GRI-G4  22, 23, 29, 30, 33
This content was subject to assurance by SGS Italia S.p.A. (14 March 2014).

Definitions, methodology and scope

The Fiat S.p.A. Sustainability Report, now in its 10th edition, is a voluntary document issued by the Group according to GRI-G4 guidelines(1)  to provide stakeholders a comprehensive picture of the activities carried out, results achieved and commitments made in the economic, environmental and social spheres.

This appendix provides a methodology guide and additional economic, environmental and social indicators.

Unless otherwise specified or required by the context in which they are used:

  • the terms “Fiat Group” or “Group” refer to all companies consolidated within Fiat S.p.A. for accounting purposes, (see subsidiaries consolidated in the Fiat S.p.A. Annual Report)
  • the term “Chrysler Group” refers to all companies consolidated within Chrysler Group LLC for accounting purposes (see subsidiaries consolidated in the Fiat S.p.A. Annual Report)
  • the term “Fiat Group excluding Chrysler Group” should be construed accordingly
  • the term “company” refers to the entire Group unless when used with reference to a selection among the following entities: Fiat Group Automobiles (FGA), Chrysler Group, Ferrari, Maserati, Comau, Magneti Marelli, Teksid, Fiat Services and other companies
  • the term “operating segment” refers to the four segments established as of July 2011 and according to which the Group business is organized. They include: Mass-Market and Premium Brands (previously reported as FGA, FGA Engines and Transmission and Chrysler Group); Luxury and Performance Brands (Ferrari and Maserati); Components and Production Systems (Magneti Marelli, Teksid, Comau); others (firms operating in publishing, communications and services, and other companies)
  • the term “region/operating region” refers to the distinct areas in which the operations of Mass-Market and Premium Brands are carried out, with the boundaries set according to the organizational changes effective as of September 1, 2011. These are: EMEA (Europe, Russia, Middle East and Africa), NAFTA (US, Canada and Mexico), LATAM (South and Central America) and APAC (Asia and Pacific countries).

Unless otherwise indicated or required by the context, the information and data contained in this Sustainability Report relates to financial year 2013 (1 January 2013 to 31 December 2013) and to all Fiat Group companies worldwide falling within the scope of consolidation at 31 December 2013.

In order to ensure that information is comparable and meaningful over time, some data was presented on a pro forma basis. In particular:

  • with respect to year 2012 and 2013, data refers to all companies consolidated within Fiat S.p.A. for accounting purposes, for the full year (see subsidiaries consolidated in the Annual Report)
  • with respect to year 2011, although Chrysler Group was consolidated in Fiat S.p.A. for accounting purposes as of June 2011, data includes Chrysler Group information for the full year
  • with respect to year 2010, data was restated to include Chrysler Group and to exclude companies demerged into Fiat Industrial S.p.A.

The exclusion of any geographical area, Group company, or specific site from the scope of reporting is attributable to the inability to obtain data of satisfactory quality, or to its immateriality in relation to the Group as a whole, as may be the case for newly-acquired entities or production activities that are not yet fully operational. In some cases, entities that are not consolidated in the financial statements were included in the scope of reporting because of their significant environmental and social impacts. In particular:

  • data on occupational health and safety reported in chapter 9 relates to 140 of the 159 plants(2) included in the Fiat S.p.A. Annual Report (covering approx. 98% of plant workers(3)), to office facilities (in total covering approx. 100% of overall Group employees), and to four plants of companies that are not fully consolidated (including the Sevel and Tofas joint ventures)
  • the Group’s environmental and energy performance reported in chapter 8 refers to 138 of the 159 plants(2) included in the Fiat S.p.A. Annual Report (covering over 98% of the Group’s industrial revenues(4)), and to four plants of companies that are not fully consolidated (including the Sevel and Tofas joint ventures)
  • performance indicators per unit of production reported in chapter 8 were restated to make data comparable year over year.

Data was collected and reported with the aid of existing management control and information systems, where available, in order to ensure reliability of information flows and the correct monitoring of sustainability performance(5). A dedicated reporting process was established for certain indicators, using electronic databases or files populated directly by the individuals or entities responsible for each aspect worldwide. 


Quality of information

The quality of the information contained in the Sustainability Report is supported by compliance with the following principles:

  • materiality: inclusion of all information deemed to be of interest to internal and external stakeholders due to its economic, environmental or social impact
  • completeness: inclusion of all material topics and indicators
  • balance: coverage of both positive and negative aspects of the Group’s performance
  • comparability: ability to compare between time periods and with similar organizations
  • accuracy: provision of adequate levels of detail
  • reliability: reporting process subject to audit by an independent organization
  • timeliness: Report presented together with the Fiat S.p.A. Annual Report at the Annual General Meeting of Fiat S.p.A.
  • clarity: the language used addresses all stakeholders.

Preparation of the Sustainability Report is part of an annual reporting process subject to audit, analysis and approval by a number of individuals and entities. Fiat Group makes every effort to ensure the accuracy of the sustainability information contained in this Report. From time to time, however, figures may be updated. The online interactive version of the Sustainability Report will be considered the most current version and takes precedence over any previously printed version. The document is:

  • prepared by the Fiat Group Sustainability teams that coordinates and engages Group operating segments and regions and relevant functions
  • approved by the Group Executive Council, the highest decision making body headed by Fiat S.p.A.’s CEO, consisting of Chief Operating Officers of regions and companies of the Group and various function heads
  • examined by the Nominating, Corporate Governance and Sustainability Committee, a sub-committee of the Board of Directors of Fiat S.p.A.
  • subject to an assurance audit by SGS Italia S.p.A.,(6) an independent certification body, in compliance with the Sustainability Reporting Assurance procedure (SRA), with the GRI-G4 guidelines, and with the AA1000 APS (2008) standard. SGS is officially authorized to conduct AA1000 assurance audits. In addition, even this year, the Group’s sustainability management system is aligned with the ISO 26000 Guidance on Social Responsibility standard, published in November 2010. The statement of assurance describing the activities carried out and the expression of opinion is provided.
  • presented together with the Annual Report at the Annual General Meeting of Fiat S.p.A. to provide a complete, up to date overview of the Group’s financial, environmental and social performance
  • published and freely available for download from the sustainability section of the Group website (

The 2012 Sustainability Report was made available at Fiat S.p.A.’s Annual General Meeting on 9 April 2013.

(1) The Global Reporting Initiative (GRI) is a multi-stakeholder process for the development and disclosure of Sustainability Reporting Guidelines. The GRI-G4 guidelines  have been issued in May 2013. These guidelines offer an international reference for the disclosure of governance approach and of the environmental, social and economic performances and impacts of the organizations.
(2) Data was not considered material, and was thus not reported, for 2 plants dedicated to publishing and communication activities and 19 plants in start-up or closing phase.
(3) Plant workers are defined as all employees located at a particular site, including workers assigned to manufacturing and other associated units (quality control, logistics, etc.), and to research and development.
(4) Revenues attributable to activity of plants directly controlled by the Group.
(5) Please note that numbers may be subject to rounding.
(6) The Chief Executive Officer of Fiat S.p.A. Sergio Marchionne is the Chairman of the Board of Directors of SGS S.A. Mr. Marchionne: his position does not include any executive responsibilities or powers and therefore this circumstance does not influence SGS’ independence.