ISO 26000 AND GRI COMPARISON TABLE
ISO 26000 and GRI Comparison Table
The Zimbabwe endorsed (ZWS) international standard ISO 26000 Guidance on Social Responsibility is the framework used to integrate social responsibility (SR) into our values and practices and communicates the commitment, performance and other information related to social responsibility. SR is a key component of the sustainability report.
ISO 26000 was the international standard for SR adopted for use in Zimbabwe in 2010. In mid-2019 the Zimbabwe Stock Exchange issued Statutory Instrument 134 of 2019, Part XXI Sustainability Information & Disclosure of the Securities & Exchange (ZSE/VFEX Listing Requirements) Rules, 2019, whereby the ZSE/VFEX encourages the adoption of internationally accepted reporting frameworks, such as the Global Reporting Initiatives (GRI) Sustainability Reporting Standards, in disclosing a company’s sustainability performance. The Zimbabwe National Standardisation Strategy (ZNSS) requires the referencing of standards in all regulatory frameworks. In November 2023 the ZSE/VFEX issued the Practice Note 16 on Sustainability Information and Disclosure and has developed a core sustainability disclosure metrics for adoption as a minimum starting point, effective from 1 January 2024.
To comply with both the ZNSS requirements and ZSE preference for GRI, ISO 26000 is interoperable for use with GRI and the following comparison table may be used to help evaluate the report for the GRI protocol.
Please note that the following comparison table is based on the GRI Standards: 2016. With the IAL report using the ZWS endorsed international standard ISO 26000 as its reporting framework and following ISO’s concept of continuous improvement, the IAL Report will incorporate the GRI Standards disclosures specified in the Practice Note 16 as well as the GRI 2: General Disclosure within its sustainability report for its 2025 financial year, commencing on 1 July 2024.
| GRI STANDARDS 2016 | ISO 26000 | PAGE NO | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| GRI 102: General Disclosures | ||||||||||
| Organisational Profile | ||||||||||
| 102-1 | Name of the organisation | Introduction to the Annual Report | Inside flap, 1-9 | |||||||
| 102-2 | Activities, brands, products, and services | |||||||||
| 102-3 | Location of headquarters | |||||||||
| 102-4 | Location of operations | |||||||||
| 102-5 | Ownership and legal form | |||||||||
| 102-6 | Markets served | |||||||||
| 102-7 | Scale of the organisation | |||||||||
| 102-8 | Information on employees and other workers | 6.3.7 6.4.3 | Human Rights: Discrimination and vulnerable groups Labour practices: Employment and employment relationships | 186 187-193 |
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| 102-9 | Supply chain | 6.6.6 | Fair operating practices: Promoting social responsibility in the value chain | 204 | ||||||
| 102-10 | Significant changes to the organisation and its supply chain | |||||||||
| 102-11 | Precautionary principle or approach | 6.2 | Organisational governance | 172-177 | ||||||
| 102-12 | External initiatives | Inside flap | ||||||||
| 102-13 | Membership of associations | 236 | ||||||||
| Strategy | ||||||||||
| 102-14 | Statement from senior decision- maker | 6.2 | Organisational governance | 12-21 | ||||||
| 102-15 | Key impacts, risks, and opportunities | 172-177 | ||||||||
| Ethics & Integrity | ||||||||||
| 102-16 | Values, principles, standards, and norms of behavior | 6.2 | Introduction to the Annual Report Organisational governance | Inside flap 159-163 |
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| 102-17 | Mechanisms for advice and concerns about ethics | |||||||||
| Governance | ||||||||||
| 102-18 | Governance structure | 6.2 | Organisational governance | 12-19 159-163 172-177 |
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| 102-19 | Delegating authority | |||||||||
| 102-20 | Executive-level responsibility for economic, environmental and social topics |
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| 102-21 | Consulting stakeholders on economic, environmental, and social topics |
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| 102-22 | Composition of the highest governance body and its committees | |||||||||
| 102-23 | Chair of the highest governance body | |||||||||
| 102-24 | Nominating and selecting the highest governance body | |||||||||
| 102-25 | Conflicts of interest | |||||||||
| 102-26 | Role of highest governance body in setting purpose, values, and strategy | |||||||||
| 102-27 | Collective knowledge of highest governance body | |||||||||
| 102-28 | Evaluating the highest governance body’s performance | |||||||||
| 102-29 | Identifying and managing economic, environmental and social impacts | |||||||||
| 102-30 | Effectiveness of risk management processes | |||||||||
| 102-31 | Review of economic, environmental, and social topics | |||||||||
| 102-32 | Highest governance body’s role in sustainability reporting | |||||||||
| 102-33 | Communicating critical concerns | |||||||||
| 102-34 | Nature and total number of critical concerns | |||||||||
| 102-35 | Remuneration policies | |||||||||
| 102-36 | Process for determining remuneration | |||||||||
| 102-37 | Stakeholders’ involvement in remuneration | |||||||||
| 102-38 | Annual total compensation ratio | |||||||||
| 102-39 | Percentage increase in annual total compensation ratio | |||||||||
| Stakeholder Engagement | ||||||||||
| 102-40 | List of stakeholder groups | 6.2 | Organisational governance: Stakeholder Engagement Plan | 184-185 | ||||||
| 102-41 | Collective bargaining agreements | 6.4.5 | Labour practices: Social dialogue | 185 | ||||||
| 102-42 | Identifying and selecting stakeholders | 6.2 6.2 | Organisational governance: Stakeholder Engagement Plan Organisational governance: Management of Social Impacts | 184-185 | ||||||
| 102-43 | Approach to stakeholder engagement | |||||||||
| 102-44 | Key topics and concerns raised | |||||||||
| Reporting Practice | ||||||||||
| 102-45 | Entities included in the consolidated financial statements | Introduction to the Annual Report “About Our Report” | Inside flap & Inside front cover | |||||||
| 102-46 | Defining report content and topic Boundaries | |||||||||
| 102-47 | List of material topics | |||||||||
| 102-48 | Restatements of information | |||||||||
| 102-49 | Changes in reporting | |||||||||
| 102-50 | Reporting period | |||||||||
| 102-51 | Date of most recent report | |||||||||
| 102-52 | Reporting cycle | |||||||||
| 102-53 | Contact point for questions regarding the report | |||||||||
| Management Approach for each Material Topic | ||||||||||
| 103-1 | Explanation of the material topic and its boundary | - | ||||||||
| 103-2 | The management approach and its components | - | ||||||||
| GRI STANDARDS | ISO 26000 | PAGE NO | ||||||||
| GRI 200: ECONOMIC STANDARDS | ||||||||||
| GRI 201: Economic Performance | ||||||||||
| 201-1 | Direct economic value generated and distributed | 6.8.3 | Community involvement and development: Wealth and income creation | 182-183 209 |
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| 201-2 | Financial implications and other risks and opportunities due to climate change | 6.5.5 | The environment: Climate change mitigation and adaptation | 172 134-135 |
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| 201-3 | Defined benefit plan obligations and other retirement plans | - | 154 | |||||||
| 201-4 | Financial assistance received from Government | - | 209 | |||||||
| GRI 202: Market Presence | ||||||||||
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | 6.4.4 6.8 | Labour Practices: Conditions of work and social protection Community involvement and development | 186 187-193 138-139 |
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| 202-2 | Proportion of senior management hired from the local community | 6.4.3 6.8.5 | Labour Practices: Employment and employment relationships Community involvement and development: Employment creation and skills development | 187-193 33-151 206-208 |
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| GRI 203: Indirect Economic Impacts | ||||||||||
| 203-1 | Infrastructure investments and services supported | 6.3.9 6.8.7 6.8.9 | Human Rights: Economic, social and cultural rights Community involvement and development: Wealth and income creation Community involvement and development: Social investment | 186 206-208 33-151 206-208 |
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| 203-2 | Significant indirect economic impacts | 6.3.9 6.6.6 6.6.7 6.7.8 6.8.5 6.8.7 6.8.9 | Human Rights: Economic, social and cultural rights Fair Operating Practices: Promoting social responsibility in the value chain Fair Operating Practices: Respect for property rights Consumer Issues: Access to essential services Community involvement and development: Employment creation and skills development Community involvement and development: Wealth and income creation Community involvement and development: Social investment | 186 204 204-205 205 206-207 206-208 33-151 208 |
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| GRI 204: Procurement Practices | ||||||||||
| 204-1 | Proportion of spending on local suppliers | 6.4.3 6.6.6 | Labour Practices: Employment and employment relationships Fair Operating Practices: Promoting social responsibility in the value chain | 187-193 204 |
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| GRI 205: Anti-corruption | ||||||||||
| 205-1 | Operations assessed for risks related to corruption | 6.6.3 | Fair Operating Practices: Anti- corruption | 172 174-177 204 |
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| 205-2 | Communication and training about anti-corruption policies and procedures | 6.6.3 6.6.6 | Fair Operating Practices: Anti- corruption Fair Operating Practices: Promoting social responsibility in the value chain | 172 174-177 204 |
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| 205-3 | Confirmed incidents of corruption and actions taken | 184-185 204 |
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| GRI 206: Anti-competitive Behaviour | ||||||||||
| 206-1 | Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices | 6.6.5 6.6.7 | Fair Operating Practices: Fair competition Fair Operating Practices: Respect for property rights | 172-177 177 204 204 |
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| GRI STANDARDS | ISO 26000 | PAGE | ||||||||
| GRI 300: ENVIRONMENTAL STANDARDS | ||||||||||
| GRI 301: Materials | ||||||||||
| 301-1 | Materials used by weight or volume | 6.5.4 | The Environment: Sustainable resource use | 128-129 | ||||||
| 301-2 | Recycled input materials used | |||||||||
| 301-3 | Reclaimed products and their packaging materials | |||||||||
| GRI 302: Energy | ||||||||||
| 302-1 | Energy consumption within the organisation | 6.5.4 | The Environment: Sustainable resource use | 194-203 | ||||||
| 302-2 | Energy consumption outside of the organisation | |||||||||
| 302-3 | Energy intensity | |||||||||
| 302-4 | Reduction of energy consumption | |||||||||
| 302-5 | Reductions in energy requirements of products and services | 6.5.5 | The Environment: Climate change mitigation and adaptation | 200-202 | ||||||
| GRI 303: Water | ||||||||||
| 303-1 | Water withdrawal by source | 6.5.4 | The Environment: Sustainable resource use | 199 | ||||||
| 303-2 | Water sources significantly affected by withdrawal of water | |||||||||
| 303-3 | Water recycled and reused | |||||||||
| GRI 304: Biodiversity | ||||||||||
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | 6.5.6 | The Environment: Protection of the environment, biodiversity and restoration of natural habitats | 35 194-203 204 |
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| 304-2 | Significant impacts of activities, products, and services on biodiversity | |||||||||
| 304-3 | Habitats protected or restored | |||||||||
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | |||||||||
| GRI 305: Emissions | ||||||||||
| 305-1 | Direct (Scope 1) GHG emissions | 6.5.5 | The Environment: Climate change mitigation and adaptation | 200-202 | ||||||
| 305-2 | Energy indirect (Scope 2) GHG emissions | |||||||||
| 305-3 | Other indirect (Scope 3) GHG emissions |
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| 305-4 | GHG emissions intensity | |||||||||
| 305-5 | Reduction of GHG emissions | |||||||||
| GRI 306: Effluents and Waste | ||||||||||
| 306-2 | Waste by type and disposal method | 6.5.3 | The Environment: Prevention of pollution | 196-198 | ||||||
| GRI 307: Environmental Compliance | ||||||||||
| 307-1 | Non-compliance with environmental laws and regulations | 6.2 6.5.3 | Organisational Governance The Environment: Prevention of Pollution | 172 196-198 |
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| GRI 308: Supplier Environmental Assessment | ||||||||||
| 308-1 | New suppliers that were screened using environmental criteria | 6.3.3 | Human Rights: Due diligence Human Rights: Avoidance of complicity | 172 194-198 185 |
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| 308-2 | Negative environmental impacts in the supply chain and actions taken | 6.5.4 6.6.6 | The Environment: Sustainable resource use Fair Operating Practices: Promoting social responsibility in the value chain | 194-198 204 |
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| GRI STANDARDS | ISO 26000 | PAGE | ||||||||
| GRI 400: SOCIAL STANDARDS | ||||||||||
| GRI 401: Employment | ||||||||||
| 401-1 | New employee hires and employee turnover | 6.4.3 | Labour Practices: Employment and employment relationships | 187-189 | ||||||
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | 6.4.3 | Labour Practices: Employment and employment relationships | 187-189 | ||||||
| GRI 402: Labour/ Management Relations | ||||||||||
| 402-1 | Minimum notice periods regarding operational changes | 6.4.3 6.4.4 6.4.5 | Labour Practices: Employment and employment relationships Labour Practices: Conditions of work and social protection Labour Practices: Social dialogue | 187-193 | ||||||
| GRI 403: Occupational Health & Safety | ||||||||||
| 403-1 | Workers representation in formal joint management–worker health and safety committees | 6.4.6 | Labour Practices: Health and safety at work | 189-190 | ||||||
| 403-2 | Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work- | |||||||||
| 403-3 | Workers with high incidence or high risk of diseases related to their occupation | |||||||||
| 403-4 | Health and safety topics covered in formal agreements with trade unions | |||||||||
| GRI 404: Training and Education | ||||||||||
| 404-1 | Average hours of training per year per employee | 6.4.7 | Labour Practices: Human development and training in the workplace | 193 | ||||||
| 404-2 | Programs for upgrading employee skills and transition assistance programs | |||||||||
| 404-3 | Percentage of employees receiving regular performance and career development reviews | |||||||||
| GRI 405: Diversity and Equal Opportunity | ||||||||||
| 405-1 | Diversity of governance bodies and employees | 6.2.3 6.3.7 6.3.10 6.4.3 | Organisational Governance: Decision-making processes and structures Human Rights: Discrimination and vulnerable groups Human Rights: Fundamental principles and rights at work Labour Practices: Employment and employment relationships | 154 159-163 187-193 |
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| 405-2 | Ratio of basic salary and remuneration of women to men | 6.3.7 6.3.10 6.4.3 6.4.4 | Human Rights: Discrimination and vulnerable groups Human Rights: Fundamental principles and rights at work Labour Practices: Employment and employment relationships Labour Practices: Conditions of work and social protection | 154 159-163 187-193 187-190 |
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| GRI 406: Non-Discrimination | ||||||||||
| 406-1 | Incidents of discrimination and corrective actions taken | 6.3.6 6.3.7 6.3.10 6.4.3 | Human Rights: Resolving grievances Human Rights: Discrimination and vulnerable groups Human Rights: Fundamental principles and rights at work Labour Practices: Employment and employment relationships | 98 99-102 118-119 122 |
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| GRI 407: Freedom of Association and Collective Bargaining | ||||||||||
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | 6.3.3 6.3.4 6.3.5 6.3.8 6.3.10 6.4.5 6.6.6 | Human Rights: Due diligence Human Rights: Human rights risk situations Human Rights: Avoidance of complicity Human Rights: Civil and political rights Human Rights: Fundamental principles and rights at work Labour Practices: Social dialogue Fair Operating Practices: Promoting social responsibility in the value chain | 186 187 204 |
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| GRI 412: Human Rights Assessment | ||||||||||
| 412-1 | Operations that have been subject to human rights reviews or impact assessments | 6.3.3 6.3.4 6.3.5 | Human Rights: Due diligence Human Rights: Human rights risk situations Human Rights: Avoidance of complicity | 176 186 |
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| 412-2 | Employee training on human rights policies or procedures | 6.3.5 | Human Rights: Avoidance of complicity | 176 186 |
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| 412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | 6.3.3 6.3.4 6.3.5 | Human Rights: Due diligence Human Rights: Human rights risk situations Human Rights: Avoidance of complicity | 176 186 |
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| GRI 413: Local Communities | ||||||||||
| 413-1 | Operations with local community engagement, impact assessments, and development programs | 6.3.9 6.6.7 6.8.5 6.8.7 6.8.9 | Human Rights: Economic, social and cultural rights Fair Operating Practices: Respect for property rights Community involvement and development: Employment creation and skills development Community involvement and development: Wealth and income creation Community involvement and development: Social investment | 176 186 204 33-151 206-208 208 33-151 206-208 |
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| 413-2 | Operations with significant actual and potential negative impacts on local communities | |||||||||
| GRI 414: Supplier Social Assessment | ||||||||||
| 414-1 | New suppliers that were screened using social criteria | 6.6.6 | Fair Operating Practices: Promoting social responsibility in the value chain | 177 204 |
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| 414-2 | Negative social impacts in the supply chain and actions taken | |||||||||
| GRI 415: Public Policy | ||||||||||
| 415-1 | Political contributions | 6.6.4 | Fair Operating Practices: Responsible political involvement | 176-177 204 |
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| GRI 416: Customer Health and Safety | ||||||||||
| 416-1 | Assessment of the health and safety impacts of product and service categories | 6.6.7 6.7.4 | Fair Operating Practices: Respect for property rights Consumer Issues: Protecting consumers’ health and safety | 176-177 204 172 205 |
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| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | 6.7.4 6.7.6 6.7.7 6.7.8 | Consumer Issues: Protecting consumers' health and safety Consumer Issues: Consumer service, support and complaint and dispute resolution Consumer Issues: Access to essential services Consumer Issues: Education and awareness | 172 176-177 205 |
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| GRI 417: Marketing and Labelling | ||||||||||
| 417-1 | Requirements for product and service information and labeling | 6.7.3 6.7.4 6.7.5 6.7.9 | Consumer Issues: Fair marketing, factual, and unbiased information and fair contractual practices Consumer Issues: Protecting consumers' health and safety Consumer Issues: Sustainable consumption Consumer Issues: Education and awareness | 172 205 |
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| 417-2 | Incidents of non-compliance concerning product and service information and labeling |
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| 417-3 | Incidents of non-compliance concerning marketing communications | |||||||||
| GRI 418: Customer Privacy | ||||||||||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | 6.7.7 | Consumer Issues: Consumer data protection and privacy | 174-177 205 |
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| GRI 419: Socioeconomic Compliance | ||||||||||
| 419-1 | Non-compliance with laws and regulations in the social and economic area | 6.7.6 | Consumer Issues: Consumer service, support, and complaint and dispute resolution | 172-177 205 |
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