Compliance with the GRI Standards and Italian Legislative Decree 254/2016
| Indicator | It. L.D. 254/16 | UNGC | SDGs | Page/Notes | |
|---|---|---|---|---|---|
102 - General disclosure (2016 standard) | |||||
| Organisational profile | |||||
| 102-1 | Name of the organization | * | Cover, 146 | ||
| 102-2 | Activities, brands, products, and services | * | 14, 20-25 | ||
| 102-3 | Location of headquarters | * | Back cover | ||
| 102-4 | Locations of operations | * | 16 | ||
| 102-5 | Ownership structure and legal form | * | 14, 36 | ||
| 102-6 | Markets served | * | 16, 20-25, 101-108 | ||
| 102-7 | Scale of the organization | * | 13, 20-22, 60, 83-86, 101, 127, 143-144, Consolidated Financial Statements | ||
| 102-8 | Information about employees and other workers | * | 6 | 8,10 | 13, 22-25, 126-144 |
| 102-9 | Supply chain | * | 119-124 | ||
| 102-10 | Significants changes to the organisation and its supply chain | * | 17-19, 36-37, 147 | ||
| 102-11 | Precautionary principle or approach (Risk Management) | * | 3-7 | 44-50 | |
| 102-12 | External initiatives | * | 55-56, 94 | ||
| 102-13 | Memberships of associations | * | 117-118 | ||
| Strategy | |||||
| 102-14 | Letter to the stakeholders | * | 4-5 | ||
| 102-15 | Key impacts, risks and opportunities | * | 31-34, 45-50, 74-80 | ||
| Ethics and integrity | |||||
| 102-16 | Values, principles, standards and norms of behavior |
| 10 | 16 | 15, 50-51, 94, 101-105 |
| 102-17 | Mechanisms for advice and concerns about ethics |
| 10 | 16 | 50-51 |
| Governance | Report on Corporate Governance | ||||
| 102-18 | Governance structure | * | 37-43 | ||
| 102-19 | Delegation process for economic, environmental and social issues |
| 38 | ||
| 102-20 | Executive-level responsibility for economic, environmental and social topics |
| 38 | ||
| 102-21 | Consulting stakeholder on economic, environmental and social issues | * | 16 | 8-11, 56-58 | |
| 102-22 | Composition of the highest governance body and its committees | * | 5,16 | 38-43 | |
| 102-23 | Chairperson of the highest governance body | 16 | 37,39 | ||
| 102-24 | Nominating and selecting the highest governance body | * | 5,16 | 38-39 | |
| 102-25 | Conflicts of interest | 16 | 38,42 | ||
| 102-26 | Role of the highest governance body in setting purpose, values and strategy | * | 14-15, 28-34, 36 | ||
| 102-27 | Collective knowledge of the highest governance body | 38 | |||
| 102-28 | Evaluating the highest governance body's performance | * | 38 | ||
| 102-29 | Identifying and managing economic, environmental and social impacts | * | 16 | 8-11, 36, 37, 44-50, 56-58 | |
| 102-30 | Effectiveness of risk management processes | * | 41, 44-50 | ||
| 102-31 | Review of economic, environmental and social topics | * | 8-11, 36, 41, 45-50 | ||
| 102-32 | Highest governance body's role in sustainability reporting | * | 8, 36, 146 | ||
| 102-33 | Communicating critical concerns | 38, 44 | |||
| 102-34 | Nature and total number of critical concerns | * | 51 | ||
| 102-35 | Remuneration policies |
| 40-41 | ||
| 102-36 | Process for determining remuneration |
| 40-41 | ||
| 102-37 | Stakeholder's involvement in remuneration |
| 16 | 40 | |
| 102-38 | Annual total compensation ratio |
| 129 | ||
| 102-39 | Percentage increase in annual toal compensations ratio |
| 129 | ||
| Stakeholder engagement | |||||
| 102-40 | List of stakeholder groups | * | 8, 56-58 | ||
| 102-41 | Collective bargaining agreements | * | 3 - 6 | 122, 129 | |
| 102-42 | Identifying and selecting stakeholders | 8, 56 | |||
| 102-43 | Approach to stakeholder engagement | * | 8, 55-58, 117-119 | ||
| 102-44 | Key topics and concernes raised | 8-11, 57-58 | |||
| Reporting practices | |||||
| 102-45 | Entities included in the Consolidated Financial Statements a | * | 147 | ||
| 102-46 | Defining Report content and topic boundaries | * | 8-11 | ||
| 102-47 | List of material topics | * | 9-11 | ||
| 102-48 | Restatement of information | * | 74, 75, 97 | ||
| 102-49 | Changes in reporting | 8-9 | |||
| 102-50 | Reporting period | * | 146 | ||
| 102-51 | Date of most recent Report | 146 | |||
| 102-52 | Reporting cycle | * | 146 | ||
| 102-53 | Contact point for questions Sustainability Report | 159 | |||
| 102-54 | Claims of reporting in accordance with GRI Standards | * | 146 | ||
| 102-55 | GRI Content index | * | 148-152 | ||
| 102-56 | External assurance | * | 146-154 | ||
103 - Management Approach (2016 standard) | |||||
| 103-1 | Explanation of the material topic and its Boundary | * | 8-11 | ||
| 103-2 | The management approach and its components | * | 1 - 8 | (see the topics shown in italics) | |
| 103-3 | Evaluations of the management approach | * | (see the topics shown in italics) | ||
|
| Economic adn value development for local areas | 11, 29-30, 31, 60-64, 80, 123-124 | |||
| Innovation and smart cities | * | 11, 32, 68-70 | |||
| Energy efficiency, renewable sources and district heating | * | 9, 22, 32, 74, 87-89, 105, 108 | |||
| Sustainable use of water resources | * | 9, 31, 75, 81-82, 83-84 | |||
| Biodiversity | * | 10, 90-92 | |||
| Emissions | * | 9,32, 77-79, 80-82 | |||
| Circular economy: management, sorted waste collection and reuse of waste | * | 10, 32, 76-77, 84-86 | |||
| Responsible management of business segments | * | 11, 32, 79-80, 80-82, 88-89, 105-107, 115-116 | |||
| Sustainable management of the supply chain | * | 11, 34, 119-124 | |||
| Employment, development of human resources and welfare | * | 10, 34, 123, 126-134, 136-138, 143-144 | |||
| Industrial relations | * | 10, 34, 138-139 | |||
| Occupational health and safety | * | 10, 34, 123, 139-143 | |||
| Diversity and inclusion | * | 10, 34, 134-135 | |||
| Human rights | * | 10, 52-53, 102-122, 130-131 | |||
| Development of local communities | * | 10, 33, 108-114, 115-117 | |||
| Environmental education | * | 10, 34, 114-115 | |||
| Internal and external communication | * | 10, 33, 96-98, 119, 133-134 | |||
| Service levels, customer focus and changes in customer expectations | * | 10, 33, 94-108, 115-117 | |||
| Efficient and reliable services | * | 10, 32, 60-61, 79-80, 81, 83-89, 101-108 | |||
| Management of emergencies | * | 10, 117 | |||
| Dialogue with Public Authorities | * | 11, 33, 117-119 | |||
| Ethics, fight against corruption and legal compliance | * | 11, 51-52, 55, 64, 65, 92, 100, 124, 139 | |||
Specific standards - Economic area | |||||
| 201- Economic performance (2016 standard) | |||||
| 201-1 | Direct economic value generated and distributed | 7 - 8 | 8,9 | 60-64 | |
| 201-2 | Financial implications and other risks and opportunities due to climate change | 7 - 8 | 13 | 45, 61 | |
| 201-3 | Defined benefit plan obligations and other retirement plans | 7 - 8 | 128, Consolidated Financial Statements | ||
| 201-4 | Financial assistance received from Government | 7 - 8 | 63 | ||
| 202 - Market presence (2016 standard) | |||||
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | 6 | 1,5,8 | 128 | |
| 202-2 | Proportion of senior management hired from the local community | 6 | 8 | 61, 127 | |
| 203 - Indirect Economic Impacts (2016 standard) | |||||
| 203-1 | Infrastructure investements and services supported | 5,9,11 | 60, 80, 114 | ||
| 203-2 | Significant indirect economic impacts | 1,3,8, | 61, 68-70 | ||
| 204 - Procurement practices (2016 standard) | |||||
| 204-1 | Proportion of spending on local suppliers | 8 | 123-124 | ||
| 205 - Anti-corruption (2016 standard) | |||||
| 205-1 | Operations assessed for risks related to corruption | * | 10 - 10 | 16 | 51-52 |
| 205-2 | Communication and training about anti-corruption policies and procedures | * | 10 - 10 | 16 | 50-52 |
| 205-3 | Confirmed incidents of corruption and actions taken | * | 10 - 10 | 16 | 52 |
| 206 - Anticompetitive behavior (2016 standard) | |||||
| 206-1 | Legal actions for anticompetitive behavior, anti-trust, and monopoly practices | 16 | 100 | ||
| 207 - Taxes ( 2019 standard) | |||||
| 207 -1 | Approach to tax | 10,17 | 62-64 | ||
| 207-2 | Tax governance, control and risck management | 10,17 | 62-64 | ||
| 207-3 | Stakeholder engagement and management of concerns related to tax | 10,17 | 62-64 | ||
| 207-4 | Country-by-country reporting | 10,17 | 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 | Materials used by weight or volume | * | 7 - 8 - 9 | 6,8,12 | 80, 105 |
| 301-2 | Recycled input materials used | * | 7 - 8 - 9 | 8,12 | Not applicable due to the characteristics of the materials used |
| 301-3 | Reclaimed products and their packaging materials | * | 7 - 8 - 9 | 8,12 | Not applicable in relation to Group activities |
| 302 - Energy (2016 standard) | |||||
| 302-1 | Energy consumption within the organization | * | 7 - 8 - 9 | 7,8,12,13 | 74, 82 |
| 302-2 | Energy consumption outside of the organization | * | 7 - 8 - 9 | 7,8,12,13 | 82-83 |
| 302-3 | Energy intensity | * | 7 - 8 - 9 | 7,8,12,13 | Ratio between direct energy consumption and energy produced (TOE / MWh): 0.135 |
| 302-4 | Reduction of energy consumption | * | 7 - 8 - 9 | 7,8,12,13 | 32, 79-80, 87-89 |
| 302-5 | Reductions in energy requirements of products and services | * | 7 - 8 - 9 | 7,8,12,13 | 88-89 |
| 303 - Water and effluents (2018 standard) | |||||
| 303-1 | Interactions with water as a shared resource | 7 - 8 - 9 | 6,12 | 75,83 | |
| 303-2 | Management of water discharge related impacts | * | 7 - 8 - 9 | 6 | 75, 83-84 |
| 303-3 | Water withdrawal | * | 7 - 8 - 9 | 6 | 75, 83 According to the World Resources Institute's "Aqueduct Water Risk Atlas" analysis, withdrawals, discharges and consumption did not take place in water-stressed areas |
| 303-4 | Water discharge | * | 7 - 8 - 9 | 6 | 75, 83-84 According to the World Resources Institute's "Aqueduct Water Risk Atlas" analysis, withdrawals, discharges and consumption did not take place in water-stressed areas
|
| 303-5 | Water consumption | * | 7 - 8 - 9 | 6 | 75 According to the World Resources Institute's "Aqueduct Water Risk Atlas" analysis, withdrawals, discharges and consumption did not take place in water-stressed areas |
| 304 - Biodiversity (2016 standard) | |||||
| 304-1 | Operational sites owned, leased, managed in, or adjiacent to, protected areas and areas of high biodiversity value outside protected areas | * | 7 - 8 | 6,14,15 | 90-92 |
| 304-2 | Significant impacts of activities, products, and services on biodiversity | * | 7 - 8 | 6,14,15 | 90-92 |
| 304-3 | Habitats protected or restored | * | 7 - 8 | 6,14,15 | 90-92 |
| 304-4 | IUCN Red List species and national conservation lists species with habitats in the areas affected by operations | * | 7 - 8 | 6,14,15 | 91-92 |
| 305 - Emissions (2016 standard) | |||||
| 305-1 | Direct GHG emissions (Scope 1) | * | 7 - 8 - 9 | 3,12,13,14,15 | 77, 82 |
| 305-2 | Energy direct GHG emissions (Scope 2) | * | 7 - 8 - 9 | 3,12,13,14,15 | 77-78 |
| 305-3 | Other indirect GHG emissions (Scope 3) | * | 7 - 8 - 9 | 3,12,13,14,15 | 77-78 |
| 305-4 | GHG emissions intensity | * | 7 - 8 - 9 | 13,14,15 | Ratio of Scope 1 + Scope 2 emissions to energy produced (tCO2/MWh): 0.37 |
| 305-5 | Reduction of GHG emissions | * | 7 - 8 - 9 | 13,14,15 | 80-82 |
| 305-6 | Emissions of ozone-depleting substances (ODS) | * | 7 - 8 - 9 | 3,12 | 79 |
| 305-7 | Nitrogen oxides (NOX), sulphur oxides (SOX) and other significant air emissions | * | 7 - 8 - 9 | 3,12,14,15 | 79, 82 |
| 306 - Waste (2020 standard) | |||||
| 306-1 | Waste generation and significant waste-related impacts | * | 7 - 8 | 3,6,11,12 | 76, 84-86 |
| 306-2 | Management of significant waste-related impacts | * | 7 - 8 | 3,6,11,12 | 76 |
| 306-3 | Waste generated | * | 7 - 8 | 3,11,12 | 76 |
| 306-4 | Waste diverted from disposal | * | 7 - 8 | 3,11,12 | 76, 84, 86 |
| 306-5 | Waste diverted from disposal | * | 7 - 8 | 3,11,12 | 7, 86 |
| 307 - Environmental compliance (2016 standard) | |||||
| 307-1 | Non-compliance with environmental laws and regulations | * | 7 - 8 | 16 | 92 |
| 308 - Supplier Environmental Assessment (2016 standard) | |||||
| 308-1 | New suppliers that were screened using environmental criteria | * | 8 | 121-122 | |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | * | 8 | 120, 121-122 | |
| Specific standard - Social area | |||||
| 401 - Employment (2016 standard) | |||||
| 401-1 | New employee hires and employee turnover | * | 6 | 5,8,10 | 128, 144 |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | * | 6 | 3,5,8 | 129-130 |
| 401-3 | Parental leave | * | 6 | 5,8 | 135 |
| 402 - Labor/Management relations (2016 standard) | |||||
| 402-1 | Minimum notice periods regarding operational changes | * | 3 | 8 | 139 |
| 403 - Occupational health and safety (2018 Standard) | |||||
| 403-1 | Occupational health and safety management system | 3 | 8 | 123, 129-142 | |
| 403-2 | Hazard identification, risk assessment, and incident investigation | 3 | 8 | 123, 129, 140-141 | |
| 403-3 | Occupational health services | 3 | 8 | 123,141 | |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | * | 3 | 8,16 | 123, 140 |
| 403-5 | Worker training on occupational health and safety | 3 | 8 | 123, 142 | |
| 403-6 | Promotion of worker health | 3 | 3 | 123, 137, 138 | |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | 3 | 8 | Not applicable in relation to Group activities | |
| 403-8 | Workers covered by an occupational health and safety management system | 3 | 8 | 123, 140 | |
| 403-9 | Work-related injuries | * | 3 | 3,8,16 | 123, 140-141, 142, 144 |
| 403-10 | Work-related ill health | * | 3 | 3,8,16 | 123, 141 Data pertaining to Group employees |
| 404 - Training and Education (2016 standard) | |||||
| 404-1 | Average hours of training per year per employee | * | 6 | 4,5,8,10 | 132-133 |
| 404-2 | Upgrading employee skills and transition assistance programmes | * | 6 | 8 | 126, 130-133 |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | * | 6 | 5,8,10 | 129-131 |
| 405 - Diversity and equal opportunity (2016 standard) | |||||
| 405-1 | Diversity of governance bodies and employees | * | 6 | 5,8 | 39, 128, 135, 143-144 |
| 405-2 | Ratio of basic salary and remuneration of women to men | 6 | 5,8,10 | 135, 144 Data on remuneration is not available as it was partly paid in the following financial year | |
| 406 - Non-discrimination (2016 standard) | |||||
| 406-1 | Incidents of discrimination and corrective actions taken | * | 6 | 5,8 | 10, 52, 100, 120, 134-135 |
| 407 - Freedom of association and collective bargaining (2016 standard) | |||||
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | * | 1 - 3 | 8 | 122 |
| 408 - Child labor (2016 standard) | |||||
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | * | 1 - 5 | 8,16 | 52-53, 120 |
| 409 - Forced or compulsory labor (2016 standard) | |||||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | * | 1 - 4 | 8 | 52-53, 120 |
| 410 - Security practices (2016 standard) | |||||
| 410-1 | Security personnel trained in human rights policies or procedures | * | 1 - 2 - 3 - 4 - 5 - 6 | 16 | Not applicable in relation to Group activities |
| 411 - Right of indigenous people (2016 standard) | |||||
| 411-1 | Incidents of violations involving rights of indigenous peoples | * | 1 | 2 | Not applicable given the location of the Group's activities |
| 412 - Human rights assessment | |||||
| 412-1 | Operations that have been subject to human rights reviews or impact assessments | * | 1 - 2 - 4 - 5 - 6 | 52-53 | |
| 412-2 | Employee training on human rights policies or procedures | * | 1 - 2 - 4 - 5 - 6 | 52-53 | |
| 412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | * | 1 - 2 - 4 - 5 - 6 | 52-53, 120, 122, 129 | |
| 413 - Local communities (2016 standard) | |||||
| 413-1 | Operations with local community engagement, impact assessments and development programs | * | 1 | 56-58, 108-116 | |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | * | 1 | 1,2 | 115-116 |
| 414 - Supplier social assessmen (2016 standard) | |||||
| 414-1 | New suppliers that were screened using social criteria | * | 1 - 2 - 6 | 5,8,16 | 124 |
| 414-2 | Negative social impacts in the supplychain and actions taken | * | 1 - 2 - 6 | 5,8,16 | 120-122 |
| 415 - Public policy (2016 standard) | |||||
| 415-1 | Political contributions | * | 16 | 119 | |
| 416 - Customer health and safety (2016 standard) | |||||
| 416-1 | Assessment of health and safety impacts of product and service categories | * | 95-96, 115-117 | ||
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | * | 16 | 100, 115-116 | |
| 417 - Marketing and labelling (2016 standard) | |||||
| 417-1 | Requirements for product and service information and labeling | * | 12 | Not applicable in relation to Group activities | |
| 417-2 | Incidents of non-compliance concerning product and services information and labelling | * | 16 | 100 | |
| 417-3 | Incidents of non-compliance concerning marketing communications | * | 16 | 100 | |
| 418 - Customer privacy (2016 standard) | |||||
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | * | 16 | 100 | |
| 419 Socio-economic compliance (2016 standard) | |||||
| 419-1 | Non-compliance with laws and regulations in the social and economic area | * | 10 - 10 | 16 | 64-65, 116, 124, 139 |
| ELECTRIC UTILITIES SUPPLEMENT | |||||
| EU-1 | Installed capacity | * | 20 | ||
| EU-2 | Net energy output | * | 20, 87-89 | ||
| EU-3 | Number of customers | 20-21, 101 | |||
| EU-4 | Length of transmission and distribution networks | 20, 21, 102 | |||
| EU-5 | Compliance with Kyoto Protocol | * | Level of respect: 4.2% | ||
| EU-10 | Planned capacity | 60 | |||
| EU-11 | Average output of heat production plants | * | Cogeneration, boilers and thermoelectric plants: 64.2% Waste-to-energy plants: 73.2% | ||
| EU-12 | Transmission and distribution losses as a percentage of total energy | * | 102 | ||
| EU-13 | Habitats restored (offsettings) | * | 91 | ||
| EU-15 | Percentage of employees eligible to retire in the next 5 and 10 years | 128 | |||
| EU-17 | Hours worked by contractor and subcontractor employees | 122 | |||
| EU-18 | Health and safety training programmes carried out for contractor and subcontractor employees | * | 123 | ||
| EU-22 | Number of people physically or economically displaced and compensation | * | 116 | ||
| EU-25 | Number of injuries and fatalities to the public involving Company assets | * | 116 | ||
| EU-26 | Percentage of population not served in the electricity distribution area | The Group serves the entire population of the local areas in which it manages the service | |||
| EU-27 | Number of residential disconnections for non-payment, broken down by duration of disconnection and by regulatory regime | 102 | |||
| EU-28 | Power outages: average number of interruptions per LV customer (N1) | 102 | |||
| EU-29 | Power outages: cumulative downtime (D1) | 102 | |||
| EU-30 | Average plant availability factor | * | Cogeneration plants: 54.6% Waste-to-energy plants: 90.5% | ||