GRI Content Index

GENERAL DISCLOSURES
Declaration of use	Fibra Danhos has reported the information cited in this GRI context index for the period from January 1 to December 31 2022, with reference to the GRI Standards.
GRI Version used	GRI: Foundation 2021

GRI Standard	Disclosure		Location (page(s) or direct response)
1. The Organization and its reporting practices	2-1 Organizational details		7
	2-2 Entities included in the organization’s sustainability reporting		89
	2-3 Reporting period, frequency and contact point		89
	2-4 Restatements of information		89
	2-5 External assurance		99
2. Activities and workers	2-6 Activities, value chain and other business relationships		51-53
	2-7 Employees		56
	2-8 Workers who are not employees		56
3. Governance	2-9 Governance structure and composition		60-63
	2-10 Nomination and selection of the highest governance body		https://fibradanhos.com.mx/pdf/contrato-fideicomiso/Contrato-de-Fideicomiso-1.1.pdf
	2-11 Chair of the highest governance body		63
	2-12 Role of the highest governance body in overseeing the management of impacts		64 y 75
	2-13 Delegation of responsibility for managing impacts		75
	2-14 Role of the highest governance body in sustainability reporting		3-5
	2-15 Conflicts of interest		https://fibradanhos.com.mx/pdf/politicas/en/Conflicts-of-Interest-Policy-2022.pdf
	2-16 Communication of critical concerns		31 and 47
	2-17 Collective knowledge of the highest governance body		74
	2-18 Evaluation of the performance of the highest governance body		No evaluation was conducted of the performance of the Technical Committee
	2-19 Remuneration policies		We do not publicly report our remuneration policies.
	2-20 Process to determine remuneration		We do not publicly report our remuneration policies.
	2-21 Annual total compensation ratio		The salary of the highest-paid employee is 25.5 times the average for all employees.
4. Strategy, policies and procedures	2-22 Statement on sustainable development strategy		3-5
	2-23 Policy commitments		https://fibradanhos.com.mx/en/politicas-lineamientos.html
	2-24 Embedding policy commitments		28-34
	2-25 Processes to remediate negative impacts		41, 47, 49 and 50
	2-26 Mechanisms for seeking advice and raising concerns		31
	2-27 Compliance with laws and regulations		31
	2-28 Membership associations		Our CEO, Salvador Daniel, is a board member of AMEFIBRA. We also work on projects during the year, sit on various committees and make a substantial contribution to the Association each year.
5. Stakeholder engagement	2-29 Approach to stakeholder engagement		46 and 47
5. Stakeholder engagement	2-30 Collective bargaining agreements		55

DISCLOSURES ON MATERIAL TOPICS
Material topic	GRI Standard		Location (page(s) or direct response)
3-1 Process to determine material topics			17
3-2 List of material topics			17
3-3 Management of material topics			25
Corporate governance	GRI 201: Economic performance 2016	201-1 Direct economic value generated and distributed	67-69
		201-2 Financial implications and other risks and opportunities due to climate change	76-81
		201-3 Defined benefit plan obligations and other retirement plans	55
		201-4 Financial assistance received from government	Fibra Danhos does not receive financial assistance from the government.
	GRI 203: Indirect Economic Impacts 2016	203-1 Infrastructure investments and services supported	49
	GRI 203: Indirect Economic Impacts 2016	203-2 Significant indirect economic impacts	15
	GRI 415: Public Policy 2016	415-1 Political contributions	Fibra Danhos does not contribute to political parties or public servants and prohibits the use of its communication, dissemination, economic or other tools to benefit any political party, candidate or public servant.
Water	3-3 Management of material topics		21
	GRI 303: Water and Effluents 2018	303-1 Interactions with water as a shared resource	21 and 37
		303-3 Water withdrawal	37
		303-4 Water discharge	37
		303-5 Water consumption	37
Diversity and inclusion	3-3 Management of material topics		24
	GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	54, 57 and 63
	GRI 405: Diversity and Equal Opportunity 2016	405-2 Ratio of basic salary and remuneration of women to men	55
GHG Emissions	3-3 Management of material topics		20
	GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions	40
		305-2 Energy indirect (Scope 2) GHG emissions	40
		305-3 Other indirect (Scope 3) GHG emissions	40
		305-4 GHG emissions intensity	40
		305-5 Reduction of GHG emissions	40
Risk and crisis management	3-3 Management of material topics		27
Waste	3-3 Management of material topics		22
	GRI 306: Waste 2020	306-1 Waste generation and significant waste-related impacts	38 and 39
		306-2 Management of significant waste-related impacts	22 and 38
		306-3 Waste generated	38 abd 39
		306-4 Waste diverted from disposal	38
		306-5 Waste directed to disposal	38
Ethics and compliance	3-3 Management of material topics		26
Biodiversity	3-3 Management of material topics		23
	GRI 304: Biodiversity 2016	304-1 Operational sites owned, leased, managed in, or adjacent to protected areas and areas of high biodiversity value outside protected areas	23
		304-2 Significant impacts of activities, products and services on biodiversity	23
		304-3 Habitats protected or restored	23, 49 and 50
		304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations	23
Climate change	3-3 Management of material topics		20
Energy	3-3 Management of material topics		19
	GRI 302: Energy 2016	302-1 Energy consumption within the organization	36
		302-3 Energy intensity	36
		302-4 Reduction of energy consumption	19 and 36
Community engagement	3-3 Management of material topics		48-50
	GRI 413: Local Communities 2016	413-1 Operations with local community engagement, impact assessments, and development programs	48-50
	GRI 413: Local Communities 2016	413-2 Operations with significant actual and potential negative impacts on local communities	41
Talent	3-3 Management of material topics		54-58
	GRI 401: Employment 2016	401-1 New employee hires and employee turnover	56
		401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	55
		401-3 Parental leave	54
	GRI 404: Training and Education 2016	404-1 Average hours of training per year per employee	56
	GRI 404: Training and Education 2016	404-2 Programs for upgrading employee skills and transition assistance programs	50 and 56
Construction materials	3-3 Management of material topics		41 and 43
Human rights	3-3 Management of material topics		32-34
	GRI 406_ Non-discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	31
	GRI 408_ Child Labor 2016	408-1 Operations and suppliers at significant risk for incidents of child labor	28, 52 and 55
	GRI 409_ Forced or Compulsory Labor 2016	409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor	32 and 52
Anticorruption	3-3 Management of material topics		29
	GRI 205_ Anti-corruption 2016	205-1 Operations assessed for risks related to corruption	28, 29 and 52
		205-2 Communication and training about anti-corruption policies and procedures	28 and 29
		205-3 Confirmed incidents of corruption and actions taken Health and Safety	25
Health and Safety	3-3 Management of material topics		58
	GRI 403_ Occupational Health and Safety 2018	403-1 Occupational health and safety management system	https://fibradanhos.com.mx/pdf/politicas/Politica-Seguridad-y-Salud-Ocupacional.pdf
		403-2 Hazard identification, risk assessment, and incident investigation	58
		403-5 Worker training on occupational health and safety	56
		403-6 Promotion of worker health	58
		403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	58
		403-8 Workers covered by an occupational health and safety management system	100% of Fibra Danhos employees
		403-9 Work-related injuries	58
		403-10 Work-related ill health	58
	GRI 416_ Customer Health and Safety 2016	416-1 Incidents of non-compliance concerning the health and safety impacts of products and services	41
		416-2 Incidents of non-compliance concerning the health and safety impacts of products and services	There were no incidents of non-compliance concerning the health and safety impacts of products and services in the reporting period.
Employee well-being	3-3 Management of material topics		55
Stakeholder relations	3-3 Management of material topics		46 and 47
Supply chain	3-3 Management of material topics		51
	GRI 204_ Procurement Practices 2016	204-1 Proportion of spending on local suppliers	51
	GRI 308_ Supplier Environmental Assessment 2016	308-1 New suppliers that were screened using environmental criteria	52
	GRI 308_ Supplier Environmental Assessment 2016	308-2 Negative environmental impacts in the supply chain and actions taken	51 and 52
	GRI 414_ Supplier Social Assessment 2016	414-1 New suppliers that were screened using social criteria	52
	GRI 414_ Supplier Social Assessment 2016	414-2 Negative social impacts in the supply chain and actions taken	52
Sustainable spaces	3-3 Management of material topics		41 and 49
Operations	3-3 Management of material topics		41
Labor practices	3-3 Management of material topics		28-34
Corporate social responsibility management	3-3 Management of material topics		48-50
Information security	3-3 Management of material topics		65
Brand management	3-3 Management of material topics		9
Product responsibility/quality	3-3 Management of material topics		9-11