Nestlé in society Creating Shared Value and meeting our commitments 2015

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Nestlé in society: Creating Shared Value Nutrition, health and wellness Rural development Water Environmental sustainability Human rights and compliance Our people GRI content index GENERAL STANDARD DISCLOSURES General Standard Disclosures Page number (or link) Strategy and Analysis Identified omission(s) Reason(s) for omission(s) Explanation for omission(s) G4-1 NiS: A message from our Chairman and our CEO p7–8 No G4-2 AR: Principal risks and uncertainties p51 NiS: Materiality p12–16 NiS: Materiality > Using our materiality assessment p17 NiS: Introducing our commitments p18 HRC: Our role in human rights and compliance p222–225 HRC: Human rights > Human rights reporting: for an integrated approach p226 Organizational Profile External assurance Yes, see assurance statement p295 G4-3 Front cover of report Yes, see assurance statement p295 G4-4 Nestlé.com/brands AR: Nestlé Health Science p14–15 AR: Nestlé Skin Health p16–17 AR: Nestlé Food and Beverage p18–19 G4-5 CGR: Articles of Association of Nestlé S.A. p48 No G4-6 AR: Geographic data: Factories p52 CFS: Operating Segments p74 G4-7 CFS: Companies of the Nestlé Group p140 CGR: Group structure and shareholders p3-4 AR: Corporate Governance and Compliance p55 G4-8 AR: Nestlé Food and Beverage p20–31 AR: Principal key figures and sales by area p41–60 CFS: Companies of the Nestlé Group p140 G4-9 AR: Group overview p40 AR: Geographic data: Factories p42 CFS: Consolidated balance sheet as at 31 December 2015 p62–63 CFS: Consolidated cash flow statement for the year ended 31 December 2015 p64 NiS: Our CSV performance p5–6 No No Yes, see assurance statement in CFS p136 Yes, see assurance statement in CFS p136 Number of employees has been assured, see assurance statement p295 Abbreviations: AR: Annual Review 2015 CFS: Consolidated Financial Statements of the Nestlé Group CGR: Corporate Governance Report CSV: Creating Shared Value at Nestlé DMA: Disclosure of Management Approach ES: Environmental sustainability HRC: Human rights and compliance NHW: Nutrition, health and wellness NCBC: Nestlé Code of Business Conduct NCBP: Nestlé Corporate Business Principles NiS: Nestlé in society – Creating Shared Value OP: Our people RD: Rural development W: Water Nestlé in society – Creating Shared Value and meeting our commitments 2015 298
Nestlé in society: Creating Shared Value Nutrition, health and wellness Rural development Water Environmental sustainability Human rights and compliance Our people General Standard Disclosures Page number (or link) Identified omission(s) Reason(s) for omission(s) Explanation for omission(s) External assurance G4-10 NiS: Our CSV performance p5–6 OP: Diversity > Enhancing diversity in our workforce p279 OP: Labour relations > Our workforce p274–275 Covers Nestlé employees registered in the HR system (approximately 85% of all employees). Nestlé do not have a substantial portion of their work performed by workers who are legally recognized as self-employed, or by individuals other than employees or supervised workers, including employees and supervised employees of contractors. Nestlé do not have any significant variations in employment numbers (such as seasonal variations in employment in the tourism or agricultural industries). G4-11 OP: Labour relations > Our workforce > Collective bargaining and freedom of association p276 Yes, see assurance statement p295 Yes, see assurance statement p295 G4-12 RD: Our priority sourcing categories p112 Yes, see assurance statement p295 G4-13 CFS: Acquisitions and disposals p70 AR: Letter to our shareholders p2 CGR: 2.3 Changes in capital p4 There were no material changes in Nestlé’s supply chain in this reporting year. G4-14 ES: Our role in environmental sustainability > Our policies and standards (The Nestlé Policy on Environmental Sustainability) p171 G4-15 NiS: Partnerships and collective action > Summary of key relationships p33–34 NiS: Our work with the United Nations p35–39 NHW: Responsible marketing > Responsible marketing of breast-milk substitutes > Compliance p84–86 W: Public policy advocacy and collective action > UNGC CEO Water Mandate p150 W: Public policy advocacy and collective action > Supporting the WBCSD WASH Pledge p150 W: Public policy advocacy and collective action > International standards for water footprinting p151 When Nestlé signs up to a charter, principle or other initiative then it applies to all countries. No Yes, see assurance statement p295 Yes, see assurance statement p295 G4-16 NiS: Partnerships and collective action p31–34 Yes, see assurance statement p295 Identified Material Aspects and Boundaries G4-17 CFS: Companies of the Nestlé Group p140–158; Scope of consolidation, acquisitions and disposals of businesses, assets held for sale p70 NiS: About this report p4 All entities are covered by the report, where there are exceptions these are noted as footnotes in the report. Yes, see assurance statement in CFS p136 Nestlé in society – Creating Shared Value and meeting our commitments 2015 299
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