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 -  

(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   8  13 45, 61
201-3 Defined benefit plan obligations and other retirement plans   8    128, Consolidated Financial Statements 
201-4 Financial assistance received from Government   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   3 123, 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 - 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 - 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 * 2 - 4 - 5 - 6   52-53
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening * 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%