Electric Utilities Sector Supplement - Global Reporting Initiative

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Additional Contextual Information Additional relevant information required to understand organizational performance, such as: • Key successes and shortcomings; • Major organizational risks and opportunities; • Major changes in the reporting period to systems or structures to improve performance; and • Key strategies for implementing policies or achieving performance. Electric Utility Sector-Specific Disclosure on Management Approach Aspect: Availability and Reliability EU6. Management approach to ensure short and long-term electricity availability and reliability. Co r e Aspect: Demand-Side Management EU7. Demand-side management programs including residential, commercial, institutional and industrial programs. Co r e Aspect: Research and Development EU8. Research and development activity and expenditure aimed at providing reliable electricity and promoting sustainable development. Co r e Aspect: Plant Decommissioning EU9. Provisions for decommissioning of nuclear power sites. Co r e Economic Performance Indicators Aspect: Economic Performance Co r e EC1 Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments. EU Sustainability Reporting Guidelines & Electric Utility Sector Supplement Co r e EC4 Significant financial assistance received from government. Aspect: Market Presence A d d Co r e Co r e EC5 EC6 EC7 Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation. Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation. Aspect: Indirect Economic Impacts Co r e A d d EC8 EC9 Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, inkind, or pro bono engagement. Understanding and describing significant indirect economic impacts, including the extent of impacts. Electric Utility Sector- Specific Economic Performance Indicators Aspect: Availability and Reliability EU10. Planned capacity against projected electricity demand over the long term, broken down by energy source and regulatory regime. Co r e Aspect: System Efficiency EU11. Average generation efficiency of thermal plants by energy source and by regulatory regime. Co r e Co r e EU12. Transmission and distribution losses as a percentage of total energy. EU RG & EUSS EU Co r e EC2 Financial implications and other risks and opportunities for the organization’s activities due to climate change. Co r e EC3 Coverage of the organization’s defined benefit plan obligations. RG Version 3.0/EUSS Final Version 39
RG & EUSS EU Sustainability Reporting Guidelines & Electric Utility Sector Supplement Environmental The environmental dimension of sustainability concerns an organization’s impacts on living and non-living natural systems, including ecosystems, land, air, and water. Environmental Indicators cover performance related to inputs (e.g., material, energy, water) and outputs (e.g., emissions, effluents, waste). In addition, they cover performance related to biodiversity, environmental compliance, and other relevant information such as environmental expenditure and the impacts of products and services. Disclosure on Management Approach Provide a concise disclosure on the Management Approach items outlined below with reference to the following Environmental Aspects: • Materials; Electric Utility Sector-Specific Commentary: Long-term strategy for managing and phasing out high level and low level in-service PCBs. Compilation: Identify high level and low level as defined by the reporting organization according to prevailing EU national or regional standards. Use >500 ppm as the high level threshold in the absence of such standards. Reporting threshold for low level should be according to the prevailing national/regional standards or, if no standards exist, between 50 and 500 ppm. • Energy; • Water; Electric Utility Sector-Specific Commentary: At the watershed or hydrological basin level, include collaborative approaches to managing watersheds and reservoirs for multiple uses (e.g., irrigation, drinking water, ecosystem conservation, etc.). Also report long-term planning for securing EU water resources, for meeting the needs of both the utility and other stakeholders (e.g. local communities). This includes describing the criteria for managing maximum/minimum flow of surface water and volume of ground water and how these are determined and maintained • Biodiversity; Electric Utility Sector-Specific Commentary: Report approaches for pest and vegetation management along transmission and distribution corridors (e.g., use of Integrated Pest Management and Integrated Vegetation Management). EU • Emissions, Effluents, and Waste; Electric Utility Sector-Specific Commentary: Management strategy and storage methods for different types of radioactive nuclear waste, including: • Temporary and permanent storage; • Environmental, health and safety impacts of radioactive nuclear waste; and • Security measures according to the applicable management standards/legislative framework. EU Compilation: Radioactive nuclear waste includes Low Level Radioactive Waste, Intermediate Level. Radioactive Waste and High Level Radioactive Waste. Include mixed waste (radioactive and hazardous). Use IAEA definitions. • Products and Services; • Compliance; • Transport; and • Overall Goals and Performance Organization-wide goals regarding performance relevant to the Environment Aspects. Use organization-specific Indicators (as needed) in addition to the GRI Performance Indicators to demonstrate the results of performance against goals. Policy Brief, organization-wide policy (or policies) that defines the organization’s overall commitment related to the Environmental Aspects listed above or state where this can be found in the public domain (e.g., web link). Organizational responsibility The most senior position with operational responsibility for Environmental Aspects or explain how operational responsibility is divided at the senior level for these Aspects. This differs from Disclosure 4.1, which focuses on structures at the governance level. Training and awareness Procedures related to training and raising awareness in relation to the Environmental Aspects. 40 © 2000-2009 GRI
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Electric Utilities Sector Supplement - Global Reporting Initiative

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