Joining the United Nations Global Compact

[GRI - 102-12],

Consolidated report

In 2007, Acea joined the United Nations Global Compact (UNGC) and actively collaborates with the initiatives of the Italian network, convinced of the consistency between the ten principles of the "Global Pact", launched and supported by the United Nations20, the UN's Sustainable Development Goals ("Agenda 2030", to which the UNGC expressly refers), the value guidelines, expressed in the Acea Code of Ethics and the Group's strategic guidelines.
La advanced level Communication on Progress (CoP), is included in this Sustainability Report (consolidated non-financial statement), through a combined statement of the GRI Standards’ indicators and the principles of United Nations Global Compact, pursuant to the understanding reached between the two organisations.

Table no. 4 – The Ten Principles of the United Nations Global Compact

Human Rights
diritti umani
 1: Companies are required to support and respect the protection of internationally proclaimed human rights.
2: Companies should ensure that they are not partners, even indirectly, in human rights abuses.
Work
Lavoro
 3: Companies are required to uphold the freedom of association and the effective recognition of the right to collective bargaining
4: Companies should uphold the elimination of all forms of forced and compulsory labour
5: Companies should uphold the effective abolition of child labour
6: Companies should uphold the elimination of discrimination in respect of employment and occupation
Environment
ambiente
 7: Companies are required to support a precautionary approach to environmental challenges
8: Companies are required to take initiatives to promote greater environmental responsibility
9: Companies are required to encourage the development and dissemination of environmentally friendly technologies
Fighting corruption
Lotta alla corruzione
 10: Companies should work against corruption in all its forms, including extortion and bribery

ADVANCED LEVEL COMMUNICATION ON PROGRESS AND ITS CORRELATION WITH GRI STANDARDS

The Sustainability Report contains elements that respond to the advanced level of the Communication on Progress, envisaged by the United Nations Global Compact.
The table below shows these elements according to the 21 criteria defined by the United Nations Global Compact and states their correlation21 with the GRI Standards GRI 102 – General Disclosures for 2016 and Topic-Specific Standards, series GRI 200: Economic, GRI 300: Environmental, GRI 400: Social, identified as material), applied in the sustainability reporting according to the "Comprehensive level of compliance”. The GRI Content Index specifies the pages of the document where the relevant data and information can be found.

Table no. 5 – The elements of Advanced CoP and GRI Standards

UNGC advanced criteria UNGC matching scopes Correlation with GRI Standards (GRI 102 – General Disclosures and Material Topic- Specific Standards GRI 200: Economic, GRI 300: Environmental, GRI 400: Social)
CRITERIA 1-2
implementation of the ten principles in the strategies and operational management of the business		 integration of sustainability in corporate functions and business units from GRI 102-18 to GRI 102-39
implementation of sustainability in the value chain GRI 102-9 – GRI 102-10 – GRI 102-25 – GRI 204-1 – GRI 103 (1-3) by GRI 308 Supplier Environmental Assessment – GRI 302-2 – GRI 305-3 – GRI 308- 1 – GRI 308-2 – GRI 403-9 (2018) – GRI 103 (1-3) by GRI 414 Supplier Social Assessment – GRI 414-1 and GRI 414-2

CRITERIA 3-5
robust human rights policies and procedures management

HUMAN RIGHTS
icommitments, strategies or policies; management systems; monitoring and evaluation mechanisms

The Human Rights aspect and indicators related to it, as proposed by the GRI Standards, are relevant for multinational enterprises. Acea has therefore considered such aspects non-material.
Whereas, in the meaning that the United Nations Global Compact gives to aspects relating to human rights (such as employment protection, freedom of association, non discrimination, health and safety in the workplace, training and education and supplier social assessment), they are included in other GRI Topic-Specific Standards, deemed material, as well as in the material topics identified by Acea, and are therefore listed herein.
CRITERIA 6-8
solida gestione delle politiche e delle procedure del lavoro

WORK
commitments, strategies or policies;
management systems; monitoring
and evaluation mechanisms

GRI 103 (1-3) and indicators of the following specific standards (series GRI 400:
Social 2016/2018):Employment (from GRI 401-1 to GRI 401-3)
Labour/Management Relations (GRI 402-1)
Occupational Health and Safety 2018 (from GRI 403-1 to GRI 403-6; from 403-
6 to 403-10)
Training and Education (from GRI 404-1 to GRI 404-3)
Diversity and Equal Opportunities (GRI 405-1 and GRI 405-2)
Non discrimination (GRI 406-1)
Supplier Social Assessment of suppliers (GRI 414-1 and GRI 414-2)
CRITERIA 9-11
solida gestione delle politiche e delle procedure riguardanti l'ambiente

ENVIRONMENT
commitments, strategies or policies;
management systems; monitoring
and evaluation mechanisms

 GRI 103 (1-3) and indicators of the following specific standards (series GRI 300:
Environmental 2016/2018/2020):
Material (301-1 and 301-2)
Energy (from GRI 302-1 to GRI 302-4)
Water and Effluents 2018 (from GRI 303-1 to GRI 303-5)
Biodiversity (from GRI 304-1 to GRI 304-4)
Emissions (from GRI 305-1 to GRI 305-7)
Waste (from GRI 306-1 to GRI 306-5)
Environmental compliance (GRI 307-1)
Supplier Environmental Assessment (GRI 308-1 and GRI 308-2)
CRITERIA 12-14
solida gestione delle politiche e delle procedure riguardanti l'anticorruzione

FIGHTING CORRUPTION
commitments, strategies or policies;
management systems; monitoring
and evaluation mechanisms

 GRI 102-16 – GRI 102-17
GRI 103 (1-3) and indicators of the following specific standards (series GRI 200:
Economic and series GRI 400: Social):
Anti-corruption (from GRI 205-1 to GRI 205-3)
Public Policy (GRI 415-1)
CRITERI 15-18
actions aimed at upholding wider development objectives of the United Nations		 strategies, business activities, actions of promotion and engagement with the stakeholders to uphold the Sustainable Development Goals (SDGs) GRI 103 (1-3) of all the material specific standards included in series GRI 200:
Economic, GRI 300: Environmental 2016/2018/2020 and GRI 400:
Social 2016/2018 (except for the topic Customer privacy)
CRITERIA 19-21
Governance and leadership of sustainability		 commitment of the CEO GRI 102-14 - GRI 102-15
engagement of the BoD from GRI 102-18 to GRI 102-39
involvement of the stakeholders from GRI 102-40 to GRI 102-44
high level of transparency and reporting use of GRI Standards from GRI 102-1 to GRI 102-10
external audit   GRI 102-56
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