
Rating ESG sources and evaluation method
The sources involved in the evaluation process are:
- External sources, as public information, market data, reputation, awards, etc.
- Internal sources, which are documents and information provided by the Organization, social budget, certificates, company processes and policy, interviews, etc.
The evaluation methodis based on two approaches fully linked between them:
- a quantitative approach, that evaluates the Organization performance sustainability based on publicly available data that comply to the international standard (Economical Budget, Social Budget, UNI EN ISO Certificates,etc.)
- a qualitative approach, which refers to a setof data and information providedby the Organizations rated through the three ESG areas, the Ethical and Social Principles of the SRG88088:20 Standard (Social Responsibility and Governance) and of the 17 SDGs (Sustainable Development Goals) of the United Nations 2030 Agenda.
Standards GRI (Global Reporting Initiative)
The GRI standards allow you to follow guidelines to create reports of sustainable or social performance.
They consist of a modular and interdependent structure to best create economic, social and environmental reports.
The GRI standards represent the best guidelines for reporting sustainable performance reports (also called Social Report).

101 – Reporting principles
102 – General information
103 – Management mode

201 – Economic performance
202 – Market presence
203 – Indirect economic impacts
204 – Procurement practices
205 – Anti-corruption
206 – Anti-competitive behavior
207 – Tax

301 – Materials
302 – Energy
303 – Water and waste water
304 – Biodiversity
305 – Emissions
306 – Water discharges and waste
307 – Environmental compliance
308 – Environmental assessment of suppliers

401 – Occupation
402 – Relations between workers and management
403 – Occupational health and safety
404 – Training and education
405 – Diversity and equal opportunities
406 – Non discrimination
407 – Freedom of association and collective bargaining
408 – Child labor
409 – Forced or compulsory labor
410 – Security practices
411 – Rights of indigenous peoples
412 – Evaluation of respect for human rights
413 – Local communities
414 – Social assessment of suppliers
415 – Public policy
416 – Customer health and safety
417 – Marketing and labeling
418 – Customer privacy
419 – Socio-economic compliance
Standard Ethical SRG 88088:80
Social Responsability and Governance
Ethical and Social Principles:
- Responsible administration
- Legislative compliance
- Child labor
- Corporate remuneration and welfare
- Bargaining and trade union freedom
- Human and workers rights
- Equality and lawfulness of processing
- Staff rights
- Diversity and equal opportunities
- Participation and involvement
- Occupational health and safety
- Health and safety of end customers
- Governance and Risk management
- Quality of products and services
- Product / service innovation
- Privacy and customer data protection
- Responsible sourcing practices
- Enhancement and development of skills
- Environment (Generation and management of waste, Energy consumption, Use and management of water, Emissions of greenhouse gases)
- Socio-environmental impacts of products and services
- Responsible marketing
- Economy and economic performance
- Business ethics and integrity
- Finance
- Act lawfully
- Support and donations
- Peace and solidarity
- Business model and reference sectors
- Mechanisms and handling of complaints
- Community development and involvement
- Industrial relations

SDGs
It is an English acronym that stands for Sustainable Development Goals (which we could translate as Sustainable Development Goals) and it can be said that they are more specific objectives than the more known ESG parameters, they can be seen as an extension of them.
In September 2015, representatives of 190 countries gathered at the United Nations to sign a common commitment to achieve well-defined objectives of development, well-being and environmental protection.
A real list of 17 points has been drawn up to be pursued by and beyond 2030:

















Certification Process
You will receive a certification plan
An on-site audit team will be appointed
Attribution of the Sustainability Rating by the Certification Committee
Issue of the Certificate with Sustainability Rating ESG – SRG 88088: 20