	Governance structure	Corporate Governance: Governing bodies and Risk management
102-19	Delegation of authority	Corporate Governance: Governing bodies
102-20	Executive responsibility regarding financial, environmental and social issues	Our business model: Estrategia More To Be Gobierno Corporativo: Governing bodies; Corruption and fraud prevention y Risk management Gestión medioambiental y cambio climático: Enfoque de gestión Human rights and impact on society: Supervising compliance
102-21	Consultation with stakeholders regarding financial, environmental and social issues	Foundation: Materiality
102-22	Composition of the senior governance body and its committees	Corporate Governance: Governing bodies
120-23	Chairman of the senior governance body and its committees	Corporate Governance: Governing bodies
120-24	Appointment and selection of the senior governance body	Corporate Governance: Governing bodies
102-25	Conflicts of interest	Corporate Governance: Corruption and fraud prevention
102-26	Function of the senior governance body in the selection of objectives, values and strategy	Our business model: Estrategia More To Be Corporate Governance
102-27	Collective knowledge of the senior governance body	Corporate Governance: Governing bodies
102-28	Performance assessment of the senior governance body	Corporate Governance: Governing bodies
102-29	Identification and management of economic, environmental and social impacts	Foundation: Materiality Corporate Governance: Good governance practices, Governing bodies, Regulatory compliance system, Prevención de la Corrupción y el Fraude and Risk management Gestión medioambiental y cambio climático: Enfoque de gestión
		Human rights and impact on society: Supervising compliance
102-30	Efficacy of the risk management processes	Corporate Governance: Risk management
102-31	Assessment of financial, environmental and social issues	Corporate Governance: Governing bodies
102-32	Function of the senior governance body in the preparation of sustainability reports	Corporate Governance: Good governance practices y Governing bodies. Viscofan's Board of Directors is the top body in charge of the Non-Financial Information Report
		Foundation: Relations with our stakeholders
102-33	Communication of critical concerns	Corporate Governance: Regulatory compliance system Human rights and impact on society: Supervising compliance Viscofan on the stock market: Viscofan, its shareholders and investors
102-34	Nature and total number of critical concerns	Corporate Governance: Regulatory compliance system
102-35	Remuneration policies	The Board of Directors annual remuneration report is available at www.viscofan.com
102-36	Process for determining the remuneration	Corporate Governance: Governing bodies
102-37	Involvement of stakeholders in the remuneration	The Board of Directors' annual remuneration report is available at www.viscofan.com
5. Participation of stakeholders (2016)
102-40	List of stakeholders	Foundation: Relations with our stakeholders
102-41	Collective bargaining agreements	Work management: Employment and remuneration Human rights and impact on society: Ejes de actuación
102-42	Identification and selection of stakeholders	Foundation: Relations with our stakeholders
102-43	Approach for the participation of stakeholders	Foundation: Relations with our stakeholders
102-44	Key issues and concerns mentioned	Foundation
6. Practices for preparing reports (2016)
102-45	Entities included in the consolidated financial statement	Consolidated financial statement of the Viscofan Group. Note 2
102-46	Definition of the contents of the reports and the coverage of the issue	Foundation
102-47	List of material issues	Foundation: Materiality
102-48	Re-expression of the information	No significant re-expressions in the period
102-49	Changes in the preparation of reports	Foundation
102-50	Period covered by the report	The integrated annual report reflects the financial, social and environmental activity carried out by the Viscofan Group in 2020.
102-51	Date of last report	2019 Annual Integrated Report, Financial Statement and Annual Accounts
102-52	Cycle of the preparation of reports	Annual
102-53	Point of contact for report-related queries	Investor Relations and Communication Department. Info-inv@viscofan.com +34 948198436
102-54	Declaration of preparation of the report in accordance with GRI standards	Foundation
102-55	GRI content index	Table of GRI indicators
102-56	External verification
GRI 103: Management approach
GRI. 103: Management approach (2016)
103-1	Explanation of the material issue and its coverage	Foundation: Materiality
103-2	The management approach and its components	Foundation See sections: Corporate Governance; Commercial and supply management; Work management; Environmental management and climate change; Derechos Humano e impacto en la sociedad; Viscofan on the stock market The policies of the different areas are detailed in Regulatory compliance system, within the Corporate Governance section.
103-3	Evaluation of the management approach	Foundation
GRI 200: Economic
GRI 201: Financial performance (2016)
201-1	Direct generated and distributed financial value	Foundation: Generated and distributed value matrix Commercial and supply management Work management Environmental management and climate change Human rights and impact on society Viscofan on the stock market
201-3	Obligations of the benefits plan and other retirement plans	Employment and remuneration
201-4	Financial aid received from the government	Human rights and impact on society: Responsible taxation
GRI 202: Presence in the market (2016)
202-1	Ratio of standard initial category salary by gender compared to the local minimum wage	Human rights and impact on society: Our main lines of action in human rights
202-2	Proportion of senior management hired from the local community	Work management: Human team
GRI 203: Indirect economic impacts (2016)
203-1	Investments in infrastructure and supported services	Letter from the Chairman Work management: Occupational safety Environmental management and climate change
203-2	Significant indirect economic impacts	2020 results
GRI 204: Purchase practices (2016)
204-1	Proportion of expense with local suppliers.	Commercial and supply management: Selection of suppliers
GRI 205: Anticorrupción (año 2016)
205-1	Transactions assessed for corruption-related risks	Corporate Governance: Corruption and fraud prevention
205-2	Communication and training about anti-corruption policies and procedures	Corporate Governance: Regulatory compliance system; Corruption and fraud prevention Work management: Professional development Human rights and impact on society: Supervising compliance
205-3	Confirmed cases of corruption and measures taken	Corporate Governance: Corruption and fraud prevention
GRI 206: Unfair competition (2016)
206-1	Legal actions related to unfair competition, monopolistic practices and against free competition	Corporate Governance: Corruption and fraud prevention
GRI 207: Taxation (2019)
207-1	Tax focus	Corporate Governance
207-2	Tax governance, Risk control and management	Corporate Governance

207-4	Presentation of reports country by country	Human rights and impact on society: Responsible taxation

GRI 300: ENVIRONMENTAL
GRI 302: Energy (2016)
302-1	Energy consumption within the organisation	Environmental management and climate change: Gestión responsable de la energía
302-3	Energy intensity	Environmental management and climate change: Gestión responsable de la energía
302-4	Reduction of energy consumption	Environmental management and climate change: Gestión responsable de la energía
GRI 303: Water and effluents (2018)
303-1	Interaction with water as a shared resource	Environmental management and climate change: Responsible management of the end-to-end water cycle
303-3	Water extraction	Environmental management and climate change: Responsible management of the end-to-end water cycle
303-4	Water discharges	Environmental management and climate change: Responsible management of the end-to-end water cycle
303-5	Water consumption	Environmental management and climate change: Responsible management of the end-to-end water cycle
GRI 305: Emissions (2016)
305-1	Direct emissions of GHG (scope 1)	Environmental management and climate change: Gestión responsable de la energía
305-2	Indirect emissions of GHG from generating energy (scope 2)	Environmental management and climate change: Gestión responsable de la energía
305-4	Intensity of GHG emissions	Environmental management and climate change: Gestión responsable de la energía
305-5	Reduction of GHG emissions	Environmental management and climate change: Gestión responsable de la energía
305-7	Nitrogen oxides (NOX), sulphur oxides (SOX) and other significant air emissions	Environmental management and climate change: Gestión responsable de la energía
GRI 306: Effluents and waste (2016)
306-1	Wastewater according to its quality and destination	Environmental management and climate change: Responsible management of the end-to-end water cycle
306-2	Waste by type and disposal method	Environmental management and climate change: Responsible management of the use of raw materials and minimisation of waste. Circular economy
306-3	Significant spills/leaks	Environmental management and climate change: Responsible management of the use of raw materials and minimisation of waste. Circular economy
GRI 307: Environmental compliance (2016)
307-1	Non-compliance with environmental legislation and regulations	Environmental management and climate change In Brazil, an environmental administrative file was under way in 2010, for which no decision had been handed down, although at 2020 year-end, it is considered that a favourable resolution is possible
GRI 308: Environmental evaluation of suppliers (2016)
308-1	New suppliers that have passed screening filters according to environmental criteria	Commercial and supply management: Product range and Selection of suppliers Environmental management and climate change: Responsible management of the use of raw materials and minimisation of waste. Circular economy
GRI 400: SOCIAL
GRI 401: Employment (2016)
401-1	New employee hiring and staff rotation	Work management: Employment and remuneration
GRI 402: Worker-company relations (2016)
402-1	Minimum warning periods for operational changes	Human rights and impact on society: Our main lines of action in human rights
GRI 403: Health and safety in the workplace (2018)
403-1	Occupational health and safety management system	Work management: Occupational safety
403-2	Hazard identification, risk assessment and incident investigation	Work management: Occupational safety
403-4	Participation of workers, queries and notifications on health and safety in the workplace	Work management: Occupational safety
403-5	Worker training on occupational health and safety	Work management: Occupational safety
403-8	Workers covered by an occupational health and safety management system	Work management: Occupational safety
403-9	Work-related injuries	Work management: Occupational safety
403-10	Professional diseases and illnesses	Work management: Occupational safety
GRI 404: Training and teaching (2016)
404-1	Average number of training hours per employee	Work management: Professional development
404-2	Programmes to improve employee skills and transition assistance programmes	Work management: Professional development
404-3	Percentage of employees who receive periodic performance and professional development assessments	Work management: Professional development
GRI 405: Diversity and equal opportunities (2016)
405-1	Diversity in governing bodies and employees	Governing bodies Work management: Equality and work-life balance
405-2	Ratio of base salary and remuneration of women to men	Work management: Employment and remuneration
GRI 406: Non-Discrimination (2016)
406-1	Cases of discrimination and corrective actions undertaken	Human rights and impact on society: Supervising compliance
GRI 407: Freedom of association and collective bargaining (2016)
407-1	Operations and suppliers whose right to freedom of association and collective bargaining could be at risk	Human rights and impact on society:Our main lines of action in human rights Commercial and supply management: Selection of suppliers
GRI 408: Child labour (2016)
408-1	Operations and suppliers with significant risk of cases of child labour	Human rights and impact on society: Our main lines of action in human rights Commercial and supply management: Selection of suppliers
GRI 409: Forced or compulsory labour (2016)
409-1	Operations and suppliers with significant risk of cases of forced or compulsory labour	Human rights and impact on society: Our main lines of action in human rights Commercial and supply management: Selection of suppliers
GRI 412: Assessment of human rights (2016)
412-2	Training of employees in human rights policies or procedures	Work management: Professional development Human rights and impact on society: Supervising compliance
GRI 413: Local communities (2016)
413-1	Operations with local community participation, impact assessments and development programmes	Human rights and impact on society: Commitment to our communities Environmental management and climate change
GRI 414: Social assessment of suppliers (2016)
414-1	New suppliers that have passed screening filters according to social criteria	Commercial and supply management: Selection of suppliers Human rights and impact on society: Our main lines of action in human rights
GRI 416: Health and safety of customers (2016)
416-1	Assessment of the health and safety impacts of the categories of products or services	Commercial and supply management: Product safety and food hygiene
GRI 417: Marketing and labelling (2016)
417-1	Requirements for information and labelling of products and services	Commercial and supply management: Customer satisfaction
GRI 418: Customer privacy (2016)
418-1	Complaints based on violations of the customer's privacy and loss of the customer's data	Commercial and supply management: Customer satisfaction