Capitolo IV: L'indice di performance della responsabilità sociale della Reverse
3. Nuovi sviluppi nel legame tra Reverse Logistics e sostenibilità
Lo studio su citato si basa sulla normativa GRI del 2002, ma come già visto nel Capitolo III, questa si è evoluta passando alla versione aggiornata del 2013, la cosiddetta G4, dopo aver visto due passaggi intermedi con le versioni G3 e G3.1.
Il presente paragrafo descrive la trasformazione del SRRLI con l'applicazione delle nuove linee guida G4, evidenziando come questa sia una materia in continua evoluzione e meritevole di attenzione.
Dapprima avviene la trasformazione degli indicatori del 2002 ai nuovi del 2013. Questo passaggio è stato effettuato analizzando i documenti messi a disposizione dalla GRI direttamente sul sito internet4, i quali permettono alle aziende che fin'ora si sono dotate delle linee guida vecchie, di potersi aggiornare.
La nuova versione, come è stato evidenziato, è stata completamente rinnovata rispetto alle precedenti e presenta una più ampia e dettagliata parte di General Standard
Disclosure anch'essa caratterizzata dalla presenza di indicatori, qualitativi e quantitativi. Tabella 4.2: Trasformazione indicatori G2 in G4.
GRI 2002 - G2 GRI 2013 - G4
ECONOMIC INDICATORS
EC1. Net sales. G4-EC1 direct economic value in reverse logistics generated and distributed
EC3. Cost of all goods, materials, and services purchased. EC7. Increase/decrease in retained earnings at end of period.
EC10. Donations to community, civil society, and other groups broken down in terms of cash and in-kind donations per type of group.
EC8. Total sum of taxes of all types paid broken down by country. G4-EC4 financial assistance received from government associated with reverse logistics
EC9. Subsidies received broken down by country or region.
EC4. Percentage of contracts that were paid in accordance with agreed terms, excluding agreed penalty arrangements.
G4-EC5 ratios of standard entry level wage by gender compared to local minimum wage at significant locations of reverse logistics operation
EC12. Total spent on non-core business infrastructure development. G4-EC7 development and impact of infrastructure investments and services supported in association with reverse logistics
EC13. The organisation’s indirect economic impacts. G4-EC8 significant indirect economic impacts, including the extent of impacts regarding reverse logistics systems
EC11. Supplier breakdown by organisation and country. G4.1 Provide a statement from the most senior decision-maker of the organization (such as CEO, chair, or equivalent senior position) about the relevance of sustainability to the organization and the organization’s strategy for addressing sustainability
EC2. Geographic breakdown of markets. G4.8 Report the markets served (including geographic breakdown, sectors served, and
EC6. Distributions to providers of capital broken down by interest on debt and borrowings, and dividends on all classes of shares, with any arrears of preferred dividends to be disclosed.
G4.9 Report the scale of the organization (including: total number of employees, total number of operations, net sales (for private sector organizations) or net revenues (for public sector organizations), total capitalization broken down in terms of debt and equity (for private sector organizations), quantity of products or services provided) EC5. Total payroll and benefits (including wages, pension, other benefits, and
redundancy payments) broken down by country or region. G4.51 Report the remuneration policies for the highest governance body and senior executives for the below types of remuneration. Report how performance criteria in the remuneration policy relate to the highest governance body’s and senior executives’ economic, environmental and social objectives.
ENVIRONMENTAL INDICATORS
EN1. Total materials use other than water, by type. G4-EN1 materials used by weight or volume
EN2. Percentage of materials used that are wastes (processed or unprocessed) from
sources external to the reporting organisation. G4-EN2 percentage of materials used that are recycled input materials
EN3. Direct energy use segmented by primary source. G4-EN3 energy consumption within the organization
EN19. Other indirect (upstream/downstream) energy use and implications, such as organisational travel, product lifecycle management, and use of energy-intensive materials.
EN4. Indirect energy use. G4-EN4 energy consumption outside of the organization
EN18. Energy consumption footprint (i.e., annualised lifetime energy requirements) of major products.
G4-EN5 energy intensity
EN17. Initiatives to use renewable energy sources and to increase energy efficiency. G4-EN6 reduction of energy consumption
EN5. Total water use. G4-EN8 total water withdrawal by source
EN20. Water sources and related ecosystems/habitats significantly affected by use of
water. G4-EN9 water sources significantly affected by withdrawal of water
EN22. Total recycling and reuse of water. G4-EN10 percentage and total volume of water recycled and reused
EN6. Location and size of land owned, leased, or managed in biodiversity-rich habitats.
G4-EN11 operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
EN23. Total amount of land owned, leased, or managed for production activities or extractive use.
EN24. Amount of impermeable surface as a percentage of land purchased or leased. EN7. Description of the major impacts on biodiversity associated with activities
and/or products and services in terrestrial, fresh- water, and marine environments. G4-EN12 description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas
EN25. Impacts of activities and operations on protected and sensitive areas. EN29. Business units currently operating or planning operations in or around protected or sensitive areas.
EN26. Changes to natural habitats resulting from activities and operations and
percentage of habitat protected or restored. G4-EN13 habitats protected or restored
EN27. Objectives, programmes, and targets for protecting and restoring native ecosystems and species in degraded areas
EN28. Number of IUCN Red List species with habitats in areas affected by
operations G4-EN14 total number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk
EN8. Greenhouse gas emissions. G4-EN16 energy indirect greenhouse gas (GHG) emissions
EN9. Emissions of ozone-depleting substances. G4-EN20 emissions of ozone-depleting substances (ODS)
EN10. NOx, SOx, and other significant air emissions by type. G4-EN21 NOX, SOX, and other significant air emissions
EN12. Significant discharges to water by type. G4-EN22 total water discharge by quality and destination
EN11. Total amount of waste by type and destination. G4-EN23 total weight of waste by type and disposal method
EN13. Significant spills of chemicals, oils, and fuels in terms of total number and total volume.
G4-EN24 total number and volume of significant spills
EN14. Significant environmental impacts of principal products and services. G4-EN27 extent of impact mitigation of environmental impacts of products and services
EN15. Percentage of the weight of products sold that is reclaimable at the end of the products’ useful life and percentage that is actually reclaimed.
G4-EN28 percentage of products sold and their packaging materials that are reclaimed by category
EN16. Incidents of and fines for non-compliance with all applicable international declarations/ conventions/ treaties, and national, sub-national, regional, and local regulations associated with environmental issues.
G4-EN29 monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations G4-EN25 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
G4-EN30 significant environmental impacts of transporting products and other goods and materials for the organization’s operations, and transporting members of the workforce
SOCIAL INDICATORS Labor Practices and Decent Work
LA12. Employee benefits beyond those legally mandated. G4-LA2. Benefits provided to full-time employees that are not provided to temporary or part- time employees, by significant locations of operation
LA4. Policy and procedures involving information, consultation, and negotiation with employees over changes in the reporting organisation’s operations (e.g., restructuring).
G4-LA4. Minimum notice periods regarding operational changes, including whether these are specified in collective agreements
LA13. Provision for formal worker representation in decision-making or management, including corporate governance.
LA6. Description of formal joint health and safety committees comprising management and worker representatives and pro- portion of workforce covered by any such committees.
G4-LA5 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
LA5. Practices on recording and notification of occupational accidents and diseases, and how they relate to the ILO Code of Practice on Recording and Notification of Occupational Accidents and Diseases.
G4-LA6 type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender LA7. Standard injury, lost day, and absentee rates and number of work-related
fatalities (including subcontracted workers).
LA8. Description of policies or programmes (for the workplace and beyond) on
HIV/AIDS. G4-LA7 workers with high incidence or high risk of diseases related to their occupation
LA14. Evidence of substantial compliance with the ILO Guidelines for Occupational
Health Management Systems. G4-LA8 health and safety topics covered in formal agreements with trade unions LA15. Description of formal agreements with trade unions or other bona fide
employee representatives covering health and safety at work and proportion of the workforce covered by any such agreements.
LA9. Average hours of training per year per employee by category of employee. G4-LA9 average hours of training per year per employee by gender, and by employee category
LA16. Description of programmes to support the continued employability of employees and to manage career endings.
G4-LA10 programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings LA17. Specific policies and programmes for skills management or for lifelong
learning.
G4-LA11. Percentage of employees receiving regular performance and career development reviews, by gender and by employee category.
LA10. Description of equal opportunity policies or programmes, as well as
monitoring systems to ensure compliance and results of monitoring. G4-LA12 composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity
LA11. Composition of senior management and corporate governance bodies (including the board of directors), including female/male ratio and other indicators of diversity as culturally appropriate.
LA11. Composition of senior management and corporate governance bodies (including the board of directors), including female/male ratio and other indicators of diversity as culturally appropriate.
G4-LA13 ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation
LA1. Breakdown of workforce, where possible, by region/country, status (employee/non-employee), employment type (full time/part time), and by employment contract (indefinite or permanent/fixed term or temporary). Also identify workforce retained in conjunction with other employers (temporary agency workers or workers in co-employment relationships), segmented by region/country.
G4.10 Report the total number of employees by employment contract and gender. Report the total number of permanent employees by employment type and gender. Report the total workforce by employees and supervised workers and by gender. Report the total workforce by region and gender. Report whether a substantial portion of the organization’s work is performed by workers who are legally recognized as self-employed, or by individuals other than employees or supervised workers, including employees and supervised employees of contractors. Report any significant variations in employment numbers (such as seasonal variations in employment in the tourism or agricultural industries).
LA3. Percentage of employees represented by independent trade union organisations or other bona fide employee representatives broken down geographically OR percentage of employees covered by collective bargaining agreements broken down by region/country.
G4.11 Report the percentage of total employees covered by collective bargaining agreements.
Human Rights
HR1. Description of policies, guidelines, corporate structure, and procedures to deal with all aspects of human rights relevant to operations, including monitoring mechanisms and results.
G4-HR1 total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening HR3. Description of policies and procedures to evaluate and address human rights
performance within the supply chain and contractors, including monitoring systems and results of monitoring.
HR8. Employee training on policies and practices concerning all aspects of human
rights relevant to operations. G4-HR2 total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained
HR4. Description of global policy and procedures/programmes preventing all forms of discrimination in operations, including monitoring systems and results of monitoring.
G4-HR3 total number of incidents of discrimination and corrective actions taken
HR5. Description of freedom of association policy and extent to which this policy is universally applied independent of local laws, as well as description of procedures/programmes to address this issue.
G4-HR4 operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures taken to support these rights
HR6. Description of policy excluding child labour as defined by the ILO Convention 138 and extent to which this policy is visibly stated and applied, as well as description of procedures/ programmes to address this issue, including monitoring systems and results of monitoring.
G4-HR5 operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor
which this policy is visibly stated and applied as well as description of procedures/programmes to address this issue, including monitoring systems and results of monitoring.
forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor
HR11. Human rights training for security personnel. G4-HR7 percentage of security personnel trained in the organization’s human rights policies or procedures that are relevant to operations
HR12. Description of policies, guidelines, and procedures to address the needs of indigenous people.
G4-HR8 total number of incidents of violations involving rights of indigenous peoples and actions taken
HR2. Evidence of consideration of human rights impacts as part of investment and procurement decisions, including selection of suppliers/contractors.
G4-HR10 percentage of new suppliers that were screened using human rights criteria HR9. Description of appeal practices, including, but not limited to, human rights
issues.
G4-HR12. Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms.
HR10. Description of non-retaliation policy and effective, confidential employee grievance system (including, but not limited to, its impact on human rights). HR13. Description of jointly managed community grievance mechanisms/authority.
G4-HR9. Total number and percentage of operations that have been subject to human rights reviews or impact assessments.
G4-HR11. Significant actual and potential negative human rights impacts in the supply chain and actions taken.
Society
SO1. Description of policies to manage impacts on communities in areas affected by activities, as well as description of proce- dures/programmes to address this issue, including monitoring systems and results of monitoring.
G4-SO1. Percentage of operations with implemented local community engagement, impact assessments, and development programs.
SO2. Description of the policy, procedures/management systems, and compliance
mechanisms for organisations and employees addressing bribery and corruption. G4-SO3. Total number and percentage of operations assessed for risks related to corruption and the significant risks identified. G4-SO4. Communication and training on anti-corruption policies and procedures. SO3. Description of policy, procedures/management systems, and compliance
mechanisms for managing political lobbying and contributions. G4-SO6. Total value of political contributions by country and recipient/beneficiary. SO5. Amount of money paid to political parties and institutions whose prime function
is to fund political parties or their candidates.
SO6. Court decisions regarding cases pertaining to anti-trust and monopoly
regulations. G4.SO7. Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes. SO7. Description of policy, procedures/management systems, and compliance
mechanisms for preventing anti-competitive behaviour.
Product Responsibility
PR1. Description of policy for preserving customer health and safety during use of products and services, and extent to which this policy is visibly stated and applied, as well as description of procedures/programmes to address this issue, including monitoring systems and results of monitoring.
G4-PR1. Percentage of significant product and service categories for which health and safety impacts are assessed for improvement.
PR5. Number of complaints upheld by regulatory or similar official bodies to oversee or regulate the health and safety of prod- ucts and services.
PR6. Voluntary code compliance, product labels or awards with respect to social and/or environmental responsibility that the reporter is qualified to use or has received.
PR4. Number and type of instances of non-compliance with regulations concerning customer health and safety, including the penalties and fines assessed for these breaches.
G4-PR2. Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes.
PR2. Description of policy, procedures/management systems, and compliance
mechanisms related to product information and labelling. G4-PR3. Type of product and service information required by the organization’s procedures for product and service information and labeling, and percentage of significant product and service categories subject to such information requirements. PR7. Number and type of instances of non-compliance with regulations concerning
product information and labelling, including any penalties or fines assessed for these breaches.
G4-PR4. Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. G4-PR9. Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services. PR8. Description of policy, procedures/management systems, and compliance
mechanisms related to customer satisfaction, including results of surveys measuring customer satisfaction. Identify geographic areas covered by policy.
G4-PR5. Results of surveys measuring customer satisfaction.
PR9. Description of policies, procedures/management systems, and compliance
mechanisms for adherence to standards and voluntary codes related to advertising. G4-PR7. Total number of incidents of non-compliance with regulations and voluntarycodes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes.
PR10. Number and types of breaches of advertising and marketing regulations. PR3. Description of policy, procedures/management systems, and compliance
mechanisms for consumer privacy. G4-PR8. Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. PR11. Number of substantiated complaints regarding breaches of consumer privacy.
La comparazione tra i due framework evidenzia come gli indicatori si siano trasformati per far fronte alle nuove sfide della sostenibilità e come si siano adattati ai fabbisogni informativi in materia manifestati dagli soggetti fruitori.
Per quanto riguarda gli indicatori economici, non sono state apportate radicali modifiche. Infatti si trovano perlopiù accorpamenti di indicatori e spostamenti di alcuni in altre parti del report.
Ad esempio il nuovo indicatore G4-EC1 racchiude in se' molti dati che prima erano rappresentati da diversi indicatori, quali EC1, EC3, EC7 e EC10. Infatti come si legge