GRI Index

Brims' Sustainability Report is published according to the GRI Standard (Global Reporting Initiative, GRI 100-400).
The Index, shown below, provides further information on the GRI indicators and criteria that Brim fulfills in the sustainability report. The table provides information on the location of the GRI criteria that the company fulfills, such as information on the company, economic performance, environmental performance, social issues, employees, quality and traceability.

Organizational profile

GRI	Description	Achieved	Comments and Links
GRI 102-1	Name of the organization	Yes	Brim hf.
GRI 102-2	Activities, brands, products, and services	Yes	Operation
GRI 102-3	Location of headquarters	Yes	2021 at a Glance
GRI 102-4	Location of operations	Yes	2021 at a Glance
GRI 102-5	Ownership and legal form	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-6	Markets served	Yes	Operation - Marketing
GRI 102-7	Scale of the organization	Yes	Operation
GRI 102-8	Information on employees and other workers	Yes	Operation - Social
GRI 102-9	Supply chain	Yes	Operation
GRI 102-10	Significant changes to the organization and its supply chain	Yes	Operation
GRI 102-11	Precautionary Principle or approach	No
GRI 102-12	External initiatives	Yes	Operation
GRI 102-13	Membership of associations	Yes	Operation
Strategy
GRI 102-14	Statement from senior decision-maker	Yes	CEO's Address
GRI-102-15	Key impacts, risks, and opportunities	Yes	Operation - Board of Directors and Corporate Governance
Ethics and integrity
GRI 102-16	Values, principles, standards, and norms of behavior	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-17	Mechanisms for advice and concerns about ethics	Yes	Operation - Board of Directors and Corporate Governance
Governance
GRI 102-18	Governance structure	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-19	Delegating authority	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-20	Executive-level responsibility for economic, environmental, and social topics	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-21	Consulting stakeholders on economic, environmental, and social topics	No
GRI 102-22	Composition of the highest governance body and its committees	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-23	Chair of the highest governance body	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-24	Nominating and selecting the highest governance body	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-25	Conflicts of interest	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-26	Role of highest governance body in setting purpose, values, and strategy	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-27	Collective knowledge of highest governance body	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-28	Evaluating the highest governance body’s performance	No
GRI 102-29	Identifying and managing economic, environmental, and social impacts	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-30	Effectiveness of risk management processes	No
GRI 102-31	Review of economic, environmental, and social topics	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-32	Highest governance body’s role in sustainability reporting	Yes	The CEO evaluates and gives final approval to the sustainability report
GRI 102-33	Communicating critical concerns	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-34	Nature and total number of critical concerns	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-35	Remuneration policies	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-36	Process for determining remuneration	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-37	Stakeholders’ involvement in remuneration	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-38	Annual total compensation ratio	No
GRI 102-39	Percentage increase in annual total compensation ratio	No
Stakeholder engagement
GRI 102-40	List of stakeholder groups	No
GRI 102-41	Collective bargaining agreements	Yes	Human rights and collective agreements
GRI 102-42	Identifying and selecting stakeholders	No
GRI 102-43	Approach to stakeholder engagement	No
GRI 102-44	Key topics and concerns raised	No
Reporting practice
GRI 102-45	Entities included in the consolidated financial statements	Yes	Consolidated financial statement
GRI 102-46	Defining report content and topic Boundaries	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-47	List of material topics	Yes	Operation - Board of Directors and Corporate Governance
GRI 102-48	Restatements of information	Not applicable
GRI 102-49	Changes in reporting	Yes	Brim hf. Annual and Sustainability Report
GRI 102-50	Reporting period	Yes	In 2021
GRI 102-51	Date of most recent report	Yes	For 2021
GRI 102-52	Reporting cycle	Yes	Annually
GRI 102-53	Contact point for questions regarding the report	Yes	brim@brim.is
GRI 102-54	Claims of reporting in accordance with the GRI Standards	Yes	Brim hf. Annual and Sustainability Report
GRI 102-55	GRI content index	Yes	Brim hf. Annual and Sustainability Report
GRI 102-56	External assurance	Yes	Operation - Board of Directors and Corporate Governance

Management Approach

GRI	Description	Achieved	Comments and Links
GRI 103-1	Explanation of the material topic and its Boundary	Yes	Operation - Board of Directors and Corporate Governance
GRI 103-2	The management approach and its components	Yes	Operation - Board of Directors and Corporate Governance
GRI 103-3	Evaluation of the management approach	Yes	Operation - Board of Directors and Corporate Governance

Economic Performance

GRI	Description	Achieved	Comments and Links
GRI 201-1	Direct economic value generated and distributed	Yes	Financial Statement - Tax Footprint
GRI 201-2	Financial implications and other risks and opportunities due to climate change	Yes	Sustainability and the Environment
GRI 201-3	Defined benefit plan obligations and other retirement plans	Yes	Brim has not agreements with managers and employees as regards pension obligations and bonus systems
GRI 201-4	Financial assistance received from government	No

Market Presence

GRI	Description	Achieved	Comments and Links
GRI 202-1	Ratios of standard entry level wage by gender compared to local minimum wage	Yes	Operation - Social
GRI 202-2	Proportion of senior management hired from the local community	No

Indirect Economic Impacts

GRI	Description	Achieved	Comments and Links
GRI 203-1	Infrastructure investments and services supported	Yes	Operation - BOD and Corp. Governance, Purchasing Policy and Supplier Evaluation
GRI 203-2	Significant indirect economic impacts	No

Procurement Practices

GRI	Description	Achieved	Comments and Links
GRI 204-1	Proportion of spending on local suppliers	Yes	Operation - BOD and Corp. Governance, Purchasing Policy and Supplier Evaluation

Anti-corruption

GRI	Description	Achieved	Comments and Links
GRI 205-1	Operations assessed for risks related to corruption	Yes	Operation - Board of Directors and Corporate Governance
GRI 205-2	Communication and training about anti-corruption policies and procedures	Yes	Operation - Board of Directors and Corporate Governance

Anti-competitive Behavior

GRI	Description	Achieved	Comments and Links
GRI 206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Yes	No cases seen during the year

Materials

GRI	Description	Achieved	Comments and Links
GRI 301-1	Materials used by weight or volume	No
GRI 301-2	Recycled input materials used	No

Energy

GRI	Description	Achieved	Comments and Links
GRI 302-1	Energy consumption within the organization		Sustainability and the Environment
GRI 302-2	Energy consumption outside of the organization	Yes	Sustainability and the Environment
GRI 302-3	Energy intensity	Yes	Sustainability and the Environment
GRI 302-4	Reduction of energy consumption	Yes	Sustainability and the Environment
GRI 302-5	Reductions in energy requirements of products and services	Yes	Sustainability and the Environment

Water

GRI	Description	Achieved	Comments and Links
GRI 303-1	Water withdrawal by source	Yes	Sustainability and the Environment
GRI 303-2	Water sources significantly affected by withdrawal of water	Á ekki við
GRI 303-3	Water recycled and reused	Á ekki við

Biodiversity

GRI	Description	Achieved	Comments and Links
GRI 304-1	Operational sites owned, leased, managed in, or adjacentto, protected areas and areas of high biodiversity value outside protected areas	Að hluta	Operation - Board of Directors and Corporate Governance
GRI 304-2	Significant impacts of activities, products, and services on biodiversity	Yes	Operation
GRI 304-3	Habitats protected or restored	Yes	Operation
GRI 304-4	IUCN Red List species and national conservation listspecies with habitats in areas affected by operations	Að hluta	Operation

Emissions

GRI	Description	Achieved	Comments and Links
GRI 305-1	Direct (Scope 1) GHG emissions	Yes	Sustainability and the Environment
GRI 305-2	Energy indirect (Scope 2) GHG emissions	Yes	Sustainability and the Environment
GRI 305-3	Other indirect (Scope 3) GHG emissions	Yes	Sustainability and the Environment
GRI 305-4	GHG emissions intensity	Yes	Sustainability and the Environment
GRI 305-5	Reduction of GHG emissions	Yes	Sustainability and the Environment
GRI 305-6	Emissions of ozone-depleting substances (ODS)	Yes	Refrigerants
GRI 305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Yes	Sustainability and the Environment

Waste

GRI	Description	Achieved	Comments and Links
GRI 306-1	Waste generation and significant waste-related impacts	Að hluta	Sustainability and the Environment
GRI 306-2	Management of significant waste-related impacts	Yes	Sustainability and the Environment
GRI 306-3	Waste generated	Not applicable
GRI 306-4	Waste diverted from disposal	Not applicable
GRI 306-5	Waste directed to disposal	Not applicable

Environmental Compliance

GRI	Description	Achieved	Comments and Links
GRI 307-1	Non-compliance with environmental laws and regulations	Yes	No violations or fines

Supplier Environmental Assessment

GRI	Description	Achieved	Comments and Links
GRI 308-1	New suppliers that were screened using environmental criteria	Yes	Operation
GRI 308-2	Negative environmental impacts in the supply chain and actions taken	Yes	Operation

Employment

GRI	Description	Achieved	Comments and Links
GRI 401-1	New employee hires and employee turnover	Yes	Operation
GRI 401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Að hluta	Operation

Labor/Management Relations

GRI	Description	Achieved	Comments and Links
GRI 402-1	Minimum notice periods regarding operational changes	Yes	Operation

Occupational Health and Safety

GRI	Description	Achieved	Comments and Links
403-1	Workers representation in formal joint management–worker health and safety committees	Yes	Operation
GRI 403-2	Types of injury and rates of injury, occupational diseases,lost days, and absenteeism, and number of work-related fatalities	Yes	Operation
GRI 403-3	Workers with high incidence or high risk of diseasesrelated to their occupation	Yes	Operation
GRI 403-4	Health and safety topics covered in formal agreements with trade unions	Yes	Operation

Training and Education

GRI	Description	Achieved	Comments and Links
GRI 404-1	Average hours of training per year per employee	Yes	Operation
GRI 404-2	Programs for upgrading employee skills and transition assistance programs	Yes	Operation
GRI 404-3	Percentage of employees receiving regular performanceand career development reviews	No

Diversity and Equal Opportunity

GRI	Description	Achieved	Comments and Links
GRI 405-1	Diversity of governance bodies and employees	Yes	Operation
GRI 405-2	Ratio of basic salary and remuneration of women to men	Yes	Operation - Social statement

Non-discrimination

GRI	Description	Achieved	Comments and Links
GRI 406-1	Incidents of discrimination and corrective actions taken	No

Freedom of Association and Collective Bargaining

GRI	Description	Achieved	Comments and Links
GRI 407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Að hluta	Operation - Board of Directors and Corporate Governance

Child Labor

GRI	Description	Achieved	Comments and Links
GRI 408-1	Operations and suppliers at significant risk for incidents of child labor	Að hluta	Operation - Board of Directors and Corporate Governance

Forced or Compulsory Labor

GRI	Description	Achieved	Comments and Links
GRI 409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Að hluta	Operation - Board of Directors and Corporate Governance

Security practices

GRI	Description	Achieved	Comments and Links
GRI 410-1	Security personnel trained in human rights policies or procedures	Að hluta	Operation - Social

Rights of Indigenous Peoples

GRI	Description	Achieved	Comments and Links
GRI 411-1	Incidents of violations involving rights of indigenous peoples	Not applicable

Human Rights Assessment

GRI	Description	Achieved
GRI 412-1	Operations that have been subject to human rights reviews or impact assessments	No
GRI 412-2	Employee training on human rights policies or procedures	No
GRI 412-3	Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	No

Local communities

GRI	Description	Achieved	Comments and Links
GRI 413-1	Operations with local community engagement, impact assessments, and development programs	No

Supplier Social Assessment

GRI	Description	Achieved	Comments and Links
GRI 414-1	New suppliers that were screened using social criteria	Yes	Operation - Board of Directors and Corporate Governance
GRI 414-2	Negative social impacts in the supply chain and actions taken	No	No incidents

Public Policy

GRI	Description	Achieved	Comments and Links
GRI 415-1	Political contributions	Yes

Customer Health and Safety

GRI	Description	Achieved	Comments and Links
GRI 416-1	Assessment of the health and safety impacts of productand service categories	Yes	Operation - Quality and Traceability

Marketing and Labeling

GRI	Description	Achieved	Comments and Links
GRI 417-1	Requirements for product and service information and labeling	Yes	Operation - Quality and Traceability
GRI 417-2	Incidents of non-compliance concerning product and service information and labeling	No	No incidents
GRI 417-3	Incidents of non-compliance concerning marketing communications	No	No Incidents

Customer Privacy

GRI	Description	Achieved	Comments and Links
GRI 418-1	Substantiated complaints concerning breaches of customerprivacy and losses of customer data	No	No violations

Socioeconomic Compliance

GRI	Description	Achieved	Comments and Links
GRI 419-1	Non-compliance with laws and regulations in the socialand economic area	No	No incidents

Food Processing

GRI	Description	Achieved	Comments and Links
FP1	Percentage of purchased volume from suppliers compliant with company’s sourcing policy	Yes	Operation - Board of Directors and Corporate Governance
FP2	Percentage of purchased volume which is verified as being in accordance with credible,internationally recognized responsible production standards, broken down by standard	Yes	Operation - Quality and Traceability
FP3	Percentage of working time lost due to industrial disputes, strikes and/or lock-outs, by country	Yes	No lost working time due to industrial disputes, lock-outs or disputes
FP5	Percentage of production volume manufactured in sites certified by an independent third party according to internationally recognized food safety management system standards	Yes	Operation - Quality and Traceability
FP6	Percentage of total sales volume of consumer products, by product category, that are lowered in saturated fat, trans fats, sodium and added sugars	Yes	The company´s seafood is always pure, wild and natural
FP7	Percentage of total sales volume of consumer products, by product category, that contain increased nutritious ingredients like fiber, vitamins, minerals, phytochemicals or functional food additives	Yes	The company´s seafood is always pure, wild and natural
FP8	Policies and practices on communication to consumers about ingredients and nutritional information beyond legal requirements	Yes	Small proportion of the company´s products is in consumer packaging under another company´s brand and therefore the company is not in charge of the design or organization its labelling
FP9	Percentage and total of animals raised and/or processed, by species and breed type	Yes	Operation - Fishing and Processing
FP10	Policies and practices, by species and breed type, related to physical alterations and the use of anesthetic	Yes	The company only catches wild fish
FP11	Percentage and total of animals raised and/or processed, by species and breed type, per housing type	Yes	Operation - Fishing and Processing
FP12	Policies and practices on antibiotic, anti-inflammatory, hormone, and/or growth promotion treatments, by species and breed type	Not applicable	The company´s seafood is always pure, wild and natural
FP13	Total number of incidents of non-compliance with laws and regulations, and adherence with voluntary standards related to transportation, handling, and slaughter practices forgive terrestrial and aquatic animals	Not applicable	The company´s seafood is always pure, wild and natural