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Alignment withsustainability
initiatives
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Alignment between the GRI Standards used in the Sustainability Report and the ISO 26000 Standard
GRI Standards
ISO 26000 StandardKey principles and
subjects of ISO 26000
ISO 26000 matters
GRI 101. Reporting principles.
Accountability. Accountability.
GRI 101. Using the GRI Standards for sustainability reporting.
GRI 101. Making claims related to the use of the GRI Standards.
GRI 102 - 1. Organizational profile.
Human rights.Fundamental principles and rights at work.
Organizationalgovernance.
Organizationalgovernance.
Labor practices.
Conditions of work and social protection.
Social dialogue.
Employment and employment relationships.
GRI 102 - 2. Strategy.Organizational governance.
Organizational governance.
GRI 102 - 3. Ethics and integrity.
Ethical behavior. Ethical behavior.
GRI 102 - 4. Governance.Organizational governance.
Organizational governance.
GRI 102 - 5. Stakeholder engagement.
GRI 102 - 6. Reporting practice.
Accountability. Accountability.
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GRI Standards
ISO 26000 StandardKey principles and
subjects of ISO 26000
ISO 26000 matters
GRI 103-1. Explanation of the material topic and its boundary.
Accountability. Accountability.
GRI 103-2. The management approach and its components.
GRI 103-3. Evaluation of the management approach.
GRI 201. Economic performance.
Environment.Climate change mitigation and adaptation.
Community involvement and development.
Wealth and income creation.
Social investment.
Community involvement and development.
GRI 203. Indirect economic impacts.
Consumer issues.Access to essential services.
Human rights.Economic, social and cultural rights.
Community involvement and development.
Employment creation and skills development.
Technology development and access.
Education and culture.
Wealth and income creation.
Social investment.
Community involvement and development.
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GRI Standards
ISO 26000 StandardKey principles and
subjects of ISO 26000
ISO 26000 matters
GRI 203. Indirect economic impacts.
Fair operating practices.
Promoting social responsibility in the sphere of influence.
Respect for property rights.
GRI 204. Procurement practices.
Community involvement and development.
Employment creation and skills development.
Wealth and income creation.
Fair operating practices.
Promoting social responsibility in the sphere of influence.
GRI 205. Anti-corruption. Anti-corruption.
GRI 301. Materials.Environment.
Sustainable resource use.
GRI 302. Energy.
Sustainable resource use.
Fair operating practices.Promoting social responsibility in the sphere of influence.
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GRI Standards
ISO 26000 StandardKey principles and
subjects of ISO 26000
ISO 26000 matters
GRI 303. Water.
Environment.
Sustainable resource use.
GRI 304. Biodiversity.
Protection of the environment, biodiversity and restoration of natural habitats.
GRI 305. Emissions.Climate change mitigation and adaptation.
GRI 306. Effluents and waste.
Prevention of pollution.
Protection of the environment, biodiversity and restoration of natural habitats.
Sustainable resource use.
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GRI Standards
ISO 26000 StandardKey principles and
subjects of ISO 26000
ISO 26000 matters
GRI 401. Employment.
Community involvement and development.
Technology development and access.
Labor practices.
Conditions of work and social protection.
Health and safety at work.
Employment and employment relationships.
GRI 403. Health and safety at work.
Health and safety at work.
GRI 404. Training and education.
Community involvement and development.
Employment creation and skills development.
Labor practices.Human development and training in the workplace.
GRI 405. Diversity and equal opportunity.
Human rights.
Discrimination and vulnerable groups.
Fundamental principles and rights at work.
Labor practices.Employment and employment relationships.
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GRI Standards
ISO 26000 StandardKey principles and
subjects of ISO 26000
ISO 26000 matters
GRI 406. Non-discrimination.
Human rights.
Discrimination and vulnerable groups.
Fundamental principles and rights at work.
Resolving grievances.
GRI 407. Freedom of association and collective bargaining.
Avoidance of complicity.
Due diligence.
Civil and political rights.
Fundamental principles and rights at work.
Human rights risk situations.
Labor practices.
Social dialogue.
Employment and employment relationships.
GRI 408. Child labor.
Human rights.
Avoidance of complicity.
Due diligence.
Discrimination and vulnerable groups.
Fundamental principles and rights at work.
Human rights risk situations.
Fair operating practices.Promoting social responsibility in the sphere of influence.
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GRI Standards
ISO 26000 StandardKey principles and
subjects of ISO 26000
ISO 26000 matters
GRI 409. Forced or compulsory labor.
Human rights.
Avoidance of complicity.
Due diligence.
Discrimination and vulnerable groups.
Fundamental principles and rights at work.
Human rights risk situations.
Fair operating practices.Promoting social responsibility in the sphere of influence.
GRI 410. Security practices.
Human rights. Avoidance of complicity.
Fair operating practices.Promoting social responsibility in the sphere of influence.
Labor practices.Employment and employment relationships.
GRI 411. Rights of indigenous peoples.
Human rights.
Civil and political rights.
Discrimination and vulnerable groups.
Resolving grievances.
Fair operating practices.Respect for property rights.
GRI 412. Human rights assessment.
Human rights.
Avoidance of complicity.
Due diligence.
Human rights risk situations.
Fair operating practices.Promoting social responsibility in the sphere of influence.
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GRI Standards
ISO 26000 StandardKey principles and
subjects of ISO 26000
ISO 26000 matters
GRI 413. Local communities.
Human rights.Economic, social and cultural rights.
Environment.
Prevention of pollution.
Protection of the environment, biodiversity and restoration of natural habitats.
Community involvement and development.
Employment creation and skills development.
Technology development and access.
Education and culture.
Wealth and income creation.
Social investment.
Community involvement and development.
Health.
GRI 414. Supplier social assessment.
Human rights.
Avoidance of complicity.
Due diligence.
Fundamental principles and rights at work.
Community involvement and development.
Employment creation and skills development.
Technology development and access.
Education and culture.
Wealth and income creation.
Social investment.
Community involvement and development.
Health.
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GRI Standards
ISO 26000 StandardKey principles and
subjects of ISO 26000
ISO 26000 matters
GRI 414. Supplier social assessment.
Fair operating practices.Promoting social responsibility in the sphere of influence.
Labor practices.
Conditions of work and social protection.
Human development and training in the workplace.
Social dialogue.
Health and safety at work.
Employment and employment relationships.
GRI 416. Customer health and safety.
Consumer issues.
Sustainable consumption.
Protecting consumers’ health and safety.
Human rights.Economic, social and cultural rights.
Community involvement and development.
Education and culture.
Community involvement and development.
Health.
Fair operating practices.Promoting social responsibility in the sphere of influence.
Labor practices.Health and safety at work.
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GRI Standards
ISO 26000 StandardKey principles and
subjects of ISO 26000
ISO 26000 matters
GRI 417. Marketing and labeling.
Consumer issues.
Sustainable consumption.
Fair marketing.
Protecting consumers’ health and safety.
GRI 418. Customer privacy.Consumer service, support, and complaint and dispute resolution.
GRI 419. Socioeconomic compliance.
Access to essential services.
Education and awareness.
Fair marketing.
Consumer data protection and privacy.
Consumer service, support, and complaint and dispute resolution.
Community involvement and development.
Wealth and income creation.
Fair operating practices.Respect for property rights.
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Sustainable Development Goals - SDG
Objetivos de Desarrollo Sostenible – ODSIn September 2015, world leaders adopted the ambitious 2030 Agenda for Sustainable Development, focused on 17 goals as a shared plan to transform the world in 15 years and, basically, foster a decent life for everyone. 1
“Architects of a Better World” recognizes the importance of the companies for this purpose and proposes the merger of corporate sustainability with effective contribution to sustainable development as a leverage to create value for businesses and society.
Grupo EPM’s planning is aligned with this global framework based on its business purpose, its big hairy audacious goal (BHAG)—that includes the universalization of public utilities and the care for the environment through the commitments to water protection and neutral carbon operation.
This section of the report shows, among others, the actions related to the Sustainable Development Goals (SDGs) 6 and 7, core actions of Grupo EPM’s purpose.
SDG 6 addresses the challenges of the population in terms of drinking water, sanitation, and cleanliness, as well as water-related ecosystems. Sustainable water resources and quality sanitation accelerate progress in many other areas of the SDGs, including health, teaching, and poverty reduction.
SDG 7 aims at universal access to affordable, reliable, and sustainable energy services. Its purpose is to expand access to electrical energy, clean fuels, and more efficient technologies to cook, as well as improve energy efficiency and increase the use of renewable energies. To reach this goal, greater financing and more audacious regulations will be required; moreover, the countries will have to be willing to accept new technologies at a much more ambitious scale.
1 United Nations, Sustainable Development Goals Report, 2017. Available at:
https://unstats.un.org/sdgs/files/report/2017/TheSustainableDevelopmentGoalsReport2017.pdf
accessed on March 13, 2018.
The 2030 Agenda for Sustainable Development presents the business sector a historic opportunity to contribute to the achievement of global priorities, which promotes more resilient, competitive companies that are capable of generating new ties to the community in changing societies. The materiality of Grupo EPM integrates with the company-society relationship crystallized by the SDGs that outline the thematic route for the global development agenda.
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Major milestones regarding SDGs in the global context and for Grupo EPM.
Sustainable Development Goals
2016 2017 2018First UN SDGs reportIt sets benchmarks for the actions of the sustainable development agenda for the next 15 years.
Second UN SDGs reportProgress is unequal in the different regions, among genders, and among people from different ages, strata, and locations. To accomplish the audacious vision of the 2030 agenda, progress must be faster and more inclusive.
Third UN SDGs reportProgress has been made in guaranteeing access to energy, especially in the least developed countries. However, national priorities and strengthened political ambitions are still needed to guide the world towards the accomplishment of the energy goals by 2030.
It identifies priority SDGs for Grupo EPM included in the SDGs highlighted in the image.
It associates SDGs with initiatives and the Balanced Scorecard of the Group’s Business Plan.
It strengthens the 2017-2020 Business Plan. It applies SDGs as driving forces for the challenges of material topics.
It strengthens connections between material topics of Grupo EPM and SDGs.The identification of emphases or aspects of specific material topics in the territories helps specifying the connection with the SDGs to act more accordingly.
It disseminates the SDGs, especially among its suppliers and contractors,and promotes the application of SDGs in personal and business activities, through partnerships with companies and institutions from different sectors that share its practices to contribute to sustainable human development.
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Alignment between material topics and SDGs
Material topic
Access and purchasability
Water and biodiversity
Organizational climate
Quality and safety of products and services
Responsible procurement for local development
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Material topic
Human rights
Nonconventional renewable energy
Climate strategy
Financial strength
Fees and prices
Transparency
17 Partnerships for the goals
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Balanced Scorecard’s strategic objectives
Alignment between material topics and Balanced Scorecard’s strategic objectives
Material topics
Value creation Customers and markets Operations Learning and
development
Incr
ease
val
ue fo
r sta
keho
lder
s
Gro
w in
mar
kets
and
sec
tors
Stre
ngth
en e
ngag
emen
t with
ex
tern
al s
take
hold
ers
Prov
ide
com
preh
ensi
ve q
ualit
y se
rvic
e to
cus
tom
ers
and
user
s
Ensu
re re
quire
d ca
sh fl
ow
Opt
imiz
e pr
oces
ses
Ass
ess
and
man
age
oper
atin
g sa
fety
Opt
imiz
e de
velo
pmen
t of p
roje
cts
Dev
elop
org
aniz
atio
nal c
apab
ilitie
s
Ach
ieve
cul
tura
l tra
nsfo
rmat
ion
Access and purchasability
ü ü ü ü ü ü ü
Water and biodiversity
ü ü ü ü ü ü
Quality and safety of products and services
ü ü ü ü ü ü ü
Organizational climate
ü ü ü ü ü
Responsible procurement for local development
ü ü ü ü ü ü
Human rights ü ü ü ü
Nonconventional renewable energy
ü ü ü
Climate strategy ü ü ü ü ü
Financial strength ü ü ü ü ü ü
Fees and prices ü ü ü
Transparency ü ü ü ü ü ü ü ü ü ü
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Global compact
Alignment between material topics and the Global Compact’s principles
Global Compact’s principles
Human rights Labor standards Environment Anti-corruption
Material topics
01 -
Hum
an ri
ghts
pro
tect
ion
02 -
Non
-com
plic
ity in
hum
an ri
ghts
03 -
Fre
edom
of a
ssoc
iatio
n an
d co
llect
ive
barg
aini
ng
04 -
Elim
inat
ion
of fo
rced
and
co
mpu
lsor
y la
bor
05 -
Abo
litio
n of
chi
ld la
bor
06 -
Non
-dis
crim
inat
ion
07 –
Pre
vent
ion
of e
nviro
nmen
tal
08 -
Pro
mot
ion
of e
nviro
nmen
tal
resp
onsi
bilit
y
09 -
Pro
mot
ion
of e
nviro
nmen
tally
fr
iend
ly te
chno
logi
es
10 -
Wor
king
aga
inst
cor
rupt
ion,
ex
tort
ion
and
brib
ery
Access and purchasability
ü
Water and biodiversity ü ü ü
Quality and safety of products and services
ü ü
Organizational climate ü ü ü ü ü ü ü
Responsible procurement for local development
ü ü ü ü ü ü ü
Human rights ü ü ü ü ü ü
Nonconventional renewable energy
ü ü ü
Climate strategy ü ü ü
Financial strength ü
Fees and prices ü
Transparency ü
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Alignment between complementary aspects and the Global Compact’s principles
Global Compact’s principles
Human rights
Labor standards Environment Anti-corruption
Complementary matters
01 -
Hum
an ri
ghts
pro
tect
ion
02 -
Non
-com
plic
ity in
hum
an ri
ghts
ab
uses
03 -
Fre
edom
of a
ssoc
iatio
n an
d co
llect
ive
barg
aini
ng
04 -
Elim
inat
ion
of fo
rced
and
co
mpu
lsor
y la
bor
05 -
Abo
litio
n of
chi
ld la
bor
06 -
Non
-dis
crim
inat
ion
7 –
Prev
entio
n of
env
ironm
enta
l pr
oble
ms
08 -
Pro
mot
ion
of e
nviro
nmen
tal
resp
onsi
bilit
y
09 -
Pro
mot
ion
of e
nviro
nmen
tally
fr
iend
ly te
chno
logi
es
10 -
Wor
king
aga
inst
cor
rupt
ion,
ex
tort
ion
and
brib
ery
Corporate citizenship ü ü ü ü ü ü
Development and innovation
ü ü ü
Working environment ü ü ü ü ü ü ü
Social and environmental management in projects
ü ü ü ü ü ü
Sustainable production and consumption
ü ü ü
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International Integrated Reporting Council report
Alignment between the capitals of the International Integrated Reporting Council (IIRC) report and the material topics
CapitalsMaterial topics Natural Human Social Intellectual Financial Manufactured
Access and purchasability
ü ü ü
Water and biodiversity
ü
Quality and safety of products and services
ü ü
Organizational climate
ü
Responsible procurement for local development
ü ü ü
Human rights ü
Nonconventional renewable energy
ü ü
Climate strategy ü
Financial strength
ü
Fees and prices ü ü
Transparency ü ü
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Capitals Meaning
NaturalAll renewable and non-renewable environmental resources and processes that provide goods and services and that support the current and future prosperity of an organization.
Human People’s skills and experience, and their capacity and motivations to innovate.
SocialThe institutions and relationships established within and between each community, group of stakeholders and other networks (and an ability to share information) to enhance individual and collective well-being.
Intellectual Organizational, knowledge-based intangibles.
FinancialThe pool of funds that is available to an organization for use in the production of goods or the provision of services obtained through financing, such as debt, equity or grants, or generated through operations or investments.
ManufacturedManufactured physical objects that are available to an organization for use in the production of goods or the provision of services.
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Institutional performance monitoring and evaluation
Integrated Model of Planning and Management (abbreviated MIPG in Spanish)
MIPG Company’s languageCorrelation with the 2018
Sustainability Report
1. Human resource dimension.
Employee welfare and benefits. Quality of life.Organizational climate. Training and development. Personnel selection.Health and safety at work.Ethics and values.
EPM people
Organizational climate
Working environment
Transparency practices
2. Strategic planning dimension.
Strategic planning. Business plans and corporate services.Corporate governance. Business projects. Balanced Scorecard’s strategic objectives. Risk management.Information technology.
Corporate strategic planning
Competitive strategic planning
Macro-trends
Challenges
Corporate governance report
Expansion projects
Social and environmental management in projects
Ituango Hydroelectric Project
Balanced Scorecard’s strategic objectives
Comprehensive risk management
Information technology
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Integrated Model of Planning and Management (abbreviated MIPG in Spanish)
MIPG Company’s languageCorrelation with the 2018
Sustainability Report
3. Result-oriented management with values dimension.
Organizational structure. Stakeholders.Processes (monitoring of non-conforming products).Digital government, anti-corruption and citizen service plan, and procedure rationalization.Budget management. Regulations and legal defense. Citizen participation.Accountability.
Our organization
Our stakeholders
Reliability in the provision of the service
Transparency practices
Fees and prices
Information for stakeholders
Stakeholder engagement
Integrated Model of Planning and Management
4. Result assessment dimension.
Customer satisfaction survey results.Complaints and claims (products, services).Institutional performance monitoring and evaluation (internal audit results of EPM’s QMS and improvement plans).Process indicators. Follow-up to individual performance.
Customer satisfaction
Reliability in the provision of the service
Customer service
Integrated Model of Planning and Management
In businesses
EPM’s financial management
Suppliers and contractors
Engagement with suppliers and contractors
Work performance
5. Information and communication dimension.
Communication with stakeholders.Transparency and access to information.Document management.
Information for stakeholders
Stakeholder engagement
Education for and communication with customers and users and the community
Transparency practices
Information technology
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Integrated Model of Planning and Management (abbreviated MIPG in Spanish)
MIPG Company’s languageCorrelation with the 2018
Sustainability Report
6. Knowledge management.Development and innovation. Knowledge management.
Development and innovation
Development and innovation
7. Internal control.Independent audit results (internal audit and external audit).
Internal control
Accountability
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ww
w.s
oste
nibi
lidad
grup
oepm
.com
.co/
en/
SustainabilityReport2018
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