Law 11/2018 on non-financial information content index

Environmental

Issues

Content to report	Section/Subsection	link	GRI Standard Code (for guidance)
Real and foreseeable effects	Environmental management	a	3-3
Environmental certification	Environmental management	a	--
Precautionary principle	Environmental management	a	2-23, 3-3
Environmental risks	Environmental management	a	2-12
Carbon emissions	carbon footprint & other atmospheric emissions	a	201-2, 305
Noise	carbon footprint & other atmospheric emissions	a	--
Light pollution	Environmental management	a	--
Circular economy and waste management	waste	a	306
Water consumption	water consumption & discharges	a	303
Consumption of raw material	Use of resources & materials	a	301
Energy Consumption	Energy Consumption	a	302
Climate change	Carbon footprint & other atmospheric emissions	a b	201-2, 305
Protection of biodiversity	Biodiversity	a	304

Social and staff-related

Issues

Content to report	Section/Subsection	link	GRI Standard Code (for guidance)
employment	staff	a b c d e f g h i j k	401, 402
task organization	work-life balance health & safety	a b c	401-3
Health & Safety	Health & Safety	a	403
Social relationships	staff	a b c	2-30
training	training & development	a b	404
Accessibility for handicapped people	Equality & diversity	a	--
equality	Equality & diversity	a b c	405

Respect for

Human Rights

Content to report	Section/Subsection	GRI Standard Code (for guidance)	Código GRI Standard (orientativo)
human rights	supply chain compliance	a b c	410, 412
Freedom of association and collective bargaining	staff	a	407
Non-discrimination	Compliance	a	406
Forced labor	supply chain Compliance	a b	409
Child labor	supply chain Compliance	a b	408

Anti-corruption & anti-bribery

Strategies

Content to report	Section/Subsection	link	GRI Standard Code (for guidance)
Measures to prevent corruption and bribery	Fight against corruption & bribery	a	205, 415
Measures to combat money laundering	Fight against corruption & bribery	a	--
Donations to nonprofit organizations and foundations	partners compliance	a b c	201-1

Society

Content to report	Section/Subsection	link	GRI Standard Code (for guidance)
Commitment to a sustainable development	partners	a b c d	2-28, 204-1, 413
Subcontracting and suppliers	supply chain	a b c	308, 414
consumers	risk management	a	416, 417, 418
Financial information	results. financial information	a b	201-1, 201-4

Business

Model

Content to report	Section/Subsection	link	GRI Standards Code (for guidance)
Business environment	BUSINESS OVERVIEW PARTNERS	a b	2-28
Organizational structure	Representative bodies: Governance and structure	a	2-9
markets	business overview	a	2-6
goals and strategies	THROUGHOUT THE REPORT		--
trends	Results. Financial information	a	--
policies	THROUGHOUT THE REPORT		2-23
results	THROUGHOUT THE REPORT		3-3
key indicators	THROUGHOUT THE REPORT		3-3
related risks	risk management environmental management compliance	a b c d e	2-12

previous section