GRI Sustainability Reporting Index
Cup Source's 2024 Sustainability Report has been prepared in accordance with the GRI Standards 2021. This index maps each reported disclosure to its specific location within the report. All data covers the fiscal year January 1 – December 31, 2024, unless otherwise noted.
| GRI Standard | Topic / Disclosure | Details | Location in Report | Status |
|---|---|---|---|---|
| GRI 2-6 | Registered name | Legal entity structure and registration | p. 8 | Reported |
| GRI 2-7 | Countries of operation | Global footprint and regional hubs | p. 9 | Reported |
| GRI 2-20 | Entity owned or controlled | Ownership structure and subsidiaries | p. 12 | Reported |
| GRI 2-29 | Collective bargaining agreements | Union coverage and labor relations | p. 45 | Reported |
| GRI 3-1 | Previous reporting practice | Materiality assessment methodology | p. 15-16 | Reported |
| GRI 3-2 | Material topics | List of 12 material sustainability issues | p. 17 | Reported |
| GRI 201-1 | Direct economic value generated | Revenue, cost of goods, EBITDA | p. 22 | Reported |
| GRI 201-2 | Financial implications of climate | Climate risk financial modeling | p. 23 | Reported |
| GRI 302-4 | Energy intensity | MJ per 1,000 units produced | p. 31 | Reported |
| GRI 305-2 | Greenhouse gas emissions | Scope 1, 2 & 3 (tCO₂e) | p. 33-35 | Reported |
| GRI 303-4 | Water withdrawal | Total m³ withdrawn by source | p. 38 | Reported |
| GRI 306-2 | Waste generation | Total waste by type (kg) | p. 41 | Reported |
| GRI 306-3 | Waste directed to disposal | Landfill vs. recycling/composting | p. 42 | Reported |
| GRI 308-1 | Suppliers screened for environmental criteria | % of suppliers assessed | p. 48 | Reported |
| GRI 401-1 | Employee turnover | Voluntary & involuntary rates | p. 46 | Reported |
| GRI 403-9 | Work-related injuries | Lost time injury frequency rate | p. 50 | Reported |
| GRI 414-1 | Local suppliers | % spend with local SMEs | p. 49 | Reported |
| GRI 416-1 | Customer privacy incidents | Data breach tracking & response | p. 53 | Reported |
No matching GRI disclosures found. Try adjusting your search or filter.
Reporting Notes & Limitations
- Scope 3 emissions exclude Category 12 (End-of-life treatment) pending third-party verification.
- Water intensity metrics exclude fully automated packaging lines under 12 months of operation.
- Historical restatements were made to GRI 305-2 to align with updated GHG Protocol methodology.
- All page references link to the digital PDF version of the 2024 Sustainability Report.