GRI content index and UNGC and SDG mapping

102 – General Disclosures

DISCLOSURE NUMBER

DISCLOSURE TITLE

UNGC PRINCIPLE

UN SDG

COMMENTS

REFERENCE

101 - FOUNDATION

102 - GENERAL DISCLOSURES

102-1

Name of the organization

 

 

 

Our corporate governance approach

102-2

Activities, brands, products and services

 

 

 

Who we are

102-3

Location of headquarters

 

 

 

Our corporate governance approach

102-4

Location of operations

 

 

 

Annual Report 2020 F-83

102-5

Ownership and legal form

 

 

 

Annual Report 2020 A-9

102-6

Markets served

 

 

 

Group performance

102-7

Scale of the organization

 

 

 

2020 highlights

102-8

Information on employees and other workers

6

8, 12

 

Performance indicators 2020

102-9

Supply chain

3, 4, 5, 6, 8, 10

 

 

Strengthening internal assurance and advisory
Expanding the third-party risk management process
Upholding our commitment to human rights

102-10

Significant changes to the organization and its supply chain

 

 

 

Annual Report 2020 F-15

102-11

Precautionary principle or approach

7

 

 

Annual Report 2020 p.11

102-12

External initiatives

 

 

 

Appendix: external initiatives and membership of associations

102-13

Membership of associations

1, 8

 

 

Appendix: external initiatives and membership of associations

102-14

Statement from senior decision-maker

 

 

 

Message from the Chairman

102-16

Values, principles, standards, and norms of behavior

1, 2, 3, 4, 5, 6, 8, 10

16

 

Ethics, Risk and Compliance

102-17

Mechanisms for advice and concerns about ethics

10

16

 

Establishing Standards of Integrity

102-18

Governance structure

 

 

 

Our corporate governance approach

102-19

Delegating authority

 

 

 

Our journey to build trust with society

102-20

Executive-level responsibility for economic, environmental and social topics

 

 

 

Our journey to build trust with society

102-21

Consulting stakeholders on economic, environmental and social topics

 

16

 

Engaging with stakeholders

102-22

Composition of the highest governance body and its committees

 

5, 16

 

Annual Report 2020 p.133

102-23

Chair of the highest governance body

 

16

 

Annual Report 2020 p.134

102-24

Nominating and selecting the highest governance body

 

5, 16

 

Annual Report 2020 p.133

102-25

Conflicts of interest

 

16

 

Annual Report 2020 p.145

102-26

Role of highest governance body in setting purpose, values and strategy

 

 

 

Annual Report 2020 p.142

102-27

Collective knowledge of highest governance body

 

4

 

Our journey to build trust with society

102-28

Evaluating the highest governance body’s performance

 

 

 

Annual Report 2020 p.141

102-29

Identifying and managing economic, environmental and social impacts

 

16

 

Annual Report 2020 p.145

102-30

Effectiveness of risk management processes

 

 

 

Annual Report 2020 p.146

102-31

Review of economic, environmental and social topics

 

 

 

Annual Report 2020 p.145

102-32

Highest governance body’s role in sustainability reporting

 

 

 

Our journey to build trust with society

102-33

Communicating critical concerns

 

 

 

Our journey to build trust with society

102-34

Nature and total number of critical concerns

 

 

Number and nature of concerns are not disclosed

 

102-35

Remuneration policies

 

 

 

Annual Report 2020 p.91

102-36

Process for determining remuneration

 

 

 

Annual Report 2020 p.94

102-37

Stakeholders’ involvement in remuneration

 

16

 

Annual Report 2020 p.94

102-38

Annual total compensation ratio

 

 

Information is confidential and not disclosed

 

102-39

Percentage increase in annual total compensation ratio

 

 

Information is confidential and not disclosed

 

102-40

List of stakeholder groups

 

 

 

Engaging with stakeholders

102-41

Collective bargaining agreements

3

8

 

Performance indicators 2020

102-42

Identifying and selecting stakeholders

 

 

 

Engaging with stakeholders

102-43

Approach to stakeholder engagement

 

 

 

Engaging with stakeholders

102-44

Key topics and concerns raised

 

 

 

Our journey to build trust with society

102-45

Entities included in the consolidated financial statements

 

 

 

Annual Report 2020 F-83

102-46

Defining report content and topic boundaries

 

 

 

Materiality and reporting

102-47

List of material topics

 

 

 

Materiality and reporting

102-48

Restatements of information

 

 

 

About this report

102-49

Changes in reporting

 

 

 

About this report

102-50

Reporting period

 

 

 

About this report

102-51

Date of most recent report

 

 

 

About this report

102-52

Reporting cycle

 

 

 

About this report

102-53

Contact point for questions regarding the report

 

 

 

About this report

102-54

Claims of reporting in accordance with the GRI Standards

 

 

 

About this report

102-55

GRI Content Index

 

 

 

GRI content index and UNGC and SDG mapping

102-56

External assurance

 

 

 

Independent Assurance Report on the 2020 Novartis in Society ESG reporting

103 – Management Approach

DISCLOSURE NUMBER

DISCLOSURE TITLE

UNGC PRINCIPLE

UN SDG

COMMENTS

REFERENCE

103 - MANAGEMENT APPROACH

103-1

Explanation of the material topic and its boundary

 

 

 

Corporate Responsibility Materiality Assessment Results Report

103-2

The management approach and its components

 

 

 

Corporate Responsibility Materiality Assessment Results Report

103-3

Evaluation of the management approach

 

 

 

Novartis in Society ESG Report 2020

200 – Economic

DISCLOSURE NUMBER

DISCLOSURE TITLE

UNGC PRINCIPLE

UN SDG

COMMENTS

REFERENCE

200 - ECONOMIC

201-1

Direct economic value generated and distributed

 

 

 

Key performance indicators consolidated highlights
Group performance

201-2

Financial implications and other risks and opportunities due to climate change p.22

7, 8, 9

13

 

Annual Report 2020 p.22

203-2

Significant indirect economic impacts

 

1, 2, 8, 10, 17

 

Valuing our impact
Environmental, Social and Governance (ESG) Index
Appendix: measuring and valuing our impact

204-1

Proportion of spending on local suppliers

 

 

 

Novartis ESG Index
Appendix: measuring and valuing our impact

205-1

Operations assessed for risks related to corruption

10

16

 

Creating a Code of Ethics
Safeguarding our company from risks

206-1

Legal actions for anti-competitive behavior, anti-trust and monopoly practices

 

 

 

Annual Report 2020 F-49

207-1

Approach to tax

 

 

 

Annual Report 2020 p.171
Novartis Tax Policy Statement

207-2

Tax governance, control, and risk management

 

 

 

Annual Report 2020 p.171

300 – Environment

DISCLOSURE NUMBER

DISCLOSURE TITLE

UNGC PRINCIPLE

UN SDG

COMMENTS

REFERENCE

300 - ENVIRONMENT

301-2

Recycled input materials used

8

8, 12

 

Novartis Health, Safety and Environment (HSE) Data 2020

301-3

Reclaimed products and their packaging materials

8

8, 12

 

Waste

302-1

Energy consumption within the organization

7, 8, 9

7, 8, 12, 13

 

Novartis Health, Safety and Environment (HSE) Data 2020

302-2

Energy consumption outside of the organization

8

7, 8, 12, 13

 

Novartis Health, Safety and Environment (HSE) Data 2020

302-3

Energy intensity

8

7, 8, 12, 13

 

Novartis Health, Safety and Environment (HSE) Data 2020

302-4

Reduction of energy consumption

7, 8, 9

7, 8, 12, 13

 

Novartis Health, Safety and Environment (HSE) Data 2020

302-5

Reductions in energy requirements of products and services

8, 9

7, 8, 12, 13

 

Novartis Health, Safety and Environment (HSE) Data 2020

303-1

Water withdrawal by source

7, 8

6, 12

 

Novartis Health, Safety and Environment (HSE) Data 2020

303-2

Water sources significantly affected by withdrawal of water

7, 8, 9

6, 12

 

Novartis Health, Safety and Environment (HSE) Data 2020

303-3

Water recycled and reused

7, 8, 19

6, 12

 

Novartis Health, Safety and Environment (HSE) Data 2020

305-1

Direct (Scope 1) GHG emissions

7, 8

3, 12, 13, 14, 15

 

Novartis Health, Safety and Environment (HSE) Data 2020

305-2

Energy indirect (Scope 2) GHG emissions

7, 8

3, 12, 13, 14, 15

 

Novartis Health, Safety and Environment (HSE) Data 2020

305-3

Other indirect (Scope 3) GHG emissions

7, 8

3, 12, 13, 14, 15

 

Novartis Health, Safety and Environment (HSE) Data 2020

305-4

GHG emissions intensity

8

13, 14, 15

 

Novartis Health, Safety and Environment (HSE) Data 2020

305-5

Reduction of GHG emissions

7, 8, 9

13, 14, 15

 

Novartis Health, Safety and Environment (HSE) Data 2020

305-6

Emissions of ozone-depleting substances (ODS)

7, 8, 9

3, 12

 

Novartis Health, Safety and Environment (HSE) Data 2020

305-7

Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

7, 8, 9

3, 12, 14, 15

 

Novartis Health, Safety and Environment (HSE) Data 2020

306-1

Water discharge by quality and destination

7, 8, 9

3, 6, 12, 14

 

Novartis Health, Safety and Environment (HSE) Data 2020

306-2

Waste by type and disposal method

7, 8

3, 6, 12

 

Novartis Health, Safety and Environment (HSE) Data 2020

308-1

New suppliers that were screened using environmental criteria

8

 

 

Strengthening internal assurance and advisory
Expanding the third-party risk management process

308-2

Negative environmental impacts in the supply chain and actions taken

 

 

 

Strengthening internal assurance and advisory
Expanding the third-party risk management process

400 – Social

DISCLOSURE NUMBER

DISCLOSURE TITLE

UNGC PRINCIPLE

UN SDG

COMMENTS

REFERENCE

400 - SOCIAL

401-1

New employee hires and employee turnover

6

5, 8

 

Performance indicators 2020

403-2

Types of injury and rates of injury, occupational diseases, lost days and absenteeism, and number of work-related fatalities

 

3, 8

Data not split by gender; data on non-occupational absenteeism, and on injury rate and occupational disease for contractors not available

Performance indicators 2020

403-3

Workers with high incidence or high risk of diseases related to their occupation

 

3, 8

 

A Safe Workplace

403-4

Health and safety topics covered in formal agreements with trade unions

 

8

 

A Safe Workplace

404-1

Average hours of training per year, per employee

6

4, 5, 8

 

Performance indicators 2020

404-2

Programs for upgrading employee skills and transition assistance programs

 

 

 

Unleash the power of our people

405-1

Diversity of governance bodies and employees

6

5, 8

 

Performance indicators 2020

409-1

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

4

8

 

Strengthening internal assurance and advisory
Expanding the third-party risk management process
Performance indicators 2020

412-1

Operations that have been subject to human rights reviews or impact assessments

1

16

 

Expanding the third-party risk management process
Upholding our commitment to human rights

414-1

New suppliers that were screened using social criteria

 

 

 

Strengthening internal assurance and advisory
Expanding the third-party risk management process
Performance indicators 2020

414-2

Negative social impacts in the supply chain and actions taken

 

 

 

Novartis Third Party Code
Strengthening internal assurance and advisory
Expanding the third-party risk management process

415-1

Political contributions

 

 

 

Public Policy & Advocacy

416-2

Incidents of noncompliance concerning the health and safety indicators impacts of products and services

 

 

 

Being a responsible citizen
Helping ensure patient health and safety

417-1

Requirements for product and service information and labeling

 

 

We operate in a strictly regulated industry; this information is obligatory for us to have a license to operate

Helping ensure patient health and safety
Annual Report 2020 p.35

418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

 

 

 

Performance indicators 2020

419-1

Noncompliance with laws and regulations in the social and economic area

 

 

 

Annual Report 2020 F-49