Performance Indexes

ECONOMIC PERFORMANCE INDICATORS

ECONOMIC PERFORMANCE INDICATORS
DIRECT ECONOMIC IMPACTS
EC1 Core CUSTOMERS Net sales 4.1.1 Reclassified income statement X X X
EC2 Core Geographic breakdown of markets 1.4 Strategic orientation X - -
EC3 Core SUPPLIERS Cost of all goods, raw materials and services purchased 4.1.1 Reclassified income statement X - -
EC4 Core Percentage of contracts that were paid in accordance with agreed terms, excluding agreed penalty arrangements n.a. X - -
EC11 Add Breakdown of suppliers by organization and country 5.5.4 Contribution to local communities X - -
EC5 Core EMPLOYEES Total payroll and benefits 5.1.5 Pay and incentive system
4.2.2 Employee performance indexes		 X - -
EC6 Core PROVIDERS OF CAPITAL Distributions to providers of capital 4.3 3 Calculation and allocation of added value
5.4 Financial backers		 X - -
EC7 Core Increase/decrease in retained earnings at end of period 4.2.1 Profitability indexes X - -
EC8 Core PUBLIC SECTOR Total sum of taxes of all types paid broken down by country 5.6.3 Income taxes, other taxes and contributions paid X X -
EC9 Core Subsidies received broken down by country n.a. X X X
EC10Core Donations to community, civil society and other groups 5.7.4 Social initiatives X X X
EC12 Add Total spending for the development of infrastructures not linked to the core business n.a. X - -
IMPATTI ECONOMICI INDIRETTI
EC13 Add - Organization's indirect economic impacts 1.1 The Hera group: origins and main stages of development X - -
- INDIRECT ECONOMIC IMPACTS Algebraic equivalence and balancing with overall financial accounting 4.1.1 Reclassified income statement
4.1.2 Reclassified balance sheet		 - X -
- Statement of added value calculation 4.3 Calculation and allocation of added value - X -
- Statement of allocation of added value to stakeholders 4.3 Calculation and allocation of added value - X -

ENVIRONMENTAL PERFORMANCE INDICATORS

ENVIRONMENTAL PERFORMANCE INDICATORS
EN1 Core MATERIALS Total materials use other than water 6.2.7 Data and indicators
6.3.5 Data and indicators
6.4.5 Data and indicators		 X X X
EN2 Core Percentage of materials used that are wastes (processed or unprocessed) from external sources n.a X - X
EN3 Core ENERGY Direct energy use segmented by primary source 6.2.7 Data and indicators
6.3.5 Data and indicators
6.4.5 Data and indicators		 X X X
EN4 Core Indirect energy use 6.6.3 Fleet of company vehicles X - X
EN17 Add Initiatives to use renewable energy sources and to increase energy efficiency 6.1.1 Promotion of energy savings: white certificates
6.2.7 Data and indicators
6.3.5 Data and indicators		 X - X
EN18 Add Energy consumption footprint of major products 6.3.5 Data and indicators X - -
EN19 Add Other indirect energy use and implications 6.1.1 Energy consumption X - -
EN5 Core WATER Total water use 6.3.1 The water supply service
6.3.5 Data and indicators
6.4.5 Data and indicators		 X X X
EN20 Add Water sources and related ecosystems/habitats significantly affected by use of water 6.3.1 The water supply service X - -
EN21 Add Annual withdrawals of ground and surface water as a percent of annual renewable quantity of water available from the sources 6.3.1 The water supply service
6.3.5 Data and indicators		 X - -
EN22 Add Total recycling and reuse of water 6.3.5 Data and indicators X - -
EN6 Core BIODIVERSITY Location and size of land owned, leased or managed in biodiversity-rich habitats 6.3.2 Constructed wetland X - -
EN7 Core Description of the major impacts on biodiversity associated with activities and/or products and services in terrestrial, freshwater and marine environments 6.3.1 Subsidence X - -
EN23 Add Total amount of land owned, leased, or managed for production activities or extractive use n.a. X - -
EN24 Add Amount of impermeable surface as a percentage of land purchased or leased n.a. X - -
EN25 Add Impacts of activities and operations on protected and sensitive areas 6.3.2 Sewers and wastewater treatment X - -
EN26 Changes to natural habitats resulting from activities and operations and percentage of habitat protected or restored n.a. X - -
EN27 Add Objectives, programs, and targets for protecting and restoring native ecosystems and species in degraded areas n.a. X - -
EN28 Add Number of IUCN Red List species with habitats in areas affected by operations n.a. X - -
EN29 Add Business units currently operating or planning operations in or around protected or sensitive areas n.a. X - -
EN8 Core EMISSIONS, EFFLUENTS AND WASTE Greenhouse gas emissions 6.1.3 Carbon dioxide emissions X - X
EN9 Core Use and emissions of ozone-depleting substances n.a. X - X
EN10 Core NOx, SOx and other significant air emissions by type 6.1.4 Vehicle emissions
6.1.5 Emissions deriving from the production of electric and thermal energy		 X - X
EN11 Core Total amount of waste by type and destination 6.1.2 Waste produced X - X
EN12 Core Significant discharges to water by type 6.2.7 Data and indicators
6.3.5 Data and indicators
6.4.5 Data and indicators		 X - X
EN13 Core Significant spills of chemicals, oils, and fuels in terms of total number and total volume n.a. X - -
EN30 Add Other relevant indirect greenhouse gas emissions 6.1.3 Carbon dioxide emissions X - -
EN31 Add All production, transport, import, or export of any waste deemed "hazardous" under the terms of the Basel Convention 6.2.7 Data and indicators
6.3.5 Data and indicators
6.4.5 Data and indicators		 X - X
EN32 Add Water sources and related ecosystems/habitats significantly affected by discharges of water and runoff n.a. X - X
EN33 Add SUPPLIERS Performance of suppliers relative to environmental components of programs and procedures described in section 3.16 5.5.2 Supplier qualification X - -
EN14 Core PRODUCTS AND SERVICES Environmental impacts of principal products and services 6 Environmental performance X - -
EN15 Core Percentage of the weight of products sold that is reclaimable at the end of the products' useful life and percentage actually reclaimed n.a. X - -
EN16 Core COMPLIANCE Incidents of and fines for non-compliance with all applicable international declarations, conventions and/or treaties and national, regional and local regulations associated with environmental issues 5.7.7 7 Pending litigation X X -
EN34 Add TRANSPORT Significant environmental impacts of transportation used for logistical purposes 6.1.4 Vehicle emissions X - -
EN35 Add OVERALL Total environmental expenditures by type n.a. X - -
- ADDITIONAL INDICATORS Environmental management and risk management systems 2.6 Hera group's Quality Safety and Environment Management System - X -
- Training and education 5.1.4 Training and enrichment
5.7.3. Hera's communication		 - X -
- Environmental strategies and relations with the community 5.7 Community - - X

SOCIAL PERFORMANCE INDICATORS

SOCIAL PERFORMANCE INDICATORS
LABOR PRACTICES AND "DECENT WORK"
LA1 Core EMPLOYMENT Breakdown of workforce by region/country, status, employment type and type of employment contract 5.1.2 Composition of the workforce X X X
LA2 Core Net job creation and average turnover segmented by region/country 5.1.2 Composition of the workforce X X X
LA12 Add Employee benefits beyond those legally mandated n.a. X - X
LA3 Core LABOR/MANAGEMENT RELATIONS Percentage of employees represented by confederal trade unions and independent labor organizations authorized to take part in collective bargaining 5.1.7 Industrial relations X X X
LA4 Core Policy and procedures involving information, consultation and negotiation with employees over changes in the organization's operations 5.1.8 Internal communication X X -
LA13 Add Provision for formal worker representation in decision-making or management, including corporate governance n.a. X - -
LA5 Core HEALTH AND SAFETY 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 5.1.6 Health and Safety X - X
LA6 Core Description of formal joint health and safety committees comprising management and worker representatives and proportion of workforce covered by any such committees 5.1.6Health and Safety X - -
LA7 Core Standard injury, lost day, and absentee rates and number of workplace accidents 5.1.6 Health and Safety X - -
LA8 Core Description of policies or programs on HIV/AIDS n.a. X - -
LA14 Add Evidence of substantial compliance with the ILO Guidelines for Occupational Health Management Systems 5.1.6 Health and Safety X - -
LA15 Add Description of formal agreements with trade unions or other bona fide employee representatives covering health and safety at work 5.1.6 Health and Safety X - -
LA9 Core TRAINING AND EDUCATION Average hours of training per year per employee by category of employee 5.1.4 4 Training and enrichment X X X
LA16 Add Description of programs to support the continued employability of employees 5.1.4 4 Training and enrichment X X X
LA17 Add Specific policies and programs for skills management or for lifelong learning 5.1.4 4 Training and enrichment X - X
LA10 Core DIVERSITY AND OPPORTUNITY Description of equal opportunity policies or programs, as well as monitoring systems to ensure compliance and results of monitoring 5.1.3 Equal opportunity X X X
LA11 Core 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 5.1.2 Composition of the workforce
5.1.3 Equal opportunity		 X - -
HUMAN RIGHTS
HR1 Core STRATEGY AND MANAGEMENT Description of policies, guidelines, corporate structure and procedures to deal with all aspects of human rights relevant to company operations 2,2 Corporate Governance
5.1.1 Personnel policies		 X - -
HR2 Core Evidence of consideration of human rights impacts as part of investment and procurement decisions, including selection of suppliers/contractors 5.5 Suppliers X - -
HR3 Core Description of policies and procedures to evaluate and address human rights performance within the supply chain 5.5 Suppliers X - -
HR8 Add Employee training on policies and practices concerning all aspects of human rights relevant to the organization's operations 5.1.4 Training and enrichment X - -
HR4 Core NON DISCRIMINATION Description of global policy and procedures/programs preventing all forms of discrimination in company operations 5.1.1 Personnel policies X - -
HR5 Core FREEDOM OF ASSOCIATION Description of freedom of association policy and extent to which it is universally applied independent of local laws 5.1.7 7 Industrial relations X - -
HR6 Core CHILD LABOR Description of policy excluding child labor as defined by the ILO Convention 138 and extent to which this policy is visibly stated and applied 5.1.1 Personnel policies Global Compact X - X
HR7 Core FORCED AND COMPULSORY LABOR Description of policy to prevent forced and compulsory labor and extent to which this policy is visibly stated and applied 5.1.1 Personnel policies Global Compact X - X
HR9 Add DISCIPLINARY PRACTICES Description of appeal practices, including, but not limited to, human rights issues 5.1 Employees X - X
HR10 Add Description of non-retaliation policy and effective, confidential employee grievance system 5.1 Employees X - -
HR11 Add SECURITY PRACTICES Human rights training for security personnel n.a. X - -
HR12 Add INDIGENOUS RIGHTS Description of policies, guidelines, and procedures to address the needs of indigenous people n.a. X - -
HR13 Add Description of jointly managed community grievance mechanisms/authority n.a. X - -
HR14 Add Share of operating revenues from the area of operations that are redistributed to local communities 1.1 The Hera group: origins and main stages of development X - -
SOCIETY
SO1 Core COMMUNITY Description of policies to manage impacts on communities in areas affected by the company's activities, as well as description of procedures to address this issue 5.7 Community X - -
SO4 Add Awards received relevant to social, ethical and environmental performance 5.3.3 Investor Relations
5.7.6 The virtual community: the Group's Internet site		 X - -
SO2 Core CORRUPTION Description of the policy, procedures and management systems for the organization and employees addressing bribery and corruption 2.2 Corporate Governance - Supervisory Body 231
2.5.1 Organizational model for the prevention of corporate crime		 X - -
SO3 Core POLITICAL CONTRIBUTIONS Description of policy, procedures and management systems and compliance mechanisms for managing political lobbying and contributions 5.6.1 Policies X - -
SO5 Add Amount of money paid to political parties and institutions whose prime function is to fund political parties or their candidates 5.6.1 Policies X - -
SO6 Add COMPETITION AND PRICING Court decisions regarding cases pertaining to anti-trust and monopoly regulations 5.7.7 Pending litigation X - -
SO7 Add Description of policy, procedures and management systems for preventing anti-competitive behavior 1.2 Reference context X - -
PRODUCT RESPONSIBILITY
PR1 Core CONSUMER HEALTH AND SAFETY Description of policy for preserving customer health and safety during use of products and services 6.2.1 Distribution and sale of gas
6.3.3 Water quality control
6.4.3 Environmental monitoring of plants		 X X X
PR4 Add Number and type of instances of non-compliance with regulations concerning customer health and safety, including the penalties and fines assessed for these breaches 5.7.7 Pending litigation X - X
PR5 Add Number of complaints upheld by regulatory or similar official bodies to oversee or regulate the health and safety of products and services 5.7.7 Pending litigation X - X
PR6 Add Number of complaints upheld by regulatory or similar official bodies to oversee or regulate the health and safety of products and services 2.6 6 Hera group's Quality Safety and Environment Management System X - X
PR2 Core PRODUCTS AND SERVICES Description of policy, procedures and management systems related to product information and labeling n.a. X - -
PR7 Add Number and type of instances of non-compliance with regulations concerning product information and labeling, including any penalties or fines n.a. X - -
PR8 Add Description of policy, procedures and management systems related to customer satisfaction, including results of surveys measuring customer satisfaction 5.2.5 Customer satisfaction surveys X X X
PR9 Add ADVERTISING Description of policies, procedures and management systems for adherence to standards and voluntary codes related to advertising n.a. X - X
PR10 Add Number and types of breaches of advertising and marketing regulations 5.7.7 Pending litigation X - X
PR3 Core PRIVACY Description of policy, procedures and management systems for consumer privacy 5.2.6 6 Information and communication X - X
PR11 Add Number of substantiated complaints regarding breaches of consumer privacy n.a. X - X
ADDITIONAL INDICATORS
- PERSONNEL Policies and expected results in harmony with the reference values and mission 5.1.1 Personnel policies - X X
- Breakdown by age, sex, qualification, function, years of service and educational background 5.1.2 Composition of the workforce - X X
- Internships 5.1.4 Training and enrichment - - X
- Organization of work 5.1.1 Personnel policies - X X
- Working hours broken down by category 5.1.2 Composition of the workforce - - X
- Social activities 5.1.9 Social activities and organizational climate - X X
- Pay and incentive system 5.1.5 Pay and incentive system - X X
- Career paths 5.1.2 Composition of the workforce - - X
- Male vs. female pay levels 5.1.2 Composition of the workforce - - X
- Absences 5.1.2 Composition of the workforce - - X
- Employee satisfaction n.a. - - X
- Information and communication 5.1.8 Internal communication - X X
- Disputes and litigation 5.1.7 Industrial relations - X X
- SHAREHOLDERS Policies and expected results in harmony with the reference values and mission 5.3 Shareholders - X X
- Percentage distribution of capital among shareholders, broken down by legal status and nationality 5.3.1 Evolution of share capital and its breakdown - X X
- Shareholders' benefits n.a. - X X
- Return on invested capital 5.3 Shareholders
5.3.2 Stock market performance		 - X X
- Trend in stock market quotations 5.3.2 Stock market performance - - X
- Participation of shareholders in the company's management and protection of minority interests 2.2 Corporate Governance - X X
- Investor relations 5.3 Shareholders - X X
- Information and communication 5.3.3 Investor relations
5.3.4 Relations with financial analysts and worth of Hera stocks		 - - X
- Disputes and litigation 5.3.4 Relations with financial analysts and worth of Hera stocks - X -
- PROVIDERS OF CAPITAL Policies and expected results in harmony with the reference values and mission 5.4 Financial backers - X X
- Composition, type and characteristics of financial backers and financing 5.4 Financial backers - X X
- Relationship with lending institutions 5.4 Financial backers - X X
- Investor relations 5.3 Shareholders - X -
- Relationship with insurance companies 2.5.3 Risk Management - - X
- Information and communication 5.3 Shareholders - X -
- Disputes and litigation 5.3.4 Relations with financial analysts and worth of Hera stocks
5.4 Financial backers
5.7.7 Pending litigation		 - X -
- CUSTOMERS Policies and expected results in harmony with the reference values and mission 5.2.1 Policies - X X
- Characteristics and analysis of customers and market served 5.2.1 Policies - X X
- Market development 5.2.2 The market served and services offered - X -
- New products and services 5.2.2 The market served and services offered - - X
- Quality systems 2.6 Hera group's Quality Safety and Environment Management System - X -
- Information and communication 5.2.6 Information and communication - X -
- Disputes and litigation 5.2.6 Information and communication - X -
- SUPPLIERS Policies and expected results in harmony with the reference values and mission 5.5.1 Policies regarding suppliers - X X
- Characteristics and analysis of suppliers 5.5.4 Contribution to local communities - X X
- Quality systems 5.5.2 Supplier qualification - X -
- Terms of business 5.5.3 Terms of business - X -
- Contribution to local communities 5.5.4 Contribution to local communities - X -
- Compliance with standards in the supply chain 5.5.2 Supplier qualification - X -
- Information and communication 5.5.5 5 Information and communication - X X
- Disputes and litigation 5.5.5 5 Information and communication - X -
- PUBLIC SECTOR Policies and expected results in harmony with the reference values and mission 5.6.1 Policies - X X
- Differentiated tariffs 5.2.4 Tariff system - X -
- Contractual relations with local authorities 1.2 Reference context - X X
- Information and communication 5.6.5 Information and communication - X -
- Disputes and litigation 5.7.7 Pending litigation - X -
- COMMUNITY Policies and expected results in harmony with the reference values and mission 5.7.1 Policies - X X
- Description of direct contributions to the community serving to enrich the quality of life 5.7.3 Initiatives in support of culture and sports
5.7.4 Social initiatives		 - X X
- Relationship with associations and institutions 5.6.4 Partnership with research organizations, public bodies and universities - X X
- Relationship with the media 5.7.5 Media relations - - X
- Virtual community 5.7.6 The virtual community: the Group's Internet site - - X