GRI 内容索引

GRI 2：一般披露 2021

2-1 Organizational
details

2022 Annual Report,
10-K 表格

2-2 Entities
included in the organization’s
sustainability reporting

2022 Annual Report,
Note 13, p.70-72

2-3 Reporting
period, frequency, and contact point

关于我们的报告

2-4 Restatements of
information

绩效仪表板

2-5 External
Assurance

Emission data
assured through Apex Companies. Waste data assured through ERM CVS.

2-6 Activities,
value chain, and other business relationships

2022 Annual Report,
Part 1, Item 1, p.3-6
市场
利益相关方参与和重要性

2-7 名员工

关于我们的报告
绩效仪表板

2-8 Workers who are
not employees

绩效仪表板

Two Percent of colleagues are fixed term contract, temporary, or
seasonal.

2-9 Governance
structure and composition

2023 Proxy Statement, Board Leadership Structure, p.23
治理、政策与伙伴关系

In 2022, the Board of Directors was comprised of 12 members. Of these
members, three have identified as female, nine have identified as male
and one has identified as being in an under-represented social group.

2-10 Nomination and
selection of the highest governance body

2023 Proxy Statement, Board Responsibilities, p.22

2-11 Chair of the
highest governance body

2023 Proxy Statement，董事提名人，第 7 页

2-11（b）

不适用

The chair is not a
senior executive.

2-12 Role of the
highest governance body in overseeing the management of impacts

2023 Proxy Statement, Board’s Role in Environmental, Social and Governance Matters
Oversight, p.24-26

2-13 Delegation of
Responsibility for managing impacts

2023 Proxy Statement, Board’s Role in Environmental, Social and
Governance Matters Oversight, p.25
利益相关方参与和重要性

2-14 Role of the
highest governance body in sustainability reporting

2023 Proxy Statement, Board’s Role in Environmental, Social and Governance Matters
Oversight, p.25

2-15 Conflicts of
interest

2023 Proxy Statement，特定关系和关联方交易，第 49 页

2-16 Communication
of critical concerns

2023 Proxy Statement, Communications with the Board, p.53

All reports that are made through the Greif Ethics Hotline, which is
maintained by an independent third party, and other reports are shared
with the Audit Committee of the Board of Directors. During the
reporting, the number of reports was 207.

2-17 Collective
knowledge of the highest governance body

Greif provides
Climate Training to advance the collective knowledge, skills and
experience of the Board of Directors on sustainable development.

2-18 Evaluation of
the performance of the highest governance body

The performance of
the Board of Directors is subject to an annual evaluation is conducted
internally by two board members.

2-19 Remuneration
policies

2023 Proxy Statement, Compensation Discussion and Analysis, p.33-42

Sign-on bonus and recruitment incentive payments are currently not part
of the remuneration policies for the Board of Directors or senior
executives.

激励性薪酬目标与 ESG 绩效无关。

2-20 Process to
determine remuneration

2023 Proxy Statement, Compensation Discussion and Analysis, p.33-41

根据美国证券交易委员会的规定，股东每六年有机会决定他们希望多久对公司的薪酬政策进行一次咨询投票。在 2023 年年度股东大会上，股东有机会投票批准公司的薪酬政策，并投票决定未来六年内进行此类投票的频率。

2-21 Annual total
compensation ratio

2023 Proxy Statement，薪酬比率，第 50 页

Our pay ratio was 1 to 187 in 2021 and 1 to 88 in 2022, a 47 percent
improvement.

2-22 Statement on
sustainable development strategy

关于我们的报告

2-23 Policy
Commitments

道德与合规
人权与公平劳动实践

2-24 Embedding
policy commitments

道德与合规

2-25 Processes to
remediate negative impacts

2022 Annual Report,
Risks Related to Regulatory and Legal Costs, p.16
道德与合规
人权政策

Greif considers and responds to the remediation of identified impacts on
a case-by-case basis.

2-26 Mechanisms for
seeking advice and raising concerns

道德与合规

2-27 Compliance with
laws and regulations

2022 Annual Report，第 3 项，第 19 页
绩效仪表板

2-27 (d)

Information
unavailable / incomplete

How significant
instances of non-compliance have been determined is not tracked. We
currently do not have a specific procedure to determine significant
instances of non-compliance, but we utilize a number of processes, such
as the Alertline, EHS site visits and audits.

2-28 Membership
associations

行业协会

2-29 Approach to
stakeholder engagement

利益相关方参与和重要性
供应链管理

2-30 Collective
bargaining agreements

业务连续性，
自动化和数字化

The working conditions and terms of employment of employees is not
influenced by the collective bargaining agreements of other employees or
agreements from other organizations.

GRI 3：实质性主题 2021

3-1 Process to
determine material topics

利益相关方参与和重要性

3-2 List of material
topics

利益相关方参与和重要性

GRI 3：实质性主题 2021

3-3 Management of material topics

产品质量

GRI 416：客户健康与安全 2016

416-1 产品和服务类别的健康和安全影响评估

Greif 生产的每件产品都会根据完整性和适用规范的合规性进行产品质量评估。

416-2 与产品和服务的健康和安全影响有关的不合规事件

During the reporting period, we recorded seven instances of non-compliance that resulted in fines.

GRI 3：实质性主题 2021

3-3 Management of material topics

卓越的客户服务

绩效指标

净推荐值

卓越的客户服务
产品质量

客户服务指数得分

卓越的客户服务
产品质量

GRI 3：实质性主题 2021

3-3 Management of material topics

环境管理系统

GRI 308：供应商环境评估 2016

308-1 使用环境标准筛选的新供应商

308-1

Information unavailable / incomplete

We are not currently screening new suppliers based on environmental criteria. In 2023, we plan to request new suppliers accounting for over $1 million in business to be rated by EcoVadis and we plan to send RFQ with steel suppliers that include multiple questions on environmental and sustainability criteria.

308-2 供应链中的负面环境影响及采取的行动

In 2022, we assessed 60 suppliers with EcoVadis, one of which was determined to have a low theme score for the environment. From the assessment 15 areas of improvement have been highlighted for the suppliers. We have not yet collaborated with the supplier to made improvements or removed them as a supplier for Greif.

308-2

GRI 3：实质性主题 2021

3-3 Management of material topics

气候战略

GRI 302：能源 2016

302-1 Energy consumption within the organization

2022 CDP Response, C8.2a
绩效仪表板

302-2 Energy consumption outside of the organization

302-2

Information unavailable / incomplete

Energy consumption is not tracked outside of the organization. Greif collects information on our suppliers’ energy consumption through EcoVadis. Of the 40 percent of our supply chain that we have assessed, 71.67 percent are actively reporting on energy consumption. There is no detail provided in the EcoVadis scorecard on their actual energy consumption.

302-3 Energy intensity

绩效仪表板

302-4 Reduction of energy consumption

绩效仪表板

302-5 减少产品和服务的能源需求

气候战略

GRI 305：排放 2016

305-1 Direct (Scope 1) GHG emissions

305-2 Energy indirect (Scope 2) GHG emissions

2022 CDP Response, C6.3
绩效仪表板

305-3 Other indirect (Scope 3) GHG emissions

2022 CDP Response, C6.5, C6.7, C6.7a
绩效仪表板

305-4 GHG emissions intensity

绩效仪表板

305-5 Reduction of GHG emissions

2022 CDP Response, C4.3
绩效仪表板

305-6 臭氧消耗物质（ODS）的排放

305-6

Information unavailable / incomplete

我们目前尚未跟踪臭氧消耗物质 (ODS) 的排放，并且我们也没有计划在未来跟踪这些信息。

305-7 氮氧化物 (NOx)、硫氧化物 (SOx) 和其他重大空气排放

305-7

Information unavailable / incomplete

Significant air emissions are not tracked. There currently are no plans to track this information.

GRI 3：实质性主题 2021

3-3 Management of material topics

利益相关方参与和重要性
水

GRI 303 水和废水 2018

303-1 与水作为共享资源的互动

水

Our Green Tool has water impact measurements for: water input process, acidification, terrestrial
eutrophication, aquatic eutrophication. We also utilize the WRI’s Aqueduct Water Risk Atlas tool to note
water-stressed regions.

303-2 水排放相关影响的管理

水

所有工厂均有无暴露或雨水许可证覆盖。所有工厂均有关于排入地表水或公有处理厂的废水的排放限制。这些排放限制是作为废水排放许可证中的条件设定的。

303-3 Water withdrawal

绩效仪表板
水

303-4 Water discharge

绩效仪表板
水

Determining priority substances varies by location. Parameters are permit based and concerns are based on
elevated level concentrations of permitted parameters.

303-5 Water consumption

水

303-5（三）

不适用

Greif 在我们的 PPS 工艺中不使用储水罐。

GRI 3：实质性主题 2021

3-3 Management of material topics

创新
浪费
循环制造

GRI 301：材料 2016

301-1 Materials used by weight or volume

301-1

Information unavailable / incomplete

Total weight or volume of materials that are used to produce and package the organization’s primary products and services during the reporting period is not tracked. In the coming years we will attempt to isolate this metric within our waste stream.

301-2 Recycled input materials used

循环制造

301-3 回收产品及其包装材料

浪费

GRI 306：废弃物 2020

306-1 废物产生及重大废物相关影响

浪费

306-2 Management of significant waste-related impacts

浪费
循环制造

306-3 Waste generated

浪费

301-3（一）

不适用

Materials we reclaim is not exclusive to our products and includes products from competitors.

306-4 Waste diverted from disposal

浪费

306-4（四）

Information unavailable / incomplete

对于每次回收作业，现场和场外危险废物和从处置中转移的无害废物的总重量（以公吨为单位）的明细均未得到跟踪。我们目前没有计划在未来跟踪这些信息。我们认为跟踪这些信息对我们的业务没有太大意义。

306-5 Waste directed to disposal

浪费

306-5（四）

Information unavailable / incomplete

对于每次回收作业，现场和场外危险废物和从处置中转移的无害废物的总重量（以公吨为单位）的明细均未得到跟踪。我们目前没有计划在未来跟踪这些信息。我们认为跟踪这些信息对我们的业务没有太大意义。

GRI 3：实质性主题 2021

3-3 Management of material topics

道德与合规

GRI 205：反腐败 2016

205-1 接受腐败风险评估的运营点

道德与合规

内部审计部门每年都会发出一份调查问卷，其中包括有关欺诈风险、企业范围风险和新兴风险以及内部审计在制定年度内部审计计划时考虑的一般风险领域的具体问题。

205-2 反腐败政策和程序的传达和培训

道德与合规

205-2（三）

Information unavailable / incomplete

Total number and percentage of business partners that the organization’s anti-corruption policies and procedures have been communicated to, broken down by type of business partner and region is not tracked. Our policies are publicly available for all stakeholders to access.

205-3 已确认的腐败事件及采取的行动

There were no confirmed incidents of corruption during the reporting period.

GRI 206：反竞争行为

206-1 针对反竞争行为、反垄断和垄断行为的法律行动

There were no legal actions pending or completed during the reporting period regarding anti-competitive behavior and violations of anti-trust and monopoly laws.

GRI 3：实质性主题 2021

3-3 Management of material topics

Business Continuity, Automation and Digitization
人权与公平劳动实践

GRI 402：劳工/管理关系 2016

402-1 有关运营变更的最短通知期限

Business Continuity, Automation and Digitization

GRI 3：实质性主题 2021

3-3 Management of material topics

安全

GRI 410：安全实践 2016

410-1 接受过人权政策或程序培训的安保人员

安全

培训要求也适用于来自第三方组织的安全人员。

GRI 418：客户隐私 2016

418-1 有关侵犯客户隐私和丢失客户数据的已证实投诉

安全

GRI 3：实质性主题 2021

3-3 Management of material topics

多样性、公平性和包容性
人权与公平劳动实践

GRI 405：多样性和平等机会 2016

405-1 治理机构和员工的多样性

多样性、公平性和包容性

No members of the Board are under 30 years of age. 18.2 percent are 30-50 years old. 81 percent are over 50 years old.

405-1（二）

Information unavailable / incomplete

不跟踪每个员工类别的员工多样性。目前没有计划在未来跟踪这一点。

405-2 女性与男性基本工资和报酬的比例

In 2022, unadjusted pay gap was one percent. The adjusted pay gap was four percent.

GRI 406：非歧视 2016

406-1 Incidents of discrimination and corrective actions taken

406-1

Confidentiality constraints

Total number of incidents of discrimination, status of incidents and actions taken is not shared. All AlertLine claims are investigated and actions are taken consistent with Greif policies. In some cases, items are identified due to litigation and we do not discuss matters that involve active litigation.

GRI 3：实质性主题 2021

3-3 Management of material topics

人才吸引、发展和保留
绩效仪表板

GRI 401：就业 2016

401-1 New employee hires and employee turnover

人才吸引、发展和保留
绩效仪表板

401-2 提供给全职员工但不提供给临时或兼职员工的福利

绩效仪表板
人才吸引、发展和保留

Life insurance and stock ownership are benefits not provided to full-time employees.

401-3 育儿假

401-3（b、c、d、e）

Information unavailable / incomplete

Total number of employees that took parental leave, by gender, total number of employees that returned to work in the reporting period after parental leave ended, by gender, total number of employees that returned to work after parental leave ended that were still employed 12 months after their return to work, by gender, and return to work and retention rates of employees that took parental leave, by gender are not tracked. We currently do not have plans to track this information.

GRI 404：培训与教育 2016

404-1 每位员工每年接受培训的平均小时数

绩效仪表板
人才吸引、发展和保留

404-2 员工技能提升计划和过渡援助计划

绩效仪表板
人才吸引、发展和保留

通过第三方供应商为美国同事提供退休前规划。

Greif’s Employee Assistance Program provides colleagues in the U.S. and Canada with online resources and counseling for assistance on transitioning to a non-working life.

404-3 接受定期绩效和职业发展评估的员工百分比

人才吸引、发展和保留

404-3

Information unavailable / incomplete

没有跟踪按员工类别接受定期绩效和职业发展评估的新员工信息。

GRI 3：实质性主题 2021

3-3 Management of material topics

健康与安全

GRI 403：职业健康与安全（2018）

403-1 职业健康安全管理体系

健康与安全

403-1（一）

Information unavailable / incomplete

Currently, we are not tracking this information at this time Due to the global nature of our operations, we determine relevant legal requirements and guidelines for our occupational health and safety management systems at the local level. There are no plans to track this in the future.

403-2 危害识别、风险评估和事件调查

道德与合规
健康与安全

403-3 Occupational health services

健康与安全

403-4 Worker participation, consultation, and communication on occupational health and safety

健康与安全

403-5 工人职业健康与安全培训

健康与安全

403-6 Promotion of worker health

健康与安全

403-7 预防和减轻与业务关系直接相关的职业健康与安全影响

供应商行为准则

403-8 受职业健康安全管理体系覆盖的工人

健康与安全

403-9 Work-related injuries

健康与安全

报告期内，Greif 记录到雇员和非雇员工人因工作相关疾病死亡的人数为零。

在 2023 财年，我们发生了 175 起人寿事件，即任何造成或可能导致改变人生的伤害或死亡的事件。其中 2 起人寿事件是针对临时员工的。

The main types of work-related injuries for both employees and non-employees include cuts, punctures, scrapes, strains, sprains and being struck by, against or between objects.

医疗事故率衡量的是 12 个月内每 100 名全职同事的可记录伤害数量，2023 财年为 1.75。

403-9（a、b）

Information unavailable / incomplete

不跟踪员工或非员工的工作时长。目前没有计划在未来跟踪这一点。

403-10 Work-related ill health

报告期内，Greif 记录到雇员和非雇员工人因工作相关疾病死亡的人数为零。

In FY 2022, we had 17 recorded instances of work-related ill health. For non-employees, we had no recorded instances of work-related ill-health.

工作相关的疾病主要包括听力损失、中毒、呼吸系统疾病和皮肤病。这些疾病是由工作场所存在的风险决定的，我们的目标是利用全球和地区安全政策、安全审计和安全培训来减少危害并最大程度地降低风险。

没有任何工人被排除在本次披露之外。

GRI 3：实质性主题 2021

3-3 Management of material topics

人权与公平劳动实践

GRI 407：结社自由和集体谈判 2016

407-1 结社自由和集体谈判权可能受到威胁的运营和供应商

407-1

Information unavailable / incomplete

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk is not tracked. We aim to re-establish the HR review process to better assess this risk in the future.

GRI 408：童工 2016

408-1 存在重大童工事件风险的运营点和供应商

408-1

Information unavailable / incomplete

Operations and suppliers at significant risk for incidents of child labor is not tracked. We aim to re-establish the HR review process to better assess this risk in the future.

GRI 409：强迫或强制劳动 2016

409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

409-1

Information unavailable / incomplete

Operations and suppliers at significant risk for incidents of forced or compulsory labor is not tracked. We aim to re-establish the HR review process to better assess this risk in the future.

GRI 3：实质性主题 2021

3-3 Management of material topics

创新

绩效指标

Revenue from sustainability-tagged products

创新

GRI 3：实质性主题 2021

3-3 Management of material topics

循环制造

GRI 301：材料 2016

301-1 Materials used by weight or volume

301-1

Information unavailable / incomplete

Total weight or volume of materials that are used to produce and package the
organization’s primary products and services during the reporting period, by non-renewable materials used and renewable materials used is not tracked. There are not currently plans to track this information in the future.

301-2 Recycled input materials used

绩效仪表板
循环制造

301-3 回收产品及其包装材料

浪费

301-3（一）

不适用

Materials we reclaim is not exclusive to our products and includes products from competitors.

GRI 3：实质性主题 2021

3-3 Management of material topics

供应链管理

GRI 414：供应商社会评估 2016

414-1 使用社会标准筛选的新供应商

414-1

Information unavailable / incomplete

We are not currently screening new suppliers based on social criteria. In 2023, we plan to request new suppliers accounting for over $1 million in business to be rated by EcoVadis and we plan to send RFQ with steel suppliers that include multiple questions on environmental and sustainability criteria.

414-2 供应链中的负面社会影响及采取的行动

414-2

Information unavailable / incomplete

Negative social impacts in the supply chain and actions taken are not tracked. In 2023, we plan to request new suppliers accounting for over $1 million in business to be rated by EcoVadis and we plan to send RFQ with steel suppliers that include multiple questions on environmental and sustainability criteria.

GRI 3：实质性主题 2021

3-3 Management of material topics

财务表现与盈利增长

GRI 201：2016 年经济绩效

201-1 产生和分配的直接经济价值

2022 Annual Report, Form 10-K, p.37-41

201-2 气候变化带来的财务影响以及其他风险和机遇

2022 Annual Report, Form 10-K, p.11, 16

201-3 确定福利计划义务和其他退休计划

2022 Annual Report, Form 10-K, p.15, 33, 39-40, 60-66

201-4 从政府获得的财政援助

Greif did not receive financial assistance from government during the reporting period.