The GRI standards

In the column “Legislative Decree 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 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”.

102 - General information (2016 standard)

102-1

102-2

102-3

102-4

102-5

102-6

102-7

102-8

102-9

102-10

102-11

102-12

102-13

Indicator

Name of the organisation

Activities, brands, products and services

Location of headquarters

Countries of operations

Ownership structure and legal form

Markets served

Scale of the reporting organisation

Information on employees and other workers

Supply chain

Significant changes to the organisation and its supply chain

Precautionary principle (Risk Management)

External initiatives

Membership of associations

It. L. D. 254/16

-

-

-

-

-

-

-

-

-

-

-

-

-

UNGC

-

-

-

-

-

-

-

6

-

-

3,  7

-

-

SDGs  

-

-

-

-

-

-

-

8, 10

-

-

-

-

-

Page/Notes

Cover, 12

12-13, 21-23

Back cover

20

12, 30

20, 21-23

15-19, 21-23, 146, 150, 157-161, 195, 200-201, 209-212, 223-226, 256, Consolidated Financial Statements

15-19, 223-226, 240, 247, 256

15-19, 261-269

30, 261-263, 282-283

69-71, 80 

99, 270

111-112

Espandi tabella

102-14

102-15

Indicator

Letter to the stakeholders

Key impacts, risks and opportunities

It. L.D. 254/16

-

-

UNGC

-

-

SDGs

-

-

Page/Notes

7-9

40-41, 64, 131, 150, 160

Espandi tabella

102-16

102-17

Indicator

Values, principles, standards and norms of behaviour

Mechanisms for advice and concerns about ethics

It. L.D. 254/16

-

-

UNGC

10

10

SDGs

16

16

Page/Notes

12-13, 85-86

85-88

Espandi tabella

102-18

102-19

102-20

102-21

102-22

102-23

102-24

102-25

102-26

102-27

102-28

102-29

102-30

102-31

102-32

102-33

102-34

102-35

102-36

102-37

102-38

102-39

Indicator

Governance structure

Delegation process for economic, environmental and social issues

Executive-level responsibility for economic, environmental, and social topics

Consulting stakeholders on economic, environmental and social topics

Composition of the highest governance body and its committees

Chairperson of the highest governance body

Nominating and selecting the highest governance body

Conflicts of interest

Role of highest governance body in setting purpose, values, and strategy

Collective knowledge of highest governance body

Evaluating the highest governance body’s performance

Identifying and managing economic, environmental, and social impacts

Effectiveness of risk management processes

Review of economic, environmental, and social topics

Highest governance body’s role in sustainability reporting

Communicating critical concerns

Nature and total number of critical concerns

Remuneration policies

Process for determining remuneration

Stakeholders’ involvement in remuneration

Annual total compensation ratio

Percentage increase in annual total compensation ratio

It. L.D. 254/16

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

UNGC

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SDGs

-

-

-

16

5, 16

16

5, 16

16

-

-

-

16

-

-

-

-

-

-

-

16

-

-

Page/Notes

55-66

60

60

103-107

59-66

55-58

59-62

61, 65

12-13, 55-62

61

59

55-58, 69

64, 69-84

42, 55-58, 64

105, 280

62, 70

88, 104, 108

90-92

90-92

63-64

237-238

237-238

Espandi tabella

102-40

102-41

102-42

102-43

102-44

Indicator

List of stakeholder groups

Collective bargaining agreements

Identifying and selecting stakeholders

Approach to stakeholder engagement

Key topics and concerns raised

It. L.D. 254/16

-

-

-

-

-

UNGC

-

3, 6

-

-

-

SDGs

-

8

-

-

-

Page/Notes

103-107

237-238

103-105

106-107

106-107

Espandi tabella

102-45

102-46

102-47

102-48

102-49

102-50

102-51

102-52

102-53

102-54

102-55

102-56

Indicator

Entities included in the Consolidated Financial Statements

Defining Report content and topic boundaries

List of material topics

Restatement of information

Changes in reporting

Reporting period

Date of most recent Report

Reporting cycle

Contact point for questions about Sustainability Report

Claims of reporting in accordance with the GRI Standards

GRI content index

External assurance

It. L.D. 254/16

-

-

-

-

-

-

-

-

-

-

-

-

UNGC

-

-

-

-

-

-

-

-

-

-

-

-

SDGs

-

-

-

-

-

-

-

-

-

-

-

-

Page/Notes

14

36-37, 42-46

44-46

126, 136, 138, 163, 195, 283

42-46

280

280

280

307

280

284-293

280, 299-302

Espandi tabella

103 - Management methods (2016 standard) 

103-1

103-2

103-3

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Indicator

Explanation of material topic and its Boundary

The management approach and its components

Evaluation of the management approach

Solid and transparent governance for sustainable growth

Ethics, fight against corruption and legal compliance

Effective and transparent dialogue and communication with stakeholders

Energy efficiency, renewable sources and district heating

Sustainable use of water resources

Decarbonization and reduction of emissions

Circular waste management

Innovation, smart city and sustainable mobility

Protection of biodiversity

Development of local communities

Sustainability education

Economic development and value for local areas

Employment, development of human resources and welfare

Industrial relations

Occupational health and safety

Diversity and inclusion

Protection of human rights

Sustainable management of the supply chain

Efficient, reliable and safe management of processes and infrastructure

Service quality and customer orientation

It. L.D. 254/16

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

UNGC

-

1, 8

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SDGs

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Page/Notes

42-46

(see the topics shown in italics)

(see the topics shown in italics)

44, 55-68, 85-99

44, 85-89, 98-99, 179-180, 189, 199, 255, 269

44, 103-112, 239-240

44, 145-147

44, 148-153

44, 133-144

45, 154-162

45, 163-164, 200-202, 270-277

45, 165-168

45, 175-189

45, 189-191

45, 113-119

45, 223-244

45, 253-255

46, 248-253

46, 245-248

46, 92-94, 228-255, 261-266

46, 261-269

46, 200-219

46, 195-199

Espandi tabella

Specific standards - Economic area

201-1

201-2

201-3

201-4

Indicator

Directly economic value generated and distributed

Financial implications and other risks and opportunities due to climate change

Defined benefit plan obligations and other retirement plans

Financial assistance received from Government

It. L.D. 254/16

-

-

-

-

UNGC

7,  8

7,  8

7,  8

7,  8

SDGs

8, 9

13

-

-

Page/Notes

15, 116-117

71, 80-84, 115-116

228, Consolidated Financial Statements

119

Espandi tabella

202-1

202-2

Indicator

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

Proportion of senior management hired from the local community

It. L.D. 254/16

-

-

UNGC

6

6

SDGs

1, 5, 8

8

Page/Notes

237-238

116

Espandi tabella

203-1

203-2

Indicator

Infrastructure investments and services supported

Significant indirect economic impacts

It. L.D. 254/16

-

-

UNGC

-

-

SDGs

5, 9, 11

1, 3, 8

Page/Notes

15, 113, 132, 186

116-117, 270-277

Espandi tabella

204-1

Indicator

Proportion of spending on local suppliers

It. L.D. 254/16

-

UNGC

-

SDGs

8

Page/Notes

15, 268-269

Espandi tabella

205-1

205-2

205-3

Indicator

Operations assessed for risks related to corruption

Communication and training about anti-corruption policies and procedures

Confirmed incidents of corruption and actions taken

It. L.D. 254/16

-

-

-

UNGC

10 , 10

10 , 10

10 , 10

SDGs

16

16

16

Page/Notes

88-89

88-89

89

Espandi tabella

206-1

Indicator

Legal actions for anticompetitive behaviour, anti-trust, and monopoly practices

It. L.D. 254/16

-

UNGC

-

SDGs

16

Page/Notes

199

Espandi tabella

207-1

207-2

207-3

207-4

Indicator

Approach to taxation

Tax governance, control and risk management

Stakeholder engagement and management of concerns related to tax

Country-by-country reporting

It. L.D. 254/16

-

-

-

-

UNGC

-

-

-

-

SDGs

1, 10, 17

1, 10, 17

1, 10, 17

1, 10, 17

Page/Notes

118-119

118-119

118-119

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.

Espandi tabella

Specific standards - Environmental area

301-1

301-2

301-3

Indicator

Materials used by weight or volume

Recycled input materials used

Reclaimed products and their packaging materials

It. L.D. 254/16

-

-

-

UNGC

7  8 9

7  8 9

7  8 9

SDGs

6, 8, 12

8, 12

8, 12

Page/Notes

170

Not applicable due to the characteristics of the materials used

Not applicable due to the characteristics of the materials used

Espandi tabella

302-1

302-2

302-3

302-4

302-5

Indicator

Energy consumption within the organisation

Energy consumption outside of the organisation

Energy intensity

Reduction of energy consumption

Reductions in energy requirements for products and services

It. L.D. 254/16

-

-

-

-

-

UNGC

7  8 9

7  8 9

7  8 9

7  8 9

7  8 9

SDGs

7, 8, 12, 13

7, 8, 12, 13

7, 8, 12, 13

7, 8, 12, 13

7, 8, 12, 13

Page/Notes

19, 133, 163

164

Ratio between direct energy consumption and energy produced (TOE/MWh): 0.135

16, 143

145-147

Espandi tabella

303-1

303-2

303-3

303-4

303-5

Indicator

Interactions with water as a shared resource

Management of water discharge related impacts

Water withdrawal

Water discharge

Water consumption

It. L.D. 254/16

-

-

-

-

-

UNGC

7  8 9

7  8 9

7  8 9

7  8 9

7  8 9

SDGs

6, 12

6

6

6

6

Page/Notes

148-153

149

19, 148 || According to the World Resources Institute “Aqueduct Water Risk Atlas” analysis, withdrawals, discharge and consumption did not take place in water-stressed area

149 || According to the World Resources Institute “Aqueduct Water Risk Atlas” analysis, withdrawals, discharge and consumption did not take place in water-stressed areas

149 || According to the World Resources Institute “Aqueduct Water Risk Atlas” analysis, withdrawals, discharge and consumption did not take place in water-stressed areas

Espandi tabella

304-1

304-2

304-3

304-4

Indicator

Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Significant impacts of activities, products, and services on biodiversity

Habitats protected or restored

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

It. L.D. 254/16

-

-

-

-

UNGC

8

7  8

7  8

7  8

SDGs

6, 14, 15

6, 14, 15

6, 14, 15

6, 14, 15

Page/Notes

165-168 || Qualitative reporting, subject managed in accordance with the regulations applicable to the Group’s activities

 

165-168

167

167-168

Espandi tabella

305-1

305-2

305-3

305-4

305-5

305-6

305-7

Indicator

Direct GHG emissions (Scope 1)

Energy direct GHG emissions (Scope 2)

Other indirect GHG emissions (Scope 3)

GHG emissions intensity

Reduction of GHG emissions

Emissions of ozone-depleting substances (ODS)

Nitrogen oxides (NOX), sulphur oxides (SOX) and other significant air emissions

It. L.D. 254/16

-

-

-

-

-

-

-

UNGC

8  9

7  8  9

7  8  9

7  8  9

7  8  9

7  8  9

7  8  9

SDGs

3, 12, 13, 14, 15

3, 12, 13, 14, 15

3, 12, 13, 14, 15

13, 14, 15

13, 14, 15

3, 12

3, 12, 14, 15

Page/Notes

19, 134-136, 163

19, 137

134-139

16, 136

17, 139-141, 164, 169

136

139

Espandi tabella

306-1

306-2

306-3

306-4

306-5

Indicator

Waste production and significant waste-related impacts

Management of significant waste-related impacts

Waste generated

Waste diverted from disposal

Waste directed to disposal

It. L.D. 254/16

-

-

-

-

-

UNGC

8

7  8

7  8

7  8

7  8

SDGs

3, 6, 11, 12, 14 

3, 6, 11, 12

3, 6, 11, 12,14

3, 11, 12

3, 6, 11, 12

Page/Notes

154-156

154-156

19, 154

155, 162

156, 162

Espandi tabella

307-1

Indicator

Non-compliance with environmental laws and regulations

It. L.D. 254/16

-

UNGC

7  8

SDGs

16

Page/Notes

171

Espandi tabella

308-1

308-2

Indicator

New suppliers that were screened using environmental criteria

Negative environmental impacts in the supply chain and actions taken

It. L.D. 254/16

-

-

UNGC

8

8

SDGs

-

-

Page/Notes

261-263

261-263

Espandi tabella

Specific standards - Social area

401-1

401-2

401-3

Indicator

New employee hires and employee turnover

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

employees

Parental leave

It. L.D. 254/16

-

-

-

UNGC

6

6

6

SDGs

5, 8, 10

3, 5, 8

5, 8

Page/Notes

226-228, 258

237-238

248

Espandi tabella

402-1

Indicator

Minimum notice periods regarding operational changes

It. L.D. 254/16

-

UNGC

3

SDGs

8

Page/Notes

253-255

Espandi tabella

403-1

403-2

403-3

403-4

403-5

403-6

403-7

403-8

403-9

403-10

Indicator

Occupational health and safety management system

Hazard identification, risk assessment, and incident investigation

Occupational health services

Worker participation, consultation, and communication on occupational health 

and safety

Worker training on occupational health and safety

Promotion of worker health

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Workers covered by an occupational health and safety management system

Work-related injuries

Work-related ill health

It. L.D. 254/16

-

-

-

-

-

-

-

-

-

-

UNGC

3

3

3

3

3

3

3

3

3

3

SDGs

8

8

8

8, 16

8

3

8

8

3, 8, 16

3, 8, 16

Page/Notes

248-252, 267-268

250, 267-268

252, 267

249-250 || Data related to Group employees

253, 268

242-243 || Data related to Group employees

Not applicable in relation to Group activities

249, 267

251-252, 259, 268 || Accident indices relating to Group personnel

252 || Data related to Group employees

Espandi tabella

404-1

404-2

404-3

Indicator

Average hours of training per year per employee

Upgrading employee skills and transition assistance programmes

Percentage of employees receiving regular performance and career development reviews

It. L.D. 254/16

-

-

-

UNGC

6

6

6

SDGs

4, 5, 8, 10

8

5, 8, 10

Page/Notes

19, 234-235

223-224, 230-232, 236-237

19, 230-232, 238

Espandi tabella

405-1

405-2

Indicator

Diversity of governance bodies and employees

Ratio of basic salary and remuneration of women to men

It. L.D. 254/16

-

-

UNGC

6

6

SDGs

5, 8

5, 8, 10

Page/Notes

19, 225, 247-248, 256-257

247-248, 258 || Data on remuneration is not available as it was partly paid in the following financial year

Espandi tabella

406-1

Indicator

Incidents of discrimination and corrective actions taken

It. L.D. 254/16

-

UNGC

6

SDGs

5, 8

Page/Notes

93, 199, 245

Espandi tabella

407-1

Indicator

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

It. L.D. 254/16

-

UNGC

1  3

SDGs

8

Page/Notes

266

Espandi tabella

408-1

Indicator

Operations and suppliers at significant risk for incidents of child labour

It. L.D. 254/16

-

UNGC

1  5

SDGs

8, 16

Page/Notes

262

Espandi tabella

409-1

Indicator

Operations and suppliers at significant risk of incidents of forced or compulsory labour

It. L.D. 254/16

-

UNGC

1   4

SDGs

8

Page/Notes

262

Espandi tabella

410-1

Indicator

Security personnel trained in human rights policies or procedures

It. L.D. 254/16

-

UNGC

1  2  3  4  5  6

SDGs

16

Page/Notes

Not applicable in relation to Group activities

Espandi tabella

411-1

Indicator

Incidents of violations involving rights of indigenous peoples

It. L.D. 254/16

-

UNGC

1

SDGs

2

Page/Notes

Not applicable given the location of the Group’s activities

Espandi tabella

412-1

412-2

412-3

Indicator

Operations that have been subject to human rights reviews or impact assessments

Employee training on human rights policies or procedures

Significant investment agreements and contracts that include human rights clauses or are that underwent human rights screening

It. L.D. 254/16

-

-

-

UNGC

1  2  4  5  6

1  2  4  5  6

1  2  4  5  6

SDGs

-

-

-

Page/Notes

92-93

93

262, 265

Espandi tabella

413-1

413-2

Indicator

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

Operations with significant actual and potential negative impacts on local communities

It. L.D. 254/16

-

-

UNGC

1

1

SDGs

-

1,2

Page/Notes

177-189

187-189

Espandi tabella

414-1

414-2

Indicator

New suppliers that were screened using social criteria

Negative social impacts in the supply chain and actions taken

It. L.D. 254/16

-

-

UNGC

1  2  6

1  2  6

SDGs

5, 8, 16

5, 8, 16

Page/Notes

269

261-266

Espandi tabella

415-1

Indicator

Political contributions

It. L.D. 254/16

-

UNGC

-

SDGs

16

Page/Notes

110

Espandi tabella

416-1

416-2

Indicator

Assessment of health and safety impacts by product and service categories

Incidents of non-compliance concerning the health and safety impacts of products and services

It. L.D. 254/16

-

-

UNGC

-

-

SDGs

-

16

Page/Notes

187-189, 200-202, 208, 212, 214, 216-218

199

Espandi tabella

417-1

417-2

417-3

Indicator

Requirements for product and service information and labelling

Incidents of non-compliance concerning products and service information and labelling

Incidents of non-compliance concerning marketing communications

It. L.D. 254/16

-

-

-

UNGC

-

-

-

SDGs

12

16

16

Page/Notes

Not applicable in relation to Group activities

199

199

Espandi tabella

418-1

Indicator

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

It. L.D. 254/16

-

UNGC

-

SDGs

16

Page/Notes

199

Espandi tabella

419-1

Indicator

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

It. L.D. 254/16

-

UNGC

10   10

SDGs

16

Page/Notes

108-109, 189, 255, 269

Espandi tabella

Electric utilities supplement

EU-1

EU-2

EU-3

EU-4

EU-5

EU-10

EU-11

EU-12

EU-13

EU-15

EU-17

EU-18

EU-22

EU-25

EU-26

EU-27

EU-28

EU-29

EU-30

Indicator

Installed capacity

Net energy output

Number of customers

Length of transmission and distribution networks

Compliance with the Kyoto Protocol

Planned capacity

Average output of heat production plants

Transmission and distribution losses as a percentage of total energy

Habitats restored (offsetting)

Percentage of employees eligible to retire in the next 5 to 10 years

Hours worked by contractor and subcontractor employees

Health and safety training programmes carried out for contractor and subcontractor 

employees

Number of people physically displaced following the construction of new plants and 

economical compensation

Number of injuries and fatalities to the public involving Company assets

Percentage of population not served in the electricity distribution area

Number of residential disconnections for non-payment, broken down by duration of disconnection and by regulatory regime

Power outages: average number of interruptions per LV customer (N1)

Power outages: cumulative downtime (D1)

Average plant availability factor

It. L.D. 254/16

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

UNGC

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

SDGs

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Page/Notes

21, 142

16, 21, 142

18, 21, 195

18, 21, 207

Level of compliance: 3,8%

114

Cogeneration, boilers and thermoelectric plants: 68.6% Waste-to-energy plants: 75.2%

208

167

228

266

268

187-189

189

The Group serves the entire population of the local areas in which it manages the service

208

208

208

Cogeneration plants: 57.7% Waste-to-energy plants: 88.8%

Espandi tabella