9. About the report

9.1 Principles for the preparation of this report relating to its contents

This is the first report published by Madrileña Red de Gas, which corresponds to the year 2020.

This report has been prepared in accordance with the Core option of the GRI Standards.

It reflects the activities of Madrileña Red de Gas in the period between 1 January and 31 December 2020, and is expected to be published annually.

The principles for the preparation of this report, referredto in the GRI 101 standard, are described below.

Context of sustainability

• The report has been developed based on sustainability aspects, which are reflected in both the sustainability strategy and the CSR policy.
• In addition, a clear identification of risks and opportunities describes how Madrileña Red de Gas deals with economic, environmental and social issues.
• The lines that define the sustainability strategy are integrated into the company’s general strategy and are perfectly aligned with the general objectives, thus demonstrating how Madrileña Red de Gas understands sustainable development.

Thoroughness

• Once the material issues have been identified, the report has been developed and structured in such a way as to reflect the importance of each of them and to show how they are managed.
• All the information provided spans the period covered by the report, as well as its evolution over the last few years.

Materiality

• This year a materiality study has been carried out, based on which the most relevant sustainability issues have been identified internally and for all stakeholders, taking into account economic, environmental and social aspects.
• As a starting point, the criteria and results of the self-assessments carried out according to the GRESB method have been taken into account.
• These issues are developed throughout the chapters of the report, being aligned in chapter 3.4. Materiality.

Stakeholder inclusion

• Madrileña Red de Gas has identified its stakeholders and has systematized a process for detecting their needs and expectations.
• This information constitutes one of the inputs for the preparation of the materiality study, which allows us to prioritize the most relevant sustainability issues.
• Throughout the development of the report, the importance of stakeholders in different areas of management is evident.

9.2 Principles for the preparation of this report relating to quality

9.3 GRI Content index

GRI	Definition	Report
101	Foundation	9. About the report
102-1	Name of the organization	2.2. About us
102-2	Activities, brands, products and services	2.2. About us 2.3. Our Business
102-3	Location of headquarters	2.2. About us
102-4	Location of operations	2.2. About us
102-5	Ownership and legal form	2.2. About us 2.4. Corporate Governance
102-6	Markets served	2.2. About us 2.3. Our Business
102-7	Size of the organization	2.1. Key figures 2.3. Our Business 4.4. Financial Information 6.1. Human capital in figures
102-8	Information about employees and other workers	2.1. Key figures 6.1. Human capital in figures 7. Responsible supply chain
102-9	Supply Chain	7. Responsible supply chain
102-10	Significant Changes to the organization and its supply chain	No significant changes
102-11	Precautionary Principle or approach	4.1. Risk management 5.1. Our environmental management
102-12	External initiatives	2.2. About us 2.4. Corporate Governance 5.1. Our environmental management 5.2.3. Carbon footprint, measurement and commitmento 7. Responsible supply chain
102-13	Membership of associations	2.1. About us 5.1. Our environmental management 5.2.3. Carbon footprint, measurement and commitmento 7. Responsible supply chain
102-14	Statement from senior decision-maker	1. Chairman’s letter
102-15	Key impacts, risks and opportunities	4.1. Risk Management
102-16	Values, principles, standards and norms of behaviour	3.2. Mission, vision and values 4.3. Ethical behaviour
102-17	Mechanisms for advice and concerns about ethics	3.2. Mission, vision and values 4.3. Ethical behaviour
102-18	Governance structure	2.4. Corporate Governance
102-19	Delegating authority	2.4. Corporate Governance
102-20	Executive-level responsibility for economic, environmental and social topics	2.4. Corporate Governance
102-21	Consulting stakeholders on economic, environmental and social topics	3.4. Stakeholder engagement
102-22	Composition of the highest governance body and its committees	2.4. Corporate Governance
102-23	Chair of the highest governance body	2.4. Corporate Governance
102-24	Nomination and selecting the highest governance body	2.4. Corporate Governance
102-25	Conflicts of interest	2.4. Corporate Governance
102-26	Role of the highest governance body in setting purpose, values and strategy	2.4. Corporate Governance
102-27	Collective knowledge of the highest governance body	2.4. Corporate Governance
102-28	Evaluating the highest governance body’s performance	2.4. Corporate Governance
102-29	Identifying and managing economic, environmental and social impacts	2.4. Corporate Governance 4.1. Risk Management
102-30	Effectiveness of risk management processes	4.1. Risk Management
102-31	Review of economic, environmental and social topics	2.4. Corporate Governance 4.1. Risk Management
102-32	Highest governance body’s role in sustainability reporting	1. Chairman’s letter
102-33	Communicating critical concerns	2.4. Corporate Governance 4.1. Risk Management
102-34	Nature and total number of critical concerns	4.1. Risk Management
102-35	Remuneration policies	6.3. Equality and diversity
102-36	Process for determining remuneration	6.3. Equality and diversity
102-37	Stakeholders’ involvement in remuneration	2.4. Corporate Governance
102-38	Annual total compensation ratio	6.3. Equality and diversity
102-39	Percentage increase in annual total compensation ratio	6.3. Equality and diversity
102-40	List of stakeholder groups	3.4. Stakeholder engagement
102-41	Collective bargaining agreements	6.2. Human Resources Practices
102-42	Identifying and selecting stakeholders	3.4. Stakeholder engagement
102-43	Approach to stakeholder engagement	3.4. Stakeholder engagement
102-44	Key topics and concerns raised	3.4. Stakeholder engagement
102-45	Entities included in the consolidated financial statements	4.4. Financial Information
102-46	Defining report content and topic Boundaries	3.5. Materiality Analysis
102-47	List of material topics	3.5. Materiality Analysis
102-48	Restatements of information	Not applicable (this is the first report published)
102-49	Changes in reporting	Not applicable (this is the first report published)
102-50	Reporting period	Corresponds to the year 2020
102-51	Date of most recent report	Not applicable (this is the first report published)
102-52	Reporting cycle	Annual reports are foreseen
102-53	Contact point for questions regarding the report	prevencion@madrilena.es
102-54	Claims of reporting in accordance with the GRI standards	9. About the Report
102-55	GRI content index	9. About the Report
102-56	External assurance	9. About the Report
103-1	Explanation of the material topic and its Boundary	3.5. Materiality Analysis
103-2	The management approach and its components	3.5. Materiality Analysis
103-3	Evaluation of the management approach	3.5. Materiality Analysis
201-1	Direct economic value generated and distributed	4.4. Financial information 8. Society
201-2	Financial implications and other risks and opportunities due to climate change	4.2.1. Climate change strategy
201-3	Defined benefit plan obligations and other retirement plans	6.2. Human Resources Practices
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	No employee is paid based on minimum wage rules.
202-2	Proportion of senior management hired from the local community	0.7% of senior executives with a permanent address in the Community of Madrid. Senior executives means the Chief Executive Officer.
203-1	Infrastructure investments and services supported	4.4. Financial information 8. Society
203-2	Significant indirect economic impacts	2.2. About us 8. Society
204-1	Proportion of spending on local suppliers	7. Responsible supply chain
205-1	Operations assessed for risks related to corruption	4.3. Ethical behaviour
205-2	Communication and training about anti-corruption policies and procedures	4.3. Ethical behaviour
301-1	Materials used by weight or volume	5.2. Our commitment in figures 5.2.1. Resource consumption
301-2	Recycled input materials used	5.2.5. Waste
301-3	Reclaimed products and their packaging materials	5.2.5. Waste
302-1	Energy consumption within the organization	5.2. Our commitment in figures
302-2	Energy consumption within the organization	5.2. Our commitment in figures
302-4	Reduction of energy consumption	5.1. Our environmental management 5.2.1. Resource consumption
302-5	Reductions in energy requirements of products and services	5.2.1. Resource consumption
303-5	Water consumption	5.2. Our commitment in figures
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	5.3. Biodiversity
304-2	Significant impacts of activities, products, and services on biodiversity	5.3. Biodiversity
304-3	Habitats protected or restored	5.3. Biodiversity
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	5.3. Biodiversidad
305-1	Direct GHG emissions	5.2.2. Atmospheric emissions
305-2	Energy indirect GHG emissions	5.2. Our commitment in figures 5.2.2. Atmospheric emissions
305-3	Other indirect GHG emissions	5.2.2. Atmospheric emissions 5.2.3. Carbon footprint, measurement and commitment
305-5	Reduction of GHG emissions	5.2.2. Atmospheric emissions 5.2.3. Carbon footprint, measurement and commitment 5.2.4. Projects and investments to promote energy efficiency and reduce emissions
305-6	Emissions of ozone-depleting substances (ODS)	5.2.2. Atmospheric emissions 5.2.3. Carbon footprint, measurement and commitment
305-7	Nitrogen oxides (NOx), sulphur oxides (SOx) and other significant air emissions	5.2.3. Carbon footprint, measurement and commitment
306-1	Waste generation and significant waste-related impacts	5.2.5. Waste
306-2	Management of significant waste-related impacts	5.2.5. Waste
306-3	Waste generated	5.2.5. Waste
306-4	Waste diverted from disposal	5.2.5. Waste
306-5	Waste directed for disposal	5.2.5. Waste
307-1	Non-compliance with environmental laws and regulations	5.1. Our environmental management No fines or sanctions have been recorded.
308-1	New suppliers that were screened using environmental criteria.	5.1. Our environmental management
308-2	Negative environmental impacts in the supply chain and actions taken	5.1. Our environmental management
401-1	New employee hires and employee turnover	6.3. Equality and diversity
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	6.2. Human Resources Practices No variance applicable
401-3	Parental leave	6.2. Human Resources Practices
402-1	Minimum notice periods regarding operational changes	6.2. Human Resources Practices
403-1	Occupational health and safety management system	6.6. Health and Safety
403-2	Hazard identification, risk assessment and incident investigation	6.6. Health and Safety
403-3	Occupational health services	6.6. Health and Safety
403-4	Worker participation, consultation and communication on occupational health and safety	6.6. Health and Safety
403-5	Workers training on occupational health and safety	6.6. Health and Safety
403-6	Promotion of worker health	6.6. SHealth and Safety
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	6.6. Health and Safety
403-8	Workers covered by an occupational health and safety management system	6.6. Health and Safety
403-9	Work-related injuries	6.6. Health and Safety
403-10	Work-related ill health	6.6. Health and Safety
404-1	Average hours of training per year per employee	6.4. Talent Management
404-2	Programs for upgrading employee skills and transition assistance programs	6.4. Talent Management
404-3	Percentage of employees receiving regular performance and career development reviews	6.4. Talent Management
405-1	Diversity of governance bodies and employees	6.3. Equality and diversity
405-2	Ratio of basic salary and remuneration of women to men	6.3. Equality and diversity
406-1	Incidents of discrimination and corrective actions taken	No cases have been confirmed.
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	7. Responsible supply chain
408-1	Operations and suppliers with significant risk for incidents of child labour	7. Responsible supply chain
409-1	Operations and suppliers with significant risk for incidents of forced or compulsory labour	7. Responsible supply chain
410-1	Security personnel trained in human rights policies or procedures	4.3. Ethical behaviour
411-1	Incidents of violations involving rights of indigenous peoples	Not applicable, as the company is located in the Community of Madrid.
412-2	Employee training on human rights policies or procedures	6.3. Equality and diversity
413-1	Operations with local community engagement, impact assessments and development programs	4.1. Risk Management
413-2	Operations with significant actual and potential negative impacts on local communities	5.1. Our environmental management
415-1	Political contributions	It is not applicable, as it is prohibited by the code of ethics.
419-1	Non-compliance with laws and regulations in the social and economic area	No non-compliance has been recorded

 

 

 

 

Annex