Compliance with the GRI Standard and Legislative Decree 254/2016

Organizational profile

102-1

Name of the organization

Core

Cover, 6

102-2

Activities, brands, products, and services

Core

18-24

Location of headquarters

Countries of operations

Ownership structure and legal form

Markets served

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

Information about employees and other workers

Supply chain

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

102-24

Nomination and selection for the highest governance body and its committees

Comprehensive

25-26

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

45-48

102-41

Employees covered by collective bargaining agreements

100, 116-117

102-42

Stakeholder identification and selection

45-46

102-43

Approach to stakeholder engagement

45-48, 130-131

Reporting practice

102-45

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

6-7

102-46

Process for defining report content and aspect boundaries

6-8

102-47

List of material topics

7-8

102-48

Any restatement with respect to the previous report

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

102-49

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

7

102-50

Reporting period

6

102-52

Reporting cycle

6

Management Approach

103-1

Explanation of the material topic and its Boundary

8-12

103-2

Management approach and its components

(see the topics shown in italics)

103-3

Assessment of the management approach

(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

9, 49, 64-66, 67-69

Development of human resources

10, 52, 101-103, 117

Corporate welfare and diversity

ECONOMIC PERFORMANCE 

201-1

Direct economic value generated and distributed

57-60

Market Presence

202-1

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

100

Indirect Economic Impacts

203-1

Investments in infrastructure and services of interest to the community

58, 67, 126-127

Procurement Practices

204-1

Proportion of spending on local suppliers

117-119

Fight against corruption

205-1

132-133

Anti-competitive Behavior

206-1

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

88

ENVIRONMENTAL PERFORMANCE 

Materials

301-1

67 ,92

Reclaimed products and their packaging materials

Energy

302-3

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

Reductions in energy requirements of products and services

Water

Sources significantly affected by withdrawal of water

303-3

63, 131

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

Biodiversity

Significant impacts of activities on biodiversity

304-3

77-78

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

Emissions

Direct greenhouse gas (GHG) emissions (Scope 1)

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

GHG emissions intensity

Emissions of ozone-depleting substances (ODS)

NOX, SOX, and other significant air emissions

Effluents and Waste

Compliance with environmental laws and regulations

Non-compliance with environmental laws and regulations

Supplier Environmental Assessment

 SOCIAL PERFORMANCE 

Employment

401-1

99 ,111

401-2

Benefits provided to employees 

Comprehensive

100

Labor Management Relations

402-1

Minimum notice periods regarding operational changes

108

Occupational Health and Safety

403-1

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

109

Formal agreements with health and safety protection trade unions

Training and Education

404-1

Average hours of training per capita each year

103

Diversity and Equal Opportunity

405-1

Composition of governance bodies and employees per diversity indicator

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

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

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

116-117

Child Labor

408-1

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

114-115

Forced or compulsory labor

409-1

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

114-115

Security Practices

410-1

Security personnel trained in human rights policies

Not applicable considering Iren Group activities

Right of indigenous people

411-1

Incidents or violations of the rights of indigenous peoples

Not applicable considering the location of the Group's activities

Human rights 

412-1

Operations that have undergone human rights reviews or impact assessments

44

Local Communities

413-1

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

46-48, 127-128

Supplier Social Assessment

414-1

New suppliers that were screened according to social criteria

115, 119-120

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

132

Customer Health and Safety

416-1

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

83, 127-128

Marketing and Labeling

417-1

Requirements for product and service information and labeling

Not applicable considering Iren Group activities

Customer Privacy

418-1

Documented complaints regarding breaches of privacy or loss of customer data

88

Socio-economic Compliance 

419-1

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

108, 119, 128, 137, 138

ELECTRIC UTILITIES SECTOR DISCLOSURE

EU-1

18

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

Waste-to-energy plants: 69.6%

Transmission and distribution losses as a percentage of total energy

Co-generation plants: 49.74%

Waste-to-energy plants: 86.65%