GRI Standards GRI-Implementation-Roadmap-Roles-Reporting-Process: GRI Implementation Roadmap, Organizational Roles, Reporting Process and Tooling

GRI Standards implementation roadmap. ORGANIZATIONAL ROLES: (a) CHIEF SUSTAINABILITY OFFICER (CSO) / VP SUSTAINABILITY - strategic ownership + Board engagement; (b) SUSTAINABILITY MANAGER / GRI REPORTING MANAGER - operational reporting lead; (c) MATERIALITY ASSESSMENT MANAGER - GRI 3 process + stakeholder engagement; (d) DATA STEWARDS - per Topic Standard area (Environmental + Social + Economic + Governance); (e) FINANCE + ACCOUNTING - economic disclosures + GRI 201 + 202 + 203 + 207 Tax; (f) HR / PEOPLE TEAM - social disclosures + GRI 401-419; (g) HSE / SAFETY - GRI 403 occupational health + safety; (h) ENVIRONMENT / EHS - GRI 301-308 environmental disclosures; (i) PROCUREMENT + SUPPLY CHAIN - GRI 204 + 308 + 414 supplier disclosures; (j) LEGAL / COMPLIANCE - GRI 2-27 compliance + remediation + breach disclosures; (k) GOVERNANCE / CORPORATE SECRETARY - GRI 2-9 to 2-21 governance disclosures; (l) STAKEHOLDER ENGAGEMENT MANAGER - GRI 2-28 to 2-30; (m) INVESTOR RELATIONS - ESG investor engagement + GRI alignment with ISSB + CSRD/ESRS + SBTi + CDP; (n) EXTERNAL ASSURER - 3rd-party assurance (Big 4 + specialized + ESG-focus firms). REPORTING PROCESS (annual cycle): (1) GOVERNANCE + STRATEGY SET + REPORT BOUNDARY; (2) MATERIALITY ASSESSMENT (GRI 3) + STAKEHOLDER ENGAGEMENT + IMPACT IDENTIFICATION; (3) DATA COLLECTION per material topics + Topic Standards + Sector Standards; (4) MANAGEMENT OF MATERIAL TOPICS (GRI 3-3) per topic; (5) DRAFT REPORT + CONTENT INDEX; (6) INTERNAL REVIEW + ASSURANCE; (7) PUBLICATION + GRI NOTIFICATION + DIGITAL DISCLOSURE + STAKEHOLDER COMMUNICATION. TOOLING: (a) Sustainability reporting platforms (Workiva + Sphera + Diligent (formerly Galvanize) + Datamaran + KPMG Atlas + EcoVadis + Anthesis + Persefoni + Watershed + Sweep + Salesforce Net Zero Cloud + Microsoft Sustainability Manager); (b) Materiality assessment tools (Datamaran + Materiality Tracker + Material Insights); (c) ESG data management (Sphera + Workiva + OneTrust ESG + Greenstone + ServiceNow ESG); (d) Carbon accounting (separately tracked GHG Protocol; tooling like Watershed + Persefoni + Sweep + Salesforce); (e) Assurance platforms (Big 4 audit + specialized providers + ISAE 3000 + ISAE 3410); (f) GRI Content Index Service - GRI-administered review of content indexes for in-accordance claim. METRICS: number of Standards applied + completeness of disclosures + assurance level + materiality maturity + stakeholder engagement quality + GRI Content Index Service participation + investor + customer + employee feedback.