GRI INDEX

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Index Description

1. Strategy and analysis

GRI G3.1 Indicator Description		2014 Indicator Completeness⁽¹⁾	2014 Tim Hortons Response
1.1	Statement from the most senior decision-maker of the organization (e.g., CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and its strategy.	F	Executive Message
1.2	Description of key impacts, risks, and opportunities. The reporting organization should provide two concise narrative sections on key impacts, risks, and opportunities. Section One should focus on the organization's key impacts on sustainability and effects on stakeholders, including rights as defined by national laws and relevant internationally agreed standards. Section Two should include discussion about the most important risks and opportunities for the organization arising from sustainability trends	P	Management of Risks and Opportunities

2. ORGANIZATIONAL PROFILE

GRI G3.1 Indicator Description		2014 Indicator Completeness⁽¹⁾	2014 Tim Hortons Response
2.1	Name of the organization.	F	About Our Company
2.2	Primary brands, products, and/or services. The reporting organization should indicate the nature of its role in providing these products and services, and the degree to which it utilizes outsourcing.	P	About Our Company
2.3	Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.	P	About Our Company
2.4	Location of organization’s headquarters.	F	About Our Company
2.5	Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.	P	About Our Company
2.6	Nature of ownership and legal form.	F	About this Report – Important Disclosure
2.7	Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).	F	About Our Company
2.8	Scale of the reporting organization, including: Number of employees; Number of operations; Net sales (for private sector organizations) or net revenues (for public sector organizations); Total capitalization broken down in terms of debt and equity (for private sector organizations); and Quantity of products or services provided. In addition to the above, reporting organizations are encouraged to provide additional information, as appropriate, such as: Total assets; Beneficial ownership (including identity and percentage of ownership of largest shareholders); and Breakdowns by country/region of the following: Sales/revenues by countries/regions that make up 5 percent or more of total revenues; Costs by countries/regions that make up 5 percent or more of total revenues; and Employees.	NR	Not reported in 2014, due to the timing of the transaction in December 2014. For more information see: About this Report – Important Disclosure
2.9	Significant changes during the reporting period regarding size, structure, or ownership including: The location of, or changes in operations, including facility openings, closings, and expansions; and Changes in the share capital structure and other capital formation, maintenance, and alteration operations (for private sector organizations).	P	About this Report – Important Disclosure
2.10	Awards received in the reporting period.	F	Awards and Associations

3. REPORT PARAMETERS

GRI G3.1 Indicator Description		2014 Indicator Completeness⁽¹⁾	2014 Tim Hortons Response
3.1	Reporting period (e.g., fiscal/calendar year) for information provided.	F	About this Report – Report Scope
3.2	Date of most recent previous report (if any).	F	2013 Sustainability and Responsibility Report
3.3	Reporting cycle (annual, biennial, etc.)	F	Annual
3.4	Contact point for questions regarding the report or its contents.	F	Carol Patterson Senior Director, Sustainability & Stakeholder Relations 905-845-6511 Feedback
3.5	Process for defining report content, including: Determining materiality; Prioritizing topics within the report; and Identifying stakeholders the organization expects to use the report. Include an explanation of how the organization has applied the ‘Guidance on Defining Report Content’, the associated Principles and the Technical Protocol: ‘Applying the Report Content Principles’.	F	Materiality and Defining Report Content
3.6	Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance.	F	Report Scope
3.7	State any specific limitations on the scope or boundary of the report (see completeness principle for explanation of scope). If boundary and scope do not address the full range of material economic, environmental, and social impacts of the organization, state the strategy and projected timeline for providing complete coverage.	F	Report Scope
3.8	Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.	F	Report Scope
3.9	Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report. Explain any decisions not to apply, or to substantially diverge from, the GRI Indicator Protocols.	F	This Report, including all data measurement techniques and related estimation methodologies, was developed using the Global Reporting Intitiative (GRI) G3.1 Guidelines and the World Resources Institute’s Greenhouse Gas Protocol. Significant assumptions and limitations are stated where applicable.
3.10	Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g.,mergers/acquisitions, change of base years/periods, nature of business, measurement methods).	F	We have made no material restatements of information provided in earlier reports.
3.11	Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.	F	In 2014, no changes were made to the scope, boundary or measurement methods compared to our prior year report.
3.12	Table identifying the location of the Standard Disclosures in the report. Identify the page numbers or web links where the following can be found: Strategy and Analysis 1.1 – 1.2; Organizational Profile 2.1 – 2.10; Report Parameters 3.1 – 3.13; Governance, Commitments, and Engagement 4.1 – 4.17; Disclosure of Management Approach, per category; Core Performance Indicators; Any GRI Additional Indicators that were included; and Any GRI Sector Supplement Indicators included in the report.	F	GRI Index We did not utilize any GRI Sector Supplements for this Report.
3.13	Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s).	F	Information Integrity We did not conduct any independent assurance on our 2014 Sustainability Report.

4. Governance, Commitments and Engagement

GRI G3.1 Indicator Description		2014 Indicator Completeness⁽¹⁾	2014 Tim Hortons Response
4.1	Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight. Describe the mandate and composition (including number of independent members and/or non executive members) of the highest governance body and its committees, and indicate each individual’s position and any direct responsibility for economic, social, and environmental performance. Report the percentage of individuals by gender within the organization’s highest governance body and its committees, broken down by age group and minority group membership and other indicators of diversity. Refer to definitions of age and minority group in the Indicator Protocol for LA13 and note that the information reported under 4.1 can be cross referenced against that reported for LA13.	P	Sustainability and Responsibility Governance
4.2	Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization’s management and the reasons for this arrangement).	P	In 2014, our President & Chief Executive Officer was Marc Caira. On December 15, 2014, Elías Díaz Sesé was appointed President of Tim Hortons. In 2014, our Chairman of the Board was Paul House (effective to December 14, 2014).
4.3	For organizations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/ or non-executive members. State how the organization defines ‘independent’ and ‘non-executive’. This element applies only for organizations that have unitary board structures. See the glossary for a definition of ‘independent’.	P	In 2014, there were 12 Directors serving on the Tim Hortons Board of Directors. At that time, 10 of the Directors were indpendent, of which 3 were women and 7 were men. Effective to December 2014.
4.4	Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body. Include reference to processes regarding: The use of shareholder resolutions or other mechanisms for enabling minority shareholders to express opinions to the highest governance body; and Informing and consulting employees about the working relationships with formal representation bodies such as organization level 'work councils', and representation of employees in the highest governance body. Identify topics related to economic, environmental, and social performance raised through these mechanisms during the reporting period.	P	In 2014, employee ethics concerns were reported to our Ethics and Compliance Office, as outlined in our Standards of Business Practices. All ongoing ethics complaints were reported to the Board of Directors, or a committee thereof.
4.5	Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization's performance (including social and environmental performance).	P	In 2014, no Executives or Directors were compensated directly based on the environmental or social performance of the Company.
4.6	Processes in place for the highest governance body to ensure conflicts of interest are avoided.	P	In 2014, we had a Board of Directors Code of Business Conduct and Ethics, which set clear guidelines to ensure that conflicts of interest were avoided for our highest governing bodies.
4.7	Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees, including any consideration of gender and other indicators of diversity.	NR	Not reported in 2014 due to the timing of the transaction in December 2014. For more information see: About this Report – Important Disclosure
4.8	Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation. Explain the degree to which these: Are applied across the organization in different regions and department/units; and Relate to internationally agreed standards.	F	Our Making A True Difference sustainability framework is applicable across our entire Company. Objectives and Guiding Principles Sustainability and Responsibility Process Our Business Partner and Supplier Code of Conduct makes reference to internationally accepted labour standards including the International Labour Organization’s (ILO) core conventions and the Universal Declaration of Human Rights.
4.9	Procedures of the highest governance body for overseeing the organization’s identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles. Include frequency with which the highest governance body assesses sustainability performance.	P	Sustainability and Responsibility Governance In 2014, our governance procedures did not make reference to internationally agreed standards, codes of conduct, and principles.
4.10	Processes for evaluating the highest governance body’s own performance, particularly with respect to economic, environmental, and social performance.	P	In 2014, the processes for evaluating the highest governance body's own performance were outlined in our Governance Guidelines. These guidelines are not available due to the timing of the transaction in December 2014. For more information see: About this Report – Important Disclosure In 2014, sustainability was not included in these processes.
4.11	Explanation of whether and how the precautionary approach or principle is addressed by the organization. Article 15 of the Rio Principles introduced the precautionary approach. A response to 4.11 could address the organization's approach to risk management in operational planning or the development and introduction of new products.	F	Tim Hortons supports the precautionary principle and uses a risk management approach to running our business. For details on the assessment of risk and opportunities with regards to sustainability, please visit the Sustainability and Responsibility Process section of our Report.
4.12	Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses. Include date of adoption, countries/operations where applied, and the range of stakeholders involved in the development and governance of these initiatives (e.g., multi-stakeholder, etc.). Differentiate between non-binding, voluntary initiatives and those with which the organization has an obligation to comply.	F	Our Business Partner and Supplier Code of Conduct was created based on internationally accepted labour standards including the International Labour Organization’s (ILO) core conventions and the United Nations Universal Declaration of Human Rights.
4.13	Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization: Has positions in governance bodies; Participates in projects or committees; Provides substantive funding beyond routine membership dues; or Views membership as strategic. This refers primarily to memberships maintained at the organizational level.	F	Awards and Associations
4.14	List of stakeholder groups engaged by the organization. Examples of stakeholder groups are: Civil society; Customers; Local Communities; Shareholders and providers of capital; Suppliers; and Employees, other workers, and their trade unions.	F	Stakeholder Engagement
4.15	Basis for identification and selection of stakeholders with whom to engage. This includes the organization’s process for defining its stakeholder groups, and for determining the groups with which to engage and not to engage.	F	Stakeholder Engagement We currently do not have a formal policy regarding stakeholder engagement. However, we consult with our key stakeholder groups on an ongoing basis.
4.16	Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group. This could include surveys, focus groups, community panels, corporate advisory panels, written communication, management/union structures, and other vehicles. The organization should indicate whether any of the engagement was undertaken specifically as part of the report preparation process.	F	Stakeholder Engagement Materiality and Defining Report Content
4.17	Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.	F	Materiality and Defining Report Content

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Index Description

1. Economic

GRI G3.1 Indicator Description		2014 Indicator Completeness⁽¹⁾	2014 Tim Hortons Response
EC1	Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.	P	Community Giving Summary
EC2	Financial implications and other risks and opportunities for the organization’s activities due to climate change.	NR	Not reported in 2014 due to the timing of the transaction in December 2014. For more information see: About this Report – Important Disclosure
EC3	Coverage of the organization's defined benefit plan obligations.	P	In 2014, we did not offer defined benefit pension plans to our employees. We offered defined contribution pension plans to our employees. For more details, please visit the Corporate Employees section of this Report.
EC4	Significant financial assistance received from government.	F	We did not receive any significant government funding in 2014.
EC5	Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation.	P	Employees paid an hourly wage are employed at our distribution centres and manufacturing facilities located across Canada. Standard entry level wages do not differ between gender and meet or exceed provincial minimum wage requirements.
EC6	Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.	F	In 2014, we did not have a formal policy regarding spending on locally-based suppliers. However, the majority of our suppliers were located in Canada and the U.S.
EC7	Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation.	F	We do not have a formal policy granting preference to local residents when hiring in significant locations of operation. Our employees reside in the cities and regions where we operate.
EC8	Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement.	NA	Not applicable as our business does not require significant infrastructure investments.
EC9	Understanding and describing significant indirect economic impacts, including the extent of impacts.	NR	Not reported in 2014 due to data limitations.

2. ENVIRONMENT

GRI G3.1 Indicator Description		2014 Indicator Completeness⁽¹⁾	2014 Tim Hortons Response
EN1	Materials used by weight or volume	NR	Not reported in 2014 due to data limitations.
EN2	Percentage of materials used that are recycled input materials.	NR	Not reported in 2014 due to data limitations.
EN3	Direct energy consumption by primary energy source.	P	Environmental Performance Summary
EN4	Indirect energy consumption by primary source.	P	Environmental Performance Summary
EN5	Energy saved due to conservation and efficiency improvements.	P	We implemented numerous energy savings initiatives during the year. For more information, please see the Environmental Impacts and Performance, Environmental Stewardship (Restaurants), and Environmental Stewardship (Corporate Operations) sections of this Report.
EN6	Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives.	NA	Not applicable as the nature of our business does not lend us to develop and offer energy-efficient or renewable energy based products and services.
EN7	Initiatives to reduce indirect energy consumption and reductions achieved.	P	We implemented numerous energy savings initiatives during the year. For more information, please see the Environmental Impacts and Performance, Environmental Stewardship (Restaurants), and Environmental Stewardship (Corporate Operations) sections of this Report.
EN8	Total water withdrawal by source.	P	All of our water is drawn from municipal sources. For details on the total volume of water consumed in our operations, please see our Environmental Performance Summary.
EN9	Water sources significantly affected by withdrawal of water.	F	All of our water is drawn from municipal sources. None of our water sources are significantly affected by our withdrawal of water.
EN10	Percentage and total volume of water recycled and reused.	F	We do not recycle or reuse significant amounts of water in our operations.
EN11	Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.	NA	Not applicable as all our corporate and restaurant operations are located in developed areas.
EN12	Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.	NA	Not applicable as all our corporate and restaurant operations are located in developed areas.
EN13	Habitats protected or restored.	NA	Not applicable as all our corporate and restaurant operations are located in developed areas.
EN14	Strategies, current actions, and future plans for managing impacts on biodiversity.	NA	Not applicable as all our corporate and restaurant operations are located in developed areas.
EN15	Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.	NA	Not applicable as all our corporate and restaurant operations are located in developed areas.
EN16	Total direct and indirect greenhouse gas emissions by weight.	F	Please see Scope 1 and Scope 2 greenhouse gas emissions as outlined in our Environmental Performance Summary.
EN17	Other relevant indirect greenhouse gas emissions by weight.	F	Please see Scope 3 greenhouse gas emissions as outlined in our Environmental Performance Summary.
EN18	Initiatives to reduce greenhouse gas emissions and reductions achieved.	P	We implemented numerous energy savings initiatives during the year, which have resulted in decreased greenhouse gas emissions. For more information, please see the Environmental Impacts and Performance, Environmental Stewardship (Restaurants), and Environmental Stewardship (Corporate Operations) sections of this Report.
EN19	Emissions of ozone-depleting substances by weight.	NR	Not reported in 2014 due to data limitations.
EN20	NOx, SOx, and other significant air emissions by type and weight.	NR	Not reported in 2014 due to data limitations.
EN21	Total water discharge by quality and destination.	NR	Not reported in 2014 due to data limitations.
EN22	Total weight of waste by type and disposal method.	P	We have calculated our 2014 waste profile and diversion rate for our corporate offices, manufacturing facilities, and distribution centres. For additional details, please see the Environmental Impacts and Performance section of this Report.
EN23	Total number and volume of significant spills.	F	We did not have any significant spills in 2014.
EN24	Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.	NA	Not applicable as we do not transport, import, export or treat any significant amounts of hazardous waste.
EN25	Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization's discharges of water and runoff.	F	To the best of our knowledge, no water bodies and related habitats have been significantly affected by our Company's discharges of water and runoff.
EN26	Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.	P	We have undertaken several initiatives to mitigate the environmental impacts of our products and services. For additional details, please see the Environmental Impacts and Performance, Environmental Stewardship (Restaurants), and Environmental Stewardship (Corporate Operations) sections of this Report.
EN27	Percentage of products sold and their packaging materials that are reclaimed by category.	NR	Not reported in 2014 due to data limitations.
EN28	Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations.	F	We have incurred no significant fines or non-monetary sanctions for non-compliance with environmental laws and regulations in 2014.
EN29	Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce.	P	Please see our Environmental Performance Summary for an overview of certain environmental impacts of our distribution fleet (fuel used) and employee transportation (fuel used by our corporate aircraft and corporate automobile fleet). For additional details on how we mitigate the environmental impact of our transportation activities, please see the Environmental Stewardship (Corporate Operations) section of this Report.
EN30	Total environmental protection expenditures and investments by type.	NR	Not reported in 2014 due to data limitations.

3. LABOUR PRACTICES AND DECENT WORK

GRI G3.1 Indicator Description		2014 Indicator Completeness⁽¹⁾	2014 Tim Hortons Response
LA1	Total workforce by employment type, employment contract, and region, broken down by gender.	NR	Not reported in 2014 due to data limitations.
LA2	Total number and rate of employee turnover by age group, gender, and region.	NR	Not reported in 2014 due to data limitations.
LA3	Benefits provided to full-time employees that are not provided to temporary or parttime employees, by significant locations of operation.	F	In 2014, permanent corporate employees who worked 20 or more hours/week were eligible for our Permanent Benefit Plan. Contract corporate employees on a contract of at least 6 months and who worked at least 20 hours/week were eligible for our Contract Benefits Plan. All other corporate employees are not eligible for benefits. For more details, please visit the Corporate Employees section of this Report.
LA4	Percentage of employees covered by collective bargaining agreements.	NA	Not applicable as none our our corporate employees are covered by collective bargaining agreements.
LA5	Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements.	F	We do not have a formal corporate policy regarding minimum notice periods for significant operational changes. We comply with local legislation as required.
LA6	Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs.	F	100% of our employees at Canadian corporate locations are represented in formal joint management-worker health and safety committees. The committees typically operate at a facility level. Formal joint management-worker health and safety committees are not legally required in the U.S.
LA7	Rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender.	NR	Not reported in 2014 due to data limitations.
LA8	Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.	F	In 2014, programs regarding wellness and serious diseases for family members of corporate employees were provided through our Employee Assistance Program (EAP). The EAP is a confidential support service for a variety of health and wellness issues. We do not have any workers involved in occupational activities who have a high incidence or who are at a high risk of specific diseases. For more details, please visit the Corporate Employees section of this Report.
LA9	Health and safety topics covered in formal agreements with trade unions.	NA	Not applicable as none of our employees are members of trade unions.
LA10	Average hours of training per year per employee, by gender, and by employee category.	NR	Not reported in 2014 due to data limitations.
LA11	Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.	F	In 2014, we utilized programs for skills management and lifelong learning that support the continued employability of employees. Our outplacement support transition assistance program supported employees in managing career endings and other transitions. Affected employees also had access to our third-party provided Employee Assistance Program (EAP) which provides additional counselling services. For more details, please visit the Corporate Employees section of this Report.
LA12	Percentage of employees receiving regular performance and career development reviews, by gender.	NR	Not reported in 2014 due to data limitations.
LA13	Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity.	NR	Not reported in 2014 due to data limitations.
LA14	Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation.	NR	Not reported in 2014 due to data limitations.
LA15	Return to work and retention rates after parental leave, by gender.	NR	Not reported in 2014 due to data limitations.

4. HUMAN RIGHTS

GRI G3.1 Indicator Description		2014 Indicator Completeness⁽¹⁾	2014 Tim Hortons Response
HR1	Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening.	NR	Not reported in 2014 due to data limitations.
HR2	Percentage of significant suppliers, contractors, and other business partners that have undergone human rights screening, and actions taken.	F	We currently do not perform formal human rights screenings. However, human rights are included as part of our Business Partner and Supplier Code of Conduct, which was implemented with over 99% of our high risk suppliers and business partners, including those which provide us products that ultimately end up in our restaurants (i.e. food, packaging, equipment, etc.). In addition, all new Tim Hortons suppliers are required to sign our BPSCC as part of our formal selection process. For details, please see our Business Partner and Supplier Code of Conduct section.
HR3	Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.	P	We have a number of mandatory training courses devoted to policies and procedures concerning aspects of human rights that are relevant to operations such as Workplace Violence and Harassment training, Ethics training and Accessibility training.
HR4	Total number of incidents of discrimination and corrective actions taken.	NR	Not reported in 2014.
HR5	Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights.	F	We do not have significant operations located in areas where violation of this right is considered a significant risk. However, our Business Partner and Supplier Code of Conduct covers this right. For more details, please see the Business Partner and Supplier Code of Conduct section of this Report.
HR6	Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor.	F	We do not have significant operations located in areas where violation of this right is considered a significant risk. However, our Business Partner and Supplier Code of Conduct covers this right. For more details, please see the Business Partner and Supplier Code of Conduct section of this Report.
HR7	Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor.	F	We do not have significant operations located in areas where violation of this right is considered a significant risk. However, our Business Partner and Supplier Code of Conduct covers this right. For more details, please see the Business Partner and Supplier Code of Conduct section of this Report.
HR8	Percentage of security personnel trained in the organization’s policies or procedures concerning aspects of human rights that are relevant to operations.	NA	Not applicable as we do not directly employ security personnel.
HR9	Total number of incidents of violations involving rights of indigenous people and actions taken.	F	No incidents were reported in 2014.
HR10	Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments.	F	None of our operations have been subject to human rights reviews and/or impact assessments. We undertake human rights reviews only on an as-needed basis.
HR11	Number of grievances related to human rights filed, addressed, and resolved through formal grievance mechanisms.	NR	Not reported in 2014.

5. SOCIETY

GRI G3.1 Indicator Description		2014 Indicator Completeness⁽¹⁾	2014 Tim Hortons Response
SO1	Percentage of operations with implemented local community engagement, impact assessments, and development programs.	NA	Not applicable to our business.
SO2	Percentage and total number of business units analyzed for risks related to corruption.	F	As part of the Corporation's risk assessment process in 2014, all business units were assessed for a variety of risks, including corruption.
SO3	Percentage of employees trained in organization’s anti-corruption policies and procedures.	P	All employees are required to complete our Standards of Business Practice training.
SO4	Actions taken in response to incidents of corruption.	P	There were a de minimis number of employees that were disciplined in 2014 for actions that violated the Standards of Business Practice.
SO5	Public policy positions and participation in public policy development and lobbying.	NR	Not reported in 2014 due to the timing of the transaction in December 2014. For more information see: About this Report – Important Disclosure
SO6	Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.	P	We made cash political donations of $46,500 in 2014 in Canada. In-kind donations are not reported.
SO7	Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes.	NR	Not reported in 2014 due to the timing of the transaction in December 2014. For more information see: About this Report – Important Disclosure
SO8	Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with laws and regulations.	F	We have incurred no significant fines or non-monetary sanctions relating to the non-compliance of laws and regulations in 2014.
SO9	Operations with significant potential or actual negative impacts on local communities.	NA	Not applicable to our business.
SO10	Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities.	NA	Not applicable to our business.

6. PRODUCT RESPONSIBILITY

GRI G3.1 Indicator Description		2014 Indicator Completeness⁽¹⁾	2014 Tim Hortons Response
PR1	Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.	F	We assess the health and safety impacts of our products during all stages of the product's life cycle as defined by the GRI.
PR2	Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes.	F	We had no significant incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services in 2014.
RP3	Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.	F	For each of our significant products, we provide information about content (i.e., nutrition information) safe use, and disposal. 100% of our significant products are subject to such information requirements.
PR4	Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.	F	We had no significant incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling in 2014.
PR5	Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.	P	We conduct research and surveys on trends in guest satisfaction as required.
PR6	Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.	P	Substantial agreements are reviewed by our Legal Department for adherence to laws, standards, and voluntary codes related to marketing communications. We do not sell products in markets in which such products are banned.
PR7	Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes.	F	We had no significant incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship in 2014.
PR8	Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.	NR	Not reported in 2014.
PR9	Monetary value of significant fines for noncompliance with laws and regulations concerning the provision and use of products and services.	F	We have incurred no significant fines or non-monetary sanctions related to the non-compliance with laws and regulations concerning the provision and use of products and services in 2014.

⁽¹⁾ Indicator completeness refers to the extent to which we responded to the Indicator. F = Full; P = Partial; NA = Not Applicable; and NR = Not Reported.