global reporting initiative (GRI) guidelines

This report has been prepared using Stratos Inc.'s¹ methodology from its 2005 benchmarking report Gaining Momentum, Corporate Sustainability Reporting in Canada, as well as the Global Reporting Initiative (GRI G2) Guidelines, including the telecom sector supplement. Stratos' criteria are of particular relevance to the Canadian context. The index below lists where in the report the reader can find information related to each GRI criterion – either in the report or in the TELUS 2006 annual report (business review and financial review). Combined, these reports form TELUS' reporting package of financial, social and environmental performance.

		Page
	Vision and strategy
1.1	Description of vision and strategy	profile
1.2	CEO statement Profile	our commitment
2.1	Name of reporting organization	profile
2.2	Major services	profile
2.3	Operational structure	Footnote 2
2.4	Major divisions, subsidiaries, joint ventures	Footnote 2
2.5	Countries of operation	workplace
2.6	Nature of ownership	Footnote 2
2.7	Nature of markets served	Footnote 2
2.8	Scale of operation	profile
2.9	List of key stakeholders	stakeholder relations
2.10	Contact person	contact us
2.11	Reporting period	profile
2.12	Date of most previous report	2005
2.13	Boundaries of report	our commitment
2.14	Significant changes to business	Footnote 2
2.15	Basis for reporting on joint ventures and subsidiaries	Footnote 2
2.16	Explanations for restated information from previous reports	Footnote 6
2.17	Decision to apply or not apply GRI principles	NA
2.18	Criteria/definitions used in accounting for economic, environmental and social costs/benefits	at a glance
2.19	Significant changes in measurement methods	Footnote 6
2.20	Policies and internal practices to provide assurance about accuracy, completeness and reliability of information	business & management practices, economic performance, environmental practices, business ethics and integrity - policies, codes of conduct and training, economic performance, environmental practices
2.21	Policy and current practice for independent assurance for full report	auditors' report
2.22	Means by which report users can obtain additional information	profile
	Measurement systems
3.1	Governance structure	business and management practices
3.2	Percentage of the Board of Directors that are independent, non-executive directors	business and management practices
3.3	Processes for determining required expertise of Board members	business and management practices
3.4	Board-level processes for managing environmental, economic and social risks	business and management practices
3.5	Linkage between executive compensation and achievement of organizational goals	business and management practices
3.6	Organizational structure and key individuals responsible for oversight, implementation and audit of environmental, economic and social policies	business and management practices
3.7	Mission and value statements, codes of conduct, policies relevant to economic, environmental and social performance	our commitment, business and management practices
3.8	Mechanisms for shareholders to provide direction to Board	Footnote 2
3.9	Identification and selection of major stakeholders	stakeholder relations
3.10	Approaches to stakeholder consultation	stakeholder relations
3.11	Type of information generated by stakeholder consultation	stakeholder relations
3.12	Use of information resulting from stakeholder engagements	stakeholder relations
3.13	Use of precautionary principle	business and management practices, environmental practices
3.14	Use of externally developed voluntary charters or principles	business and management practices, environmental practices
3.15	Key memberships in industry associations and advocacy organizations	business and management practices, environmental practices
3.16	Policies and systems for managing upstream/downstream impacts	stakeholder relations, environmental practices
3.17	Approach to managing indirect economic, environmental and social impacts from activities	environmental practices, Footnote 2
3.18	Major decisions during reporting period pertaining to location/changes in operations	Footnote 2
3.19	Programs and procedures pertaining to economic, environmental and social performance	Footnote 6
3.20	Status of certification of management systems	our commitment
	Economic
EC1	Net sales	economic performance
EC2	Geographic breakdown of markets	Footnote 5
EC3	Cost of goods, materials and services purchased	Footnote 2, Footnote 5
EC4	Percentage of contracts paid in accordance with agreed terms	Footnote 5
EC5	Total payroll and benefits	workplace
EC6	Distributions to providers of capital	Footnote 2
EC7	Increase/decrease in earnings	economic performance
EC8	Taxes paid to governments	economic performance
EC9	Subsidies received	Footnote 2
EC10	Donations to community	communities
EC11	Suppliers by organization and country	economic performance
EC12	Total spent on non-core business infrastructure	Footnote 2
EC13	Indirect economic impacts
	Environmental practices
EN1	Total materials used other than water
EN2	Percentage of materials used that are wastes from external sources
EN3	Direct energy use	energy and resource management
EN4	Indirect energy use	energy and resource management
EN5	Total water use	recycling
EN6	Land owned, leased, managed in biodiversity-rich habitats	managing environmental risk
EN7	Major impacts on biodiversity	managing environmental risk
EN8	GHG emissions	energy and resource management
EN9	Ozone-depleting substances	environmental practices
EN10	NOx, SOx and other air emissions	energy and resource management
EN11	Waste	recycling
EN12	Key discharges to water	managing environmental risk
EN13	Significant spills	managing environmental risk
EN14	Significant impacts of principal products and services	environmental practices
EN15	Percentage of weight of products sold reclaimable	product responsibility
EN16	Incident/fines for non-compliance	environmental problems
EN17	Use of renewable energy; energy efficiency initiatives	energy and resource management
EN18	Energy consumption footprint of major products
EN19	Other indirect energy use/implications	energy and resource management
EN20	Water sources/ecosystems affected by use
EN21	Annual withdrawals of ground and surface water
EN22	Recycling/reuse	environmental practices
EN23	Total amount of land owned, leased or managed for production activities/exact time use	managing environmental risk
EN24	Amount of impermeable surface as percentage of land purchased/leased
EN25	Impacts of activities/operations on protected/sensitive areas	managing environmental risk
EN26	Changes to natural habitats from activities; percentage of habitat protected/restored
EN27	Programs/target for protecting/restoring native ecosystems	managing environmental risk
EN28	Number of IUCN Red List species with habitats in areas affected by operations	managing environmental risk
EN29	Business units operating or planning operations in or near protected/sensitive areas	managing environmental risk
EN30	Other indirect GHG emissions	energy and resource management
EN31	Hazardous wastes	product responsibility
EN32	Water sources/ecosystems affected by discharges of water and runoff
EN33	Performance of suppliers	enhancing stakeholder engagement
EN34	Environmental impacts of transportation used	energy and resource management
EN35	Environmental expenditures	environmental practices
	Social Labour practices and decent work
LA1	Breakdown of workforce	workplace
LA2	Net employment creation, average turnover	workplace
LA3	Percentage of employees represented by unions	workplace
LA4	Policies/procedures	business and management practices
LA5	Practices on recording and notification of occupational incidents	workplace
LA6	Formal joint health and safety committees	workplace
LA7	Safety statistics	health and safety in the workplace, corporate wellness
LA8	Policies or programs on HIV/AIDS
LA9	Average hours of training	developing the TELUS team
LA10	Equal opportunity policies/programs	workplace
LA11	Composition of senior management and corporate governance bodies	workplace
LA12	Employee benefits	workplace
LA13	Formal worker representation in decision-making or management	workplace
LA14	Compliance with ILO Guidelines for Occupational Health Management Systems
LA15	Agreements with trade unions covering health and safety	workplace
LA16	Programs to support continued employability	developing the TELUS team
LA17	Programs for skills management and lifelong learning	education and sport, Team TELUS Cares
	Human rights
HR1	Policies, guidelines and procedures	business and management practices
HR2	Consideration of human rights impacts as part of investment and procurement decisions	TELUS' risk and control assessment process, team member compensation
HR3	Policies and procedures to evaluate human rights performance of suppliers and contractors	TELUS' risk and control assessment process, enhancing stakeholder engagement
HR4	Policies and procedures to prevent all forms of discrimination	workplace
HR5	Policies for freedom of association and collective bargaining	workplace
HR6	Policies to address child labour	TELUS' risk and control assessment process, team member compensation
HR7	Policies to prevent forced and compulsory labour	TELUS' risk and control assessment process, team member compensation
HR8	Employee training on human rights policies and practices	business and management practices
HR9	Appeal practices related to human rights	workplace
HR10	Employee grievance systems	workplace
HR11	Human rights training for security personnel	business and management practices
HR12	Policies and procedures to address the needs of indigenous peoples	respectful workplace, team member compensation
HR13	Jointly managed community grievance mechanisms
HR14	Share of operating revenues redistributed to local communities	communities
	Society
SO1	Policies, procedures and programs to manage impacts on communities	stakeholder relations
SO2	Policies and procedures for bribery and corruption	business and management practices
SO3	Policies and procedures for managing political lobbying and contributions	business and management practices
SO4	Awards for social, ethical and environmental performance	our commitment
SO5	Amount of money paid to political parties and institutions
SO6	Court decisions relating to anti-trust regulations
SO7	Policies and procedures for managing anti-competitive behaviour	business and management practices
	Products and services
PR1	Policies for customer health and safety during use of products and services	business and management practices
PR2	Policies and procedures for product information and labelling	business and management practices
PR3	Policies and procedures for consumer privacy	business and management practices
PR4	Non-compliance with regulations for customer health and safety	business and management practices
PR5	Number of complaints related to health and safety of products	business and management practices
PR6	Voluntary code compliance	business and management practices
PR7	Non-compliance with regulations for production information and labelling
PR8	Policies and procedures related to customer satisfaction	stakeholder relations
PR9	Policies and procedures for adherence to advertising standards and codes	business and management practices
PR10	Breaches with advertising and marketing regulations
PR11	Complaints concerning breaches of consumer privacy	business and management practices
	Footnotes
1	Stratos is a sustainability consultancy. Visit stratos-sts.com.
2	Redundant with telus.com.
3	NA = not available.
4	NR = not relevant.
5	Not discussed, internal policy - tracked internally.
6	Appears throughout report.