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, 6

102-2

Activities, brands, products, and services

Core

*

18-24

102-3

Location of headquarters

Core * Back cover
102-4

Countries of operations

Core * 17
102-5

Ownership structure and legal form

Core * 14, 136
102-6

Markets served

Core * 17-24, 88-95
102-7 Scale of the reporting organization Core *

Consolidated Financial Statements, 13, 18-24, 58, 70 -73, 88, 92, 98-99

102-8

Information about employees and other workers

Core * 13, 21-24, 97-112
102-9

Supply chain

Core * 114-117
102-10 Changes to the organisation and supply chain Core * 7, 14-16, 116
102-11 Precautionary principle (risk management) Core * 37-41
102-12 External initiatives (economic, social and environmental charters, codes and principles) Core * 25, 45, 82
102-13 Memberships in trade associations  Core * 131-132

Strategy

     

102-14

Letter to the stakeholders

Core

*

4-5

102-15

Description of key impacts, risks and opportunities

Comprehensive

*

38-40, 49-54, 62-67

 

Ethics and integrity

     

102-16

Values, principles, standards and rules of conduct

Core

 

34, 42, 82, 89-90, 91-92

102-17

Mechanisms for providing support on ethical conduct

Comprehensive

 

41-42

Governance

     

102-18

Governance system

Core

*

25-31

102-19

Delegation process for economic, environmental and social issues

Comprehensive

 

25

102-20

Management responsibility in economic, environmental and social matters

Comprehensive

 

25

102-21 Stakeholder consultation on economic, environmental and social topics Comprehensive * 45-48
102-22 Composition of the highest governance body and its committees Comprehensive * 25-31
102-23 Chair of the highest governance body Comprehensive   25, 27

102-24

Nomination and selection for the highest governance body and its committees

Comprehensive

*

25-26

102-25 Processes in place for the highest governance body to ensure conflicts of interest are avoided Comprehensive   26, 30
102-26 Role of the highest governance body in the defining values, mission, strategies and objectives Comprehensive * 34, 36
102-27 Increasing the awareness of the highest governance body on economic, environmental and social issues Comprehensive   26
102-28 Assessment of the performance of the highest governance body Comprehensive * 25
102-29 Identification and management of economic, environmental and social impacts Comprehensive * 25-26, 29-31, 36-37, 45-48
102-30 Effectiveness of risk management processes Comprehensive * 29-30, 36-41
102-31 Review, by the highest governance body, of economic, environmental and social topics and their impacts, risks and opportunities Comprehensive * 25, 29-30, 36-41
102-32 Role of the highest governance body in Sustainability reporting Comprehensive * 7, 36
102-33 Process to communicate critical concerns to the highest governance body Comprehensive   26, 37-41
 

Indicator

Application

law 254/16

Page/Notes

102-34

Critical issues communicated to the highest governance body and the mechanisms used to resolve them

Comprehensive

*

40-41

102-35

Remuneration policies

Comprehensive

 

28-29

102-36

Process for determining remuneration

Comprehensive

 

27-29

102-37

Stakeholder engagement regarding remuneration policies

Comprehensive

 

28-29

102-38

The ratio between the annual remuneration paid to the highest paid employee and the average annual remuneration of all other employees

Comprehensive

 

100

102-39

Ratio between the increase of the highest remuneration and the increase in average remuneration of all other employees

Comprehensive

 

100

Stakeholder engagement

     

102-40

Stakeholder groups engaged by the organization

Core  

45-48

102-41

Employees covered by collective bargaining agreements

Core *

100, 116-117

102-42

Stakeholder identification and selection

Core  

45-46

102-43

Approach to stakeholder engagement

Core *

45-48, 130-131

102-44 Key topics and critical issues that arise from stakeholder engagement  Core   8-12, 47-48

Reporting practice

     

102-45

Companies included in the Consolidated Financial Statements and those not covered by the Sustainability Report

Core *

6-7

102-46

Process for defining report content and aspect boundaries

Core *

6-8

102-47

List of material topics

Core *

7-8

102-48

Any restatement with respect to the previous report

Core *

7, 63, 64, 65, 68, 71, 111

102-49

Significant changes in material topics and their scope compared to the previous Sustainability Report

Core  

7

102-50

Reporting period

Core *

6

102-51 Date of most recent previous report Core   6

102-52

Reporting cycle

Core *

6

102-53 Contacts and addresses for information about the Sustainability Report Core   159
102-54 “In accordance” reporting option chosen Core * 6
102-55 GRI Content index Core * 147
102-56 Policy and current practice with regard to seeking external assurance Core * 6, 147
 

Management Approach

     

103-1

Explanation of the material topic and its Boundary

Core *

8-12

103-2

Management approach and its components

Core *

(see the topics shown in italics)

103-3

Assessment of the management approach

Core *

(see the topics shown in italics)

 

Value and economic development for local areas

   

11, 54, 57-60, 67, 137

 

Competitiveness

   

11, 34-35, 54, 85-87

 

Impacts on local areas (suppliers)

   

12, 117-118

  Innovation and smart cities   * 9, 50, 143-146
  Energy efficiency, renewable sources and district heating   * 8, 49, 62, 73-76, 92-93, 95
  Sustainable use of water resources   * 9, 50, 63-64, 70-71
  Biodiversity   * 9, 77-78
  Emissions   *

9, 49, 64-66, 67-69

  Circular economy: management, separated waste collection and reuse of waste    * 9, 49, 64, 71-73
  Responsible management of business segments   * 11, 51, 66-67, 68-69, 73-74, 95-96
  Sustainable management of the supply chain   * 11, 52, 113-120
  Employment   * 10, 52, 98-100, 116-117
  Industrial relations   * 10, 52, 107-108
  Occupational health and safety   * 10, 52, 108-109, 117

 

Indicator

Application

law 254/16

Page/Notes

 

Development of human resources

 

 *

10, 52, 101-103, 117

 

Corporate welfare and diversity

 

* 10, 52, 103-107
  Human rights   * 10, 44, 101, 114-115
  Development of local communities   * 9, 54, 122-128
  Environmental education   * 9, 51, 142-143
  Internal and external communication   * 10, 83-85, 107, 128-129, 132
  Service levels, customer focus and changes in customer expectations   * 11, 53, 81-96, 127-128
  Efficient and reliable services   * 10, 50, 58-59, 67-69, 70-75, 88-95 
  Marketing policies   * 11, 53, 82-83, 85-87
  Management of construction sites   * 11, 128
  Management of emergencies   * 11, 129-130
  Dialogue with Public Authorities   * 9, 54, 130-132
  Fight against corruption   * 11, 41-42, 132-133
  Compliance with laws and regulations     12, 41-42, 79, 88, 130-131, 132-133

ECONOMIC PERFORMANCE 

     

201-1

Direct economic value generated and distributed

Comprehensive  

57-60

201-2 Economic and financial implications and other risks and opportunities connected to climate change Comprehensive   41, 59
201-3 Defined benefit plan obligations Comprehensive   99, Consolidated Financial Statements
201-4 Significant financial assistance received from government Comprehensive   60

Market Presence

     

202-1

Ratio between the standard base salaries by gender compared to the minimum local salary

Comprehensive  

100

202-2 Proportion of senior managers hired from the local community Comprehensive   59, 98

Indirect Economic Impacts

     

203-1

Investments in infrastructure and services of interest to the community

Comprehensive  

58, 67, 126-127

203-2 Main indirect economic impacts Comprehensive   59, 143-144

Procurement Practices

     

204-1

Proportion of spending on local suppliers

Comprehensive  

117-119

Fight against corruption

     

205-1

Operations assessed for risks related to corruption Comprehensive *

132-133

205-2 Communication and training on anti-corruption policies and procedures Comprehensive * 42, 133
205-3 Confirmed incidents of corruption and actions taken Comprehensive * 133

Anti-competitive Behavior

     

206-1

Total number of legal actions for anti-competitive behaviour, anti-trust, and monopoly practices and their outcomes

Comprehensive  

88

ENVIRONMENTAL PERFORMANCE 

   

Materials

     

301-1

Materials used  Comprehensive *

67 ,92

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 * 62
302-2 Energy consumption outside of the organization Comprehensive * 62, 70

302-3

Energy intensity Comprehensive *

Ratio between direct energy consumption and energy produced (Toe / MWh): 0.134

302-4 Energy saving Comprehensive * 49, 68-69, 74-76
302-5

Reductions in energy requirements of products and services

Comprehensive * 74-76

Water

     
303-1 Total water withdrawal by source Comprehensive * 63-64, 70
303-2

Sources significantly affected by withdrawal of water

Comprehensive * 63, 77

303-3

Recycled and reused water Comprehensive *

63, 131

Reused water comes to 6,024,068 m3, equal to 1.2% of the total

Biodiversity

     
304-1 Operational sites located in protected areas and areas of high biodiversity value Comprehensive * 77-78
304-2

Significant impacts of activities on biodiversity

Comprehensive * 77-78

304-3

Habitats protected or restored Comprehensive *

77-78

304-4

Species on the IUCN Red List and national conservation lists with habitats in the areas the Group operates

Comprehensive * 78

Emissions

     
305-1

Direct greenhouse gas (GHG) emissions (Scope 1)

Comprehensive * 64-66, 69
305-2 Direct greenhouse gas (GHG) emissions (Scope 2) Comprehensive * 64-65
305-3

Other indirect greenhouse gas (GHG) emissions (Scope 3)

Comprehensive * 64-65
305-4

GHG emissions intensity

Comprehensive * Ratio between Scope 1 and 2 emissions and energy produced (tCO2/MWh): 0.36
305-5 Reduction of GHG emissions Comprehensive * 67-68, 73-76
305-6

Emissions of ozone-depleting substances (ODS)

Comprehensive * 66, 73
305-7

NOX, SOX, and other significant air emissions

Comprehensive * 66, 68

Effluents and Waste

     
306-1 Water discharge by quality and destination Comprehensive * 64, 71
306-2 Waste by type and disposal method Comprehensive * 64
306-3 Significant spills Comprehensive * 66
306-4 Transport of hazardous waste Comprehensive * Not applicable as the Group does not transport, import or export waste shipped internationally
306-5 Water bodies affected by water discharges and/or outflows Comprehensive * 71, 78

Compliance with environmental laws and regulations

     
307-1

Non-compliance with environmental laws and regulations

Comprehensive * 79

Supplier Environmental Assessment

     
308-1 New suppliers screened based on environmental criteria Comprehensive * 116
308-2 Negative environmental impacts in the supply chain and actions taken Comprehensive * 115-116

 SOCIAL PERFORMANCE 

   

Employment

     

401-1

New hires and employee turnover Comprehensive *

99 ,111

Indicator

Application

law 254/16

Page/Notes

401-2

Benefits provided to employees 

Comprehensive

 *

100

401-3 Parental leave Comprehensive * 105

Labor Management Relations

     

402-1

Minimum notice periods regarding operational changes

Comprehensive *

108

Occupational Health and Safety

     

403-1

Representation of workers in health and safety committees, made up of workers and management

Comprehensive *

109

403-2 Accidents at work, occupational diseases, absenteeism and work-related deaths Comprehensive * 109, 111, 117
403-3 Workers with high incidence or high risk for occupational diseases Comprehensive * 108-109
403-4

Formal agreements with health and safety protection trade unions

Comprehensive * 109

Training and Education

     

404-1

Average hours of training per capita each year

Comprehensive *

103

404-2 Skills management and transition assistance programmes Comprehensive * 98, 101-103, 106
404-3 Proportion of employees who receive regular performance and career development assessments Comprehensive * 100-102

Diversity and Equal Opportunity

     

405-1

Composition of governance bodies and employees per diversity indicator

Comprehensive *

25, 27, 31, 99, 104-105, 110-111

405-2 Ratio between women’s basic salary and remuneration and men’s Comprehensive *

104, 111

Data on remuneration is not available as it was partly paid in the following financial year

Non-discrimination

     

406-1

Total number of incidents of discrimination and corrective actions taken

Comprehensive *

88, 102, 104

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 *

116-117

Child Labor

     

408-1

Operations and suppliers at significant risk for incidents of child labor incidents

Comprehensive *

114-115

Forced or compulsory labor

     

409-1

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

Comprehensive *

114-115

Security Practices

     

410-1

Security personnel trained in human rights policies

Comprehensive *

Not applicable considering Iren Group activities

Right of indigenous people

     

411-1

Incidents or violations of the rights of indigenous peoples

Comprehensive *

Not applicable considering the location of the Group's activities

Human rights 

     

412-1

Operations that have undergone human rights reviews or impact assessments

Comprehensive *

44

412-2 Employee training on policies or procedures concerning human rights Comprehensive * 42
412-3 Significant investment agreements and contracts that include uman rights clauses or that underwent human rights screening Comprehensive * 114, 116-117

Local Communities

     

413-1

Percentage of operations with implemented local community engagement, impact assessments, and development programs

Comprehensive *

46-48, 127-128

413-2 Operations with significant actual and potential negative impacts on local communities Comprehensive * 127-128

Supplier Social Assessment

     

414-1

New suppliers that were screened according to social criteria

Comprehensive *

115, 119-120

Indicator

Application

law 254/16

Page/Notes

414-2

Negative social impacts in the supply chain and actions taken

Comprehensive

 *

115, 120

Public Policy

     

415-1

Total value of political contributions by country and recipient/beneficiary

Comprehensive *

132

Customer Health and Safety

     

416-1

Percentage of significant product and service categories for which health and safety impacts are assessed for improvement 

Comprehensive *

83, 127-128

416-2 Non-compliance of products and services with health and safety regulations Comprehensive * 83, 129

Marketing and Labeling

     

417-1

Requirements for product and service information and labeling

Comprehensive *

Not applicable considering Iren Group activities

417-2 Non-compliance with regulations and/or voluntary codes regarding information on products and services Comprehensive * 88
417-3 Non-compliance concerning marketing communications Comprehensive * 88

Customer Privacy

     

418-1

Documented complaints regarding breaches of privacy or loss of customer data

Comprehensive *

88

Socio-economic Compliance 

     

419-1

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

Comprehensive *

108, 119, 128, 137, 138

         

ELECTRIC UTILITIES SECTOR DISCLOSURE

   

EU-1

Installed capacity Core *

18

EU-2 Net energy output Core * 18, 73, 75
EU-3 Number of customers Core   18, 19, 88
EU-4 Length of transmission and distribution networks Core   18, 19, 90
EU-5 Respect of Kyoto Protocol Core * Level of respect: 6.96%
EU-10 Planned capacity Comprehensive   58
EU-11 Average output of heat production plants Comprehensive *

Co-generation plants, thermal plants and thermoelectric plants: 67.28%

Waste-to-energy plants: 69.6%

EU-12

Transmission and distribution losses as a percentage of total energy

Comprehensive * 89-90
EU-13 Biodiversity of offset habitats compared to the biodiversity of the affected areas Comprehensive * 78
EU-15 Percentage of employees eligible to retire in the next 5 and 10 years Comprehensive   99
EU-17 Days worked by contractor and subcontractor employees Comprehensive   117
EU-18 Percentage of contractor and subcontractor employees that have undergone relevant health and safety training Comprehensive * 117
EU-22 Number of people physically or economically displaced and compensation  Comprehensive * 128
EU-25 Number of injuries and fatalities to the public involving company assets Comprehensive * 128
EU-26 Percentage of population not served in the electricity distribution area 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   89
EU-28 Power outage frequency Comprehensive   89
EU-29 Electricity interruption: cumulative downtime (D1) Comprehensive   89
EU-30 Average plant availability factor Comprehensive  

Co-generation plants: 49.74%

Waste-to-energy plants: 86.65%