GRI REPORTING INDEX
Eternit has published annual reports since 2005, and for four years has adopted the directives of the Global Reporting Initiative (GRI) in accordance with the classification proposed by the GRI on its website (www.globalreporting.org). The level of application to the directives was “B”, with the addition of eight indicators when compared to 2009.
Those companies abiding by GRI indicators are also guided by the principles of the Global Compact.
10 Principles of the Global Compact
Human Rights
- Principal 1: Companies must support and protect internationally recognized human rights.
- Principal 2: It must be certified that the Company's corporations are not complicit in abuses and violations of human rights.
Labour
- Principal 3: Companies must support freedom of association and the recognition of the right to collective negotiations.
- Principal 4: The elimination of all forms of forced or compulsory work.
- Principal 5: The effective eradication of child labour.
- Principal 6: The elimination of discrimination with respect to employee and position.
Environment
- Principal 7: Companies must adopt a preventive approach to environmental challenges.
- Principal 8: They must develop initiatives for the encouragement of greater environmental responsibility.
- Principal 9: They must encourage the development and diffusion of clean technology which does not attack the environment.
Corruption
- Principal 10: Companies should commit themselves to the combating of corruption in all its forms.
GRI Indicators
| 1. Strategy and Analysis | |
| 1.1 | Declaration by the holder of the post with the highest decision-making power within the organisation about the importance of sustainability for the organisation and its strategy. Message from the President |
| 1.2 | Description of the main impacts, risks and opportunities. Diversification with Sustainability: Principal Impacts of the Organisation, Economic Dimension, Environmental Dimension, Social Dimension |
| 2. Organisational Profile | |
| 2.1 | Name of the organisation. Home |
| 2.2 | Principal brand names, product and/or services. A Diversified Company: Corporate Profile, Mining, Finished Products, Product Portfolio, Services Offered |
| 2.3 | Operational structure of the organisation, including the main divisions, operating units, subsidiaries and joint ventures. A Diversified Company: Corporate Profile, Mining |
| 2.4 | Location of organisation's headquarters. Corporate Information |
| 2.5 | Number of countries in which the organisation operates and the name of the companies in which its main operations are located, or which are particularly relevant with regard to questions of sustainability covered by this report. A Diversified Company: Corporate Profile, Mining |
| 2.6 | Type and illegal nature of property. A Diversified Company: Corporate Profile; Corporate Information |
| 2.7 | Markets served (including breakdown by geography, sector served and type of client/beneficiaries). A Diversified Company: Corporate Profile, Mining; Platform for the Next 70 Years: Market of Operations and Segmentation of Sales |
| 2.8 | Size of organisation. A Diversified Company: Corporate Profile, Mining |
| 2.9 | Principal changes during the period covered by this reports with regard to size, structure and shareholder participation. A Diversified Company: Corporate Profile, Mining; Diversification with Quality and Transparency: Shareholding Breakdown |
| 2.10 | Awards received during the period covered by this report. Diversification with Quality and Transparency: Corporate Governance, Awards and Recognitions |
| 3. Parameters for this report | |
| Report Profile | |
| 3.1 | Period covered by this report (such as fiscal year/civil year) for the information presented. 2010: A Year of Diversification and Growth |
| 3.2 | Date of previous report, and most recent (if there was one). 2010: A Year of Diversification and Growth |
| 3.3 | Frequency of report issue (annual,bi-annual etc). Home; Financial Statements: Report from Independent Auditors on Financial Statements |
| 3.4 | Contact details in the event of there being questions related to the report or its content. Credits |
| Scope and Limit of Report | |
| 3.5 | Process for the definition of the report content, including: a)determination of materiality; b) prioritisation of themes within the report ; and c) identification of which stakeholders the organisation expects to use the report. Diversification with Sustainability: Relationship with Interested Parties, Principal Impacts of the Organisation |
| 3.6 | Limit of report ( such as countries, divisions, subsidiaries, installations leased, joint ventures, suppliers). A Diversified Company: Corporate Profile, Mining |
| 3.7 | Declaration of any specific limits with regard to the scope or limit of the report. Not applicable |
| 3.8 | Basis for the drawing up of the report, with regard to joint ventures, subsidiaries, leased installations, outsourced operations and other organisations which could significantly affect comparison between the periods and/or organisations. A Diversified Company: Corporate Profile, Mining |
| 3.9 | Techniques of data measuring and calculation bases, including hypotheses and techniques, which support the estimates applied to the drawing up of the indicators and other information in the report. About this Report |
| 3.10 | Explanation of the consequences of any reformulation of information provided in previous reports and the reasons for any such reformulations (such as mergers or acquisitions, changes in period or base year, nature of the business, or measurement methods). A Diversified Company: Corporate Profile, Mining; Platform for the Next 70 Years: Structured Plan for Expansion and Diversification |
| 3.11 | Significant changes in comparison with previous years, with regard to scope, limit or measurement methods applied in the report. Platform for the Next 70 Years: Operational and Financial Performance |
| Summary of GRI content | |
| 3.12 | Table that identifies the location of the information in the report. GRI Reporting Index |
| Verification | |
| 3.13 | Current policy and practice related to the quest for external verification for the report. Diversification with Sustainability: Relationship with Interested Parties |
| 4. Governance, Commitment and Engagement | |
| Governance | |
| 4.1 | Governance structure of the organisation, including committees reporting to the highest corporate governance body responsible for special tasks, such as the establishment of strategy or supervision of the organisation. Diversification with Quality and Transparency: Corporate Governance, Investor Relations |
| 4.2 | Indication of whether the president of the highest body of corporate governance is also an executive director(and if this be the case, his or her functions within the administration of the organisation and the reasons for such a makeup). Not applicable |
| 4.3 | For organisations with a unit structure, declaration of the number of independent or non-executive members of the highest body of corporate governance. Diversification with Quality and Transparency: Corporate Governance |
| 4.4 | Mechanisms by which the shareholders and employees make recommendations or give guidelines to the highest body of corporate governance. Diversification with Quality and Transparency: Communication Channels |
| 4.5 | Relationship between the remuneration of the highest body of corporate governance, executive board, and other executives (including rescission agreements), and the performance of the organisation (including social and environmental performance). Diversification with Quality and Transparency: Corporate Governance |
| 4.6 | Processes in force within the highest body of corporate governance to ensure that conflicts of interest are avoided. Diversification with Quality and Transparency: Corporate Governance |
| 4.7 | Process for the determination of the qualifications and knowledge of the members of the highest body of corporate governance, for the definition of the strategy of the organisation on questions related to economic, environmental and social themes. Diversification with Quality and Transparency: Corporate Governance |
| 4.8 | Declaration of mission and values, codes of conduct and internal principles relevant to economic, environmental and social performance, as well as their stage of implementation. Diversification with Quality and Transparency: Values and Directives, Risk Management |
| 4.9 | Procedures of the highest body of corporate governance to supervise the identification and management by the organisation of economic, environmental and social performance, including significant risks and opportunities, as well as the adherence to a compliance with internationally agreed standards, codes of contact and principles. Diversification with Sustainability: Relationship with Interested Parties, Principal Impacts of the Organisation |
| 4.10 | Processes for the self of valuation of the performance of the highest body of corporate governance, especially with respect to economic, environmenta and social performance. Diversification with Quality and Transparency: Corporate Governance |
| Commitment to External Initiatives | |
| 4.11 | Explanation of if and how the organisation applies the principle of precaution. Diversification with Quality and Transparency: Risk Management - Principle 7 |
| 4.12 | Letters, principles for other initiatives developed externally of an economic, environmental or social character, which the organisation subscribes to or endorses. Message from the President; Diversification with Quality and Transparency: Values and Directives, Management Practices; Diversification with Sustainability: Relationship with Interested Parties, Principal Impacts of the Organisation |
| Engagement with Stakeholders | |
| 4.13 | Participation in associations (such as industrial federations)and/or national/international defence bodies fin which the organisation: a) has a seat in groups responsible for corporate governance ; b) is part of projects and committees; c) contributes amounts in addition to the basic charge for being an associate of the organisation; d) considers its action as an associate as strategic. Diversification with Sustainability: Relationship with Interested Parties |
| 4.14 | Relationship of the groups of stakeholders engaged by the organisation. Diversification with Sustainability: Relationship with Interested Parties, Principal Impacts of the Organisation |
| 4.15 | Basis for the identification and selection of stakeholders with which the company engages. Diversification with Sustainability: Relationship with Interested Parties, Principal Impacts of the Organisation |
| 4.16 | Approaches for the engagement of stakeholders, including frequency of engagement by type and group of stakeholders. Diversification with Sustainability: Relationship with Interested Parties, Principal Impacts of the Organisation |
| 4.17 | Principal themes and concerns which were assessed as a result of engagement of stakeholders and which measures the organisation has adopted to deal with them. Diversification with Sustainability: Principal Impacts of the Organisation |
| INDICATORS OF ECONOMIC PERFORMANCE | |
| Aspect: Economic Performance | |
| EC1 | Direct economic value generated and distributed, including revenue, operating costs, remuneration of employees, donations and other investments in the community, profit accumulated and payment to providers of capital and governments. Diversification with Sustainability: Economic Dimension |
| EC3 | Coverage of the obligations of the defined benefit pension plan that the organisation offers. SAMA offers a private pension plan with a basic contribution by the employee of 2% up to 15%, and on the amount exceeding this, a percentage of 2- 5%. The company makes a general monthly contribution equivalent to 3% of the salary applicable to the active participant, adding an additional contribution equivalent to 100% of the basic contribution made by the participant. |
| Aspect: Market Presence | |
| EC4 | Significant financial assistance received bfrom the government. Diversification with Sustainability: Economic Dimension |
| EC5 | Variation in the proportion of the lowest salary compared to the local minimum salary in the major operating units. Diversification with Sustainability: Economic Dimension |
| EC7 | Procedures for local hiring and the proportion of members of top management recruited from the local community in major operational units. Platform for the Next 70 Years: Human Capital |
| Aspect: Indirect Economic Impacts | |
| EC8 | Development and impact of investment in infrastructure and services offered, principally for the public benefit, through commercial engagement, of a pro bono nature. Diversification with Sustainability: Social Dimension |
| EC9 | Indication and description of significant indirect economic impacts, including the extent of such impacts. Diversification with Sustainability: Social Dimension |
| INDICATORS OF ENVIRONMENTAL PERFORMANCE | |
| Aspect: Materials | |
| EN1 | Materials used, by weight or volume. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| EN2 | Percentage of materials used are originating from recycling. Diversification with Sustainability: Environmental Dimension - Principles 8 and 9 |
| EN3 | Consumption of direct energy, broken down by source of primary energy. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| EN4 | Consumption of indirect energy, broken down by primary source. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| EN5 | Energy saved due to improvements in conservation and efficiency. Diversification with Sustainability: Environmental Dimension - Principles 7 and 8 |
| EN6 | Initiatives for the providing of products and services with low energy consumption, or which use energy generated from renewable sources and the reduction in energy needs resulting from these initiatives. Diversification with Sustainability: Environmental Dimension - Principles 8 and 9 |
| EN7 | Initiatives for the reduction and consumption of indirect energy and the reductions obtained. Diversification with Sustainability: Environmental Dimension - Principles 8 and 9 |
| Aspect: Water | |
| EN8 | Total water drawn off, by source. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| EN9 | Water sources significantly affected by the drawing off of water. Diversification with Sustainability: Economic Dimension, Environmental Dimension - Principle 8 |
| EN10 | Percentage and total volume of water recycled and reused. Diversification with Sustainability: Environmental Dimension - Principles 8 and 9 |
| Aspect: Biodiversity | |
| EN11 | Location and size of area owned, leased or managed within protected areas, or adjacent to them, and areas with a high index of biodiversity outside the protected areas. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| EN12 | Description of the significant impacts on biodiversity of the activities, products and services in protected areas, and in areas with a high index of biodiversity outside protected areas. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| EN13 | Protected or restored habitats. Environmental Dimension - Principle 8 |
| EN14 | Strategies, measures in place, and future plans for the management of impacts on biodiversity. Platform for the Next 70 Years: Structured Plan for Expansion and Diversification ; Diversification with Sustainability: Environmental Dimension - Principle 8 |
| EN15 | Number of species on the IUCN red list, and on national conservation lists, with habitats in areas affected by operations, listed by level of extinction risk. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| Aspect: Emissions, Effluents and Residues | |
| EN16 | Total direct and indirect greenhouse gas emissions, by weight. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| EN17 | Other significant indirect greenhouse gas emissions, by weight. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| EN18 | Initiatives for the reduction of greenhouse gas emissions and reductions obtained. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| EN19 | Emission of substances harmful to the ozone layer, by weight. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| EN20 | NOx, SOx and other significant atmospheric emission, by type and weight. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| EN21 | Total discharge of water, by quality and destination. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| EN22 | Total weight of residues, by type and method of disposal. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| EN23 | Total number and volume of significance spillages. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| EN24 | Total weight of dangerous residues transported. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| EN25 | Identification, size, protection stages and biodiversity index of water bodies and related habitats, significantly affected by the discharge of water and drainage carried out by the reporting organisation. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| Aspect: Products and Services | |
| EN26 | Initiatives for the mitigation of environmental impacts of products and services, and the extension of the reduction of these impacts. Diversification with Sustainability: Environmental Dimension - Principles 7, 8 and 9 |
| EN27 | Percentage of products and their packaging recovered in relation to the total amount of products sold, by product category. Diversification with Sustainability: Environmental Dimension - Principles 8 and 9 |
| Aspect: Compliance | |
| EN28 | Monetary value of significant fines and total number of non-monetary sanctions resulting from non-compliance to environmental laws and regulations. Diversification with Quality and Transparency: Risk Management; Diversification with Sustainability: Environmental Dimension - Principle 8 |
| Aspect: Transport | |
| EN29 | Significant environmental impacts from the transport of products and other goods, and materials used in the operations of the organisation, as well as the transport of employees. Diversification with Sustainability: Environmental Dimension - Principle 8 |
| Aspect: General | |
| EN30 | Total investment and expenditure on environmental protection, by type. Diversification with Sustainability: Environmental Dimension - Principles 7, 8 and 9 |
| LABOR PRACTICES AND DECENT WORK | |
| Aspect: Employment | |
| LA1 | Total number of employees, by type of employment, work contract and region. Platform for the Next 70 Years: Human Capital |
| LA2 | Total number and rate of turnover of employees, by age group, gender and region. Platform for the Next 70 Years: Human Capital - Principle 6 |
| LA3 | Benefits offered to full-time employees that are not offered to temporary or part-time employees, broken down by the main operations. Platform for the Next 70 Years: Human Capital |
| Aspect: Relationships between the Employees and Governance | |
| LA4 | Percentage of employees covered by collective salary agreements. Platform for the Next 70 Years: Human Capital - Principles 1 and 3 |
| LA5 | Minimum period for the notification, in advance, of operational changes, including whether this procedure is specified in collective salary agreements. Platform for the Next 70 Years: Human Capital |
| Aspect: Occupational Health and Safety | |
| LA6 | Percentage of employees represented on formal health and safety committees, composed of managers and employees, which held in the monitoring and advisment on occupational health and safety programs. Diversification with Quality and Transparency: Risk Management; Platform for the Next 70 Years: Human Capital - Principles 1 and 3 |
| LA7 | Rate of lesions, occupational diseases, days lost, aabsenteeism and work-related deaths, by region. Platform for the Next 70 Years: Human Capital - Principle 1 |
| LA8 | Programs for ongoing education, training, advisement, prevention and risk control, to provide assistance to employees, their families, or members of the community, with regard to serious diseases. Platform for the Next 70 Years: Human Capital - Principle 1 |
| LA9 | Themes related to health and safety covered by formal agreements with unions. Diversification with Quality and Transparency: Risk Management - Principles 1 and 3 |
| Aspect: Training and Education | |
| LA10 | Average hours of training per year, per employee, broken down by functional category. Platform for the Next 70 Years: Human Capital - Principle 6 |
| LA11 | Programs for the management of skills and continuous learning, which support the continuing employability of the employees and manage the end of their careers. Platform for the Next 70 Years: Human Capital |
| LA12 | Percentage of employees who regularly receive performance and career development analysis. Platform for the Next 70 Years: Human Capital |
| LA13 | Makeup of the groups responsible for corporate governance, and the breakdown of employees by category, in accordance with gender, age group, minorities, and other diversity indicators. Considering the groups responsible for the Company's corporate governance (Board of Directors – with the exception of Tégula and SAMA –, Executive Board and Management), there are 57 men and 3 women that make up these groups. Diversification with Quality and Transparency: Corporate Governance; Platform for the Next 70 Years: Human Capital - Principles 1 and 6 |
| LA14 | Proportion of basic salary between men and women, by functional category. Diversification with Quality and Transparency: Corporate Governance; Platform for the Next 70 Years: Human Capital - Principles 1 and 6 |
| HUMAN RIGHTS | |
| Aspect: Investment Practices and Buying Processes | |
| HR2 | Percentage of companies hired and critical suppliers that were submitted to analysis with regard to human rights and the measures taken. Diversification with Sustainability: Social Dimension - Principle 2 |
| Aspect: Non-Discrimination | |
| HR4 | Total number of cases of discrimination, and measures taken. Diversification with Quality and Transparency: Values and Directives - Principle 6 |
| Aspect: Freedom of Association and Collective Bargaining | |
| HR5 | Operations identified in which the right to exercise freedom of association and collective bargaining may carry significant risk, and the measures taken to a support this right. Diversification with Quality and Transparency: Risk Management; Platform for the Next 70 Years: Human Capital - Principle 3 |
| Aspect: Child Labour | |
| HR6 | Operations identified as having a significant risk of the occurrence of child labour and the measures taken to contribute to its abolition. Diversification with Quality and Transparency: Corporate Governance; Diversification with Sustainability: Social Dimension - Principle 5 |
| Aspect: Forced Labour or Labor which is Similar to Slavery | |
| HR7 | Operations identified as tying a significant risk of the occurrence of forced labour or analogous slave labour, and the measures taken to contribute to its eradication. Diversification with Quality and Transparency: Corporate Governance; Diversification with Sustainability: Social Dimension - Principle 4 |
| SOCIETY | |
| Aspect: Community | |
| SO1 | Nature, scope and efficiency of any programs and practices to evaluate and manage the impact of the operations on the communities, includingentry, operation and exit. Diversification with Sustainability: Environmental Dimension |
| Aspect: Corruption | |
| SO2 | Percentage and total number of business units submitted to the evaluation of corruption related risks. Diversification with Quality and Transparency: Corporate Governance - Principle 10 |
| SO3 | Percentage of employees trained in the anticorruption policies and procedures of the organisation. Diversification with Quality and Transparency: Values and Directives - Principle 10 |
| SO4 | Measures taken in response to cases of corruption. Diversification with Quality and Transparency: Management Practices - Principle 10 |
| Aspect: Public Policies | |
| SO5 | Positions with regard to public policies and the participation in the drawing up of public policies and lobbies. Diversification with Quality and Transparency: Risk Management; Diversification with Sustainability: Relationship with Interested Parties - Principles 1, 5 and 10 |
| SO6 | Total value of financial contributions and cash donations to political parties, politicians or related institutions, broken down by country. Eternit and its subsidiaries in 2010 made financial contributions to political parties in accordance with the criteria established by the Brazilian legislation. Detailed information on these contributions is available on the site of the Higher Electoral Tribunal – TSE, available on: http://spce2010.tse.gov.br - Principle 10 |
| Aspect: Unfair Competition | |
| SO7 | Total number of court cases for unfair competition, anti-trust practices and monopolies, and their results. Diversification with Sustainability: Social Dimension |
| Aspect: Compliance | |
| SO8 | Monetary value of significant fines and total number of non-monetary sanctions resulting from non-compliance to laws and regulations. There were no significant fines in 2010. |
| RESPONSIBILITY FOR THE PRODUCT | |
| Aspect: Customer Health and Safety | PR2 | Number of cases of non-compliance with regulations and voluntary codes related to impact caused by products and services come on health and safety, during the life cycle of the product, broken down by type of result. Diversification with Sustainability: Social Dimension |
| Aspect: Labelling of Products and Services | |
| PR3 | Type of information on products and services required by labelling procedures and the percentage of products and services which are subject to such requirements. Diversification with Sustainability: Social Dimension |
| PR4 | Total number of cases of non-compliance to regulations and voluntary code is related to information and labelling of products and services, broken down by type of result. Diversification with Sustainability: Social Dimension |
| PR5 | Practices related to customer satisfaction, including results of research which measures the level of such satisfaction. Diversification with Sustainability: Social Dimension |
| Aspect: Marketing Communications | |
| PR6 | Program for the adherence to laws, norms and voluntary code is related to marketing communications, including publicity, promotions and sponsorship. Diversification with Quality and Transparency: Risk Management |
| PR7 | Total number of cases of non-compliance to regulations and voluntary codes related to marketing communications, including publicity, promotion and sponsorship, discriminated by type of result. Platform for the Next 70 Years: Structured Plan for Expansion and Diversification |
| Aspect: Compliance | |
| PR8 | Total number of proven complaints related to the violation of privacy and loss of customer data. Diversification with Quality and Transparency: Communication Channels - Principle 1 |
| Aspect: Compliance | |
| PR9 | Monetary value of significant fines for non-compliance to laws and regulations related to the supply and use of products and services. Diversification with Sustainability: Social Dimension |