We have included a reporting index table based on the JSE Sustainability Disclosure Guidance indicating the materiality assessment of the sustainability topics. Where the relevant disclosure is available and has been provided, a reference to such disclosure has been noted for ease of reference.
Certain disclosures require a process of data collection and verification and will be disclosed in future years' reports.
The JSE/BLT legend indicates disclosures and metrics required by the JSE Sustainability Disclosure Guidance ( JSE) and metrics that are used by the Group (BLT) that extend beyond the metrics and disclosures recommended by the JSE.
The C/L legend indicates whether metrics and disclosures are considered core or leadership metrics as defined In the JSE Sustainability Disclosure Guidance.
The material and relevant column indicates the Initial assessment of whether sustainability topics are considered material and relevant or not. Certain topics are still being analysed as to materiality and an annual review will be conducted to review and confirm the materiality assessments.
Category | Topic | Sub-topic | JSE/Blue Label |
C/L | Metric | Material and relevant |
Page number in the report |
Section in the report |
Governance | Board composition | Board diversity | JSE | C | Composition of the Board and its Committees by race, gender, age group (under 30, 30-50, over 50) and, where relevant, any under-represented social groups. | Yes | Board of Directors | Board of Directors |
Board competence | JSE | C | Description of the specific skills, competencies, and experience on the Board to address the organisation's significant sustainability-related impacts, risks, and opportunities. | Yes | Board of Directors | Board of Directors | ||
Board independence | JSE | C | Composition of the Board regarding: executive or non-executive; independence; tenure on the governance body; and number and nature of each individual's other significant positions and commitments. | Yes | Board of Directors | Board of Directors | ||
Remuneration | Remuneration practices | JSE | C | How the remuneration policies for Board members and senior executives relate to their objectives and performance in relation to delivery of the organisation's strategy and management of its impacts on people, the environment and the economy, noting the split between fixed pay and variable pay, and with variable pay split into short and long-term incentives. | Yes | Remuneration report | Remuneration report | |
Ethical behaviour | Anti-corruption | JSE | C | Total percentage of governance body members, employees and business partners who have received training or awareness-raising on the organisation's anti-corruption policies and procedures, broken down by employee category and region. | Yes | Effective and ethical leadership | Effective and ethical leadership – maintaining high ethical standards | |
JSE | C | Total number and nature of incidents of corruption confirmed during the current year, related to this year and previous years, with a description of the activities taken to address confirmed incidents, and of the outcomes of these activities. | Yes | Effective and ethical leadership | Effective and ethical leadership – ethical breaches | |||
JSE | C | A description of:
|
Yes | Effective and ethical leadership | Effective and ethical leadership – maintaining high ethical standards | |||
JSE | L | Discussion of initiatives and stakeholder engagement to improve the broader operating environment and culture, to combat corruption. | Yes | Will be disclosed in future reports | N/A | |||
JSE | C | Total monetary value of financial and in-kind political contributions made directly and indirectly by the organisation, by country and recipient/beneficiary. | Yes | Effective and ethical leadership | Effective and ethical leadership – maintaining high ethical standards | |||
JSE | C | Identify the significant issues that are the focus of the Company's participation in public policy development and lobbying, including within any business association that the Company is a member of; describe the Company's strategy relevant to these areas of focus, identifying any differences between its lobbying positions and its purpose, policies, goals and other public positions. | No | N/A | N/A | |||
Compliance and risk management | Incidents | JSE | C | Number and nature of significant environmental, social and/or governance-related incidents during the reporting period, including incidents of legal non-compliance (whether under investigation, pending finalisation, or finalised) and directives, compliance notices, warnings or investigations, and any public controversies. | Yes | Compliance report | Compliance report | |
Governance | Compliance and risk management | Fines and monetary loss | JSE | C | Total number and monetary value of fines, settlements, penalties, and other monetary loss suffered in relation to ESG incidents or breaches, including individual and total cost of the fines, settlements and penalties paid in relation to ESG incidents or breaches; and description of plans to address any incidents or breaches. | Yes | Compliance report | Compliance report |
Tax paid and estimated tax gap | JSE | C | A description of the organisation's approach to tax, including:
|
Yes | Compliance report | Compliance report | ||
Tax transparency | JSE | C | For each tax jurisdiction: the total global tax borne by the Company, including corporate income taxes, property taxes, non-creditable VAT and other sales taxes, employer-paid payroll taxes and other taxes that constitute costs to the Company, by category of taxes. | Yes | Compliance report | Compliance report | ||
JSE | L | Extent of exposure to countries and jurisdictions recognised for their corporate tax rate, tax transparency and tax haven status; estimated tax gap (gap between estimated effective tax rate and estimated statutory tax rate). | No | N/A | N/A | |||
Diversity and inclusion | JSE | C | Percentage of employees per employee category by race, gender, age group (under 30, 30-50, over 50), and where relevant other diversity indicators. | Yes | Social impact: human capital | Social impact: human capital | ||
Social | Labour standards | Blue Label | Total headcount | Yes | Social impact: human capital | Social impact: human capital – balancing a young workforce | ||
JSE | C | Number of allegations and confirmed incidents of discrimination and/or human rights incidents relating to workers incidents during the reporting period, noting the investigation status of reported and actual incidents, actions taken, and total amount of monetary losses due to legal proceedings associated with labour law violation, employment discrimination, and/or human rights violations. | Yes | Social impact: human capital | Social impact: human capital – human capital profile | |||
Social | Labour standards | B-BBEE | Blue Label | B-BBEE status level and diversity indicators | Yes | Social impact: human capital | Social impact: human capital – human capital profile | |
Employee engagement survey | Blue Label | Scores on:
|
Yes | Social impact: human capital | Social impact: human capital – human capital profile | |||
Pay equality | JSE | C | Ratio between the CEO's total annual remuneration and the median, lower quartile, and upper quartile of the total annual remuneration of all the organisation's employees (excluding the CEO). | Yes | Will be disclosed infuture reports. | Remuneration report | ||
JSE | L | The ratio of the average annual remuneration of the top 10% of the organisation's top earners, and the average annual remuneration for the bottom 10% of the lowest earners in the organisation. | Yes | Will be disclosed infuture reports. | Remuneration report | |||
JSE | C | The total annual remuneration of both the highest paid employee and the lowest paid employee; the average remuneration; and the median remuneration of all employees. | Yes | Will be disclosed in future reports. | N/A | |||
JSE | C | Ratio of the total annual remuneration of women to men, and by race group, for each employee category, by "significant locations of operation" (as defined by the organisation). | Yes | Will be disclosed in future reports. | N/A | |||
Wage level and living wage | JSE | C | When a significant proportion of employees are compensated based on wages subject to minimum wage rules, report the relevant ratio of the standard entry level wage by race and gender compared to the applicable legislated minimum wage for the sector. | Yes | Social impact: human capital | Social impact: human capital – wage level and living wage | ||
JSE | C | Ratio of lowest wage to living wage for employees and non-employee workers for each significant location of operation. | Yes | Will be disclosed in future reports. | N/A | |||
JSE | L | Percentage of employees and non-employee workers whose wages fall below a specific living wage methodology or benchmark. | Yes | Will be disclosed in future reports. | N/A | |||
Social | Labour standards | Freedom of association and collective bargaining | JSE | C | Describe how the organisation manages freedom of association and collective bargaining, noting any policy or policies considered likely to affect workers' decisions to form or join a trade union, to bargain collectively or to engage in trade union activities. | Yes | Effective and ethical leadership | Effective and ethical leadership – maintaining high ethical standards |
JSE | C | Percentage of total employees covered under collective bargaining agreements. | Yes | Effective and ethical leadership | Effective and ethical leadership – maintaining high ethical standards | |||
JSE | C | Disclose the extent of major work stoppages (including both strikes and lockouts) due to disputes between the undertaking and its workforce, including the number of major work stoppages, and for each: number of workers involved; length in days of stoppage, reasons, and steps taken to resolve each dispute. | Yes | Social impact: human capital | Social impact: human capital – employee engagement | |||
JSE | L | An explanation of the due diligence assessment performed on suppliers for which the right to freedom of association and collective bargaining is at risk including measures taken by the organisation to address these risks. | Yes | Social impact: customer and supply chain responsibility – monitoring human rights | Social impact: customer and supply chain responsibility – monitoring human rights | |||
Characteristics of employees and workers in workforce | JSE | C | Describe key characteristics of employees in own workforce, including: total number of all employees by country; permanent employees; temporary employees; non-guaranteed hours employees; full-time employees; and part-time employees – with breakdown by race and gender for each. | Yes | Social impact: human capital | Social impact: human capital – human capital profile | ||
Community development | Community human rights | JSE | C | Total number and percentage of operations that have been subject to a human rights due diligence process or impact assessments, by country. | No | N/A | N/A | |
JSE | C | Nature of processes for engaging with affected communities and their representatives, and channels for affected community members to raise concerns. | No | N/A | N/A | |||
JSE | C | Number and type of grievances reported with associated impacts related to a salient human rights issue in the reporting period, and an explanation of the percentage of these that are remedied in agreement with those who expressed the grievance. | Yes | Effective and ethical leadership | Effective and ethical leadership – maintaining high ethical standards | |||
Social | Community development | JSE | L | Number and percentage of relevant sites (typically those involved in extracting, harvesting, or developing natural resources or energy) that implement a human rights and security approach consistent with the Voluntary Principles on Security and Human Rights. | No | N/A | N/A | |
JSE | L | Number and percentage of sites at which the ownership, use of or access to land is contested, and an explanation of actions taken to address related social risks. | No | N/A | N/A | |||
Skills for the future | JSE | C | Describe the employee and external skills development programmes aimed at developing skills that increase the recipient's future mobility, career development, and/or income-earning potential. | Yes | Social impact: human capital | Social impact: human capital – focusing on building skills | ||
Employment and wealth creation | JSE | C | Total number and rate of new employee hires during the reporting period, by age group, gender, other indicators of diversity, and region. | Yes | Social impact: human capital | Social impact: human capital – recruitment | ||
JSE | C | Total number and rate of employee turnover (for permanent employees) during the reporting period, by age group, gender, other indicators of diversity, and region. | Yes | Social impact: human capital | Social impact: human capital – how we performed | |||
Economic contribution | JSE | C | Direct economic value generated and distributed on an accrual basis, covering the basic components for the organisation's global operations, ideally split out by:
|
Yes | Value added statement | Value added statement | ||
JSE | C | Description of significant identified indirect economic impacts of the organisation, including for example: number of jobs supported in supply or distribution chain; number of suppliers/ enterprises supported from defined vulnerable groups; nature of economic development in areas of high poverty; availability of products and services for those on low incomes or previously disadvantaged; enhanced skills and knowledge in a professional community or geographic location. | Yes | Social impact: corporate social responsibility and community development | Social impact: corporate social responsibility and community development | |||
JSE | C | Percentage of the procurement budget used for significant locations of operation that is spent on local suppliers, noting the organisation's definitions of "local" and for "significant locations of operation". | Yes | Social impact: corporate social responsibility and community development | Social impact: corporate social responsibility and community development | |||
Social | Community development | JSE | L | Description (quantitative and qualitative) of the extent of significant infrastructure investment and services supported. | No | N/A | N/A | |
JSE | L | Total monetary value of financial assistance received by the organisation from any government during the reporting period. | No | N/A | N/A | |||
Health and safety | Workplace health and safety | JSE | C | Number and rate of fatalities as a result of a work-related injury or ill-health during the reporting period across the organisation; the disclosure should include both employees and workers who are not employees, but whose work and/or workplace is controlled by the organisation. | Yes | Social impact: human capital | Social impact: human capital – health and safety performance | |
JSE | C | Number of recordable work-related injuries, and number of work-related illnesses or health conditions arising from exposure to work-related hazards during the reporting period; the disclosure should include both employees and workers who are not employees, but whose work and/or workplace is controlled by the organisation. | Yes | Social impact: human capital | Social impact: human capital – health and safety performance | |||
JSE | L | An explanation of how the organisation facilitates workers' access to non-occupational medical and healthcare services and the scope of access provided for employees and workers, and a description of any voluntary health promotion services and programmes offered to workers to address major non-work- related health risks, including the specific health risks addressed. | Yes | Social impact: human capital | Social impact: human capital – health and safety performance | |||
Customer responsibility | High-risk products and services | JSE | C | Description of products and services that present specific risks to individuals, communities, or the environment; an outline of the nature of these risks, and the measures taken to mitigate these. | No | N/A | N/A | |
JSE | C | Number and nature of any product recalls | No | N/A | N/A | |||
Wellness | Blue Label | Number of leave days per employee for the following categories:
|
Yes | Social impact: human capital | Social impact: human capital – investing in well-being at Blue Label | |||
Product innovation | JSE | C | Total research and development spend | No | N/A | N/A | ||
JSE | L | Total costs related to research and development aimed at enhancing social or environmental attributes of products and services. | No | N/A | N/A | |||
Social | Customer responsibility | JSE | L | Percentage of revenue from products and services designed to deliver specific social or environmental benefits or to address specific sustainability challenges; if the Company applies a taxonomy or benchmark to label their activities as sustainable, they should report on the benchmark used and how they meet the criteria of the benchmark. | No | N/A | N/A | |
Consumer data and privacy | JSE | C | A description of the mechanisms and steps taken to ensure privacy of consumer data. | Yes | Compliance report | Compliance report | ||
JSE | C | Total number of substantiated complaints received concerning breaches of customer privacy (categorised by complaints received from outside parties and substantiated by the organisation, and complaints from regulatory bodies), and total number of identified leaks, thefts, or losses of customer data. | Yes | Compliance report | Compliance report | |||
Supply chain | Supply chain (Social) | JSE | C | Description of the operations and suppliers considered to have a significant risk of child labour, forced or compulsory labour, or other significant actual and potential negative social impacts, given the type of operation, commodities, or geographic region, and the nature of the measures taken by the organisation intended to contribute to eliminating these risks. | Yes | Social impact: customer and supply chain responsibility | Social impact: customer and supply chain responsibility – monitoring human rights | |
JSE | C | The number and percentage of identified child labour or forced and compulsory labour incidents in its operations or value chain; and percentage of these where the reporting entity has played a role in securing remedy for those affected. | To be assessed | N/A | N/A | |||
JSE | C | Report wherever materials across the supply chain: mechanisms (e.g., supplier screening, and audits) to identify and address significant actual and potential negative social impacts, nature of these impacts, and measures to address these. | To be assessed | N/A | N/A | |||
JSE | L | Percentage of products certified by external agencies, Percentage of traceable origin. | To be assessed | N/A | N/A | |||
Environmental | Climate change | GHG emissions | JSE | C | Absolute gross greenhouse gas emissions expressed as metric tonnes of CO2 equivalent and measured in accordance with the Greenhouse Gas Protocol for: Scope 1, Scope 2, and Scope 3 emissions. Scope 1 and Scope 2 emissions should be disclosed separately for:
|
Yes | N/A | N/A |
JSE | L | Scope 3 emissions should include upstream and downstream emissions. The categories of Scope 3 emissions and basis for measurement for information provided by entities in the value chain should be disclosed. Recognising the challenges related to the disclosure of Scope 3 emissions, including data availability, reasons should be provided when Scope 3 emissions or categories of Scope 3 emissions are omitted. | To be assessed | N/A | N/A | |||
JSE | C | GHG emissions intensity for Scope 1, 2 and 3, expressed as metric tonnes of CO2 equivalent per unit of physical or economic output. | Yes | Will be disclosed in future reports. | N/A | |||
Energy mix | JSE | C | Total energy use and share of energy usage by generation type noting use of energy from renewable non-fossil sources, (namely wind, solar (solar thermal and solar photovoltaic) and geothermal energy, ambient energy, tide, wave and other ocean energy, hydropower, biomass, landfill gas, sewage treatment plant gas, and biogas). | No | N/A | N/A | ||
Science-based targets | JSE | L | Define and report progress against time-bound short, medium, and long-term science-based GHG emissions targets that are in line with the goals of the Paris Agreement and Glasgow Climate Pact. This includes reducing global carbon dioxide emissions by 45% by 2030 relative to the 2010 level, and to net zero around mid-century, based on the best available scientific knowledge and equity, taking into account common but differentiated responsibilities and respective capabilities, and in the context of sustainable development and efforts to eradicate poverty. Science-based emissions reduction targets should be informed by recognised scientific methodologies and verified through approved processes; they should (as an absolute minimum) be consistent with relevant host country/ies' Nationally Determined Contribution. | No | N/A | N/A | ||
Just transition | JSE | C | Existence and nature of a "transition plan" that commits to stakeholder engagement with affected workers and communities (see the JSE Climate Disclosure Guidance for further detail). | No | N/A | N/A | ||
Environmental | Climate change | JSE | C | Number of workers in the past year recruited, retrained, retrenched, and/or compensated due to implementation of the decarbonisation plan. | No | N/A | N/A | |
JSE | L | Number of engagements undertaken with affected parties by group and geography. | No | N/A | N/A | |||
JSE | L | Nature of climate-related lobbying activities, and those of relevant associations and membership groups, and their alignment with the objectives of the Paris Agreement and Glasgow Climate Pact. | No | N/A | N/A | |||
JSE | L | Nature of provision for delivery of the transition plan within executive remuneration. | No | N/A | N/A | |||
JSE | L | Nature of provision for impacts on workers and communities within climate scenario plans. | No | N/A | N/A | |||
JSE | L | Amount of capital and expenditure deployed on direct and indirect climate adaptation and climate mitigation efforts. | No | N/A | N/A | |||
Water security | Water usage | JSE | C | Total water consumption from all areas, and from areas with water stress. | Yes | Our business model | Our business model – Natural capital | |
JSE | L | Total water withdrawal from all areas with water stress, with a breakdown by following sources if applicable: surface water, groundwater, seawater, produced water and third-party water. | No | N/A | N/A | |||
JSE | L | Freshwater consumption intensity: total freshwater use per material unit (e.g. sales revenue, unit of production, square metre of building, or other). | No | N/A | N/A | |||
Biodiversity and land use | Biodiversity footprint (ecosystems) | JSE | C | Number and area of sites owned, leased, or managed in or adjacent to areas of high biodiversity value (key biodiversity areas - KBAs), for operations (if applicable) and full supply chain (if material). | No | N/A | N/A | |
JSE | C | Area of land used for the production of basic plant, animal or mineral commodities (e.g. the area of land used for forestry, agriculture or mining activities). | No | N/A | N/A | |||
JSE | C | Level of capital and expenditure deployed towards implementation of measures undertaken to manage positive impacts and avoid, minimise, restore/rehabilitate and/or offset negative impacts on biodiversity and ecosystems. | No | N/A | N/A | |||
JSE | L | Describe wherever material across the value chain mechanisms aimed at enhancing management of biodiversity and ecosystem impacts (such as policies, targets, certifications, and audits). | No | N/A | N/A | |||
Environmental | Biodiversity and land use | JSE | L | Describe and report results of any processes aimed at identifying, assessing and/or managing the biodiversity footprint of the organisation, including for example: size and location of all habitat areas protected or restored, and whether the success of the restoration measure was or is approved by independent external professionals: and status of each area based on its condition at the close of the reporting period, noting the standards and methodologies used. | No | N/A | N/A | |
Pollution and waste | Solid waste | JSE | C | Total weight of waste generated (non-recycled), with a breakdown by composition of waste, noting percentage directed to disposal (including landfill and incineration), and percentage diverted from disposal (e.g. reuse, recycling, recovery). | No | N/A | N/A | |
JSE | C | Total weight of hazardous waste generated, noting percentage directed to disposal (including landfill and incineration), and percentage diverted from disposal (e.g. reuse, recycling, recovery). | No | N/A | N/A | |||
JSE | C | Waste intensity: total waste per material unit (e.g. sales revenue, unit of production, or other). | No | N/A | N/A | |||
Single-use plastic | JSE | L | Report wherever material along the value chain: estimated metric tonnes of single-use plastic consumed and share (%) of single-use plastic weight of total plastic weight. | No | N/A | N/A | ||
Atmospheric pollution | JSE | C | Report wherever material along the value chain: nitrogen oxides (NOx), sulphur oxides (SOx), volatile organic compounds (VOC), persistent organic pollutants (POP), particulate matter, and other significant air emissions identified in relevant regulations. | No | N/A | N/A | ||
JSE | L | Wherever possible estimate the proportion of specified emissions that occur in or adjacent to urban/densely populated areas. | No | N/A | N/A | |||
Water pollution | JSE | L | Total water discharge to all areas in megalitres, and list of priority substances of concern for which discharges are treated, including how these substances were defined, approach to setting discharge limits, and number of incidents of non-compliance with discharge limits. | No | N/A | N/A | ||
Environmental | Supply chain and materials | Supply chain (environmental) | JSE | L | Report wherever material across the supply chain: mechanisms (e.g. supplier screening, and audits) to identify and address significant actual and potential negative environmental impacts, nature of these impacts, and measures to address these. | No | N/A | N/A |
Materials of concern | JSE | C | Process to identify and manage emerging materials and chemicals of concern in products (materials of concern could include conflict minerals or recognised high-impact raw materials such as palm oil). | No | N/A | N/A | ||
JSE | L | Percentage of materials identified in point 1 above that are covered by a sustainability certification standard or formalised sustainability management programme. | No | N/A | N/A |