GRI Content Index

The GRI Content Index forms the underlying structure for EVN’s Full Report 2016/17. It shows – according to the requirements of the Global Reporting Initiative (“comprehensive standards”) – where general disclosures and topic-specific disclosures are reported based on materiality criteria . The GRI Content Index also includes additional company-specific indicators which were added at the end of the index.

GRI Standard Disclosure Reference to report page and online information or omission

General disclosures

  
GRI 102: General disclosures 2016  
Organisational profile
102-1 Name of the organisation EVN AG as the parent company of the EVN Group„ (EVN)
102-2 Activities, brands, products, and services 20ff
102-3 Location of headquarters 2344 Maria Enzersdorf, Austria
102-4 Location of operations 20ff; the company's main operating locations are Austria, Bulgaria, Mecedonia and Germany
102-5 Ownership and legal form Listed stock corporation, 31
102-6 Markets served 22f
102-7 Scale of the organisation 20ff, front cover
102-8 Information on employees and other workers 47ff
102-9 Supply chain 57f
102-10 Significant changes to the organisation and its supply chain 58
102-11 Precautionary principle or approach Editorial, 38, 88ff
102-12 External initiatives 61f
102-13 Membership of associations www.evn.at/memberships
Strategy
102-14 Statement from senior decision-maker Editorial, "… with stability and continuity into a successfull future …" (interview with the members of the Executive Board, 25ff
102-15 Key impacts, risks, and opportunities 25ff, 88ff
Ethics and integrity
102-16 Values, principles, standards, and norms of bahaviour 25, 47, 55
102-17 Mechanisms for advice and concerns about ethics 56
Governance
102-18 Governance structure 66ff
102-19 Delegating authority 25
102-20 Executive-level responsibility for economic, environmental, and social topics 25
102-21 Consulting stakeholders on economic, environmental, and social topics 61
102-22 Composition of the highest governance body and its committees 66ff
102-23 Chair of the highest governance body 66ff
102-24 Nominating and selecting the highest governance body 69f
102-25 Conflicts of interest 65ff
102-26 Role of highest governance body in setting purpose, values, and strategy 25ff
102-27 Collective knowledge of highest governance body The report by the Executive Board and the discussions of the other points on the agenda at the Supervisory Board meetings also regularly covered the economic, ecological and social aspects of the respective issues.
102-28 Evaluating the highest governance body's performance 200 (Validation sustainability report)
102-29 Identifying and managing economic, environmental, and social impacts 61
102-30 E£ctiveness of risk management processes 88
102-31 Review of economic, environmental, and social topics 92
102-32 Highest governance body's role in sustainability reporting Members of the Executive Board
102-33 Communicating critical concerns 92f
102-34 Nature and total number of critical concerns 92f
102-35 Remuneration policies 66f, 71f, 179
102-36 Process for determining remuneration 71f
102-37 Stakeholders’ involvement in remuneration 71f
102-38 Annual total compensation ratio 49
102-39 Percentage increase in annual total compensation ratio 49
Stakeholder engagement
102-40 List of stakeholder groups 60
102-41 Collective bargaining agreements 48f
102-42 Identifying and selecting stakeholders 60f
102-43 Approach to stakeholder engagement 61
102-44 Key topics and concerns raised 27
Reporting practice
102-45 Entities included in the consolidated financial statements 182ff
102-46 Defining report content and topic boundaries 27f, back cover, (About this report)
102-47 List of material topics 26f
102-48 Restatements of information No significant restatement
102-49 Changes in reporting No major changes, back cover, (About this report)
102-50 Reporting period Back cover, (About this report)
102-51 Date of most recent report Back cover, (About this report)
102-52 Reporting cycle Back cover, (About this report)
102-53 Contact point for questions regarding the report Back cover, (Editorial information)
102-54 Claims of reporting in accordance with the GRI standards 200 (Validation sustainability report)
102-55 GRI content index 202
102-56 External assurance 200

Material topics
Series: Economic topics

Economic performance
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 47, 115ff
103-2 The management approach and its components 47, 115ff
103-3 Evaluation of the management approach 47, 115ff
GRI 201: Economic performance 2016
201-1 Direct economic value generated and ditsributed Front cover, 79ff
201-2 Financial implications and other risks and opportunities due to climate change 88
201-3 Defined benefit plan obligations and other retirement plans 55
201-4 Financial assistance received from government 87
Market presence
GRI 103: Management approach 2016
103-1Explanation of the material topic and its boundary 20ff
103-2The management approach and its components 20ff
103-3 Evaluation of the management approach 20ff
GRI 202: Market presence 2016
202-1Ratios of standard entry level wage by gender compared to local minimum wage 47f
202-2Proportion of senior management hired from the local community 53
Indirect economic impacts
GRI 103: Management approach 2016
103-1Explanation of the material topic and its boundary 62, 86f
103-2 The management approach and its components 62, 86f
103-3 Evaluation of the management approach 62, 86f
GRI 203: Indirect economic impacts 2016
203-1 Infrastructure investments and services supported 84ff
203-2 Significant indirect economic impacts 62
Procurement practices
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 57ff
103-2 The management approach and its components 57ff
103-3 Evaluation of the management approach 57ff
GRI 204: Procurement practices 2016
204-1 Proportion of spending on local suppliers 58
Anti-corruption
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 55ff
103-2 The management approach and its components 55ff
103-3 Evaluation of the management approach 55ff
GRI 205: Anti-corruption 2016
205-1 Operations assessed for risks related to corruption 55f
205-2 Communication and training about anti-corruption policies and procedures 55f
205-3 Confirmed incidents of corruption and actions taken 56
Anti-competitive behaviour
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 55ff
103-2The management approach and its components 55ff
103-3Evaluation of the management approach 55ff
GRI 206: Anti-competitive behaviour 2016
206-1Legal actions for anti-competitive behaviour, anti-trust and monopoly practices 57

Series: Environmental topics

Materials
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 39, 42f
103-2 The management approach and its components 39, 42f
103-3 Evaluation of the management approach 39, 42f
GRI 301: Materials 2016
301-1 Materials used by weight or volume 42f
301-2 Recycled input materials used 42f
301-3 Reclaimed products and their packaging materials N/a due to the company’s business activities
Energy
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 41f
103-2 The management approach and its components 41f
103-3 Evaluation of the management approach 41f
GRI 302: Energy 2016
302-1 Energy consumption within the organisation 41f
302-2 Energy consumption outside of the organisation N/a due to the company’s business activities
302-3 Energy intensity 41f
302-4 Reduction of energy consumption 41f
302-5 Reductions in energy requirements of products and services N/a due to the company’s business activities
Water
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 43
103-2 The management approach and its components 43
103-3 Evaluation of the management approach 43
GRI 303: Water 2016
303-1 Water withdrawal by source 43
303-2 Water sources significantly affected by withdrawal of water 43
303-3 Water recycled and reused 43
Biodiversity
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 45f
103-2 The management approach and its components 45f
103-3 Evaluation of the management approach 45f
GRI 304: Biodiversity 2016
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas 45f
304-2 Significant impacts of activities, products, and services on biodiversity 45f
304-3 Habitats protected or restored 45f
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations www.evn.at/nature-conservation
Emissions
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 40f, 26
103-2 The management approach and its components 40f, 26
103-3 Evaluation of the management approach 40f, 26
GRI 305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions 40
305-2 Energy indirect (Scope 2) GHG emissions 40
305-3 Other indirect (Scope 3) GHG emissions 40
305-4 GHG emissions intensity 40
305-5 Reduction of GHG emissions 41
305-6 Emissions of ozone-depleting substances (ODS) All EVN plants are closed plants
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions 41
Effluents and waste
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 44f
103-2 The management approach and its components 44f
103-3 Evaluation of the management approach 44f
GRI 306: Effluents and waste 2016
306-1 Water discharge by quality and destination 44
306-2 Waste by type and disposal method 45
306-3 Significant spills 45
306-4 Transport of hazardous waste 45
306-5 Water bodies affected by water discharges and/or runoff 44f
Environmental compliance
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 39
103-2 The management approach and its components 39
103-3 Evaluation of the management approach 39
GRI 307: Environmental compliance 2016
307-1 Non-compliance with environmental laws and regulations No relevant incidents
Supplier environmental assessment
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 59
103-2 The management approach and its components 59
103-3 Evaluation of the management approach 59
GRI 308: Supplier environmental assessment 2016
308-1 New suppliers that were screened using environmental criteria 59
308-2 Negative environmental impacts in the supply chain and actions taken 59

Series: Social topics

Employment
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 47ff
103-2 The management approach and its components 47ff
103-3 Evaluation of the management approach 47ff
GRI 401: Employment 2016
401-1 New employee hires and employee turnover 47f, 51
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees 54f
401-3 Parental leave 54
Labor/management relations
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 47ff
103-2 The management approach and its components 47ff
103-3 Evaluation of the management approach 47ff
GRI 402: Labor/management relations 2016
402-1 Minimum notice periods regarding operational changes 48f
Occupational health and safety
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 49
103-2 The management approach and its components 49
103-3 Evaluation of the management approach 49
GRI 403: Occupational health and safety 2016
403-1 Workers representation in formal joint management-worker health and safety committees 49
403-2 Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities 49f
403-3 Workers with high incidence or high risk of diseases related to their occupation 49f
403-4 Health and safety topics covered in formal agreements with trade unions 49
Training and education
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 52
103-2 The management approach and its components 52
103-3 Evaluation of the management approach 52
GRI 404: Training and education 2016
404-1 Average hours of training per year per employee 52
404-2 Programmes for upgrading employee skills and transition assistance programmes 52ff
404-3 Percentage of employees receiving regular performance and career development reviews 53
Diversity and equal opportunity
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 47
103-2 The management approach and its components 47
103-3 Evaluation of the management approach 47
GRI 405: Diversity and equal opportunity 2016
405-1 Diversity of governance bodies and employees 51
405-2 Ratio of basic salary and remuneration of women to men 47f
Non-discrimination
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 47
103-2 The management approach and its components 47
103-3 Evaluation of the management approach 47
GRI 406: Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken 56
Freedom of association and collective bargaining
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary For EVN and its subsidiaries at all locations, the right of free assembly and collective negotiation represents a cornerstone for the implementation of the Universal Declaration of Human Rights as well as the core work norms of the International Labour Organisation (ILO).
103-2 The management approach and its components See above
103-3 Evaluation of the management approach See above
GRI 407: Freedom of association and collective bargaining 2016
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk See above
Security practices
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 55f
103-2 The management approach and its components 55f
103-3 Evaluation of the management approach 55f
GRI 410: Security practices 2016
410-1 Security personnel trained in human rights policies or procedures 56f
Human rights assessment
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 55f
103-2 The management approach and its components 55f
103-3 Evaluation of the management approach 55f
GRI 412: Human rights assessment 2016
412-1 Operations that have been subject to human rights reviews or impact assessments 55f
412-2 Employee training on human rights policies or procedures 56f
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening No incidents
Local communities
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 60ff
103-2 The management approach and its components 60ff
103-3 Evaluation of the management approach 60ff
GRI 413: Local communities 2016
413-1 Operations with local community engagement, impact assessments, and development programmes 61
413-2 Operations with significant actual and potential negative impacts on local communities 61
Supplier social assessment
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 59
103-2 The management approach and its components 59
103-3 Evaluation of the management approach 59
GRI 414: Supplier social assessment 2016
414-1 New suppliers that were screened using social criteria 59
414-2 Negative social impacts in the supply chain and actions taken 59
Public policy
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 75f, 88ff
103-2 The management approach and its components 75f, 88ff
103-3 Evaluation of the management approach 75f, 88ff
GRI 415: Public policy 2016
415-1 Political contributions No relevant incidents
Customer health and safety
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 38
103-2 The management approach and its components 38
103-3 Evaluation of the management approach 38
GRI 416: Customer health and safety 2016
416-1 Assessment of the health and safety impacts of product and service categories 38
416-1 Incidents of non-compliance concerning the health and safety impacts of products and services No relevant incidents
Marketing and labelling
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 38
103-2 The management approach and its components 38
103-3 Evaluation of the management approach 38
GRI 417: Marketing and labelling 2016
417-1 Requirements for product and service information and labelling 38
417-2 Incidents of non-compliance concerning product and service information and labelling No relevant incidents
417-3 Incidents of non-compliance concerning marketing communications No relevant incidents
Customer privacy
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 36f
103-2 The management approach and its components 36f
103-3 Evaluation of the management approach 36f
GRI 418: Customer privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data No substantiated complaints
Socioeconomic compliance
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 36f
103-2 The management approach and its components 36f
103-3 Evaluation of the management approach 36f
GRI 419: Socioeconomic compliance 2016
419-1 Non-compliance with laws and regulations in the social and economic area No relevant incidents
Supply security (company-specific supplementary indicators)
GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 33f
103-2 The management approach and its components 33f
103-3 Evaluation of the management approach 33f
Company-specific supplementary indicators
Installed capacity 34
Energy generation by primary energy source 98
Total length of transmission and distribution lines 20ff
  CO2 emission certificates 58
  Efficiency of long-distance lines and distribution networks 33f
  Frequency and duration of a power failure 34
  Average availability of power plants 34
  Population in sales area without electricity supply Full coverage of basic energy supply for the populations can be assumed in all countries where EVN is the electricity supplier.
Y
EVN GHB 2016/17