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.
17
G4-18
17
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 2023 and 2024 (July 2022 through June 2024). We have generally maintained consistency with the format of past reports. The scope of the report reflects our attempt to identify the most pertinent aspects and is inclusive of the five most material topics identified in our 2024 Materiality Assessment.
G4-19
List all the material Aspects identified in the process for defining report content.
1. Regenerative Agriculture 2. Employee Health, Safety, and Well-being 3. Sustainable Operations and Climate Resiliency 4. Sustainable Products 5. Transparency and Traceability
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
17
18
G4-21
2024 Sustainability Report | 72
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