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 2018 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) |
GS Website |
Part I, Item 1. Business |
3 |
| 102-9 | Describe the organization's supply chain | GS Report | Value Chain | 11 |
| 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 | 16 |
| 102-12 | List externally-developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses | GS Website | Gap Inc Resources | |
| 102-13 | Memberships in industry or other associations, and national or international advocacy organizations | GS Website | Memberships & Partnerships | |
| 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 | 12;16 |
| 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 | 16 |
| 5. Stakeholder Engagement | ||||
| 102-40 | List of stakeholder groups engaged by the organization | GS Report & Website | Engaging Stakeholders, Memberships and Partners | 17 |
| 102-42 | Basis for identification and selection of stakeholders with whom to engage | GS Report & Website | Engaging Stakeholders | 17 |
| 102-43 | Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group | GS Report & Website | Engaging Stakeholders | 17 |
| 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 |
Materiality |
12; 17 |
| 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 | 8 |
| 102-47 | List the material topics identified in the process for defining report content | GS Report | Materiality | 12 |
| 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. | ||
| 102-50 | Reporting period for information provided | GS Report | About This Report | 8 |
| 102-51 | Date of most recent previous report | GS Report | About This Report | 8 |
| 102-52 | Reporting cycle (annual, biennial, etc.) | GS Report | About This Report | 8 |
| 102-53 | Contact point for questions regarding the report or its contents | GS Report | About This Report | 8 |
| 102-54 | Report the "in accordance" option | GS Report | About This Report | 8 |
| 102-55 | The GRI content index | GS Website | GRI Content Index & UNGC Communication on Progress | |
| 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 |
47 |
| 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 | 62 |
| 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 |
|
| 308-2 | Negative environmental impacts in the supply chain and actions taken | GS Report & Website | ||
| Social | ||||
| Aspect: Employment | ||||
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | GS Website | ||
| 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 |
GS Website |
Qualifications and Diversity of Board Members |
11 |
| Aspect: Non-discrimination | ||||
| 406-1 | Total number of incidents of discrimination and corrective actions taken | GS Report & Website |
Supplier Sustainability: Key Issues |
35 |
| 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 |
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 |
35 |
| 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 |
35 |
| 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 |
29 |
| Aspect: Local Communities | ||||
| 413-1 |
Percentage of operations with implemented local community engagement, impact assessments and/or development programs |
GS Report |
Employee Engagement |
25
|
| Aspect: Supplier Social Assessments | ||||
| 414-1 |
Percentage of new suppliers that were screened using human rights criteria |
GS Report & Website |
Appendix: SASB Reference Table |
68 |
| 414-2 |
Negative social impacts in the supply chain and actions taken |
GS Report & Website |
Supplier Sustainability: Assessment + Remediation |
29 |
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 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 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 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 Implementation GS Report: Supplier Sustainability: Key Issues GS Website: Forced Labor |
| 5 | Businesses should uphold the effective abolition of child labor |
Policies 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 Implementation GS Report: Diversity + Inclusion; Supplier Sustainability: Key Issues GS Website: Discrimination |
| 7 | Businesses should support a precautionary approach to environmental challenges | Policies
Implementation GS Report: Letter from Our CEO; Materiality; Environment; Product Sustainability |
| 8 | Businesses should undertake initiatives to promote greater environmental responsibility |
Policies Implementation GS Report: Environment; Product Sustainability |
| 9 | Businesses should encourage the development and diffusion of environmentally friendly technologies |
Policies Implementation GS Report: Environment; Product Sustainability |
| 10 | Businesses should work against corruption in all its forms, including extortion and bribery |
Policies Implementation GS Report: Strategy: Code of Business Conduct |