GRI 3.12

Profile indicators
Strategy and analysis			AR Pages	Note
1.1		Statement from the most senior decision-maker of the organization about the relevance of sustainability to the organization and its strategy.
1.2		Description of key impacts, risks, and opportunities.	Not reported.
Organizational profile			AR Pages	Note
2.1		Organizational profile
2.2		Primary brands, products, and/or services.
2.3		Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.
2.4		Location of organization’s headquarters.
2.5		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 report.
2.6		Nature of ownership and legal form.
2.7		Markets served (including geographic breakdown, sectors served and types of customers/beneficiaries).
2.8		Scale of the reporting organization, including: • Number of employees; • Net sales (for private sector organizations) or net revenues (for public sector organizations); • Total capitalization broken down in terms of debt and equity (for private sector organizations); and • Quantity of products or services provided.
2.9		Significant changes during the reporting period regarding size, structure, or ownership.
2.10		Awards received in the reporting period.
Reporting parameters			AR Pages	Note
3.1		Reporting period (e.g., fiscal/calendar year) for information provided.
3.2		Date of most recent previous report (if any).
3.3		Reporting cycle (annual, biennial, etc.).
3.4		Contact point for questions regarding the report or its contents.
3.5		Process for defining report content, including: a) determining materiality, b) prioritizing topics within the repor and c) identifying stakeholders the organization expects to use the report.		Addressed in part because no structu-red process was car-ried out to define materiality.
3.6		Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, and suppliers).
3.7		State any specific limitations on the scope or boundary of the report.
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 organizations.
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.	Not reported.
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, and measurement methods).	No changes.
3.11		Significant changes from previous reporting periods in the scope, boundary or measurement methods applied in the report.	No changes.
3.12		Table identifying the location of the Standard Disclosures in the report.
3.13		Policy and current practice with regard to seeking external assurance for the report.	Not reported.
Governance, commitments and engagement			AR Pages	Note
4.1		Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight. Describe the mandate and composition (including number of independent members and/or nonexecutive members) of such committees and indicate any direct responsibility for economic, social, and environmental performance.
4.2		Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization’s management and the reasons for this arrangement).
4.3		Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization’s management and the reasons for this arrangement).	Not reported.	Cargill is a privately held company and therefore its management does not have any external board members.
4.4		Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.
4.5		Linkage between compensation for members of the highest governance body, senior managers and executives (including departure arrangements) and the organization’s performance (including social and environmental performance).	Not reported.
4.6		Processes in place for the highest governance body to ensure conflicts of interest are avoided.	Not reported.
4.7		Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization’s strategy on economic, environmental, and social topics.	Not reported.
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.	Not reported.
4.9		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, codes of conduct, and principles.	Not reported.
4.10		Processes for evaluating the highest governance body’s own performance, particularly with respect to economic, environmental, and social performance.	Not reported.
4.11		Explanation of whether and how the precautionary approach or principle is addressed by the organization.	Not reported.
4.12		Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.	Not reported.
4.13		Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization: a) has positions in governance bodies, b) participates in projects or committees, c) provides substantive funding beyond routine membership dues or d) views membership as strategic.	Not reported.
4.14		List of stakeholder groups engaged by the organization.
4.15		Basis for identification and selection of stakeholders with whom to engage.
Economic performance indicators
Aspect: Economic performance			AR Pages	Note
Core	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.
Core	EC2	Financial implications and other risks and opportunities for the organization’s activities due to climate change.	Not reported.
Core	EC3	Coverage of the organization’s defined benefit plan obligations.
Core	EC4	Significant financial assistance received from government.	Not reported.
Aspect: Market presence			AR Pages	Note
Additional	EC5	Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation.	Not reported.
Core	EC6	Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.	Not reported.
Core	EC7	Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation.	Not reported.
Aspect: Indirect economic impacts			AR Pages	Note
Core	EC8	Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, inkind, or pro bono engagement.
Additional	EC9	Understanding and describing significant indirect economic impacts, including the extent of impacts.	Not reported.
Environmental performance indicators
Aspect: Materials			AR Pages	Note
Core	EN1	Materials used by weight or volume.	Not reported.
Core	EN2	Percentage of materials used that are recycled input materials.	Not reported.
Aspect: Energy			AR Pages	Note
Core	EN3	Direct energy consumption by primary energy source.	Not reported.
Core	EN4	Indirect energy consumption by primary source.	Not reported.
Additional	EN5	Energy saved due to conservation and efficiency improvements.	Not reported.
Additional	EN6	Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives.
Additional	EN7	Initiatives to reduce indirect energy consumption and reductions achieved.	Not reported.
Aspect: Water			AR Pages	Note
Core	EN8	Total water withdrawal by source.	Not reported.
Additional	EN9	Water sources significantly affected by withdrawal of water.	Not reported.
Additional	EN10	Percentage and total volume of water recycled and reused.
Aspect: Biodiversity			AR Pages	Note
Core	EN11	Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.	Not reported.
Core	EN12	Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.	Not reported.
Additional	EN13	Habitats protected or restored.
Additional	EN14	Strategies, current actions, and future plans for managing impacts on biodiversity.
Additional	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.
Aspect: Emissions, effluents and waste			AR Pages	Note
Core	EN16	Total direct and indirect greenhouse gas emissions by weight.		Addressed in part, because information is missing on other emissions (Scope 3).
Core	EN17	Other relevant indirect greenhouse gas emissions by weight.	Not reported.
Additional	EN18	Initiatives to reduce greenhouse gas emissions and reductions achieved.
Core	EN19	Emissions of ozone-depleting substances by weight.	Not reported.
Core	EN20	NO, SO, and other significant air emissions by type and weight.	Not reported.
Core	EN21	Total water discharge by quality and destination.	Not reported.
Core	EN22	Total weight of waste by type and disposal method.	Not reported.
Core	EN23	Total number and volume of significant spills.	Not reported.
Additional	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.
Additional	EN25	Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization’s discharges of water and runoff.	Not reported.
Aspect: Products and services			AR Pages	Note
Core	EN26	Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.	Not reported.
Core	EN27	Percentage of products sold and their packaging materials that are reclaimed by category.	Not reported.
Aspect: Compliance			AR Pages	Note
Core	EN28	Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations.	Not reported.
Aspect: Transport			AR Pages	Note
Additional	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.
Aspect: Overall			AR Pages	Note
Additional	EN30	Total environmental protection expenditures and investments by type.	Not reported.
Labor practices and decent work performance indicators
Aspect: Employment			AR Pages	Note
Core	LA1	Total workforce by employment type, employment contract, and region.
Core	LA2	Total number and rate of employee turnover by age group, gender, and region.	Not reported.
Additional	LA3	Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations.	Not reported.
Aspect: Labor/management relations			AR Pages	Note
Core	LA4	Percentage of employees covered by collective bargaining agreements.	Not reported.
Core	LA5	Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements.	Not reported.
Aspect: Occupational health and safety			AR Pages	Note
Additional	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 programs.
Core	LA7	Rates of injury, occupational diseases, lost days, and absenteeism, and number of workrelated fatalities by region.
Core	LA8	Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.
Additional	LA9	Health and safety topics covered in formal agreements with trade unions.	Not reported.
Aspect: Training and education			AR Pages	Note
Core	LA10	Average hours of training per year per employee by employee category.
Additional	LA11	Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.
Additional	LA12	Percentage of employees receiving regular performance and career development reviews.
Aspect: Diversity and equal opportunity			AR Pages	Note
Core	LA13	Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity.	Not reported.
Core	LA14	Ratio of basic salary of men to women by employee category.	Not reported.
Human rights performance indicators
Aspect: Investment and procurement practices			AR Pages	Note
Core	HR1	Percentage and total number of significant investment agreements that include human rights clauses or that have undergone human rights screening.	Not reported.
Core	HR2	Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken.	Not reported.
Additional	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.	Not reported.
Aspect: Non-discrimination			AR Pages	Note
Core	HR4	Total number of incidents of discrimination and actions taken.	Not reported.
Aspect: Freedom of association and collective bargaining			AR Pages	Note
Core	HR5	Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights.	Not reported.
Aspect: Child labor			AR Pages	Note
Core	HR6	Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor.
Aspect: Forced and compulsory labor			AR Pages	Note
Core	HR7	Operations identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of forced or compulsory labor.
Aspect: Security practices			AR Pages	Note
Additional	HR8	Percentage of security personnel trained in the organization’s policies or procedures concerning aspects of human rights that are relevant to operations.	Not reported.
Aspect: Indigenous rights			AR Pages	Note
Value chain/Ethics in the supply chain
Additional	HR9	Total number of incidents of violations involving rights of indigenous people and actions taken.	Not reported.
Society performance indicators
Aspect: Community			AR Pages	Note
Core	SO1	Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting.
Aspect: Corruption			AR Pages	Note
Core	SO2	Percentage and total number of business units analyzed for risks related to corruption.	Not reported.
Core	SO3	Percentage of employees trained in organization’s anti-corruption policies and procedures.
Core	SO4	Actions taken in response to incidents of corruption.	Not reported.
Aspect: Public policy			AR Pages	Note
Core	SO5	Public policy positions and participation in public policy development and lobbying.
Additional	SO6	Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.	In 2014, Cargill Brazil has not made any type of contribution, financial or otherwise, to political parties, politicians, or institutions directly maintained by them.
Aspect: Anti-competitive behavior			AR Pages	Note
Additional	SO7	Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes.	There are no law suits, in court or closed, regarding this matter.
Aspect: Compliance			AR Pages	Note
Core	SO8	Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with laws and regulations.	Not reported.
Product responsibility performance indicators
Aspect: Customer health and safety			Págs. RA	Obs.
Core	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.
Additional	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.	Not reported.
Aspect: Product and service labeling			AR Pages	Note
Core	PR3	Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.
Additional	PR4	Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.	Not reported.
Additional	PR5	Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.
Aspect: Marketing communications			AR Pages	Note
Core	PR6	Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.	Not reported.
Additional	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.	Not reported.
Aspect: Customer privacy			AR Pages	Note
Additional	PR8	Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.	Not reported.
Aspect: Compliance			AR Pages	Note
Core	PR9	Monetary value of significant fines for noncompliance with laws and regulations concerning the provision and use of products and services.	Not reported.