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 VFEX issued the Practice Note 2 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 2: General Disclosure within its sustainability report for its 2025 financial year, commencing on 1 July 2024.

GRI STANDARDS 2016ISO 26000PAGE NO
GRI 102: General Disclosures
Organisational Profile
102-1Name of the organisationIntroduction to the Annual ReportInside flap, 1-9
102-2Activities, brands, products, and services
102-3Location of headquarters
102-4Location of operations
102-5Ownership and legal form
102-6Markets served
102-7Scale of the organisation
102-8Information on employees and other workers6.3.7
6.4.3
Human Rights: Discrimination and vulnerable groups
Labour practices: Employment and employment relationships
186
187-193
102-9Supply chain6.6.6Fair operating practices: Promoting social responsibility in the value chain204
102-10Significant changes to the organisation and its supply chain
102-11Precautionary principle or approach6.2Organisational governance172-177
102-12External initiativesInside flap
102-13Membership of associations236
Strategy
102-14Statement from senior decision- maker6.2Organisational governance12-21
102-15Key impacts, risks, and opportunities172-177
Ethics & Integrity
102-16Values, principles, standards, and norms of behavior6.2Introduction to the Annual Report Organisational governanceInside flap
159-163
102-17Mechanisms for advice and concerns about ethics
Governance
102-18Governance structure6.2Organisational governance12-19
159-163
172-177
102-19Delegating authority
102-20Executive-level responsibility for
economic, environmental and social topics
102-21Consulting stakeholders on
economic, environmental, and social topics
102-22Composition of the highest governance body and its committees
102-23Chair of the highest governance body
102-24Nominating and selecting the highest governance body
102-25Conflicts of interest
102-26Role of highest governance body in
setting purpose, values, and strategy
102-27Collective knowledge of highest governance body
102-28Evaluating the highest governance body’s performance
102-29Identifying and managing economic, environmental and social impacts
102-30Effectiveness of risk management processes
102-31Review of economic, environmental, and social topics
102-32Highest governance body’s role in sustainability reporting
102-33Communicating critical concerns
102-34Nature and total number of critical concerns
102-35Remuneration policies
102-36Process for determining remuneration
102-37Stakeholders’ involvement in remuneration
102-38Annual total compensation ratio
102-39Percentage increase in annual total compensation ratio
Stakeholder Engagement
102-40List of stakeholder groups6.2Organisational governance: Stakeholder Engagement Plan184-185
102-41Collective bargaining agreements6.4.5Labour practices: Social dialogue185
102-42Identifying and selecting stakeholders6.2
6.2
Organisational governance: Stakeholder Engagement Plan
Organisational governance: Management of Social Impacts
184-185
102-43Approach to stakeholder engagement
102-44Key topics and concerns raised
Reporting Practice
102-45Entities included in the consolidated financial statementsIntroduction to the Annual Report “About Our Report”Inside flap & Inside front cover
102-46Defining report content and topic Boundaries
102-47List of material topics
102-48Restatements of information
102-49Changes in reporting
102-50Reporting period
102-51Date of most recent report
102-52Reporting cycle
102-53Contact point for questions regarding the report
Management Approach for each Material Topic
103-1Explanation of the material topic and
its boundary
-
103-2The management approach and its
components
-
GRI STANDARDSISO 26000PAGE NO
GRI 200: ECONOMIC STANDARDS
GRI 201: Economic Performance
201-1Direct economic value generated and distributed6.8.3Community involvement and
development: Wealth and income creation
182-183
209
201-2Financial implications and other risks and opportunities due to climate change6.5.5The environment: Climate change mitigation and adaptation172
134-135
201-3Defined benefit plan obligations and other retirement plans-154
201-4Financial assistance received from Government-209
GRI 202: Market Presence
202-1Ratios of standard entry level wage by gender compared to local minimum wage6.4.4
6.8
Labour Practices: Conditions of work and social protection
Community involvement and development
186
187-193
138-139
202-2Proportion of senior management hired from the local community6.4.3
6.8.5
Labour Practices: Employment and employment relationships
Community involvement and development: Employment creation and skills development
187-193
33-151
206-208
GRI 203: Indirect Economic Impacts
203-1Infrastructure investments and services supported6.3.9
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
203-2Significant indirect economic impacts6.3.9
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
GRI 204: Procurement Practices
204-1Proportion of spending on local suppliers6.4.3
6.6.6
Labour Practices: Employment and employment relationships
Fair Operating Practices: Promoting social responsibility in the value chain
187-193
204
GRI 205: Anti-corruption
205-1Operations assessed for risks related to corruption6.6.3Fair Operating Practices: Anti- corruption172
174-177
204
205-2Communication 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
205-3Confirmed incidents of corruption and actions taken184-185
204
GRI 206: Anti-competitive Behaviour
206-1Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices6.6.5
6.6.7
Fair Operating Practices: Fair competition
Fair Operating Practices: Respect for property rights
172-177
177
204
204
GRI STANDARDSISO 26000PAGE
GRI 300: ENVIRONMENTAL STANDARDS
GRI 301: Materials
301-1Materials used by weight or volume6.5.4The Environment: Sustainable resource use128-129
301-2Recycled input materials used
301-3Reclaimed products and their packaging materials
GRI 302: Energy
302-1Energy consumption within the organisation6.5.4The Environment: Sustainable resource use194-203
302-2Energy consumption outside of the organisation
302-3Energy intensity
302-4Reduction of energy consumption
302-5Reductions in energy requirements of products and services6.5.5The Environment: Climate change mitigation and adaptation200-202
GRI 303: Water
303-1Water withdrawal by source6.5.4The Environment: Sustainable resource use199
303-2Water sources significantly affected by withdrawal of water
303-3Water recycled and reused
GRI 304: Biodiversity
304-1Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas6.5.6The Environment:
Protection of the environment, biodiversity and restoration of natural habitats
35
194-203
204
304-2Significant impacts of activities, products, and services on biodiversity
304-3Habitats protected or restored
304-4IUCN Red List species and national conservation list species with habitats in areas affected by operations
GRI 305: Emissions
305-1Direct (Scope 1) GHG emissions6.5.5The Environment:
Climate change mitigation and adaptation
200-202
305-2Energy indirect (Scope 2) GHG emissions
305-3Other indirect (Scope 3) GHG
emissions
305-4GHG emissions intensity
305-5Reduction of GHG emissions
GRI 306: Effluents and Waste
306-2Waste by type and disposal method6.5.3The Environment: Prevention of pollution196-198
GRI 307: Environmental Compliance
307-1Non-compliance with environmental laws and regulations6.2
6.5.3
Organisational Governance
The Environment: Prevention of Pollution
172
196-198
GRI 308: Supplier Environmental Assessment
308-1New suppliers that were screened using environmental criteria6.3.3Human Rights: Due diligence Human Rights: Avoidance of complicity172
194-198
185
308-2Negative environmental impacts in the supply chain and actions taken6.5.4
6.6.6
The Environment: Sustainable resource use
Fair Operating Practices: Promoting social responsibility in the value chain
194-198
204
GRI STANDARDSISO 26000PAGE
GRI 400: SOCIAL STANDARDS
GRI 401: Employment
401-1New employee hires and employee
turnover
6.4.3Labour Practices: Employment
and employment relationships
187-189
401-2Benefits provided to full-time employees that are not provided to temporary or part-time employees6.4.3Labour Practices: Employment and employment relationships187-189
GRI 402: Labour/ Management Relations
402-1Minimum notice periods regarding operational changes6.4.3
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
403-1Workers representation in formal joint management–worker health and safety committees6.4.6Labour Practices: Health and safety at work189-190
403-2Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-
403-3Workers with high incidence or high risk of diseases related to their occupation
403-4Health and safety topics covered in formal agreements with trade unions
GRI 404: Training and Education
404-1Average hours of training per year per employee6.4.7Labour Practices: Human development and training in the workplace193
404-2Programs for upgrading employee skills and transition assistance programs
404-3Percentage of employees receiving regular performance and career development reviews
GRI 405: Diversity and Equal Opportunity
405-1Diversity of governance bodies and employees6.2.3
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
405-2Ratio of basic salary and remuneration of women to men6.3.7
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
GRI 406: Non-Discrimination
406-1Incidents of discrimination and corrective actions taken6.3.6
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
GRI 407: Freedom of Association and Collective Bargaining
407-1Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk6.3.3
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
GRI 412: Human Rights Assessment
412-1Operations that have been subject to human rights reviews or impact assessments6.3.3
6.3.4
6.3.5
Human Rights: Due diligence
Human Rights: Human rights risk situations
Human Rights: Avoidance of complicity
176
186
412-2Employee training on human rights policies or procedures6.3.5Human Rights: Avoidance of complicity176
186
412-3Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening6.3.3
6.3.4
6.3.5
Human Rights: Due diligence
Human Rights: Human rights risk situations
Human Rights: Avoidance of complicity
176
186
GRI 413: Local Communities
413-1Operations with local community engagement, impact assessments, and development programs6.3.9
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
413-2Operations with significant actual and potential negative impacts on local communities
GRI 414: Supplier Social Assessment
414-1New suppliers that were screened using social criteria6.6.6Fair Operating Practices: Promoting social responsibility in the value chain177
204
414-2Negative social impacts in the supply chain and actions taken
GRI 415: Public Policy
415-1Political contributions6.6.4Fair Operating Practices: Responsible political involvement176-177
204
GRI 416: Customer Health and Safety
416-1Assessment of the health and safety impacts of product and service categories6.6.7
6.7.4
Fair Operating Practices: Respect for property rights
Consumer Issues: Protecting consumers’ health and safety
176-177
204
172
205
416-2Incidents of non-compliance concerning the health and safety impacts of products and services6.7.4
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
GRI 417: Marketing and Labelling
417-1Requirements for product and service information and labeling6.7.3
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
417-2Incidents of non-compliance concerning product and service
information and labeling
417-3Incidents of non-compliance concerning marketing communications
GRI 418: Customer Privacy
418-1Substantiated complaints concerning breaches of customer privacy and losses of customer data6.7.7Consumer Issues: Consumer data protection and privacy174-177
205
GRI 419: Socioeconomic Compliance
419-1Non-compliance with laws and regulations in the social and economic area6.7.6Consumer Issues: Consumer service, support, and complaint and dispute resolution172-177
205