GRI G4 CONTENT SUMMARY


GENERAL CONTENTS PAGE OR DIRECT RESPONSE (see PDF)
Strategy and analysis
G4-1 Statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and the organization’s strategy for addressing sustainability Pages 08, 10, 11
Organizational profile
G4-3 Name of the organization Page 16
G4-4 Primary brands, products and services Pages 16, 18, 20
G4-5 Location of the organization's headquarters Page 16
G4-6 Number of countries where the organization operates, and names of countries where either the organization has significant operations or that are specifically relevant to the sustainability topics covered in the report Pages 16, 17
G4-7 Nature of ownership and legal form Page 16
G4-8 Markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries) Pages 16, 17, 18
G4-9 Scale of the organization Pages 16, 17, 19, 28
G4-10 Total number of employees Page 33
G4-11 Percentage of total employees covered by collective bargaining agreements Page 33
G4-12 Description of the organization’s supply chain Pages 76, 78, 80
G4-13 Any significant changes during the reporting period regarding the organization’s size, structure, ownership, or its supply chain Pages 18, 40, 41, 42
G4-14 Whether and how the precautionary approach or principle is addressed by the organization The company implements a rigorous risk management process, which includes taking steps to prevent possible environmental impacts
G4-15 Externally developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or which it endorses Pages 71, 82
G4-16 Memberships of associations (such as industry associations) and national or international advocacy organizations in which the organization has a strategic participation Page 82
Identified material aspects and boundaries
G4-17 All entities included in the organization’s consolidated financial statements or equivalent documents Page 02
G4-18 Explanation of the process for defining the report content and the Aspect Boundaries Pages 02, 57
G4-19 All the material Aspects identified in the process for defining report content Pages 05, 57
G4-20 For each material Aspect, report the Aspect Boundary within the organization Page 05
G4-21 For each material Aspect, report the Aspect Boundary outside the organization Page 05
G4-22 Effect of any restatements of information provided in previous reports, and the reasons for such restatements Page 02
G4-23 Significant changes from previous reporting periods in the Scope and Aspect Boundaries Page 02
Stakeholder engagement
G4-24 List of stakeholder groups engaged by the organization Page 03
G4-25 Basis for identification and selection of stakeholders with whom to engage Page 03
G4-26 Organization’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process Page 03
G4-27 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting. Report the stakeholder groups that raised each of the key topics and concerns Page 03
Report profile
G4-28 Reporting period (such as fiscal or calendar year) for information provided Page 02
G4-29 Date of most recent previous report (if any) Page 02
G4-30 Reporting cycle (such as annual, biennial) Page 02
G4-31 Provide the contact point for questions regarding the report or its contents Page 02
G4-32 ‘In accordance’ option the organization has chosen Page 02
G4-33 Organization’s policy and current practice with regard to seeking external assurance for the report This Report has not undergone third-party verification, but has been analyzed by the GRI and submitted to the GRI Check
Governance
G4-34 Governance structure of the organization, including committees of the highest governance body. Identify any committees responsible for decision-making on economic, environmental and social impacts Page 27
Ethics and integrity
G4-56 Organization’s values, principles, standards and norms of behavior such as codes of conduct and codes of ethics Pages 31, 34


SPECIFIC STANDARD DISCLOSURES
CATEGORY: ECONOMIC
Material aspects DMA and indicators Page or direct response (see PDF)
Economic performance G4-DMA Form of management Page 29
G4-EC2 Financial implications and others risks and opportunities for the organization’s activities due to climate change Pages 29, 75
CATEGORY: ENVIRONMENTAL
Material aspects Description Page or direct response (see PDF)
Materials G4-DMA Form of management Page 86
G4-EN1 Materials used by weight or volume Page 86
G4-EN2 Percentage of materials used that are recycled input materials Page 86
Energy G4-DMA Form of management Page 87
G4-EN3 Energy consumption within the organization Page 87
G4-EN6 Reduction of energy consumption Page 87
Water G4-DMA Form of management Page 62
G4-EN8 Total water withdrawal by source Page 62
G4-EN10 Percentage and total volume of water recycled and reused Page 64
Biodiversity G4-DMA Form of management Page 69
G4-EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas Page 70
Emissions G4-DMA Form of management Page 75
G4-EN15 Direct greenhouse gas (GHG) emissions (scope 1) Page 75
G4-EN16 Energy indirect greenhouse gas (GHG) emissions (scope 2) Page 75
G4-EN17 Other indirect greenhouse gas (GHG) emissions (scope 3) Page 75
G4-EN18 Greenhouse gas (GHG) emissions intensity Page 75
G4-EN19 Reduction of greenhouse gas (GHG) emissions Page 75
Effluents and waste G4-DMA Form of management Page 86
G4-EN22 Total water discharge by quality and destination Page 65
G4-EN23 Total weight of waste by type and disposal method Page 86
G4-EN25 Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the basel convention 2 annex I, II, III, and VIII, and percentage of transported waste shipped internationally Page 86
Overall G4-DMA Form of management Page 88
G4-EN31 Total environmental protection expenditures and investiments by type Page 88
Supplier environmental assessment G4-DMA Form of management Page 68
G4-EN32 Percentage of new suppliers that were screened using environmental criteria Pages 69, 70
G4-EN33 Significant actual and potencial negative environmental impacts in the supply chain and actions taken Page 70
Environmental grievance mechanisms G4-DMA Form of management Page 82
G4-EN34 Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms Pages 70, 83


CATEGORY: SOCIAL
Labor practices and decent work
Material aspects Description Page or direct response (see PDF)
Employment G4-DMA Form of management Page 34
G4-LA1 Total number and rates of new employee hires and employee turnover by age group, gender and region Page 34
Occupational health and safety G4-DMA Form of management Page 58
G4-LA5 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 Page 58
G4-LA6 Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender Pages 34, 59
G4-LA7 Workers with high incidence or high risk of diseases related to their occupation Pages 58, 59
G4-LA8 Health and safety topics covered in formal agreements with trade unions Page 58
Training and educationo G4-DMA Form of management Page 88
G4-LA11 Percentage of employees receiving regular performance and career development reviews, by gender and by employee category Page 88
Supplier assessment for labor practices G4-DMA Form of management Page 69
G4-LA15 Significant actual and potencial negative impacts for labor practices in the supply chain and actions taken Page 69


CATEGORY: SOCIAL
Human rights
Material aspects Description Page or direct response (see PDF)
Forced or compulsory labor G4-DMA Form of management Page 69
G4-HR6 Operations and suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor Pages 69, 70
Indigenous rights G4-DMA Form of management Page 69
G4-HR8 Total number of incidents of violations involving rights of indigenous peoples and actions taken There are no cases of violations involving the rights of indigenous peoples.
Supplier human rights assessment G4-DMA Form of management Page 69
G4-HR10 Percentage of new suppliers that were screened using human rights criteria Page 70
G4-HR11 Significant actual and potential negative human rights impacts in the supply chain and actions taken Page 70
CATEGORY: SOCIAL
Society
Material aspects Description Page or direct response (see PDF)
Public policy G4-DMA Form of management Page 82
G4-SO6 Total value of political contributions by country and recipient/beneficiary Page 85
Supplier assessment for impacts on society G4-DMA Form of management Page 69
G4-SO9 Percentage of new suppliers that were screened using criteria for impacts on society Pages 69, 70
G4-SO10 Significant actual and potential negative impacts on society in the supply chain and actions taken Page 70
CATEGORY: SOCIAL
Product responsibility
Material aspects Description Page or direct response (see PDF)
Customer health and safety G4-DMA Form of management Page 73
G4-PR1 Percentage of significant product and service categories for which health and safety impacts are assessed for improvement Pages 72, 73, 74
Product and service labeling G4-DMA Form of management Page 67
G4-PR3 Type of product and service information required by the organization’s procedures for product and service information and labeling, and percentage of significant product and service categories subject to such information requirements Page 67
G4-PR5 Results of surveys measuring customer satisfaction Page 83
Marketing communications G4-DMA Form of management Page 67
G4-PR6 Sale of banned or disputed products Page 67
G4-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 In 2015, there were no cases of noncompliance with marketing communication regulations


SECTOR DISCLOSURES
Material aspects Description Page or direct response (see PDF)
Procurement/sourcing practices G4-DMA Form of management Page 69
G4-FP1 Percentage of purchased volume from suppliers compliant with company’s sourcing policy Page 69
G4-FP2 Percentage of purchased volume which is verified as being in accordance with credible, internationally recognized responsible production standards, broken down by standard Page 74
Customer health and safety G4-DMA Form of management Page 71
G4-FP5 Percentage of production volume manufactured in sites certified by an independent third party according to internationally recognized food safety management system standards Pages 73, 74
G4-FP6 Percentage of total sales volume of consumer products, by product category, that are lowered in saturated fat, trans fats, sodium and added sugars Examples of products that address these issues are the Light Cold Cuts Range and the ham and turkey breast with lower sodium content
G4-FP7 Percentage of total sales volume of consumer products, by product category, that contain increased nutritious ingredients like fiber, vitamins, minerals, phytochemicals or functional food additives Page 67
Product and service labeling G4-DMA Form of management Page 71
G4-FP8 Policies and practices on communication to consumers about ingredients and nutritional information beyond legal requirements Pages 73, 83
Breeding and genetic of the animals G4-DMA Form of management Page 60
G4-FP9 Percentage and total of animals raised and/or processed, by species and breed type Page 60
Livestock G4-DMA Form of management Page 60
G4-FP10 Policies and practices, by species and breed type, related to physical alterations and the use of anaesthetic Page 60
G4-FP11 Percentage and total of animals raised and/or processed, by species and breed type, per housing type Page 60
G4-FP12 Policies and practices on antibiotic, anti-inflammatory, hormone, and/or growth promotion treatments, by species and breed type The company complies with all municipal, state and federal regulations in relation to use of these substances, both in Brazil, in other countries where it operates and its export markets. JBS does not use antibiotics or other substances to promote growth in its global operations. As a global company, JBS has a diverse customer base that has specific product criteria, resulting in attributes such as natural, antibioticfree, ractopamine-free, premium and conventional foodstuffs. As a partner offering proven value to domestic and international customers, JBS offers a wide range of high quality products, designed to meet the different requirements of demanding customers worldwide
Transportation, handling and slaughter G4-DMA Form of management Page 60
G4-FP13 Total number of incidents of significant non-compliance with laws and regulations, and adherence with voluntary standards related to transportation, handling, and slaughter practices for live terrestrial and aquatic animals All animals under JBS’ care are handled, transported, treated and slaughtered in accordance with all municipal, state and federal animal protection laws and regulations. The company’s operations are inspected on a daily basis to ensure compliance with relevant legislation in every market where JBS operates, as well the company’s own internal standards