Global Reporting Initiative (GRI) content index

STANDARDS

DISCLOSURES*

LOCATION

DIRECT ANSWER

UN SDG

EXTERNAL ASSURANCE

GRI 101: Foundation 2016

GENERAL DISCLOSURES

ORGANIZATIONAL PROFILE

GRI 102: General Disclosures 2016

102-1

Name of the organization

1

NV¹

102-2

Activities, brands, products and services

1

NV

102-3

Location of headquarters

7

NV

102-4

Location of operations

7

NV

102-5

Ownership and legal form

1

Ivanhoé Cambridge is incorporated under the Business Corporations Act (Quebec).

NV

102-6

Markets served

7, 9

NV

102-7

Scale of the organization

6, 8

NV

102-8

Information on employees and other workers

7, 48-49

Information available on the website in the Social Responsibility section under Employee Engagement.

NV

102-9

Supply chain

Information available on the website in the Social Responsibility section under Communities.

NV

102-10

Significant changes to the organization and its supply chain

The change in the number of employees from 2017 is due mainly to expansion of our teams outside Canada as well as adjustments to the organizational structure at the start of the year.

NV

102-11

Precautionary principle or approach

41

NV

102-12

External initiatives

41

NV

102-13

Membership of associations

The affiliations are presented throughout the website.

NV

STRATEGY

102-14

Statement from senior decision-maker

2-3

NV

102-15

Key impacts, risks and opportunities

40, 44-45

NV

ETHICS AND INTEGRITY

102-16

Values, principles, standards and norms of behaviour

41

16

NV

102-17

Mechanisms for advice and concerns about ethics

41

16

NV

GOVERNANCE

102-18

Governance structure

41

NV

102-21

Consulting stakeholders on economic, environmental and social topics

43-45

16

NV

102-22

Composition of the highest governance body and its committees

41, 63

5

16

NV

102-23

Chair of the highest governance body

41, 63

16

NV

102-24

Nominating and selecting the highest governance body

Ivanhoé Cambridge has a shareholders’ agreement, drafted in compliance with the Canada Business Corporations Act, which dictates how directors are appointed.

5

16

NV

102-25

Conflicts of interest

In addition to the shareholders’ agreement, Ivanhoé Cambridge has a Code of Business Conduct in place for directors as well as a set of accompanying policies, including a policy on restricted transactions.

16

NV

102-29

Identifying and managing economic, environmental, and social impacts

41, 44

16

NV

STAKEHOLDER ENGAGEMENT

102-40

List of stakeholder groups

43

NV

102-41

Collective barganing agreements

Ivanhoé Cambridge employees are not unionized, with the exception of a few employees at a Quebec property, representing 1% of all employees.

8

NV

102-42

Identifying and selecting stakeholders

43

NV

102-43

Approach to stakeholder engagement

43

NV

102-44

Key topics and concerns raised

44-45

NV

REPORTING PRACTICE

102-45

Entities included in the consolidated financial statements

8

NV

102-46

Defining report content and topic Boundaries

43

NV

102-47

List of material topics

44

NV

102-48

Restatements of information

42

NV

102-49

Changes in reporting

42, 44

NV

102-50

Reporting period

42

NV

102-51

Date of most recent report

42

NV

102-52

Reporting cycle

42

NV

102-53

Contact point for questions regarding the report

64

NV

102-54

Claims of reporting in accordance with the GRI Standards

42

NV

102-55

GRI Content Index

50-55

NV

102-56

External assurance

42

NV

MATERIAL TOPICS

ECONOMIC TOPICS

GRI 103: Management Approach 2016 Disclosures 103-1, 103-2 and 103-3 apply to: GRI 203 and GRI 204.

103-1

Explanation of the material topic and its Boundary

40

Information available on the website in the Social Responsibility section under Communities.

NV

103-2

The management approach and its components

NV

103-3

Evaluation of the management approach

Omission: We have developed a corporate social responsibility vision for 2020 and have established five main objectives covering ESG aspects. We report on theses objectives with an annual action plan followed by all business units and corporate services. Our 2020 CSR Vision is aligned with our 2019–2022 Strategic Plan where CSR has been identified as a priority.

NV

SOCIAL AND COMMUNITY COMMITMENT

GRI 203: Indirect Economic Impacts 2016

203-2

Significant indirect economic impacts

48

Additional information available on the website in the Social Responsibility section under Communities.

NV

RESPONSIBLE PROCUREMENT

GRI 204: Procurement Practices 2016

204-1

Proportion of spending on local suppliers

48

Additional information available on the website in the Social Responsibility section under Communities.

11

12

NV

ENVIRONMENTAL TOPICS

GRI 103: Management Approach 2016 Disclosures 103-1, 103-2 and 103-3 apply to: GRI 302, GRI 305 and GRI 306.

103-1

Explanation of the material topic and its Boundary

40

Information available on the website in the Social Responsibility section under Environmental Stewardship.

NV

103-2

The management approach and its components

NV

103-3

Evaluation of the management approach

Omission: We have developed a corporate social responsibility vision for 2020 and have established five main objectives covering ESG aspects. We report on theses objectives with an annual action plan followed by all business units and corporate services. Our 2020 CSR Vision is aligned with our 2019–2022 Strategic Plan where CSR has been identified as a priority.

NV

ENERGY MANAGEMENT

GRI 302: Energy 2016

302-3

Energy intensity

46

Information available on the website in the Social Responsibility section under Environmental Stewardship.

7

8

12

13

NV

MANAGEMENT OF GREENHOUSE GAS EMISSIONS

GRI 305: Emissions 2016

305-4

GHG emissions intensity

46

Information available on the website in the Social Responsibility section under Environmental Stewardship.

13

NV

RESIDUAL MATERIALS MANAGEMENT

GRI 306: Effluents and Waste 2016

306-2

Waste by type and disposal method

Information available on the website in the Social Responsibility section under Environmental Stewardship.

3

13

NV

306-3

Significant spills

No significant spills occured

3

12

NV

SOCIAL TOPICS

GRI 103: Management Approach 2016 Disclosures 103-1, 103-2 and 103-3 apply to: GRI 401, GRI 402, GRI 403, GRI 404, GRI 405 and GRI 406.

103-1

Explanation of the material topic and its Boundary

40

Information available on the website in the Social Responsibility section under Employee Engagement.

NV

103-2

The management approach and its components

NV

103-3

Evaluation of the management approach

Omission: We have developed a corporate social responsibility vision for 2020 and have established five main objectives covering ESG aspects. We report on theses objectives with an annual action plan followed by all business units and corporate services. Our 2020 CSR Vision is aligned with our 2019–2022 Strategic Plan where CSR has been identified as a priority.

NV

ENGAGEMENT AND RETENTION OF EMPLOYEES

GRI 401: Employment 2016

401-1

New employee hires and employee turnover

49

5

NV

EMPLOYMENT AND WORKING CONDITIONS

GRI 401: Employment 2016

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

The social benefits offered to salaried employees are available on an internal employee portal. Certain employee benefits are of a confidential nature and are therefore not made public.

8

NV

GRI 402: Labor/Management Relations 2016

402-1

Minimum notice periods regarding operational changes

Omission: We have developed a corporate social responsibility vision for 2020 and have established five main objectives covering ESG aspects. We report on theses objectives with an annual action plan followed by all business units and corporate services. Our 2020 CSR Vision is aligned with our 2019–2022 Strategic Plan where CSR has been identified as a priority.

8

NV

HEALTH AND SAFETY OF OUR EMPLOYEES

GRI 403: Occupational Health and Safety 2016

403-2

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

49

3

8

NV

TRAINING AND SKILLS DEVELOPMENT

GRI 404: Training and Education 2016

404-1

Average hours of training per year per employee

49

4

5

8

NV

404-3

Percentage of employees receiving regular performance and career development reviews

Permanent employees must determine their performance objectives in collaboration with their supervisor. This approach promotes an open dialogue between staff and managers through regular evaluations and periodic adjustments along the way.

5

8

NV

EQUITY, DIVERSITY AND EQUALITY OF EMPLOYMENT OPPORTUNITIES

GRI 405: Diversity and Equal Opportunity 2016

405-1

Diversity of governance bodies and employees

49, 63

5

8

NV

405-2

Ratio of basic salary and remuneration of women to men

Ivanhoé Cambridge adheres to the Quebec Pay Equity Act and applies these provisions to its offices and properties across the country. Its job classification system is founded on a point-based evaluation system and a pay structure that ensures pay equity through ongoing adjustments. Moreover, to ensure internal equity, Ivanhoé Cambridge systematically updates its job evaluations so that new or redefined positions are assigned to the appropriate pay scale.

5

8

NV

GRI 406: Non-Discrimination 2016

406-1

Incidents of discrimination and corrective actions taken

None

5

8

16

NV

OTHER TOPICS

GRI 103: Management Approach 2016 Disclosures 103-1, 103-2 and 103-3 apply to: GRI 205, GRI 206, GRI 307, GRI 415 and GRI 419.

103-1

Explanation of the material topic and its Boundary

40-41

NV

103-2

The management approach and its components

40-41

NV

103-3

Evaluation of the management approach

Omission: We have developed a CSR vision for 2020 and have established five main objectives covering ESG aspects. We report on theses objectives with an annual action plan followed by all business units and corporate services.Our 2020 CSR Vision is aligned with our 2019-2022 Strategic Plan where CSR has been identified as a priority.

NV

BUSINESS ETHICS

GRI 205: Anti-Corruption 2016

205-1

Operations assessed for risks related to corruption

None

The anti-corruption policy is available on the internal employee portal.

16

NV

205-2

Communication and training about anti-corruption policies and procedures

41

The anti-corruption policy serves as a complement to the Code of Business Conduct. All employees must submit a declaration of compliance every year.

16

NV

205-3

Confirmed incidents of corruption and actions taken

None

16

NV

GRI 206: Anti-Competitive Behavior 2016

206-1

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

None

16

NV

GRI 415: Public Policy 2016

415-1

Political contributions

None

As outlined in the anticorruption policy, political contributions are not authorized.

NV

COMPLIANCE

GRI 307: Environmental Compliance 2016

307-1

Non-compliance with environmental laws and regulations

None

16

NV

GRI 419: Socioeconomic Compliance 2016

419-1

Non-compliance with laws and regulations in the social and economic area

None

16

NV

CONSTRUCTION AND REAL ESTATE — SECTOR SUPPLEMENT

GRI 103: Management Approach 2016 Disclosures 103-1, 103-2 and 103-3 apply to: CRE1, CRE2, CRE3, CRE5, CRE7 and CRE8.

103-1

Explanation of the material topic and its Boundary

40

Information available on the website in the Social Responsibility section under Employee Engagement and Environmental Stewardship.

NV

103-2

The management approach and its components

40

NV

103-3

Evaluation of the management approach

Omission: We have developed a corporate social responsibility vision for 2020 and have established five main objectives covering ESG aspects. We report on theses objectives with an annual action plan followed by all business units and corporate services. Our 2020 CSR Vision is aligned with our 2019–2022 Strategic Plan where CSR has been identified as a priority.

NV

CRE1

Building energy intensity

46

7

8

12

13

NV

CRE2

Building water intensity

46

8

12

NV

CRE3

Greenhouse gas intensity from buildings

46

13

NV

CRE5

Land remediated and in need of remediation for the existing or intended land use, according to applicable legal designations

1. Decontaminated and remediated (157,117 m²)

2. Assessed for remediation (209,444 m²)

3. Unknown status (0 m²)

3

12

NV

CRE6

Percentage of the organization operating with verified compliance with an internationally recognized health and safety management system

Ivanhoé Cambridge developed a series of internal H&S programs and policies. At the time of reporting, they are not externally verified for compliance to international standardization.

3

8

NV

CRE7

Number of persons voluntarily and involuntarily displaced and/or resettled by development, broken down by project

None in the projects developed by Ivanhoé Cambridge.

11

NV

CRE8

Number and list of certified buildings

47

Additional information available on the website in the Social Responsibility section under Environmental Stewardship.

4

7

8

9

11

12

13

NV

* There are no omissions of information.

1 NV: Standard disclosure not verified by a third-party.

For the Materiality Disclosures Service, GRI Services reviewed that the GRI content index is clearly presented and the references for Disclosures 102-40 to 102-49 align with appropriate sections in the body of the report.