Reporting Standards
Reporting is based on a set of principles that ensure a balanced and reasonable presentation of business performance, such principles being used to guarantee the content and quality of the Report.
The principles regulating the definition of contents are:
- materiality
- stakeholder inclusiveness
- sustainability context
- completeness
The principles contributing quality to the Report are:
- balance
- comparability
- accuracy
- timeliness
- reliability
The GRI (Global Reporting Initiative) requires each company drawing up its report in reference to its guidelines to indicate the level of application of same, on the basis of an increasing scale from C to A.
The self-declared level can be checked by an outside party or by the GRI itself, in which case the report is defined as “checked”, or it can be subjected to external verification by an independent third party, in which case the report is said to be “assured” and is identified by a “+” alongside the letter declared.
Over the next three years, ERG plans to improve its self-declaration and achieve the “assured” level.
The self-declared level of application of this report is equal to A, third party checked (Deloitte Enterprise Risk Services).
GRI (Global reporting Initiative) reporting guidelines application level
| In accordance with the 2006 guidelines | C | C+ | B | B+ | A | A+ | ||
| Mandatory | Company Self check | Report Verified | Report Verified | V | Report Verified | |||
| Optional | Checked by an independent third party | Report Verified | Report Verified | V | Report Verified | |||
| Checked by GRI | Report Verified | Report Verified | Report Verified |













