Social and labor assessment of sustainability reports- CSR
An Union approach – September, 17th of 2017
«An action plan against the political blockade and corporative resistance to Key Performance Indicators (KPI) and others key tools on CSR and sustainability» (FS CCOO to DimasoLab Proyect. Trade Unios and Non Financial Reporting. Directives and law. CSR regulation)
Designed for large companies / large union sections. But if there is interest in companies / sections smaller, also you can / should be used. More and more companies are producing this type of report, thanks to social and union pressure. Key factors are the increase of social clauses in public procurement or the advancement of socially responsible investment), the legislative pressure (Non-Financial Information Directive, business process and Human Rights …)
See Spanish versión and examples (link)
These reports are named in different ways (good governance, sustainability, CSR, integrated report …). If there is no reply, dialogue and contrast, reports will continue being used for image issues, green- washing, marketing and reputational defense to benefit only certain groups, either the company itself or external.
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Previous: search the company’s RSE report. If company does not produce report, go to mother company. In this case, the key is to assess the consistency and subsidiary liability (key concepts: outsourced responsibility, production chain, due diligence …) In any case the idea is that mother companies reports include union´s point of view of all the companies group.
To contrast the current labor situation of the company, other company´s reports will be assessed (governance, remuneration reports …), other relevant external reports, contrasted press information…
Also, a questionnaire focus on these issues can be sent to the company. The idea is to achieve a channel of direct and permanent dialogue with the company in these issues; to promote the delegate RSE sustainability.
| QUICK GUIDELINES FOR EVALUATING CSR REPORTS | |||||||||||
| Basic Instructions:
A .- 1. Download the report of the company (on the web) 2. Print the ‘analytical index’ (ratio indicator GRI – page memory). 3. Use the PDF program finder. 4. Search combining several methods: keywords (eg ‘union’, ‘agreement’, ‘ccoo’; indicator table selected nomenclature attached (eg 1.1, LA2 …), detailed memory read GRI ….
B .- Prepare a summary union with the view on each of the blocks of the objectives set out in the document “Objectives of CCOO in the evaluation of CSR reports”(attached) are a space for our opinion, report serious omissions, positive proposals …
C .- SCORING (This step can be omitted or left for a later stage) – Assessment (subjective) of each block (0 to 4), which will be modified by sharing, definition of objective indicators … (Attention : a serious issue can cause the ion block now rating down significantly positive, too.). The punctuation will be justified in the corresponding text block |
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| Rating 0 to 4 (according to table example) of each block, as with the objectives. It can be done by assessing each of the indicators through the middle, but weighting correction on extraordinary events (positive or negative) and additional indicators
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| Basic documentation / consultation documents: | |||||||||||
| GRI Guide for Reporting (Specification on each indicator):
https://www.globalreporting.org/resourcelibrary/G3.1-Guidelines-Incl-Technical-Protocol.pdf
https://www.globalreporting.org/resourcelibrary/GRIG4-Part2-Implementation-Manual.pdf |
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| Recommendations CERSE on content of reports:
http://www.empleo.gob.es/ficheros/rse/documentos/cerse/7a_Promocion_RSE_Presentacion_indicadores.pdf
CERSE Indicators:
http://www.empleo.gob.es/ficheros/rse/documentos/cerse/7b_CERSE_Indicadores.pdf
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| Global Reporting Initiative (GRI) A Trade Union Checklist. What Trade Unionists Need to Know about:
http://www.tuac.org/print/fr/public/e-docs/00/00/04/A2/telecharger.phtml?cle_doc_attach=1504
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| Objectives of CCOO in the evaluation of CSR memories | ||
| GRI Block | Objetives | Pay attention to: |
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CSR commitment/ sustainability(Estrategy) |
Increase the company’s commitment to CSR. Align CSR with sectoral problems. Pay attention to the concept of management and adaptation to change | Description and valuation of the department and / or commission CSR in the Council and CSR Master Plan. Real functions and attributes.Pay attention to the President’s letter. Does it include commitments, facts and relevant changes (management of changes)? |
| Globality of information (profile, parameters, content, commitment) | To achieve full report coverage (group, daughter company, suppliers,…). Highlight participatory initiatives, legal norms, agreements and conventions against voluntary regulation or private iniciatives. | Stakeholder´s expectation,
attention to GRI verification. Code of conduct: union participation? ¿relevant for CSR or it is “disciplinary control of staff”? |
| Relationship with stakeholders | Correct identification of stakeholder , especially Union as a stakeholder. | Attention: danger of substitution by suggestion box, surveys, working environment,… “Map” of stakeholders interest that have been taken into account |
| Indicators of economic performance | Greater transparency and equitygreater responsibility of the company with itself (economic reserve). Tax responsibility. Bonus, incentives. Principles of transparency, globality and equity. | Concepts of gender gap, wage gap, living wageCorporate tax reponsibility. |
| Environmental impact indicators | Attention to indicators with a direct impact on occupational health.To specify our contribution to the fight against climate change. | |
| Labor indicators | To increase the quality of employment indicators. Job creation data. Status of the equality plan. Gender gap, wage gap, psychosocial issues | |
| Indicators of human rights performance | Pay attention to indicators related to freedom of association and non-discrimination (important aspect in global companies). OIT Convention. | |
| Indicators of performance: society
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To achieve greater responsibility of the company in its impacts on society (social exclusion, fight against corruption, area of social influence. | Overpayment. Influences through lobbies. |
| Performance indicators on products and services | To improve the quality of «what we sell and how we sell it» | |
| Sector specific indicators | To achieve social and environmental criteria throughout the scope of the company | |
EXPANDED SELECTION OF SOCIAL AND LABOR INDICATORS OF GRI (G4 Version 2014)
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Pay attention to “Participation of stakeholders” and “Equal pay between women and men”. The minimum to produce a report only for these two blocks of indicators (shaded in yellow) G4-24 to 27, and G4-54, also labor indicators (block 6 GRI)
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| 1 | STRATEGY AND ANALYSIS |
| G4-1 | Statement by the principal responsible for the decisions of the organization (Executive director, president or similar) on the relevance of sustainability to the organization and the strategy of the organization with a view to addressing the issue. |
| G4-2 | Describe the main effects, risks and opportunities. The first description should focus on the effects of the organization in the field of sustainability and stakeholders, without forgetting the rights recognized by the national laws and relevant international standards. They should take into account the range of reasonable expectations and interests of stakeholders of the organization. The second section should focus on the impact of trends, risks and opportunities related to sustainability have on the long – term prospects and economic performance of the organization with specific and relevant information for groups of shareholder interest ,providers of capital that can work in this area in the future |
| 2 | PROFILE OF THE ORGANIZATION |
| G4-9 | Scale of organization (number of employees) |
| G4-10 | a. Number of employees by labor contract and sex. b. Number of permanent employees by type of contract and sex. c. Size of the workforce by employees, contract workers and sex. d. Size of the template by region and sex. e. Indicate whether a substantial part of the work of the organization is played by self – employed legally recognized, or people who are not employees or hired such workers as employees and contract employees by contractors. F. Communicate any significant change in the number of workers (eg seasonal hiring in the tourist season or in the agricultural sector) |
| G4-11 | Percentage of employees covered by collective bargaining agreements. |
| G4-13 | Any significant change that has taken place during the period under analysis in the size, structure, ownership or supply chain of the organization. |
| G4-14 | How it addresses the organization, if applicable, the principle of precaution. |
| G4-15 | List of charters, principles or other external economic, environmental and social initiatives that the organization subscribes to or has adopted. |
| 3 | PARTICIPATION OF STAKEHOLDERS
(STAKEHOLDERS ENGAGEMENT) |
| G4-24 | List of stakeholders engaged by the organization. |
| G4-25 | Indications on which the choice of the interest groups with which you work is based |
| G4-26 | The organization’s focus on stakeholder engagement, including the frequency with which it collaborates with different types and groups of stakeholders, or whether participation a group specifically made in the process of elaboration of reports. |
| G4-27 | Key issues and problems that have arisen following the participation of stakeholders and the assessment by the organization, among other things by memory. Specify which stakeholder groups raised each of the key issues and issues. |
| 4 | GOVERNANCE |
| G4-36 | To indicate whether there are executive or responsible positions in economic, environmental and social matters in the organization, and whether their holders report directly to the highest governance body. |
| Aspect: REMUNERATION AND INCENTIVES | |
| G4-51 | To describe the remuneration policies for the superior governing body and senior management, according to the following types of remuneration:
fixed remuneration and variable remuneration: performance-based remuneration; remuneration in shares; cousins; and deferred dividend shares or shares transferred; bonuses or incentives for hiring; severance pay; refunds; pensions and retirement, taking into account the difference between benefit schemes and types of remuneration of the highest governing body, senior management and all other employees. |
| G4-52 | Processes by which it determines the remunerates tion. Indicate if consultants are used to determine the remuneration and if these are independent of the management. Indicate any other relationship that such consultants have in relation to remuneration may have with the organization |
| G4-53 | How the interest of stakeholders is solicited and taken into account in terms of remuneration. |
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G4-54 |
To calculate the ratio of the total annual remuneration of the best paid person in the organization in each country where they carry out significant transactions with the average annual total compensation of all staff (not counting the best paid person) in the country |
| G4-55 | To calculate the ratio of the percentage increase in total annual compensation of the highest paid person in the organization in each country where out significant operations are with the percentage increase in the average annual total remuneration of all staff (not counting the person best paid) of the corresponding country. |
| Aspect: ETHICS AND INTEGRITY | |
| G4-56 | To describe the values, principles, standards and norms of the organization, such as codes of conduct or ethical codes |
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5
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ECONOMIC PERFORMANCE
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| G4-EC1 | Indicate the direct economic value generated and distributed according to the «accrual principle», taking into account, inter alia, the basic elements for the international operations of the organization listed below. |
| G4-EC5 | R elation between the initial wage by gender and local minimum wage in places where significant operations are carried. |
| 6 | ENVIRONMENT |
| G4-EN2 | What percentage of recycled materials was used to manufacture the main products and services of the organization. |
| G4-EN3 | Internal energy consumption. Total fuel consumption from non-renewable sources and renewable sources. Electrici ty consumption. Total energy consumption. Standards and methods applied in the calculation. |
| G4-EN6 | Reduction of energy consumption. What reductions in energy consumption are the direct result in favor of conservation and efficiency. What types of energy are included in the reductions. |
| G4-EN29 | Monetary value of significant fines and num ro of non – monetary sanctions for noncompliance with laws and environmental regulations. |
| G4-EN30 | Significant environmental impacts of transporting products and other goods and materials used for the activities of the organization and personnel transport. |
| 6 | EMPLOYMENT |
| G4-LA1 | Number and rate of hiring and average turnover of employees, broken down by age group, sex and region. |
| G4-LA2 | Benefits for full-time employees broken down by significant locations of activity (life insurance, medical insurance, maternity or paternity leave, pension fund …) |
| G4-LA3 | Rates of return to work and retention s tra maternity or paternity, disaggregated by sex (number of employees who were entitled to maternity leave or parental leave, by gender …) |
| Aspect: Health and safety at work | |
| G4-LA5 | Percentage of workers represented in formal joint health and safety committees. Indicate at which level each of the formal committees usually operates. |
| G4LA6 | Type and rate of injuries, occupational diseases, lost days, absenteeism and fatalities related to work by region and sex. |
| G4-LA8 | Health and safety issues covered in formal agreements with trade unions. Indicate the percentage of the issues covered in such agreements. |
| Aspect: Training and education | |
| G4-LA9 | Average annual training hours per employee, disaggregated by sex and by job category. |
| G4-LA10 | Skills management and continuing education programs that promote the employability of workers and help them manage the end of their careers. Type and scope of programs and assistance. |
| G4-LA11 | Employees percentage receiving regular performance and career development reviews, by gender and professional category. |
| Aspect: Diversity and equal opportunities | |
| G4-LA12 | Composition of governing bodies and breakdown of staff by professional category and sex, age, minority membership and other indicators of diversity. |
| Aspect: Equal pay between women and men
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G4-LA13 |
Ratio of the basic salary of men to women, broken down by professional category and by significant locations of activity.
a. Indicate the relationship between basic salary and remuneration of women compared to men for each professional category and major operations. (*) b. Facilitate the definition used to establish «sites with significant operations». |
| Aspect: evaluation of labor practices of the suppliers | |
| G4-LA14 | Percentage of new suppliers that were examined based on criteria related to labor practices. |
| Aspect: complaint mechanism on labor practices | |
| G4-LA16 | Number of claims on labor practices that have been submitted, addressed and resolved through formal complaint mechanisms |
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