1 Indicatori di Corporate Social Responsibility: un nuovo terreno dincontro tra imprese e Sistema...

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Indicatori di Corporate Social Responsibility:un nuovo terreno d’incontrotra imprese e Sistema statistico nazionale.

Mario Molteni, Direttore di ALTIS (Università Cattolica)Fulvio Rossi, CSR manager di TERNAROMA, 16 dicembre 2010

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1. Il fenomeno CSR / Sostenibilità

2. Le risposte al nuovo fabbisogno di accountability

3. Lo standard GRI: un profilo

4. Lo standard GRI: i contenuti

5. Prime ipotesi di convergenza tra GRI e Statistiche nazionali

6. Un possibile percorso comune

SOMMARIOSOMMARIO

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Dal Libro VerdeCommissione UE (luglio 2001)“Promuovere un quadro europeoper la CSR”

• integrazione volontariavolontaria delle preoccupazioni sociali ed ecologichesociali ed ecologiche

• nelle attività aziendali attività aziendali

• e nei rapporti con gli stakeholderstakeholder

• Rispetto della legge come premessa• “Oltre la legge”:

• adesione a forme collettive di autoregolamentazione• iniziative volontarie aziendali

• Tipicità del settore e della strategia• Non riducibile a filantropia, codice etico,

Sustainability Report, ecc.

Triple bottom line

• Interessi nell’impresa• Influsso sull’impresa

CSR: una visione ormai consolidata

I contenuti della CSR variano:• nel tempo

• nello spazio

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SOMMARIOSOMMARIO

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Si allargano i confini di ciò di cui l’impresa deve rendere conto:

PERIMETRO DELL’ACCOUNTABILITY

Moda o risposta a mutamenti strutturali?

Emergenza ambientale

Emergenza ambientale

Dirittiumani

Dirittiumani

GlobalizzazioneGlobalizzazione

Qualitàdella vita

Qualitàdella vita

Pari opportunità

Pari opportunità

Crisi e scandaliaziendali

Crisi e scandaliaziendali

Quali fontidi energia?

Quali fontidi energia?

Fondietici/verdi

Fondietici/verdi

Certificazioniambientali/sociali

Certificazioniambientali/sociali

BoicottaggiBoicottaggi Agenzie dirating etico

Agenzie dirating etico

Azionariatoattivo

Azionariatoattivo

Associazioniconsumatori

Associazioniconsumatori

Consumocritico

Consumocritico

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Le risposte al fabbisogno di accountability

Annual Report(Bilancio d’esercizio)

Bilanciosociale (focalizzato)

Bilancio ambientale

Bilancio di sostenibilità(o sociale o socio-ambientale)

1995 2000 2005

Bilancio degliintangibles

2015 ?

IntegratedReport

Integrated Report

obbligatorio

2010

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• Identità• Governance• Struttura org.• Business

Attività

Performance• economiche• sociali• ambientali

Reporting(BS)

Rating etico

Codiceetico

DLG. 231

La convergenza in attoLa convergenza in atto

ISO, EMAS, ecc.

SA8000, ecc.

ISO26000

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Rendicontazione della sostenibilità

“Sustainability reporting is the practiceof measuring, disclosing, and being accountable

to internal and external stakeholders for organizational performance

towards the goal of sustainable development”.GRI, 2006

“A sustainability report should provide a balanced and reasonable representation

of the sustainability performance of a reporting organization –

including both positive and negative contributions”.GRI, 2006

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Oltre una falsa alternativa

Originalità Standardizzazione

• Espressione dell’identità e della strategia realizzata e perseguita

• Manifestazione delle priorità

• Linguaggio espressivo della identità

• Esplicitazione degli orientamenti futuri

• Riferimento a uno standard di contenuto

• Progressivo affinamento degli indicatori

• Supplement settoriali

• Conseguente comparabilità interaziendale

• Possibilità di aggregazione dei dati:- a livello settoriale- a livello complessivo

&

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SOMMARIOSOMMARIO

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La Global Reporting Initiative

“Global Reporting Initiative (GRI) is a network-based organization that has pioneered the development of the world’s most widely used sustainability reporting framework and is committed to its continuous improvement and application worldwide”.

“GRI’s mission is to create the conditions for the transparent and reliable exchange of sustainability information through the development and continuous improvement of the GRI Sustainability Reporting Framework”.

(www.globalreporting.org)

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Il Sustainable Reporting Framework

“The Sustainability Reporting Framework – of which the Sustainability Reporting Guidelines are the cornerstone – provides guidance for the organizations to disclose their sustainability performance. It is applicable to organizations of any size or type, and from any sector or geographic region […]

It facilitates transparency and accountability by organizations and provides stakeholders a universally-applicable, comparable framework from which to understand disclosed information”.

“In order to ensure the highest degree of technical quality, credibility, and relevance, the reporting framework is developed through a consensus-seeking process with participants drawn globally from business, civil society, labor and professional institutions”.

(www.globalreporting.org)

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Gli standard proposti dal GRI

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I principi alla base della rendicontazione

Materiality

Stk inclusiveness

Sustainability context

Accuracy

Balance

Comparability

Clarity

Timeliness

Decide on report contentDecide on report content Ensure report quality Ensure report quality Set report boundariesSet report boundaries

RELEVANCE for organization activity

Completeness

Reliability

Significance of impacts

Control power

Influence

Challenging

BALANCED AND REASONABLE Presentation

Verifiability

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L’approccio incrementale del GRI

Incremental reporti

ng

Incremental reporti

ng

Tra

nsp

aren

cy

Str

uct

ure

Completeness

Informal

CompliantHIGH

HIGH

COMPLETE

SCARCE

SCARCE

PARTIAL

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Il livello di applicazione del GRI

G3 Profile disclosure

G3 Management approach Disclosure

G3 Performance indicators and sector supplement performance indicators

Report application level C B AC+

B+

A+

Report on:1.12.1 - 2.103.1 - 3.8, 3.10 - 3.124.1 - 4.4 , 4.14 - 4.15

Level C, plus:1.23.9, 3.134.5 - 4.13, 4.16 - 4.17

Same as requirement for Level B

Not RequiredManagement Approach Disclosures for each Indicator Category

Management Approach disclosed for each Indicator Category

Minimum of 10 P.I., at least one from each dimension (social, economic and environment )

Minimum of 20 P.I., at least one from each of: economic, environment, human rights, labor, society, product responsibility.

Respond on each core G3 and Sector Supplement indicator with due regard to the materiality.Principle by either: a) reporting on the indicator or b) explaining the reason for its omission.

RE

PO

RT

EX

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AS

SU

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SOMMARIOSOMMARIO

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La struttura del bilancio proposta dal GRI

Economic Performance Market Presence Indirect Economic

Impacts

Materials Energy Water Biodiversity Emissions, effluents,

waste Products and services Compliance Transport Overall

Labor Practice and Decent Work

Human Rights Society Product Responsibility

Management Approach and performance indicators

Governance, commitments and engagement

Report Parameters

Organization Profile

Strategy and Analysis

EconomicEconomic EnvironmentalEnvironmental SocialSocial

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Labor Practices & Decent WorkEMPLOYMENT

Total workforce by employment type, contract and region.

Total number and rate of employee turnover broken down by age group, gender and region.

Benefits provided to full-time employees not provided to temporary or part-employees, by major operations

LABOR/ MANAGEMENT RELATIONS

Percentage of employees covered by collective bargaining agreements

Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements.

OCCUPATIONAL HEALTH AND SAFETY

Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs.

Rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities by region.

Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases

Health and safety topics covered in formal agreements with trade unions.Health and safety topics covered in formal agreements with trade unions.

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TRAINING AND EDUCATION

Average hours of training per year per employee by employee category

Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.

Percentage of employees receiving regular performance and career development reviews

DIVERSITY AND EQUAL OPPORTUNITY

Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity.

Ratio of basic salary of men to women by employee category

Labor Practices & Decent Work (2)

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INVESTMENT AND PROCUREMENT PRACTICESPercentage of significant investment agreements that include HR clauses or HR screening.

Percentage of significant suppliers and contractors that underwent screening on HR and actions.

Total hours of employee training on policies and procedures concerning aspects of HR relevant to operations, including % of employees trained.

NON DISCRIMINATION

Total number of incidents of discrimination and actions taken.

FREEDOM OF ASSOCIATIONS AND COLLECTIVE BARGAINING

Operations identified in which this right may be at significant risk, and actions take to support these rights.

CHILD LABOR

Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor.

FORCED AND COMPULSORY LABOR

Operations identified as having significant risk for incidents of forced or compulsory labor, and measures taken to contribute to the elimination of forced or compulsory labor

SECURIY PRACTICES

% of security personnel trained in the organization’s policies or procedures concerning aspects of HR that are relevant to operations.

INDIGENOUS RIGHTS

Total number of incidents of violations involving rights of indigenous people and actions taken

Human rights

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COMMUNITY

Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting.

CORRUPTION

Percentage and total number of business units analyzed for risks related to corruption.

Percentage of employees trained in organization’s anti-corruption policies and procedures.

Actions taken in response to incidents of corruption.

PUBLIC POLICY

Public policy positions and participation in public policy development and lobbying.

Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.

ANTI-COMPETITIVE BEHAVIOR

Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.

COMPLIANCE

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations.

Society indicators

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CUSTOMER HEALTH AND SAFETY

Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.

Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services, by type of outcomes.

PRODUCT AND SERVICE LABELING

Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.

Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.

Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.

MARKETING AND COMMUNICATION

Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.

Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes.

CUSTOMER PRIVACY

Total number of substantiated complaints regarding breaches of customer privacy and losses of data.

COMPLIANCE

Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services.

Product responsibility

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MATERIALS

Materials used by weight or volume

Percentage of materials used that are recycled input materials

ENERGY

Direct energy consumption by primary energy source

Indirect energy consumption by primary source

Energy saved due to conservation and efficiency improvements

Initiatives to provide energy-efficient/renewable energy-based products/services, and reductions.

Initiatives to reduce indirect energy consumption and reductions achieved

WATER

Total water withdrawal by source

Water sources significantly affected by withdrawal of water

Percentage and total volume of water recycled and reused

BIODIVERSITY

Location, size of land owned, leased, managed in, or adjacent to, protected protected of high value areas

Significant impacts of activities/products/services on biodiversity in protected of high value areas

Habitats protected or restored

Strategies, current actions, and future plans for managing impacts on biodiversity

N° IUCN Red List species/national conservation list species in areas affected by operations, by extinction risk.

Environmental performance

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Environmental performance (2)EMISSIONS, EFFLUENTS, AND WAST

Total direct and indirect greenhouse gas emissions by weight.

Other relevant indirect greenhouse gas emissions by weight.

Initiatives to reduce greenhouse gas emissions and reductions achieved.

Emissions of ozone-depleting substances by weight.

NOx, SOx, and other significant air emissions by type and weight.

TOTAL WATER DISCHARGE BY QUALITY AND DESTINATION

Total weight of waste by type and disposal method.

Total number and volume of significant spills.

Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.

Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization’s discharges of water and runoff.

PRODUCTS AND SERVICES

Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.

Percentage of products sold and their packaging materials that are reclaimed by category.

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations.

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Environmental performance (3)TRANSPORT

Significant environmental impacts of transporting products and other goods and materials used for the organization’s operations, and transporting members of the workforce.

OVERALL

Total environmental protection expenditures and investments by type.

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Financial performanceECONOMIC PERFORMANCE

Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments. .

Financial implications and other risks and opportunities for the organization’s activities due to climate change

Coverage of the organization’s defined benefit plan obligations

Significant financial assistance received from government

MARKET PRESENCE

Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation.

Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation .

Procedures for local hiring and proportion ofsenior management hired from the local community at significant locations of operation.

INDIRECT ECONOMIC IMPACTS

Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement

Understanding and describing significant indirect economic impacts, including the extent of impacts

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SOMMARIOSOMMARIO

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Benchmarking indicatori di sostenibilità

• In Italia (ma non solo) la produzione di indicatori ESG (dati su aspetti Environmental, Social , Governance) interessa soprattutto le grandi imprese quotate che, di norma, li raccolgono in un Rapporto di Sostenibilità /Bilancio Sociale pubblicato volontariamente.

• 27 delle 40 società quotate nel FTSE MIB (68%) pubblicano un Rapporto di sostenibilità /Bilancio Sociale o simili.

• 23 delle 27 (85%) adottano lo standard GRI o lo richiamano in modo esplicito nel presentare la metodologia utilizzata.

• Per tale ragione l’elaborazione dei dati di benchmark potrebbe prendere riferimento, come primo step, i dati delle 23 aziende presenti nel FTSE MIB che adottano lo standard GRI.

• Successivamente si potrebbe allargare l’universo di riferimento all’insieme delle società quotate includendo le aziende presenti nel FTSE Mid Cap, o ancora nel FTSE Italia All-Share.

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Elenco delle aziende considerate

Aziende nel FTSE-MIB con indicatori GRI

A2A Eni Saipem

Ansaldo Sts Fiat Snam Rete Gas

Atlantia Finmeccanica StMicroelectronics

Autogrill Spa Generali Ass Telecom Italia

Banco Popolare Intesa Sanpaolo Terna

Bca Mps Italcementi Ubi Banca

Buzzi Unicem Lottomatica Unicredit

Enel Pirelli E C

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Benchmarking indicatori di sostenibilità

• Di seguito una selezione di indicatori del protocollo GRI di particolare rilevanza nella costruzione di un raffronto tra i dati aziendali e le statistiche nazionali e settoriali.

• Tra gli indicatori proposti taluni possono considerarsi più di altri industry specific, in particolar modo gli indicatori ambientali e di safety.

• Oltre al nome e alla descrizione dell’indicatore indicata nel protocollo GRI, la terza e la quarta colonna indicano, rispettivamente, se l’indicatore è ritenuto potenzialmente collegabile a una statistica nazionale e/o particolarmente indicativo per un benchmark settoriale

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Governance Codice e descrizione GRI Statistica Nazionale

Bench settoriale

Composizione organi di governo

Governance 4.3 - Numero di componenti dell’organo di governo dell’impresa che sono indipendenti e/o non esecutivi

Indicatori di riferimento 1

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Indicatori sociali Codice e descrizione GRI Statistica Nazionale

Bench settoriale

Turnover in uscita LA 2 - Numero totale e tasso di turnover del personale, suddiviso per età, sesso e area geografica

○

Tassi d’infortunio

LA 7 - Tasso d’infortuni sul lavoro, di malattia, di giornate di lavoro perse, assenteismo e numero totale di decessi divisi per area geografica.

○ ○

Ore di formazione pro-capite

LA 10 - Ore medie di formazione annue per dipendente, suddivise per categoria di lavoratori

○

Percentuale di dipendenti valutati per le performance

LA 12 - Percentuale dei dipendenti che ricevono regolarmente valutazioni delle performance e dello sviluppo della propria carriera.

Incidenza delle donne

LA 13 - Composizione degli organi di governo dell’impresa e ripartizione dei dipendenti per categoria in base a sesso, età, appartenenza a categorie protette e altri indicatori di diversità

○ ○

Variazione retributiva per genere

LA 14 - Rapporto dello stipendio base degli uomini rispetto a quello delle donne a parità di categoria

○


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Indicatori Ambientali Codice e descrizione GRI Statistica Nazionale

Bench settoriale

Consumo d’energiaEN 3-4 - Consumo diretto e indiretto di energia suddiviso per fonte energetica primaria

○

Consumo d’acqua EN 8-Prelievo totale di acqua per fonte ○

Rifiuti EN 22-Peso totale dei rifiuti per tipologia e per metodi di smaltimento ○

Emissioni di CO2 EN 16 Emissioni totali dirette e indirette di gas a effetto serra per peso ○ ○

I consumi energetici dovrebbero essere accompagnati da un denominatore che consenta di normalizzare il dato permettendo un confronto significativo

almeno tra peer o di settore


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Indicatori Compliance Codice e descrizione GRI Statistica Nazionale

Bench settoriale

Multe ambientali EN 28 - Valore monetario delle multe significative e numero delle sanzioni non monetarie per mancato rispetto di regolamenti e leggi in materia ambientale

Sanzioni SO 8 -Valore monetario delle sanzioni significative e numero totale di sanzioni non monetarie per non conformità a leggi o regolamenti

Sanzioni antitrust SO 7 -Numero totale di azioni legali riferite a concorrenza sleale, antitrust e pratiche monopolistiche, e relative sentenze

Sanzioni mancata fornitura PR 9 -Valore monetario delle principali sanzioni per non conformità a leggi o regolamenti riguardanti la fornitura e l’utilizzo di prodotti o servizi


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SOMMARIOSOMMARIO

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Le tappe di un percorso comune

FASI TEMPI1 Elaborazione di una bozza di indicatori da parte di

una Commissione congiunta CSR Network – ISTATGennaio – marzo 2011

2 Discussione della bozza in un workshop a porte chiuse

Aprile 2011

3 Verifica con i CSR manager delle principali imprese italiane

Maggio – giugno 2011

4 Lancio pubblico del modello di riferimento Giugno 2011

5 Coinvolgimento delle imprese Luglio – novembre 2011

6 Raccolta dei dati Febbraio – aprile 2012

7 Elaborazione dei dati Aprile – maggio 2012

8 Convegno nazionale Giugno 2012

9 Diffusione dei risultati a livello internazionale Sett. – novembre 2012

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Contatti

Mario MolteniDirettore di ALTIS (Università Cattolica)

[email protected]

Fulvio RossiCSR manager di TERNA

[email protected]

1 Indicatori di Corporate Social Responsibility: un nuovo terreno dincontro tra imprese e Sistema...

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