The GRI standards
In the column “Legislative Decree 254/16” are the GRI Standard indicators that provide information related to the provisions of the Italian regulations on non-financial reporting.
The “UNGC” column shows the link with the 10 principles of the United Nations Global Compact. The dark-background number indicates the UNGC principle directly related to the specific indicator; the number on a light background indicates the indirectly related principle.
The SDGs column shows how the disclosures in the GRI Standards relate to the 17 Sustainable Development Goals of the 2030 Agenda, whose number is given, according to the framework developed by GRI in the document “Linking the SDGs and the GRI Standards”.
102 - General information (2016 standard)
Organisational profile (102-1 | 102-13)
102-1
102-2
102-3
102-4
102-5
102-6
102-7
102-8
102-9
102-10
102-11
102-12
102-13
Indicator
Name of the organisation
Activities, brands, products and services
Location of headquarters
Countries of operations
Ownership structure and legal form
Markets served
Scale of the reporting organisation
Information on employees and other workers
Supply chain
Significant changes to the organisation and its supply chain
Precautionary principle (Risk Management)
External initiatives
Membership of associations
It. L. D. 254/16
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UNGC
-
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-
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6
-
-
3, 7
-
-
SDGs
-
-
-
-
-
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-
8, 10
-
-
-
-
-
Page/Notes
Cover, 12
12-13, 21-23
Back cover
20
12, 30
20, 21-23
15-19, 21-23, 146, 150, 157-161, 195, 200-201, 209-212, 223-226, 256, Consolidated Financial Statements
15-19, 223-226, 240, 247, 256
15-19, 261-269
30, 261-263, 282-283
69-71, 80
99, 270
111-112
Strategy
102-14
102-15
Indicator
Letter to the stakeholders
Key impacts, risks and opportunities
It. L.D. 254/16
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UNGC
-
-
SDGs
-
-
Page/Notes
7-9
40-41, 64, 131, 150, 160
Ethics and integrity
102-16
102-17
Indicator
Values, principles, standards and norms of behaviour
Mechanisms for advice and concerns about ethics
It. L.D. 254/16
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-
UNGC
10
10
SDGs
16
16
Page/Notes
12-13, 85-86
85-88
Governance
102-18
102-19
102-20
102-21
102-22
102-23
102-24
102-25
102-26
102-27
102-28
102-29
102-30
102-31
102-32
102-33
102-34
102-35
102-36
102-37
102-38
102-39
Indicator
Governance structure
Delegation process for economic, environmental and social issues
Executive-level responsibility for economic, environmental, and social topics
Consulting stakeholders on economic, environmental and social topics
Composition of the highest governance body and its committees
Chairperson of the highest governance body
Nominating and selecting the highest governance body
Conflicts of interest
Role of highest governance body in setting purpose, values, and strategy
Collective knowledge of highest governance body
Evaluating the highest governance body’s performance
Identifying and managing economic, environmental, and social impacts
Effectiveness of risk management processes
Review of economic, environmental, and social topics
Highest governance body’s role in sustainability reporting
Communicating critical concerns
Nature and total number of critical concerns
Remuneration policies
Process for determining remuneration
Stakeholders’ involvement in remuneration
Annual total compensation ratio
Percentage increase in annual total compensation ratio
It. L.D. 254/16
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UNGC
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SDGs
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16
5, 16
16
5, 16
16
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16
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16
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Page/Notes
55-66
60
60
103-107
59-66
55-58
59-62
61, 65
12-13, 55-62
61
59
55-58, 69
64, 69-84
42, 55-58, 64
105, 280
62, 70
88, 104, 108
90-92
90-92
63-64
237-238
237-238
Stakeholder engagement
102-40
102-41
102-42
102-43
102-44
Indicator
List of stakeholder groups
Collective bargaining agreements
Identifying and selecting stakeholders
Approach to stakeholder engagement
Key topics and concerns raised
It. L.D. 254/16
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UNGC
-
3, 6
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-
SDGs
-
8
-
-
-
Page/Notes
103-107
237-238
103-105
106-107
106-107
Reporting practices
102-45
102-46
102-47
102-48
102-49
102-50
102-51
102-52
102-53
102-54
102-55
102-56
Indicator
Entities included in the Consolidated Financial Statements
Defining Report content and topic boundaries
List of material topics
Restatement of information
Changes in reporting
Reporting period
Date of most recent Report
Reporting cycle
Contact point for questions about Sustainability Report
Claims of reporting in accordance with the GRI Standards
GRI content index
External assurance
It. L.D. 254/16
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UNGC
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SDGs
-
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-
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-
Page/Notes
14
36-37, 42-46
44-46
126, 136, 138, 163, 195, 283
42-46
280
280
280
307
280
284-293
280, 299-302
103 - Management methods (2016 standard)
103 - Management methods (2016 standard)
103-1
103-2
103-3
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-
-
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-
-
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Indicator
Explanation of material topic and its Boundary
The management approach and its components
Evaluation of the management approach
Solid and transparent governance for sustainable growth
Ethics, fight against corruption and legal compliance
Effective and transparent dialogue and communication with stakeholders
Energy efficiency, renewable sources and district heating
Sustainable use of water resources
Decarbonization and reduction of emissions
Circular waste management
Innovation, smart city and sustainable mobility
Protection of biodiversity
Development of local communities
Sustainability education
Economic development and value for local areas
Employment, development of human resources and welfare
Industrial relations
Occupational health and safety
Diversity and inclusion
Protection of human rights
Sustainable management of the supply chain
Efficient, reliable and safe management of processes and infrastructure
Service quality and customer orientation
It. L.D. 254/16
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UNGC
-
1, 8
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SDGs
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Page/Notes
42-46
(see the topics shown in italics)
(see the topics shown in italics)
44, 55-68, 85-99
44, 85-89, 98-99, 179-180, 189, 199, 255, 269
44, 103-112, 239-240
44, 145-147
44, 148-153
44, 133-144
45, 154-162
45, 163-164, 200-202, 270-277
45, 165-168
45, 175-189
45, 189-191
45, 113-119
45, 223-244
45, 253-255
46, 248-253
46, 245-248
46, 92-94, 228-255, 261-266
46, 261-269
46, 200-219
46, 195-199
Specific standards - Economic area
201 - Economic performance (2016 standard)
201-1
201-2
201-3
201-4
Indicator
Directly economic value generated and distributed
Financial implications and other risks and opportunities due to climate change
Defined benefit plan obligations and other retirement plans
Financial assistance received from Government
It. L.D. 254/16
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UNGC
7, 8
7, 8
7, 8
7, 8
SDGs
8, 9
13
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Page/Notes
15, 116-117
71, 80-84, 115-116
228, Consolidated Financial Statements
119
202 - Market presence (2016 standard)
202-1
202-2
Indicator
Ratios of standard entry level wage by gender compared to local minimum wage
Proportion of senior management hired from the local community
It. L.D. 254/16
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UNGC
6
6
SDGs
1, 5, 8
8
Page/Notes
237-238
116
203 - Indirect economic impacts (2016 standard)
203-1
203-2
Indicator
Infrastructure investments and services supported
Significant indirect economic impacts
It. L.D. 254/16
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UNGC
-
-
SDGs
5, 9, 11
1, 3, 8
Page/Notes
15, 113, 132, 186
116-117, 270-277
204 - Procurement practices (2016 standard)
204-1
Indicator
Proportion of spending on local suppliers
It. L.D. 254/16
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UNGC
-
SDGs
8
Page/Notes
15, 268-269
205 - Anti-corruption (2016 standard)
205-1
205-2
205-3
Indicator
Operations assessed for risks related to corruption
Communication and training about anti-corruption policies and procedures
Confirmed incidents of corruption and actions taken
It. L.D. 254/16
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UNGC
10 , 10
10 , 10
10 , 10
SDGs
16
16
16
Page/Notes
88-89
88-89
89
206 - Anticompetitive behaviours (2016 standard)
206-1
Indicator
Legal actions for anticompetitive behaviour, anti-trust, and monopoly practices
It. L.D. 254/16
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UNGC
-
SDGs
16
Page/Notes
199
207 - Taxes (2019 standard)
207-1
207-2
207-3
207-4
Indicator
Approach to taxation
Tax governance, control and risk management
Stakeholder engagement and management of concerns related to tax
Country-by-country reporting
It. L.D. 254/16
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UNGC
-
-
-
-
SDGs
1, 10, 17
1, 10, 17
1, 10, 17
1, 10, 17
Page/Notes
118-119
118-119
118-119
Single jurisdiction: Italy For items i, ii, iii, information in this Report. For items iv and vi to x, information in the Consolidated Financial Statements.
Specific standards - Environmental area
301 - Materials (2016 standard)
301-1
301-2
301-3
Indicator
Materials used by weight or volume
Recycled input materials used
Reclaimed products and their packaging materials
It. L.D. 254/16
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-
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UNGC
7 8 9
7 8 9
7 8 9
SDGs
6, 8, 12
8, 12
8, 12
Page/Notes
170
Not applicable due to the characteristics of the materials used
Not applicable due to the characteristics of the materials used
302 - Energy (2016 standard)
302-1
302-2
302-3
302-4
302-5
Indicator
Energy consumption within the organisation
Energy consumption outside of the organisation
Energy intensity
Reduction of energy consumption
Reductions in energy requirements for products and services
It. L.D. 254/16
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UNGC
7 8 9
7 8 9
7 8 9
7 8 9
7 8 9
SDGs
7, 8, 12, 13
7, 8, 12, 13
7, 8, 12, 13
7, 8, 12, 13
7, 8, 12, 13
Page/Notes
19, 133, 163
164
Ratio between direct energy consumption and energy produced (TOE/MWh): 0.135
16, 143
145-147
303 - Water and effluents (2018 standard)
303-1
303-2
303-3
303-4
303-5
Indicator
Interactions with water as a shared resource
Management of water discharge related impacts
Water withdrawal
Water discharge
Water consumption
It. L.D. 254/16
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-
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UNGC
7 8 9
7 8 9
7 8 9
7 8 9
7 8 9
SDGs
6, 12
6
6
6
6
Page/Notes
148-153
149
19, 148 || According to the World Resources Institute “Aqueduct Water Risk Atlas” analysis, withdrawals, discharge and consumption did not take place in water-stressed area
149 || According to the World Resources Institute “Aqueduct Water Risk Atlas” analysis, withdrawals, discharge and consumption did not take place in water-stressed areas
149 || According to the World Resources Institute “Aqueduct Water Risk Atlas” analysis, withdrawals, discharge and consumption did not take place in water-stressed areas
304 - Biodiversity (2016 standard)
304-1
304-2
304-3
304-4
Indicator
Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
Significant impacts of activities, products, and services on biodiversity
Habitats protected or restored
IUCN Red List species and national conservation lists species with habitats in areas affected by operations
It. L.D. 254/16
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-
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UNGC
7 8
7 8
7 8
7 8
SDGs
6, 14, 15
6, 14, 15
6, 14, 15
6, 14, 15
Page/Notes
165-168 || Qualitative reporting, subject managed in accordance with the regulations applicable to the Group’s activities
165-168
167
167-168
305 - Emissions (2016 standard)
305-1
305-2
305-3
305-4
305-5
305-6
305-7
Indicator
Direct GHG emissions (Scope 1)
Energy direct GHG emissions (Scope 2)
Other indirect GHG emissions (Scope 3)
GHG emissions intensity
Reduction of GHG emissions
Emissions of ozone-depleting substances (ODS)
Nitrogen oxides (NOX), sulphur oxides (SOX) and other significant air emissions
It. L.D. 254/16
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UNGC
7 8 9
7 8 9
7 8 9
7 8 9
7 8 9
7 8 9
7 8 9
SDGs
3, 12, 13, 14, 15
3, 12, 13, 14, 15
3, 12, 13, 14, 15
13, 14, 15
13, 14, 15
3, 12
3, 12, 14, 15
Page/Notes
19, 134-136, 163
19, 137
134-139
16, 136
17, 139-141, 164, 169
136
139
306 - Waste (2020 standard)
306-1
306-2
306-3
306-4
306-5
Indicator
Waste production and significant waste-related impacts
Management of significant waste-related impacts
Waste generated
Waste diverted from disposal
Waste directed to disposal
It. L.D. 254/16
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-
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UNGC
7 8
7 8
7 8
7 8
7 8
SDGs
3, 6, 11, 12, 14
3, 6, 11, 12
3, 6, 11, 12,14
3, 11, 12
3, 6, 11, 12
Page/Notes
154-156
154-156
19, 154
155, 162
156, 162
307 - Environmental compliance (2016 standard)
307-1
Indicator
Non-compliance with environmental laws and regulations
It. L.D. 254/16
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UNGC
7 8
SDGs
16
Page/Notes
171
308 - Supplier environmental assessment (2016 standard)
308-1
308-2
Indicator
New suppliers that were screened using environmental criteria
Negative environmental impacts in the supply chain and actions taken
It. L.D. 254/16
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UNGC
8
8
SDGs
-
-
Page/Notes
261-263
261-263
Specific standards - Social area
401 - Employment (2016 standard)
401-1
401-2
401-3
Indicator
New employee hires and employee turnover
Benefits provided to full-time employees that are not provided to temporary or part-time
employees
Parental leave
It. L.D. 254/16
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-
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UNGC
6
6
6
SDGs
5, 8, 10
3, 5, 8
5, 8
Page/Notes
226-228, 258
237-238
248
402 - Labour/Management relations (2016 standard)
402-1
Indicator
Minimum notice periods regarding operational changes
It. L.D. 254/16
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UNGC
3
SDGs
8
Page/Notes
253-255
403 - Occupational health and safety (2018 standard)
403-1
403-2
403-3
403-4
403-5
403-6
403-7
403-8
403-9
403-10
Indicator
Occupational health and safety management system
Hazard identification, risk assessment, and incident investigation
Occupational health services
Worker participation, consultation, and communication on occupational health
and safety
Worker training on occupational health and safety
Promotion of worker health
Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
Workers covered by an occupational health and safety management system
Work-related injuries
Work-related ill health
It. L.D. 254/16
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UNGC
3
3
3
3
3
3
3
3
3
3
SDGs
8
8
8
8, 16
8
3
8
8
3, 8, 16
3, 8, 16
Page/Notes
248-252, 267-268
250, 267-268
252, 267
249-250 || Data related to Group employees
253, 268
242-243 || Data related to Group employees
Not applicable in relation to Group activities
249, 267
251-252, 259, 268 || Accident indices relating to Group personnel
252 || Data related to Group employees
404 - Training and education (2016 standard)
404-1
404-2
404-3
Indicator
Average hours of training per year per employee
Upgrading employee skills and transition assistance programmes
Percentage of employees receiving regular performance and career development reviews
It. L.D. 254/16
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UNGC
6
6
6
SDGs
4, 5, 8, 10
8
5, 8, 10
Page/Notes
19, 234-235
223-224, 230-232, 236-237
19, 230-232, 238
405 - Diversity and equal opportunities (2016 standard)
405-1
405-2
Indicator
Diversity of governance bodies and employees
Ratio of basic salary and remuneration of women to men
It. L.D. 254/16
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-
UNGC
6
6
SDGs
5, 8
5, 8, 10
Page/Notes
19, 225, 247-248, 256-257
247-248, 258 || Data on remuneration is not available as it was partly paid in the following financial year
406 - Non-discrimination (2016 standard)
406-1
Indicator
Incidents of discrimination and corrective actions taken
It. L.D. 254/16
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UNGC
6
SDGs
5, 8
Page/Notes
93, 199, 245
407 - Freedom of association and collective bargaining (2016 standard)
407-1
Indicator
Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
It. L.D. 254/16
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UNGC
1 3
SDGs
8
Page/Notes
266
408 - Child labour (2016 standard)
408-1
Indicator
Operations and suppliers at significant risk for incidents of child labour
It. L.D. 254/16
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UNGC
1 5
SDGs
8, 16
Page/Notes
262
409 - Forced or compulsory labour (2016 standard)
409-1
Indicator
Operations and suppliers at significant risk of incidents of forced or compulsory labour
It. L.D. 254/16
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UNGC
1 4
SDGs
8
Page/Notes
262
410 - Safety practices (2016 standard)
410-1
Indicator
Security personnel trained in human rights policies or procedures
It. L.D. 254/16
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UNGC
1 2 3 4 5 6
SDGs
16
Page/Notes
Not applicable in relation to Group activities
411 - Rights of indigenous peoples (2016 standard)
411-1
Indicator
Incidents of violations involving rights of indigenous peoples
It. L.D. 254/16
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UNGC
1
SDGs
2
Page/Notes
Not applicable given the location of the Group’s activities
412 - Human rights assessment (2016 standard)
412-1
412-2
412-3
Indicator
Operations that have been subject to human rights reviews or impact assessments
Employee training on human rights policies or procedures
Significant investment agreements and contracts that include human rights clauses or are that underwent human rights screening
It. L.D. 254/16
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-
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UNGC
1 2 4 5 6
1 2 4 5 6
1 2 4 5 6
SDGs
-
-
-
Page/Notes
92-93
93
262, 265
413 - Local communities (2016 standard)
413-1
413-2
Indicator
Operations with local community engagement, impact assessments, and development programmes
Operations with significant actual and potential negative impacts on local communities
It. L.D. 254/16
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-
UNGC
1
1
SDGs
-
1,2
Page/Notes
177-189
187-189
414 - Supplier social assessment (2016 standard)
414-1
414-2
Indicator
New suppliers that were screened using social criteria
Negative social impacts in the supply chain and actions taken
It. L.D. 254/16
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-
UNGC
1 2 6
1 2 6
SDGs
5, 8, 16
5, 8, 16
Page/Notes
269
261-266
415 - Public policy (2016 standard)
415-1
Indicator
Political contributions
It. L.D. 254/16
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UNGC
-
SDGs
16
Page/Notes
110
416 - Customer health and safety (2016 standard)
416-1
416-2
Indicator
Assessment of health and safety impacts by product and service categories
Incidents of non-compliance concerning the health and safety impacts of products and services
It. L.D. 254/16
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-
UNGC
-
-
SDGs
-
16
Page/Notes
187-189, 200-202, 208, 212, 214, 216-218
199
417 - Marketing and labelling (2016 standard)
417-1
417-2
417-3
Indicator
Requirements for product and service information and labelling
Incidents of non-compliance concerning products and service information and labelling
Incidents of non-compliance concerning marketing communications
It. L.D. 254/16
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-
-
UNGC
-
-
-
SDGs
12
16
16
Page/Notes
Not applicable in relation to Group activities
199
199
418 - Customer privacy (2016 standard)
418-1
Indicator
Substantiated complaints concerning breaches of customer privacy and losses of customer data
It. L.D. 254/16
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UNGC
-
SDGs
16
Page/Notes
199
419 - Socio-economic compliance (2016 standard)
419-1
Indicator
Non-compliance with laws and regulations in the social and economic area
It. L.D. 254/16
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UNGC
10 10
SDGs
16
Page/Notes
108-109, 189, 255, 269
Electric utilities supplement
Electric utilities supplement
EU-1
EU-2
EU-3
EU-4
EU-5
EU-10
EU-11
EU-12
EU-13
EU-15
EU-17
EU-18
EU-22
EU-25
EU-26
EU-27
EU-28
EU-29
EU-30
Indicator
Installed capacity
Net energy output
Number of customers
Length of transmission and distribution networks
Compliance with the Kyoto Protocol
Planned capacity
Average output of heat production plants
Transmission and distribution losses as a percentage of total energy
Habitats restored (offsetting)
Percentage of employees eligible to retire in the next 5 to 10 years
Hours worked by contractor and subcontractor employees
Health and safety training programmes carried out for contractor and subcontractor
employees
Number of people physically displaced following the construction of new plants and
economical compensation
Number of injuries and fatalities to the public involving Company assets
Percentage of population not served in the electricity distribution area
Number of residential disconnections for non-payment, broken down by duration of disconnection and by regulatory regime
Power outages: average number of interruptions per LV customer (N1)
Power outages: cumulative downtime (D1)
Average plant availability factor
It. L.D. 254/16
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-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
UNGC
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
SDGs
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Page/Notes
21, 142
16, 21, 142
18, 21, 195
18, 21, 207
Level of compliance: 3,8%
114
Cogeneration, boilers and thermoelectric plants: 68.6% Waste-to-energy plants: 75.2%
208
167
228
266
268
187-189
189
The Group serves the entire population of the local areas in which it manages the service
208
208
208
Cogeneration plants: 57.7% Waste-to-energy plants: 88.8%