GRI index
The scope of the GRI G4 guidelines that Sponda uses in this report is Core.
The report presents the General Standard Disclosures according to the GRI G4 guidelines as well as Specific Standard Disclosures, namely disclosures concerning the management approach and environmental responsibility indicators.
The Specific Standard Disclosures are reported in accordance with the GRI G4 Core requirements for aspects that are identified as material.
GRI Content Index |
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Code | GRI Standard Disclosures (G4) | Included | Location in the Annual Report | External assurance | Pursuant to EPRA recommendation* | Global Compact | Comments |
General Standard Disclosures | |||||||
Strategy and Analysis | |||||||
G4-1 | Statement from the President and CEO | Yes | Chief Executive’s Review | ||||
G4-2 | Key impacts, risks and opportunities | Yes | Strategy; Risk management; Responsibility priorities | ||||
Organisational Profile | |||||||
G4-3 | Name of reporting organisation | Yes | Sponda | ||||
G4-4 | Primary brands, products and services | Yes | Sponda, Business units in brief | ||||
G4-5 | Location of the organisation’s headquarters | Yes | Contact details | ||||
G4-6 | Number of countries where the organisation operates, and names of countries where either the organisation has significant operations or that are specifically relevant to the sustainability topics covered in the report | Yes | Business units in brief, Supply chain | ||||
G4-7 | The nature of ownership and legal form | Yes | Corporate Governance, Shares and shareholders | ||||
G4-8 | Markets served | Yes | Business units in brief | ||||
G4-9 | Scale of the organisation | Yes | Investing in employees, Key figures | ||||
G4-10 | Number of employees by employment contract and gender | Yes | Investing in employees | Yes | |||
G4-11 | Percentage of total employees covered by collective bargaining agreements | Yes | Investing in employees | Yes | |||
G4-12 | The organisation’s supply chain | Yes | Supply chain | ||||
G4-13 | Significant changes during the reporting period regarding the organisation’s size, structure, ownership, or its supply chain | Yes | Report by the Board of Directors, Strategy | ||||
G4-14 | Whether and how the precautionary approach or principle is addressed by the organisation | Yes | Risk management, Report by the Board of Directors | ||||
G4-15 | Externally developed charters, principles or other initiatives to which the organisation subscribes or which it endorses | Yes | Energy and environmental efficiency, Managing responsibility, Taking the industry forward, Transparent and ethical operations | ||||
G4-16 | Memberships of associations and national or international advocacy organisations | Yes | Taking the industry forward | ||||
Identified Material Aspects and Boundaries | |||||||
G4-17 | List of all entities included in the organisation’s consolidated financial statements | Yes | Scope of reporting, Financial statements | ||||
G4-18 | The process of defining the report content and the Aspect Boundaries | Yes | Scope of reporting, Materiality analysis | ||||
G4-19 | Material Aspects | Yes | Responsibility priorities, Materiality analysis, Scope of reporting | ||||
G4-20 | For each material Aspect, the Aspect Boundaries within the organisation | Yes | Scope of reporting | ||||
G4-21 | For each material Aspect, the Aspect Boundaries outside of the organisation | Yes | Scope of reporting | ||||
G4-22 | Effect of any restatements of information provided in previous reports | Yes | Scope of reporting | ||||
G4-23 | Significant changes from previous reporting periods in the Scope and Aspect Boundaries | Yes | Scope of reporting | ||||
Stakeholder Engagement | |||||||
G4-24 | List of stakeholder groups engaged by the organisation | Yes | Sponda’s stakeholders | ||||
G4-25 | Basis for identification and selection of stakeholders with whom to engage | Yes | Sponda’s stakeholders | Stakeholders were reviewed in conjunction with the Materiality Analysis conducted in 2014. | |||
G4-26 | The organisation’s approach to stakeholder engagement | Yes | Sponda’s stakeholders | ||||
G4-27 | Key topics and concerns that have been raised through stakeholder engagement | Yes | Sponda’s stakeholders, Materiality analysis, Enhancing the customer experience | ||||
Report Profile | |||||||
G4-28 | Reporting period | Yes | Scope of reporting | ||||
G4-29 | Date of most recent previous report | Yes | Scope of reporting | ||||
G4-30 | Reporting cycle | Yes | Scope of reporting | ||||
G4-31 | Contact point for questions regarding the report or its contents | Yes | Contact details | ||||
G4-32 | GRI Content Index | Yes | GRI Index | ||||
G4-33 | The organisation’s policy and current practice with regard to seeking external assurance for the report | Yes | Scope of reporting, GRI Index, Assurance report | Certain energy and emissions data in Finnish has been assured by an independent third party. | |||
Governance | |||||||
Governance structure and composition | |||||||
G4-34 | Governance structure of the organisation, including committees of the highest governance body | Yes | Board of Directors, Board committees and working groups, Executive Board | ||||
G4-38 | Composition of the highest governance body and its committees | Yes | Board of Directors | ||||
G4-39 | Whether the Chair of the highest governance body is also an executive officer | Yes | Board of Directors | ||||
G4-41 | Processes for the highest governance body to ensure conflicts of interest are avoided and managed | Yes | Board of Directors | ||||
Highest governance body’s role in setting purpose, values and strategy | |||||||
G4-42 | Highest governance body’s role in the setting the organisation’s purpose, values and strategy | Yes | Duties of the Board of Directors | ||||
Highest governance body’s role in risk management | |||||||
G4-45 | The highest governance body’s role in the identification and management of risks | Yes | Risks and risk management | ||||
G4-46 | The highest governance body’s role in reviewing the effectiveness of the organisation’s risk management processes | Yes | Risks and risk management | ||||
G4-47 | Frequency of the highest governance body’s review of risks | Yes | Risks and risk management | ||||
Highest governance body’s role in sustainability reporting | |||||||
G4-48 | The highest committee or position that formally reviews and approves the organisation’s sustainability report | Yes | The company’s senior management reviews and approves the report. | ||||
Remuneration and incentives | |||||||
G4-51 | Remuneration policies for the highest governance body and senior executives | Yes | Remuneration and other financial benefits paid to the Board of Directors | ||||
Ethics and Integrity | |||||||
G4-56 | The organisation’s values, principles, standards and norms of behaviour | Yes | Strategy; Vision and strengths; Managing responsibility, Transparent and ethical operations | Yes | |||
G4-57 | Internal and external mechanisms for seeking advice on ethical and lawful behaviour | Investing in employees, Transparent and ethical operations | Yes | ||||
G4-58 | Internal and external mechanisms for reporting concerns about unethical or unlawful behaviour | Investing in employees, Transparent and ethical operations | Yes | ||||
Specific Standard Disclosures Specific Standard Disclosures are reported for identified Material Aspects |
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Code | |||||||
Management Approach | |||||||
Disclosures on Management Approach (DMA) | Yes | Managing responsibility, Responsibility priorities | |||||
Economic responsibility | |||||||
Economic performance | |||||||
G4-EC1 | Direct economic value generated and distributed | Yes | Tax footprint, Cash flows between stakeholders | ||||
G4-EC2 | Financial implications and other risks and opportunities for the organisation’s activities due to climate change | Yes | Spondability, Energy and environmental efficiency, Risk management, Value chain | The implications of climate change are assessed as part of Sponda’s regular risk assessment | |||
Indirect Economic Impacts | |||||||
G4-EC7 | Development and impact of infrastructure investments and services supported | Yes | Property locations | Sponda has no assessment programmes related to the needs of local communities. | |||
G4-EC8 | Significant indirect economic impacts, including the extent of impacts | Partially | Sponda’s stakeholders, Tax footprint, Taking the industry forward, Transparency in operations | The extent of impacts has not been specified. | |||
Environmental responsibility | |||||||
Energy | |||||||
G4-EN3 | Energy consumption within the organisation | Yes | Energy and environmental efficiency, Key figures, Scope of reporting; Calculation principles for environmental reporting | Yes, assurance report | Yes: Elec-Abs, DH&C-Abs, Fuels-Abs | Yes | Sponda did not have any energy production or fuel consumption of its own during the reporting period. |
G4-EN5 | Energy intensity | Yes | Energy and environmental efficiency; Energy consumption and energy sources, Scope of reporting; Calculation principles for environmental reporting | Yes, assurance report | Yes: Elec-LfL,DH&C-LfL, Fuels-LfL | Yes | Energy intensity refers to the energy consumption of Sponda-owned properties in proportion to gross floor area. |
CRE 1 | Building energy intensity | Yes | Energy and environmental efficiency; Energy consumption and energy sources | Yes, Energy-Int | G4 Construction and Real Estate Sector Disclosures | ||
G4-EN6 | Reduction of energy consumption | Yes | Property development in 2015, Energy and environmental efficiency; Energy consumption and energy sources; Energy efficiency programme and environmental partners | Yes, assurance report | Yes | Includes the reduction in energy consumption achieved through Sponda's Energy efficiency programme The monetary savings achieved through energy conservation measures are not reported. | |
G4-EN7 | Reductions in energy requirements of products and services | Yes | Energy and environmental efficiency, Energy efficiency programme and environmental partners | Yes, assurance report | Yes | Includes the reduction in energy consumption achieved through Sponda's Environmental Partnership Programme compared to the previous year. Covers Sponda’s environmental partners in 2015. | |
Water | |||||||
G4-EN8 | Total water withdrawal by source | Yes | Energy and environmental efficiency; Energy consumption and energy sources, Key figures | Yes: Water-Abs, Water-LfL | Yes | ||
CRE 2 | Water intensity | Yes | Energy and environmental efficiency; Energy consumption and energy sources | Yes: Water-Int | G4 Construction and Real Estate Sector Disclosures | ||
Emissions | |||||||
G4-EN15 | Direct greenhouse gas (GHG) emissions (scope 1) | Yes | Energy and environmental efficiency; Energy consumption and energy sources; Carbon footprint, Scope of reporting; Calculation principles for environmental reporting | Yes, assurance report | Yes: GHG-Dir-Abs, GHG-Dir-LfL | Yes | Sponda did not have any direct greenhouse gas emissions during the reporting period. |
G4-EN16 | Energy indirect greenhouse gas (GHG) emissions (scope 2) | Yes | Energy and environmental efficiency; Energy consumption and energy sources; Carbon footprint, Key figures, Scope of reporting; Calculation principles for environmental reporting | Yes, assurance report | Yes: GHG-Indir-Abs | Yes | Based on the emission factors reported by energy companies. For emissions in Russia, the IEA three-year country-specific average 2011–2013 was used. |
G4-EN17 | Other indirect greenhouse gas (GHG) emissions (scope 3) | Yes | Energy and environmental efficiency; Energy consumption and energy sources; Carbon footprint, Scope of reporting; Calculation principles for environmental reporting | Yes, assurance report | Yes | Covers carbon dioxide emissions during the reporting period. | |
G4-EN18 | Greenhouse gas (GHG) emissions intensity | Yes | Energy and environmental efficiency; Energy consumption and energy sources; Carbon footprint, Scope of reporting; Calculation principles for environmental reporting | Yes, assurance report | Yes: GHG-Indir-LfL | Yes | Greenhouse gas emissions intensity refers to the greenhouse gas emissions caused by the energy consumption (Scope 2) of Sponda-owned properties in proportion to gross floor area. |
CRE3 | Greenhouse gas intensity of building’s energy consumption | Yes | Energy and environmental efficiency; Energy consumption and energy sources; Carbon footprint | Yes: GHG-Int | G4 Construction and Real Estate Sector Disclosures | ||
G4-EN19 | Reduction of greenhouse gas (GHG) emissions | Yes | Energy and environmental efficiency; Energy consumption and energy sources; Carbon footprint; Energy efficiency programme and environmental partners | Yes, assurance report | Yes | Includes the reduction in carbon dioxide emissions achieved through Sponda's Environmental partnership programme (Scope 2). Covers Sponda’s environmental partners in 2015. | |
Effluents and Waste | |||||||
G4-EN23 | Total weight of waste by type and disposal method | Yes | Energy and environmental efficiency; Waste management, Key figures | Yes: Waste-Abs, Waste-LfL | Yes | ||
Products and Services | |||||||
G4-EN27 | Extent of impact mitigation of environmental impacts of products and services | Yes | Energy and environmental efficiency; Energy efficiency programme and environmental partners | Yes | |||
Supplier Environmental Assessment | |||||||
G4-EN32 | Percentage of new suppliers that were screened using environmental criteria | Partially | Supply chain, Transparent and ethical operations | The significance of environmental responsibility and environmental responsibility in Sponda’s procurement practices are described. | |||
Social responsibility | |||||||
Labour practices and decent work | |||||||
Employment | |||||||
G4-LA1 | Total number and rates of new employee hires and employee turnover by age group, gender and region | Yes | Investing in employees | Yes | |||
Occupational Health and Safety | |||||||
G4-LA6 | Type of injury and rates of injury, occupational diseases, lost days and absenteeism, and total number of work-related fatalities, by region and by gender | Yes | Investing in employees | An accurate breakdown cannot be provided due to the small number | |||
Training and Education | |||||||
G4-LA9 | Average hours of training per year per employee by gender, and by employee category | Yes | Investing in employees | ||||
G4-LA10 | Programmes for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings | Yes | Investing in employees | If an employment relationship is terminated on the employer’s initiative for a reason deriving from the employer, the employee is offered the opportunity to participate in employment search training and career counselling. |
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G4-LA11 | Percentage of employees receiving regular performance and career development reviews, by gender and by employee category | Yes | Investing in employees | Yes | All of Sponda’s personnel are covered by performance reviews. | ||
Diversity and Equal Opportunity | |||||||
G4-LA12 | Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership and other indicators of diversity | Yes | Board of Directors, Executive Board, Management and personnel, Investing in employees | Yes | |||
Equal Remuneration for Women and Men | |||||||
G4-LA13 | Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation | Yes | Investing in employees | Yes | |||
Supplier Assessment for Labour Practices | |||||||
G4-LA14 | Percentage of new suppliers that were screened using labour practices criteria | Partially | Supply chain, Transparent and ethical operations | Occupational safety practices in Sponda’s procurement procedure are described. | |||
Human rights | |||||||
Non-discrimination | |||||||
G4-HR2 | Total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained | Investing in employees | Yes | ||||
G4-HR3 | Total number of incidents of discrimination and corrective actions taken | Yes | Investing in employees | Yes | No incidents of discrimination in the reporting period. | ||
G4-HR12 | Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms | Investing in employees | Yes | No reported cases during the period. | |||
Society | |||||||
Anti-corruption | |||||||
G4-SO4 | Communication and training on anti-corruption policies and procedures | Yes | Transparent and ethical operations | Yes | |||
G4-SO5 | Confirmed incidents of corruption and actions taken | Yes | Yes | No incidents of corruption in 2015 | |||
Supplier Assessment for Impacts on Society | |||||||
G4-SO9 | Percentage of new suppliers that were screened using criteria for impacts on society | Partially | Supply chain, Responsible management of the subcontracting chain | Sponda’s procurement procedures and practices concerning the prevention of the grey economy and financial crime are described. | |||
Product responsibility | |||||||
Customer Health and Safety | |||||||
G4-PR1 | Percentage of significant product and service categories for which health and safety impacts are assessed for improvement | Yes | Enhancing the customer experience | ||||
Product and Service Labelling | |||||||
G4-PR5 | Results of surveys measuring customer satisfaction | Yes | Enhancing the customer experience, Key figures | ||||
CRE 8 | Certificates | Yes | Responsibility targets and results, Energy and environmental efficiency | Yes, Cert-Tot | G4 Construction and Real Estate Sector Disclosures |