Indicatori di Corporate Social Responsibility:
un nuovo terreno d’incontro
tra imprese e Sistema statistico nazionale.
Mario Molteni, Direttore di ALTIS (Università Cattolica)
Fulvio Rossi, CSR manager di TERNA
ROMA, 16 dicembre 2010
1
SOMMARIO
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
2
CSR: una visione ormai consolidata
• Rispetto della legge come premessa
• “Oltre la legge”:
• integrazione
volontaria
delle preoccupazioni
sociali ed ecologiche
• nelle attività aziendali
• e nei rapporti con gli
stakeholder
• adesione a forme collettive di autoregolamentazione
• iniziative volontarie aziendali
Triple bottom line
• Tipicità del settore e della strategia
• Non riducibile a filantropia, codice etico,
Sustainability Report, ecc.
• Interessi nell’impresa
• Influsso sull’impresa
Dal Libro Verde
Commissione UE (luglio 2001)
“Promuovere un quadro europeo
per la CSR”
I contenuti della CSR variano:
• nel tempo
• nello spazio
3
SOMMARIO
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
4
Moda o risposta a mutamenti strutturali?
Globalizzazione
Emergenza
ambientale
Diritti
umani
Quali fonti
di energia?
Boicottaggi
Certificazioni
ambientali/sociali
Pari
opportunità
Crisi e scandali
aziendali
Qualità
della vita
Fondi
etici/verdi
Azionariato
attivo
Associazioni
consumatori
Agenzie di
rating etico
Consumo
critico
Si allargano i confini di ciò di cui l’impresa deve rendere conto:
PERIMETRO DELL’ACCOUNTABILITY
5
Le risposte al fabbisogno di accountability
Annual Report
(Bilancio d’esercizio)
Integrated
Report
obbligatorio
Integrated
Report
Bilancio
sociale (focalizzato)
Bilancio di sostenibilità
(o sociale o socio-ambientale)
Bilancio
ambientale
1995
Bilancio degli
intangibles
2000
2005
2010
2015 ?
6
La convergenza in atto
Codice
etico
DLG. 231
•
•
•
•
Identità
Governance
Struttura org.
Business
Reporting
(BS)
ISO, EMAS,
ecc.
Attività
SA8000,
ecc.
Performance
• economiche
• sociali
• ambientali
ISO26000
Rating etico
7
Rendicontazione della sostenibilità
“Sustainability reporting is the practice
of 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
8
Oltre una falsa alternativa
Originalità
• Espressione dell’identità e della
strategia realizzata e
perseguita
• Manifestazione delle priorità
• Linguaggio espressivo della
identità
• Esplicitazione degli
orientamenti futuri
& Standardizzazione
• 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
9
SOMMARIO
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
10
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)
11
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 consensusseeking process with participants drawn globally from business, civil society,
labor and professional institutions”.
(www.globalreporting.org)
12
Gli standard proposti dal GRI
13
I principi alla base della rendicontazione
RELEVANCE
for organization activity
Decide on report content
Ensure report quality
Set report boundaries
Materiality
Accuracy
Significance of impacts
Stk inclusiveness
Balance
Control power
Sustainability context
Comparability
Influence
Completeness
Clarity
Challenging
Timeliness
Reliability
Verifiability
BALANCED AND REASONABLE Presentation
14
L’approccio incrementale del GRI
Compliant
COMPLETE
Structure
Transparency
HIGH
PARTIAL
SCARCE
Informal
SCARCE
Completeness
HIGH
15
Il livello di applicazione del GRI
G3 Performance
indicators and sector
supplement
performance
indicators
Not Required
Minimum of 10 P.I.,
at least one from each
dimension (social, economic
and environment )
B
B
+
Level C, plus:
1.2
3.9, 3.13
4.5 - 4.13, 4.16 - 4.17
Management Approach
Disclosures for each
Indicator Category
Minimum of 20 P.I.,
at least one from each of:
economic, environment,
human rights, labor,
society, product
responsibility.
A
A
+
Same as requirement
for Level B
Management Approach
disclosed for each
Indicator Category
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.
REPORT EXTERNALLY ASSURED
G3 Management
approach
Disclosure
Report on:
1.1
2.1 - 2.10
3.1 - 3.8, 3.10 - 3.12
4.1 - 4.4 , 4.14 - 4.15
C
+
REPORT EXTERNALLY ASSURED
G3 Profile disclosure
C
REPORT EXTERNALLY ASSURED
Report application level
16
SOMMARIO
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
17
La struttura del bilancio proposta dal GRI
Strategy and Analysis
Organization Profile
Report Parameters
Governance, commitments and engagement
Management Approach and performance indicators
Economic



Economic Performance
Market Presence
Indirect Economic
Impacts
Environmental









Materials
Energy
Water
Biodiversity
Emissions, effluents,
waste
Products and services
Social




Labor Practice and
Decent Work
Human Rights
Society
Product Responsibility
Compliance
Transport
Overall
18
Labor Practices & Decent Work
EMPLOYMENT
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.
19
Labor Practices & Decent Work (2)
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
20
Human rights
INVESTMENT AND PROCUREMENT PRACTICES
Percentage 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
21
Society indicators
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.
22
Product responsibility
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.
23
Environmental performance
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.
24
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.
25
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.
26
Financial performance
ECONOMIC 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
27
SOMMARIO
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
28
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.
29
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
30
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
31
Indicatori di riferimento 1
Governance
Codice e descrizione GRI
Composizione organi di
governo
Governance 4.3 - Numero di componenti
dell’organo di governo dell’impresa che
sono indipendenti e/o non esecutivi
Statistica
Nazionale
Bench
settoriale
32
Indicatori di riferimento 2
Statistica
Nazionale
Indicatori sociali
Codice e descrizione GRI
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 procapite
LA 10 - Ore medie di formazione annue
per dipendente, suddivise per categoria di
lavoratori
○
Bench
settoriale
○
LA 12 - Percentuale dei dipendenti che
Percentuale di
ricevono regolarmente valutazioni delle
dipendenti valutati per le
performance e dello sviluppo della propria
performance
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
○
○
33
Indicatori di riferimento 3
Indicatori Ambientali
Consumo d’energia
Codice e descrizione GRI
Statistica
Nazionale
Bench
settoriale
EN 3-4 - Consumo diretto e indiretto di
energia suddiviso per fonte energetica
primaria
○
EN 8-Prelievo totale di acqua per fonte
○
EN 22-Peso totale dei rifiuti per tipologia e
per metodi di smaltimento
○
Consumo d’acqua
Rifiuti
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
34
Indicatori di riferimento 4
Indicatori Compliance
Codice e descrizione GRI
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
Sanzioni antitrust
Statistica
Nazionale
Bench
settoriale
SO 8 -Valore monetario delle sanzioni
significative e numero totale di sanzioni non
monetarie per non conformità a leggi o
regolamenti
SO 7 -Numero totale di azioni legali riferite a
concorrenza sleale, antitrust e pratiche
monopolistiche, e relative sentenze
PR 9 -Valore monetario delle principali
Sanzioni mancata fornitura sanzioni per non conformità a leggi o
regolamenti riguardanti la fornitura e
l’utilizzo di prodotti o servizi
35
SOMMARIO
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
36
Le tappe di un percorso comune
TEMPI
Gennaio – marzo 2011
4
FASI
Elaborazione di una bozza di indicatori da parte di
una Commissione congiunta CSR Network – ISTAT
Discussione della bozza in un workshop a porte
chiuse
Verifica con i CSR manager delle principali imprese
italiane
Lancio pubblico del modello di riferimento
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
1
2
3
Aprile 2011
Maggio – giugno 2011
Giugno 2011
Sett. – novembre 2012
37
Contatti
Mario Molteni
Direttore di ALTIS (Università Cattolica)
[email protected]
Fulvio Rossi
CSR manager di TERNA
[email protected]
38