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

 

Document mime-type: application/pdf GRI reporting guidelines application level

download the document to read more about ERG disclosure