GRI INDEX
GENERAL (CONTINUED)
GRI# DESCRIPTION
RESPONSE
PAGE
G4-17
a. List all entities included in the organization’s consolidated financial statements or equivalent documents. b. Report whether any entity included in the organization’s consolidated financial statements or equivalent documents is not covered by the report
Frontier Co-op, Frontier Distribution, L.L.C., Frontier Foods & Flavorings, L.L.C., and Frontier Essentials, L.L.C.
G4-18
a. Explain the process for defining the report content and the Aspect Boundaries. b. Explain how the organization has implemented the Reporting Principles for Defining Report Content.
The report covers Frontier Co-op’s Fiscal Years 2021 and 2022 (July 2020 through June 2022). We have gener- ally maintained consistency with the format past reports but have noted some metrics, measurements, and calcu- lations that have been changed for clarity, accuracy, and utility for Frontier Co-op and the readers of the report. The scope of the report reflects our attempt to identify the most pertinent aspects but we have not completed a full materiality analysis.
G4-19
List all the material Aspects identified in the process for defining report content.
We have not completed a full materiality analysis.
G4-20
For each material Aspect, report the Aspect Boundary within the organization, as follows: • Report whether the Aspect is material within the organization • If the Aspect is not material for all entities within the organization (as described in G4-17), select one of the following two approaches and report either: – The list of entities or groups of entities included in G4-17 for which the Aspect is not material or – The list of entities or groups of entities included in G4-17 for which the Aspects is material • Report any specific limitation regarding the Aspect Boundary within the organization For each material Aspect, report the Aspect Boundary outside the organization, as follows: • Report whether the Aspect is material outside of the organization • If the Aspect is material outside of the organization, identify the entities, groups of entities or elements for which the Aspect is material. In addition, describe the geographical location where the Aspect is material for the entities identified • Report any specific limitation regarding the Aspect Boundary outside the organization
We have not completed a full materiality analysis.
We have not completed a full materiality analysis.
G4-21
2022 Social Responsibility Report | 67
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