GRI contents reference table

Organization profile
GRI STANDARD SECTION OMISSIONS
GRI 102: General Disclosures 2016
102-1 Name of the organization About us
102-2 Activities, brands, products, and services About us
102-3 Location of headquarters
102-4 Location of operations About us
102-5 Ownership and legal form The composition of the shareholding structure
Reporting scope and period
102-6 Markets served About us
102-7 Scale of the organization Workers of the Hera Group in 2018
Services provided
Production of value added
Hera’s commitment toward investors
102-8 Information on employees and other workers Workers of the Hera Group
102-9 Supply chain Suppliers
102-10 Significant changes to the organisation and its supply chain Reporting scope and period
102-11 Explanation of the application of the prudential approach Risk management
102-12 Adoption of externally developed sustainability principles or initiatives The standards and the guidelines used
The SA 8000 Quality, Safety, Environmental and Social Responsibility system
102-13 Membership of associations Associations of which Hera is a member

 

Strategy
GRI STANDARD SECTION OMISSIONS
102-14 Statement from the Managing Director and Chairman on the relevance of sustainability to the organization and its strategy Letter to stakeholders

 

Ethics and integrity
GRI STANDARD SECTION OMISSIONS
102-16 Values, principles, standards, and norms of behaviour Mission and values
The Code of Ethics
102-17 Mechanisms for advice and concerns about ethics The Ethics and Sustainability Committee
The prevention of and the fight against corruption

 

Governance
GRI STANDARD SECTION OMISSIONS
102-18 Governance structure Corporate governance
Risk management
102-20 Executive-level responsibility for economic, environmental, and social topics The Executive Committee
Managing sustainability
102-21 Consulting stakeholders on economic, environmental, and social topics Dialogue with our stakeholders
102-22 Composition of the highest governance body and its committees The Board of Directors
Managing sustainability
Responsibilities in the social and environmental sphere
102-23 Indication of whether the Chairman of the highest governance body is also the Managing Director 2017 Remuneration Report (draft consolidated and separate financial statements at 31 December 2017)
102-24 Nominating and selecting the highest governance body 2017 Remuneration Report (draft consolidated and separate financial statements at 31 December 2017)
102-26 Role of highest governance body in setting purpose, values, and strategy Corporate governance
Managing sustainability
Hera’s approach to sustainability
102-30 Highest governance body’s role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental, and social topics Risk management
102-32 Highest governance body’s role in sustainability reporting Methodological guide to the Report
102-33 Communicating critical concerns Risk management
The Ethics and Sustainability Committee
102-34 Nature and total number of critical concerns The Ethics and Sustainability Committee
102-37 How stakeholders’ views are sought and taken into account regarding remuneration Remuneration and incentives
2017 Remuneration Report. Draft consolidated and separate financial statements at 31 December 2017

 

Stakeholder engagement
GRI STANDARD SECTION OMISSIONS
102-40 List of stakeholder groups with which the organisation has engagement activities Dialogue and consultation initiatives
102-41 Percentage of employees covered by collective labour agreements Remuneration and incentives
102-42 Identifying and selecting the main stakeholders Dialogue and consultation initiatives
102-43 Approach to stakeholder engagement Dialogue and consultation initiatives
102-44 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those concerns, including through reference to what is stated in the report Dialogue and consultation initiatives
Relationship with the local community
Relationships with the Public Administration

 

Report profile
GRI STANDARD SECTION OMISSIONS
102-45 Entities included in the consolidated financial statements Reporting scope and period
102-46 Defining report content and topic Boundaries Definition of contents
102-47 List of material topics Material aspects of the Hera Group
102-48 Restatements of information The reporting process
102-49 Significant changes compared with the previous financial statements with regard to material issues and the scope of consolidation Definition of contents
102-50 Reporting period
102-51 Date of most recent report
102-52 Reporting cycle
102-53 Contact point for questions regarding the report
102-54 Claims of reporting in accordance with the GRI Standards The standards and the guidelines used
102-55 GRI content index GRI contents reference table
102-56 External assurance Auditing
GRI 103: Management Approach 2016
103-1 Explanation of the material aspects Material aspects of the Hera Group
103-2 The management approach Sustainability and risk management
The SA 8000 Quality, Safety, Environmental and Social Responsibility system
103-3 Evaluation of the management approach Sustainability and risk management
The SA 8000 Quality, Safety, Environmental and Social Responsibility system

 

ECONOMIC PERFORMANCE
GRI STANDARD SECTION OMISSIONS
GRI 201: Economic performance 2016 – The management approach [103-1; 103-2; 103-3]
201-1 Direct economic value generated and distributed The economic value for the local area
201-4 Funding received from Government and subsidies received The production and allocation of value added
GRI 203: Indirect economic impacts 2016 – The management approach [103-1; 103-2; 103-3]
203-1 Infrastructure investments and services supported The investments
Shared value investments
203-2 Significant indirect economic impacts Impact on areas served
Placement under supply contracts with social cooperatives
GRI 204: Procurement practices 2016 – The management approach [103-1; 103-2; 103-3]
204-1 Proportion of spending on local suppliers Impact on areas served
GRI 205: Anti-corruption 2016 – The management approach [103-1; 103-2; 103-3]
205-1 Operations assessed for risks related to corruption The organizational model for corporate crime prevention

 

ENVIRONMENTAL PERFORMANCE
GRI STANDARD SECTION OMISSIONS
GRI 302: Energy 2016 – The management approach [103-1; 103-2; 103-3]
302-1 Energy consumption within the organization Energy consumption
302-3 Energy intensity index Primary energy consumption of the Hera Group (table: Intensity of primary energy consumption)
302-4 Reduction of energy consumption Energy efficiency in the Hera Group
GRI 303: Water 2016 – The management approach [103-1; 103-2; 103-3]
303-1 (2016) Water withdrawal by source Water supply sources
Internal consumtions
GRI 305: Emissions 2016 – The management approach [103-1; 103-2; 103-3]
305-1 Direct (Scope 1) GHG emissions The commitment to reduce our greenhouse gas emissions
305-2 Energy indirect (Scope 2) GHG emissions The commitment to reduce our greenhouse gas emissions
305-3 Other indirect (Scope 3) GHG emissions The commitment to reduce our greenhouse gas emissions
305-4 GHG emissions intensity The commitment to reduce our greenhouse gas emissions
305-7 Emissions of ozone-depleting substances (ODS) Atmospheric emissions generated by waste-to-energy plants
District heating: an answer to protect air quality
GRI 306: Waste 2016 – The management approach [103-1; 103-2; 103-3]
306-2 Waste by type and disposal method Waste produced by the company
GRI 307: Observance of environmental legislation 2016 – The management approach [103-1; 103-2; 103-3]
307-1 Non-compliance with environmental laws and regulations The relationship with the Italian regulatory and supervisory authorities

 

SOCIAL PERFORMANCE
GRI STANDARD SECTION OMISSIONS
GRI 401: Employment – The management approach [103-1; 103-2; 103-3]
401-1 New recruits and turnover of the employees Employment in the Hera Group
GRI 403: Workplace health and safety 2016 – The management approach [103-1; 103-2; 103-3]
403-1 Workers representation in formal joint management–worker health and safety committees Health and safety Company-worker committees for health and safety have been set up, in which 98% of employees are represented.
403-2 Accidents in the workplace, occupational diseases, absenteeism and deaths associated with employment Health and safety
The monitoring of work accidents at suppliers
GRI 404: Training and education 2016 – The management approach [103-1; 103-2; 103-3]
404-1 Average hours of training per year per employee Training initiatives
404-2 Programs for upgrading employee skills and transition assistance programs Training initiatives
“Scuola dei Mestieri” and knowledge management systems
HerAcademy: Hera Group’s corporate university
404-3 Percentage of employees who regularly receive assessments of the performances and career development The development process
GRI 405: Diversity and Equal Opportunities 2016 – The management approach [103-1; 103-2; 103-3]
405-1 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity Workers of the Hera Group
Board of directors
405-2 Ratio of the basic salary and the remuneration of women with respect to men Remuneration and incentives
GRI 413: Local Communities 2016 – The management approach [103-1; 103-2; 103-3]
413-1 Operations with local community engagement, impact assessments, and development programs Open innovation and listening to local communities with the new HeraLAB model The HeraLab stakeholder consultation committee is present in 6 of the 15 provinces (40%) where the Group operates, in which 54% of total citizens are served.
204
GRI 416: Customer Health and Safety 2016 – The management approach [103-1; 103-2; 103-3]
416-1 Assessment of the health and safety impacts of product and service categories Quality of drinking water
Safety and continuity of the service
Health and safety impact assessments are carried out for the integrated water service and the gas distribution service. These assessments are reported on pages: 234 et seq.
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Quality of drinking water The topic of non-compliance with voluntary regulations and codes regarding the impacts on health and safety of services during their life cycle is applicable to the integrated water service only.
GRI 417: Marketing and Labelling 2016 – The management approach [103-1; 103-2; 103-3]
417-1 Type of product and service information required by the organization’s procedures for product and service information and labelling, and percentage of significant product and service categories subject to such information requirements Quality of drinking water
The gas bill
The electricity bill
Information on the quality of drinking water is required to be provided in the bill.
For the sale of electricity and gas, the National Authority indicates the information that must be included in the bill including the sources of the electricity sold and the standards of services provided.
GRI 419: Socioeconomic Compliance 2016 – The management approach [103-1; 103-2; 103-3]
419-1 Non-compliance with laws and regulations in the social and economic area The relationship with the Italian regulatory and supervisory authorities