8. Global Reporting Initiative (GRI) Indicators

Transcription

1 8. Global Reporting Initiative (GRI) Indicators VISION AND STRATEGY, PROFILE AND STRUCTURE OF GOVERNING BODIES AND MANAGEMENT SYSTEMS 1. VISION AND STRATEGY 1.1. Statement of vision and strategy of the Institution with regard to its contribution to sustainable development , 36, 64, 84, Declaration of Chairman (or equivalent executive) setting out the main features of the Annual Social Responsibility Report PROFILE Profile of the Institution 2.1. Name of reporting Institution Main products and/or services, including brands, where applicable , Operative structure of the Institution Annual Report (Management) 2.4. Description of main departments, operating companies, subsidiaries and group companies Countries in which the Institution operates Nature of ownership; legal status Nature of markets served Size of reporting institution List of interested parties, main characteristics of 2.9. each and relation with reporting institution. Extent of Social Responsibility Report Contact person/s on matters related to the Report with respective web-page and addresses , 24-29, 36, 64, 84, Period covered by the Report Date of most recent earlier Report, if one made Coverage of Report Significant changes in size, structure, ownership or products/services taking place since publication of previous Report. Bases for preparing Reports of group companies, shared subsidiaries, leased installations, external services operations and other situations that could considerably affect the possibility of making comparisons between periods and/or between reporting entities , 36, 64, 84, 113 Information not available. 124 I Social Responsibility Report la Caixa 2005

2 Description of nature and effect of any rearrangement of information already presented in previous Reports and reasons for such rearrangement. Profile of Social Responsibility Report Decisions to not apply the GRI principles and protocols in preparing the Report. Criteria and/or definitions used in calculating economic, environmental and social costs and benefits. Significant changes with regard to previous years in methods of calculation applied to key information, whether economic, environmental or social. Internal policies and measures taken to ensure the accuracy, exhaustiveness and truth of information given in the Report. Current policies and measures aimed at providing independent mechanisms for checking the Report as a whole. Means by which users can obtain additional information or Reports on economic, environmental and social aspects. 3. STRUCTURE OF GOVERNING BODIES AND MANAGEMENT SYSTEMS Estructure and Governance Structure and Governing Bodies of Institution, with main committees set up by the board of directors responsible for the design of strategies and supervision of the Institution. Percentage of board of directors made up of independent members with no executive position. Process for determining the need for board members from the group of experts for guiding the Institution s strategy in matters such as environmental and social opportunities and risks. 4-7 Note 1: Section on Global Reporting Initiative Indicators Annual Report (Balance Sheet) Note 2: Does not apply as there were no rearrangements of information published in the previous Social Responsibility Report. 135 Annual Report on Good Governance Annual Report on Good Governance Annual Report on Good Governance Management measures for supervising the identification and management of economic, environmental and social opportunities and risks in the Institution. Relation between management remuneration and obtaining financial and non-financial objectives of the Institution. Annual Report on Good Governance Annual Report on Good Governance Social Responsibility Report la Caixa 2005 I 125

3 8. Global Reporting Initiative (GRI) Indicators Structure of Institution and fundamental board members responsible for supervision, putting into 3.6. practice and auditing of economic, environmental and social policies. Declarations of mission and values, principles and internal codes of conduct and policies related to 3.7. economic, environmental and social performance as well as level of implementation. Mechanisms permitting shareholders to 3.8. communicate their recommendations to the board of directors. Commitments with Interested Parties Bases for identifying and selecting main 3.9. interested parties. Methods of consulting interested parties expressed in terms of frequency of consultations according to type and group of interested parties. Type of information generated by consultations with interested parties. Employment of information obtained as result of commitments with interested parties. Overall policies and management systems. Overall Policies and Management Systems Explanation of whether the principle or focus of 3.13 precaution is kept in mind by the organization and how. Commitments, series of principles or other voluntary initiatives of economic, environmental or social type developed outside the Institution which this adheres to or supports. Membership of business and industrial associations and/or national and international advisory organizations Policies and/or systems for management of impacts resulting from processes previous to and later than those of the Institution Focus of the Institution regarding the management of indirect economic, environmental and social impacts brought about as result of its activities. Main decisions taken during period of preparation of the Report related to the location or modification of its operations. Programmes and procedures related to economic, environmental and social performance. Status of certification of systems of economic, environmental and social management. Annual Report on Good Governance 12-13, 36, 64, 66, 84, , 66-69, 74-76, , 66-69, 74-76, , 64, 84, , 87, 88, Note 3: la Caixa considers that this indicator is reflected throughout the Report. 4-7 Note 4: la Caixa considers that this indicator is reflected throughout the Report. 81, I Social Responsibility Report la Caixa 2005

4 1. INDICATORS OF ECONOMIC PERFORMANCE DIRECT ECONOMIC IMPACTS Customers EC1 Net sales 14. Annual Report. (General Management Costs) EC2 Geographical breakdown of markets. 43,46, 66 Suppliers EC3 EC4 EC11 Employees EC5 Providers of capital EC6 EC7 Public Sector EC8 EC9 EC10 EC12 Costs of all raw materials and merchandise acquired and all services contracted. Percentage of contracts paid for in keeping with terms agreed upon. Breakdown of suppliers by entity and country. Total wage costs (wages, pensions and other benefits and indemnities for dismissal) broken down by country or region, referring to current payments, not including future commitments. Breakdown of providers of capital, broken down by interest on debts and loans, and dividends on shares of all kinds, specifying any delay in payment of preferred dividends. Increase/decrease in retained profits in period. Sum total of all taxes paid, broken down by country Subsidies received, broken down by country or region. Donations to the community, civil society or other groups, in cash or kind, broken down by type of group. Total cost of development of external business infrastructure outside of activities. Indirect Economic Impacts EC13 Indirect economic impacts of the Institution indicating main external factors associated with products and services of the reporting Institution Annual Report. (General Management Costs) 73 Annual Report (Profit and Loss Account) Annual Report (Profit and Loss Account) Annual Report (Profit and Loss Account) INDICATORS OF ENVIRONMENTAL PERFORMANCE Total consumption of raw materials apart from EN1 water, by type 119 Social Responsibility Report la Caixa 2005 I 127

5 8. Global Reporting Initiative (GRI) Indicators EN2 Percentage of raw materials used that are wastes (processed or not) proceeding from sources outside the Reporting Institution referring both to recycled 120 raw materials following their consumption and wastes of industrial origin. Energy EN3 Direct consumption of energy broken down by primary sources. 119 Indirect consumption of energy. Indicate all energy EN4 used to produce and distribute energy products acquired by the Reporting Institution, as for example electricity and heat. EN17 Initiatives for using renewable energy sources and those to increase energy performance EN18 Trace of energy consumption. EN19 Other (previous/later) indirect uses of energy and its implications, such as travel of Institution, management of life-cycle of a product and use of 119, 122 raw materials with high energy intensity. Water EN5 Total water consumption. 119 EN20 Sources of water and ecosystems/habitats significantly affected by water consumption. EN21 EN22 Biodiversity EN6 EN7 Annual pumping of underground and surface water as percentage of annual renewal amount of water. Total figure for recycling and reuse of water. Location and area of land owned, leased or managed in biodiversity habitats. Analysis of main impacts on biodiversity arising from activities and/or products and services in land, marine or freshwater environments. EN23 EN24 EN25 Total area of land owned, leased or managed devoted to production or mining activities. Percentage of impermeable surface area in relation to land owned or leased. Impacts caused by activities or operations in protected and sensitive areas. 128 I Social Responsibility Report la Caixa 2005

6 EN26 EN27 Changes brought about in natural habitats as result of activities and operations and percentage of habitat protected or restored. Programmes and objectives for protecting and restoring ecosystems and indigenous species in degraded areas EN28 EN29 Number of species included in UICN Red List whose habitat stands in areas affected by operations. Business units operating or expected to operate within or in vicinity of protected or sensitive areas. Emissions, Dumping and Wastes EN8 Green-house effect gas emissions 122 EN9 Use and emissions of substances that could reduce ozone layer. 122 EN10 NOx, SOx and other important atmospheric emissions, broken down by type. EN11 Total amount of wastes, broken down by type and final destination. Destination refers to methods for treating wastes, such as production of organic fertilizers, reuse, recycling, recovery, incineration or dumping EN12 Significant discharge of water, by type. EN13 EN30 EN31 EN32 SUPPLIERS EN33 Substantial dumping of chemical substances, oils and fuels, expressed in total figures and volumes. Other significant indirect emissions of green-house effect gases (CO2, CH4, N2O, HFC, PFC, SF6). Refers to emissions resulting from activities of the Reporting Institution but produced from sources owned by other companies. Any production, transport, import of wastes considered as dangerous under those set out in Appendices I, 11, III and VIII of Basle Agreement Sources of water and ecosystems/habitats significantly affected by discharge of water and liquid wastes. Action of suppliers in relation to environmental aspects of programmes and procedures drawn up in response to section on Structure of Governing Bodies and Management Systems (Heading 3.16) to activities of la Caixa ,118 Social Responsibility Report la Caixa 2005 I 129

7 8. Global Reporting Initiative (GRI) Indicators Products and Services EN14 Significant environmental impacts of main products and services. 113,115, 117 EN15 COMPLIANCE EN16 Transport EN34 General EN35 Percentage relative weight of products sold susceptible to being recovered at the end of their useful life and percentage in fact recovered. Events and fines related to failure to comply with agreements/treaties/declarations of international application, as well as local, regional and national regulations, related to environmental matters. Significant environmental impacts linked to transport for logistical purposes. Total spending on matters of the environment, by type. Note 5: In 2005, la Caixa was not subject to any fines or judicial decisions relating to compliance with environmental regulations INDICATORS OF SOCIAL PERFORMANCE LABOUR PRACTICES AND DECENT WORKING CONDITIONS Employment LA1 LA2 Breakdown of labour force, if possible by region/ country, location, type of hiring contract and form of contract. Net job creation and average billing, broken down by region/country , 76 LA12 Social benefits for employees not required by law. 73 Company/Employee Relations LA3 LA4 LA13 Percentage of employees represented by independent labour unions. Policy and procedure for providing information, consultation and negotiation with employees regarding changes in operations of Institution. Arrangements regarding formal representation of workers in decision-making or management, including corporate governance I Social Responsibility Report la Caixa 2005

8 Health and safety LA5 LA6 Methods of recording and notifying work accidents and work-related diseases with reference to ILO list of practical recommendations on registration and notification of work accidents and work-related diseases. Description of joint committees on health and safety made up of management and worker representatives and proportion of labour force covered by those committees. Note 6: Under its system of managing work accident prevention, la Caixa has developed a procedure for investigating accidents and occurrences. The objective here is to establish an investigation procedure whenever there is an injury affecting a worker or when, during an inspection tour there may appear signs that accident prevention measures are inadequate. 80 LA7 Rates of absenteeism, work accidents and injuries, days lost and number of deaths related to work (including workers under sub-contract). 81 LA8 LA14 Description of policies and programmes (in work place and other areas) regarding HIV/AIDS Data certifying compliance with ILO recommendations in its directives related to systems for management of health at the workplace LA15 Description of formal agreements with unions or other labour representatives responsible for safety and health on the job and the proportion of work force covered by those agreements. Training and Education Note 7: Representatives of the Institution and employees deal jointly with matters concerning safety and health on the job. LA9 LA16 LA17 Average number of training hours per year per employee, according to category of employee. Description of procedures for fostering continued hiring of employees and managing retirement programmes. Specific policies aimed at management of practical knowledge and continuing training Social Responsibility Report la Caixa 2005 I 131

9 8. Global Reporting Initiative (GRI) Indicators Diversity and Opportunity LA10 Description of policies and programmes of equality of opportunity and systems for review to ensure compliance and results of reviews , 77 LA11 HUMAN RIGHTS Composition of higher levels of management and corporate governance (including board of directors), taking in account the proportion between sexes and other indicators of diversity, where culturally appropriate. Strategy and Management 69 HR1 HR2 HR3 Detailed list of policies, directives, corporate structure and procedure with regard to human rights connected to operations, as well as monitoring systems and results. Samples of how impacts on human rights are taken to consideration when it comes to making decisions on procedures, investments or choice of suppliers/contractors. Detailed list of policies and procedures needed to evaluate action on human rights with regard to the chain of supply and contractors, as well as monitoring systems and results. 87 Note 8: In its relations with suppliers, la Caixa takes into consideration their compliance with regulations in matters of taxation, labour, obligations with Social Security, as well as safety, prevention of work accidents and environmental performance, so that noncompliance of the law means a breaking off of commercial relations with the supplier. HR8 Training of employees with regard to practices in matters of human rights important to development of operations. Include type of information, number of employees trained and average period of training. Non-discrimination Detailed list of policies and overall procedures/ programmes aimed at avoiding all kinds of HR4 discrimination in operations, as well as monitoring of systems and results. Información no disponible 69-71, 46-52, I Social Responsibility Report la Caixa 2005

10 Freedom of Association and Collective Bargaining Analysis of policy on freedom of association and HR5 degree of application. Child Labour HR6 Statement of policy of rejection of child labour as defined in ILO Agreement 138, the degree of information and application, a list of procedures/ programmes related to this matter, as well as monitoring systems and results Forced and Compulsory Labour Statement of policy of rejection of forced or compulsory labour, degree of information and HR7 application and a list of procedures/programmes related to this matter, as well as monitoring systems and results Disciplinary Measures HR9 Description of appeal practices related (not exclusively) with human rights , HR10 Analysis of no-reprisal policies and of confidential complaints systems (limited to their impact on human rights). Note 9: The confidentiality and care in the handling of complaints and claims of employees are assured by the Human Rights management. Security Measures HR11 Training of security personnel in human rights. Rights of Indigenons Peoples HR12 HR13 HR14 SOCIETY Community SO1 SO4 Description of policies, directives and procedures designed to deal with needs of indigenous peoples. Description of claims mechanisms for community jointly managed by the Institution and the authorities. Percentage of income from operations redistributed to local communities. Description of policies for management of impacts on communities in regions affected by activities Distinctions received in relation to social, environmental and ethical action taken. 87, Social Responsibility Report la Caixa 2005 I 133

11 8. Global Reporting Initiative (GRI) Indicators Corruption SO2 Political Donations SO3 SO5 Description of policy, management systems/ procedures and compliance mechanisms in matters of corruption or bribery, aimed both at Institutions and employees. Description of policy and management systems/ procedures, as well as compliance mechanisms related to political donations and instruments of political pressure. Amount of money donated to political institutions and parties whose main function is to finance parties and their candidates. Competition and Prices SO6 SO7 Resolutions regarding judicial procedures related to anti-monopoly regulations Description of policies and systems of management/procedures, as well as compliance mechanisms aimed at preventing conduct contrary to free competition. RESPONSIBILITY OF PRODUCT Health and Safety of Customer 39-40, 66 PR1 Description of policy on health and security of the customer during use of products and services, level of information and application and list of procedures/programmes related to this matter, as well as monitoring systems and results PR4 Number and type of situations of non-compliance with regulations referring to health and safety of customers, as well as sanctions and fines imposed because of those infractions Note 10: In 2005, la Caixa was not subject to any fines or judicial decisions relating to non-compliance with regulations on health and safety of the customer. PR5 PR6 Number of demands ratified for health factors and safety of products and services. Labelling of products and meeting of noncompulsory codes or markers related to social and/or environmental responsibility received by the Institution I Social Responsibility Report la Caixa 2005

12 Products and services PR2 PR7 PR8 Description of policies and systems of management/procedures, as well as compliance mechanisms related to labelling and product information. Number and type of situations of non-compliance with regulations on information and labelling of products, as well as sanctions and fines imposed as result of those infractions. Analysis of policies and management systems/ procedures, as well as compliance mechanisms relating to customer satisfaction and results of surveys made to evaluate that satisfaction Respect for privacy PR3 PR11 Advertising PR9 PR10 Description of policies and management systems / procedures and of compliance mechanisms concerning customer privacy. Number of demands proven with regard to violations of privacy of the customer. Description of policies and management systems/ procedures, as well as compliance mechanisms for legal regulations and non-compulsory codes related to advertising. Number and type of infractions arising within the framework of regulations on marketing and advertising FOR MORE INFORMATION: General la Caixa Avda. Diagonal, , Barcelona. Telephone: / Fax: Web page: Corporate Social Responsibility Teresa Algans Director, Quality and Corporate Reputation Division Avda. Diagonal, , Barcelona. Telephone: / Fax: The information contained in this Report on Social Responsibility may expanded by that included in the Annual Report, the Report of Community Projects and the Report on Corporate Governance. Social Responsibility Report la Caixa 2005 I 135

13 Concept and Content Coordination: Valores & Marketing Cover design: Triangle Design and page make-up: BPMO Edigrup Printing: Legal registry: B Photographies Page 20: Antonella Delussu Page 21: Antonella Delussu Page 86: 1st photo: J. González 2nd photo: Copyright by owners 3rd photo: Copyright by owners Page 97: J. González Page 98: Salvador Esparbé Page 99: Antonella Delussu Page 100: 1st photo: Jordi Nieva Page 100: 2nd photo: Jordi Nieva Page 101: J. González Page 107: Antonella Delussu Page 109: J. González Page 116: Antonella Delussu Page 123: Antonella Delussu