What are the material issues the company has identified?  

In its 2022 Sustainability Report Solaris identified a range of material issues, such as energy consumption and ways to reduce it, minimising the volume of waste, recycling, occupational health and safety, reducing energy and fuel consumption by vehicles. Among these, creating economic value for its stakeholders stands out as a key material issue for Solaris.

Stakeholder engagement in accordance with the GRI Standards   

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups Solaris engages with:

Stakeholder Group	Method of engagement
Employees	·      Internal communication tools (such as the Intranet, Przystanek magazine, internal newsletter sent out by e-mail, information on bulletin boards and TV screens) ·      Social media channels ·      Company’s multilingual website ·      CAF Group website ·      Meetings with trade unions ·      Work of the OHS Committee ·      Dual education programmes ·      Meetings of the Solaris Club for the Elderly ·      Whistle-blower channel ·      Regular Medical Check-ups in the Organisation
Consumers	·      Company’s multilingual website ·      Social media channels ·      CAF Group website
Suppliers	·      Company’s multilingual website ·      CAF Group website ·      Social media channels
Customers	·      Company’s multilingual website ·      CAF Group website ·      Social media channels ·      Solaris Customer Magazine ·      Industry-specific events ·      Company’s bilingual website promoting e-mobility (eCity by Solaris) ·      #SolarisTalks conferences for customers ·      Regular customer satisfaction surveys, Net Promoter Score (NPS) analysis ·      Customers’ reports following their tests of demo buses ·      Magbus spare parts platform for customers ·      Study visits by customers to production facilities
Media	·      Online press office ·      Social media channels ·      Company’s multilingual website ·       CAF Group website ·      Press conferences and relations with the media ·      Industry-specific events promoting e-mobility
Local governments	·      Social media channels ·      Company’s multilingual website ·      CAF Group website
Local communities	·      Social media channels ·      Company’s multilingual website ·      CAF Group website ·      Social campaigns ·      Visits of students from local schools focused on technical education relevant to Solaris’s business
Industry organisations	·      Social media channels ·      CAF Group website ·      Participation in trade fairs ·      Membership in associations and industry organisations ·      Vehicle launch events
Public administration	·      Social media channels ·      Company’s multilingual website ·      CAF Group website
Social organisations	·      Social media channels ·      Company’s multilingual website ·      CAF Group website ·      Social campaigns
Scientific institutions and higher education institutions	·      Social media channels ·      CAF Group website ·      Company’s multilingual website

How stakeholder engagement was made to identify material issues

To identify and prioritise material topics Solaris engaged with its stakeholders through a survey.

What actions were taken by Solaris to create economic value for its stakeholders?

In its 2022 Sustainability Report Solaris reports that it took the following actions for creating economic value for its stakeholders:

• Creating economic value for employees
• In 2022, Solaris paid 66,925 thousand euros for employee wages, salaries and benefits.

• Creating economic value for providers of capital
• In 2022, Solaris paid 22,858 thousand euros to providers of capital.

• Creating economic value for suppliers
• In 2022, Solaris paid 483,902 thousand euros in purchases of materials.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standard addressed in this case is: Disclosure 201-1 Direct economic value generated and distributed

Disclosure 201-1 Direct economic value generated and distributed corresponds to:

• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.1, 8.2
• Sustainable Development Goal (SDG) 9: Industry, Innovation and Infrastructure
• Targets: 9.1, 9.4, 9.5

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.

References:

This case study is based on published information by Solaris, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original please revert to the following link:

https://www.solarisbus.com/public/assets/content/firma/esg/Solaris_Sustainability_Report_2022.pdf

Note to Solaris: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified? 

In its 2019-20 Sustainability Report EML identified a range of material issues, such as GHG emissions and emissions to air, attraction and retention of talent, responsible supply chain, occupational health and safety. Among these, creating economic value for its stakeholders stands out as a key material issue for EML.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups EML engages with:

To identify and prioritise material topics EML engaged with its stakeholders through the following channels:

Stakeholder Group	Method of engagement
Employees	·      Awareness training ·      Performance appraisals ·      Annual employee satisfaction survey ·      Grievance redressal mechanism
Consumers	·      Customer satisfaction survey ·      Market surveys ·      Rides & events
Suppliers	·      Supplier meets ·      Training and awareness programmes ·      Pre-onboarding & Periodic Assessments
Dealers	·      Dealer meets ·      Marketing communications
Investors	·      Press releases and publications ·      Investor meets ·      AGM ·      One to one meeting
Bankers	·      One-to-one meeting ·      Press releases ·      Emails and calls
Local communities	·      Community outreach programmes ·      Press releases and publications
Peers and industry ecosystem	·      Industry associations – memberships ·      External conferences ·      Press releases
Government and regulatory bodies	·      Mandatory compliance reports ·      Onsite inspections ·      One-to-one meeting

 What actions were taken by EML to create economic value for its stakeholders?

In its 2019-20 Sustainability Report EML reports that it took the following actions for creating economic value for its stakeholders:

• Creating economic value for employees
• In FY 2019-20, EML paid INR 765.1 for employee wages and benefits.

• Creating economic value for providers of capital
• In FY 2019-20, EML paid INR 683.3 to providers of capital.

• Creating economic value for the government
• In FY 2019-20, EML paid INR 628.3 to the government.

• Creating economic value for communities
• In FY 2019-20, EML spent INR 55.4 in community investments.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standard addressed in this case is: Disclosure 201-1 Direct economic value generated and distributed

Disclosure 201-1 Direct economic value generated and distributed corresponds to:

• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.1, 8.2
• Sustainable Development Goal (SDG) 9: Industry, Innovation and Infrastructure
• Targets: 9.1, 9.4, 9.5

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.

References:

This case study is based on published information by EML, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original please revert to the following link:

https://www.eicher.in/content/dam/eicher-motors/investor/corporate-governance/sustainability-report/Sustainability Report 2019-20.pdf

Note to EML: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?  

In its 2021 Corporate Responsibility Report Autoneum identified a range of material issues, such as anti-corruption, emissions, occupational health and safety, effluents and waste, non-discrimination. Among these, creating economic value for its stakeholders stands out as a key material issue for Autoneum.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups Autoneum engages with:

To identify and prioritise material topics Autoneum engaged with its stakeholders through the following channels: 

Stakeholder Group	Method of engagement
Employees	·      Dialog between employees and managers ·      Employee engagement surveys ·      Idea management ·      Intranet ·      Digital collaboration platforms
Customers	·      Development process of products and services ·      In-house fairs at customer premises ·      Media ·      Social media
Financial community	·      Shareholder meetings ·      Dialog with financial institutions and analysts ·      Investor days
Research	·      Cooperation with universities ·      Scientific lead or participation at conferences ·      Hosting of students on R&T projects
Media & public	·      Communication through media events ·      Publications ·      Advertising ·      Social media and websites
Local communities	·      Community engagement projects ·      Plant visits ·      Neighborhood dialog ·      Open-door events ·      One-on-one dialog with local official representatives
Civil society	·      Inquiries ·      Collaboration projects ·      Memberships
Industry associations	·      Memberships in various organisations ·      Event hosting ·      Participation in working groups

What actions were taken by Autoneum to create economic value for its stakeholders?

In its 2021 Corporate Responsibility Report Autoneum reports that it took the following actions for creating economic value for its stakeholders:

• Creating economic value for employees
• In 2021, Autoneum paid CHF 9 million in employee expenses.

• Creating economic value for the state
• In 2021, Autoneum paid CHF 3 million in income taxes.

• Creating economic value for shareholders
• In 2021, Autoneum paid CHF 8 million to shareholders.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standard addressed in this case is: Disclosure 201-1 Direct economic value generated and distributed

Disclosure 201-1 Direct economic value generated and distributed corresponds to:

• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.1, 8.2
• Sustainable Development Goal (SDG) 9: Industry, Innovation and Infrastructure
• Targets: 9.1, 9.4, 9.5

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.

References:

This case study is based on published information by Autoneum, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original please revert to the following link:

https://www.autoneum.com/wp-content/uploads/2022/06/Autoneum_CR_Report_2021-3.pdf

Note to Autoneum: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?  

In its 2021 Annual Sustainability Report Brembo identified a range of material issues, such as climate change, product quality and safety, continuous innovation, sustainable and responsible supply chain, carbon neutral mobility. Among these, creating economic value for its stakeholders stands out as a key material issue for Brembo.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups Brembo engages with:

Stakeholder Group	Method of engagement
Investors	·      General Shareholders’ Meeting ·      Feedback and support channels offered by the Investor Relations area ·      Shareholder Engagement Policy that defines the themes and methods of implementation of the dialogue between Brembo and the shareholders, inspired by the principles of propriety, transparency and symmetry of information, in compliance with European and Italian regulations on market abuse ·      Meetings, roadshows (in 2021 as well, due to the health emergency all meetings were held virtually) and quarterly conference calls with analysts ·      Corporate website and dedicated e-mail accounts ·      Events for financial analysts ·      Engagement Survey on the relevance of material topics for Brembo
Customers	·      Daily activities and reports of the Global Business Units: Car and Commercial Vehicle Systems Division, Brake Discs Division, Motorbikes, Aftermarket and Performance Group ·      Joint development programmes ·      Supplier assessment questionnaires and qualification processes ·      Customer support channels ·      Support and training network for Brembo Expert repair professionals ·      Surveys to identify customers’ needs and expectations for the development of new products ·      Engagement Survey on the relevance of material topics for Brembo ·       Live events with customers and through the Brembo Next platform, the new virtual space created for all Group’s events
End User	·      Customer support channels ·      Monitoring and interaction on social networks ·      Feedback from vehicle and motorbike manufacturers
Brembo People	·      Global engagement surveys to measure the Group’s internal climate (every three years) ·      Pulse / Quick survey on specific topics (e.g., Brembo Purpose Pulse Survey) or on certain geographical areas (e.g., Czech Republic) ·      Trade union roundtables ·      Daily activities and reports of the Human Resources and Organisation function ·      Channels for receiving reports of violations of the Code of Ethics, Code of Basic Working Conditions and Policy on Non-discrimination and Diversity
Suppliers	·      Daily activities and reports of the Purchasing function ·      Engagement Survey on the relevance of material topics for Brembo ·      Conflict Minerals Engagement Survey for the annual Supplier Survey in relation with their use of conflict minerals ·      Cobalt Engagement Survey and Mica Engagement Survey ·      Corporate Social Responsibility-related training provided to the Purchasing GCF personnel, with an in-depth analysis of the supply chain ·      Brembo Supplier Portal
Local Communities	·      Orientation and involvement of secondary school and university students and related recruiting programmes ·      Roundtables and discussions with the Public Administration ·      Initiatives involving the opening of Brembo’s facilities to visits from workers’ families (“open door” days) in various countries where the Group is present (they were temporarily suspended due to the ongoing pandemic) ·      Initiatives in support of the social and cultural development of local communities promoted by the Group ·      Whistleblowing mechanism for alleged violations of the Code of Ethics ·      Monitoring through the media (press, specialist publications, TV, Web and social networks)
Institutions	·      Roundtables and initiatives involving discussion with institutions, at national and international level ·      Hearings before parliamentary committees
Future Generations	·      Focus on the awareness campaigns of environmental associations and on analyses of the scientific community ·      Awareness raising with regard to sustainability-related issues ·      Orientation and involvement of secondary school and university students and related recruiting programmes ·      Launch of targeted engagement projects
Industry Companies and Competitors	·      Participation in the proceedings and themed committees of trade associations ·      Participation in events and special roundtables on the reference market ·      Benchmark analysis of the main players (primary and secondary players operating in the automotive component supply industry) by market, product, target customer
Insurance companies	·      Engagement Survey on the relevance of material topics for Brembo ·      Visits to the Group’s plants by the insurer for property risk assessment ·      Periodic audits by the insurer regarding liability risks
Trade associations	·      Roundtables and initiatives involving discussion with institutions, at national and international level ·      Hearings before parliamentary committees ·      Engagement Survey on the relevance of material topics for Brembo

How stakeholder engagement was made to identify material issues

To identify and prioritise material topics Brembo engaged with its stakeholders through a survey and interviews.

What actions were taken by Brembo to create economic value for its stakeholders?

In its 2021 Annual Sustainability Report Brembo reports that it took the following actions for creating economic value for its stakeholders:

• Creating economic value for employees
• In 2021, Brembo paid € 506,617 thousand for employee salaries, variable remuneration and social security contributions.

• Creating economic value for suppliers
• In 2021, Brembo paid € 1,828,581 thousand to suppliers.

• Creating economic value for investors and lenders
• In 2021, Brembo paid € 138,229 thousand to investors and lenders.

• Creating economic value for the public administration
• In 2021, Brembo paid € 64,312 thousand to the public administration, plus € 1,713 thousand in gifts and sponsorships.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standard addressed in this case is: Disclosure 201-1 Direct economic value generated and distributed

Disclosure 201-1 Direct economic value generated and distributed corresponds to:

• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.1, 8.2
• Sustainable Development Goal (SDG) 9: Industry, Innovation and Infrastructure
• Targets: 9.1, 9.4, 9.5

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.

References:

This case study is based on published information by Brembo, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original please revert to the following link:

https://www.brembo.com/en/SustainabilityReport/2021/Relazione%20di%20Sostenibilita%202021%20UK%20i.pdf

Note to Brembo: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?

In its 2022 Sustainability Report Hyundai identified a range of material issues, such as carbon neutrality & expansion of renewable energy, technological innovation, supply chain ESG risk management, strengthening product safety and quality management. Among these, creating economic value for its stakeholders stands out as a key material issue for Hyundai.

Stakeholder engagement in accordance with the GRI Standards

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process s of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups Hyundai engages with:

Stakeholder Group	Method of engagement
Customers and Dealers	·      Motor show and new car launching ceremony ·      Test driving ·      Before Service ·      Customer satisfaction survey ·      Car club ·      On-line (social media) ·      Website ·      Sports sponsorship ·      Dealer event
Employees	·      Labour-Management Council ·      Employee satisfaction surveys ·      Meetings and events ·      Grievance handling system ·      Occupational Safety and Health Committee ·      Work-related education and training
Suppliers	·      Win-win growth portal site ·      HMG Partner System ·      Transparent Purchase Practice Centre website ·      Global Win-Win Cooperation Centre (GPC Portal) ·      Seminars and training
Local Communities	·      Social contribution programmes ·      Communication with local communities nearby the company’s business sites ·      Recruitment ·      Family inviting events
Government	·      Public hearings ·      Policy-making discussions and briefings
Shareholders and Investors	·      Annual Shareholders Meeting ·      Company briefing ·      IR meetings ·      Sustainability Management Committee ·      Website

How stakeholder engagement was made to identify material issues

To identify and prioritise material topics Hyundai engaged with its stakeholders through a double-materiality-based stakeholder survey.

What actions were taken by Hyundai to create economic value for its stakeholders?

In its 2022 Sustainability Report Hyundai reports that it took the following actions for creating economic value for its stakeholders:

• Creating economic value for employees
• In 2021, Hyundai paid KRW 639.2 billion for employee salaries.

• Creating economic value for shareholders and investors
• In 2021, Hyundai paid KRW 130.1 billion in dividends and KRW 8.7 billion in interest expenses.

• Creating economic value for suppliers
• In 2021, Hyundai paid KRW 3,701.1 billion in raw material costs.

• Creating economic value for the government
• In 2021, Hyundai paid KRW 34.4 billion in income tax.

• Creating economic value for local communities
• In 2021, Hyundai spent KRW 3.8 billion in donations.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standard addressed in this case is: Disclosure 201-1 Direct economic value generated and distributed

Disclosure 201-1 Direct economic value generated and distributed corresponds to:

• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.1, 8.2
• Sustainable Development Goal (SDG) 9: Industry, Innovation and Infrastructure
• Targets: 9.1, 9.4, 9.5

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.
References:

This case study is based on published information by Hyundai, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original please revert to the following link:

https://www.hyundai.com/content/hyundai/ww/data/csr/data/0000000050/attach/english/hmc-2022-sustainability-report-en.pdf

Note to Hyundai: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?

In its 2020/21 ESG Report Hankook Tire & Technology identified a range of material issues, such as expanding R&D investments and reinforcing capabilities, developing a sustainability management system and expanding communication, implementing safety accident prevention and health management, developing products and services for customer safety & health, developing eco-friendly products and minimising environmental impact during product use/disposal phase. Among these, creating economic value for its stakeholders stands out as a key material issue for Hankook Tire & Technology.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups Hankook Tire & Technology engages with:

Stakeholder Group	Method of engagement
Shareholders & Investors	·      BOD ·      General shareholder meeting ·      Overseas conferences ·      IR
Customers (car makers, general customers and dealers)	·      Technology exchanges, exhibitions and fairs ·      Sustainability assessments ·      Dealer discussion meetings ·      Customer satisfaction centres
Employees	·      Labour-management council ·      Discussion meetings and grievance handling mechanisms ·      Organisational immersion surveys ·      Intranet ·      Internal idea suggestion system ·      Proactive Concert
Local Communities	·      Discussion meetings with locals ·      Discussion meetings with local public offices and NGOs ·      Compile complaints from local communities
Suppliers	·      Regular supplier assessments, quality and ESG training ·      Partner’s Day ·      Purchasing portal (HePS)

How stakeholder engagement was made to identify material issues

To identify and prioritise material topics Hankook Tire & Technology engaged with its stakeholders through a survey and interviews.

What actions were taken by Hankook Tire & Technology to create economic value for its stakeholders?

In its 2020/21 ESG Report Hankook Tire & Technology reports that it took the following actions for creating economic value for its stakeholders:

• Creating economic value for employees
• In 2020, Hankook Tire & Technology paid KRW 493.4 billion for employee wages.

• Creating economic value for raw material suppliers
• In 2020, Hankook Tire & Technology spent KRW 1.9407 trillion in raw material purchases.

• Creating economic value for the government
• In 2020, Hankook Tire & Technology paid KRW 193.1 billion in corporate tax.

• Creating economic value for shareholders
• In 2020, Hankook Tire & Technology paid KRW 79.3 billion in dividends.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standard addressed in this case is: Disclosure 201-1 Direct economic value generated and distributed

Disclosure 201-1 Direct economic value generated and distributed corresponds to:

• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.1, 8.2
• Sustainable Development Goal (SDG) 9: Industry, Innovation and Infrastructure
• Targets: 9.1, 9.4, 9.5

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.
References:

This case study is based on published information by Hankook Tire & Technology, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original please revert to the following link:

https://www.hankooktire.com/wsvc/api/pdf-viewer/document.servlet?documentPath=/content/dam/hankooktire/global/pdf/esg/esg_esg%EB%B3%B4%EA%B3%A0%EC%84%9C/eng/2020-21_ESG_ENG.pdf

Note to Hankook Tire & Technology: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?

In its 2021 Sustainability Report Nissan identified a range of material issues, such as climate change, occupational health and safety, air quality, resource dependency, learning and development. Among these, promoting sustainability across its supply chain stands out as a key material issue for Nissan.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups Nissan engages with:   

To identify and prioritise material topics Nissan engaged with its stakeholders through the following channels:

Stakeholder Group	Method of engagement
Customers	·      Customer service interaction ·      Contact through dealers ·      Websites ·      Showrooms ·      Events ·      Customer surveys ·      Media (TV, magazines, social media, etc.) ·      Owners meetings ·      Vehicle maintenance ·      Mailing service
Employees	·      Direct contact (including whistleblowing system) ·      Intranet ·      Internal events ·      Interviews ·      Surveys
Suppliers and Dealers	·      Suppliers conference ·      Dealer conventions ·      Business meetings ·      Direct contact ·      Briefings ·      Events ·      Corporate guidelines ·      Websites
Shareholders and Investors	·      Direct contact with IR team ·      Shareholders meetings ·      Financial results briefings ·      IR events ·      IR meetings ·      Websites ·      Nissan Management Report ·      Mailing service
Governments, Industrial Associations and Business Partners	·      Direct contact ·      Joint research studies ·      Initiatives with industry organisations ·      Roundtables ·      Opinion-exchanges and other events
NGOs and NPOs	·      Direct contact ·      Management of philanthropic programmes ·      Donations ·      Disaster relief activities ·      Events ·      Assistance via foundations
Local Communities and Future Generations	·      Direct contact with business facilities ·      Local events ·      Plant visits ·      Philanthropic activities ·      Conferences ·      Traffic safety awareness campaigns ·      Assistance via foundations ·      Educational programmes ·      Websites

What actions were taken by Nissan to promote sustainability across its supply chain?

In its 2021 Sustainability Report Nissan reports that it took the following actions for promoting sustainability across its supply chain:

• Implementing CSR Guidelines for Suppliers
• To effectively implement sustainability practices worldwide, Renault and Nissan revised the Renault-Nissan CSR Guidelines for Suppliers in December 2015. Renault and Nissan distributed the revised guidelines to all their suppliers and also asked suppliers to share the revised guidelines with their own business partners to ensure they permeate throughout the supply chain. Renault and Nissan drew up the first edition of the guidelines for distribution in 2010 with reference to the CSR guidelines of the Japan Automobile Manufacturers Association, Inc. Key revisions and clarifications in the 2015 edition included, as a response to new laws and ordinances: (1) updating the procurement policy to include responsible mineral procurement and the elimination of antisocial forces based on new Japanese governmental guidelines and regulations; (2) requiring a shared commitment to sustainability activities with suppliers at the time the guidelines are distributed and (3) beginning third-party assessment of supplier sustainability activities as an Alliance initiative from fiscal 2016. As part of efforts to promote sustainability practices among business partners in emerging countries, the revised guidelines were published in Chinese as well as English and Japanese. To help suppliers review their corporate activities from a sustainability perspective and take sustainability actions, the guidelines explain expected initiatives in 26 categories across the following five areas:
  • Compliance: Complying with laws, preventing corruption, etc.
  • Safety and Quality: Ensuring the safety and quality of products and services, etc.
  • Human Rights and Labour: Prohibition of child labour and forced labour, complying with working hours and remuneration laws, etc.
  • Environment: Environmental management, reducing greenhouse gas emission and industrial waste volumes, and managing chemical substances, etc.
  • Information Disclosure: Open and impartial communication with stakeholders, etc.

• In addition, suppliers are requested to undergo assessments by third parties. The guidelines mandate that suppliers comply with laws and regulations. If suppliers are found to be in a state of non-compliance, the guidelines prescribe required responses, such as filing a report immediately, conducting an investigation and formulating corrective measures. In the case of a non- compliance incident, Nissan will take firm action based on its regulations and do everything necessary to prevent a recurrence. In fiscal 2020 no human rights violations, such as discrimination, occurred, and no supplier was found to be at serious risk of forced labour or child labour.

• Promoting environmental sustainability
• Nissan has shared its environmental philosophy and environmental action plan with suppliers since the mid-1990s. To improve environmental performance throughout the supply chain jointly with suppliers, Nissan first published the Nissan Green Purchasing Guidelines in 2001 and has actively promoted environmental activities at suppliers in line with these guidelines since then. After Nissan and Renault integrated their technical standards for management of chemical substances in fiscal 2016, a revised version of the guidelines was published in January 2017. Furthermore,
in August 2018, based on the midterm environmental action plan, Nissan Green Program 2022 (NGP2022), Nissan revised the content of the guidelines, adding requests that suppliers undertake their own environmental activities. Additionally, in May 2019, in order to strengthen management of environment-impacting substances, Nissan added requirements dealing with supplier self-diagnosis of environment-impacting substance management and related topics, which all suppliers are asked to follow. The Nissan Green Purchasing Guidelines are part of the detailed explanation in the environment-related section of the Renault-Nissan CSR Guidelines for Suppliers. Environmental activities undertaken with suppliers involve the core components of compliance with environmental regulations and Nissan’s basic environmental principles, along with activities to reduce the burden on the environment. As for the former, in response to global trends in such regulations as the European Union’s Registration, Evaluation, Authorization and Restriction of Chemicals (REACH) Regulation and the European Reusability/Recyclability/ Recoverability (RRR) Directive, Nissan has added new items to the list of banned substances and globally expanded component data management. When selecting suppliers for new models, Nissan checks their management of and activities regarding environmentally hazardous substances, informing them of specific actions needed to comply with the REACH Regulation and requesting their compliance.  Based on the NGP2022, Nissan holds annual environmental briefing sessions and has since fiscal 2012 conducted surveys to ascertain CO2 emissions, water usage, waste production and other data related to its burden on
the environment. To further enhance its activities in this area, in fiscal 2014 Nissan adopted the supply chain programme run by CDP, an international environmental NPO that manages a global system for disclosing corporations’ environmental impact and strategies. In fiscal 2020, based on these surveys, Nissan continued encouraging some suppliers to improve their environmental activities.

• Evaluating, monitoring, and auditing suppliers’ sustainability practices
• Nissan has been confirming suppliers’ acceptance of the Renault-Nissan CSR Guidelines for Suppliers and check their environmental management systems and their willingness to advance environmental activities with it at the time of supplier selection. Among newly selected suppliers in fiscal 2020, 100% of them met both Nissan’s social standards and basic environmental principles. In 2016 the Renault-Nissan alliance began third-party assessment of suppliers’ sustainability activities to raise standards through mutual confirmation. When results do not meet Alliance standards, suppliers are asked to draw up plans for improvement. Nissan then monitors their implementation. In fiscal 2020, Nissan held a seminar for suppliers, where
a rating organisation spoke to them directly on how to answer assessment questions and formulate improvement plans. By now, more than 90% of Nissan’s purchase demands are covered by a third-party assessment. Nissan also conducts sustainability training in its purchasing department to ensure that employees conduct checks of suppliers’ sustainability activities in their daily work. If there are issues with the supply of parts and materials, they may lead to problems not only for Nissan’s production but also supply chain as a whole. Nissan therefore positioned the following measures as part of sustainability activities: (1) confirming supply risks
under normal circumstances; (2) following up annually on quality, cost, delivery, development, management, sustainability, and risk (QCDDMSR) performance and (3) working with suppliers to craft response plans for natural disasters to ensure production continuity or early restoration of capacity. Nissan monitors compliance from the perspective of supplier management, constantly assessing the situation at each supplier based on a range of factors. When high risk is identified, Nissan works with the supplier to rapidly draft and implement countermeasures. In fiscal 2020 there were no suppliers whose compliance was problematic, and no supplier contract was terminated for such a reason.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standards addressed in this case are:

1) Disclosure 308-1 New suppliers that were screened using environmental criteria

2) Disclosure 308-2 Negative environmental impacts in the supply chain and actions taken

3) Disclosure 414-1 New suppliers that were screened using social criteria

 

Disclosure 308-1 New suppliers that were screened using environmental criteria does not correspond to any SDG.

Disclosure 308-2 Negative environmental impacts in the supply chain and actions taken does not correspond to any SDG.

Disclosure 414-1 New suppliers that were screened using social criteria corresponds to:

• Sustainable Development Goal (SDG) 5: Gender Equality
• Targets: 5.2
• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.8
• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.1

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.
References:

This case study is based on published information by Nissan, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original please revert to the following link:

https://www.nissan-global.com/EN/DOCUMENT/PDF/SR/2021/SR21_E_All.pdf

Note to Nissan: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified? 

In its 2020 Sustainability Report Mazda identified a range of material issues, such as indirect economic impacts, effluents and waste, occupational health and safety, emissions, diversity and equal opportunity. Among these, promoting sustainability among its suppliers stands out as a key material issue for Mazda.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups Mazda engages with:

To identify and prioritise material topics Mazda engaged with its stakeholders through the following channels:

Stakeholder Group	Method of engagement
Customers	·      Establishment of call centres ·      Mazda Official Website and social media ·      Day-to-day sales activities ·      Customer satisfaction surveys ·      Holding events ·      Interviews with customers ·      Meetings with Mazda vehicle owners
Shareholders and investors	·      Website for shareholders and investors ·      Publication of the asset securities report and the quarterly financial reports ·      Publication of the summary of financial results ·      Quarterly presentation of financial results ·      Holding ordinary general meetings of shareholders ·      Publication of the Annual Report ·      Publication of corporate governance reports ·      Presentations and plant tours for investors
Business partners	·      Hotlines linking Mazda with dealerships ·      Day-to-day purchasing activities ·      Supplier communication meetings ·      Conferences with representatives of dealerships ·      Conferences with supplier executives ·      Commendation of outstanding suppliers and dealerships
Employees	·      Labour-Management Council ·      Direct communication with senior management (MBLD) ·      Global Employee Engagement Survey ·      Career meetings ·      Career Challenge System (in-house recruitment and “Free Agent”) ·      Group and optional training ·      Lectures
Global society and local communities	·      Opening to the public of the Mazda Museum and plant tours ·      Execution of social contribution activities and participation in and promotion of volunteer activities ·      Dialogue through economic and industry organisations ·      Interaction/exchange of views with the local community ·      Response to hearings, information disclosure, etc. ·      Dialogue, cooperation and support through collaboration of industry, academia and government
Next generation people (environment)	·      Holding and participating in environmental events ·      Setting targets and reporting the results under Mazda Green Plan 2020, midterm environmental plan

What actions were taken by Mazda to promote sustainability among its suppliers?

In its 2020 Sustainability Report Mazda reports that it took the following actions for promoting sustainability among its suppliers:

• Implementing the Mazda Supplier CSR Guidelines
• Mazda stipulated the Mazda Supplier CSR Guidelines, based on Mazda’s basic approach on CSR initiatives and with reference to the CSR Guidelines of the Japan Automobile Manufacturers Association. The Guidelines outline CSR areas and items that are closely related to the purchasing area. In the Guidelines, CSR activities are categorised into six areas: Customer Satisfaction (Safety/Quality), Environment, Social Contribution, Respect for People (Human Rights/Work), Compliance, and Information Disclosure. The Guidelines request that all Mazda suppliers comply with them in these areas. The Mazda Green Purchasing Guidelines are separately created to indicate the company’s approach on environmental protection in more detail, and Mazda requests that suppliers observe these guidelines. Mazda also conducts periodic surveys of suppliers to confirm their compliance status.

• Evaluating suppliers
• When starting business with a new supplier, Mazda’s related departments coordinate together to confirm the supplier’s quality control system, research & development system, technological capabilities, financial conditions, and CSR initiatives, in order to evaluate whether or not the supplier is compliant with the procurement/selection policies of the Mazda Group. For each long-term supplier, Mazda conducts not only an evaluation based on the quality, cost and delivery time of the procured goods or services, but also a comprehensive evaluation of the entire business including the quality control system, research & development system, technological capabilities, and the status of its CSR initiatives. For the supplier quality control system, Mazda employs a system that enables continuous grasping of issues, evaluation of the situation, and provision of guidance for improvement by receiving daily reports on product quality as well as voluntary audit results. When a supplier is in need of quality improvement, Mazda conducts quality auditing that involves on-site confirmation of actual products at both domestic and overseas sites. Also, Mazda comprehensively evaluates its suppliers every year (296 suppliers in 2019) from the perspectives of quality, pricing, delivery time, etc., in order to build more positive business relationships with them, and passes the results of these evaluations back to the suppliers. Outstanding suppliers are recognised with awards. Mazda has also introduced CSR-based evaluation, giving special awards to suppliers that have made outstanding proposals on weight trimming, which greatly affects environmental performance such as fuel efficiency.

• Conducting questionnaire surveys of suppliers
• Mazda has conducted questionnaire surveys of its suppliers since FY March 2014, aiming to understand and evaluate the status of their CSR implementation. The survey results confirm that suppliers have appropriately implemented CSR initiatives and established their own CSR promotion systems. In FY March 2020, a questionnaire survey was carried out about fair business practices, which attracted a lot of social interest. The survey was targeted at 114 suppliers, a major percentage of whose sales consisted of products delivered to Mazda. The survey results showed that progress was made since FY March 2019. After analysing these results, Mazda held individual interviews with companies deemed to be in need of further improvement, in order to offer them cooperation in devising improvement methods. Using these surveys, Mazda checked each supplier’s recognition of the Mazda Supplier CSR Guidelines, and confirmed that all the suppliers surveyed were aware of these guidelines.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standards addressed in this case are:

1) Disclosure 308-1 New suppliers that were screened using environmental criteria

2) Disclosure 308-2 Negative environmental impacts in the supply chain and actions taken

3) Disclosure 414-1 New suppliers that were screened using social criteria

4) Disclosure 414-2 Negative social impacts in the supply chain and actions taken

 

Disclosure 308-1 New suppliers that were screened using environmental criteria does not correspond to any SDG.

Disclosure 308-2 Negative environmental impacts in the supply chain and actions taken does not correspond to any SDG.

Disclosure 414-1 New suppliers that were screened using social criteria corresponds to:

• Sustainable Development Goal (SDG) 5: Gender Equality
• Targets: 5.2
• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.8
• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.1

Disclosure 414-2 Negative social impacts in the supply chain and actions taken corresponds to:

• Sustainable Development Goal (SDG) 5: Gender Equality
• Targets: 5.2
• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.8
• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.1

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.
References:

This case study is based on published information by Mazda, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original please revert to the following link:

https://www.mazda.com/globalassets/en/assets/csr/download/2020/2020_all.pdf

Note to Mazda: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?            

In its 2020 Sustainability Report GM identified a range of material issues, such as financial performance and resiliency, climate change management, workplace safety, diversity, equality and inclusion. Among these, promoting supply chain compliance stands out as a key material issue for GM.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups GM engages with:

Stakeholder Group	Method of engagement
Customers	·      Participating in customer satisfaction surveys to understand what vehicle attributes customers value ·      Partnering to expand EV charging infrastructure ·      Educating customers on the benefits of EVs
Investors and analysts	·      Publishing an annual Sustainability Report ·      Holding focused conversations and briefings to put data in context ·      Reporting to frameworks including SASB and TCFD
Employees	·      Recruiting talent at colleges and universities, and with professionals already in the workplace ·      Adhering to a responsible employer philosophy, which includes paying a living wage and offering competitive benefits ·      Conducting a global Workplace of Choice survey ·      Holding regular conversations with labour partners such as the United Auto Workers
Suppliers	·      Participating with organisations that help foster responsible supply chains industrywide, such as: ·        Establishing a Sustainability Subcommittee of the GM     Supplier Business Council ·        Automotive Industry Action Group (AIAG) ·        Suppliers Partnership for the Environment ·        International Automotive Task Force ·      Assessing risks related to mineral sourcing through engagement with the Responsible Minerals Initiative ·      CDP Supply Chain Survey ·      Outreach through symposia, webinars and other events on sustainability-related topics
Dealers	·      Using Standards for Excellence and Essential Brand Elements programmes to reward dealers ·      Maintaining the Mark of Excellence programme to recognise high-achieving dealers ·      Engaging dealers through GM’s national dealer council
Communities	·      Volunteering for STEM education initiatives worldwide ·      Sponsoring innovation challenges related to STEM subjects, such as MIT-SOLVE ·      Working with academic and nonprofit partners to educate community members on the importance of driving safety and seatbelt usage ·      Improving quality of life in communities where GM operates through volunteerism and donations
Governments	·      Engaging on fuel economy standards with the U.S. Environmental Protection Agency (EPA), the National Highway Traffic Safety Administration (NHTSA) and California Air Resources Board ·      Continued commitment to engaging in innovative city and mobility initiatives such as the Smart Cities Challenge and others, to tackle congestion and other transportation challenges
NGOs	·      Partnering on issues such as resource conservation, climate change, human rights, diversity and vehicle safety ·      Sharing best practices with other companies that have made renewable energy commitments through RE100

How stakeholder engagement was made to identify material issues

To identify and prioritise material topics GM engaged with its stakeholders through two online surveys.

What actions were taken by GM to promote supply chain compliance?

In its 2020 Sustainability Report GM reports that it took the following actions for promoting supply chain compliance:

• Implementing a Supplier Code of Conduct and purchase contract Terms and Conditions
• GM’s Supplier Code of Conduct and purchase contract Terms and Conditions set forth expectations for ethical social, business and environmentally responsible practices. By choosing to do business with GM, suppliers accept its purchase contract Terms and Conditions, which clearly state GM’s prohibition against any use of child labour or any other form of forced or involuntary labour, abusive treatment of employees or corrupt business practices in the supplying of goods and services to GM. Furthermore, GM’s contracts lay out expectations for lawful compliance with data protection and privacy, wages, hours and conditions of employment, subcontractor selection, antidiscrimination, and occupational health and safety. GM also expects suppliers to cascade a Code of Conduct in their own value chain. When it becomes aware of violations or alleged violations to its Code of Conduct, GM is committed to responding swiftly and appropriately, up to and including the termination of business relationships. Suppliers must attest to compliance with GM’s Terms and Conditions, Supplier Code of Conduct and all applicable laws and regulations.

• Conducting compliance surveys
• GM conducts annual verification surveys to validate adherence to suppliers’ obligations, and noncompliance is addressed directly with suppliers through its Supplier Champion process. In 2019, just under 600 suppliers were included in the survey. In 2020, participation increased, and survey responses were collected from over 3,000 suppliers, including all suppliers for production, logistics, and customer care and aftersales support. In addition, suppliers are asked to confirm via the survey that they have:
  • Engaged in company business practices consistent with GM’s Supplier Code of Conduct or a similar code of conduct published by their company.
  • Adopted their own code of conduct or similar document expressing a commitment to conducting business ethically, honestly and in compliance with all applicable laws.
  • Shared GM’s Supplier Code of Conduct or a similar code of conduct published by their company with their suppliers.
  • Implemented a safety policy that is consistent with the principles set forth in GM’s Supplier Code of Conduct.
• Supplier responses to the survey are reviewed and escalated, if required, to remediate risk. Additionally, GM requires its Tier I suppliers across the globe to mandate that their direct suppliers meet in-country environmental and safety standards, as well as quality standards. The foundation of this process is GM’s Built in Quality System (BIQS), consisting of IATF 16949 certification and BIQS Metrics requirements. This foundation allows GM to cascade quality standards through tiers of its supply base. GM aims for all Tier I suppliers to achieve BIQS Level V, the highest level possible. BIQS compliance also encourages these Tier I suppliers to uphold the same quality standards within their own supply bases, since issues here can ultimately affect their quality performance. To support monitoring, suppliers’ IATF 16949 certification status has recently been added to GM’s Sourceability Report, which is a compilation of metrics used to inform sourcing decisions and supplier engagement.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standards addressed in this case are:

1) Disclosure 308-2 Negative environmental impacts in the supply chain and actions taken

2) Disclosure 414-1 New suppliers that were screened using social criteria

 

Disclosure 308-2 Negative environmental impacts in the supply chain and actions taken does not correspond to any SDG.

Disclosure 414-1 New suppliers that were screened using social criteria corresponds to:

• Sustainable Development Goal (SDG) 5: Gender Equality
• Targets: 5.2
• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.8
• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.1

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

See upcoming training dates.
References:

This case study is based on published information by GM, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original please revert to the following link:

https://www.gmsustainability.com/_pdf/resources-and-downloads/GM_2020_SR.pdf

Note to GM: With each case study we send out an email requesting a comment on this case study. If you have not received such an email please contact us.

What are the material issues the company has identified?

In its 2020 Annual Report with Sustainability Report Bulten identified a range of material issues, such as business ethics and corporate social responsibility, Health and Safety, recruitment, employee turnover. Among these, promoting sustainability across its supply chain stands out as a key material issue for Bulten.

Stakeholder engagement in accordance with the GRI Standards              

The Global Reporting Initiative (GRI) defines the Principle of Stakeholder Inclusiveness when identifying material issues (or a company’s most important impacts) as follows:

“The reporting organization shall identify its stakeholders, and explain how it has responded to their reasonable expectations and interests.”

Stakeholders must be consulted in the process of identifying a company’s most important impacts and their reasonable expectations and interests must be taken into account. This is an important cornerstone for CSR / sustainability reporting done responsibly.

Key stakeholder groups Bulten engages with:

To identify and prioritise material topics Bulten engaged with its stakeholders through the following channels: 

Stakeholder Group	Method of engagement
Customers	·      Meetings with customers ·      Sustainability assessments ·      Customers’ sustainability seminars
Employees and their representatives	·      Global employee survey ·      Regular dialogue with union representatives and employee talks in Bulten’s so called annual development dialogue
Business partners (JV partners, suppliers, etc.)	·      Bulten’s process for selecting suppliers ·      JV board meetings ·      Dialogue in connection with audits ·      Supplier meetings
Owners, investors, analysts, etc.	·      Board meetings ·      Capital markets day ·      Investor meetings ·      Interviews ·      Quarterly reports ·      Annual General Meeting
Local community (residents, local management and authorities, etc.)	·      Student fairs ·      Collaboration groups locally with other companies ·      Collaboration with college / university ·      Dialogue and exchange in connection with the establishment of new operations, permit processes, etc.
Governments, legislators, authorities	·      Direct contacts in connection with establishment and permit processes, as well as via information from interest and industry organisations

What actions were taken by Bulten to promote sustainability across its supply chain?

In its 2020 Annual Report with Sustainability Report Bulten reports that it took the following actions for promoting sustainability across its supply chain:

• Promoting compliance
• All Bulten suppliers should be certified to ISO 9001 (IATF 16949) as well as ISO 14001 and they all have requirements for an implemented code of conduct to make sure that they share the same values with Bulten when it comes to its requirements on business ethics, health and safety, environmental requirements and social responsibility. To ensure compliance, the code of conduct is included in Bulten’s agreement templates and is managed via its Supplier Relationship Management, or SRM, system.

• Monitoring suppliers
• Over the years Bulten has established working methods to monitor and audit its main suppliers, and potential and new suppliers are carefully evaluated based on its code of conduct, including human rights, employment and working conditions, and health and safety. If it decides to proceed, an audit is performed by Bulten on site which, for example, includes the management system, financial status, the purchasing process and flow of goods, as well as the supplier’s follow-up systems. With its existing suppliers, Bulten conducts regular assessments, and has dedicated employees who work with quality assurance and supplier development.

Which GRI Standards and corresponding Sustainable Development Goals (SDGs) have been addressed?

The GRI Standard addressed in this case is: Disclosure 414-1 New suppliers that were screened using social criteria

Disclosure 414-1 New suppliers that were screened using social criteria corresponds to:

• Sustainable Development Goal (SDG) 5: Gender Equality
• Targets: 5.2
• Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth
• Targets: 8.8
• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.1

 

78% of the world’s 250 largest companies report in accordance with the GRI Standards

SustainCase was primarily created to demonstrate, through case studies, the importance of dealing with a company’s most important impacts in a structured way, with use of the GRI Standards. To show how today’s best-run companies are achieving economic, social and environmental success – and how you can too.

Research by well-recognised institutions is clearly proving that responsible companies can look to the future with optimism.

7 GRI sustainability disclosures get you started

Any size business can start taking sustainability action

GRI, ISEP, CPD Certified Sustainability courses (2-5 days): Live Online or Classroom  (venue: London School of Economics)

• Exclusive FBRH template to begin reporting from day one
• Identify your most important impacts on the Environment, Economy and People
• Formulate in group exercises your plan for action. Begin taking solid, focused, all-round sustainability action ASAP. 
• Benchmarking methodology to set you on a path of continuous improvement

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References:

This case study is based on published information by Bulten, located at the link below. For the sake of readability, we did not use brackets or ellipses. However, we made sure that the extra or missing words did not change the report’s meaning. If you would like to quote these written sources from the original please revert to the following link:

https://mb.cision.com/Main/405/3323465/1400027.pdf

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