Compliance with the GRI Standard and Legislative Decree 254/2016

Indicator

ApplicatION

Law 254/16

Page/Notes

Organizational profile

     

102-1

Name of the organization

Core

 *

Cover

102-2

Activities, brands, products, and services

Core

*

19-25

102-3

Location of headquarters

Core * Back cover
102-4

Location of operations

Core * 18
102-5

Ownership and legal form

Core * 16,132
102-6

Markets served

Core * 18-25, 84-92
102-7 Scale of the organization Core *

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

102-8

Information on employees and other workers

Core * 16, 23, 94-106
102-9

Supply chain

Core * 108-110
102-10 Significant changes to the organization and its supply chain Core * 9, 16, 108
102-11 Precautionary Principle or approach Core * 37-38
102-12 External initiatives Core * 26, 41, 78
102-13 Membership of associations Core * 127-128

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

102-21 Consulting stakeholders on economic, environmental, and social topics Comprehensive * 27, 42-44
102-22 Composition of the highest governance body and its committees Comprehensive * 26-32
102-23 Chair of the highest governance body Comprehensive   26, 28

102-24

Nominating and selecting the highest governance body

Comprehensive

*

26

102-25 Conflicts of interest Comprehensive   27, 31
102-26 Role of highest governance body in setting purpose, values, and strategy Comprehensive * 34, 36
102-27 Collective knowledge of highest governance body Comprehensive   27
102-28 Evaluating the highest governance body’s performance Comprehensive * 26
102-29 Identifying and managing economic, environmental, and social impacts Comprehensive * 26-27, 31, 32, 36, 42-44
102-30 Effectiveness of risk management processes Comprehensive * 30-31, 36-38
102-31 Review of economic, environmental, and social topics Comprehensive * 26, 30-31, 36-38
102-32 Highest governance body’s role in sustainability reporting Comprehensive * 9, 36
102-33 Communicating critical concerns Comprehensive   27, 37-38
 

Indicator

Application

law 254/16

Page/Notes

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

Core  

42-44

102-41

Collective bargaining agreements

Core *

96, 110

102-42

Identifying and selecting stakeholders

Core  

42

102-43

Approach to stakeholder engagement

Core *

42-44, 126-127

102-44 Key topics and concerns raised Core   10-14, 43-44

Reporting practice

     

102-45

Entities included in the consolidated financial statements

Core *

8-9, Annual Report at 31 December 2017

102-46

Defining report content and topic Boundaries

Core *

9

102-47

List of material topics

Core *

9

102-48

Restatements of information

Core *

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

102-49

Changes in reporting

Core  

9

102-50

Reporting period

Core *

8

102-51 Date of most recent report Core   8

102-52

Reporting cycle

Core *

8

102-53 Contact point for questions regarding the report Core   153
102-54 Claims of reporting in accordance with the GRI Standards Core * 8
102-55 GRI content index Core * 141
102-56 External assurance Core * 8, 146-148
 

Management Approach

     

103-1

Explanation of the material topic and its Boundary

Core *

10-13 (see the topics shown in italics)

103-2

The management approach and its components

Core *

(see the topics shown in italics)

103-3

Evaluation of the management approach

Core *

(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

  Innovation and smart city   * 10-11, 49, 137-140
  Energy efficiency, renewable sources and district heating   * 11, 45-46, 58, 70, 89, 92
  Sustainable use of water resources   * 11, 45-46, 59-60, 67 
  Biodiversity   * 11, 73-75
  Emissions   *

11, 45, 61-62, 64-66

  Circular economy: management, collection and reuse of waste   * 11, 45, 60-61, 68-69
  Responsible management of business segments   * 11, 47, 62-63, 65, 70, 92
  Sustainable management of the supply chain   * 13, 49, 107-112
  Employment   * 11, 48, 94-96, 110
  Industrial relations   * 11, 97-98
  Occupational health and safety   * 11, 48, 103-104

 

Indicator

Application

law 254/16

Page/Notes

 

Development of human resources

 

 *

12, 48, 96-97, 101-102

 

Corporate welfare and diversity

 

* 12, 48, 98-101
  Human rights   * 12, 40-41, 97, 108
  Development of local communities   * 12, 50, 114-122
  Environmental education   * 12, 51, 136-137
  Internal and external communication   * 13, 79-81, 101, 123, 128
  Service levels offered and customer focus   * 12, 49, 78-92, 121-123
  Efficient and reliable services   * 11, 64-65, 67-72, 84-92
  Marketing policies   * 12, 49, 78, 81-82
  Construction site management   * 12, 122-123
  Emergency management   * 12, 123-124
  Dialogue with Public Authorities   * 12, 126-129
  Fight against corruption   * 12, 38-39, 128-129
  Compliance with laws and regulations     13, 38-39, 76, 84, 126, 128-129

ECONOMIC PERFORMANCE 

     

201-1

Direct economic value generated and distributed

Comprehensive  

54-56

201-2 Financial implications and other risks and opportunities due to climate change Comprehensive   55
201-3 Defined benefit plan obligations and other retirement plans Comprehensive   95, Annual Report at 31 December 2017
201-4 Financial assistance received from government Comprehensive   56

Market Presence

     

202-1

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

Comprehensive  

96

202-2 Proportion of senior management hired from the local community Comprehensive   55, 94

Indirect Economic Impacts

     

203-1

Infrastructure investments and services supported

Comprehensive  

54, 64, 119-121

203-2 Significant indirect economic impacts Comprehensive   55, 136-137

Procurement Practices

     

204-1

Proportion of spending on local suppliers

Comprehensive  

111-112

Anti-corruption

     

205-1

Operations assessed for risks related to corruption Comprehensive *

128-129

205-2 Communication and training about anti-corruption policies and procedures Comprehensive * 129
205-3 Confirmed incidents of corruption and actions taken Comprehensive * 129

Anti-competitive Behavior

     

206-1

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

Comprehensive  

84

ENVIRONMENTAL PERFORMANCE 

   

Materials

     

301-1

Materials used by weight or volume Comprehensive *

63

301-2 Recycled input materials used Comprehensive * Not applicable due to the characteristics
of the materials used
301-3

Reclaimed products and their packaging materials

Comprehensive * Not applicable considering Iren Group activities 

Energy

     
302-1 Energy consumption within the organization Comprehensive * 58
302-2 Energy consumption outside of the organization Comprehensive * 58, 66

302-3

Energy intensity Comprehensive *

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

302-4 Reduction of energy consumption Comprehensive * 56, 65-66, 71-73
302-5

Reductions in energy requirements of products and services

Comprehensive * 72-73

Water

     
303-1 Water withdrawal by source Comprehensive * 59
303-2

Water sources significantly affected by withdrawal of water

Comprehensive * 59, 74-75

303-3

Water recycled and reused Comprehensive *

59, 127

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

Biodiversity

     
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Comprehensive * 74-75
304-2

Significant impacts of activities, products, and services on biodiversity

Comprehensive * 73-74

304-3

Habitats protected or restored Comprehensive *

74-75

304-4

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

Comprehensive * 75

Emissions

     
305-1

Direct (Scope 1) GHG emissions

Comprehensive * 61, 66
305-2 Energy indirect (Scope 2) GHG emissions Comprehensive * 61
305-3

Other indirect (Scope 3) GHG emissions

Comprehensive * 61
305-4

GHG emissions intensity

Comprehensive * Ratio between emissions Scope 1 + Scope 2 and energy produced (tCO2 / MWh): 0.37
305-5 Reduction of GHG emissions Comprehensive * 64-65, 70-73
305-6

Emissions of ozone-depleting substances (ODS)

Comprehensive * 62
305-7

NOX, SOX, and other significant air emissions

Comprehensive * 62

Effluents and Waste

     
306-1 Water discharge by quality and destination Comprehensive * 60, 67
306-2 Waste by type and disposal method Comprehensive * 60-61
306-3 Significant spills Comprehensive * 62
306-4 Transport of hazardous waste Comprehensive * Not applicable because Iren doesn’t transport, import or export waste shipped internationally
306-5 Water bodies affected by water discharges and/or runoff Comprehensive * 67, 74

Environmental Compliance 

     
307-1

Non-compliance with environmental laws and regulations

Comprehensive * 76

Supplier Environmental Assessment

     
308-1 New suppliers that were screened using environmental criteria Comprehensive * 109-110
308-2 Negative environmental impacts in the supply chain and actions taken Comprehensive * 109-110

 SOCIAL PERFORMANCE 

   

Employment

     

401-1

New employee hires and employee turnover Comprehensive *

95, 105

Indicator

Application

law 254/16

Page/Notes

401-2

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

Comprehensive

 *

96

401-3 Parental leave Comprehensive * 99

Labor/Management Relations

     

402-1

Minimum notice periods regarding operational changes

Comprehensive *

98

Occupational Health and Safety

     

403-1

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

Comprehensive *

103

403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities Comprehensive * 95-96, 103-104, 106, 111
403-3 Workers with high incidence or high risk of diseases related to their occupation Comprehensive * 103
403-4

Health and safety topics covered in formal agreements with trade unions

Comprehensive * 103

Training and Education

     

404-1

Average hours of training per year per employee

Comprehensive *

102

404-2 Programs for upgrading employee skills and transition assistance programs Comprehensive * 94, 96-97, 99, 101-103
404-3 Percentage of employees receiving regular performance and career development reviews Comprehensive * 96

Diversity and Equal Opportunity

     

405-1

Diversity of governance bodies and employees

Comprehensive *

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

405-2 Ratio of basic salary and remuneration of women to men Comprehensive *

99, 106

Remuneration data not available as partially paid in the following year

Non-discrimination

     

406-1

Incidents of discrimination and corrective actions taken

Comprehensive *

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

Comprehensive *

110

Child Labor

     

408-1

Operations and suppliers at significant risk for incidents of child labor

Comprehensive *

108

Forced or compulsory labor

     

409-1

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

Comprehensive *

84, 98

Security Practices

     

410-1

Security personnel trained in human rights policies or procedures

Comprehensive *

Not applicable considering Iren Group activities

Right of indigenous people

     

411-1

Incidents of violations involving rights of indigenous peoples

Comprehensive *

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

Comprehensive *

40, 41

412-2 Employee training on human rights policies or procedures Comprehensive * 39
412-3 Significant investment agreements and contracts that include uman rights clauses or that underwent human rights screening Comprehensive * 108, 110

Local Communities

     

413-1

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

Comprehensive *

42, 44, 121-122

413-2 Operations with significant actual and potential negative impacts on local communities Comprehensive * 121-123

Supplier Social Assessment

     

414-1

New suppliers that were screened using social criteria

Comprehensive *

109, 112

Indicator

Application

law 254/16

Page/Notes

414-2

Negative social impacts in the supply chain and actions taken

Comprehensive

 *

109

Public Policy

     

415-1

Political contributions

Comprehensive *

128

Customer Health and Safety

     

416-1

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

Comprehensive *

78-79, 121-123

416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Comprehensive * 84, 123

Marketing and Labeling

     

417-1

Requirements for product and service information and labeling

Comprehensive *

Not applicable considering Iren Group activities

417-2 Incidents of non-compliance concerning product and service information and labeling Comprehensive * 84
417-3 Incidents of non-compliance concerning marketing communications Comprehensive * 84

Customer Privacy

     

418-1

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

Comprehensive *

84

Socio-economic Compliance 

     

419-1

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

Comprehensive *

98, 112, 123, 133, 134

         

ELECTRIC UTILITIES SECTOR DISCLOSURE

   

EU-1

Installed capacity Core *

19

EU-2 Net energy output Core * 19, 70-71
EU-3 Number of customers Core   19-20, 84
EU-4 Length of transmission and distribution networks Core   19, 86
EU-5 Respect of Kyoto Protocol Core * Level of respect: 7.75%
EU-10 Planned capacity Comprehensive   54
EU-11 Average generation efficiency of thermal plants Comprehensive *

Cogeneration  plants,  thermal  plants  and thermoelectric plants: 67.44%

Waste-to-energy plants: 72.04%

EU-12

Transmission and distribution losses as a percentage of total energy

Comprehensive * 86
EU-13 Biodiversity  of  offset  habitats  compared  to  the biodiversity  of  the affected areas Comprehensive * 74
EU-15 Percentage of employees eligible to retire in the next 5 and 10 years Comprehensive   95
EU-17 Days worked by contractor and subcontractor employees Comprehensive   110
EU-18 Contractor  and  subcontractor  employees  that  have undergone relevant health and safety training Comprehensive * 111
EU-22 Number   of   people   physically   or   economically   displaced   and compensation Comprehensive * 122
EU-25 Number  of  injuries  and  fatalities  to  the  public  involving  company assets Comprehensive * 123
EU-26 Percentage   of   population   unserved   in   licensed distribution   or service areas Comprehensive   The Group serves the entire population of the territories in   which it manages   the electricity distribution service
EU-27 Number of residential disconnections for non-payment, broken down by duration of disconnection and by regulatory regime Comprehensive   86
EU-28 Power outage frequency Comprehensive   85
EU-29 Average power outage duration Comprehensive   85
EU-30 Average plant availability factor Comprehensive  

Cogeneration plants: 53.82%

Waste-to-energy plants: 91.09%