Alignment with sustainability › pdf › 7a.pdf · Social and environmental management - 2018 Sustainability Report 1 Alignment with sustainability initiatives. Social and environmental

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Alignment withsustainability

initiatives

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Alignment between the GRI Standards used in the Sustainability Report and the ISO 26000 Standard

GRI Standards

ISO 26000 StandardKey principles and

subjects of ISO 26000

ISO 26000 matters

GRI 101. Reporting principles.

Accountability. Accountability.

GRI 101. Using the GRI Standards for sustainability reporting.

GRI 101. Making claims related to the use of the GRI Standards.

GRI 102 - 1. Organizational profile.

Human rights.Fundamental principles and rights at work.

Organizationalgovernance.

Organizationalgovernance.

Labor practices.

Conditions of work and social protection.

Social dialogue.

Employment and employment relationships.

GRI 102 - 2. Strategy.Organizational governance.

Organizational governance.

GRI 102 - 3. Ethics and integrity.

Ethical behavior. Ethical behavior.

GRI 102 - 4. Governance.Organizational governance.

Organizational governance.

GRI 102 - 5. Stakeholder engagement.

GRI 102 - 6. Reporting practice.


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GRI Standards



ISO 26000 matters

GRI 103-1. Explanation of the material topic and its boundary.


GRI 103-2. The management approach and its components.

GRI 103-3. Evaluation of the management approach.

GRI 201. Economic performance.

Environment.Climate change mitigation and adaptation.

Community involvement and development.

Wealth and income creation.

Social investment.


GRI 203. Indirect economic impacts.

Consumer issues.Access to essential services.

Human rights.Economic, social and cultural rights.


Employment creation and skills development.

Technology development and access.

Education and culture.


Social investment.


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GRI Standards



ISO 26000 matters

GRI 203. Indirect economic impacts.

Fair operating practices.

Promoting social responsibility in the sphere of influence.

Respect for property rights.

GRI 204. Procurement practices.




Fair operating practices.

Promoting social responsibility in the sphere of influence.

GRI 205. Anti-corruption. Anti-corruption.

GRI 301. Materials.Environment.

Sustainable resource use.

GRI 302. Energy.


Fair operating practices.Promoting social responsibility in the sphere of influence.

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GRI Standards



ISO 26000 matters

GRI 303. Water.

Environment.


GRI 304. Biodiversity.

Protection of the environment, biodiversity and restoration of natural habitats.

GRI 305. Emissions.Climate change mitigation and adaptation.

GRI 306. Effluents and waste.

Prevention of pollution.



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GRI Standards



ISO 26000 matters

GRI 401. Employment.



Labor practices.


Health and safety at work.


GRI 403. Health and safety at work.


GRI 404. Training and education.



Labor practices.Human development and training in the workplace.

GRI 405. Diversity and equal opportunity.

Human rights.

Discrimination and vulnerable groups.

Fundamental principles and rights at work.

Labor practices.Employment and employment relationships.

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GRI Standards



ISO 26000 matters

GRI 406. Non-discrimination.

Human rights.



Resolving grievances.

GRI 407. Freedom of association and collective bargaining.

Avoidance of complicity.

Due diligence.

Civil and political rights.


Human rights risk situations.

Labor practices.

Social dialogue.


GRI 408. Child labor.

Human rights.


Due diligence.





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GRI Standards



ISO 26000 matters

GRI 409. Forced or compulsory labor.

Human rights.


Due diligence.





GRI 410. Security practices.

Human rights. Avoidance of complicity.


Labor practices.Employment and employment relationships.

GRI 411. Rights of indigenous peoples.

Human rights.

Civil and political rights.


Resolving grievances.

Fair operating practices.Respect for property rights.

GRI 412. Human rights assessment.

Human rights.


Due diligence.



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GRI Standards



ISO 26000 matters

GRI 413. Local communities.


Environment.

Prevention of pollution.







Social investment.


Health.

GRI 414. Supplier social assessment.

Human rights.


Due diligence.







Social investment.


Health.

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GRI Standards



ISO 26000 matters

GRI 414. Supplier social assessment.


Labor practices.


Human development and training in the workplace.

Social dialogue.



GRI 416. Customer health and safety.

Consumer issues.

Sustainable consumption.

Protecting consumers’ health and safety.





Health.


Labor practices.Health and safety at work.

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GRI Standards



ISO 26000 matters

GRI 417. Marketing and labeling.

Consumer issues.

Sustainable consumption.

Fair marketing.

Protecting consumers’ health and safety.

GRI 418. Customer privacy.Consumer service, support, and complaint and dispute resolution.

GRI 419. Socioeconomic compliance.

Access to essential services.

Education and awareness.

Fair marketing.

Consumer data protection and privacy.

Consumer service, support, and complaint and dispute resolution.



Fair operating practices.Respect for property rights.

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Sustainable Development Goals - SDG

Objetivos de Desarrollo Sostenible – ODSIn September 2015, world leaders adopted the ambitious 2030 Agenda for Sustainable Development, focused on 17 goals as a shared plan to transform the world in 15 years and, basically, foster a decent life for everyone. 1

“Architects of a Better World” recognizes the importance of the companies for this purpose and proposes the merger of corporate sustainability with effective contribution to sustainable development as a leverage to create value for businesses and society.

Grupo EPM’s planning is aligned with this global framework based on its business purpose, its big hairy audacious goal (BHAG)—that includes the universalization of public utilities and the care for the environment through the commitments to water protection and neutral carbon operation.

This section of the report shows, among others, the actions related to the Sustainable Development Goals (SDGs) 6 and 7, core actions of Grupo EPM’s purpose.

SDG 6 addresses the challenges of the population in terms of drinking water, sanitation, and cleanliness, as well as water-related ecosystems. Sustainable water resources and quality sanitation accelerate progress in many other areas of the SDGs, including health, teaching, and poverty reduction.

SDG 7 aims at universal access to affordable, reliable, and sustainable energy services. Its purpose is to expand access to electrical energy, clean fuels, and more efficient technologies to cook, as well as improve energy efficiency and increase the use of renewable energies. To reach this goal, greater financing and more audacious regulations will be required; moreover, the countries will have to be willing to accept new technologies at a much more ambitious scale.

1 United Nations, Sustainable Development Goals Report, 2017. Available at:

https://unstats.un.org/sdgs/files/report/2017/TheSustainableDevelopmentGoalsReport2017.pdf

accessed on March 13, 2018.

The 2030 Agenda for Sustainable Development presents the business sector a historic opportunity to contribute to the achievement of global priorities, which promotes more resilient, competitive companies that are capable of generating new ties to the community in changing societies. The materiality of Grupo EPM integrates with the company-society relationship crystallized by the SDGs that outline the thematic route for the global development agenda.

https://unstats.un.org/sdgs/files/report/2017/TheSustainableDevelopmentGoalsReport2017.pdf

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Major milestones regarding SDGs in the global context and for Grupo EPM.

Sustainable Development Goals

2016 2017 2018First UN SDGs reportIt sets benchmarks for the actions of the sustainable development agenda for the next 15 years.

Second UN SDGs reportProgress is unequal in the different regions, among genders, and among people from different ages, strata, and locations. To accomplish the audacious vision of the 2030 agenda, progress must be faster and more inclusive.

Third UN SDGs reportProgress has been made in guaranteeing access to energy, especially in the least developed countries. However, national priorities and strengthened political ambitions are still needed to guide the world towards the accomplishment of the energy goals by 2030.

It identifies priority SDGs for Grupo EPM included in the SDGs highlighted in the image.

It associates SDGs with initiatives and the Balanced Scorecard of the Group’s Business Plan.

It strengthens the 2017-2020 Business Plan. It applies SDGs as driving forces for the challenges of material topics.

It strengthens connections between material topics of Grupo EPM and SDGs.The identification of emphases or aspects of specific material topics in the territories helps specifying the connection with the SDGs to act more accordingly.

It disseminates the SDGs, especially among its suppliers and contractors,and promotes the application of SDGs in personal and business activities, through partnerships with companies and institutions from different sectors that share its practices to contribute to sustainable human development.

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Alignment between material topics and SDGs

Material topic

Access and purchasability

Water and biodiversity

Organizational climate

Quality and safety of products and services

Responsible procurement for local development

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Material topic

Human rights

Nonconventional renewable energy

Climate strategy

Financial strength

Fees and prices

Transparency

17 Partnerships for the goals

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Balanced Scorecard’s strategic objectives

Alignment between material topics and Balanced Scorecard’s strategic objectives

Material topics

Value creation Customers and markets Operations Learning and

development

Incr

ease

val

ue fo

r sta

keho

lder

s

Gro

w in

mar

kets

and

sec

tors

Stre

ngth

en e

ngag

emen

t with

ex

tern

al s

take

hold

ers

Prov

ide

com

preh

ensi

ve q

ualit

y se

rvic

e to

cus

tom

ers

and

user

s

Ensu

re re

quire

d ca

sh fl

ow

Opt

imiz

e pr

oces

ses

Ass

ess

and

man

age

oper

atin

g sa

fety

Opt

imiz

e de

velo

pmen

t of p

roje

cts

Dev

elop

org

aniz

atio

nal c

apab

ilitie

s

Ach

ieve

cul

tura

l tra

nsfo

rmat

ion


ü ü ü ü ü ü ü


ü ü ü ü ü ü




ü ü ü ü ü


ü ü ü ü ü ü

Human rights ü ü ü ü


ü ü ü

Climate strategy ü ü ü ü ü

Financial strength ü ü ü ü ü ü

Fees and prices ü ü ü

Transparency ü ü ü ü ü ü ü ü ü ü

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Global compact

Alignment between material topics and the Global Compact’s principles

Global Compact’s principles

Human rights Labor standards Environment Anti-corruption

Material topics

01 -

Hum

an ri

ghts

pro

tect

ion

02 -

Non

-com

plic

ity in

hum

an ri

ghts

03 -

Fre

edom

of a

ssoc

iatio

n an

d co

llect

ive

barg

aini

ng

04 -

Elim

inat

ion

of fo

rced

and

co

mpu

lsor

y la

bor

05 -

Abo

litio

n of

chi

ld la

bor

06 -

Non

-dis

crim

inat

ion

07 –

Pre

vent

ion

of e

nviro

nmen

tal

08 -

Pro

mot

ion

of e

nviro

nmen

tal

resp

onsi

bilit

y

09 -

Pro

mot

ion

of e

nviro

nmen

tally

fr

iend

ly te

chno

logi

es

10 -

Wor

king

aga

inst

cor

rupt

ion,

ex

tort

ion

and

brib

ery


ü

Water and biodiversity ü ü ü


ü ü

Organizational climate ü ü ü ü ü ü ü



Human rights ü ü ü ü ü ü


ü ü ü

Climate strategy ü ü ü

Financial strength ü

Fees and prices ü

Transparency ü

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Alignment between complementary aspects and the Global Compact’s principles

Global Compact’s principles

Human rights

Labor standards Environment Anti-corruption

Complementary matters

01 -

Hum

an ri

ghts

pro

tect

ion

02 -

Non

-com

plic

ity in

hum

an ri

ghts

ab

uses

03 -

Fre

edom

of a

ssoc

iatio

n an

d co

llect

ive

barg

aini

ng

04 -

Elim

inat

ion

of fo

rced

and

co

mpu

lsor

y la

bor

05 -

Abo

litio

n of

chi

ld la

bor

06 -

Non

-dis

crim

inat

ion

7 –

Prev

entio

n of

env

ironm

enta

l pr

oble

ms

08 -

Pro

mot

ion

of e

nviro

nmen

tal

resp

onsi

bilit

y

09 -

Pro

mot

ion

of e

nviro

nmen

tally

fr

iend

ly te

chno

logi

es

10 -

Wor

king

aga

inst

cor

rupt

ion,

ex

tort

ion

and

brib

ery

Corporate citizenship ü ü ü ü ü ü

Development and innovation

ü ü ü

Working environment ü ü ü ü ü ü ü

Social and environmental management in projects

ü ü ü ü ü ü

Sustainable production and consumption

ü ü ü

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International Integrated Reporting Council report

Alignment between the capitals of the International Integrated Reporting Council (IIRC) report and the material topics

CapitalsMaterial topics Natural Human Social Intellectual Financial Manufactured


ü ü ü


ü


ü ü


ü


ü ü ü

Human rights ü


ü ü

Climate strategy ü

Financial strength

ü

Fees and prices ü ü

Transparency ü ü

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Capitals Meaning

NaturalAll renewable and non-renewable environmental resources and processes that provide goods and services and that support the current and future prosperity of an organization.

Human People’s skills and experience, and their capacity and motivations to innovate.

SocialThe institutions and relationships established within and between each community, group of stakeholders and other networks (and an ability to share information) to enhance individual and collective well-being.

Intellectual Organizational, knowledge-based intangibles.

FinancialThe pool of funds that is available to an organization for use in the production of goods or the provision of services obtained through financing, such as debt, equity or grants, or generated through operations or investments.

ManufacturedManufactured physical objects that are available to an organization for use in the production of goods or the provision of services.

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Institutional performance monitoring and evaluation

Integrated Model of Planning and Management (abbreviated MIPG in Spanish)

MIPG Company’s languageCorrelation with the 2018

Sustainability Report

1. Human resource dimension.

Employee welfare and benefits. Quality of life.Organizational climate. Training and development. Personnel selection.Health and safety at work.Ethics and values.

EPM people


Working environment

Transparency practices

2. Strategic planning dimension.

Strategic planning. Business plans and corporate services.Corporate governance. Business projects. Balanced Scorecard’s strategic objectives. Risk management.Information technology.

Corporate strategic planning

Competitive strategic planning

Macro-trends

Challenges

Corporate governance report

Expansion projects

Social and environmental management in projects

Ituango Hydroelectric Project

Balanced Scorecard’s strategic objectives

Comprehensive risk management

Information technology

https://2018.sostenibilidadgrupoepm.com.co/pdf/1a.pdf



















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3. Result-oriented management with values dimension.

Organizational structure. Stakeholders.Processes (monitoring of non-conforming products).Digital government, anti-corruption and citizen service plan, and procedure rationalization.Budget management. Regulations and legal defense. Citizen participation.Accountability.

Our organization

Our stakeholders

Reliability in the provision of the service


Fees and prices

Information for stakeholders

Stakeholder engagement

Integrated Model of Planning and Management

4. Result assessment dimension.

Customer satisfaction survey results.Complaints and claims (products, services).Institutional performance monitoring and evaluation (internal audit results of EPM’s QMS and improvement plans).Process indicators. Follow-up to individual performance.

Customer satisfaction

Reliability in the provision of the service

Customer service

Integrated Model of Planning and Management

In businesses

EPM’s financial management

Suppliers and contractors

Engagement with suppliers and contractors

Work performance

5. Information and communication dimension.

Communication with stakeholders.Transparency and access to information.Document management.

Information for stakeholders

Stakeholder engagement

Education for and communication with customers and users and the community


Information technology






























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6. Knowledge management.Development and innovation. Knowledge management.



7. Internal control.Independent audit results (internal audit and external audit).

Internal control

Accountability





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SustainabilityReport2018

Documents

Alignment with sustainability › pdf › 7a.pdf · Social and environmental management - 2018 Sustainability Report 1 Alignment with sustainability initiatives. Social and environmental