Page 117 - Nurol YES Sustainability Report

GRI STANDARD CONTENT INDEX

This Report includes information on the sustainability performance and implementation of Nurol Construction and Trading Co. Inc.'s projects GRI Standard Standard Name Disclosure Page
included in the reporting period between 1 January 2019 - 31 December 2019.
Content of the report, Global Reporting Principles Standards: It has been developed in accordance with the basic option requirements, but has 102-40 List of stakeholder groups Sustainability Approach 38 - 51
not been approved by the GRI organization. 102-41 Collective bargaining agreements Working at Nurol Construction 82 - 89
102-42 Identifying and selecting stakeholders Sustainability Approach 38 - 51
GRI Standard Standard Name Disclosure Page 102-43 Approach to stakeholder engagement Sustainability Approach 38 - 51

GRI 101: FOUNDATION 2016 102-44 Key topics and concerns raised Sustainability Approach 38 - 51
GRI 102: GENERAL DISCLOSURES 2016 102-45 Entities included in the consolidated financial statements Financial Outlook 24 - 27
102-01 Name of the Organization About the Report 03 102-46 Defining report content and topic Boundaries About the Report 3
102-02 Activities, brands, products and services About Nurol Construction; 11,16-23 102-47 List of material topics Sustainability Approach 38 - 51
Location of Operations 102-48 Restatements of information About the Report 3
102-03 Location of headquarters Corporate Profile 5 - 12 102-49 Changes in reporting About the Report 3
102-04 Location of operations Location of operations 16 - 23 102-50 Reporting period About the Report 3

102-05 Ownership and legal form Board of Directors & 30 - 31 102-51 Date of most recent report About the Report 3
Corporate Governance
102-52 Reporting cycle About the Report 3
About Nurol Construction;
102-06 Serviced markets 11,16-23
Location of operations 102-53 Contact point for questions regarding the report Back Cover 123
102-07 Scale of the organization Financial Outlook 24 - 27 102-54 Claims of reporting in accordance with the GRI Standards About the Report 3
102-08 Information on employees and other workers Working at Nurol Construction; 84-89, 98-113 102-55 GRI content index GRI Content Index 116 - 122
Performance Assessment
102-56 External Assurance Sustainability Approach 38 - 51
102-09 Supply chain Value Chain Management 74 - 81
ECONOMIC PERFORMANCE
102-10 Significant changes to the organization and its supply chain GRI Content Index 116 - 122
102-11 Precautionary Principle or approach Risk and Opportunity Management 34 GRI 103: 103-1 Explanation of the material topic and its boundary About Nurol Construction; 3, 24-27
Management Financial Outlook
102-12 External initiatives Sustainability Approach 38 - 51 Approach 2016
103-2 The management approach and its components About Nurol Construction; 3, 24-27
102-13 Membership of associations Sustainability Approach 38 - 51 Financial Outlook
102-14 Statement from senior decision-maker Message from General Manager 06 - 07 103-3 Evaluation of the management approach About Nurol Construction; 3, 24-27
Financial Outlook
102-15 Key impacts, risks, and opportunities Risk and Opportunity Management 34
GRI 201: Economic 201-1 Direct economic value generated and distributed Financial Outlook 24 -27
102-16 Values, principles, standards, and norms of behavior Corporate Profile 5 - 12 Performance 2016
204-4 Financial assistance received from government Financial Outlook 24 - 27
102-17 Mechanisms for advice and concerns about ethics Ethics Management 36 - 37
INDIRECT ECONOMIC IMPACTS
102-18 Governance structure Board of Directors & 30 - 31
Corporate Governance GRI 103: 103-1 Explanation of the material topic and its boundary Sustainability Approach 38 - 51
Management
102-19 Delegating authority Sustainability Approach 38 - 51 Approach 2016 103-2 The management approach and its components Sustainability Approach 38 - 51
102-21 Consulting stakeholders on economic, environmental, and social topics Sustainability Approach 38 - 51 103-3 Evaluation of the management approach Sustainability Approach; 38-51, 92-97
Contribution to Society
Board of Directors & Corporate
102-22 Composition of the highest governance body and its committees Governance; Performance Evaluation; 30-31,98-113,38-51 GRI 203:
Sustainability Approach Indirect Economic 103-3 Spending rate to local suppliers in total expenditure Sustainability Approach; 38-51, 92-97
Impact 2016 Contribution to Society
Board of Directors &
102-23 Chair of the highest governance body 30 - 31
Corporate Governance
ANTI-CORRUPTION
102-24 Nominating and selecting the highest governance body Governance 30 - 31
GRI 103: 103-1 Explanation of the material topic and its boundary Governance, Sustainability Approach 30-31,38-51
102-29 Identifying and managing economic, environmental, and social impacts Sustainability Approach 38 - 51 Management
Approach 2016 103-2 The management approach and its components Governance, Sustainability Approach 30-31,38-51
102-30 E ectiveness of risk management processes Risk and Opportunity Management 34
103-3 Evaluation of the management approach Sustainability Approach 38 - 51
102-31 Review of economic, environmental, and social topics Sustainability Approach 38 - 51
GRI 205: 205-2 Communication and training about anti-corruption Sustainability Approach 38 - 51
102-36 Process for determining wage Working at Nurol Construction 82 - 89 Anti-Corruption policies and procedures
2016
205-3 Confirmed incidents of corruption and actions taken Sustainability Approach 38 - 51

116 NUROL YES SUSTAINABILITY REPORT 2019 GRI CONTENT INDEX 117