GRI G4 Content Index
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General Standard Disclosure |
Description | Reference to report page or online information |
Additional notes |
General Standard Disclosures | |||
Strategy and Analysis | |||
G4-1 | Statement by the most senior decision-maker | 35ft | |
G4-2 | Description of key impacts, risks and opportunities | 121ft | |
Organisational Profile | |||
G4-3 | Organisational profile: brands, products, and services | 29ff | |
G4-4 | Overview of products | 29 | |
G4-5 | Organisational profile: location of the organisation's headquarters | 29 | |
G4-6 | Overview of significant operations | 29 | |
G4-7 | Nature of ownership and legal form | 75 | |
G4-8 | Markets | 29, 34 | |
G4-9 | Organisational profile: scale of the organisation | 29, 1 13 | |
G4-10 | Employment structure | 62 | |
G4-1 1 | Percentage of employees under collective agreements | 65 | |
G4-12 | Description of the supply chain | 92f | |
G4-13 | Changes in the shareholder structure or supply chain | No major changes | |
Significant changes in the organisation | |||
G4-14 | Precautionary principle | 35ff, 45ff, 83 | |
G4-15 | Commitment to voluntary initiatives | 48 | |
G4-16 | Active memberships | 48; www.evn.at/EVN-Group/responsibility/CSR-strategy/Content.aspx | |
EU1 | Installed capacity | 30f, 24 | |
EU2 | Energy generation by primary energy source | 32, 130 | |
EU3 | Number of customers | 54 | |
EU4 | Total length of transmission and distribution lines | 32 | |
EU5 | Allocation of CO2 emission allowances | 107 | |
Identified Material Aspects and Boundaries | |||
G4-17 | Companies included in the consolidated financial statements | 218ft | |
G4-18 | Definition of report content | 4, 50f; | |
G4-19 | Material aspects | www.evn.at/EVN-Group/responsibility/CSR-reporting.aspx | |
G4-20 | Boundaries for all material aspects within the organisation | 37f0 | |
G4-21 | Boundaries for all material aspects outside the organisation | 37f | |
G4-22 | Restatements of information provided in previous reports | 50 | |
G4-23 | Changes in the scope and aspect boundaries | 4 | |
Stakeholder Engagement | |||
G4-24 | List of stakeholders | 50ff | |
G4-2 5 | Selection of stakeholders | 50f | |
G4-2 6 | Stakeholder engagement | 50ff | |
G4-27 | Results of engagement | 50f | |
Report Profile | |||
G4-28 | Reporting period | 4 | |
G4-29 | Previous report | 4 | |
G4-30 | Reporting cycle | 4 | |
G4-31 | Contact for sustainability management | Back cover | |
G4-32 | GRI Index | 246 | |
G4-33 | External assurance | 4, 244 | |
Governance | |||
G4-34 | Governance structure and governance bodies, sustainability committees | 97ff | |
G4-35 | Process for sustainability management - responsibilities and implementation process | ||
starting from the highest governance body | 45ff | ||
G4-36 | Reporting on economic, environmental and social topics to the highest governance body | 47 | |
G4-37 | Processes for consultation between stakeholders and the highest governance body | 45 | |
G4-38 | Composition of the highest governance body and its committees | 97ff | |
G4-39 | Separation between Supervisory Board and Executive Board | 97ff | |
G4-40 | Nomination and selection processes for the highest governance body | 97ff | |
G4-41 | Processes to avoid conflicts of interest | 97ff | |
G4-42 | Responsibilities of the highest governance body in defining goals, values and strategies | ||
related to economic, environmental and social impacts | 45 | ||
G4-43 | Development of the highest governance body's collective knowledge in connection with sustainability | 45 | |
G4-44 | Evaluation of the highest governance body's performance with regard to sustainable development | 48 | |
G4-45 | Role of the highest governance body in the identification and management of economic, | ||
environmental and social impacts, risks, and opportunities | 51f | ||
G4-46 | Role of the highest governance body in reviewing risk management processes for | ||
economic, environmental and social risks | 121 | ||
G4-47 | frequency of the highest governance body's review of economic, environmental and | ||
social impacts, risks, and opportunities | 125f | ||
G4-48 | Highest committee or position that formally reviews and approves the sustainability report | 47f | |
G4-49 | Process for communicating critical concerns to the highest governance body | 45 | |
G4-50 | Nature and total number of critical concerns communicated to the highest governance body | 45 | |
G4-51 | Remuneration policies for the highest governance body and senior executives | 102f | |
G4-52 | Determination of remuneration | 102f | |
G4-53 | Inclusion of stakeholders' views regarding remuneration | 45 | |
G4-54 | Ratio of the annual total compensation for the highest-paid individual to the median annual | ||
total compensation for all employees | 65 | ||
G4-55 | Ratio of percentage increase in annual total compensation for the highest-paid individual | ||
to the median percentage increase in annual total compensation for all employees | 65 | ||
Ethics and Integrity | |||
G4-56 | Code of Conduct | 36, 45f | |
G4-57 | Internal and external processes for compliance and integrity | 45f | |
G4-58 | Mechanisms for reporting concerns on integrity | 45f | |
Specific Standard Disclosures | |||
CATEGORY: ECONOMIC | |||
Economic Performance | 35ff, 113ff, 142ff | ||
G4-EC1 | Direct economic value generated and distributed | 78f | |
G4-EC2 | Financial implications and other risks and opportunities posed by the climate change and their impact on the organisation’s activities | 121 | |
G4-EC3 | Coverage of the organisation’s obligations from the defined benefit pension plan | 68, 165f | |
G4-EC4 | Coverage of the organisation’s obligations from the defined benefit pension plan | 79 | |
Market Presence | 29ff, 35ff, 54 | ||
G4-EC5 | Ratio of entry level wage by gender to minimum wage at significant locations | 65 | |
G4-EC6 | Percentage of senior management at significant locations of operation that are
hired from the local community |
70 | |
Indirect Economic Impacts | |||
G4-EC7 | Development and impact of significant infrastructure investments and services supported | 79 | |
G4-EC8 | Type and scope of significant indirect economic impacts | 78 | |
Procurement Practices | 92ff | ||
G4-EC9 Proportion of spending on local suppliers at significant locations of operation | 92 | ||
Availability and Reliability | 15, 23ff, 35ff | ||
EU10 Planned capacity in relation to expected demand | 36 | ||
Demand-Side Management | 25 | ||
Research and Development | 24f, 120 | ||
Plant Decommissioning | Not relevant; EVN does not
operate any nuclear power |
||
System Efficiency | 2 6, 35ff | ||
EU1 1
EU12 |
Efficiency of thermal power generation plants
Efficiency of long-distance lines and distribution networks |
26
26 |
|
CATEGORY: ENVIRONMENTAL Materials |
83 | ||
G4-EN1 | Materials used by weight and volume | 83f | |
G4-EN2 | Percentage of recycled input materials in relation to total materials used | 83f | |
Energy | 83 | ||
G4-EN3 | Energy consumption within the organisation | 84 | N/a due to the company's
business activities |
G4-EN4 | Energy consumption outside the organisation | 84 | |
G4-EN5 | Energy intensity | 84f | |
G4-EN6 | Reduction of energy consumption | 84f | |
G4-EN7 | Reduction in the energy requirements of products and services | ||
Water | 83 | ||
G4-EN8
G4-EN9 G4-EN10 |
Total water withdrawal by source Water sources significantly affected by withdrawal of water Percentage and total volume of water recycled and reused |
87
87 87 |
|
Biodiversity | 83 | ||
G4-EN11 | Locations adjacent to protected areas and areas with high biodiversity value outside protected areas | 87 | |
G4-EN12 | Description of significant impact of business activities, production and services on biodiversity | 88f | |
EU13 | Biodiversity of replacement areas | 89 | |
G4-EN13 | Protected or restored habitats | 88f | |
G4-EN14 | Number of IUCN red list species and national conservation list species with habitats In areas affected by business operations | 88f | |
Emissions | 83, 35ff | ||
G4-EN15 | Direct greenhouse gas emissions (Scope 1) | 85 | |
G4-EN16 | Indirect energy-related greenhouse gas emissions (Scope 2) | 85 | |
G4-EN17 | Other indirect greenhouse gas emissions (Scope 3) | 85 | |
G4-EN18 | Intensity of greenhouse gas emissions | 85 | |
G4-EN19 | Reduction of greenhouse gas emissions | 86f | |
G4-EN20 | Emissions of ozone-depleting substances | All EVN plants are closed plants | |
G4-EN21 | NOX, SOX and other significant air emissions | 85 | |
Wastewater and Waste | 83 | ||
G4-EN22 | Total water discharge by quality and destination | 89 | |
G4-EN23 | Waste | 89 | |
G4-EN24 | Total number and volume of significant spills | 89 | |
G4-EN25 | Exports/imports of hazardous waste | 90 | |
G4-EN26 | Identity, size, protected status and biodiversity of water bodies and related habitats significantly affected by the organisation |
90 | |
Products and Services | 54f, 59 | ||
G4-EN27 | Reduction of environmental impacts of products | 91 | |
G4-EN28 | Percentage of reclaimed products sold and their packaging materials by category | N/a due to the company's | |
Compliance | business activities | ||
G4-EN29 | Fines and non-monetary sanctions for non-compliance with environmental laws and regulations | No relevant incidents | |
Transport | 83, 91 | ||
G4-EN30 | Significant environmental impacts of transportation | 91 | |
Insgesamt | 83, 91 | ||
GN-EN31 | Total expenditures and investments for environmental protection | 91 | |
Supplier Environmental Assessment | |||
G4-EN32 | Percentage of suppliers screened using environmental criteria | 95 | |
G4-EN33 | Environmental impacts of the supply chain | Not reported due to classification in the materiality matrix | |
Environmental Grievance Mechanisms | |||
G4-EN34 | Number of complaints about environmental impacts | Not reported due to classification in the materiality matrix | |
CATEGORY: SOCIAL | |||
Labour Practices and Decent Work |
62f | ||
G4-LA1 | Total number of employees and turnover | 62,64 | |
G4-LA2 | Benefits provided only to full-time employees | 68 | |
EU15 | Percentage of employees who will retire in the next five to ten years | 65f | |
EU17 | Work days of subcontractors and suppliers for construction, servicing and maintenance | 95f | |
EU18 | Subcontractors and suppliers who have participated in health and safety training programmes | ||
G4-LA3 | Percentage of employees who return to work and remain after parental leave | 95f | |
Labour-Management Relations | 65ff | ||
G4-LA4 | Minimum notice periods regarding changes in collective agreements | 65ff | |
Occupational Health and Safety | 62f, 70 | ||
G4-LA5 | Percentage of employees represented in occupational safety committees | 65 | |
G4-LA6 | Injuries, occupational diseases, lost days | 70f | |
G4-LA7 | Workers with high incidence or high risk of diseases related to their occupation | 70f | |
G4-LA8 | Health and safety topics covered in formal agreements with trade unions | 70f | |
Training and Education | 68ff | ||
G4-LA9 | Training per employee | 69 | |
G4-LA10 | Programmes for skills management | 68 | |
G4-LA11 | Employees receiving regular reviews | 70 | |
Diversity and Equal Opportunity | 62f | ||
G4-LA12 | Diversity and equal opportunity | 63f | |
Equal Remuneration for Women and Men | 62f | ||
G4-LA13 | Remuneration differences by gender | 64 | |
Supplier Assessment for Labour Practices | |||
G4-LA14 | Percentage of suppliers screened using labour practices criteria | 93ff | |
G4-LA15 | Impacts on labour practices in the supply chain | Not reported due to classification in the materiality matrix | |
Labour Practices Grievance Mechanisms | |||
G4-LA16 | Number of complaints about labour practices | Not reported due to classification in the materiality matrix | |
Human Rights |
77, 45ff | ||
G4-HR1 | Human rights in investments | 77 | |
G4-HR2 | Total number of training hours for employees devoted to human rights policies and procedures in the organisation | 46 | |
Non-discrimination | 77f | ||
G4-HR3 | Number of incidents of discrimination and actions taken | 81 | |
Freedom of Association and Collective Bargaining | 77f, 81f | ||
G4-HR4 | Right to association and collective bargaining | 81f | |
Child Labour | |||
G4-HR5 | Business locations and suppliers with a risk of child labour | Not reported due to classification in the materiality matrix | |
Forced or Compulsory Labour | |||
G4-HR6 | Business locations and suppliers with a risk of forced or compulsory labour | Not reported due to classification in the materiality matrix | |
Security Practices | |||
G4-HR7 | Security personnel who have received training in human rights | 82 | |
Indigenous Rights | |||
G4-HR8 | Incidents of violations involving rights of indigenous peoples | Not reported due to classification in the materiality matrix | |
Human Rights Reviews | |||
G4-HR9 | Business locations subject to human rights reviews | 82 | |
Supplier Human Rights Assessment | |||
G4-HR10 | Percentage of suppliers screened using human rights criteria | 93f | |
G4-HR11 | Human rights impacts in the supply chain | Not reported due to classification in the materiality matrix | |
Human Rights Grievance Mechanisms | |||
G4-HR12 | Number of complaints regarding human rights impacts | Not reported due to classification in the materiality matrix | |
Society |
|||
G4-SO1 | Percentage of operations with implemented local community engagement, impact assessments and development programmes | 51f | |
EU22 | Relocations | No relocations during the reporting period | |
G4-SO2 | Operations with significant negative impacts on local communities | 51f | |
Anti-corruption | 45ff | ||
G4-SO3 | Assessed operations | 80 | |
G4-SO4 | Training on anti-corruption | 80 | |
G4-SO5 | Incidents of corruption | 80 | |
Public Policy | |||
G4-SO6 | Total value of political contributions by country and recipient | No relevant incidents | |
Anti-competitive Behaviour | |||
G4-SO7 | Anti-trust laws | 80f | |
Compliance | |||
G4-SO8 | Significant fines | 81 | |
Disaster and Emergency Planning | 77 | ||
Supplier Assessment for Impacts on Society | |||
G4-SO9 | Percentage of suppliers screened using criteria for impacts on society | 95 | |
G4-SO10 | Impacts on society in the supply chain | Not reported due to classification in the materiality matrix | |
Grievance Mechanisms for Impacts on Society | |||
G4-SO1 1 | Number of complaints regarding impacts on society | Not reported due to classification in the materiality matrix | |
Product Responsibility |
54f, 58ff | ||
G4-PR1 | Products assessed for health and safety impacts | 59f | |
G4-PR2 | Incidents of non-compliance with product safety and customer health requirements | 59 | |
EU25 | Accidents at plants with damage to external persons | 60 | |
Product and Service Labelling | 59 | ||
G4-PR3 | Product information | 59, 95, 107 | |
G4-PR4 | Incidents of non-compliance with mandatory or voluntary labelling requirements for products and services | 95 | |
G4-PR5 | Customer satisfaction surveys | 55ff | |
Marketing | 54f, 58f | ||
G4-PR6 | Sale of banned or disputed products | 59 | |
G4-PR7 | Total number of incidents of non-compliance with mandatory or voluntary advertising requirements | 59 | |
Customer Privacy | 59 | ||
G4-PR8 | Total number of substantiated complaints received concerning breaches of customer privacy
and the loss of customer data |
59f | |
Compliance | |||
G4-PR9 | Fines for non-compliance with laws and regulations concerning the provision and use of
products and services |
60 | |
Access | 23ff, 35ff | ||
EU26 | Population in sales area without electricity supply | 61 | |
EU27 | Electricity disconnections due to payment arrears | 61 | |
EU28 | Frequency of power failures for regulatory reasons | 26 | |
EU29 | Average duration of a power failure | 26 | |
EU30 | Average availability of power stations | 26 | |
Accessibility | 54ff |