Compliance with the GRI Standard and Legislative Decree 254/2016

Organizational profile

102-1

Name of the organization

Core

Cover

102-2

Activities, brands, products, and services

Core

19-25

Location of headquarters

Location of operations

Ownership and legal form

Markets served

16, 19-25, 54, 67-69, 84, 88, 94, Annual Report at 31 December 2017

Information on employees and other workers

Supply chain

Strategy

102-14

Statement from senior decision-maker

Core

6-7

102-15

Key impacts, risks, and opportunities

Comprehensive

45-51, 58-63

Ethics and integrity

102-16

Values, principles, standards, and norms of behavior

Core

36, 39, 78, 85, 87-89

102-17

Mechanisms for advice and concerns about ethics

Comprehensive

38-39

Governance

102-18

Governance structure

Core

26-32

102-19

Delegating authority

Comprehensive

26

102-20

Executive-level responsibility for economic, environmental, and social topics

Comprehensive

26

102-24

Nominating and selecting the highest governance body

Comprehensive

26

102-34

Nature and total number of critical concerns

Comprehensive

27, 38-39

102-35

Remuneration policies

Comprehensive

29-30

102-36

Process for determining remuneration

Comprehensive

28-30

102-37

Stakeholders’ involvement in remuneration

Comprehensive

29-30

102-38

Annual total compensation ratio

Comprehensive

96

102-39

Percentage increase in annual total compensation ratio

Comprehensive

96

Stakeholder engagement

102-40

List of stakeholder groups

42-44

102-41

Collective bargaining agreements

96, 110

102-42

Identifying and selecting stakeholders

42

102-43

Approach to stakeholder engagement

42-44, 126-127

Reporting practice

102-45

Entities included in the consolidated financial statements

8-9, Annual Report at 31 December 2017

102-46

Defining report content and topic Boundaries

9

102-47

List of material topics

9

102-48

Restatements of information

9, 60, 61, 62, 64, 66, 67, 72, 84, 85, 86, 88

102-49

Changes in reporting

9

102-50

Reporting period

8

102-52

Reporting cycle

8

Management Approach

103-1

Explanation of the material topic and its Boundary

10-13 (see the topics shown in italics)

103-2

The management approach and its components

(see the topics shown in italics)

103-3

Evaluation of the management approach

(see the topics shown in italics)

Economic development and value for local areas

10, 50, 54-56, 64, 133

Competitiveness

10, 34-35, 50, 81-82

Impacts on local areas (suppliers)

13, 111-112

11, 45, 61-62, 64-66

Development of human resources

12, 48, 96-97, 101-102

Corporate welfare and diversity

ECONOMIC PERFORMANCE 

201-1

Direct economic value generated and distributed

54-56

Market Presence

202-1

Ratios of standard entry level wage by gender compared to local minimum wage

96

Indirect Economic Impacts

203-1

Infrastructure investments and services supported

54, 64, 119-121

Procurement Practices

204-1

Proportion of spending on local suppliers

111-112

Anti-corruption

205-1

128-129

Anti-competitive Behavior

206-1

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

84

ENVIRONMENTAL PERFORMANCE 

Materials

301-1

63

Reclaimed products and their packaging materials

Energy

302-3

Ratio between direct energy consumption and energy produced (Toe / MWh): 0.137

Reductions in energy requirements of products and services

Water

Water sources significantly affected by withdrawal of water

303-3

59, 127

The reused water amounts to 5,458,658 cubic meters, equal to 1% of the total

Biodiversity

Significant impacts of activities, products, and services on biodiversity

304-3

74-75

IUCN Red List species and national conservation list species with habitats in areas affected by operations

Emissions

Direct (Scope 1) GHG emissions

Other indirect (Scope 3) GHG emissions

GHG emissions intensity

Emissions of ozone-depleting substances (ODS)

NOX, SOX, and other significant air emissions

Effluents and Waste

Environmental Compliance 

Non-compliance with environmental laws and regulations

Supplier Environmental Assessment

 SOCIAL PERFORMANCE 

Employment

401-1

95, 105

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

Comprehensive

96

Labor/Management Relations

402-1

Minimum notice periods regarding operational changes

98

Occupational Health and Safety

403-1

Workers representation in formal joint management–worker health and safety committees

103

Health and safety topics covered in formal agreements with trade unions

Training and Education

404-1

Average hours of training per year per employee

102

Diversity and Equal Opportunity

405-1

Diversity of governance bodies and employees

26, 28, 32, 95, 98-99, 105

99, 106

Remuneration data not available as partially paid in the following year

Non-discrimination

406-1

Incidents of discrimination and corrective actions taken

84, 98

Freedom of Association and Collective Bergaining

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

110

Child Labor

408-1

Operations and suppliers at significant risk for incidents of child labor

108

Forced or compulsory labor

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

84, 98

Security Practices

410-1

Security personnel trained in human rights policies or procedures

Not applicable considering Iren Group activities

Right of indigenous people

411-1

Incidents of violations involving rights of indigenous peoples

Not applicable considering the location of the Group's activities

Human rights assessment

412-1

Operations that have been subject to human rights reviews or impact assessments

40, 41

Local Communities

413-1

Operations with local community engagement, impact assessments, and development programs

42, 44, 121-122

Supplier Social Assessment

414-1

New suppliers that were screened using social criteria

109, 112

414-2

Negative social impacts in the supply chain and actions taken

Comprehensive

109

Public Policy

415-1

Political contributions

128

Customer Health and Safety

416-1

Assessment of the health and safety impacts of product and service categories

78-79, 121-123

Marketing and Labeling

417-1

Requirements for product and service information and labeling

Not applicable considering Iren Group activities

Customer Privacy

418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

84

Socio-economic Compliance 

419-1

Non-compliance with laws and regulations in the social and economic area

98, 112, 123, 133, 134

ELECTRIC UTILITIES SECTOR DISCLOSURE

EU-1

19

Cogeneration  plants,  thermal  plants  and thermoelectric plants: 67.44%

Waste-to-energy plants: 72.04%

Transmission and distribution losses as a percentage of total energy

Cogeneration plants: 53.82%

Waste-to-energy plants: 91.09%