Gearbulk ESG Report 2023 - Report - Page 88
GEARBULK
Disclosure
number
Description
Reference
Requirement(s)
Reason for
omitted
omission
Comment
305-6
GRI 3 - MATERIAL TOPICS 2023
3-1
Process to determine
IR p. 6-7
material topics
3-2
List of material topics
IR p. 4- 7, 56-57
GRI Topic Standards that
contain relevant indicators for disclosure for the
topics considered most
material for Gearbulk:
- 305: Emissions
- 306: Waste
- 403: Occupational
Health and Safety
- 205: Anti-corruption
- 418: Customer privacy
GRI 3 - MATERIAL TOPICS
Material Topic 1 - Climate change
3-3
Management of
ER p. 14-25
material topic
GRI 305 - Emissions 2016
305-1
305-2
Direct (Scope 1) GHG
IR p. 126-131
emissions
ER p. 18-19
Energy indirect
IR p. 126-131
(Scope 2) GHG
ER p. 18,20
emissions
305-3
305-4
305-5
305-6
Other indirect (Scope
IR p. 119, 126-131
3) GHG emissions
ER p. 18, 21
GHG emissions
IR p 130
intensity
ER p. 17
Reduction of GHG
IR p. 126
emissions
ER p. 18
Emissions of
N/A
Information
This information is
ozone-depleting
unavilable/
not accesable by
substances (ODS)
incomplete
Gearbulk however
Gearbulk to investigate measures to
obtain information
to report on.
305-7
Nitrogen oxides
(Nox), sulfur oxides
(SOx), and other signi昀椀cant air emissions
88
APPENDIX
ER p. 8, 10, 12
