Page 100 - Minerva Foods | Annual Report 2017

General disclosures
Reporting practice
Standard
Page
Omission UNGC
SDG
GRI 102: General disclosures
102-45: Entities included in the consolidated financial statements
102-46: Defining report content and topic boundaries
102-47: List of material topics
102-48: Restatements of information
102-49: Changes in reporting
102-50: Reporting period
102-51: Date of most recent report
102-52: Reporting cycle
102-53: Contact point for questions regarding the report
102-54: Claims of reporting in accordance with the GRI Standards
102-55: GRI content index
102-56: External assurance
103-1: Explanation of the material topic and its boundary
103-2: The management approach and its components
103-3: Evaluation of the management approach
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Industrial units in Brazil (parent company): José Bonifácio (SP), Palmeiras de Goiás (GO), Batayporã (MS), Araguaína (TO), Goianésia (GO), Barretos (SP), Campina Verde (MG) and Janaúba (MG), Mirassol D’Oeste (MT), Várzea Grande (MT) and Rolim de Moura (RO). Distribution Centers in Brazil (parent company): Aparecida de Goiânia (GO), Brasília (DF), Cariacica (ES), Taboão da Serra (SP), Araraquara (SP), Taboão da Serra (SP), Belo Horizonte (MG), Fortaleza (CE), Uberlândia (MG) and Cabo de Santo Agostinho (PE). Internal and external subsidiary industrial units: PULSA S/A and Frigorífico Carrasco S/A (both in Uruguay), Red Cárnica S.A.S and Red Industrial Colombiana S.A.S (both in Colombia), Frigomerc S/A (Paraguay) and Pul Argentina S.A (Argentina). Subsidiaries: Minerva Dawn Farms S.A. (Minerva Fine Foods), Cia Sul Americana de Pecuária S.A., Intermeat – Assessoria
e Comércio Ltda., Minerva Comercializadora de Energia Ltda., Lytmer S.A. (Uruguay), Friasa S.A. (Paraguay), Minerva Middle East (Lebanon), Minerva Live Cattle Export SPA (Chile), Minerva Foods Chile SPA (Chile), Minerva Meats USA (USA), Minerva Australia Holdings PTY Ltd. (Australia), Minerva Europe Ltd., Transminerva Ltda., Minerva Overseas I, Minerva Overseas II and Minerva Luxembourg S.A., Loin Investments Ltda. and Minerva Log S.A.
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The data and information presented in the GRI indicators refers to industrial units in Brazil and international industrial units: Paraguay (controlled Frigomerc S.A., Friasa S.A. and Expacar), Uruguay (subsidiaries Frigorífico Carrasco S.A. and Pulsa S.A.) and Colombia (controlled Red Cárnica S.A.S. and
Red Industrial Colombiana S.A.S.). Some information also covers the business units of Minerva Casings, Minerva Biodiesel, Minerva Leather, Minerva Live Cattle (subsidiary), Minerva Fine Foods (subsidiary), Minerva Comercializadora de Energia, South American Livestock Company (CSAP) and Intermeat
– information highlighted as reported. There were no significant changes in relation to the periods covered in previous documents. Under a continuous improvement process, when feasible, reporting coverage will be expanded during the following cycles to include other business under the control of the Company.
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Management approach
GRI 103: Management approach
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