“The Blue Lagoon’s first CSR Report is based on the GRI Standards.”

The Blue Lagoon’s CSR report is based on the Global Reporting Initiative Standards (GRI), a non-profit organization that promotes economic sustainability and produces one of the world’s most prevalent standards for CSR reporting.

GRI standards are designed to be used for preparing a CSR report anywhere in the world. Its mission is to empower decision makers through GRI’s sustainability standards and multi-stakeholder network, and to take action towards a more sustainable economy and world.

Blue Lagoon decided to use the GRI Standards to issue the first official CSR report for the period of January 2019 – December 2019. This report is prepared according to the core option of the GRI standards and has an annual cycle.

Key people within Blue Lagoon departments were involved in the process of defining the report’s content and its boundaries. The activities included face-to-face meetings, discussions and interviews, follow-ups, content analysis, and report writing. The report principles (101 Foundation) were applied during the reporting process.

In 2019 Blue Lagoon identified the following material topics:

In 2019 Blue Lagoon identified the following material topics:


Economic Performances 

Market Presence 

Procurement Practices 







Water & Effluents 


Effluents and Waste 

Environmental Compliance









Occupational Health and Safety 

Training and Education 

Diversity and Equal Opportunities 


Local Communities 

Customer Health and Safety 










GRI Content Index – GRI Standard Disclosure 


Universal Standards 

101 Foundation
102 General Disclosure
1. Organizational profile
102-1 Name of the organization Financial Statements 2019
102-2 Activities, brands, products and services  Financial Statements 2019, Guest Experience
102-3 Location of headquarters Financial Statements 2019
102-4 Location of operations Financial Statements 2019, Guest Experience
102-5 Ownership and legal form Financial Statements 2019
102-6 Market served  Guest Experience
102-7 Scale of the organization  Financial Statements 2019
102-8 Information on employees and other workers  Human Resources
102-9 Supply chain Financial Statements 2019
102-10 Significant changes to the organization and its supply chain  Financial Statements 2019
102-11 Precautionary Principle approach  Environment
102-12 External initiatives  Corporate Social Responsibility
102-13 Membership of associations  Financial Statements 2019
2. Strategy
102-14 Statement from senior decision-maker  CEO’s Address
3.  Ethics and integrity
102-16 Values, principles, standards and norm of behavior  Corporate Social Responsibility, Human Resources
4. Governance
102-18 Governance structure  Governance
5. Stakeholder engagement
102-40 List of stakeholder groups  Corporate Social Responsibility
102-41 Collective bargaining agreements  Human Resources
102-42 Identifying and selecting stakeholders  Corporate Social Responsibility
102-43 Approach to stakeholder engagement  Corporate Social Responsibility
102-44 Key topics and concerns raised  Corporate Social Responsibility
6. Reporting practice
102-45 Entities included in the consolidated financial statements  Financial Statements 2019
102-46 Defining report content and topic Boundaries  GRI
102-47 List of material topics  GRI
102-48 Restatements of information GRI
102-49 Changes in reporting  GRI
102-50 Reporting period  GRI
102-51 Date of most recent report  GRI
102-52 Reporting cycle  GRI
102-53 Contact point for questions regarding the report  GRI
102-54 Claims of reporting in accordance with the GRI Standards  GRI
102-55 GRI content index  GRI
103 Management approach
103-1 Explanation of the material topic and its Boundary  Economic Effects, Environment, Human Resources
103-2 The management approach and its components  Economic Effects, Environment, Human Resources
103-3 Evaluation of the management approach  Economic Effects, Environment, Human Resources
Topic-specific Standards
200 Economic
201 Economic performance
201-1 Direct economic value generated and distributed  Economic Effects
202 Market presence 
202-2 Proportion of senior management hired from the local community   Human Resources
204 Procurement practices 
204-1 Proportion of spending on local suppliers  Economic Effects
300 Environment
301 Materials
301-1 Materials used by weight or volume  Environment
301-2 Recycled input materials used  Environment
302 Energy
302-1 Energy consumption within the organization  Environment
302-2 Energy intensity  Environment
302-3 Reduction in energy consumption  Environment
303 Water and effluents 
303-3 Water withdrawal  Environment
303-4 Water discharge  Environment
303-5 Water consumption  Environment
305 Emissions
305-1 Direct (Scope 1) GHG emissions  Environment
305-2 Energy indirect (Scope 2) GHG emissions  Environment
305-3 Other indirect (Scope 3) GHG emissions  Environment
306 Effluents and waste
306-2 Waste by type and disposal method  Environment
307 Environmental compliance 
307-1 Non-compliance with environmental laws and regulations  Environment
400 Social
401 Employment
401-1 New employee hires and employee turnover  Human Resources
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees  Human Resources
401-3 Parental leave  Human Resources
403 Occupational health and safety 
403-1 Occupational health and safety management system  Human Resources
403-2 Hazard identification, risk assessment and incident investigation  Human Resources
403-3 Occupational health services  Human Resources
403-4 Worker participation, consultation and communication on health and safety  Human Resources
403-5 Worker training on occupational health and safety  Human Resources
403-6 Promotion of worker health  Human Resources
403-9 Work-related injuries  Human Resources
403-10 Work-related ill health  Human Resources
404 Training and education
404-1 Average hours of training per year per employee  Human Resources
404-2 Programs for upgrading employee skills and transition assistance programs  Human Resources
405 Diversity and equal opportunity 
405-1 Diversity of governance bodies and employees  Human Resources
405-2 Ratio of basic salary and remuneration of women to men  Human Resources
406 Non-discrimination 
406-1 Incidents of discrimination and corrective actions taken  Human Resources
413 Local communities 
413-1 Operations with local community engagement, impact assessment and development programs  Economic Effects
416 Customer health and safety 
416-1 Assessment of health and safety impacts of product and service categories  Human Resources

Contact about the report:

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