SASB, GRI + UNGC Tables

Sustainability Accounting Standards Board (SASB) Table

The Sustainability Accounting Standards Board (SASB) is an independent, private sector standards setting organization dedicated to enhancing the efficiency of the capital markets by fostering high-quality disclosure of material sustainability information that meets investor needs. This table references the Standard for the Apparel, Accessories & Footwear industry as defined by SASB’s Sustainable Industry Classification System (SICS) with the location of that information in Gap Inc.’s 2017 Global Sustainability Report (GSR) and gapincsustainability.com.

Global Reporting Initiative (GRI) Table

We sought to prepare the report in accordance with the core option of the Global Reporting Initiative’s (GRI) Standards. (NOTE: GS Report and GS Website refer to Gap Inc.'s Global Sustainability Report, 2017 and Global Sustainability website; Annual Report refers to Gap Inc.'s Annual Report for the fiscal year ended February 3, 2018)

GRI Indicator Description Disclosure Source Section(s) Page(s)
General Standard Disclosure
1. Organization Profile
102-1 Name of the Organization Annual Report Part I, Item 1. Business 1
102-2 Description of the organization's activities; primary brands, products, and services, including an explanation of any products or services that are banned in certain markets Annual Report Part I, Item 1. Business 1
102-3

Location of organization's headquarters

Annual Report Part I, Item 1. Business 1
102-4 Location of operations: Number of countries where the organization operates, and names of countries where it has significant operations and/or that are relevant to the topics covered in the report Annual Report Part I, Item 1. Business 1
102-5 Nature of ownership and legal form Annual Report Part I, Item 1. Business 1
102-6

Markets served, including geographic breakdown, sectors served, and types of customers/beneficiaries

Annual Report Part I, Item 1. Business 1
102-7 Scale of the reporting organization Annual Report Part I, Item 1. Business, and Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations   3; 19
102-8 Total number of employees by employment contract (permanent and temporary) by region; Total number of employees by employment type (full-time and part-time) by gender; Whether a significant portion of the organization's activities are performed by workers who are not employees; Any significant variations in the numbers reported above (such as seasonal variations)

Annual Report

GS Website

Part I, Item 1. Business

Measuring Our Progress/Employees

102-9 Describe the organization's supply chain GS Report Value Chain 10 
102-10 Significant changes regarding the organization's size, structure, ownership, or its supply chain Annual Report Part I, Item 1. Business 1
102-11 Whether and how the organization applies the precautionary approach or principle  GS Report Risk Management 15
102-12 List externally-developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses GS Website Sustainability Policies 20-22 
102-13 Memberships in industry or other associations, and national or international advocacy organizations GS Website Stakeholder Engagement  16
2. Strategy
102-14

Statement from the most senior decision-maker of the organization

GS Report Letter from Our CEO  4
102-15 Description of key impacts, risks, and opportunities GS Report Materiality; Risks 11; 15 
3. Ethics and Integrity
102-16 Describe the organization´s values, principles, standards and norms of behavior  GS Website Code of Business Conduct  
4. Governance
102-18 Report the governance structure of the organization, including committees of the highest governance body and committees responsible for decision-making on economic, environmental and social impacts. GS Report Governance 15
5. Stakeholder Engagement
102-40 List of stakeholder groups engaged by the organization GS Report & Website Engaging StakeholdersMemberships and Partners 16
102-42 Basis for identification and selection of stakeholders with whom to engage GS Report & Website Engaging Stakeholders 16
102-43 Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group GS Report & Website Engaging Stakeholders 16
102-44 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 GS Report & Website

Engaging Stakeholders

Materiality

11; 16
6. Reporting Practice
102-45 List all entities included in the organization´s consolidated financial statement; report whether any entity is not covered in the report Annual Report Part I, Item 1. Business 1-2
102-46 Process for defining report content and topic boundaries; explain how the organization has implemented the Reporting Principles for defining report content GS Report  About this Report 7
102-47 List the material topics identified in the process for defining report content GS Report Materiality 11
102-48 The effect of any restatements of information given in the previous reports, and the reasons for such restatements   There are no restatements from the previous report data.  
102-49 Significant changes from previous reporting periods in the list of material topics and topic Boundaries   The material topics and Boundaries remained the same.   14-15
102-50 Reporting period for information provided GS Report About This Report 7
102-51 Date of most recent previous report  GS Report About This Report 7
102-52 Reporting cycle (annual, biennial, etc.) GS Report About This Report 7
102-53 Contact point for questions regarding the report or its contents GS Report About This Report  7
102-54 Report the "in accordance" option  GS Report About This Report 7
102-55 The GRI content index GS Website GRI Content Index & UNGC Communication on Progress 13
Specific Standard Disclosure
Economic
Aspect: Economic Performance
201-1 Direct economic value generated and distributed Annual Report Part II, Item 6. Selected Financial Data  
201-2 Financial implications and other risks and opportunities due to climate change CDP Climate Disclosure External Disclosures

 

Aspect: Market Presence
202-1 Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation Proxy Statement; GS Website

Relationship between CEO and Median Employee Annual Total Compensation 

Talent

41
Aspect: Indirect Economic Impacts
203-2 Significant indirect economic impacts, including the extent of impacts GS Report Employee Engagement; This Way Ahead: First Jobs; Supplier Sustainability; P.A.C.E.: Empowering Women 22-38
Environmental
Aspect: Materials
301-1 Materials used by weight or volume GS Report Raw Materials 55
Aspect: Energy
302-1 Energy consumption within the organisation GS Website Measuring Our Progress/Environment  
302-3 Energy intensity GS Website Measuring Our Progress/Environment  
303-4 Reduction of energy consumption GS Website Measuring Our Progress/Environment  
Aspect: Water
303-2 Water sources significantly affected by withdrawal of water CDP Water Risk External Disclosures  
Aspect: Emissions
305-1 Direct (Scope 1) GHG emissions  CDP Climate Disclosure External Disclosures  
305-2 Energy indirect (Scope 2) greenhouse gas emissions  CDP Climate Disclosure External Disclosures  
305-3 Other indirect (Scope 3) greenhouse gas emissions  CDP Climate Disclosure External Disclosures  
305-4 GHG emissions intensity CDP Climate Disclosure External Disclosures  
305-5 Reduction of GHG emissions CDP Climate Disclosure External Disclosures  
Aspect: Supplier Environmental Assessment
308-1 New suppliers that were screened using environmental criteria GS Report & Website

SASB Reference Table

Measuring Our Progress/Working Conditions

 62
308-2 Negative environmental impacts in the supply chain and actions taken GS Report & Website

Environment: Supply Chain

Measuring Our Progress/Working Conditions

39
Social
Aspect: Employment
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees GS Website

Talent

Measuring Our Progress/Employees

 
Aspect: Occupational Health & Safety
403-2 Type of injury and rates of injury, occupational diseases, lost days and absenteeism GS Website Measuring Our Progress/Employees  
Aspect: Training & Education
404-3 Percentage of employees receiving regular performance and career development reviews GS Website Talent  
Aspect: Diversity & Equal Opportunity
405-1 Diversity of governance bodies and employees

Annual Report;

GS Website

Qualifications and Diversity of Board Members

Measuring Our Progress/Employees

 17-18
Aspect: Non-discrimination
406-1 Total number of incidents of discrimination and corrective actions taken GS Report & Website

Supplier Sustainability: Key Issues

Measuring Our Progress/Working Conditions

34
Aspect: Freedom of Association and Collective Bargaining
407-1 Operations and suppliers in which workers' rights to exercise freedom of association or collective bargaining may be violated or at significant risk GS Report & Website

Supplier Sustainability: Key Issues

Measuring Our Progress/Working Conditions

 34
Aspect: Child Labor
408-1 Operations and suppliers identified as having significant risk for incidents of child labor GS Report & Website

Supplier Sustainability: Key Issues

Measuring Our Progress/Working Conditions

34
Aspect: Forced or Compulsory Labor
409-1

Operations and suppliers identified as having significant risk for incidents of forced or compulsory labor

GS Report & Website

Supplier Sustainability: Key Issues

Measuring Our Progress/Working Conditions

34
Aspect: Human Rights Assessments
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening GS Report & Website

Supplier Sustainability

Measuring Our Progress/Working Conditions

26
Aspect: Local Communities
413-1

Percentage of operations with implemented local community engagement, impact assessments and/or development programs

GS Report

Employee Engagement

Appendix: Goals + Progress Detail

22

29

Aspect: Supplier Social Assessments
414-1

Percentage of new suppliers that were screened using human rights criteria

GS Report & Website

Appendix: SASB Reference Table

Measuring Our Progress/Working Conditions

61
414-2

Negative social impacts in the supply chain and actions taken

GS Report & Website

Supplier Sustainability: Assessment + Remediation

Measuring Our Progress/Working Conditions

26

United Nations Global Compact: Communication on Progress

 

PRINCIPLE PRINCIPLE DESCRIPTION LOCATION
1 Businesses should support and respect the protection of internationally proclaimed human rights

Policies

California Transparency in Supply Chains/UK Modern Slavery Act

Code of Vendor Conduct

Human Rights Policy

Implementation

GS Report: Materiality, Supplier Sustainability

GS Website: Labor Standards + Human Rights

2 Businesses should make sure they are not complicit in human rights abuses

Policies

Code of Vendor Conduct

Human Rights Policy

Conflict Minerals Policy

Implementation

GS Report: Supplier Sustainability

GS Website: Labor Standards + Human Rights

3

Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining

Policies

Code of Vendor Conduct

Implementation

GS Report: Supplier Sustainability: Key Issues

GS Website: Freedom of Association

4 Businesses should uphold the elimination of all forms of forced and compulsory labor

Policies

California Transparency in Supply Chains/UK Modern Slavery Act

Code of Vendor Conduct

Human Rights Policy

Implementation

GS Report: Supplier Sustainability: Key Issues

GS Website: Forced Labor

5 Businesses should uphold the effective abolition of child labor

Policies

Code of Vendor Conduct

Human Rights Policy

Implementation

GS Report:  Supplier Sustainability: Key Issues

GS Website: Child Labor + Young Workers

6

Businesses should uphold the elimination in respect of employment and occupation

Policies

Code of Vendor Conduct

Human Rights Policy

Implementation

GS Report: Diversity + Inclusion; Supplier Sustainability: Key Issues

GS Website: Discrimination

7 Businesses should support a precautionary approach to environmental challenges Policies

Climate Policy

Wood-Derived Fabric Policy

Implementation

GS Report: Letter from Our CEO; Materiality; Environment; Product Sustainability

8 Businesses should undertake initiatives to promote greater environmental responsibility

Policies

Animal Welfare Policy

Climate Policy

Wood-Derived Fabric Policy

Implementation

GS Report: Environment; Product Sustainability

9 Businesses should encourage the development and diffusion of environmentally friendly technologies

Policies

Climate Policy

Implementation

GS Report: Environment; Product Sustainability

10 Businesses should work against corruption in all its forms, including extortion and bribery

Policies

Code of Business Conduct

Code of Vendor Conduct

Human Rights Policy

Implementation

GS Report: Strategy: Code of Business Conduct