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baseline
| starting point used for comparisons Note: In the context of energy and emissions reporting, the baseline is the projected energy consumption or emissions in the absence of any reduction activity.
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business partner
| entity with which the organization has some form of direct and formal engagement for the purpose of meeting its business objectives Examples: affiliates, business-to-business customers, clients, first-tier suppliers, franchisees, joint venture partners, investee companies in which the organization has a shareholding position Note: Business partners do not include subsidiaries and affiliates that the organization controls.
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business relationships
| relationships that the organization has with business partners, with entities in its value chain including those beyond the first tier, and with any other entities directly linked to its operations, products, or services Note: Examples of other entities directly linked to the organization鈥檚 operations, products, or services are a non-governmental organization with which the organization delivers support to a local community or state security forces that protect the organization鈥檚 facilities.
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child
| person under the age of 15 years, or under the age of completion of compulsory schooling, whichever is higher Note 1: Exceptions can occur in certain countries where economies and educational facilities are insufficiently developed, and a minimum age of 14 years applies. These countries of exception are specified by the International Labour Organization (ILO) in response to a special application by the country concerned and in consultation with representative organizations of employers and workers. Note 2: The ILO Minimum Age Convention, 1973, (No. 138), refers to both child labor and young workers.
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circularity measures
| measures taken to retain the value of products, materials, and resources and redirect them back to use for as long as possible with the lowest carbon and resource footprint possible, such that fewer raw materials and resources are extracted and waste generation is prevented
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disposal
| any operation which is not recovery, even where the operation has as a secondary consequence the recovery of energy Note: Disposal is the end-of-life management of discarded products, materials, and resources in a sink or through a chemical or thermal transformation that makes these products, materials, and resources unavailable for further use.
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effluent
| treated or untreated wastewater that is discharged
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employee
| individual who is in an employment relationship with the organization according to national law or practice
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environmental laws and regulations
| laws and regulations related to all types of environmental issues applicable to the organization Note 1: Environmental issues can include those such as emissions, effluents, and waste, as well as material use, energy, water, and biodiversity. Note 2: Environmental laws and regulations can include binding voluntary agreements that are made with regulatory authorities and developed as a substitute for implementing a new regulation. Note 3: Voluntary agreements can be applicable if the organization directly joins the agreement, or if public agencies make the agreement applicable to organizations in their territory through legislation or regulation.
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hazardous waste
| waste that possesses any of the characteristics contained in Annex III of the Basel Convention, or that is considered to be hazardous by national legislation
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human rights
| rights inherent to all human beings, which include, at a minimum, the rights set out in the United Nations (UN) International Bill of Human Rights and the principles concerning fundamental rights set out in the International Labour Organization (ILO) Declaration on Fundamental Principles and Rights at Work
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impact
| effect the organization has or could have on the economy, environment, and people, including on their human rights, which in turn can indicate its contribution (negative or positive) to sustainable development Note 1: Impacts can be actual or potential, negative or positive, short-term or long-term, intended or unintended, and reversible or irreversible.
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incineration
| controlled burning of waste at high temperatures Note: Incineration of waste can be carried out with or without energy recovery. Incineration with energy recovery is also known as waste to energy. In the context of waste reporting, incineration with energy recovery is considered a disposal operation.
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indigenous peoples
| Indigenous Peoples are generally identified as: -tribal peoples in independent countries whose social, cultural and economic conditions distinguish them from other sections of the national community, and whose status is regulated wholly or partially by their own customs or traditions or by special laws or regulations -peoples in independent countries who are regarded as indigenous on account of their descent from the populations which inhabited the country, or a geographical region to which the country belongs, at the time of conquest or colonization or the establishment of present state boundaries and who, irrespective of their legal status, retain some or all of their own social, economic, cultural and political institutions.
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landfilling
| final depositing of solid waste at, below, or above ground level at engineered disposal sites Note: In the context of waste reporting, landfilling refers to depositing of solid waste in sanitary landfills, and excludes uncontrolled waste disposal such as open burning and dumping.
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local community
| individuals or groups of individuals living or working in areas that are affected or that could be affected by the organization's activities Note: The local community can range from those living adjacent to the organization's operations to those living at a distance.
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material topics
| topics that represent the organization's most significant impacts on the economy, environment, and people, including impacts on their human rights
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preparation for reuse
| checking, cleaning, or repairing operations, by which products or components of products that have become waste are prepared to be put to use for the same purpose for which they were conceived
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product or service category
| group of related products or services sharing a common, managed set of features that satisfy the specific needs of a selected market
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recovery
| operation wherein products, components of products, or materials that have become waste are prepared to fulfill a purpose in place of new products, components, or materials that would otherwise have been used for that purpose Note: In the context of waste reporting, recovery operations do not include energy recovery
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recycling
| reprocessing of products or components of products that have become waste, to make new materials
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severity (of an impact)
| The severity of an actual or potential negative impact is determined by its scale (i.e., how grave the impact is), scope (i.e., how widespread the impact is), and irremediable character (how hard it is to counteract or make good the resulting harm).
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stakeholder
| individual or group that has an interest that is affected or could be affected by the organization's activities Examples: business partners, civil society organizations, consumers, customers, employees and other workers, governments, local communities, non-governmental organizations, shareholders and other investors, suppliers, trade unions, vulnerable groups
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supplier
| entity upstream from the organization (i.e., in the organization's supply chain), which provides a product or service that is used in the development of the organization's own products or services Examples: brokers, consultants, contractors, distributors, franchisees, home workers, independent contractors, licensees, manufacturers, primary producers, subcontractors, wholesalers Note: A supplier can have a direct business relationship with the organization (often referred to as a first-tier supplier) or an indirect business relationship.
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supply chain
| range of activities carried out by entities upstream from the organization, which provide products or services that are used in the development of the organization's own products or services
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sustainable development / sustainability
| development that meets the needs of the present without compromising the ability of future generations to meet their own needs Note: The terms 'sustainability' and 'sustainable development' are used interchangeably in the GRI Standards.
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value chain
| range of activities carried out by the organization, and by entities upstream and downstream from the organization, to bring the organization's products or services from their conception to their end use Note 1: Entities upstream from the organization (e.g., suppliers) provide products or services that are used in the development of the organization's own products or services. Entities downstream from the organization (e.g., distributors, customers) receive products or services from the organization. Note 2: The value chain includes the supply chain.
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vulnerable group
| group of individuals with a specific condition or characteristic (e.g., economic, physical, political, social) that could experience negative impacts as a result of the organization's activities more severely than the general population Examples: children and youth; elderly persons; ex-combatants; HIV/AIDS-affected households; human rights defenders; indigenous peoples; internally displaced persons; migrant workers and their families; national or ethnic, religious and linguistic minorities; persons who might be discriminated against based on their sexual orientation, gender identity, gender expression, or sex characteristics (e.g., lesbian, gay, bisexual, transgender, intersex); persons with disabilities; refugees or returning refugees; women Note: Vulnerabilities and impacts can differ by gender
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waste
| anything that the holder discards, intends to discard, or is required to discard Note 1: Waste can be defined according to the national legislation at the point of generation. Note 2: A holder can be the reporting organization, an entity in the organization's value chain upstream or downstream (e.g., supplier or consumer), or a waste management organization, among others.
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worker
| person that performs work for the organization Examples: employees, agency workers, apprentices, contractors, home workers, interns, selfemployed persons, sub-contractors, volunteers, and persons working for organizations other than the reporting organization, such as for suppliers Note: In the GRI Standards, in some cases, it is specified whether a particular subset of workers is required to be used.
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