GRI Index

The Global Reporting Initiative (GRI) provides a globally applicable framework against which organisations can report their economic, environmental and social performance. Boral has considered the GRI Sustainability Reporting Guidelines (G3 Guidelines) in determining the content of its 2009 Sustainability Report, including aligning non-financial indicator definitions with GRI where appropriate.

Boral’s 2009 Sustainability Report applies the G3 reporting framework to an A+ level (the highest level available) which means that we have undertaken all G3 Profile and Management Approach disclosures and reported on all core indicators. We have provided an explanation about any core indicators that we have not reported against.

Net Balance Management Group Pty Ltd (Net Balance) have undertaken a third-party application level check of Boral's 2009 Sustainability Report against the requirements of the GRI G3 Guidelines. For a copy of Net Balance's GRI Application Level Statement, click here.

Global Reporting Initiative Application Level Grid

GRI Content Index
We have provided an index with the list of all core and additional indicators from the G3 Guidelines and references to where the indicators have been reported. If we have not reported on an indicator, then an explanation is contained within the GRI index table. Indicator descriptions are a summary of the descriptions provided by the GRI.

For further information on the GRI indicators and reporting framework refer to www.globalreporting.org.

Please click on the links below to view the GRI content index by section, or if you wish to view the entire index please click here.

Key for GRI content index
2009 Annual Review	AR
2009 Sustainability Report	SR, page numbers start with 's'
2009 Financial Report	FR
Inside front cover	IFC
Core Performance Indicators	Core
Additional Performance Indicators	Add

1. Strategy & Analysis »

GRI Indicator		Description	Cross-reference / Explanation		Fully complies (C) / Partially complies (PC) / Not Material (NM)
1.1		Chairman/ CEO's statement	Message from the Managing Director	s2 - s3	C
1.2		Key impacts, risks and opportunities	Message from the Managing Director Sustainability Priorities and Performance	s2 - s3 s4 - s6	C

2. Organisational Profile »

GRI Indicator	Description	Cross-reference / Explanation		Fully complies (C) / Partially complies (PC) / Not Material (NM)
2.1	Name of organisation	Boral Limited	AR - IFC	C
2.2	Primary brands, products and/or services	Introductory page Review of Operating Divisions	s1 AR 14-27	C
2.3	Operational structure of organisation	Introductory page Review of Operating Divisions	s1 AR 14-27	C
2.4	Location of headquarters		AR IFC	C
2.5	Number of countries where the organisation operates, and names of countries with major operations	Introductory page Review of Operating Divisions	s1 AR 14-27	C
2.6	Nature of ownership and legal form	Introductory page AR - Inside front cover Shareholder information	s1 AR IFC AR 80	C
2.7	Markets served	Introductory page Review of Operating Divisions	s1 AR 14-27	C
2.8	Scale of organisation	Introductory page	s1	C
2.9	Significant changes regarding size, structure, or ownership	Message from the Managing Director Sustainability Priorities and Performance Sustainability Data Table Our People - At a Glance, Employee turnover Our Environment - At a glance Our Environment - Energy use and climate change	s2 - s3 s5 s7 s12 s18 s19	C
2.10	Awards received	External recognition Celebrating our sustainability successes Website under "Awards and Achievements" www.boral.com.au/sustainability	SR IFC s15	C

3. Report Parameters »

GRI Indicator	Description	Cross-reference / Explanation		Fully complies (C) / Partially complies (PC) / Not Material (NM)
Report Profile
3.1	Reporting period	About this report	SR - IFC	C
3.2	Date of most recent previous report	September 2008 www.boral.com.au/sustainability		C
3.3	Reporting cycle	About this report	SR - IFC	C
3.4	Contact point for questions regarding the report or its contents	About this report Contact Us	SR - IFC	C
Report scope and boundary
3.5	Process for defining report content	About this report Sustainability Priorities and Performance Our Stakeholders	SR - IFC s4 - s6 s26	C
3.6	Boundary of the report	About this report	SR - IFC	C
3.7	Limitations on scope or boundary of the report	About this report	SR - IFC	C
3.8	Basis for reporting on entities that can significantly affect comparability	About this report Our People - At a glance Our Environment - Energy use and GHG emissions	SR - IFC s12 s19	C
3.9	Data measurement techniques and the bases of calculations	Our Environment - Energy use and GHG emissions Our Environment - Waste, recycling and re-use Review of Operating Divisions	s20 s22 s30 - s41	C
3.10	Explanation of the effect of re-statements of information	Sustainability Priorities and Performance Sustainability Data Table Our People Our Environment	s5 s7 s12 s18 - s20	C
3.11	Significant changes in scope, boundary, or measurement methods	Sustainability Priorities and Performance Our People Our Environment	s5 s12 s20	C
GRI content index
3.12	Table identifying the location of the (GRI) standard disclosures	SR - Inside front cover www.boral.com.au/sustainability	SR - IFC	C
Assurance
3.13	Policy and current practice on external assurance of the report	Independent Assurance Statement (short form) Independent Assurance Statement	s42	C

4. Governance, Commitments, and Engagement »

GRI Indicator	Description	Cross-reference / Explanation		Fully complies (C) / Partially complies (PC) / Not Material (NM)
Governance
4.1	Governance structure	Corporate Governance Managing Sustainability - Corporate governance	AR 31 - 36 s8	C
4.2	Whether the Chair of the board is also an executive officer	Board of Directors	AR 30	C
4.3	Independent and/or non-executive board members	Board of Directors	AR 30	C
4.4	Mechanisms for shareholders and employees to provide recommendations or direction to the board	Managing Sustainability Corporate Governance	s8 - s11 AR 31 - 36	C
4.5	Linkage between compensation for board members, senior managers and executives and the organisation's performance	Corporate Governance - Remuneration of non-executive Directors Our People Remuneration Report	AR 36 s15 AR 49	C
4.6	Processes for the board to avoid conflicts of interest	Corporate Governance - Conflicts of interest	AR 33	C
4.7	Process for determining qualifications and expertise of board members	Corporate Governance - Nomination and appointment of directors	AR 32 - 33	C
4.8	Mission, values, code of conduct and policies	Sustainability Priorities and Performance Managing Sustainability www.boral.com.au/sustainability (for Values and policies)	s4 - s6 s8	C
4.9	Procedures for the board to oversee identification and management of economic, environmental and social risks and opportunities	Managing Sustainability Corporate Governance	s8 - s11 AR 31 - 36	C
4.10	Processes for evaluating the board's own performance	Corporate Governance - Evaluation of Board performance	AR 33	C
Commitments to external initiatives
4.11	Explanation of whether and how the precautionary approach is addressed	Sustainability Priorities and Performance Glossary	s4 AR 82	C
4.12	Endorsement of externally developed economic, environmental and social charters, principles or other initiatives	External recognition Celebrating our sustainability successes	SR- IFC s15	C
4.13	Significant memberships in associations and/or advocacy organisations	Our Stakeholders - Industry influence	s26	C
Stakeholder engagement
4.14	List of stakeholder groups engaged by organisation	Our Stakeholders - Methods of stakeholder engagement	s27	C
4.15	Basis for identification and selection of stakeholders to engage	Our Stakeholders Specific stakeholders are identified depending on what the issue is. Generally stakeholders fall within the groups identified in "Our Stakeholders". The processes are defined at the business level and are verified through the BSDT process.	s26 - s27	C
4.16	Approaches to stakeholder engagement	Our Stakeholders	s26 - s27	C
4.17	Key topics and concerns raised through stakeholder engagement and response	Our Stakeholders	s26 - s27	C

5. Management Approach and Performance Indicators

Economic »

GRI Indicator		Description	Cross-reference / Explanation		Fully complies (C) / Partially complies (PC) / Not Material (NM)
		Disclosure on management approach	Income Statement Results announcement 30 June 2009 - Management Discussion & Analysis - Performance against objectives Our People	AR 60 s12	PC
Economic performance
Core	EC1	Direct economic value generated and distributed	Income Statement & Notes to the Concise Financial Report Community Investment	AR 60 - 71 s28 - s29	C
Core	EC2	Financial implications of climate change	Message from the Managing Director Our Environment - Energy use and GHG emissions	s2 - s3 s19 - s20	C
Core	EC3	Coverage of defined benefit pension plan obligations	2009 Financial Report - Employee benefits	FR59 - 61	C
Core	EC4	Financial assistance received from government	No material financial assistance from government		C
Market presence
Add	EC5	Range of ratios of standard entry level wage compared to local minimum wage	As at 30 June 2009, Boral had <1% of the total workforce below 20 years old, the youngest being 17 years of age Entry level employees are paid at or above minimum wage requirements Our People	s13 s13 - s15	C
Core	EC6	Policy, practices, and proportion of spending on locally-based suppliers	Boral does not disclose supplier spending Marketplace and Supply Chain - Our contractors	s24	PC
Core	EC7	Procedures for local hiring and local hiring of senior management	Our People - Personal development and training	s13	PC
Indirect economic impacts
Core	EC8	Infrastructure investments and services provided primarily for public benefit	Community Investment	s28 - s29	C
Add	EC9	Significant indirect economic impacts	Community Investment Our Stakeholders - Recent and current community issues (regional employment and the economic downturn) Our People - Our workforce Our People - Diversity	s28 - s29 s27 s12 s13	C

Environmental »

GRI Indicator		Description	Cross-reference / Explanation		Fully complies (C) / Partially complies (PC) / Not Material (NM)
		Disclosure on management approach	Message from the Managing Director Sustainability Priorities and Performance - Environment Managing Sustainability - Our management approach to environment	s2 - s3 s5 - s6 s10 - s11	C
Materials
Core	EN1	Material used by weight or volume	Sustainability Data Table	s7	C
Core	EN2	Recycled input materials used	Our Environment - At a Glance & Waste, recycling and re-use	s18, s22	PC
Energy
Core	EN3	Direct energy consumption by primary energy source	Our Environment - Energy use and GHG emissions	s21	C
Core	EN4	Indirect energy consumption by primary energy source	Our Environment - Energy use and GHG emissions	s21	C
Add	EN5	Energy saved due to conservation and efficiency improvements	Our Environment - Energy use and GHG emissions Review of Operating Divisions: Australian Construction Materials Cement and Construction Related Businesses Clay & Concrete USA	s19 - s20 s30 s32 s34 s40	C
Add	EN6	Energy-efficient or renewable energy based products and services	Our Environment - energy use and GHG emissions Review of Operating Divisions: Australian Construction Materials Cement & Construction Related Businesses Clay & Concrete USA	s20 s30 s32 s34 s40	C
Add	EN7	Initiatives to reduce indirect energy consumption	Marketplace and Supply Chain - Our suppliers Review of Operating Divisions: Cement and Construction Related Businesses Timber Plasterboard USA	s24 s32 s36 s38 s40	C
Water
Core	EN8	Total water withdrawal by source	Sustainability Data Table	s7	C
Add	EN9	Water sources significantly affected by withdrawal of water	Sustainability Data Table	s7	C
Add	EN10	Percentage and total volume of water recycled and reused	Water recycling initiatives have been reported by individual divisions, where appropriate, however we have not quantified the total volume apart from specific case studies Our Environment - Water management Review of Operating Divisions: Australian Construction Materials Plasterboard	s21 - s22 s31 s39	PC
Biodiversity
Core	EN11	Land in areas of high biodiversity value	Our Environment - Land management and biodiversity	s23	PC
Core	EN12	Impacts of activities, products, and services on biodiversity rich areas	Our Environment - Land management and biodiversity	s23	PC
Add	EN13	Habitats protected or restored	Our Environment - Land management and biodiversity	s23	C
Add	EN14	Strategies, current actions, and future plans for managing impacts on biodiversity	Our Environment - Land management and biodiversity	s23	C
Add	EN15	Endangered species affected by operations	Our Environment - Land management and biodiversity	s23	C
Emissions, effluents, and waste
Core	EN16	Total direct and indirect greenhouse gas emissions	Introductory page Message from the Managing Director Sustainability Data Table Our Enviroment - Energy use and GHG emissions	s1 s2 - s3 s7 s19 - s20	C
Core	EN17	Other indirect greenhouse gas emissions	Our Environment - Energy use and GHG emissions Boral's Carbon Disclosure Report www.boral.com.au/sustainability	s19 - s20	C
Add	EN18	Initiatives to reduce greenhouse gas emissions and reductions achieved	Our Environment - Energy use and GHG emissions Review of Operating Divisions: Australian Construction Materials Cement and Construction Related Businesses Clay & Concrete Timber Plasterboard USA	s20 s30 s32 s34 s36 s38 s40	C
Core	EN19	Emissions of ozone-depleting substances	Our Environment - Other emissions www.npi.gov.au	s21	C
Core	EN20	NOx, SOx, and other significant air emissions	Our Environment - At a glance Our Environment - Other emissions	s18 s21	C
Core	EN21	Total water discharge by quality and destination	Any water discharge is in accordance with an environmental protection agency or equivalent licence		NM
Core	EN22	Weight of waste by type and disposal method	Sustainability Data Table	s7	PC
Core	EN23	Number and volume of significant spills	Our Environment - Environmental performance	s18 - s19	C
Add	EN24	Waste deemed hazardous	Due to the nature of Boral's operations and manufacturing processes, hazardous waste is not material Our Environment - Waste, recycling and re-use	s22 - s23	NM
Add	EN25	Water bodies and related habitats significantly affected by discharges of water and runoff	The listing of affected water bodies is immaterial, as such activities are regulated by the relevant environmental protection authority, usually through a licence. Boral has over 700 operating sites across 13 countries		NM
Products and services
Core	EN26	Initiatives to mitigate environmental impacts of products and services	Our environment - Working with partners to build energy efficient housing Marketplace and Supply Chain Review of Operating Divisions	s21 s24 - s25 s30 - s41	C
Core	EN27	Percentage of products and packaging materials reclaimed	Sustainability Data Table Our Environment - Waste, recycling and re-use Review of Operating Divisions	s7 s22 s30 - s31	C
Compliance
Core	EN28	Fines and sanctions for non-compliance with environmental laws and regulations	Our Environment - Environmental performance	s18 - s19	C
Transport
Add	EN29	Environmental impacts of logistics	Sustainability Data Table	s7	C
Overall
Add	EN30	Total environmental protection expenditures and investments	Not disclosed due to the confidential nature of the projects. Payback periods are provided in Boral's EEO submission www.boral.com.au/sustainability		C

Social:

Labour Practices and Decent Work »

GRI Indicator		Description	Cross-reference / Explanation		Fully complies (C) / Partially complies (PC) / Not Material (NM)
		Disclosure on management approach	Managing Sustainability - Our management approach to our people and Our management approach to health and safety Our People (including Health and Safety) Sustainability Priorities and Performance - Human resources	s8 - 10 s12 - s17 s4 - s5	C
Employment
Core	LA1	Workforce by employment type, employment contract, and region	Sustainability Data Table Our People - At a Glance Our People - Our workforce Our People - Managing and rewarding our people	s7 s12 s12 s15	C
Core	LA2	Employee turnover by age group, gender, and region	Our People - Employee turnover	s12 - s13	C
Add	LA3	Benefits provided to full-time employees not provided to temporary or part-time employees	Our People - Managing and rewarding our people	s15	C
Labour / management relations
Core	LA4	Employees covered by collective bargaining agreements	Our People - Employee relations	s14	C
Core	LA5	Minimum notice period(s) regarding operational changes	Notice periods in line with statutory requirements and specified in collective agreements		C
Occupational health and safety
Add	LA6	Workforce represented in formal health and safety committees	Boral has some 250 safety committees and other representative groups covering around 90% of the workforce Managing Sustainability - Our management approach to health and safety	s9 - s10	C
Core	LA7	Rates of injury, occupational diseases, lost days, absenteeism and fatalities	Health and Safety - Safety performance Our people	s16 s12	C
Core	LA8	Programs relating to serious diseases	Health and Safety - Employee health and wellbeing	s16 - s17	C
Add	LA9	Health and safety in formal agreements with trade unions	OH&S is the subject of detailed statutory regulation and because of this OH&S is not a usual feature of collective agreements with trade unions		NM
Training and education
Core	LA10	Average hours of training per employee	Our People - Personal development and training Reported number of staff attending programs offered through Boral's global learning teams only as system for collection is diverse and across multiple businesses	s13 - s14	PC
Add	LA11	Programs for skills management and lifelong learning	Personal development and training	s13 - s14	C
Add	LA12	Percentage of employees receiving regular performance and career development reviews	Our People - Managing and rewarding our people	s15	C
Diversity and equal opportunity
Core	LA13	Gender, age group, work role and other indicators of diversity	Our People - Diversity	s13	C
Core	LA14	Salary ratio of men to women	Our People - Diversity	s13	C

Human Rights »

GRI Indicator		Description	Cross-reference / Explanation		Fully complies (C) / Partially complies (PC) / Not Material (NM)
		Disclosure on management approach	Managing Sustainability - Our Values and Our policies; Ethical standards and compliance Sustainability Priorities and Performance - Human Resources	s8; s11 s4 - s5	PC
Investment and procurement practices
Core	HR1	Investment agreements with human rights considerations	Managing Sustainability - Ethical standards and compliance	s11	PC
Core	HR2	Significant suppliers and contractors screened on human rights	Marketplace and Supply Chain - Our suppliers	s24	PC
Add	HR3	Employee training on human rights	Managing Sustainability - Ethical standards and compliance	s11	PC
Non-discrimination
Core	HR4	Incidents of discrimination and actions taken	None reported to Boral		NM
Freedom of association and collective bargaining
Core	HR5	Operations identified where the right to collective bargaining may be at significant risk	No operations identified at significant risk. The Company's Diversity Policy requires, among other things, a workplace free of discrimination or hostility with respect to trade union activity Our People - Employee relations	s14	C
Child labour
Core	HR6	Operations identified as having significant risk for incidents of child labour	Our workforce (Boral does not employ children) Marketplace and Supply Chain - Our suppliers The BSDT Strategic Sourcing (Procurement) and Supply Chain element specifically refers to the evaluation of human rights	s13 s24	C
Forced and compulsory labour
Core	HR7	Operations identified as having significant risk for forced or compulsory labour	No operations identified at significant risk The Company's Harassment Policy covers discrimination, bullying, victimisation, vilification or hostility with respect to gender, race, religion, ethnicity, national origin, age, disability, marital status, family responsibilities, pregnancy, sexual orientation, political conviction or trade union activity		NM
Security practices
Add	HR8	Security personnel trained in human rights	Not material to Boral's operations		NM
Indigenous rights
Add	HR9	Incidents of violations involving rights of indigenous people and actions taken	There were no incidents of violations involving rights of indigenous people The Company's Diversity Policy requires a workplace free of discrimination or hostility with respect to, among other things, race, ethnicity and national origin Our People - Diversity	s13	C

Society »

GRI Indicator		Description	Cross-reference / Explanation		Fully complies (C) / Partially complies (PC) / Not Material (NM)
		Disclosure on management approach	Sustainability management - Ethical standards and compliance Our stakeholders - Government and regulators Our customers - Compliance and ethics Sustainability Priorities and Performance - Social responsibility	s11 s26 s25 s6
Community
Core	S01	Programs that assess and manage the impacts of operations on communities	Sustainability Performance and Priorities - Community relations and engagement Our Stakeholders - Community and neighbours Our Stakeholders - Recent and current community issues www.boral.com.au/sustainability (Consulting with our Communities)	s6 s26 s27	C
Corruption
Core	S02	Business units analysed for risks related to corruption	Corporate Governance - Risk identification and management Managing Sustainability - Ethical standards and compliance	AR 35 - 36 s11	C
Core	S03	Employees trained in anti-corruption policies and procedures	Sustainability Priorities and Performance - Business ethics and corporate governance Marketplace and Supply Chain - Our customers	s6 s25	C
Core	S04	Actions taken in response to incidents of corruption	Managing Sustainability - Ethical standards and compliance	s11	C
Public policy
Core	S05	Positions and participation in public policy development and lobbying	Our Stakeholders - Government and regulators	s26	C
Add	S06	Political donations	Our Stakeholders - Political contributions	s26	C
Anti-competitive behaviour
Add	S07	Legal actions for anti-competitive behaviour, antitrust, and monopoly practices	No legal actions		C
Compliance
Core	S08	Significant fines and sanctions for non-compliance with laws and regulations	Health and Safety - safety performance Environment - Environmental performance	s16 s18	C

Product Responsibility »

GRI Indicator		Description	Cross-reference / Explanation		Fully complies (C) / Partially complies (PC) / Not Material (NM)
		Disclosure on management approach	Marketplace and Supply Chain - Our customers Sustainability Priorities and Performance - Marketplace and Supply Chain	s25 s6	C
Customer health and safety
Core	PR1	Health and safety impacts across life cycle of products and services	Managing Sustainability - Our management approach to health and safety Assessed through BSDT Sales and Marketing element Marketplace and Supply Chain - Our customers Our Stakeholders - Industry influence	s9 - s10 s25 s26	PC
Add	PR2	Incidents of non-compliance with regulations/codes concerning health and safety impacts of products and services	None reported to Boral		C
Product and service labelling
Core	PR3	Product and service information required by procedures	Marketplace and Supply Chain - Our customers Material safety data sheets (MSDS) are available on Boral's website www.boral.com.au	s25	C
Add	PR4	Incidents of non-compliance with regulations and voluntary codes concerning product and service information and labelling	No incidents of non-compliance reported to Boral Marketplace and Supply Chain - Our customers	s25	C
Add	PR5	Practices relating to customer satisfaction	Marketplace and Supply Chain - Our customers	s25	C
Marketing communications
Core	PR6	Programs for adherence to laws, standards and voluntary codes related to marketing communications	Marketplace and Supply Chain - Our customers	s25	C
Add	PR7	Incidents of non-compliance with marketing regulations and codes	No incidents of non-compliance reported to Boral Marketplace and Supply Chain - Our customers	s25	C
Customer privacy
Add	PR8	Substantiated complaints regarding breaches of customer privacy and losses of customer data	No incidents of non-compliance reported to Boral Marketplace and Supply Chain - Our customers	s25	C
Compliance
Core	PR9	Significant fines for non-compliance with laws concerning the provision and use of products and services	No incidents of non-compliance reported to Boral Marketplace and Supply Chain - Our customers	s25	C