appendix Ii. Correlation of indicators with GRI-G3 guidelines and with United Nations Global Compact Annual Report 2013 3.9 150 Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report. 49 -79; 143-144 3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement. 49 -79; 143-144 3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report. 49 -79; 143-144 GRI CONTENT INDEX 3.12 Table identifying the location of the Standard Disclosures in the report. 3; APPENDIX II Asurance 3.13 Policy and current practice with regard to seeking external assurance for the report. APPENDIX I 4. Governance, Commitments and Engage ment with sta keholders 4.1 Governance structure of the organization. 23-39 4.2 Indicate whether the Chair of the highest governance body is also an executive officer. 23-26; IAGC 2012 4.3 Number of members of the highest governance body. 23; IAGC 2012 4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body. 28-36; 83-85; IAGC 2012 4.5 Linkage between compensation for members of the highest governance body, senior managers, and executives. 28-36; IAGC 2012 4.6 Processes in place for the highest governance body to ensure conflicts of interest are avoided. 30-37; IAGC 2012 4.7 Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization’s strategy on economic, environmental, and social topics. 23-39; IAGC 2012 4.8 Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation. 16-23; 41-49; 94-97; 132-133 4.9 Procedures of the highest governance body for overseeing the organization’s identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles. 23-25; 29-39; 132-139; IAGC 2012 4.10 Processes for evaluating the highest governance body’s own performance, particularly with respect to economic, environmental, and social performance. 23-25; 132-139; IAGC 2012 COMMITMENTS TO EXTERNAL INITIATIVES 4.11 Explanation of whether and how the precautionary approach or principle is addressed by the organization. 16-41 4.12 Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses. 20-22; 30-123 4.13 Memberships in associations and/or national/international organizations the organization supports. 18-21; 43-44; 37-38; 83-84; 94-97
PRISA Annual Report 2013
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