GRI content index: standard elements

The standard elements envisaged by the GRI-G3.1 Guidelines, 2011 edition are presented below7, with indication of the pages of the sections of the report where it is possible to find them.
The list and the definitions of the economic, social and environmental performance indicators (core and additional), and the related references in the report, are presented on the first few pages of the sections The socio-economic relationships with the stakeholders and Environmental issues (tables No. 13 and 72).
The meaning of each standard element is illustrated in the Guidelines, available on the website www.globalreporting.org.

Table No. (4) – STANDARD GRI-G3.1 ELEMENTS

1. STRATEGY AND ANALYSIS

1.1 Statement from the most senior decision-maker of the organization (e.g., CEO, chair, or equivalent senior    position) about the relevance of sustainability to the organization and its strategy.
Introductory letter pages 4-5; Corporate identity pages 31 et seq.

1.2 Description of key impacts, risks, and opportunities.
Introductory letter pages 4-5; Corporate identity pages 26-43

2. PROFILE OF THE ORGANIZATION

2.1  Name of the organization.
Corporate identity page 20

2.2 Primary brands, products, and/or services.
Corporate identity pages 20-25

2.3 Operational structure of the organization, including main divisions, operating companies, subsidiaries, and joint ventures.
Corporate identity pages 22-25

2.4 Location of organization’s headquarters.
Acea SpA, Piazzale Ostiense 2, 00154 Rome

2.5 Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report.
Corporate identity pages 20, 27

2.6 Nature of ownership and legal form.
Corporate identity page 22

2.7 Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).
Corporate identity pages 26 et seq.; Socio-economic relationships with the stakeholders pages 69 et seq.

2.8 Scale of the organization, including: number of employees; net turnover (for private organizations) or net revenues (for public bodies);total capitalization.
Corporate identity pages 22, 26; Socio-economic relationships with the stakeholders pages 140, 169

2.9 Significant changes to the dimensions, structure or ownership set-up which took place in the reporting period (including: the location or the changes in activities, the opening, closure or the expansion of the plants; changes in the share capital structure and other formation, maintenance and amendment of the share capital transactions).
Corporate identity pages 23, 24 et seq., 29 et seq., 44; Socio-economic relationships with the stakeholders page 178

2.10 Awards received in the reporting period.
Corporate identity pages 33-35; Socio-economic relationships with the stakeholders pages 81, 121, 176 et seq., 179

7 For the standard elements already envisaged by the GRI-G3.1 Guidelines, 2006 edition and maintained in the 2011 G3.1 edition, the definition present in the Italian translation of the 2006 version were followed while for the standard elements amended by the GRI-G3.1 Guidelines, the definitions were translated from the 2011 English version; for a more detailed explanation of their meaning, which was taken into account in the drafting of the report, reference should be made to the original version in English.

3. PARAMETERS OF THE REPORT

Profile of the report

3.1 Reporting period (e.g., fiscal/calendar year) for information provided.
Communicating sustainability: method notes page 6

3.2 Date of most recent previous report.
Communicating sustainability: method notes page 6

3.3 Reporting cycle (annual, biennial, etc.).
Communicating sustainability: method notes page 6

3.4 Contact point for questions regarding the report or its contents.
Communicating sustainability: method notes page 9

Purpose and boundary of the report

3.5 Process for defining report content, including determining materiality, prioritizing topics within the report; and identifying stakeholders the organization expects to use the report.
Communicating sustainability: method notes pages 6-9

3.6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers).
Communicating sustainability: method notes pages 8-9

3.7 State any specific limitations on the scope or boundary of the report.
Communicating sustainability: method notes pages 8-9; Socio-economic relationships with the stakeholders page 129, note 72

3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.
Communicating sustainability: method notes pages 8-9

3.9 Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report.
Communicating sustainability: method notes page 9

3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/ acquisitions, change of base years/periods, nature of business, measurement methods).
Communicating sustainability: method notes pages 8-9; Socio-economic relationships with the stakeholders page 164

3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.
Communicating sustainability: method notes pages 8-9; Socio-economic relationships with the stakeholders pages 140, 160 et seq.

GRI content index

3.12 Table identifying the location of the Standard Disclosures in the report. Identify the page numbers or web links where the following can be found: Strategy and Analysis 1.1 – 1.2; Organizational Profile 2.1 – 2.10; Report Parameters 3.1 – 3.13; Governance, Commitments, and Engagement 4.1 – 4.17; Disclosure of Management Approach, per category; Core Performance Indicators; any GRI Additional Indicators that were included; and any GRI Sector Supplement Indicators included in the report.
Corporate identity pages 12-15 for the standard elements; for the performance indicators (core and additional), see: Socio-economic relationships with the stakeholders pages 60-68; Environmental issues pages 188-190

Assurance

3.13 Policy and current practice with regard to seeking external assurance for the report. If not included in the assurance report accompanying the sustainability report, explain the scope and basis of any external assurance provided. Also explain the relationship between the reporting organization and the assurance provider(s).
Communicating sustainability: method notes page 9

4. GOVERNANCE, COMMITMENTS, INVOLVE MENT OF THE STAKEHOLDERS

Governance

4.1 Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight.
Corporate identity pages 44-48

4.2 Indicate whether the Chair of the highest governance body is also an executive officer (and, if so, their function within the organization’s management and the reasons for this arrangement).
Corporate identity pages 46 et seq.

4.3 For organizations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/or non-executive members.
Corporate identity page 46

4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body.
Corporate identity pages 45, 48; Socio-economic relationships with the stakeholders page 169

4.5 Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization’s performance (including social and environmental performance).
Corporate identity pages 45, 48; Socio-economic relationships with the stakeholders page 157 s.

4.6 Processes in place for the highest governance body to ensure conflicts of interest are avoided.
Corporate identity pages 45-48

4.7 Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees, including any consideration of gender and other indicators of diversity.
The presence of women in the governance bodies and committees is not justified by the search for a gender balance but by assessments relating to the professional skills corresponding to corporate needs.
With regard to the processes for identifying and appointing the Board members of the Holding company, Acea’s Articles of Association are compliant with the matters envisaged by applicable legislative provisions.
Italian Law No. 120 dated 12 July 2011 on equal access to the management and audit bodies of companies listed on organised markets has been approved in Italy, introducing the obligation to foresee, as from 2012, the presence of women on the Board of Directors of listed companies representing one fifth of their composition and as from 2015, one third.
Corporate identity page 46; Socio-economic relationships with the stakeholders page 151

4.8 Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation.
Corporate identity pages 31 et seq., 45, 47

4.9 Procedures of the highest governance body for overseeing the organization’s identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles.
Communicating sustainability: method notes page 6; Corporate identity pages 45, 47 et seq., 51 s.

4.10 Processes for evaluating the highest governance body’s own performance, particularly with respect to economic, environmental, and social performance.
Corporate identity pages 47 et seq.

Commitment in external ventures

4.11 Explanation of whether and how the precautionary approach or principle is addressed by the organization.
Corporate identity page 48; Environmental issues page 219

4.12 (*) Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses.
Corporate identity page 45; Communicating sustainability: method notes page 6; Socio-economic relationships with the stakeholders pages 130, 153, 174 et seq.

4.13 Memberships in associations (such as industry associations) and/or national/international advocacy organizations in which the organization has positions in governance bodies; participates in projects or committees; provides substantive funding beyond routine membership dues; or views membership as strategic.
Socio-economic relationships with the stakeholders pages 173 et seq.

Involvement of the stakeholders

4.14 List of stakeholder groups engaged by the organization.
Corporate identity pages 33 et seq., 54 et seq.

4.15 Basis for identification and selection of stakeholders with whom to engage.
Communicating sustainability: method notes page 6; Corporate identity page 54

4.16 Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.
Corporate identity pages 54 et seq.; Socio-economic relationships with the stakeholders pages 70-80, 104, 107, 110, 115, 117-126, 137, 139, 146-149, 156, 161 et seq., 165 et seq., 170, 172, 174

4.17 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting.
Corporate identity pages 54 et seq.; Socio-economic relationships with the stakeholders pages 70-80, 110 et seq., 114, 119, 137, 139, 170, 172, 174, 176, 178

5. MANAGEMENT APPROACH

5. Disclosure on the management methods of the organization (Management Approach) with reference to the aspects defined under each category of performance indicators.
Corporate identity pages 26 et seq., 31-35, 50-53; Socio-economic relationships with the stakeholders pages 70-80, 108 et seq., 127 et seq., 134-138, 141, 153, 156, 160 et seq., 166, 169, 177; Environmental issues pages 191, 216

EU1 Installed capacity, broken down by primary energy source and by regulatory regime.
Environmental issues page 201

EU2 Net energy output broken down by primary energy source and by regulatory regime.
Environmental issues page 198

EU3 Number of residential, industrial, institutional and commercial customer accounts.
Socio-economic relationships with the stakeholders page 69

EU4 Length of above and underground transmission and distribution lines by regulatory regime.
Environmental issues page 204

EU5 Allocation of CO2 emissions or equivalent, broken down by carbon trading framework.
Environmental issues page 219

(*) For the standard element 4.12 internal translation of the original English version of the GRI-G3 Guidelines was preferred, as follows: “Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses”.