GRI Index

Legend
Reported	Reported
Partially or indirectly reported	Partially or indirectly reported
Not Reported	Not Reported

All Open All Closed

Strategy & Analysis

GRI Ref	GRI 3 Standard Disclosures		2011-2012 BF Report Section
1.1	Statement from the most senior decision maker of the organization about the relevance of sustainability to the organization and its strategy	Reported	P1
1.2	Description of key impacts, risks, and opportunities	Reported	P3

Profile

GRI Ref	GRI 3 Standard Disclosures		2011-2012 BF Report Section
2.1	Name of reporting organization	Reported	P1
2.2	Primary brands, products and or services	Reported	P2
2.3	Operational structure of the organization including main divisions, operating companies, subsidiaries and joint ventures	Partially or indirectly reported	P2
2.4	Location of organization’s headquarters	Reported	P2
2.5	Number of countries where organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report	Reported	P2
2.6	Nature of ownership and legal form	Reported	P2
2.7	Markets served (including geographic breakdown, sectors served and types of customers/beneficiaries)	Partially or indirectly reported	P1, P2, P7
2.8	Scale of the reporting organization including: Number of employees Net sales Total capitalization broken down in terms or debt and equity; and Quantity of products or services provided	Reported	P2, Scorecard
2.9	Significant changes during the reporting period regarding size, structure or ownership, including: Location of, or changes in operations, including facility operations, closings, and expansions; and Changes in the share capital structure and other capital formation, maintenance, and alteration operations	Reported	P1, P31
2.10	Awards received in the reporting period	Reported	P1

Report Parameters

GRI Ref	GRI 3 Standard Disclosures		2011-2012 BF Report Section
3.1	Reporting period for information provided	Reported	Inside cover, P1
3.2	Date of most recent previous report	Reported	CR at Brown Forman
3.3	Reporting cycle	Reported	CR at Brown Forman
3.4	Contact point for questions regarding the report or its contents	Reported	Inside cover
3.5	Process for defining report content, including: Determining materiality Prioritizing topics within the report; and Identifying stakeholders the organization expects to use in the report	Reported	P1, P3
3.6	Boundary of the report	Partially or indirectly reported	P1
3.7	State any specific limitations on the scope or boundary of the report	Partially or indirectly reported	P1
3.8	Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations	Not Reported
3.9	Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the indicators and other information in the report	Partially or indirectly reported	Scorecard, P19
3.10	Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement	Not Reported
3.11	Significant changes from previous reporting periods in the scope, boundary or measurement methods applied in the report	Partially or indirectly reported
3.12	Table identifying the location of the GRI Standard disclosures in the report	Reported	Inside cover
3.13	Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider	Not Reported

Governance, Commitments, and Engagement

GRI Ref	GRI 3 Standard Disclosures		2011-2012 BF Report Section
4.1	Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight	Reported	Governance
4.2	Indicate whether the Chair of the highest governance body is also an executive officer (and if so, their function within the organization’s management and the reasons for this arrangement)	Reported	Governance
4.3	For organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members	Reported	Governance
4.4	Mechanisms for stakeholders and employees to provide recommendations or direction to the highest governance body. Include reference to processes regarding: Use of shareholder resolutions or other mechanisms for enabling minority shareholders to express opinions to the highest governance body; and Informing and consulting employees about the working relationships with formal representation bodies such as ‘work councils’ and representation of employees in the highest governance body Identify topics related to economic, environmental and social performance raised through these mechanisms during the reporting period	Partially or indirectly reported	Governance
4.5	Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements) and the organization’s performance (including social & environmental performance)	Not Reported
4.6	Processes in place for the highest governance body to ensure conflicts of interest are avoided	Not Reported
4.7	Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization’s strategy on economic, environmental and social topics	Not Reported
4.8	Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental and social performance, and the status of their implementation. Explain the degree to which these: Are applied across the organization in different regions and departments/units; and Relate to internationally agreed standards.	Reported	P4, P12-13, P20, P33, P34, P35
4.9	Procedures of the highest governance body for overseeing the organization’s identification and management of economic, environmental and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles Include frequency with which the highest governance body assesses sustainability performance	Not Reported
4.10	Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance	Partially or indirectly reported	Governance
4.11	Explanation of whether and how the precautionary approach or principle is addressed by the organization Address the organization’s approach to risk management in operational planning or the development and introduction of new products	Not Reported	P7
4.12	Externally developed economic, environmental, and social charters, principles or other initiatives to which the organization subscribes or endorses Include date of adoption, countries/operations where applied and the range of stakeholders involved in the development. Differentiate between non-binding, voluntary initiatives and those with which the organization has an obligation to comply	Reported	P12, P18
4.13	Members in associations and/or national/international advocacy organizations in which the organization: Has positions in governance bodies Participates in projects or committees Provides substantive funding beyond routine membership dues; or Views membership as strategic	Reported	P1, P10, P12, P21
4.14	List of stakeholder groups engaged by the organization E.g. communities, civil society, customers, shareholders and providers of capital, suppliers and employees, other workers and their trade unions	Reported	P5, P17
4.15	Basis for identification and selection of stakeholders with whom to engage Includes process for defining stakeholder groups and for determining the groups with which to engage	Reported	P5
4.16	Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group E.g. surveys, focus groups, community panels, corporate advisory panels, written communication, management/union structures and other vehicles. Say whether any engagement was undertaken specifically as part of the report preparation process	Partially or indirectly reported	P5, P6, P17
4.17	Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting	Reported	P17

Environmental Performance Indicators

GRI Ref	GRI 3 CORE Performance Indicators		2011-2012 BF Report Section
EN1	Materials used by weight or volume.	Not Reported
EN2	Percentage of materials used that are recycled input materials.	Partially or indirectly reported
EN3	Direct energy consumption by primary energy source	Reported	Scorecard
EN4	Indirect energy consumption by primary source	Reported
EN5	Energy saved due to conservation and efficiency improvements	Reported
EN6	Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives	Partially or indirectly reported	P19, P23, P27, P29, P30, P31
EN7	Initiatives to reduce indirect energy consumption and reductions achieved	Reported	P19, P23, P27, P29, P30, P31
EN8	Total water withdrawal by source	Reported	Scorecard
EN9	Water sources significantly affected by withdrawal of water	Not Reported
EN10	Percentage and total water volume of water recycled and reused	Partially or indirectly reported	P26
EN11	Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity outside protected areas	Partially or indirectly reported	P18, P20
EN12	Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas	Partially or indirectly reported	P18, P20
EN13	Habitats protected or restored	Partially or indirectly reported	P18, P20
EN14	Strategies, current actions and future plans for managing impacts on biodiversity	Partially or indirectly reported	P18, P20, P26, P27
EN15	Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, be level of extinction risk	Not reported
EN16	Total direct and indirect greenhouse gas emissions by weight	Reported	Scorecard
EN17	Other relevant indirect greenhouse gas emissions by weight	Reported	Scorecard
EN18	Initiatives to reduce greenhouse gas emissions and reductions achieved	Partially or indirectly reported	P27
EN19	Emissions of ozone-depleting substances by weight	Not Reported
EN20	NOx, SOx, and other significant air emissions by type and weight	Not Reported
EN21	Total water discharge by quality and destination	Not Reported
EN22	Total weight of waste by type and disposal method	Not Reported
EN23	Total number and volume of significant spills	Not reported
EN24	Weight of transported, imported, exported or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally	Not reported
EN25	Identity, size, protected status and biodiversity value of water bodies and related habitats significantly affected by the reporting organization’s discharges of water and runoff	Not reported
EN26	Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation	Reported	P18, P20, P26, P27
EN27	Percentage of products sold and their packaging materials that are reclaimed by category	Not Reported
EN28	Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations	Not reported
EN29	Significant environmental impacts of transporting products and other goods and materials used for the organization’s operations, and transporting members of the workforce	Not reported
EN30	Total environmental protection expenditures and investments by type	Not reported

Product Responsibility Indicators

GRI Ref	GRI 3 CORE Performance Indicators		2011-2012 BF Report Section
PR1	Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures	Partially or indirectly reported	P3-15
PR1	Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and service during their life cycle, by type of outcomes	Not reported
PR3	Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements	Not Reported
PR4	Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labelling, by type of outcomes	Not Reported
PR5	Practices related to customer satisfaction, including results of surveys measuring customer satisfaction	Not Reported	P13
PR6	Programs for adherence to laws, standards and voluntary codes concerning marketing communications, including advertising, promotion and sponsorship	Reported	P11
PR7	Total number of incidents of non-compliance with regulations and voluntary codes of concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes	Not Reported
PR8	Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data	Not Reported
PR9	Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services	Not Reported

Economic Performance Indicators

GRI Ref	GRI 3 CORE Performance Indicators		2011-2012 BF Report Section
EC1	Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments	Reported	Scorecard
EC2	Financial implications and other risks and opportunities for the organization’s activities due to climate change	Reported	P18
EC3	Coverage of the organization's defined benefit plan obligations	Not Reported
EC4	Significant financial assistance received from government	Not Reported
EC5	Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation	Not Reported
EC6	Policy, practices, and proportions of spending on locally-based suppliers at significant locations of operation	Not Reported
EC7	Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation	Not Reported
EC8	Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement	Reported	P40-44
EC9	Understanding and describing significant indirect economic impacts, including the extent of impacts	Reported	P40-44

Labor Practices & Decent Work Performance Indicators

GRI Ref	GRI 3 CORE Performance Indicators		2011-2012 BF Report Section
LA1	Total workforce by employment type, employment contract, and region	Reported	Scorecard
LA2	Total number and rate of employee turnover by age group, gender, and region	Partially or indirectly reported	Scorecard
LA3	Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations	Not Reported	Scorecard
LA4	Percentage of employees covered by collective bargaining agreements	Not Reported
LA5	Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements	Not Reported
LA6	Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs	Not Reported
LA7	Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region	Partially or indirectly reported	Scorecard
LA8	Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases	Reported	P36
LA9	Health and safety topics covered in formal agreements with trade unions	Not reported
LA10	Average hours of training per year per employee by employee category	Reported	P32
LA11	Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing their careers	Reported	P32, P36
LA12	Percentage of employees receiving regular performance and career development reviews	Not Reported
LA13	Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity	Reported	Scorecard
LA14	Ratio of basic salary of men to women by employee category	Not Reported

Human Rights Performance Indicators

GRI Ref	GRI 3 CORE Performance Indicators
HR1	Percentage and total number of significant investment agreements that include human rights clauses or that have undergone human rights screening.	Not Reported
HR2	Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken	Not Reported
HR3	Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees that are trained	Not Reported
HR4	Total number of incidents of discrimination and actions taken	Not Reported
HR5	Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights	Not Reported
HR6	Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor	Not Reported
HR7	Operations identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of forced or compulsory labor	Not Reported
HR8	Percentage of security personnel trained in the organization’s policies or procedures concerning aspects of human rights that are relevant to operations	Not Reported
HR9	Total number of incidents of violations involving rights of indigenous people and actions taken	Not Reported

Society Performance Indicators

GRI Ref	GRI 3 CORE Performance Indicators		2011-2012 BF Report Section
SO1	Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting	Partially or indirectly reported	P40-44
SO2	Percentage and total number of business units analyzed for risks related to corruption	Not Reported
SO3	Percentage of employees trained in organization's anti-corruption policies and procedures	Not Reported
SO4	Actions taken in response to incidents of corruption	Not Reported
SO5	Public policy positions and participation in public policy development and lobbying	Reported	P4, P26
SO6	Total value of financial and in-kind contributions to political parties, politicians and related institutions by country	Reported	Scorecard
SO7	Total number of legal actions for anti-competitive behavior, anti-trust and monopoly practices and their outcomes	Not Reported
SO8	Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations	Not Reported