Law 11/2018 on non-financial information content index

Environmental

Issues
Content to reportSection/SubsectionlinkGRI Standard Code (for guidance)

Real and foreseeable effects

Environmental management

a

3-3

Environmental certification

Environmental management

a

--

Precautionary principle

Environmental management

a

2-23, 3-3

Environmental risks

Environmental management

a

2-12

Carbon emissions

carbon footprint & other atmospheric emissions

a

201-2, 305

Noise

carbon footprint & other atmospheric emissions

a

--

Light pollution

Environmental management

a

--

Circular economy and waste management

waste

a

306

Water consumption

water consumption & discharges

a

303

Consumption of raw material

Use of resources & materials

a

301

Energy Consumption

Energy Consumption

a

302

Climate change

Carbon footprint & other atmospheric emissions

a b

201-2, 305

Protection of biodiversity

Biodiversity

a

304

Social and staff-related

Issues
Content to reportSection/SubsectionlinkGRI Standard Code (for guidance)

employment

staff

a b c d e f g h i j k

401, 402

task organization

work-life balance
health & safety

a b c

401-3

Health & Safety

Health & Safety

a

403

Social relationships

staff

a b c

2-30

training

training & development

a b

404

Accessibility for handicapped people

Equality & diversity

a

--

equality

Equality & diversity

a b c

405

Respect for

Human Rights
Content to reportSection/SubsectionGRI Standard Code (for guidance)Código GRI Standard (orientativo)

human rights

supply chain
compliance

a b c

410, 412

Freedom of association and collective bargaining

staff

a

407

Non-discrimination

Compliance

a

406

Forced labor

supply chain
Compliance

a b

409

Child labor

supply chain
Compliance

a b

408

Anti-corruption & anti-bribery

Strategies
Content to reportSection/SubsectionlinkGRI Standard Code (for guidance)

Measures to prevent corruption and bribery

Fight against corruption & bribery

a

205, 415

Measures to combat money laundering

Fight against corruption & bribery

a

--

Donations to nonprofit organizations and foundations

partners
compliance

a b c

201-1

Society

Content to reportSection/SubsectionlinkGRI Standard Code (for guidance)

Commitment to a sustainable development

partners

a b c d

2-28, 204-1, 413

Subcontracting and suppliers

supply chain

a b c

308, 414

consumers

risk management

a

416, 417, 418

Financial information

results. financial information

a b

201-1, 201-4

Business

Model
Content to reportSection/SubsectionlinkGRI Standards Code (for guidance)

Business environment

BUSINESS OVERVIEW
PARTNERS

a b

2-28

Organizational structure

Representative bodies: Governance and structure

a

2-9

markets

business overview

a

2-6

goals and strategies

THROUGHOUT THE REPORT

--

trends

Results. Financial information

a

--

policies

THROUGHOUT THE REPORT

2-23

results

THROUGHOUT THE REPORT

3-3

key indicators

THROUGHOUT THE REPORT

3-3

related risks

risk management
environmental management
compliance

a b c d e

2-12