Governance Affairs & Collective Action Requirements: Focus on L - XXL Companies

Modified on Mon, 23 Feb at 10:03 PM

This video covers sub-requirements under the Government Affairs and Collective Action Impact Topic that specifically apply to L to XXL companies, focusing on those relevant for year 0.  The video uses a case study format to highlight examples of evidence a multi-site company might provide.  

Specifically, the video aims to: 

  • Clarify interpretation of the new standards under the Government Affairs and Collective Action impact topic focusing on select requirements applicable to L to XXL companies.

  • Provide examples of evidence a multi-site company might submit to meet the compliance criteria for select Government Affairs and Collective Action requirements.


The following sub-requirements are reviewed: 

  • GACA1.1 The company has a public policy on responsible lobbying

  • GACA1.2 The company publicly shares its lobbying positions and political contributions each fiscal year.

  • GACA2.3 & 2.5 The company takes part in collective action to advance social or environmental impacts.

  • GACA3.1 The company has a public policy on responsible taxes.

  • GACA3.2 The company publicly shares its country-by-country reporting each fiscal year.





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