The contents of the sustainability website are an integral part of the Group’s Integrated Annual Report, which is based on a framework issued by the International Integrated Reporting Council (IIRC) and is the most innovative reporting tool
Building on the analysis of the 6 capitals – financial, infrastructure, organizational, human, relational, social and environmental – the Integrated Annual Report enables a sustainable and integrated strategic vision at all levels of the organization, focusing not only on sustainability,
but also on intangible capitals
We prepared the Report using a GRI–referenced approach, which means inspired by the Global Reporting Initiative’s GRI Standards International Guidelines, which have been updated to the 2020 version These Guidelines are the most widely accepted European standard for non-financial reporting to date.
The information contained in SeSa’s website and Integrated Annual Report has been selected on the basis of a ‘materiality’ (or ‘relevance’)
principle that identifies the themes that ensure a full understanding of the business as regards its non-financial aspects. The process led to the identification of the areas where the major risks and opportunities are concentrated to develop the business in a long-term perspective and create value for all stakeholders.
| Accounting principles | |
|---|---|
| Materiality | The document describes the main economic, social, and environmental impacts directly related to Sesa’s activities that are of greatest significance both for the Group and for the internal and external stakeholders involved in the company’s activities. |
| Stakeholder inclusiveness | Sesa takes into account the expectations and interests of all stakeholders who in various ways contribute to or are affected by the company’s activities. The document offers a description of the Group’s main stakeholders and the main document sources/channels of dialogue through which their interests and expectations are identified. |
| Context of sustainability | The reporting of non-financial results was carried out taking into consideration the socio-economic context in which the Group operates and the issues of greatest relevance for the Information and Communication Technology sector, also through the analysis of sustainability reports of national and international groups in the reference sector or related industries. |
| Completeness | The choices made regarding the subjects reported and the scope of the Statement allow stakeholders to make a comprehensive assessment of the Group’s main economic, social, and environmental impacts. |
| Balance | The document presents the Group’s key sustainability performance, reporting both aspects in which the Group shows positive results and trends, and areas where room for further improvement is identified. |
| Comparability | The indicators in the document are chosen to ensure the analysis of the Group’s performance over the years. In order to ensure the comparison or contextualization of the information, data referring to the years 2020 and 2021 have been included and appropriately indicated. |
| Accuracy | In order to ensure the homogeneity and accuracy of the reported information, data were reported through direct observation, limiting the use of estimates as much as possible. Where necessary, such data are duly noted in the text. |
| Promptness | Sesa’s Integrated Annual Report is prepared annually and made public on the institutional website following the Shareholders’ meeting approval. |
| Reliability | All data and information reported have been validated by the head officers of the relevant corporate departments and are processed on the basis of documentary evidence proving their existence, completeness and accuracy. |
| Clarity | Sesa’s Integrated Annual Report contains information presented in a way that is understandable and accessible to all stakeholders. |
Table explaining the contents of the Non-financial Statement with reference to the adoption of the GRI Sustainability Reporting Standards
| Principles | Sesa Non-financial reporting 2024 | Pages |
|---|---|---|
| Principles 1, 2- Businesses are required to promote and respect universally recognised human rights within their spheres of influence and to ensure that they do not collude in human rights abuses, even indirectly. |
Human Rights Commitment to ensure and promote respect for human rights, a priority for the Group, in all business areas and among all stakeholders, whether they are Group employees or suppliers. Activities are carried out in accordance with the fundamental standards of human rights. The Group’s policies and practices are aligned with the International Charter of Human Rights, including the United Nations (UN) Universal Declaration of Human Rights, the International Labour Organisation (ILO) Core Conventions, the Organisation for Economic Co-operation and Development (OECD) Guidelines for Multinatio-nal Enterprises as well as the UN Global Compact Ten Principles. Sesa promotes sustainability and business ethics in the supply chain, carrying out audits on matters of human rights, environment, occupational health, and safety on its suppliers. Sesa protects occupational health and safety by means of training, awareness, and information. |
56-64 |
| Principles 3, 4, 5, 6 - Businesses are required to uphold the freedom of association of employees and recognise the right to collective bargaining; the elimination of all forms of forced and compulsory labour; the effective elimination of child labour; the elimination of all forms of discrimination in employment and occupation. |
Work Sesa undertakes to respect the four fundamental labour standards of the ILO, as set out in the Declaration on Fundamental Principles and Rights at Work: freedom of association and the right to collective bargaining; the elimination of all forms of forced or compulsory labour; the effective abolition of child labour; and the elimination of all forms of discrimination in relation to employment and occupation. Sesa rejects all forms of discrimination and undertakes to maintain a working environment free from all form of violence and harassment. Sesa regulates relations with political organisations and trade unions exclusively on the basis of the laws, regulations, and agreements/contracts in force, ensuring the highest principles of transpa-rency and fairness. Sesa undertakes initiatives to reconcile life and work. Sesa protects health and safety at work through training, awareness and information initiatives. Sesa promotes sustainability and business ethics in the supply chain, carrying out audits on matters of human rights, environment, occupational health, and safety on its suppliers. Sesa protects occupational health and safety by means of training, awareness, and information. |
56-64, 93-102 |
| Principles 7, 8, 9 - Businesses are required to support a precautionary approach to environ-mental challenges, to engage in initiatives that promote greater environmental responsibility, and to encourage the development and dissemi-nation of environmentally friendly technologies. |
Environment Sesa undertakes to:
|
30-39 |
| Principle 10- Businesses undertake to fight corruption in all its forms, including extortion and bribery. |
Fighting against corruption Sesa disseminates ethical principles and corporate values and provides training on legality and anti-corruption. Sesa conducts reputational audits of suppliers and third parties. No corruption cases were reported in 2021. Sesa promotes sustainability and business ethics in the supply chain, carrying out audits on matters of human rights, environment, occupational health, and safety on its suppliers. Sesa protects occupational health and safety by means of training, awareness, and information. |
56-64 |
| Support of Sustainable Development Goals. | Sesa also undertakes to contribute to the achievement of the Sustainable Development Goals defined by the United Nations. The Company is particularly active on goals 5, 8, 9, 10, 13, 16, 17. | 42-44 |
