GRI Context Index Inclusion of ISO 26000 Clauses
Profile Disclosure Description Status Page Reference, Performance and/or Explanation for Omissions ISO 26000 Clauses+
1. Strategy and Analysis
1.1 Statement from the most senior decision-maker of the organisation. Fully 2-3 6.2
1.2 Description of key impacts, risks, and opportunities. Fully 6-7, 9-11, 14-16,
AR (10-15)
6.2
2. Organisational Profile
2.1 Name of the organisation. Fully 5 -
2.2 Primary brands, products, and/or services. Fully 5, AR (20) -
2.3 Operational structure of the organisation, including main divisions, operating companies, subsidiaries, and joint ventures. Fully AR (21) 6.2
2.4 Location of organisation's headquarters. Fully 5 -
2.5 Number of countries where the organisation operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report. Fully AR (20) -
2.6 Nature of ownership and legal form. Fully AR (20-21) -
2.7 Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries). Fully AR (20-21) -
2.8 Scale of the reporting organisation. Fully 5,
AR (3, 60-61, 85-87)
-
2.9 Significant changes during the reporting period regarding size, structure, or ownership. Fully AR (10-15, 186-188) -
2.10 Awards received in the reporting period. Fully 30-33 -
3. Report Parametres
3.1 Reporting period (e.g., fiscal/calendar year) for information provided. Fully 46 -
3.2 Date of most recent previous report (if any). Fully 46 -
3.3 Reporting cycle (annual, biennial, etc.) Fully 46 -
3.4 Contact point for questions regarding the report or its contents. Fully 46 -
3.5 Process for defining report content. Fully 46 -
3.6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). Fully 46 -
3.7 State any specific limitations on the scope or boundary of the report Fully 46 -
3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organisations. Fully 46 -
3.9 Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report. Explain any decisions not to apply, or to substantially diverge from, the GRI Indicator Protocols. Fully 46 -
3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods). Fully 46 -
3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report. Fully 46, GRI G3.1 – CRESS Context Index -
3.12 Table identifying the location of the Standard Disclosures in the report. Fully 46 -
3.13 Policy and current practice with regard to seeking external assurance for the report. Fully 46, Independent Assurance Statement 7.5.3
4. Governance, Commitments and Engagement
4.1 Governance structure of the organisation, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organisational oversight. Fully 7, AR (27-40) 6.2
4.2 Indicate whether the Chair of the highest governance body is also an executive officer. Fully AR (29-30) 6.2
4.3 For organisations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/or non-executive members. Fully AR (29-30) 6.2
4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body. Fully 7-8 6.2
4.5 Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organisation's performance (including social and environmental performance). Fully AR (33-35) 6.2
4.6 Processes in place for the highest governance body to ensure conflicts of interest are avoided. Fully AR (36-38) 6.2
4.7 Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees, including any consideration of gender and other indicators of diversity. Fully AR (30-31) 6.2
4.8 Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation. Fully 6-11 6.2
4.9 Procedures of the highest governance body for overseeing the organisation's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles. Fully 14-16 6.2
4.10 Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance. Fully AR (32) 6.2
4.11 Explanation of whether and how the precautionary approach or principle is addressed by the organisation. Fully 14 6.2
4.12 Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organisation subscribes or endorses. Fully 30 6.2
4.13 Memberships in associations (such as industry associations) and/or national/international advocacy organisations in which the organisation: *Has positions in governance bodies; *Participates in projects or committees; *Provides substantive funding beyond routine membership dues; or *Views membership as strategic. Fully AR (22-24) 6.2
4.14 List of stakeholder groups engaged by the organisation. Fully 13 6.2
4.15 Basis for identification and selection of stakeholders with whom to engage. Fully 6, 13 6.2
4.16 Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group. Fully 13 6.2
4.17 Key topics and concerns that have been raised through stakeholder engagement, and how the organisation has responded to those key topics and concerns, including through its reporting. Fully 6, 13 6.2
Disclosures on Management Approach (DMAs)
DMA EC Economic Performance Fully 2-3, 6, 27 6.2, 6.8
Market presence Fully 2-3, 5
Indirect Economic Impacts Fully 2-3, 6, 34
DMA EN Materials Fully 6, 8, 18-19, 28, 41 6.2, 6.5
Energy Fully 6, 8-9, 18-19, 28, 41
Water Fully 6, 8, 18-19, 28, 41
Biodiversity Fully 6, 8, 18-19, 28, 41
Emissions, effluents and waste Fully 6, 8, 18-19, 41
Land degradation, contamination and remediation Fully 6, 8-9
Products and services Fully 6, 9, 28
Compliance Fully 6, 18-19, 28
Transport Fully 6, 8, 28
Overall Fully 6, 28, 40
DMA LA Employment Fully 6, 10-11 6.2, 6.4, 6.3.10
Labour/management relations Fully 6, 10-11, 20, 23
Occupational health and safety Fully 8, 22
Training and education Fully 22
Diversity and equal opportunity Fully 10, 20
Equal remuneration for women and men Fully 10, 22
DMA HR Investment and procurement practices Fully 10-11 6.2, 6.3
Non-discrimination Fully 10-11
Freedom of association and collective bargaining Fully 20
Child labour Fully 24, 43
Prevention of forced and compulsory labour Fully 24, 43
Security practices Fully 20
Indigenous rights Fully 10, 20, 43
Assessment Fully 23, 43
Remediation Fully 22-23, 43
DMA SO Local communities Fully 6, 13, 24-25 6.2, 6.6, 6.8
Corruption Fully 7-8, 30, 34
Public policy Fully 9, 14
Anti-competitive behaviour Fully 34
Compliance Fully 7-8, 30, 34
DMA PR Customer health and safety Fully 9, 17-18 6.2, 6.6, 6.7
Product and service labelling Fully 9, 16-17
Marketing communications Fully 17
Customer privacy Fully 17, 34
Compliance Fully 34
Economic
Economic Performance
EC1 Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments. Partially 27
Partially reported as disclosure on community investment is not material because CDL also includes contributions in the form of consultative expertise, volunteer hours and in-kind etc.
6.8, 6.8.3, 6.8.7, 6.8.9
EC2 Financial implications and other risks and opportunities for the organisation's activities due to climate change and other sustainability issues. Fully 6, 30, 40 6.5.5
EC3 Coverage of the organisation's defined benefit plan obligations. Fully 22-23 -
EC4 Significant financial assistance received from government. Not Reported Disclosure is not material as CDL does not receive significant financial assistance from the Government. -
Market Presence
EC5 Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation. Not Reported Disclosure is not applicable as there is no minimum wage system in Singapore. 6.4.4, 6.8
EC6 Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. Not Reported Disclosure is not applicable as Singapore is a resource scarce island state, significant reliance on imported materials and goods in Singapore is inevitable. 6.6.6, 6.8, 6.8.5, 6.8.7
EC7 Procedures for local hiring and proportion of senior management and all direct employees, contractors and sub-contractors hired from the local community at significant locations of operation. Fully 34 6.8, 6.8.5, 6.8.7
Indirect Economic Impact
EC8 Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement. Fully 25, 44-45 6.3.9, 6.8, 6.8.3, 6.8.4, 6.8.5, 6.8.6, 6.8.7, 6.8.9
EC9 Understanding and describing significant indirect economic impacts, including the extent of impacts. Fully 19-20 6.3.9, 6.6.6, 6.6.7, 6.7.8, 6.8, 6.8.5, 6.8.6, 6.8.7, 6.8.9
Environmental
Materials
EN1 Materials used by weight, value or volume. Partially 39
Disclosure is not material as all building materials used are purchased directly by builders.
6.5, 6.5.4
EN2 Percentage of materials used that are recycled and reused input materials. Partially 39
Disclosure is not material as total recycled input building materials used and/or non-renewable building materials are purchased directly by builders.
6.5, 6.5.4
Energy
EN3 Direct energy consumption by primary energy source. Fully 35-36 6.5, 6.5.4
EN4 Indirect energy consumption by primary source. Fully 35-36 6.5, 6.5.4
CRE1 Building energy intensity. Fully 36 -
EN5 Energy saved due to conservation and efficiency improvements. Fully 35-36 6.5, 6.5.4
EN6 Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives. Fully 35-36 6.5, 6.5.4
EN7 Initiatives to reduce indirect energy consumption and reductions achieved. Fully 35-36 6.5, 6.5.4
Water
EN8 Total water withdrawal by source Fully 37 6.5, 6.5.4
EN9 Water sources significantly affected by withdrawal of water. Fully 37 6.5, 6.5.4
EN10 Percentage and total volume of water recycled and reused. Fully 37 6.5, 6.5.4
CRE2 Building water intensity. Fully 37-38 -
Biodiversity
EN11 Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. Fully 39 6.5, 6.5.6
EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas. Fully 39 6.5, 6.5.6
EN13 Habitats protected or restored. Fully 39 6.5, 6.5.6
EN14 Strategies, current actions, and future plans for managing impacts on biodiversity. Fully 39 6.5, 6.5.6
EN15 Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk. Not Reported Disclosure is not applicable as CDL's projects are not located within protected areas. 6.5, 6.5.6
Emissions, Effluents and Waste
EN16 Total direct and indirect greenhouse gas emissions by weight. Fully 35 6.5, 6.5.5
EN17 Other relevant indirect greenhouse gas emissions by weight. Fully 35 6.5, 6.5.5
CRE3 Greenhouse gas emissions intensity from buildings. Fully 35 -
CRE4 Greenhouse gas emissions intensity from new construction and redevelopment activity. Fully 35 -
EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved. Fully 35-36 6.5, 6.5.5
EN19 Emissions of ozone-depleting substances by weight. Not Reported Disclosure is not applicable as ODS contained or emitted from products during their usage and disposal are not covered by this indicator. 6.5, 6.5.3
EN20 Knox, SOx, and other significant air emissions by type and weight. Not Reported Disclosure is not applicable as CDL is not regulated to report significant air emissions. 6.5, 6.5.3
EN21 Total water discharge by quality and destination. Fully 37 6.5, 6.5.3
EN22 Total weight of waste by type and disposal method. Fully 38 6.5, 6.5.3
EN23 Total number and volume of significant spills. Fully 37 6.5, 6.5.3
EN24 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally. Not Reported Disclosure is not applicable as CDL does not import, export or transit hazardous waste. 6.5, 6.5.3
EN25 Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organisation's discharges of water and runoff. Not Reported Disclosure is not applicable because in Singapore, wastewater from buildings is discharged into the public sewerage system. 6.5, 6.5.4, 6.5.6
Land Degradation, Contamination and Remediation
CRE5 Land and other assets remediated and in need of remediation for the existing or intended land use according to applicable legal designations. Not Reported Disclosure is not applicable because land use in Singapore is regulated by the Government. -
Products and Services
EN26 Initiatives to enhance efficiency and mitigate environmental impacts of products and services, and extent of impact mitigation. Fully 40 6.5, 6.5.4, 6.6.6, 6.7.5
EN27 Percentage of products sold and their packaging materials that are reclaimed by category. Fully CDL complies with the Government's Demolition Protocol and recycles all demolition materials where possible. 6.5, 6.5.4,6.7.5
Compliance
EN28 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations. Fully 19 6.5
Transport
EN29 Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce. Not Reported Disclosure is not material as building products are purchased directly by builders and insignificant for staff transportation. 6.5, 6.5.4, 6.6.6
Overall
EN30 Total environmental protection expenditures and investments by type. Partially 40
Partially reported as disclosure is not material and insignificant for environmental protection expenditures.
6.5
Social: Labour Practices and Decent Work
Employment
LA1 Total workforce by employment type, employment contract, and region, broken down by gender. Fully 21 6.4, 6.4.3
LA2 Total number and rate of new employee hires and employee turnover by age group, gender, and region. Partially 43
Partially reported as disclosure of new hires and turnover by age/gender is not material because CDL enjoys low turnover and high level satisfaction amongst employees.
6.4, 6.4.3
LA3 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations. Fully 20 6.4, 6.4.3, 6.4.4
LA15 Return to work and retention rates after parental leave, by gender. Fully 24 -
Labour/Management Relations
LA4 Percentage of employees covered by collective bargaining agreements. Fully 20 6.4, 6.4.3, 6.4.4, 6.4.5, 6.3.10
LA5 Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements. Fully 20 6.4, 6.4.3, 6.4.4, 6.4.5
Occupational Health and Safety
LA6 Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programmes. Fully 22 6.4, 6.4.6
LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region and by gender. Fully 42 6.4, 6.4.6
CRE6 Percentage of the organization operating in verified compliance with an internationally recognised health and safety management system. Fully 18 -
LA8 Education, training, counselling, prevention, and risk-control programmes in place to assist workforce members, their families, or community members regarding serious diseases. Fully 22 6.4, 6.4.6, 6.8, 6.8.3, 6.8.4, 6.8.8
LA9 Health and safety topics covered in formal agreements with trade unions. Not Reported CDL is not a unionised company. 6.4.6
Training and Education
LA10 Average hours of training per year per employee by gender, and by employee category. Partially 19-20, 22
Partially reported as disclosure is not material by employee gender and category because CDL has a policy on non-discrimination and consistently achieves its target of 4 training days for all staff.
6.4, 6.4.7
LA11 Programmes for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings. Fully 23 6.4, 6.4.7, 6.8.5
LA12 Percentage of employees receiving regular performance and career development reviews, by gender. Fully 23 6.4, 6.4.7
Diversity and Equal Opportunity
LA13 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity. Fully 20-21 6.3.7, 6.3.10, 6.4, 6.4.3
Equal Remuneration for Women and Men
LA14 Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation. Not Reported Disclosure is not applicable as CDL has a policy on non-discrimination. There is no preference of gender, ethnicity, disability, religion or age in our recruitment procedures. Fair and competitive remuneration packages are solely based on employees’ competencies and expected roles and responsibilities. Annual performance review provides assurance that such policy is duly implemented. With the exception of the Singapore listing statutory requirements, as a policy, CDL does not disclose this data. 6.3.7, 6.3.10, 6.4, 6.4.3, 6.4.4
Social: Human Rights
Investment and Procurement Practices
HR1 Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening. Partially 10-11
Partially reported as disclosure of data by percentage and/or total number is not applicable because all employers in Singapore must comply with regulation guidelines set by the Government through the Employment Act.
6.3, 6.3.3, 6.3.5, 6.6.6
HR2 Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken. Partially 10-11
Partially reported as disclosure of data by percentage is not applicable because all employers in Singapore must comply with regulation guidelines set by the Government through the Employment Act.
6.3, 6.3.3, 6.3.5, 6.4.3, 6.6.6
HR3 Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained. Partially 22
Partially reported as disclosure of data by total hours and percentage is not applicable because CDL has formalised its Corporate Statement on Human Rights.
6.3, 6.3.5
Non-discrimination
HR4 Total number of incidents of discrimination and corrective actions taken. Fully 21 6.3, 6.3.6, 6.3.7, 6.3.10, 6.4.3
Freedom of Association and Collective Bargaining
HR5 Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights. Not Reported Disclosure is not applicable because CDL has no mandate to directly enforce suppliers and contractors’ labour relations with regard to this issue. 6.3, 6.3.3, 6.3.4, 6.3.5, 6.3.8, 6.3.10, 6.4.3, 6.4.5
Child Labour
HR6 Operations and significant suppliers identified as having significant risk for incidents of child labour, and measures taken to contribute to the effective abolition of child labour. Fully 24, 43 6.3, 6.3.3, 6.3.4, 6.3.5, 6.3.7, 6.3.10
Forced and Compulsory Labour
HR7 Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labour, and measures to contribute to the elimination of all forms of forced or compulsory labour. Fully 24, 43 6.3, 6.3.3, 6.3.4, 6.3.5, 6.3.7, 6.3.10
Security Practices
HR8 Percentage of security personnel trained in the organisation's policies or procedures concerning aspects of human rights that are relevant to operations. Not Reported All security guards at CDL’s investment properties are outsourced to certified vendors whom provide necessary training to their guards and complied fully to local authorities’ requirement. CDL does not have immediate plans to enforce training requirements for external parties, though it is the Company’s wish to share our Human Rights commitment with business partners. 6.3, 6.3.5, 6.4.3, 6.6.6
Indigenous Rights
HR9 Total number of incidents of violations involving rights of indigenous people and actions taken. Not Reported Disclosure is not applicable as the Government has regulations to ensure social harmony in Singapore. 6.3, 6.3.6, 6.3.7, 6.3.8, 6.6.7
Assessment
HR10 Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments. Fully 11 -
Remediation
HR11 Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms. Fully 22 -
Social: Society
Local Communities
SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programmes. Fully 21, 24, 43 6.3.9, 6.8, 6.8.5, 6.8.7*, 6.6.7
SO9 Operations with significant potential or actual negative and positive impacts on local communities. Not Reported Disclosure is not applicable in Singapore as the Government has a Master Plan for urban planning to manage impacts on the local community. -
SO10 Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities. Not Reported Disclosure is not applicable in Singapore as the Government has a Master Plan for urban planning to manage impacts on the local community. -
CRE7 Number of persons voluntarily and involuntarily displaced and/or resettled by development, broken down by project. Not Reported Disclosure is not applicable in Singapore as the Government has a Master Plan for urban planning to manage impacts on the local community. -
Corruption
SO2 Percentage and total number of business units analysed for risks related to corruption. Fully 7 6.6, 6.6.3
SO3 Percentage of employees trained in organisation's anti-corruption policies and procedures. Fully 8, 23 6.6, 6.6.3
SO4 Actions taken in response to incidents of corruption. Fully 34 6.6, 6.6.3
Public Policy
SO5 Public policy positions and participation in public policy development and lobbying. Fully 13 6.6, 6.6.4, 6.8.3
SO6 Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country. Fully CDL does not extend political donations in Singapore. 6.6, 6.6.4, 6.8.3
Anti-competitive Behaviour
SO7 Total number of legal actions for anti-competitive behaviour, anti-trust, and monopoly practices and their outcomes. Fully 34 6.6, 6.6.5, 6.6.7
Compliance
SO8 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations. Fully 34 6.6, 6.6.7, 6.8.7*
Social: Product Responsibility
Customer Health and Safety
PR1 Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures. Fully 16-17 6.3.9, 6.6.6, 6.7, 6.7.4, 6.7.5
PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes. Fully 19 6.3.9, 6.6.6, 6.7, 6.7.4, 6.7.5
Product and Service Labelling
PR3 Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements. Fully 16-17 6.7, 6.7.3, 6.7.4, 6.7.5, 6.7.6, 6.7.9
CRE8 Type and number of sustainability certification, rating and labelling schemes for new construction, management, occupation and redevelopment. Fully 40 -
PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labelling, by type of outcomes. Fully 34 6.7, 6.7.3, 6.7.4, 6.7.5, 6.7.6, 6.7.9
PR5 Practices related to customer satisfaction, including results of surveys measuring customer satisfaction. Fully 17, 34 6.7, 6.7.4, 6.7.5, 6.7.6, 6.7.8, 6.7.9
Marketing and Communiations
PR6 Programmes for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship. Fully 17 6.7, 6.7.3, 6.7.6, 6.7.9
PR7 Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes. Fully 17 6.7, 6.7.3, 6.7.6, 6.7.9
Customer Privacy
PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. Fully 17 6.7, 6.7.7
Compliance
PR9 Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services. Fully 34 6.7, 6.7.6
Status Legend
Fully Fully Reported Partially Partially Reported Not Reported Not Reported
 
+ For this table, the corresponding ISO 26000 Clauses as stated in the publication "GRI and ISO 26000: How to use the GRI Guidelines in conjunction with ISO 26000" have been included for reference.
* Indirectly relevant.
- Page references are made to CDL Sustainability Report 2012 unless otherwise indicated.
- AR refers to Annual Report 2011.