What are the material issues the company has identified?

In its 2019 Sustainability Report Bucher Industries identified a range of material issues, such as customer satisfaction, economic value creation, customer health and safety, environmental impact of products and services. Among these, promoting compliance stands out as a key material issue for Bucher Industries.

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 Bucher Industries engages with: 

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

Stakeholder Group	Method of engagement
Employees	·      Daily interaction ·      Regular staff meetings ·      Intranet, newsletter ·      Trainings ·      Employee representatives ·      “Eurocommittees”
Customers	·      Daily interaction ·      Regular personal contact ·      Workshops/visits ·      Conferences ·      Social media, newsletter ·      Customer surveys ·      Trade fairs ·      Industry associations
Dealers/distributors	·      Regular meetings ·      Trade fairs ·      Technical training programmes
Suppliers	·      Regular interaction ·      Supplier days ·      Forecasting systems
Shareholders/financial institutions	·      Financial reports and press releases ·      Sustainability report ·      Annual general meeting ·      Analyst conferences and calls ·      Investor days and roadshows
Local communities	·      Engagement projects ·      Funding requests ·      Open-door events
Regulators/authorities	·      Memberships in industry associations

What actions were taken by Bucher Industries to promote compliance?

In its 2019 Sustainability Report Bucher Industries reports that it took the following actions for promoting compliance:

• Implementing a Code of Conduct
• All new employees in Bucher Industries’ group companies receive a copy of its Code of Conduct at hiring, along with the compliance regulations applicable to their function. New employees who have a company e-mail address complete online training on the Code of Conduct as well as on the subjects of anti-corruption, competition law and data protection, commensurate with their function. All group directives on the subject of compliance are based on the Code of Conduct. Compliance officers at group, division and local level support the implementation of the Code of Conduct and directives and report regularly to group management. They also serve as contact people for management and personnel for compliance questions and make sure that questions are forwarded to the body responsible for processing. Compliance officers meet periodically for training and specific courses, and compliance implementation is checked in internal audits. Employees can turn to local or divisional compliance officers, the group compliance officer, their superior or the group CEO as contact persons to report compliance breaches or suspicions. In cases of suspected compliance breaches, it is not necessary to follow the management line.

• Promoting compliance with competition law
• In line with the potential risk involved, the directive on competition law is intended for all management roles in Bucher Industries and other functional areas that are exposed to this issue. This includes members of group management, division management and the management boards of subsidiaries; managers in purchasing, logistics, sales, marketing, finance and controlling; HR and legal departments; and all compliance officers. All employees in these functions were issued the directive and completed an online training course on competition law. New employees receive the directive as part of their induction and complete the online training in the same way. Members of group management and division management along with other selected persons received additional training in classroom courses. In 2019, 192 new employees completed the online training. Participation in the training is compulsory and monitored.

• Combatting corruption
• In line with the potential risk involved, the corruption prevention guidelines are intended for all management roles in Bucher Industries and other functional areas that are exposed to this issue. This includes members of group management, division management and the management boards of subsidiaries; managers in purchasing, logistics, sales, marketing, finance and controlling; HR and legal departments; staff in all sales, purchasing and customer service departments; controlling and finance personnel with internal or external signatory authorisation and all compliance officers. All employees in these functions were issued the directive and completed an online training course on corruption prevention. New employees receive the directive as part of their induction and complete the online training in the same way. In the reporting period, 658 new employees completed the online training. Participation in the training is compulsory and monitored. Additionally, guidelines on collaboration with intermediaries set out binding measures to prevent corruption. Engaging with new intermediaries is only possible if a specific audit and risk assessment is carried out and the intermediary has been authorised in an internal approval procedure. The guidelines were implemented in 2016 and compliance is checked during annual internal audits. In 2019 (as in 2018), no corruption-related proceedings were pending. Once again, attempts at corruption by suppliers were prevented in 2019 thanks to the vigilance of employees across the Group. Certain suppliers and employees were sent a written reminder of the applicable rules. In consultation with compliance officers, the exceptional acceptance of gifts from suppliers is reviewed on a case-by-case basis by divisional management.

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

The GRI Standards addressed in this case are:

1) Disclosure 205-3 Confirmed incidents of corruption and actions taken

2) Disclosure 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

 

Disclosure 205-3 Confirmed incidents of corruption and actions taken corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.5

Disclosure 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.3

 

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:

1) This case study is based on published information by Bucher Industries, 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 original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to Bucher Industries: 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 Sustainability Report PPL identified a range of material issues, such as economic viability, operational efficiency, emissions reduction, innovation and technology, workforce development. Among these, promoting compliance and business integrity stands out as a key material issue for PPL.

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 PPL engages with:

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

Stakeholder Group	Method of engagement
Communities	·      Support for events and programmes of nonprofits, chambers and associations ·      Support for community energy groups in the U.K. ·      Volunteerism (board service, events, long-term programmes)
Customers	·      Websites ·      Consumer advisory panels ·      Customer commitment advisory forums ·      Market research ·      Demand-side management/energy efficiency advisory groups ·      Billing statements and messaging ·      Email newsletters ·      News releases and local media ·      Customer feedback (surveys, online comments, phone calls) ·      Account management ·      J.D. Power survey
Employees	·      Company intranet ·      Training events ·      Town hall meetings ·      Employee feedback (via surveys) ·      Volunteer programmes ·      Business resource groups ·      Performance reviews
Facility neighbours	·      Plant advisory committees ·      Newsletters for plant neighbours
Government (local, state, federal)	·      Continuous dialogue ·      Attendance at and participation in meetings and hearings with regulators and policymakers
Industry associations	Attendance at regular meetings and conferences and active       participation in organisations such as: ·      Edison Electric Institute ·      Electric Power Research Institute ·      American Gas Association ·      Energy Networks Association (U.K.) ·      State chambers of commerce and industry associations
Environmental groups	·      Ongoing discussions and partnerships around specific topics related to operational activities
Shareowners	·      Continuous dialogue ·      Quarterly earnings news releases ·      Investor relations website ·      Active outreach including meetings at investor conferences, roadshows and conference calls
Suppliers	·      Supplier meetings ·      Supplier networking summits

What actions were taken by PPL to promote compliance and business integrity?

In its 2019 Sustainability Report PPL reports that it took the following actions for promoting compliance and business integrity:

• Implementing the Standards of Integrity
• PPL’s board expects its directors and all PPL officers to act ethically at all times and adhere to the policies set forth in PPL’s Standards of Integrity. Every member of the Board of Directors receives a copy of the Standards of Integrity. It is the responsibility of each director to advise the corporate secretary of any actual or potential conflict of interest and any affiliation with public or privately held enterprises, including for-profit and nonprofit entities that may create a potential conflict of interest to the company or inconsistency with applicable laws, company policies or values. Every employee is expected to read, understand and comply with the Standards of Integrity and associated company policies. In addition, employees are expected to report any compliance or ethics concerns to their immediate supervisors or via another appropriate reporting mechanism, including anonymous reporting mechanisms that are in place and publicised to employees. PPL takes any instance of noncompliance seriously. Failure to obey laws and regulations or violations of company policies may result in employee discipline to the extent permissible under applicable law, up to and including termination. Employees receive annual training on the Standards of Integrity. As part of the training, every employee is required to certify that he or she understands the expectation to report misconduct and understands that PPL will not tolerate any form of retaliation for any report made in good faith. All training is tracked, recorded and reported to executive leadership and the Audit Committee. Targeted communications on key compliance and ethics topics are also issued as needed.

• Providing an EthicsHelpline
• PPL employees are expected to ask questions or raise concerns about the application or interpretation of the Standards of Integrity. PPL does not discriminate against, or tolerate any form of retaliation toward, employees who ask questions or raise concerns in good faith, and provides an “EthicsHelpline” for confidential and, if desired, anonymous reporting of concerns. PPL’s EthicsHelpline toll-free phone number and internet site are available 24 hours a day, seven days a week. The EthicsHelpline, which is managed by an external vendor to promote confidence in confidentiality, is also accessible on the internet. In addition to employees, suppliers, customers and other external parties can use the EthicsHelpline to report concerns. Guidelines are in place for promptly responding to allegations of misconduct and include notifying the vice president and global chief compliance officer of the allegations, and this position has a dotted-line reporting relationship to the chair of the Audit Committee. Issues and trends are identified and reported to the Audit Committee. Allegations are handled and key statistics are reported to the Audit Committee each quarter, with the most serious allegations being reported on an expedited basis to the chair of the Audit Committee as soon as reasonably practicable after initial intake discussions.

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

The GRI Standard addressed in this case is: Disclosure 205-2 Communication and training about anti-corruption policies and procedures

Disclosure 205-2 Communication and training about anti-corruption policies and procedures corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.5

 

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:

1) This case study is based on published information by PPL, 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 original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to PPL: 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 Sustainability Report ALDI Nord identified a range of material issues, such as human rights and working conditions in the supply chain, use of more sustainable packaging, reduction of greenhouse gas emissions, protection of forests and soils. Among these, promoting compliance stands out as a key material issue for ALDI Nord.

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 ALDI Nord engages with:

Stakeholder Group

Customers and potential customers

NGOs, initiatives and associations

Employees

Works councils

Business partners and suppliers

How stakeholder engagement was made to identify material issues

To identify and prioritise material topics ALDI Nord conducted online surveys of non-governmental organisations (NGOs), initiatives and associations, alongside business partners and suppliers.

What actions were taken by ALDI Nord to promote compliance?

In its 2019 Sustainability Report ALDI Nord reports that it took the following actions for promoting compliance:

• Implementing General Terms and Conditions of Purchasing
• ALDI Nord’s General Terms and Conditions of Purchasing define clear rules that govern the relationship between suppliers and the ALDI companies. Anti-competitive conduct by suppliers and manufacturers is prohibited. Sanctions are in place for potential violations, such as late delivery or failure of delivery. To ensure that ALDI Nord maintains the same standards across all of its operations, the General Terms and Conditions of Purchasing also specify compliance requirements for contractual partners. If there are reliable indications of a violation of the rules – whether by a supplier or an ALDI employee – the Compliance officers will undertake a comprehensive investigation.

• Applying a Compliance Management System
• ALDI Nord’s Compliance Management System (CMS) is designed to help ALDI employees live up to ALDI’s core values at all times. Above all else, the CMS aims to ensure and promote ALDI Nord’s long-term success and avoid or mitigate any damage or risk. The CMS is internationally available to all ALDI companies but has yet to be introduced and implemented in some countries, such as ALDI Belgium and ALDI France. Each ALDI company has a person responsible for country-specific adjustments. As a part of the CMS, whistleblowing systems that serve to receive information on compliance violations within ALDI Nord have been created. Any violations of applicable law and internal rules can be reported through these channels under a specific name or anonymously. Examples of violations include corruption, unfair competition and unethical behaviour, as well as non-compliance with environmental standards. In Germany noncompliance with social standards such as human rights and work safety regulations may also be reported in this way. The whistleblowing systems are available on the French, German and Spanish websites for internal and external parties at all times. There are also grievance systems and other channels in place, for example at ALDI Netherlands, which ALDI employees have been able to use in cases of sexual harassment, bullying, discrimination, aggression and violence.

• Providing training
• To ensure that compliance forms an integral part of ALDI Nord, a variety of training courses are conducted to raise awareness among ALDI employees. New employees receive training on the key policies of ALDI Nord. In Germany, authorised signatories and managing directors of ALDI Einkauf in all departments also regularly complete training, covering a wide range of critical topics such as antitrust law, unfair competition, protection of company secrets, avoidance of corruption as well as data protection and information security. Since September 2019, this has been part of compulsory attendance training at the ALDI Academy. Similar training also takes place at the ALDI companies in Belgium, France, the Netherlands, Portugal and Spain every two to three years. In Spain, this training was completed in 2019 by both managers and non-executives so that the knowledge is passed down through the team. ALDI Nord is also expanding communication regarding compliance on the websites and takes part in industry events, such as the Bundeskongress Compliance (Federal Compliance Congress) in Germany.

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

The GRI Standards addressed in this case are:

1) Disclosure 205-1 Operations assessed for risks related to corruption

2) Disclosure 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

 

Disclosure 205-1 Operations assessed for risks related to corruption corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.5

Disclosure 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.3

 

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:

1) This case study is based on published information by ALDI Nord, 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 original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to ALDI Nord: 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 ESG Report TPI identified a range of material issues, such as economic performance, occupational health and safety, effluents and waste, materials and material efficiency. Among these, promoting compliance and business integrity stands out as a key material issue for TPI.

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 TPI engages with:

Stakeholder Group	Method of engagement
Associates	·      Ongoing dialogue ·      Annual engagement survey ·      Focus groups ·      Town Halls
Customers	·      Ongoing dialogue ·      Contracts ·      Customer surveys ·      Interviews
Investors/Asset Managers	·      Ongoing dialogue ·      Financial reporting ·      Investor events ·      Interviews ·      Quarterly earnings calls
ESG Raters	·      Research ·      Rating process/feedback
Industry Associations	·      Research
Regulators	·      Research

How stakeholder engagement was made to identify material issues

To identify and prioritise material topics TPI completed interviews and surveys with its key internal and external stakeholders.

What actions were taken by TPI to promote compliance and business integrity?

In its 2019 ESG Report TPI reports that it took the following actions for promoting compliance and business integrity:

• Implementing a Code of Conduct
• TPI’s Code of Business Conduct & Ethics (Code) sets a tone at the top for the entire company regarding ethical behaviour. The Code covers the topics of conflicts of interest, confidentiality, preventing workplace harassment, and anti-corruption, among others. TPI’s Board of Directors, in conjunction with its Audit Committee, is responsible for administering the Code, and has delegated day-today responsibility for administering and interpreting the Code to TPI’s General Counsel who serves as TPI’s Compliance Officer. The Code and TPI’s separate Anti-Corruption Policy educate associates on anti-corruption practices and expressly prohibit direct and indirect payments that violate applicable anti-corruption laws. TPI’s associates receive annual training on both the Code and the Anti-Corruption Policy, which are available in their local language.

• Encouraging associates to raise ethical concerns
• As part of the Code training, TPI’s associates are encouraged to raise any ethical concerns either directly or anonymously. They can report concerns anonymously through a hotline that is operated by a third-party provider. Any messages submitted to the hotline are only accessible by TPI’s Compliance Officer and Audit Committee Chairperson, who then decide if the concern will be investigated by the human resources department, the internal audit department, the internal legal department or an external law firm, depending on the nature of the concern. TPI does not retaliate against any associate who reports ethical concerns in good faith. Posters regarding the anonymous hotline are posted at all TPI’s manufacturing facilities in the local language.

• Promoting third-party due diligence
• TPI has implemented policies and procedures to help it evaluate the integrity of its third-party business partners. TPI has documented standards for suppliers and monitors performance throughout the supplier lifecycle. TPI does this by using an independent vendor assessment tool, conducts audits of its suppliers, and requires suppliers to complete an annual questionnaire that identifies compliance and policies from these companies for areas such as child labour, corruption and safety.

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

The GRI Standard addressed in this case is: Disclosure 205-2 Communication and training about anti-corruption policies and procedures

Disclosure 205-2 Communication and training about anti-corruption policies and procedures corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.5

 

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:

1) This case study is based on published information by TPI, 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 original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to TPI: 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 Sustainability Report MPC identified a range of material issues, such as diversity and inclusion, water use and conservation, cybersecurity, spill prevention, workforce safety, air quality and emissions. Among these, promoting compliance and ethical business conduct stands out as a key material issue for MPC.

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 MPC engages with: 

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

Stakeholder Group	Method of engagement
Employees	·      Code of Business Conduct ·      Integrity Helpline ·      Employee satisfaction survey ·      Performance management ·      Safety meetings ·      CEO communications ·      Employee Network Groups ·      Wellness programmes
Business Partners	·      Procurement process ·      Stakeholder interviews ·      Contract negotiations ·      Core contractor programme ·      Project management
Customers	·      Global, regional and local industry events, forums and conferences ·      Proprietary company events and meetings ·      Partnerships and working groups to advance best practices
Communities	·      Websites, news media and social media ·      Community investment programmes ·      Community engagement ·      Employment ·      Landowner events ·      Focus groups ·      Community surveys ·      Tours ·      Community hotlines ·      Community Advisory Panels ·      Facilitation of community events ·      Sponsorship of charity fundraising events
Governments	·      Advocacy ·      Policy development ·      Industry and trade association representation ·      Regulatory compliance ·      Permit reviews ·      Regulatory audits ·      Leadership and collaboration on community investment projects ·      Legislator engagement days ·      Tours ·      Marathon Petroleum Corporation Employees Political Action Committee
Shareholders	·      Investor presentations and conferences ·      Analyst calls ·      Annual Shareholder Meeting ·      SEC filings

What actions were taken by MPC to promote compliance and ethical business conduct?

In its 2019 Sustainability Report MPC reports that it took the following actions for promoting compliance and ethical business conduct:

• Promoting legal compliance
• MPC is subject to laws and regulations covering all aspects of its operations. With respect to its employees, MPC complies with legal requirements governing safety, workers’ rights and minimum wage, and equal employment opportunity. MPC’s approach to environmental stewardship goes beyond compliance, with evolving laws and regulations to include implementation of proactive initiatives to safeguard the environment and the communities where MPC lives and works. MPC not only expects its employees to be knowledgeable about applicable legal requirements and act accordingly, but also selects contractors, suppliers and other business partners that demonstrate a similar commitment to legal and regulatory compliance.

• Implementing a Code of Business Conduct
• MPC’s Code of Business Conduct is framed by law, but most importantly it is based on the principle that MPC does the right thing. The Code defines expectations for ethical decision-making, accountability and responsibility for every employee at all levels of MPC, including those providing services to MPLX. MPC requires Code of Business Conduct training and a new hire questionnaire for all MPC employees at hire. MPC salaried employees are required to complete an annual Code of Business Conduct certification. This includes a questionnaire and provides the opportunity for employees to disclose issues that could present a violation of the Code. MPC’s business partners, including suppliers, consultants and contract workers, are expected to comply with the Code, as well as the law, and to support effective compliance programmes in their own organisations. In 2020, MPC also announced a Supplier Code of Conduct. MPC’s Code of Business Conduct includes the following key provisions:
  • Anti-Corruption and Bribery
  • Anti-Discrimination and Anti-Harassment
  • Anti-trust and Fair Competition
  • Conflicts of Interest
  • Insider Trading
  • Money Laundering

• Applying a Human Rights Policy
• MPC’s and MPLX’s Human Rights Policy represents MPC’s commitment to respect the human, cultural and legal rights of all individuals and communities. MPC promotes the goals and principles of the United Nations Declaration of Human Rights and meets the expectations of the Voluntary Principles on Security and Human Rights. MPC seeks to engage and inform its stakeholders and the communities where it operates and promotes the well-being of its employees by providing competitive compensation and benefits, maintaining safe and healthy work environments, respecting their freedom to associate and collectively bargain, and promoting diversity and inclusion. MPC prohibits harassment and discrimination and the use of coerced, forced and child labour.

• Implementing a Code of Ethics for Senior Financial Officers
• MPC’s President and CEO, CFO (chief financial officer), controller, treasurer and other leaders performing similar roles are subject to its Code of Ethics for Senior Financial Officers. This separate Code of Ethics affirms the principles of honesty, integrity and sound judgment expected of MPC’s senior executives with responsibility for preparation and certification of its financial statements. In responding to and reporting any alleged Code of Ethics violation, MPC’s Business Integrity and Compliance organisation has direct access to the Chairman, CEO, CFO, Vice President Audit, and the chair of the Audit Committee. MPC’s Whistleblowing as to Accounting Matters Policy specifically addresses complaints received by the company regarding accounting, internal accounting controls or auditing matters. This policy establishes procedures for the receipt, retention and treatment of allegations of unethical behaviour and provides for the confidential, anonymous submission of concerns regarding questionable accounting matters.

• Providing an anonymous Integrity Helpline
• MPC’s Integrity Helpline serves as a resource for its employees, contractors, vendors and customers to ask questions or raise allegations related to workplace behaviour or ethics. While MPC always encourages speaking with an immediate supervisor or other designated personnel, the Integrity Helpline provides the opportunity to speak on an anonymous basis. Every allegation received through the Integrity Helpline is investigated in a manner and to the extent appropriate based on the nature of the allegation, with the goal to resolve the matter within 90 days. Investigations may result in discipline where warranted, a change in policy or procedure, or a determination that an allegation of unlawful and/or unethical behaviour could not be substantiated. MPC maintains a firm no-retaliation policy and will never permit a good-faith submission to be a cause for disciplinary action. Integrity Helpline statistics are reported to the Audit Committee of MPC’s Board of Directors, with certain allegations escalated quickly. These include certain allegations regarding financial statements and reporting and allegations of Code violations by MPC’s directors or officers.

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

The GRI Standards addressed in this case are:

1) Disclosure 205-1 Operations assessed for risks related to corruption

2) Disclosure 205-2 Communication and training about anti-corruption policies and procedures 

 

Disclosure 205-1 Operations assessed for risks related to corruption corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.5

Disclosure 205-2 Communication and training about anti-corruption policies and procedures corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.5

 

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:

1) This case study is based on published information by MPC, 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 original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to MPC: 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 Sustainability Report Miele identified a range of material issues, such as resource-efficient and consumption-optimised products, climate protection, digital products and services, supplier management. Among these, promoting compliance stands out as a key material issue for Miele.

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 Miele engages with:

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

Stakeholder Group	Method of engagement
Employees	·      Works council ·      Employee reviews ·      Corporate suggestion scheme ·      Employee survey ·      Complaints office
Customers	·      Miele Customer Service and sales talks ·      Customer hotline ·      Usability tests for various product groups in the test studio ·      Brand positioning surveys
Dealers	·      Dialogue with dealers and project partners in the area of domestic appliances and commercial equipment, particularly concerning customer requirements
Suppliers and service providers	·      Common working groups ·      Discussions with Miele’s purchasing department ·      Dialogue in the context of audits and training ·      Product innovation workshops
Associations and interest groups	·      Membership and active participation in national and international associations and interest groups, such as the ZVEI or APPLiA ·      Conference participation ·      Participation in EU public consultations
Non-governmental organisations	·      Dialogue with non-governmental organisations (NGOs) on relevant topics in the sector
Science and research	·      Collaboration with scientific institutions such as the universities in Bielefeld, Paderborn and Munich, as well as the Fraunhofer-Gesellschaft on issues such as product development ·      Commissioning of studies on specialist topics ·      Exchange with the Oeko-Institut
Policymakers and legislators	·      Dialogue at national and European level by participating in committees, working groups and conferences ·      International dialogue with the sales subsidiaries, which in turn are represented in working groups and committees ·      Personal exchange at a regional level
Society/ public/ media	·      Answering questions on sustainability topics ·      Sustainability communication and report
Local communities	·      Exchange with the citizens at the locations in direct contact and at events ·      Social engagement at the locations

What actions were taken by Miele to promote compliance?

In its 2019 Sustainability Report Miele reports that it took the following actions for promoting compliance:

• Implementing a Code of Conduct
• The Miele Code of Conduct, which is available on the Miele intranet, contains provisions on how to prevent bribery and corruption, as well as policies on proper conduct in relation to conflicts of interest, donations and sponsoring. It also requires strict adherence to competition and antitrust legislation. The Code of Conduct is based on the corporate philosophy, the ethical guidelines for procurement, the principles of the UN Global Compact, the social standard SA8000 and the APPLiA Code of Conduct (formerly CECED). Since 2011, Miele has been a member of the BME compliance initiative and has committed itself to the association’s code of conduct. Compliance with individual aspects of the Code of Conduct, such as receiving and offering gifts, or how to deal with conflicts of interest, is reviewed in internal audits. In the event of violations, Miele will agree on corrective measures. As a rule, however, it is the responsibility of the functional managers to put appropriate guidelines in place to ensure that their employees’ tasks are always carried out in compliance with applicable laws, internal rules and the self-imposed ethical and social standards.

• Raising employees’ awareness of compliance
• At Miele, it is mandatory for relevant groups of employees to participate in an online compliance training programme on the Miele Code of Conduct. This includes managers as well as employees for whom the contents of the Miele Code of Conduct and the issue of compliance are particularly significant. They work primarily in the purchasing, internal audit, sales/field sales and specialist sales departments or are customer service inspectors. The programme is also open to all other interested employees and new employees are automatically informed that they have to complete the programme. To date, 3,514 people worldwide have completed the software-based training programme on the Code of Conduct, 812 of whom completed it during the reporting period. Since the end of 2016, employees at all locations involved in issues relating to competition and antitrust law are obliged to use this self-learning software on the subject of competition and antitrust legislation. The programme ends with a test, and records are kept on whether tests were passed. There is also a legal management system for the areas of environmental protection, energy and occupational health and safety, and an information management software system addressing product-related regulation worldwide.

• Introducing an external ombudsperson
• Since 2010, an external ombudsperson can be contacted if there is a suspicion of corruption, fraud or theft within Miele’s sphere of influence. Employees, suppliers and third parties all over the world are able to contact the ombudsperson. All employees throughout the world, and all suppliers in Germany, are informed about the existence of the ombudsperson upon starting work or entering into a relationship with Miele. No notifications were made to the ombudsperson during the reporting period, and there were no instances of contracts with business partners being terminated or failing to be extended due to corruption-related violations.

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

The GRI Standards addressed in this case are:

1) Disclosure 205-2 Communication and training about anti-corruption policies and procedures

2) Disclosure 205-3 Confirmed incidents of corruption and actions taken

3) Disclosure 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

4) Disclosure 419-1 Non-compliance with laws and regulations in the social and economic area

 

Disclosure 205-2 Communication and training about anti-corruption policies and procedures corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.5

Disclosure 205-3 Confirmed incidents of corruption and actions taken corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.5

Disclosure 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.3

Disclosure 419-1 Non-compliance with laws and regulations in the social and economic area corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.3

 

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:

1) This case study is based on published information by Miele, 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 original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to Miele: 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 Corporate Sustainability Report Partners Group identified a range of material issues, such as financial performance, corporate governance and risk management, human capital development. Among these, promoting ethical business practices and compliance stands out as a key material issue for Partners Group.

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 Partners Group engages with:

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

Stakeholder Group	Method of engagement
Shareholders	·      Ongoing shareholder meetings ·      Semi-annual reporting ·      Annual General Meeting
Clients & beneficiaries	·      Ongoing client meetings ·      Ongoing updates via My Partners Group App & My Partners Group Portal ·      Daily, monthly or quarterly reporting ·      Annual General Meeting ·      Partners Group Academy workshops ·      ESG webinars
Portfolio companies	·      ESG on-boarding ·      Annual ESG KPI survey ·      Ongoing proprietary ESG operational improvement projects ·      ESG workshops ·      Incident reporting tool ·      PRIMERA Insight
Financial partners	·      Annual Partners Conference
Employees	·      Partners Group Intranet ·      Partners Group People employee portal ·      Bi-weekly Partners Group Forum ·      Annual performance and development reviews ·      Ongoing training and mentoring programmes
Regulatory bodies	·      Regulatory examinations and visits ·      Recurring audits ·      Ongoing reporting obligations

What actions were taken by Partners Group to promote ethical business practices and compliance?

In its 2019 Corporate Sustainability Report Partners Group reports that it took the following actions for promoting ethical business practices and compliance:

• Implementing a Code of Conduct
• Partners Group’s Code of Conduct summarises the key directives, policies, practices and values, including anti-corruption policies, which enable Partners Group to maintain high standards of business conduct. To make sure all employees are fully aware of the contents of the directives it summarises, Partners Group conducts targeted training and education sessions on those directives. On an annual basis, all employees globally, including all members of the Board of Directors and Executive Committee, are required to take and pass a number of online compliance training programmes to ensure these documents have been thoroughly understood.

• Investing in technology to promote legal and regulatory compliance
• In 2019, Partners Group’s Compliance team further invested in technology to enhance its services and support Partners Group’s growth. The team implemented a machine learning tool for reviewing the securities trading reports all employee are required to submit on a quarterly basis, and a new International Marketing Controls application. The application gathers data on international marketing activities from a range of sources, analyses it and flags potential issues for review, enabling the team to perform their monitoring and review activities in a more efficient and scalable manner. Additionally, following the introduction of a new online learning management system in 2018, the Compliance team continued to enhance the system in order to make Partners Group’s annual group-wide compliance training programme more user-friendly for employees. This included adding further audio and video support to the programme and providing an in-depth, interactive breakdown of Partners Group’s policies and directives. The new system also enabled the team to launch more frequent and personalised trainings throughout the year, specifically tailored to an employee’s function and jurisdiction.

• Increasing tax transparency
• In accordance with its Code of Conduct and its Charter, Partners Group seeks to act as a good corporate citizen, paying the correct amount of tax at the correct time. Partners Group aims to do this by making sure that it manages and reports its tax affairs in a manner that safeguards compliance with international tax guidelines and all applicable tax laws and obligations in each country in which Partners Group In order to further increase transparency on this matter, in 2019 Partners Group published its group-wide Tax Policy, explaining Partners Group’s approach to tax, tax governance and risk management, tax compliance, and its relationship with tax authorities.

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

The GRI Standard addressed in this case is: Disclosure 205-2 Communication and training about anti-corruption policies and procedures

Disclosure 205-2 Communication and training about anti-corruption policies and procedures corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.5

 

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:

1) This case study is based on published information by Partners Group, 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 original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to Partners Group: 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 2018 Activity Report NIB identified a range of material issues, such as financial strength, reputation and reliability, estimating and monitoring the sustainability impact of all loan projects, climate change mitigation and adaptation. Among these, promoting business integrity and compliance stands out as a key material issue for NIB.

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 NIB engages with:

Stakeholder Group	Method of engagement (in 2019)
Customers	·      Visits ·      Meetings ·      Seminars ·      Emails ·      Webcasts ·      Newsletters ·      Survey
Investors	·      Bilateral meetings ·      Investor events ·      Newsletters ·      Seminars ·      Conferences ·      Web-based communication ·      Survey
Political decision-makers and public administrations	·      NIB’s owners govern NIB via representatives on the Board of Governors (BoG), Board of Directors (BoD) and Control Committee (CC)
NGOs	·      Publishing information on loans signed ·      Inviting comments to loan projects with potentially extensive environmental impacts, known as Category A projects
Media	·      Press releases about signed loans ·      Electronic newsletters ·      Emails and bilateral meetings with press representatives
General public	·      Meetings ·      Website ·      Newsletters ·      Printed information material ·      Online annual reporting ·      Social media and emails
Staff	·      Meetings ·      Intranet ·      Monthly plenum ·      Induction for new employees ·      In-house training

How stakeholder engagement was made to identify material issues

To identify and prioritise material topics NIB carried out a stakeholder survey. The key respondent groups were lending customers, investors and public authorities. Altogether, 108 interviews were completed.

What actions were taken by NIB to promote business integrity and compliance?

In its 2018 Activity Report NIB reports that it took the following actions for promoting business integrity and compliance:

• Implementing an Integrity Due Diligence Policy
• In March 2018, NIB’s Board of Directors approved an updated Integrity Due Diligence (IDD) Policy. The new Policy provides a robust framework for identifying, mitigating and monitoring integrity risks. It is built around risk assessments and defines the necessary checks prior to engaging with different counterparties, as well as the frequency of counterparty monitoring. As a result, NIB can concentrate its IDD resources in proportion to the associated risk. The IDD Policy further describes how NIB manages compliance risks, and defines the internal roles when assessing them. It also provides guidance on when and how to escalate IDD issues to the Office of the Chief Compliance Officer (OCCO) and the decision-making bodies within NIB, including escalation to the Board of Directors. The new Policy covers all operations. The screening includes borrowers, treasury counterparties and entities providing goods and services to NIB. In addition to the IDD Policy, detailed procedures have been developed for all relevant activities to provide practical guidance for staff conducting the integrity checks. To assist NIB staff with the identification of integrity risks, a new unit has been established in the Lending department that provides support by collecting information and conducting the IDD screenings. The Policy also covers the assessment and mitigation of risks for money laundering and terrorist financing, the prevention of engagement with sanctioned entities and individuals, and the assessment of cross-border structures. The development of the new IDD Policy and procedures was carried out by OCCO in close cooperation with the Lending, Treasury and Legal departments.

• Applying an Investigations and Enforcement Policy
• In 2018, NIB’s Sanctions Panel debarred four companies and three individuals for prohibited practices. This was the first application of NIB’s Investigations and Enforcement Policy leading to a sanction (debarment). The subjects appealed the initial decision by the Sanctions Panel and NIB’s Appeals Committee upheld the decision by the Sanctions Panel. The Sanctions Panel is comprised of two external members appointed by the Board of Directors and one internal member from NIB appointed by the President on a case-by-case basis. The Appeals Committee handles appeals related to Sanctions Panel decisions to impose sanctions and comprises the Chairperson and Deputy Chairperson of the Board of Directors.

• Implementing an updated Code of Conduct for Staff
• In November 2018, NIB’s Board of Directors approved an updated Code of Conduct for Staff. The main changes related to trading in financial instruments and to declarations of financial and business interests. The trading rules were updated to minimise any real or perceived conflicts of interest in relation to staff’s actions taken at work and in their personal investments. The declaration of interests was, among other things, expanded to include sections on certifying that staff are acquainted with the changes in NIB’s legal framework made during the previous year. Staff members are not allowed to trade in financial instruments issued by borrowers while NIB is considering providing a loan to the borrower. In addition, the President and the members of the Executive Committee shall declare their financial interests in NIB’s borrowers. Another change relates to staff’s ability to report cases of harassment to OCCO, in addition to the previously available reporting channels. NIB’s Code of Conduct e-learning tool was also updated to align with the changes, and staff will be required to complete compulsory training as well as a test.

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

The GRI Standards addressed in this case are:

1) Disclosure 205-1 Operations assessed for risks related to corruption

2) Disclosure 205-2 Communication and training about anti-corruption policies and procedures

3) Disclosure 205-3 Confirmed incidents of corruption and actions taken

 

Disclosure 205-1 Operations assessed for risks related to corruption corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.5

Disclosure 205-2 Communication and training about anti-corruption policies and procedures corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.5

Disclosure 205-3 Confirmed incidents of corruption and actions taken corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.5

 

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:

1) This case study is based on published information by NIB, 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 original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to NIB: 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 Corporate Responsibility Report Goodyear identified a range of material issues, such as product quality, business continuity, sustainable raw materials and sourcing, talent development, community engagement. Among these, promoting compliance and ethical business behaviour stands out as a key material issue for Goodyear.

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 Goodyear engages with:

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

Stakeholder Group	Method of engagement
Board Members	·      Board meetings ·      Committee meetings ·      Annual shareholders meeting
Customers	·      Daily communication via emails, calls and meetings ·      Occasional on-site visits ·      Annual Customer Conference (North America)
Distributors	·      Daily communication via emails, calls and meetings ·      Occasional on-site visits ·      Annual Customer Conference (North America)
Suppliers	·      Daily communication via emails, calls and meetings ·      Occasional face-to-face meetings at Goodyear or supplier facility
Regulators	·      Engagement with governments in countries of operation, as necessary
Industry Associations and Non-Governmental Organisations (NGOs)	·      Tire Industry Project (TIP) ongoing workgroups ·      Trade associations, including US Tire Manufacturers Association (USTMA), European Tyre and Rubber Manufacturers’ Association (ETRMA), Japan Automobile Tyre Manufacturers Association (JATMA) and Automotive Industry Action Group (AIAG) ·      Frequent interaction with NGOs
Investors	·      Quarterly earnings calls ·      Annual shareholders meeting ·      Frequent investor calls and emails
Collaborators	·      Various collaborator engagements throughout the year on a variety of projects
Community Members	·      Charitable contributions ·      Regular volunteer activities ·      Community programme development

What actions were taken by Goodyear to promote compliance and ethical business behaviour?

In its 2019 Corporate Responsibility Report Goodyear reports that it took the following actions for promoting compliance and ethical business behaviour:

• Implementing a Business Conduct Manual
• Goodyear’s Business Conduct Manual, updated in 2018, guides its Board of Directors, executive team, and all associates globally. It defines behaviours necessary to support Goodyear’s high standards and reinforces associate compliance with all applicable laws and business practices. The Manual is available on Goodyear’s corporate website, company intranet and in hard copy for associates without internet access. It is available internally in 14 languages, to help ensure global comprehension. Goodyear regularly updates its Manual to make sure it reflects the current workplace and regulatory landscape and on an annual basis, salaried associates must review and affirm their knowledge of the Manual, promise to abide by it and disclose any known violations of certain policies.

• Providing compliance and ethics training
• Goodyear requires almost all global salaried associates and new hires to complete online training covering the Business Conduct Manual and key compliance policies. In 2019, more than 96% of those associates completed online training courses on such subjects as competition law, anti-corruption and anti-bribery, and being a compliance leader. Goodyear has a three-year training cycle that it reviews and amends annually to ensure its ethics and compliance training topics remain relevant and address the risks facing Goodyear. Throughout 2019, Goodyear conducted in-person trainings across all strategic business units and focused compliance campaigns in many countries and plants on various subjects, such as respect in the workplace (including harassment and discrimination), conflicts of interest, competition law, speaking up, preventing and detecting fraud and bribery, gift and entertainment policies, and privacy. Additionally, Goodyear’s Quarterly Ethics Awareness Campaign, covering topics from the Manual, takes place in its company-owned retail, wholesale and commercial tire service locations in the United States, United Kingdom, France, Canada, Japan, Africa, Australia, and in its Airship Operations. During the 2019 quarterly campaign, managers led their teams in conversations on compliance and ethics subjects such as workplace violence, speak up, theft, and substance abuse.

• Establishing an Integrity Hotline
• All Goodyear associates are required to report any actual, suspected, or potential misconduct to management or through the company’s Integrity Hotline. Available 24 hours a day, 7 days a week from anywhere in the world via toll-free telephone or by a dedicated website, Goodyear’s Integrity Hotline allows associates and third parties to report a concern or ask a question, including anonymously (where allowed by law). The Compliance and Ethics Department reviews each Integrity Hotline matter and, in cases where an allegation of misconduct is substantiated, Goodyear takes appropriate disciplinary or remedial action. Goodyear strictly prohibits retaliation against individuals for making a report in good faith and Speak Up education and awareness campaigns are held, to remind associates of the Integrity Hotline and to encourage them to raise questions or concerns.

• Promoting data privacy and protection
• Like many global companies, Goodyear faces data security risks, and monitors new and developing regulations and best practices to anticipate and mitigate such risks. For example, in 2018, the European Union’s General Data Protection Regulation (GDPR) replaced the Data Protection Directive 95/46/EC and, in 2019, California also passed a comprehensive new privacy law. As a response to these and other regulations, Goodyear updated its Global, Online, and Associate Privacy Policies to comply with these regulations and privacy best practices and implemented additional training programmes for associates who interact with personal information.

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

The GRI Standard addressed in this case is: Disclosure 205-2 Communication and training about anti-corruption policies and procedures

Disclosure 205-2 Communication and training about anti-corruption policies and procedures corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.5

 

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:

1) This case study is based on published information by Goodyear, 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 original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

Note to Goodyear: 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 Sustainability Report Aela Energía identified a range of material issues, such as occupational health and safety, climate change, community development, biodiversity. Among these, promoting compliance and business integrity stands out as a key material issue for Aela Energía.

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 Aela Energía engages with:

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

Stakeholder Group	Method of engagement
Authorities and regulatory entities	·      Meetings under the Lobby Law ·      Guilds ·      Public activities ·      Website ·      LinkedIn ·      Visits to Aela Energía’s facilities
Shareholders	·      Board meetings ·      Monthly reports of the different areas of the company ·      Meetings with directors’ committees and management ·      Shareholders meetings ·      Financial statements ·      Sustainability report ·      Website ·      LinkedIn ·      Visits to Aela Energía’s facilities
Collaborators	·      Induction processes ·      Internal area meetings ·      Monthly meetings of the whole team ·      Sustainability Report ·      Coexistence and team-building activities ·      Reporting Channel ·      Website ·      LinkedIn ·      Wall newspaper
Contractors	·      Letters ·      Emails ·      Calls and meetings with technical and administrative contract counterparties ·      HSE Area ·      Website ·      LinkedIn ·      Reporting Channel ·      Procedure for questions, suggestions and complaints
Clients	·      Letters, emails and calls with counterparties in administrative contracts ·      Area of contract management ·      Website ·      LinkedIn ·      Sustainability report ·      Public activities of the energy sector
Banks	·      Letters, emails, calls and meetings with bank counterparties ·      Reports on HSE & social compliance ·      Sustainability report ·      Visits to Aela Energía’s facilities ·      Website ·      LinkedIn
Guilds	·      Technical committees’ meetings ·      Participation in assemblies ·      Emails ·      Website ·      LinkedIn ·      Sustainability report
Opinion leaders, professionals and executives in the electricity sector	·      Website ·      LinkedIn ·      Sustainability report ·      Press releases ·      Public activities
Local communities	·      Meetings and phone calls ·      Community Outreach Programme ·      Work tables ·      Community Investment Fund ·      Procedure for questions, suggestions and complaints ·      Website ·      Visits to Aela Energía’s facilities
Landowners	·      Letters, meetings and phone calls ·      Lease contract management ·      Visits to Aela Energía’s facilities ·      Community Relations Department ·      Procedure for questions, suggestions and complaints ·      Website
Media	·      Press releases ·      Interviews ·      Website ·      LinkedIn ·      Sustainability Report ·      Visits to Aela Energía’s facilities ·      Communications department
Other local NCRE companies	·      Community Relations Department ·      Meetings, emails and phone calls ·      Unions and associations ·      Website ·      LinkedIn ·      Sustainability Report

What actions were taken by Aela Energía to promote compliance and business integrity?

In its 2019 Sustainability Report Aela Energía reports that it took the following actions for promoting compliance and business integrity:

• Implementing a Code of Conduct
• Aela Energía’s Code of Conduct aims to communicate and formalise the principles and rules that govern the activities of the company, and the ethical and good practices standards that frame the exercise of its activities in Chile. In this way, security, trust and transparency are granted to those who relate with Aela Energía. Through the Code, Aela Energía establishes the framework for behaviour regarding conflicts of interest, free competition, criminal liability of legal entities, respect for the environment and communities, policies on royalties and donations and on purchasing and procurement, among others. In addition, Aela Energía reaffirms its transparency, equal treatment and non-discrimination, and diversity principles. The Code of Conduct is also part of the labour contract annexes of all employees and, once a year, Aela Energía conducts training on it.

• Applying an ABC Policy
• Under the framework of its Code of Conduct, Aela Energía has an ABC (Anti-Bribery and Corruption) Policy which confirms its zero-tolerance approach to bribery and corruption, establishing effective systems to combat them. In this policy Aela Energía defines what bribery is, the expected conduct regarding donations and gifts, and the disciplinary measures in case of non-compliance with its rules. As part of the implementation of this policy, and in order to assess compliance, Aela Energía keeps a comprehensive record of all donations and gifts received or given. Likewise, Aela Energía systematises all meetings held with authorities or politically exposed persons, in order to comply with Law 20,730 or the Lobbying Law.

• Implementing a Whistleblower Policy
• Aela Energía has a Whistleblower Policy with which it encourages employees to report irregularities as soon as possible, making sure that the corresponding investigations are carried out promptly and respecting their confidentiality. To this end, during 2019 Aela Energía provided a reporting channel, which is a direct communication mechanism between workers and the company’s management, allowing workers to report anonymously, confidentially and safely any irregularity or situation of potential risk to the fulfilment of Aela Energía’s In addition, through its Statement on the UK Modern Slavery Act, Aela Energía confirms its position of zero tolerance towards modern slavery and human trafficking, and is committed to implementing measures to ensure that they do not occur in its business or supply chains.

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

The GRI Standard addressed in this case is: Disclosure 205-2 Communication and training about anti-corruption policies and procedures

Disclosure 205-2 Communication and training about anti-corruption policies and procedures corresponds to:

• Sustainable Development Goal (SDG) 16: Peace, Justice and Strong Institutions
• Targets: 16.5

 

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References:

1) This case study is based on published information by Aela Energía, 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 original on the Global Reporting Initiative’s Sustainability Disclosure Database at the link:

http://database.globalreporting.org/

2) https://www.globalreporting.org/standards/gri-standards-download-center/

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