GRI remissive index

Aspect	Description	Page /response
Strategy and analysis	G4-1 Message from CEO
Organizational profile	G4-3 Name of organization
	G4-4 Primary brands, products and/or services
	G4-5 Primary brands, products and/or services
	G4-6 Countries in which the operation's main units or most relevant ones for the sustainability aspects of the report are located
	G4-7 Nature of ownership and legal form
	G4-8 Nature of ownership and legal form
	G4-9 Scale of organization
	G4-10 Employee profile
	G4-11 Percentage of employees covered by collective bargaining agreements
	G4-12 Description of organization’s supply chain
	G4-13 Significant changes during the reporting period regarding the organization’s size, structure, ownership, and supply chain
	G4-14 Description of how the precautionary approach or principle is addressed by the organization	Kroton does not adopt the precautionary principle. However, it monitors and seeks to mitigate the main risks related to its businesses
	G4-15 Social charters, principles, or other initiatives developed externally	Global Compact
	G4-16 Participation in associations and organizations	Associação Brasileira de Mantenedoras do Ensino Superior (Abmes), Instituto Ethos and Grupo de Institutos, Fundações e Empresas (Gife)
Material aspects identified and boundaries	G4-17 Entities included in the organization's consolidated financial statements, and entities not included in the report
	G4-18 Process for defining the report content
	G4-19 List of material aspects
	G4-20 Boundary within the organization, for each material aspect
	G4-21 Boundary outside the organization, for each material aspect
	G4-22 Restatements of information provided in previous reports	This is Kroton’s first sustainability report
	G4-23 Significant changes in scope and boundaries of material aspects in relation to previous reports	This is Kroton’s first sustainability report
Stakeholder engagement	G4-24 List of stakeholder groups engaged by the organization
	G4-25 Basis for identification and selection of stakeholders with whom to engage
	G4-26 Approach to stakeholder engagement
	G4-27 Key topics and concerns that have been raised through engagement, by stakeholder group
Report profile	G4-28 Reporting period	2014
	G4-29 Date of most recent previous report	No previous report
	G4-30 Reporting cycle
	G4-31 Contact point for questions regarding the report or its contents
Governance	G4-33 Current policy and practice regarding external verification of the report	The report was not submitted to external verification
	G4-32 Option of application of guidelines and location of GRI table	G4 - core
	G4-34 Organization’s governance structure
Ethics and integrity	G4-56 Values, principles, standards and norms of behavior in the organization

Aspect	Description	Page/response
Economic performance	G4-DMA Management approach
	G4-EC1 Direct economic value generated and distributed
	G4-EC4 Significant financial help received from government
Market presence	G4-DMA Management approach
	G4-EC5 Ratio of lowest salary in organization to local minimum wage, by gender	Kroton uses the national minimum salary as a basis, except for workers in the state of São Paulo where the minimum salary is higher. In 2014, 0.19% of male employees and 0.21% of female employees received the minimum salary
Indirect economic impacts	G4-DMA Management approach
	G4-EC7 Impact of infrastructure investments offered for public benefit

Aspect	Description	Page/response	External verification	Omission
Materials	G4-DMA Management approach
	G4-EN2 Percentage of recycled material used
Energy	G4-DMA Management approach
	G4-EN3 Energy consumption within the organization
Water	G4-DMA Management approach
	G4-EN8 Total water withdrawal by source

Aspect	Description	Page/response
Training and education	G4-DMA Management approach
	G4-LA9 Average hours training per year
	G4-LA10 Programs for competencies management and lifelong learning	When requested, Kroton offers isolated support to some employees enrolled in English courses and in postgraduate programs. In 2014, five employees received such support, amounting to R$ 26,343. The company also invested R$ 666,328 in its outplacement program, benefiting 119 people.

Aspect	Description	Page/response	External verification	Omission
Local communities	G4-DMA Management approach
	G4-SO1 Percentage of operations with local community engagement, impact assessment and development programs implemented

Aspect	Description	Page /response	External verification	Omission
Product and service labeling	G4-DMA Management approach
	G4-PR4 Non-compliance related to product and service labeling
	G4-PR5 Results of surveys measuring customer satisfaction

General content

SPECIFIC CONTENT

Economic category

Environmental category

Social category – labor practices and decent work

Social category – Society

Social category – product responsibility