by gender 102-10 Significant changes to the organization and its supply chain 4 102-11 Precautionary Principle or approach 70, 73 102-14 Statement from senior decision-maker 6 102-16 Values, principles, standards, and norms of behaviour 9, 10 102-17 Mechanisms for advice and concerns about ethics 14, 15, 72 102-18 Governance structure of the organization, including committees under the highest governance body Identify any committees responsible for decision making on economic, environmental and social impacts 71 102-20 Executive-level responsibility for economic, environmental, and social topics 71 102-21 Processes for stakeholder consultation on economic, environmental, and social topics.