| Issue code | Issue area | Response |
| EC1 | Economic value generated and distributed |  |
| EC2 | Financial implications due to climate change |  |
| EC3 | Defined benefit plan obligations |  |
| EC4 | Significant financial assistance from government |  |
| EC5 | Entry level wage ratios compared to local minimum |  |
| EC6 | Local supplier policy and spend |  |
| EC7 | Local hiring |  |
| EC8 | Infrastructure investments |  |
| EC9 | Indirect economic impacts |  |
| EN1 | Materials used |  |
| EN2 | Materials recycled |  |
| EN3 | Direct energy consumption |  |
| EN4 | Indirect energy consumption |  |
| EN5 | Energy saved |  |
| EN6 | Energy-efficient products and services |  |
| EN7 | Energy reduction initiatives |  |
| EN8 | Water withdrawal |  |
| EN9 | Water sources affected by withdrawal of water |  |
| EN10 | Water recycled and reused |  |
| EN11 | Land in areas of high biodiversity |  |
| EN12 | Impacts on biodiversity |  |
| EN13 | Habitats protected or restored |  |
| EN14 | Plans for managing impacts on biodiversity |  |
| EN15 | Areas with IUCN Red List species |  |
| EN16 | Direct and indirect greenhouse gas emissions |  |
| EN17 | Indirect greenhouse gas emissions |  |
| EN18 | Initiatives to reduce greenhouse gas emissions |  |
| EN19 | Ozone-depleting substances |  |
| EN20 | NOx, SOx |  |
| EN21 | Water discharge |  |
| EN22 | Waste |  |
| EN23 | Significant spills |  |
| EN24 | Hazardous waste |  |
| EN25 | Biodiversity - water habitats |  |
| EN26 | Environmental impacts of product |  |
| EN27 | Packaging materials reclaimed |  |
| EN28 | Non-compliance with environmental laws and regulations |  |
| EN29 | Impact of transport |  |
| EN30 | Environmental expenditures |  |
| LA1 | Total workforce by employment type |  |
| LA2 | Employee turnover |  |
| LA3 | Benefits provided to employees |  |
| LA4 | Collective bargaining |  |
| LA5 | Minimum notice period |  |
| LA6 | Management - worker health and safety committees |  |
| LA7 | Health and safety |  |
| LA8 | Occupational health |  |
| LA9 | Health and safety agreements with trade unions |  |
| LA10 | Training |  |
| LA11 | Lifelong learning |  |
| LA12 | Career development reviews |  |
| LA13 | Diversity |  |
| LA14 | Salary ratio of men to women |  |
| HR1 | Human rights - investment |  |
| HR2 | Human rights - suppliers |  |
| HR3 | Human rights - employee training |  |
| HR4 | Total number of incidents of discrimination and actions taken |  |
| HR5 | Freedom of association |  |
| HR6 | Child labour |  |
| HR7 | Forced or compulsory labour |  |
| HR8 | Human rights - security personnel |  |
| HR9 | Indigenous people |  |
| SO1 | Impacts on communities |  |
| SO2 | Corruption |  |
| SO3 | Anti-corruption policies |  |
| SO4 | Response to incidents of corruption |  |
| SO5 | Public policy and lobbying |  |
| SO6 | Contributions to political parties |  |
| SO7 | Anti-competitive behaviour |  |
| SO8 | Non-compliance with laws and regulations |  |
| PR1 | Health and safety - product impact |  |
| PR2 | Health and safety of products - non-compliance |  |
| PR3 | Product and service information |  |
| PR4 | Product and service information - non-compliance |  |
| PR5 | Customer satisfaction |  |
| PR6 | Marketing communications |  |
| PR7 | Marketing communications - non-compliance |  |
| PR8 | Customer privacy |  |
| PR9 | Products and services - non-compliance |  |