G3.

1 Content Index - GRI Application Level B

Application Level B Assured by

STANDARD DISCLOSURES PART I: Profile Disclosures

REPORT FULLY ON THE BELOW SELECTION OF PROFILE DISCLOSURES OR PROVIDE A REASON FOR OMISSION
1. Strategy and Analysis

Profile Level of Reason for

Disclosure Disclosure Reporting Location of disclosure omission Explanation for the reason for omission
1.1 Statement from the most senior decision-maker of the organization. Fully http://ir.reunert.co.za/2013/leadership-review/chairmans-statement/#governance
1.2 Description of key impacts, risks, and opportunities. Fully http://ir.reunert.co.za/2013/leadership-review/chairmans-statement/#governance
2. Organizational Profile

Profile Level of Reason for

Disclosure Disclosure Reporting Location of disclosure omission Explanation for the reason for omission
2.1 Name of the organization. Fully Cover; http://ir.reunert.co.za/2013/overview/who-we-are/
2.2 Primary brands, products, and/or services. Fully http://ir.reunert.co.za/2013/overview/our-businesses/
Operational structure of the organization, including main divisions, operating companies,
2.3 subsidiaries, and joint ventures. Fully http://ir.reunert.co.za/2013/overview/
2.4 Location of organization's headquarters. Fully About this report; http://ir.reunert.co.za/2013/information/corporate-administration-information/
Number of countries where the organization operates, and names of countries with either
major operations or that are specifically relevant to the sustainability issues covered in the
2.5 report. Fully http://ir.reunert.co.za/2013/overview/where-we-operate/
2.6 Nature of ownership and legal form. Fully http://ir.reunert.co.za/2013/overview/who-we-are/
Markets served (including geographic breakdown, sectors served, and types of
2.7 customers/beneficiaries). Fully http://ir.reunert.co.za/2013/overview/our-businesses/
2.8 Scale of the reporting organization. Fully http://ir.reunert.co.za/2013/leadership-review/ten-year-review/
2.9 Significant changes during the reporting period regarding size, structure, or ownership. Fully http://ir.reunert.co.za/2013/overview/about-this-report/
2.10 Awards received in the reporting period. Fully http://ir.reunert.co.za/2013/operational-reviews/nashua/#auto
3. Report Parameters

Profile Level of Reason for

Disclosure Disclosure Reporting Location of disclosure omission Explanation for the reason for omission
3.1 Reporting period (e.g., fiscal/calendar year) for information provided. Fully 1 October 2012 - 30 September 2013: http://ir.reunert.co.za/2013/overview/about-this-report/
3.2 Date of most recent previous report (if any). Fully 1 October 2011 - 30 September 2012: http://ir.reunert.co.za/2013/overview/about-this-report/
3.3 Reporting cycle (annual, biennial, etc.) Fully Annual
3.4 Contact point for questions regarding the report or its contents. Fully About this report; Carina de Klerk; carina@reunert.co.za
3.5 Process for defining report content. Fully About this report
Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures,
3.6 suppliers). See GRI Boundary Protocol for further guidance. Fully About this report

State any specific limitations on the scope or boundary of the report (see completeness
3.7 principle for explanation of scope). Fully About this report

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
3.8 between organizations. Fully About this report
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,
3.9 the GRI Indicator Protocols. Fully http://ir.reunert.co.za/2013/financial-statements/accounting-policies/
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,
3.10 nature of business, measurement methods). Fully About this report
Significant changes from previous reporting periods in the scope, boundary, or measurement
3.11 methods applied in the report. Fully About this report
3.12 Table identifying the location of the Standard Disclosures in the report. Fully Online GRI Index (this document)
3.13 Policy and current practice with regard to seeking external assurance for the report. Fully About this report
4. Governance, Commitments, and Engagement

Profile Level of Reason for

Disclosure Disclosure Reporting Location of disclosure omission Explanation for the reason for omission
 Governance structure of the organization, including committees under the highest
governance body responsible for specific tasks, such as setting strategy or organizational
4.1 oversight. Fully Governace and
Governace and ethics;
ethics; http://ir.reunert.co.za/2013/corporate-governance/;
http://ir.reunert.co.za/2013/corporate-governance/
4.2 Indicate whether the Chair of the highest governance body is also an executive officer. Fully http://ir.reunert.co.za/2013/corporate-governance/king-iii-principles/

For organizations 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
4.3 members. Fully Governance structure and board composition table
Mechanisms for shareholders and employees to provide recommendations or direction to the
4.4 highest governance body. Partially Our key relationships; http://ir.reunert.co.za/2013/overview/key-relationships/ Mechanisms are under review and full disclosu
Linkage between compensation for members of the highest governance body, senior
managers, and executives (including departure arrangements), and the organization's
4.5 performance (including social and environmental performance). Fully Remuneration policy; http://ir.reunert.co.za/2013/corporate-governance/remuneration-report/

Processes in place for the highest governance body to ensure conflicts of interest are
4.6 avoided. Fully http://ir.reunert.co.za/2013/corporate-governance/

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
4.7 other indicators of diversity. Fully http://ir.reunert.co.za/2013/corporate-governance/
Internally developed statements of mission or values, codes of conduct, and principles
relevant to economic, environmental, and social performance and the status of their
4.8 implementation. Fully Governance and ethics; http://ir.reunert.co.za/2013/overview/code-ethics/
Procedures of the highest governance body for overseeing the organization's identification
and management of economic, environmental, and social performance, including relevant
risks and opportunities, and adherence or compliance with internationally agreed standards,
4.9 codes of conduct, and principles. Fully Governance and ethics; http://ir.reunert.co.za/2013/corporate-governance/

Processes for evaluating the highest governance body's own performance, particularly with
4.10 respect to economic, environmental, and social performance. Fully Governace and ethics; http://ir.reunert.co.za/2013/corporate-governance/
Explanation of whether and how the precautionary approach or principle is addressed by the
4.11 organization. Fully Governace and ethics; http://ir.reunert.co.za/2013/corporate-governance/

Externally developed economic, environmental, and social charters, principles, or other

4.12 initiatives to which the organization subscribes or endorses. Fully Governace and ethics; http://ir.reunert.co.za/2013/corporate-governance/

Memberships in associations (such as industry associations) and/or national/international

advocacy organizations in which the organization: * Has positions in governance bodies; *
Participates in projects or committees; * Provides substantive funding beyond routine
4.13 membership dues; or * Views membership as strategic. Fully Our key relationships; http://ir.reunert.co.za/2013/overview/key-relationships/
4.14 List of stakeholder groups engaged by the organization. Fully Our key relationships; http://ir.reunert.co.za/2013/overview/key-relationships/

4.15 Basis for identification and selection of stakeholders with whom to engage. Fully Our key relationships; http://ir.reunert.co.za/2013/overview/key-relationships/
Approaches to stakeholder engagement, including frequency of engagement by type and by
4.16 stakeholder group. Fully Our key relationships; http://ir.reunert.co.za/2013/overview/key-relationships/
Key topics and concerns that have been raised through stakeholder engagement, and how
the organization has responded to those key topics and concerns, including through its
4.17 reporting. Fully Our key relationships; http://ir.reunert.co.za/2013/overview/key-relationships/
STANDARD DISCLOSURES PART II: Disclosures on Management Approach (DMAs)
REPORT ON THE DISCLOSURES ON MANAGEMENT APPROACH FOR EACH CATEGORY. YOU SHOULD BE ABLE TO DISCLOSE THIS INFORMATION ON THE ASPECT LEVEL FOR EACH PERFORMANCE INDICATOR THAT YOU HAVE REPORTED
FULLY ON.

Level of
G3.1 DMAs Disclosure Reporting Location of disclosure Further comments
DMA EC Disclosure on Management Approach EC
Aspects Economic performance Fully http://ir.reunert.co.za/2013/leadership-review/chief-financial-officers-report/
Market presence Fully http://ir.reunert.co.za/2013/overview/our-businesses/; http://ir.reunert.co.za/2013/overview/where-we-operate/
Indirect economic impacts Fully http://ir.reunert.co.za/2013/overview/how-we-create-value/
DMA EN Disclosure on Management Approach EN
Aspects

Materials Fully Carbon report Only significant Materials used are measured
Energy Fully Environmental report; Carbon report
Water Fully Environmental report; Carbon report
Biodiversity Fully Environmental report
Emissions, effluents and waste Fully Environmental report; Carbon report
Products and services Partially Environmental report
 Compliance Fully Environmental report
Transport Partially Environmental report; Carbon report Limited Scope 3 disclosure
Overall Partially Environmental report; Carbon report
DMA LA Disclosure on Management Approach LA
Aspects Employment Fully Social report
Labor/management relations Fully Social report
Occupational health and safety Fully Social report
Training and education Fully Social report
Diversity and equal opportunity Fully Social report
Equal remuneration for women and men Not Information not readily available
DMA HR Disclosure on Management Approach HR
Aspects Investment and procurement practices Fully Social report
Non-discrimination Fully Social report
Freedom of association and collective bargaining Fully Social report
Child labor Fully Social report
Prevention of forced and compulsory labor Fully Social report
Security practices Partially Initial assessment
Indigenous rights Partially Social report - transformation
Assessment Not To be addressed in future reporting
Remediation Not To be addressed in future reporting
DMA SO Disclosure on Management Approach SO
Aspects Local communities Partially Social report
Corruption Fully Social report
Public policy Partially Social report
Anti-competitive behavior Fully Social report
Compliance Fully Social report
DMA PR Disclosure on Management Approach PR
Aspects Customer health and safety Fully Social report
Product and service labelling Not To be addressed in future reporting
Marketing communications Fully Social report
Customer privacy Fully Social report
Compliance Fully Social report
STANDARD DISCLOSURES PART III: Performance Indicators
REPORT FULLY ON AT LEAST 20 CORE OR ADDITIONAL PERFORMANCE INDICATORS - AT LEAST 1 FROM EACH CATEGORY (ECONOMIC, ENVIRONMENT, LABOR PRACTICES & DECENT WORK, HUMAN RIGHTS, SOCIETY, PRODUCT
RESPONSIBLITY)
Economic
Level of
Indicator Disclosure Reporting Location of disclosure
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. Fully How we create value including value-added statement
EC2 Financial implications and other risks and opportunities for the organization's activities due to
climate change. Partially Environmental report; CDP Climate Report
EC3 Coverage of the organization's defined benefit plan obligations. Fully Social report; Note 26
EC4 Significant financial assistance received from government. Fully No significant financial assistance is received from 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
EC6 Policy, practices, and proportion of spending on locally-based suppliers at significant
locations of operation. Partially BBBEE ratings: Enterprise development and BEE procurement
EC7 Procedures for local hiring and proportion of senior management hired from the local
community at significant locations of operation. Partially BBBEE ratings: Transformation targets set
Indirect economic impacts
EC8
Development and impact of infrastructure investments and services provided primarily for
public benefit through commercial, in-kind, or pro bono engagement. Fully Some corporate social responsibility investment is geared towrds infrastructure investements; i.e. schools or improvement of housing conditions
EC9
Understanding and describing significant indirect economic impacts, including the extent of
impacts. Fully How we create value; Social report
Environmental
 Level of
Indicator Disclosure Reporting Location of disclosure
Materials
EN1 Materials used by weight or volume. Partially Carbon report; Materials used are not reported publicly but are measured and have been included in CO2 calculations
EN2 Percentage of materials used that are recycled input materials. Partially Carbon report
Energy
EN3 Direct energy consumption by primary energy source. Fully Carbon report
EN4 Indirect energy consumption by primary source. Fully Carbon report
EN5 Energy saved due to conservation and efficiency improvements. Fully Environmental report
Initiatives to provide energy-efficient or renewable energy based products and services, and
EN6 reductions in energy requirements as a result of these initiatives. Partially Inititiatives are covered in operational reviews and our environmental report. Detailed information on reductions due to these initiatives are not available
EN7 Initiatives to reduce indirect energy consumption and reductions achieved. Partially Inititiatives are covered in operational reviews and our environmental report. Complete information on reductions due to these initiatives are not available
Water
EN8 Total water withdrawal by source. Fully Environmental report
EN9 Water sources significantly affected by withdrawal of water. Fully Environmental report
EN10 Percentage and total volume of water recycled and reused. Fully Environmental report
Biodiversity
Location and size of land owned, leased, managed in, or adjacent to, protected areas and
EN11 areas of high biodiversity value outside protected areas. Fully Non of our operations are located in protected areas
Description of significant impacts of activities, products, and services on biodiversity in
EN12 protected areas and areas of high biodiversity value outside protected areas. Not
EN13 Habitats protected or restored. Not
EN14 Strategies, current actions, and future plans for managing impacts on biodiversity. Not
Number of IUCN Red List species and national conservation list species with habitats in
EN15 areas affected by operations, by level of extinction risk. Fully Non of our operations direct activities threatens IUCN Red Listed or conservation listed species
Emissions, effluents and waste
EN16 Total direct and indirect greenhouse gas emissions by weight. Fully Carbon report and environmental report
EN17 Other relevant indirect greenhouse gas emissions by weight. Fully Carbon report and environmental report
EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved. Fully Environmental report
EN19 Emissions of ozone-depleting substances by weight. Fully Carbon report and environmental report
EN20 NOx, SOx, and other significant air emissions by type and weight. Fully Carbon report and environmental report
EN21 Total water discharge by quality and destination. Fully Carbon report and environmental report
EN22 Total weight of waste by type and disposal method. Fully Carbon report and environmental report
EN23 Total number and volume of significant spills. Fully Environmental report
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
EN24 shipped internationally. Fully None of the groups waste is deemex hazardous under the Basel Convention and none of our waste is transported internationally
Identity, size, protected status, and biodiversity value of water bodies and related habitats
EN25 significantly affected by the reporting organization's discharges of water and runoff. Fully Environmental report
Products and services
Initiatives to mitigate environmental impacts of products and services, and extent of impact
EN26 mitigation. Fully Environmental report

EN27 Percentage of products sold and their packaging materials that are reclaimed by category. Not
Compliance
Monetary value of significant fines and total number of non-monetary sanctions for non-
EN28 compliance with environmental laws and regulations. Fully Environmental report
Transport
Significant environmental impacts of transporting products and other goods and materials
EN29 used for the organization's operations, and transporting members of the workforce. Not
Overall

EN30 Total environmental protection expenditures and investments by type. Not

Social: Labor Practices and Decent Work

Level of
Indicator Disclosure Reporting Location of disclosure
Employment
Total workforce by employment type, employment contract, and region, broken down by
LA1 gender. Fully Social report
Total number and rate of new employee hires and employee turnover by age group, gender,
LA2 and region. Partially Employee turnover is only reported by business unit
 Benefits provided to full-time employees that are not provided to temporary or part-time
LA3 employees, by major operations. Not
LA15 Return to work and retention rates after parental leave, by gender. Not
Labor/management relations
LA4 Percentage of employees covered by collective bargaining agreements. Fully Social report
Minimum notice period(s) regarding significant operational changes, including whether it is
LA5 specified in collective agreements. Not
Occupational health and safety

Percentage of total workforce represented in formal joint management-worker health and

LA6 safety committees that help monitor and advise on occupational health and safety programs. Not
Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-
LA7 related fatalities by region and by gender. Partially Social report. Information is only reported by business unit and not by gender
Education, training, counseling, prevention, and risk-control programs in place to assist
LA8 workforce members, their families, or community members regarding serious diseases. Partially
LA9 Health and safety topics covered in formal agreements with trade unions. Not
Training and education

LA10 Average hours of training per year per employee by gender, and by employee category. Partially Training is reported by number of employees trained, by race and by gender
Programs for skills management and lifelong learning that support the continued
LA11 employability of employees and assist them in managing career endings. Not
Percentage of employees receiving regular performance and career development reviews,
LA12 by gender. Not
Diversity and equal opportunity

Composition of governance bodies and breakdown of employees per employee category

according to gender, age group, minority group membership, and other indicators of
LA13 diversity. Fully Governance and ethics report
Equal remuneration for women and men
Ratio of basic salary and remuneration of women to men by employee category, by
LA14 significant locations of operation. Not
Social: Human Rights

Level of
Indicator Disclosure Reporting Location of disclosure
Investment and procurement practices

Percentage and total number of significant investment agreements and contracts that include
clauses incorporating human rights concerns, or that have undergone human rights
HR1 screening. Partially An initial assessment was done, and action plans were drawn up
Percentage of significant suppliers, contractors and other business partners that have
HR2 undergone human rights screening, and actions taken. Not
Total hours of employee training on policies and procedures concerning aspects of human A goup-wide human rights policy was approved and communicated. Information on specific training interventions are currently not recorded. Elements of human rights are
HR3 rights that are relevant to operations, including the percentage of employees trained. Partially however proteced viz a viz South African legislation
Non-discrimination
HR4 Total number of incidents of discrimination and actions taken. Partially No formal reports of discrimination have been recorded.
Freedom of association and collective bargaining

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
HR5 to support these rights. Not
Child labor
Operations and significant suppliers identified as having significant risk for incidents of child
HR6 labor, and measures taken to contribute to the effective abolition of child labor. Partially No immediare siginificant risks have been identified
Forced and compulsory labor
Operations and significant suppliers identified as having significant risk for incidents of forced
or compulsory labor, and measures to contribute to the elimination of all forms of forced or
HR7 compulsory labor. Partially Intitial assessments were done and actions plans drafted
Security practices
Percentage of security personnel trained in the organization's policies or procedures
HR8 concerning aspects of human rights that are relevant to operations. Not
Indigenous rights
Total number of incidents of violations involving rights of indigenous people and actions
HR9 taken. Not
Assessment
 Percentage and total number of operations that have been subject to human rights reviews
HR10 and/or impact assessments. Not
Remediation

Number of grievances related to human rights filed, addressed and resolved through formal
HR11 grievance mechanisms. Fully No grievances relating to human rights violations have been reported
Social: Society

Level of
Indicator Disclosure Reporting Location of disclosure
Local communities
Percentage of operations with implemented local community engagement, impact
SO1 assessments, and development programs. Partially Social report. Impact assessments are incomplete and will be addressed in period 2014-15
SO9 Operations with significant potential or actual negative impacts on local communities. Not
Prevention and mitigation measures implemented in operations with significant potential or
SO10 actual negative impacts on local communities. Not
Corruption
SO2 Percentage and total number of business units analyzed for risks related to corruption. Fully
SO3 Percentage of employees trained in organization's anti-corruption policies and procedures. Partially A compliance and training programme was started towards end of 2013 and percentage of employees trained will only be available in 2014 year
SO4 Actions taken in response to incidents of corruption. Fully Social report
Public policy
SO5 Public policy positions and participation in public policy development and lobbying. Not
Total value of financial and in-kind contributions to political parties, politicians, and related
SO6 institutions by country. Fully Social report
Anti-competitive behavior
Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly
SO7 practices and their outcomes. Fully Social report
Compliance
Monetary value of significant fines and total number of non-monetary sanctions for non-
SO8 compliance with laws and regulations. Fully Nil. No fines were paid
Social: Product Responsibility

Level of
Indicator Disclosure Reporting Location of disclosure
Customer health and safety
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
PR1 such procedures. Partially Own manufactured products and processes are assessed on continuous basis, but information are not included in the sustainability report

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
PR2 of outcomes. Fully No incidents of non-compliance have been reported
Product and service labelling
Type of product and service information required by procedures, and percentage of
PR3 significant products and services subject to such information requirements. Not
Total number of incidents of non-compliance with regulations and voluntary codes
PR4 concerning product and service information and labeling, by type of outcomes. Fully No incidents of non-compliance have been reported
Practices related to customer satisfaction, including results of surveys measuring customer Alimited number of customer satisfactions sureveys have been conducted inidentified priority areas. Internal improvement actions have been identified. Further work has to
PR5 satisfaction. Partially be done to extend this group wide.
Marketing communications
Programs for adherence to laws, standards, and voluntary codes related to marketing
PR6 communications, including advertising, promotion, and sponsorship. Partially Compliance training programmes have been initiated covering National Credit Act, Consumer Protection Afct

Total number of incidents of non-compliance with regulations and voluntary codes

concerning marketing communications, including advertising, promotion, and sponsorship by
PR7 type of outcomes. Fully No incidents of non-compliance have been reported
Customer privacy
Total number of substantiated complaints regarding breaches of customer privacy and losses
PR8 of customer data. Fully No incidents of breaches of customer privacy ot losses of customer data have been reported
Compliance
Monetary value of significant fines for non-compliance with laws and regulations concerning
PR9 the provision and use of products and services. Fully Nil. No incidents of non-compliance have been reported
Not material Fully A GRI-checked yes Does not exist 2012
Not applicable Partially A+ Third-party-checked no Proprietary information 2013
Not available Not B Self-declared not applicable 2014
Proprietary information B+ 2015
C 2016
C+ 2017
2018
Does not exist Fully 2019
Proprietary Yes Yes Partially 2020
No No Not
Not applicable