Integrated Annual Report 2018
| GRI 102: GENERAL CONTENTS | ||||
|---|---|---|---|---|
| GRI Standard | Description | Section-Comments | Page No. | Omission |
| 1. Organisational profile | ||||
| 102-1 | Name of the organisation | Viscofan Group | ||
| 102-2 | Activities, brands, products and services. | Business model | 21-33. | |
| Commercial management | 60-67. | |||
| 102-3 | Location of the headquarters | Polígono Industrial Berroa C/Berroa. 15 – 4ª planta 31192 Tajonar (Navarra) - España | ||
| 102-4 | Location of the operations | Business model | 25. | |
| 102-5 | Property and legal status | Corporate Governance | 16, 34-55. | |
| 102-6 | Markets served | Business model | 21-33. | |
| 102-7 | Size of the organisation | Financial results | 6,7. 8-13. | |
| 102-8 | Information about employees and other workers | Work management | 71-81. | |
| 102-9 | Supply chain | Management of the supply chain | 68-70. | |
| 102-10 | Significant changes in the organisation and its supply chain | Letter from the Chairman | 2.3. | |
| Financial results | 6,7. 8-13. | |||
| Basis of presentation | 16. | |||
| 102-11 | Precautionary principle or approach | Environmental issues | 84-91. | |
| 102-12 | External initiatives | Letter from the Chairman | 2, 3. | |
| Basis of presentation | 16. | |||
| Defence of human rights | 82,83. | |||
| Environmental issues | 84-91. | |||
| 102-13 | Affiliation to associations | MORE TO BE strategy | 26-33. | |
| Our relationship with the community | 92, 93. | |||
| 2. Strategy | ||||
| 102-14 | Statement of senior management responsible for decision-making | Letter from the Chairman | 2.3. | |
| 102-15 | Main impacts, risks and opportunities | Risk management | 56-59. | |
| 3. Ethics and integrity | ||||
| 102-16 | Values, principles, standards and rules of conduct | Good governance practices | 41-48. | |
| Defence of human rights | 82, 83. | |||
| Fight against corruption | 55. | |||
| 102-17 | Mechanisms of advice and ethical concerns | Good governance practices | 41-48. | |
| 4. Governance | ||||
| 102-18 | Governance structure | Corporate Governance | 34-55. | |
| Organisational structure | 34-40. | |||
| Good governance practices | 41-48. | |||
| 102-19 | Delegation of authority | Good governance practices | 41-48. | |
| 102-20 | Executive responsibility regarding financial, environmental and social issues | Good governance practices | 41-48. | |
| Fight against corruption | 55. | |||
| Environmental issues | 84-91. | |||
| Defence of human rights | 82,83. | |||
| 102-21 | Consultation with stakeholders regarding financial, environmental and social issues | Materiality | 17-20. | |
| 102-22 | Composition of the senior governance body and its committees | Organisational structure | 34-40. | |
| Good governance practices | 41-48. | |||
| 120-23 | Chairman of the senior governance body and its committees | Organisational structure | 34-40. | |
| 120-24 | Appointment and selection of the senior governance body | Good governance practices | 41-48. | |
| 102-25 | Conflicts of interest | Good governance practices | 41-48. | |
| 102-26 | Function of the senior governance body in the selection of objectives, values and strategy | Good governance practices | 41-48. | |
| 102-27 | Collective knowledge of the senior governance body | Good governance practices | 41-48. | |
| 102-28 | Performance assessment of the senior governance body | Good governance practices | 41-48. | |
| 102-29 | Identification and management of financial, environmental and social impacts | Good governance practices | 41-48. | |
| Risk management | 56-59. | |||
| Materiality | 17-20. | |||
| Environmental issues | 84-91. | |||
| 102-30 | Efficacy of the risk management processes | Good governance practices | 41-48. | |
| Risk management | 56-59. | |||
| 102-31 | Assessment of financial, environmental and social issues | Good governance practices | 41-48. | |
| 102-32 | Function of the senior governance body in the preparation of sustainability reports | Good governance practices | 41-48. | |
| 102-33 | Communication of critical concerns | Good governance practices | 41-48. | |
| Work management | 71-81. | |||
| Viscofan on the stock market | 96-101. | |||
| 102-34 | Nature and total number of critical concerns | Compliance system | 49-54. | |
| 102-35 | Remuneration policies | The Board of Directors annual remuneration report is available at www.viscofan.com | ||
| 102-36 | Process for determining the remuneration | Good governance practices | 41-48. | |
| 102-37 | Involvement of stakeholders in the remuneration | The Board of Directors annual remuneration report is available at www.viscofan.com | ||
| 5. Participation of stakeholders | ||||
| 102-40 | List of stakeholders | Materiality | 17-20. | |
| 102-41 | Collective bargaining agreements | Defence of human rights | 82,83. | |
| 102-42 | Identification and selection of stakeholders | Basis of presentation | 16. | |
| 102-43 | Approach for the participation of stakeholders | Materiality | 17-20. | |
| Good governance practices | 41-48. | |||
| Viscofan on the stock market | 96-101 | |||
| Management of the supply chain | 68-70 | |||
| Work management | 71-81. | |||
| Environmental issues | 84-91. | |||
| Our relationship with the community | 92,93. | |||
| 102-44 | Key issues and concerns mentioned | Viscofan on the stock market | 96-101. | |
| 6.Practices for preparing reports | ||||
| 102-45 | Entities included in the consolidated financial statement | Consolidated financial statement of the Viscofan group | ||
| 102-46 | Definition of the contents of the reports and the coverage of the issue | Basis of presentation | 16. | |
| Materiality | 17-20. | |||
| 102-47 | List of material issues | Materiality | 17-20. | |
| 102-48 | Re-expression of the information | No significant re-expressions in the period | ||
| 102-49 | Changes in the preparation of reports | Basis of presentation | 16. | |
| 102-50 | Period covered by the report | The integrated annual report reflects the financial, social and environmental activity carried out by the Viscofan Group in 2018. | ||
| 102-51 | Date of last report | 2017 Annual Integrated Report, Financial Statement and Annual Accounts | ||
| 102-52 | Cycle of the preparation of reports | Annual | ||
| 102-53 | Point of contact for report-related queries | Viscofan on the stock market | 96-101 | |
| 102-54 | Declaration of preparation of the report in accordance with GRI standards | Basis of presentation | 16. | |
| 102-55 | Table of GRI contents | Table of GRI indicators | ||
| 102-56 | External verification | Table of GRI indicators | ||
| GRI 103: MANAGEMENT APPROACH | |||
|---|---|---|---|
| GRI Standard | Description | Section-Comments | Page No. |
| GRI. 103: Management approach | |||
| 103-1 | Explanation of the material issue and its coverage | Materiality | 17-20. |
| 103-2 | The management approach and its components | Materiality | 17-20. |
| See sections: Commercial management; Supply chain management; Labour management; Environmental issues; Defence of Human Rights; Fight against corruption. | |||
| The policies of the different areas are detailed in the Good Governance Practices, within the Corporate Governance section. | |||
| 103-3 | Assessment of the management approach | Materiality | 17-20. |
| GRI 200: Financial | |||
| GRI 201: Financial performance | |||
| 201-1 | Direct generated and distributed financial value | Materiality | 17-20. |
| Work management | 71-81. | ||
| Environmental issues | 84-91. | ||
| Our relationship with the community | 92,93. | ||
| Viscofan on the stock market | 96-101 | ||
| 201-2 | Financial implications and other risks and opportunities derived from climate change | Environmental issues | 84-91. |
| 201-3 | Obligations of the benefits plan and other retirement plans | Financial results | 6, 7, 8-13. |
| 201-4 | Financial aid received from the government | Our relationship with the community | 92,93. |
| GRI 202: Presence in the market | |||
| 202-1 | Ratio of standard initial category salary by gender compared | Defence of human rights | 82,83. |
| to the local minimum wage | |||
| 202-2 | Proportion of senior management hired from the local community | Work management | 71-81. |
| GRI 203: Indirect financial impacts | |||
| 203-1 | Investments in infrastructure and supported services | ||
| 203-2 | Significant indirect financial impacts | Business model | 21-33. |
| GRI 204: Purchase practices | |||
| 204-1 | Proportion of expense with local suppliers. | Management of the supply chain | 68-70. |
| GRI 205: Anti-corruption | |||
| 205-1 | Transactions assessed for corruption-related risks | Fight against corruption | 55. |
| 205-2 | Communication and training about anti-corruption policies and procedures | Fight against corruption | 55. |
| 205-3 | Confirmed cases of corruption and measures taken | Fight against corruption | 55. |
| GRI 206: Unfair competition | |||
| 206-1 | Legal actions related to unfair competition, monopolistic practices and against free competition | Fight against corruption | 55. |
| GRI 300: ENVIRONMENTAL ISSUES | |||
| GRI | Description | Section-Comments | Page No. |
| Standard | |||
| GRI 302: Energy | |||
| 302-1 | Energy consumption within the organisation | Environmental issues | 89 |
| 302-3 | Energy intensity | Environmental issues | 89 |
| 302-4 | Reduction of energy consumption | Environmental issues | 89-91. |
| GRI 303: Water | |||
| 303-1 | Water extraction by source | Environmental issues | 86,87. |
| 303-2 | Water sources significantly affected by water extraction | Environmental issues | 86,87. |
| 303-3 | Recycled and reused water | Environmental issues | 86,87. |
| GRI 305: Emissions | |||
| 305-1 | Direct emissions of GHG (scope 1) | Environmental issues | 89-91. |
| 305-2 | Indirect emissions of GHG from generating energy (scope 2) | Environmental issues | 89-91. |
| 305-4 | Intensity of GHG emissions | Environmental issues | 89-91. |
| 305-5 | Reduction of GHG emissions | Environmental issues | 89-91. |
| 305-7 | Nitrogen oxides (NOX), sulphur oxides (SOX) and other significant air emissions | Environmental issues | 89-91. |
| In 2018, information was collected from the EHS corporate department of regarding other issues, at a consolidated level. | |||
| GRI 306: Efluentes y residuos | |||
| 306-1 | Wastewater according to its quality and destination | Environmental issues | 86,87. |
| 306-2 | Waste by type and disposal method | Environmental issues | 88. |
| 306-3 | Significant spills/leaks | Environmental issues | 88 |
| 306-5 | Bodies of water affected by wastewater and/or run-off | ||
| GRI 307: Environmental compliance | |||
| 307-1 | Non-compliance with environmental legislation and regulations | Environmental issues | 84-91. |
| Note 25 of the Consolidated Annual Accounts Report | |||
| GRI 308: Environmental evaluation of suppliers | |||
| 308-1 | New suppliers that have passed screening filters according to environmental criteria | Management of the supply chain | 68-70. |
| GRI 400: SOCIAL | |||
| GRI 401: Employment | |||
| 401-1 | New employee hiring and staff rotation | Work management | 74. |
| 401-3 | Parental leave | Work management | 77. |
| GRI 402: Worker-company relations | |||
| 402-1 | Minimum warning periods for operational changes | Defence of human rights | 83. |
| GRI 403: Workplace health and safety | |||
| 403-1 | Representation of workers in formal worker-company health and safety committees | Work management | 79-81. |
| 403-2 | Types of accidents and frequency of accidents, | Work management | 79-81. |
| occupational illnesses, days lost, absenteeism and number of deaths due to work-related accidents or occupational illnesses | |||
| GRI 404: Training and teaching | |||
| 404-1 | Average number of training hours per employee | Work management | 78. |
| 404-2 | Programmes to improve employee skills and transition assistance programmes | Work management | 76,78,79. |
| 404-3 | Percentage of employees who receive periodic | Work management | 79. |
| performance and professional development assessments | |||
| SOCIAL. HUMAN RIGHTS | |||
| GRI 405: Diversity and equal opportunities | |||
| 405-1 | Diversity in governing bodies and employees | Organisational structure | 44. |
| Work management | 71-73. | ||
| 405-2 | Ratio of base salary and remuneration of women to men | Work management | 75,76. |
| GRI 406: Non-Discrimination | |||
| 406-1 | Cases of discrimination and corrective actions undertaken | Defence of human rights | 82,83. |
| GRI 407: Freedom of association and collective bargaining | |||
| 407-1 | Operations and suppliers whose right to freedom of | Defence of human rights | 82,83. |
| association and collective bargaining could be at risk | |||
| GRI 408: Child labour | |||
| 408-1 | Operations and suppliers with significant risk of cases of child labour | Defence of human rights | 82,83. |
| GRI 409: Forced or compulsory labour | |||
| 409-1 | Operations and suppliers with significant risk of cases of forced or compulsory labour | Defence of human rights | 82,83. |
| Management of the supply chain | 68-70 | ||
| GRI 412: Assessment of human rights | |||
| 412-1 | Operations subject to impact assessments or reviews on human rights | Defence of human rights | 82,83. |
| 412-2 | Training of employees in human rights policies or procedures | 82,83. | |
| GRI 413: Local communities | |||
| 413-1 | Operations with local community participation, impact assessments and development programmes | Our relationship with the community | 92,93. |
| Environmental issues | 84,85. | ||
| GRI 414: Social assessment of suppliers | |||
| 414-1 | New suppliers that have passed screening filters according to social criteria | Management of the supply chain | 68-70 |
| 414-2 | Negative social impacts on the supply chain and measures taken | Management of the supply chain | 68-70 |
| Defence of human rights | 82,83. | ||
| GRI 416: Health and safety of customers | |||
| 416-1 | Assessment of the health and safety impacts of the categories of products or services | Commercial management | 60-67. |
| GRI 417: Marketing and labelling | |||
| 417-1 | Requirements for information and labelling of products and services | Commercial management | 64 |
| GRI 418: Customer privacy | |||
| 418-1 | Complaints based on violations of the customer’s | Commercial management | 67 |
| privacy and loss of the customer’s data | |||
| CONTENTS OF LAW 11/2018 INF | ||
|---|---|---|
| Contents of Law 11/2018 INF | Standard used | |
| Business Model | Description of the group's business model | GRI 102-2 Activities, brands, products and services |
| GRI 102-4 Localisation of the activities | ||
| GRI 102-6 Markets served | ||
| GRI 102-15 Key impacts, risks and opportunities | ||
| GRI 102-7 Size of the organisation | ||
| Information on environmental issues | Policies | GRI103-2 The management approach and its components |
| GRI 103-3 Assessment of the management approach | ||
| Main risks | GRI 102-15 Key impacts, risks and opportunities | |
| GRI 102-11 Precautionary principle or approach | ||
| GRI 102-30 Efficacy of the risk management processes | ||
| GRI 201-2 Financial implications and other risks and opportunities derived from climate change | ||
| General | GRI 102-15 Main impacts, risks and opportunities | |
| GRI 102-29 Identification and management of financial, environmental and social impacts | ||
| GRI 102-31 Assessment of financial, environmental and social issues | ||
| GRI 102-11 Precautionary principle or approach | ||
| GRI 102-30 Efficacy of the risk management processes | ||
| GRI 307-1 Non-compliance with environmental legislation and regulations (Autonomous Community) | ||
| Contamination | GRI 103-2 Management Approach (with a view to GRI 302 and 305) | |
| GRI 302-4 Reduction of energy consumption | ||
| GRI 305-5 Reduction of GHG emissions | ||
| GRI 305-7 NOx, SOx and other significant atmospheric emissions | ||
| Circular Economy and prevention and waste management | GRI 103-2 Management Approach (Effluents and waste) | |
| GRI 303-3 Recycled and reused water | ||
| GRI 306-1 Wastewater according to its quality and destination | ||
| GRI 306-2 Waste by type and method of disposal | ||
| Sustainable use of resources | GRI 303-1 Water extraction by source | |
| GRI 303-2 Water sources significantly affected by water extraction | ||
| GRI 303-3 Recycled and reused water | ||
| GRI 102-2 Management approach (Energy) | ||
| GRI 302-1 Energy consumption within the organisation (energy from renewable and non-renewable sources) | ||
| GRI 302-3 Energy intensity | ||
| GRI 302-4 Reduction of energy consumption | ||
| Information on environmental issues | Climate Change | GRI 305-1 Direct emissions of GHG (scope 1) |
| GRI 305-2 Indirect emissions of GHG from generating energy (scope 2) | ||
| GRI 305-4 Intensity of GHG emissions | ||
| GRI 102-15 Main impacts, risks and opportunities | ||
| GRI103-2 The management approach and its components | ||
| GRI 201-2 Financial implications and other risks and opportunities derived from climate change | ||
| GRI 305-5 Reduction of GHG emissions | ||
| GRI 103-2 Management Approach (Reduction of GHG emissions) | ||
| Protection of biodiversity | Non material | |
| Information on social and staff-related issues | Policies | GRI103-2 The management approach and its components |
| GRI 103-3 Assessment of the management approach | ||
| GRI 102-35 Remuneration policies | ||
| Main risks | GRI 102-15 Key impacts, risks and opportunities | |
| GRI 102-30 Efficacy of the risk management processes | ||
| Employment | GRI 102-7 Size of the organisation | |
| GRI 102-8 Information about employees and other workers | ||
| GRI 405-1. b) The percentage of employees by employment category for each of the following diversity categories: gender and age group | ||
| GRI 102-8 Information about employees and other workers | ||
| GRI 401-1.b) Total number and turnover rate of personnel during the reporting period, by age group, gender and region (in relation to dismissals) | ||
| GRI 405-2: Ratio of base salary and remuneration of women to men for each job category | ||
| GRI 405-2 Ratio of standard initial category salary by gender compared to the local minimum wage | ||
| GRI 102-35 Remuneration policies | ||
| GRI 102-36 Process for determining remuneration (for the management approach) | ||
| GRI 201-3 Obligations derived from social benefit plans and other retirement plans | ||
| GRI 103-2 Management Approach (work disconnection) | ||
| GRI 405-1. b) Percentage of employees by employment category for each of the following diversity categories (iii. Vulnerable groups). | ||
| Information on social and staff-related issues | Work organisation | GRI 102-8. c) The total number of employees by type of employment contract (full-time or part-time) and by gender. |
| GRI 103-2 Management Approach (Organisation of work) | ||
| GRI 403-2 Types of accidents and ratios of occupational accidents, occupational diseases, lost days, and absenteeism, and number of related deaths (section a) | ||
| GRI 401-3 Parental leaves | ||
| GRI 103-2 Management approach | ||
| Health and safety | GRI 103-2 Management Approach (Health and Safety) | |
| GRI 403-2 Types of accidents and ratios of occupational accidents, occupational diseases, lost days, and absenteeism, and number of related deaths | ||
| Social Relations | GRI 102-43 Approach for the participation of stakeholders (regarding unions and collective bargaining) | |
| GRI 402-1 Minimum warning periods for operational changes | ||
| GRI 102-41 Collective bargaining agreements | ||
| GRI 403-1 Representation of workers in joint health and safety committees | ||
| Training | GRI 103-2 Management Approach (Training and Teaching) | |
| GRI 404-1 Average training hours per employee per year | ||
| Accessibility | GRI 103-2 Management Approach (Diversity and equal opportunities and Non-discrimination) | |
| Equality | GRI 103-2 Management Approach (Diversity and equal opportunities) | |
| GRI 103-2 Management Approach (Diversity and equal opportunities and Non-discrimination) | ||
| GRI 103-2 Management approach (Employment) | ||
| GRI 406-1 Cases of discrimination and corrective actions undertaken | ||
| Information on social and staff-related issues | Policies | GRI 103-2 The management approach and its components |
| GRI 103-3 Assessment of the management approach | ||
| GRI 412-2 Training of employees in human rights policies or procedures | ||
| Main risks | GRI 102-15 Key impacts, risks and opportunities | |
| GRI 102-30 Efficacy of the risk management processes | ||
| Information on social and staff-related issues | Human Rights | GRI 103-2 Management Approach (Assessment of Human Rights) |
| GRI 414-2 Negative social impacts on the supply chain and measures taken | ||
| GRI 412-1 Operations subject to impact assessments or reviews on human rights | ||
| GRI 102-17 Mechanisms of advice and ethical concerns | ||
| GRI 102-17 Mechanisms of advice and ethical concerns (complaints received and resolution | ||
| GRI 419-1 Non-compliance with laws and regulations in the social and economic fields | ||
| GRI 103-2 Management Approach (Non-discrimination, Freedom of association and collective bargaining, Child Labour, Forced or compulsory labour and Human Rights) | ||
| Information related to the fight against corruption and bribery | Policies | GRI103-2 The management approach and its components |
| GRI 103-3 Assessment of the management approach | ||
| GRI 205-2 Communication and training about anti-corruption policies and procedures | ||
| Main risks | GRI 102-15 Key impacts, risks and opportunities | |
| GRI 102-30 Efficacy of the risk management processes | ||
| GRI 205-1 Transactions assessed in relation to corruption-related risks | ||
| Corruption and bribery | GRI 103-2 Management Approach (with a view to GRI 205 Anti-corruption) - Presenting indicator 205-2 also covers this requirement of law | |
| GRI 103-2 Management Approach (Anti-corruption) | ||
| GRI 201-1 Direct economic value generated and distributed (Investments in the Community) | ||
| GRI 203-2 Significant indirect financial impacts | ||
| Company information | Policies | GRI103-2 The management approach and its components |
| GRI 103-3 Assessment of the management approach | ||
| Main risks | GRI 102-15 Key impacts, risks and opportunities | |
| GRI 102-30 Efficacy of the risk management processes | ||
| GRI 203-2 Significant indirect financial impacts | ||
| GRI 204-1 Proportion of expense with local suppliers. | ||
| GRI 413-1 Operations with local community participation, impact assessments and development programmes | ||
| GRI 413-2 Operations with significant negative impacts -real or potential- in local communities | ||
| GRI 102-43 Approach for the participation of stakeholders (regarding the community) | ||
| GRI 102-13 Affiliation to associations | ||
| GRI 201-1 Direct economic value generated and distributed (Investments in the Community) | ||
| Company information | Outsourcing and suppliers | GRI 103-3 Management Approach (Environmental and social assessment of suppliers) |
| GRI 102-9 Supply chain | ||
| GRI 308-1 New suppliers that have passed assessment and screening filters | ||
| according to environmental criteria | ||
| GRI 407-1 Operations and suppliers whose right to freedom of association and collective bargaining could be at risk | ||
| GRI 409-1 Operations and suppliers with significant risk of cases of forced or compulsory labour | ||
| GRI 414-1 New suppliers that have passed screening filters according to social criteria | ||
| GRI 414-2 Negative social impacts on the supply chain and measures taken | ||
| GRI308-1 New suppliers that have been assessed according to environmental criteria | ||
| Consumers | GRI 103-2 Management Approach (Health and Safety of Customers) | |
| GRI 416-1 Assessment of the health and safety impacts of the categories of products or services | ||
| GRI 416-2 Cases of non-compliance related to the health and safety impacts of the categories of products and services | ||
| GRI 417-1 Requirements for information and labelling of products and services | ||
| GRI 102-17 Mechanisms of advice and ethical concerns (complaints received and resolution | ||
| GRI 418-1 Substantial complaints related to gaps in customer privacy and loss of customer data. | ||
| Tax information | GRI 201-1 insofar as it affects payments to public administrations | |
| GRI 201-4 Financial aid received from the government | ||
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