GRI index link with Italian Legislative Decree 254/2016, SDGs and principles of the UN Global Compact

Reference notes:

  • in the column “Italian L. D. 254/16” are the GRI standard indicators that provide information related to the provisions of the Italian regulations on non-financial reporting;
  • the “UNGC” column shows the link with the 10 principles of the United Nations Global Compact. The dark-background number indicates the UNGC principle (see page 146 of the “Sustainability Report”) directly related to the specific indicator; the number on a light background indicates the indirectly related principle;
  • the “SDGs” column shows how the disclosures in the GRI Standards relate to the 17 Sustainable Development Goals of the 2030 Agenda, whose number is given, according to the framework developed by GRI in the document “Linking the SDGs and the GRI Standards”.
Indicator It. L.D. 254/16 UNGC SDGs Page/Notes
102 – General disclosure (2016 standard)
Organisational profile        
102-1 Name of the organisation ●     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 and legal form ●     14, 36
102-6 Markets served ●     16, 20-25, 101-108
102-7 Scale of the organisation ●     13, 20-22, 60, 83-86,101, 127, 143-144, Consolidated Financial Statements
102-8 Information on employees and other workers ● ❻ 8, 10 13, 22-25, 126-144
102-9 Supply chain ●     119-124
102-0 Significant changes to the organisation and its supply chain ●     17-19, 36-37, 147
102-1 Precautionary principle or approach (Risk Management) ● ❸❼   44-50
102-2 External initiatives ●     55-56, 94
102-3 Membership of associations ●     117-118
Strategy        
102-4 Letter to the stakeholders ●     4-5
102-5 Key impacts, risks and opportunities ●     31-34, 45-50, 74-80
Ethics and Integrity        
102-6 Values, principles, standards and norms of behavior   ❿ 16 15, 50-51, 94, 101-105
102-7 Mechanisms for advice and concerns about ethics   ❿ 16 50-51
Governance       Report on Corporate Governance
102-8 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 stakeholders on economic, environmental and social topics ●   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 highest governance body in setting purpose, values, and strategy ●     14-15, 28-34, 36
102-27 Collective knowledge of 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 Stakeholders’ involvement in remuneration     16 40
102-38 Annual total compensation ratio       129
102-39 Percentage increase in annual total compensation ratio       129
Stakeholder engagement        
102-40 List of stakeholder groups ●     8, 56-58
102-41 Collective bargaining agreements ● ❸⑥ 8 122, 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 concerns raised       8-11, 57-58
Reporting practices        
102-45 Entities included in the Consolidated Financial Statements ●     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 about Sustainability Report       159
102-54 Claims of reporting in accordance with the 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 material topic and its Boundary ●     8-11
103-2 The management approach and its components ● ❶❽   (see the topics shown in italics)
103-3 Evaluation of the management approach ●     (see the topics shown in italics)
  Economic and value development for local areas       11, 29-30, 31, 60-64, 80, 123-124
  Competitiveness on the market       11, 29-30, 31, 98-100
  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, 120-122, 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   ❼⑧ 8, 9 60-64
201-2 Financial implications and other risks and opportunities due to climate change   ❼⑧ 13 45, 61
201-3 Defined benefit plan obligations and other retirement plans   ❼⑧   128, Consolidated Financial Statements
201-4 Financial assistance received from Government   ❼⑧   63
202 – Market presence (2016 standard)        
202-1 Ratios of standard entry level wage by gender compared to local minimum wage   ⑥ 1, 5, 8 129
202-2 Proportion of senior management hired from the local community   ⑥ 8 61, 127
203 – Indirect Economic impacts (2016 standard)        
203-1 Infrastructure investments 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 ● ❿⑩ 16 51-52
205-2 Communication and training about anti-corruption policies and procedures ● ❿⑩ 16 50-52
205-3 Confirmed incidents of corruption and actions taken ● ❿⑩ 16 52
206 – Anticompetitive behaviours (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 risk 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 ● ⑦❽❾ 6, 8, 12 80, 105
301-2 Recycled input materials used ● ⑦❽❾ 8, 12 Not applicable due to the characteristics of the materials used
301-3 Reclaimed products and their packaging materials ● ⑦❽❾ 8, 12 Not applicable in relation to Group activities
302 – Energy (2016 standard)        
302-1 Energy consumption within the organisation ● ⑦❽❾ 7, 8, 12, 13 74, 82
302-2 Energy consumption outside of the organisation ● ⑦❽❾ 7, 8, 12, 13 82-83
302-3 Energy intensity ● ⑦❽❾ 7, 8, 12, 13 Ratio between direct energy consumption and energy produced (TOE/MWh): 0.135
302-4 Reduction of energy consumption ● ⑦❽❾ 7, 8, 12, 13 32, 79-80, 87-89
302-5 Reductions in energy requirements of products and services ● ⑦❽❾ 7, 8, 12, 13 88-89
303 – Water and effluents (2018 standard)        
303-1 Interactions with water as a shared resource   ⑦❽❾ 6, 12 75, 83
303-2 Management of water discharge related impacts ● ⑦❽❾ 6 75, 83-84
303-3 Water withdrawal ● ⑦❽❾ 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 ● ⑦❽❾ 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 ● ⑦❽❾ 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 adjacent to, protected areas and areas of high biodiversity value outside protected areas ● ⑦❽ 6, 14, 15 90-92
304-2 Significant impacts of activities, products, and services on biodiversity ● ⑦❽ 6, 14, 15 90-92
304-3 Habitats protected or restored ● ⑦❽ 6, 14, 15 90-92
304-4 IUCN Red List species and national conservation lists species with habitats in areas affected by operations ● ⑦❽ 6, 14, 15 91-92
305 – Emissions (2016 standard)        
305-1 Direct GHG emissions (Scope 1) ● ⑦❽❾ 3, 12, 13, 14, 15 77, 82
305-2 Energy direct GHG emissions (Scope 2) ● ⑦❽❾ 3, 12, 13, 14, 15 77-78
305-3 Other indirect GHG emissions (Scope 3) ● ⑦❽❾ 3, 12, 13, 14, 15 77-78
305-4 GHG emissions intensity ● ⑦❽❾ 13, 14, 15 Rapporto tra emissioni Scope 1 + Scope 2 ed energia prodotta (tCO2/MWh): 0,37
305-5 Reduction of GHG emissions ● ⑦❽❾ 13, 14, 15 80-82
305-6 Emissions of ozone-depleting substances (ODS) ● ⑦❽❾ 3, 12 79
305-7 Nitrogen oxides (NOx), sulphur oxides (SOx) and other significant air emissions ● ⑦❽❾ 3, 12, 14, 15 79, 82
306 – Waste (2020 standard)        
306-1 Waste generation and significant waste-related impacts ● ⑦❽ 3, 6, 11, 12 76, 84-86
306-2 Management of significant waste-related impacts ● ⑦❽ 3, 6, 11, 12 76
306-3 Waste generated ● ⑦❽ 3, 11, 12 76
306-4 Waste diverted from disposal ● ⑦❽ 3, 11, 12 76, 84, 86
306-5 Waste directed to disposal ● ⑦❽ 3, 11, 12 77, 86
307 – Environmental compliance (2016 standard)        
307-1 Non-compliance with environmental laws and regulations ● ⑦❽ 16 92
308 – Supplier environmental assessment (2016 standard)        
308-1 New suppliers that were screened using environmental criteria ● ❽   121-122
308-2 Negative environmental impacts in the supply chain and actions taken ● ❽   120, 121-122
Specific standards – Social area
401 – Employment (2016 standard)        
401-1 New employee hires and employee turnover ● ❻ 5, 8, 10 128, 144
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees ● ❻ 3, 5, 8 129-130
401-3 Parental leave ● ❻ 5, 8 135
402 – Labor/Management relations (2016 standard)        
402-1 Minimum notice periods regarding operational changes ● ❸ 8 139
403 – Occupational health and safety (2018 standard)        
403-1 Occupational health and safety management system   ❸ 8 123, 129-142
403-2 Hazard identification, risk assessment, and incident investigation   ❸ 8 123, 129, 140-141
403-3 Occupational health services   ❸ 8 123, 141
403-4 Worker participation, consultation, and communication on occupational health and safety ● ❸ 8, 16 123, 140
403-5 Worker training on occupational health and safety   ❸ 8 123, 142
403-6 Promotion of worker health   ❸ 3 123, 137, 138
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships   ❸ 8 Not applicable in relation to Group activities
403-8 Workers covered by an occupational health and safety management system   ❸ 8 123, 140
403-9 Work-related injuries ● ❸ 3, 8, 16 123, 140-141, 142, 144
403-10 Work-related ill health ● ❸ 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 ● ❻ 4, 5, 8, 10 132-133
404-2 Upgrading employee skills and transition assistance programmes ● ❻ 8 126, 130-133
404-3 Percentage of employees receiving regular performance and career development reviews ● ❻ 5, 8, 10 129-131
405 – Diversity and equal opportunity (2016 standard)        
405-1 Diversity of governance bodies and employees ● ❻ 5, 8 39, 128, 135, 143-144
405-2 Ratio of basic salary and remuneration of women to men   ❻ 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 ● ❻ 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 ● ❶❸ 8 122
408 – Child labor (2016 standard)        
408-1 Operations and suppliers at significant risk for incidents of child labor ● ❶❺ 8, 16 52-53, 120
409 – Forced or compulsory labor (2016 standard)        
409-1 Operations and suppliers at significant risk for incidents of child labor ● ❶❹ 8 52-53, 120
410 – Forced or compulsory labor (2016 standard)        
410-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor ● ❶❷❸
❹❺❻		 16 Not applicable in relation to Group activities
411 – Rights of indigenous peoples (2016 standard)        
411-1 Incidents of violations involving rights of indigenous peoples ● ❶ 2 Not applicable given the location of the Group’s activities
412 – Human rights assessment (2016 standard)        
412-1 Operations that have been subject to human rights reviews or impact assessments ● ❶❷④
⑤⑥		   52-53
412-2 Employee training on human rights policies or procedures ● ❶❷④
⑤⑥		   52-53
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening ● ❶❷④
⑤⑥		   52-53, 120, 122, 129
413 – Local communities (2016 standard)        
413-1 Operations with local community engagement, impact assessments, and development programmes ● 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 assessment (2016 standard)        
414-1 New suppliers that were screened using social criteria ● ❶❷⑥ 5, 8, 16 124
414-2 Negative social impacts in the supply chain and actions taken ● ❶❷⑥ 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 labelling ●   12 Not applicable in relation to Group activities
417-2 Incidents of non-compliance concerning product and service 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 social and economic area ● ❿⑩ 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 the Kyoto Protocol ●     Level of compliance: 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 Habitat ripristinati (offsetting) ●     91
EU-15 Percentage of employees eligible to retire in the next 5 to 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%