09

GRI Content Index

Declaration of use Colombia Telecomunicaciones S.A. ESP BIC has prepared the report in accordance with the GRI Standards for the period from January 1, 2024 to December 31, 2024.
GRI 1 used GRI 1: Fundamentals 2021
GRI Standard / Other SourceGRI Content / Subject MatterPageOmissionSustainable Development Goals (SDGs)
and Global Compact Principles (GCP) SDGs and GCP
 Omission RequirementsMotiveExplanation 
GRI 2: General Contents 2021General Contents
2-1 Organizational details11-15 Not applicable
2-2 Entities included in the preparation of sustainability reports7, 8, 12, 18 
2-3 Reporting period, frequency and contact point7 
2-4 Restatements of information Not applicable 
2-5 External verification9 
2-6 Activities, value chain and other business relationships18-20, 61 SDG 5, SDG 8, SDG 10, SDG 16, SDG 17, GCP 1, GCP 2, GCP 3, GCP 4, GCP 5, GCP 6, GCP 10
2-7 Employees18, 72-73 
2-8 Non-employee workers18, 61, 62, 72 
2-9 Governance structure and composition104-109 
2-10 Appointment and selection of the highest governance body104-109 
2-11 Chairman of the highest governance body105 
2-12 Role of the highest governance body in overseeing impact management104-109 
2-13 Delegation of responsibility for impact management106-109 
2-14 Role of the highest governance body in sustainability reporting106-107 
2-15 Conflicts of interest110-111 
2-16 Communication of critical concerns111 
2-17 Collective knowledge of highest governance body106, 114 
2-18 Evaluation of the highest governance body’s performance108 
2-19 Compensation policies79, 80, 108 
2-20 Process for determining compensation79, 80, 108 
2-21 Total annual compensation ratio80 
2-22 Sustainable Development Strategy Statement4, 13-17, 93 SDG 5, SDG 8, SDG 10, SDG 16, SDG 17, GCP 1, GCP 2, GCP 3, GCP 4, GCP 5, GCP 6, GCP 10
2-23 Commitments and policies93, 112-114 
2-24 Incorporation of commitments and policies93, 112-114 
2-25 Processes for remediation of negative impacts93-95 
2-26 Mechanisms for seeking advice and raising concerns116-118 
2-27 Compliance with laws and regulations93, 138-139 
2-28 Membership in associations21 
2-29 Approach to stakeholder engagement27-31 
2-30 Collective bargaining agreements79 
GRI 3: Material Topics 2021Materiality
3-1 Process for determining material issues31-33 SDG 16
3-2 List of material topics32-33 
3-3 Management of material issues31-33 
GRI 201: Economic Performance 2016Economic Performance and Climate Change
3-3 Management of material issues31-33 SDG 5, SDG 8, SDG 9 and SDG 13, GCP 9, GCP 10
201-1 Direct economic value generated and distributed36-39 
201-2 Financial implications and other risks and opportunities of climate change44-45 
GRI 202: Market Presence 2016Market Presence
3-3 Management of material issues31-33 SDG 5, SDG 8, SDG 9, GCP 9, GCP 10
202-1 Ratio of standard entry level wage by gender to local minimum wage79-80 
202-2 Proportion of senior management hired from the local community78 
GRI 203: Indirect Economic Impacts 2016Indirect Economic Impacts
3-3 Management of material issues31-33 SDG 9
203-1 Infrastructure investments and supported services36-37, 61, 63 
203-2 Significant indirect economic impacts36-37, 60 
GRI 204: Procurement Practices 2016Procurement Practices
3-3 Management of material issues31-33 SDG 12, SDG 16, SDG 17
204-1 Proportion of spending on local suppliers38, 126-127 
GRI 205: Anti-corruption 2016Anti-corruption
3-3 Management of material issues31-33 SDG 16, GCP 10
205-1 Operations assessed for corruption-related risks118-119 
205-2 Communication and training on anti-corruption policies and procedures114-115 
205-3 Confirmed corruption cases and actions taken120 
GRI 206: Anti-competitive Behavior 2016Competition
3-3 Management of material issues31-33 SDG 16
206-1 Legal actions related to unfair competition and monopolistic and anti-competitive practices143 
GRI 302: Energy 2016Energy
3-3 Management of material issues31-33 SDG 7, SDG 13, GCP 7, GCP 8, GCP 9
302-1 Energy consumption46-47 
302-3 Energy intensity47 
302-4 Reduction of energy consumption46-47 
302-5 Reduction of energy requirements for products and services46-47 
GRI 303: Water and Effluents 2018Water
3-3 Management of material issues31-33 SDG 6, GCP 7, GCP 8, GCP 9
303-5 Water consumption49 
GRI 305: Emissions 2016Emissions
3-3 Management of material issues31-33 SDG 13, GCP 7, GCP 8, GCP 9
305-1 Direct GHG emissions (Scope 1)48 
305-2 Indirect GHG emissions from energy generation (Scope 2)48 
305-5 GHG emissions reduction48 
GRI 306: Waste 2020Waste
3-3 Management of material issues31-33 SDG 11, SDG 12, GCP 7, GCP 8, GCP 9
306-1 Waste generation and significant waste-related impacts50-52 
306-2 Management of significant waste-related impacts50-52 
306-3 Waste generated50-52 
306-4 Wastes not for disposal50-52 
306-5 Waste for disposal50-52 
Circular economy50-52 
GRI 308: Supplier Environmental Assessment 2016Environmental Assessment of Suppliers
3-3 Management of material issues31-33 SDG 16, SDG 17
308-1 New suppliers that have passed selection filters according to environmental criteria124, 126 
308-2 Negative environmental impacts on supply chain and actions taken126 
GRI 401: Employment 2016Employment
3-3 Management of material issues31-33 SDG 5, SDG 8, GCP 3
401-1 New employee hires and employee turnover73 
401-2 Benefits for full-time employees that are not provided to part-time or temporary employees81-84 
401-3 Parental leave83 
Flexibility and benefits81-84 
GRI 403: Occupational Health and Safety 2018Occupational Health and Safety
3-3 Management of material issues31-33 SDG 3, SDG 8, SDG 16, GCP 1, GCP 4, GCP 5, GCP 6
403-1 Occupational health and safety management system86 
403-2 Hazard identification, risk assessment and incident investigation86-88 
403-3 Occupational health services88 
403-4 Worker participation, consultation and communication on occupational health and safety89 
403-5 Occupational health and safety training for workers89, 90 
403-6 Workers’ health promotion86, 91 
403-7 Prevention and mitigation of occupational health and safety impacts directly linked through business relationships86, 91 SDG 3, SDG 8, SDG 16, GCP 1, GCP 4, GCP 5, GCP 6
403-8 Coverage of occupational health and safety management system86 
403-9 Work-related injuries91 
403-10 Occupational diseases and illnesses92 
GRI 404: Training and Education 2016Training and Education
3-3 Management of material issues31-33 SDG 4, SDG 8
404-1 Average hours of training per year per employee56, 89, 114-115 
Content 404-2 Programs to develop employee competencies and transition assistance programs56, 68, 89, 97, 114-115 
Content 404-3 Percentage of employees receiving regular performance and career development evaluations75 
GRI 405: Diversity and Equal Opportunity 2016Diversity and Equal Opportunity
3-3 Management of material issues31-33 SDG 5, SDG 8, SDG 10, SDG 16, GCP 1, GCP 2, GCP 4, GCP 6
405-1 Diversity in governing bodies and employees61-62, 74-76, 80, 106, 109 
405-2 Ratio of basic salary to remuneration for women and men80 
GRI 406: Non-discrimination 2016Non-discrimination
3-3 Management of material issues31-33 SDG 5, SDG 8, SDG 16, GCP 1, GCP 2, GCP 6
406-1 Cases of discrimination and corrective actions taken74-78 
GRI 410: Security Practices 2016Security Practices
3-3 Management of material issues31-33 SDG 16, SDG 17, GCP 1, GCP 2, GCP 3, GCP 4, GCP 5, GCP 6
410-1 Security personnel trained in human rights policies or procedures99 
GRI 413: Local Communities 2016Local Communities
3-3 Management of material issues31-33 SDG 9, SDG 11, SDG 16, SDG 17, GCP 1, GCP 2, GCP 3, GCP 4, GCP 5, GCP 6
413-1 Operations with local community involvement programs, impact evaluations and development69-71 
GRI 414: Supplier Social Assessment 2016Supplier Social Assessment
3-3 Management of material issues31-33 SDG 9, SDG 11, SDG 16, SDG 17, GCP 1, GCP 2, GCP 3, GCP 4, GCP 5, GCP 6
414-2 New suppliers that have passed selection filters according to social criteria128-129 
GRI 417: Marketing and Labeling 2016Marketing
3-3 Management of material issues31-33 SDG 12, SDG 16
Content 417-3 Cases of non-compliance related to marketing communications139 
GRI 418: Customer Privacy and Digital Security 2016Customer Privacy and Digital Security
3-3 Management of material issues31-33 SDG 12, SDG 16
418-1 Substantiated complaints regarding breaches of customer privacy and loss of customer data122-124, 138 
Third parties/partners trained in information security124 
Other Material TopicsResponsible Use of Technology
3-3 Management of material issues31-33 SDG 9, SDG 16, GCP 1, GCP 2
Ethics and Artificial Intelligence124 
Protecting children in digital environments125 
Digital Growth and Innovation
3-3 Management of material issues31-33 SDG 9, SDG 10, GCP 9, GCP 10
Digital growth: inclusive connectivity, digitalization of society and innovation62-71, 122 
Companies digitalization60-66 
Responsible Marketing
3-3 Management of material issues31-33 SDG 9, SDG 10, GCP 1
Digital inclusion and attention to people with disabilities70, 131 
Human Rights
3-3 Management of material issues31-33 SDG 16, SDG 17, GCP 1, GCP 2, GCP 3, GCP 4, GCP 5, GCP 6
Human rights management90-100 
Social Contribution and Volunteering
3-3 Management of material issues31-33 SDG 4, SDG 5, SDG 8, SDG 10, SDG 11, SDG 16, SDG 17
Social contribution145-154 
Volunteering154