2 | Rapporto di sostenibilita? ING:Layout 1 - Fiat SpA

Report parameters
The Sustainability Report is a voluntary summary of the
Group’s commitment in the social and environmental spheres,
and not just economic activities, for the information
of everyone who has an interest in the Fiat Group –
its stakeholders.
The Fiat Group has prepared this report annually since the
2004 financial year. The reference year of the Sustainability
Report is the calendar year. In accordance with the independent
strategic and operating responsibilities of every Group Sector
in regard to corporate social responsibility,
Triple Bottom Line (TBL) reporting was assigned in 2006
to the Fiat Group Communications Department.
So that the information set out in this report can be compared
with the information published by similar organisations, the
Sustainability Report is prepared in reference to the guidelines
drafted by the Global Reporting Initiative, which also
guarantees useful information for stakeholders. The 2007
Sustainability Report is the first to be prepared in accordance
with the new guidelines issued by the Global Reporting
Initiative, GRI-G3 “sustainability reporting guidelines.” For this
reason, the data published in this document do not always
present comparative figures with previous years. The Global
Reporting Initiative is the multi-stakeholder network comprised
by thousands of experts worldwide who help define
sustainability reporting procedures and their dissemination.
The Fiat Group believes that it has attained a B+ level
of application in regard to GRI-G3.
As in previous years, community investments are classified
according to the London Benchmarking Group (LBG) scheme.
This London-based organisation has developed a method that
permits identification and classification of all business
initiatives in favour of the local community where Group
companies operate.
The last Sustainability Report, for the 2006 financial year,
was made available as usual at the Fiat S.p.A. Stockholders
Meeting, which was held on April 5, 2007. The Sustainability
Report is published on the Group web site www.fiatgroup.com
and is sent to anyone who requests a copy.
The series of topics addressed in this document faithfully
represent the provisions of the GRI-G3 guidelines. Reference
should be made to the report’s table of contents for their exact
location in the text.
Unless expressly indicated otherwise, the data and information
provided in this document refer to the 2007 financial year and
to all Fiat Group Companies and Sectors worldwide that are
included in the scope of consolidation. In particular, the Report
26 Standard disclosures Report parameters
was prepared on the basis of materiality (inclusion
of information deemed to be of interest to stakeholders
on account of its economic, environmental and social impact),
completeness (discussion of all material topics and indicators),
balance (presence of positive and negative aspects of Group
performance), comparability (the possibility of comparisons
between different periods and similar organisations), accuracy,
reliability and timeliness (publication of the Report at the Fiat
S.p.A. Stockholders Meeting), and clarity (the language used
is aimed at all stakeholders). Consequently, if specific regions
or Companies are not addressed in the Report, this reflects
the insignificance of the phenomenon to be reported within
the scope of the entire Group or the impossibility of collecting
data with satisfactory qualitative standards or in an efficient
manner. The scope of reporting has been steadily extended
from year to year; therefore, the new indicators can be subject
to regional and/or sector limitations in the first year of
reporting that are superseded from the following year.
When applicable, the Company reported on both core and
additional performance indicators of the GRI. Consequently,
in certain cases entities that are not included in the scope
of consolidation for the financial statements have instead
been included in this Report, insofar as they are indicative
of the Group’s commitment. The following table illustrates
the GRI-G3 performance indicators that are not reported
on in this document. These indicators were excluded due to
their inapplicability to the Group’s particular business or the
impossibility, for merely technical and/or procedural reasons,
of ensuring the reasonable accuracy of the requested figure
and/or information.