This content was subject to assurance by SGS Italia S.p.A. (14 March 2014).

Index of GRI G4 content

The following table has been provided to help the reader in locating content within the document that relates to specific GRI-G4 indicators. Each indicator is followed by reference to the appropriate pages in the 2013 Sustainability Report or other publicly available sources.

Key

PSR = 2013 Paper Sustainability Report            Fully disclosed
ISR = 2013 Interactive Sustainability Report – www.2013interactivereports.fiatspa.com(1)            Partially disclosed
AR = Annual Report at 31 December 2013            Not disclosed
ARCG = Annual Report on Corporate Governance, February 2014 n.a                Not applicable

General standard disclosures

General Standard Disclosures PublicationsPageOmission and reasonExternal Assurance
STRATEGY AND ANALYSIS
G4-1 Statement from the Chairman and the CEO PSR
ISR
8 - 12 YES-179
G4-2 Key impacts, risks, and opportunities PSR
ISR
1246 - 47 YES-179
ORGANIZATIONAL PROFILE
G4-3 Name of the organization ARCG 4, 183 YES-179
G4-4 Primary brands, products, and/or services PSR
ISR
30, 33 - 37 YES-179
G4-5 Location of  the organization’s headquarters PSR
ISR
194 YES-179
G4-6 Countries where the organization operates PSR
ISR
31, 38 - 39 YES-179
G4-7 Nature of ownership and legal form AR
ARCG

16-19
183 - 184
YES-179
G4-8 Markets served PSR
ISR
31   YES-179
G4-9 Scale of the reporting organization PSR
ISR
AR
30 - 32, 170

14-15
  YES-179
G4-10 Workforce characteristic PSR

ISR
110 - 111, 174 - 175, 177

YES-179
G4-11 Employees covered by collective bargaining agreements PSR
ISR
125 - 127 YES-179
G4-12 Organization's supply chain PSR
ISR
88 - 91 YES-179
G4-13 Changes in organization's size, structure, ownership or its supply chain PSR

ISR
42, 88-91, 108, 111, 174-176 YES-179
G4-14 Precautionary approach to risk management PSR

ISR
46-47, 49-52, 60, 68 YES-179
G4-15 Externally developed charters, principles or initiatives to which the organization subscribes ISR
ARCG

5

YES-179
G4-16 Membership in associations or organizations PSR
ISR
21 YES-179
IDENTIFIED MATERIAL ASPECTS AND BOUNDARIES
G4-17 Entities included  in the organization reports PSR
AR

33 - 37
237-258

YES-179
G4-18 Reporting principles for defining report content PSR
ISR
16 - 17 YES-179
G4-19 Material aspects identified in defining report content PSR
ISR
16 - 17 YES-179
G4-20 Material aspects within the organization PSR
ISR
16 - 17 YES-179
G4-21 Material aspects outside the organization PSR
ISR
16 - 17 YES-179
G4-22 Restatements of information provided in earlier reports PSR
ISR
167 - 169 YES-179
G4-23 Significant changes from previous reporting periods in scope and aspect boundaries PSR
ISR
167 - 169 YES-179
STAKEHOLDER ENGAGEMENT
G4-24 Stakeholder groups engaged by the organization PSR
ISR
19, 21-27 YES-179
G4-25 Identification and selection of stakeholders to engage PSR
ISR
18 - 19, 21 - 27 YES-179
G4-26 Organization’s approach to stakeholder engagement PSR

ISR
17 - 19,
21 - 27
YES-179
G4-27 Key topics collected through stakeholder engagement PSR

ISR
20 - 27, 44, 60, 68-69, 71, 103, 120, 140 YES-179
REPORT PROFILE
G4-28 Reporting period PSR
ISR
3 YES-179
G4-29 Date of the last report PSR
ISR
167 - 169   YES-179
G4-30 Reporting cycle PSR
ISR
3167 - 169 YES-179
G4-31 Contact point for questions regarding the report PSR
ISR
3 YES-179
G4-32 GRI Content Index PSR
ISR
3, 181-193 YES-179
G4-33 External assurance PSR

ISR
3169, 179-180 YES-179
GOVERNANCE
G4-34 Governance structure PSR
ISR
ARCG
14-16, 40-41

6-8, 18
YES-179
G4-35 Delegating authority for economic, environmental and social topics PSR
ISR
14-16 YES-179
G4-36 Positions with responsibility for economic, environmental and social topics PSR
ISR
14-16   YES-179
G4-37 Consultation between stakeholders and the highest governance bodies on economic, environmental and social topics PSR
ISR
14-16 YES-179
G4-38 Composition of highest governance bodies and its committees ISR
ARCG


17, 19 - 20, 23
YES-179
G4-39 Executive powers of the Chairman ISR
ARCG


44
  YES-179
G4-40 Qualification and expertise of highest governance bodies ISR
ARCG


39, 48, 69, 168, 170, 172
  YES-179
G4-41 Processes to avoid conflicts of interest ISR
ARCG

16- 17, 20 - 21, 36 - 37, 75

  YES-179
G4-42 Highest governance bodies and senior executives’ roles in the development, approval, and updating of the organization’s purpose, value or mission statements, strategies, policies, and goals related to economic, environmental and social impacts PSR
ISR
14-16 YES-179
G4-43 Measures taken to develop and enhance the highest governance bodies' collective knowledge of economic, environmental and social topics PSR

14 YES-179
G4-44 Evaluation of the Board of Directors’ performance ARCG
ISR

19 - 20   YES-179
G4-45 Highest governance bodies' role in the identification and management of economic, environmental and social impacts, risks, and opportunities PSR
ISR
AR
ARCG

46 - 47

107-108
152

  YES-179
G4-46 Highest governance bodies' role in reviewing the effectiveness of the organization’s risk management processes for economic, environmental and social topics. PSR
ISR
AR
ARCG

46 - 47

107-108
152

YES-179
G4-47 Frequency of the highest governance bodies' review of economic, environmental and social impacts, risks, and opportunities PSR
ISR
46 - 47 YES-179
G4-48 Highest committee or position that formally reviews and approves the organization’s sustainability report PSR
ISR
14-16 YES-179
G4-49 Communicating critical concerns to the highest governance bodies PSR
ISR
14-16   YES-179
G4-50 Critical concerns that were communicated to the highest governance bodies and the mechanism(s) used to address and resolve them       YES-179
G4-51 Remuneration policies for highest governance bodies and senior executives AR 189-195, 306-311, 350-361 YES-179
G4-52 Determining remuneration ARCG 53-58   YES-179
G4-53 How stakeholders’ views are sought and taken into account regarding remuneration ARCG 28, 69-70 YES-179
G4-54 Ratio of the annual compensations within the organization       YES-179
G4-55 Ratio of percentage increase in annual compensation within the organization     YES-179
ETHICS AND INTEGRITY
G4-56 Organization’s values, principles, standards and norms of behavior PSR
ISR
43 YES-179
G4-57 Internal and external mechanisms for seeking advice on ethical and lawful behavior, and matters related to organizational integrity PSR
ISR
43   YES-179
G4-58 Internal and external mechanisms for reporting concerns about unethical or unlawful behavior, and matters related to organizational integrity PSR
ISR
43, 45 - 46 YES-179

Specific standard disclosures

Economic

General Standard DisclosuresPublicationsPageOmission and reasonExternal Assurance
MATERIAL ASPECT: ECONOMIC PERFORMANCE
G4-DMA Generic Disclosures on Management Approach PSR
AR
116
42-79, 114-117, 122-132
YES-179
G4-EC1 Direct economic value generated and distributed PSR
ISR
28 YES-179
G4-EC2 Financial implications, risks and opportunities for the organization’s activities due to climate change PSR
ISR
12, 46 - 47 YES-179
G4-EC3 Coverage of the organization’s defined benefit plan obligations PSR
ISR
116 YES-179
G4-EC4 Financial assistance received from government PSR
ISR
60 YES-179
MATERIAL ASPECT: MARKET PRESENCE
G4-DMA Generic Disclosures on Management Approach PSR
ISR
115 YES-179
G4-EC5 Ratios of standard entry level wage by gender compared to local minimum
wage
PSR
ISR
115 YES-179
G4-EC6 Proportion of senior management hired from the local community PSR
ISR
175 YES-179
MATERIAL ASPECT: INDIRECT ECONOMIC IMPACTS
G4-DMA Generic Disclosures on Management Approach PSR

ISR 
88 - 91, 102 - 103 YES-179
G4-EC7 Development and impact of infrastructure investments and services supported PSR

ISR
46 - 47
103 - 104
  YES-179
G4-EC8 Significant indirect economic impacts PSR

ISR
46-47, 88-91, 95- 97, 103-105, 108 YES-179
MATERIAL ASPECT: PROCUREMENT PRACTICES
G4-DMA Generic Disclosures on Management Approach PSR
ISR
88 - 91 YES-179
G4-EC9 Proportion of spending on local suppliers PSR
ISR
88 - 91 YES-179

Environmental

General Standard DisclosuresPublicationsPageOmission and reasonExternal Assurance
MATERIAL ASPECT: MATERIALS
G4-DMA Generic Disclosures on Management Approach PSR
ISR
62 - 63 YES-179
G4-EN1 Materials used PSR
ISR
62 - 64 YES-179
G4-EN2 Recycled input materials PSR
ISR
62 - 64 YES-179
MATERIAL ASPECT: ENERGY
G4-DMA Generic Disclosures on Management Approach PSR

ISR

66 - 67, 98 - 99, 134, 140 - 141

YES-179
G4-EN3 Energy consumption within the organization PSR
ISR

101, 140, 171

YES-179
G4-EN4 Energy consumption outside of the organization PSR

ISR
66 - 67
101, 171
YES-179
G4-EN5 Energy intensity PSR
ISR
141 YES-179
G4-EN6 Reduction of energy consumption PSR
ISR
99, 140, 151 YES-179
G4-EN7 Reductions in energy requirements of products and services PSR

ISR
49 - 54, 56 - 59 YES-179
MATERIAL ASPECT: WATER
G4-DMA Generic Disclosures on Management Approach PSR

ISR
134, 138, 143 - 144
 
YES-179
G4-EN8 Water withdrawal PSR
ISR
144, 172 YES-179
G4-EN9 Water sources significantly affected by withdrawal ISR   YES-179
G4-EN10 Water recycled and reused PSR
ISR
145   YES-179
MATERIAL ASPECT: BIODIVERSITY
G4-DMA Generic Disclosures on Management Approach PSR
ISR
134, 138 YES-179
G4-EN11 Operational sites in, or adjacent to, protected areas and areas of high biodiversity value ISR   YES-179
G4-EN12 Description of significant impacts of on biodiversity ISR   YES-179
G4-EN13 Habitats protected or restored ISR   YES-179
G4-EN14 List of species with habitats in areas affected by operations, by level of extinction risk ISR   YES-179
MATERIAL ASPECT: EMISSIONS
G4-DMA Generic Disclosures on Management Approach PSR

ISR

66 - 67, 98 - 99, 134, 140 - 142

YES-179
G4-EN15 Direct greenhouse gas (GHG) emissions (Scope 1) PSR

ISR

101, 141 - 142, 164 - 165, 171

YES-179
G4-EN16 Energy indirect greenhouse gas (GHG) emissions (Scope 2) PSR

ISR
101141 - 142171

YES-179
G4-EN17 Other indirect greenhouse gas (GHG) emissions (Scope 3) PSR

ISR
66 - 67101164 - 165, YES-179
G4-EN18 Greenhouse gas (GHG) emissions intensity PSR
ISR
142, 164   YES-179
G4-EN19 Reduction of greenhouse gas (GHG) emissions PSR

ISR
99, 135, 140, 150 - 151, 165 -166   YES-179
G4-EN20 Emissions of ozone-depleting substances (ODS) ISR   YES-179
G4-EN21 NOX, SOX, and other significant air emissions ISR     YES-179
MATERIAL ASPECT: EFFLUENTS AND WASTE
G4-DMA Generic Disclosures on Management Approach PSR
ISR
134, 138, 146

  YES-179
G4-EN22 Water discharge PSR
ISR
144-146, 172 YES-179
G4-EN23 Waste disposal PSR
ISR

146 - 149, 173

  YES-179
G4-EN24 Significant spills PSR
ISR
146 YES-179
G4-EN25 Hazardous waste PSR
ISR
148, 173

  YES-179
G4-EN26 Biodiversity and habitats affected by the organization's discharges ISR     YES-179
MATERIAL ASPECT: PRODUCTS AND SERVICES
G4-DMA Generic Disclosures on Management Approach PSR

ISR
48 - 51, 55, 60, 66 - 69 YES-179
G4-EN27 Mitigation of environmental impacts of products and services PSR

ISR
49 - 54, 56 - 61   YES-179
G4-EN28 Products sold and their packaging materials that are reclaimed PSR
ISR
66 YES-179
MATERIAL ASPECT: COMPLIANCE
G4-DMA Generic Disclosures on Management Approach ISR   YES-179
G4-EN29 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations ISR   YES-179
MATERIAL ASPECT: TRANSPORT
G4-DMA Generic Disclosures on Management Approach PSR
ISR
163-164   YES-179
G4-EN30 Environmental impacts of transport PSR
ISR
164 - 165 YES-179
MATERIAL ASPECT: OVERALL
G4-DMA Generic Disclosures on Management Approach PSR
ISR
134, 138   YES-179
G4-EN31 Environmental protection expenditures and investments PSR
ISR
137 YES-179
MATERIAL ASPECT: SUPPLIER ENVIRONMENTAL ASSESSMENT
G4-DMA Generic Disclosures on Management Approach PSR
ISR
92 - 94 YES-179
G4-EN32 Suppliers screened using environmental criteria PSR
ISR
92 - 93, 165 YES-179
G4-EN33 Actual and potential negative environmental impacts in the supply chain and actions taken PSR
ISR
92 YES-179
MATERIAL ASPECT: ENVIRONMENTAL GRIEVANCE MECHANISMS
G4-DMA Generic Disclosures on Management Approach PSR
ISR
42, 94, 97 - 98 YES-179
G4-EN34 Grievances about environmental impacts filed, addressed, and resolved PSR
ISR
42, 97 - 98 YES-179

Social

General Standard DisclosuresPublicationsPageOmission and reasonExternal Assurance
SUB-CATEGORY: LABOR PRACTICES AND DECENT WORK
MATERIAL ASPECT: EMPLOYMENT
G4-DMA Generic Disclosures on Management Approach PSR
ISR
106 - 109, 116 YES-179
G4-LA1 Number and rates of new employee hires and employee turnover PSR

ISR
110 - 111, 176 - 177 YES-179
G4-LA2 Benefits provided to full-time employees that are not provided to temporary or part-time employees PSR
ISR
116   YES-179
G4-LA3 Return to work and retention rates after parental leave ISR   YES-179
MATERIAL ASPECT: LABOR/MANAGEMENT RELATIONS
G4-DMA Generic Disclosures on Management Approach PSR
ISR
124 YES-179
G4-LA4 Minimum notice periods regarding operational changes PSR
ISR
124 YES-179
MATERIAL ASPECT: OCCUPATIONAL HEALTH AND SAFETY
G4-DMA Generic Disclosures on Management Approach PSR
ISR
152 - 157 YES-179
G4-LA5 Workforce represented in health and safety committees PSR
ISR
161 - 162 YES-179
G4-LA6 Injuries, occupational diseases, lost days, absenteeism and total number of work-related fatalities PSR
ISR
158 - 159, 178 YES-179
G4-LA7 Workers with high incidence or high risk of diseases related to their occupation PSR
ISR
160, 178 YES-179
G4-LA8 Health and safety topics covered in formal agreements with trade unions PSR
ISR
127 YES-179
MATERIAL ASPECT: TRAINING AND EDUCATION
G4-DMA Generic Disclosures on Management Approach PSR

ISR
112 - 114, 117 - 118 YES-179
G4-LA9 Training per employee PSR

ISR
81, 87, 116 - 118, 139   YES-179
G4-LA10 Programs for skills management and lifelong learning of employees PSR
ISR
117 - 118 YES-179
G4-LA11 Employees receiving regular performance and career development reviews PSR
ISR
112 - 114 YES-179
MATERIAL ASPECT: DIVERSITY AND EQUAL OPPORTUNITY
G4-DMA Generic Disclosures on Management Approach PSR
ISR
119 - 123 YES-179
G4-LA12 Composition of governance bodies and breakdown of employees per indicators of diversity PSR
ISR
120 - 123 YES-179
MATERIAL ASPECT: EQUAL REMUNERATION FOR WOMEN AND MEN
G4-DMA Generic Disclosures on Management Approach ISR   YES-179
G4-LA13 Ratio of basic salary and remuneration of women to men     YES-179
MATERIAL ASPECT: SUPPLIER ASSESSMENT FOR LABOR PRACTICES
G4-DMA Generic Disclosures on Management Approach PSR
ISR
92 - 94 YES-179
G4-LA14 Suppliers screened using labor practices criteria PSR
ISR
92 - 93 YES-179
G4-LA15 Actual and potential negative impacts for labor practices in the supply chain and actions taken PSR
ISR
92, 94 YES-179
MATERIAL ASPECT: LABOR PRACTICES GRIEVANCE MECHANISMS
G4-DMA Generic Disclosures on Management Approach PSR
ISR
4297 - 98, 124 - 126 YES-179
G4-LA16 Grievances about labor practices filed, addressed, and resolved PSR
ISR
42, 97 - 98 YES-179
HUMAN RIGHTS
MATERIAL ASPECT: INVESTMENT
G4-DMA Generic Disclosures on Management Approach PSR
ISR
42 - 44 YES-179
G4-HR1 Investment agreements and contracts that include human rights clauses or that underwent human rights screening PSR
ISR
42 - 44 YES-179
G4-HR2 Employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations PSR
ISR
42 - 44 YES-179
MATERIAL ASPECT: NON-DISCRIMINATION
G4-DMA Generic Disclosures on Management Approach PSR

ISR
42 - 45, 124 - 125 YES-179
G4-HR3 Incidents of discrimination and corrective actions taken PSR

ISR
42 - 45, 124 - 125 YES-179
MATERIAL ASPECT: FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING
G4-DMA Generic Disclosures on Management Approach PSR

ISR
42 - 44, 92, 128 - 131 YES-179
G4-HR4 Risks to the right to exercise freedom of association and collective bargaining PSR

ISR
42 - 44, 92, 94, 128 - 131 YES-179
MATERIAL ASPECT: CHILD LABOR
G4-DMA Generic Disclosures on Management Approach PSR
ISR
42 - 45, 92 YES-179
G4-HR5 Operations identified as having significant risk for incidents of child labor PSR
ISR
42 - 45, 92, 94 YES-179
MATERIAL ASPECT: FORCED OR COMPULSORY LABOR
G4-DMA Generic Disclosures on Management Approach PSR
ISR
42 - 44, 92 YES-179
G4-HR6 Operations identified as having significant risk for incidents of forced or compulsory labor PSR
ISR
42 - 45, 92, 94 YES-179
MATERIAL ASPECT: SECURITY PRACTICES
G4-DMA Generic Disclosures on Management Approach PSR
ISR
42 - 44 YES-179
G4-HR7 Security personnel trained on human rights policies PSR
ISR
42 - 44 YES-179
MATERIAL ASPECT: INDIGENOUS RIGHTS
G4-DMA Generic Disclosures on Management Approach ISR   YES-179
G4-HR8 Violations of the rights of indigenous peoples PSR
ISR
103 - 104 YES-179
MATERIAL ASPECT: ASSESSMENT
G4-DMA Generic Disclosures on Management Approach PSR
ISR
44 - 46 YES-179
G4-HR9 Operations subject to human rights reviews or impact assessments PSR
ISR
44 - 46 YES-179
MATERIAL ASPECT: SUPPLIER HUMAN RIGHTS ASSESSMENT
G4-DMA Generic Disclosures on Management Approach PSR
ISR
92 - 94 YES-179
G4-HR10 Suppliers screened using human rights criteria PSR
ISR
92 - 93 YES-179
G4-HR11 Actual and potential negative human rights impacts in the supply chain and actions taken PSR
ISR
92, 94 YES-179
MATERIAL ASPECT: HUMAN RIGHTS GRIEVANCE MECHANISMS
G4-DMA Generic Disclosures on Management Approach PSR
ISR
42, 97 - 98 YES-179
G4-HR12 Grievances about human rights impacts filed, addressed, and resolved PSR
ISR
42, 97 - 98 YES-179
SOCIETY
MATERIAL ASPECT: LOCAL COMMUNITIES
G4-DMA Generic Disclosures on Management Approach PSR
ISR
102 - 104

YES-179
G4-SO1 Operations with implemented local community engagement, impact assessments, and development programs PSR

ISR
18 - 19, 42 - 44, 100, 103 - 104, 108 - 109 YES-179
G4-SO2 Operations with significant actual and potential negative impacts on local communities PSR
ISR
103 - 104 YES-179
MATERIAL ASPECT: ANTI-CORRUPTION
G4-DMA Generic Disclosures on Management Approach PSR
ISR
42 - 44 YES-179
G4-SO3 Operations assessed for risks related to corruption PSR
ISR
42 - 44 YES-179
G4-SO4 Communication and training on anti-corruption policies and procedures PSR
ISR
42 - 44 YES-179
G4-SO5 Confirmed incidents of corruption and actions taken PSR
ISR
44 - 46 YES-179
MATERIAL ASPECT: PUBLIC POLICY
G4-DMA Generic Disclosures on Management Approach ISR   YES-179
G4-SO6 Value of political contributions ISR   YES-179
MATERIAL ASPECT: ANTI-COMPETITIVE BEHAVIOR
G4-DMA Generic Disclosures on Management Approach ISR   YES-179
G4-SO7 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes ISR   YES-179
MATERIAL ASPECT: COMPLIANCE
G4-DMA Generic Disclosures on Management Approach ISR   YES-179
G4-SO8 Fines and sanctions for non-compliance with laws and regulations ISR   YES-179
MATERIAL ASPECT: SUPPLIER ASSESSMENT FOR IMPACTS ON SOCIETY
G4-DMA Generic Disclosures on Management Approach PSR
ISR
92 - 94 YES-179
G4-SO9 Suppliers screened using criteria for impacts on society PSR
ISR
92 - 93 YES-179
G4-SO10 Actual and potential negative impacts on society in the supply chain and actions taken PSR
ISR
92, 94 YES-179
MATERIAL ASPECT: GRIEVANCE MECHANISMS FOR IMPACTS ON SOCIETY
G4-DMA Generic Disclosures on Management Approach PSR
ISR
42, 97 - 98 YES-179
G4-SO11 Grievances about impacts on society filed, addressed, and resolved PSR
ISR
42, 97 - 98 YES-179
PRODUCT RESPONSIBILITY
MATERIAL ASPECT: CUSTOMER HEALTH AND SAFETY
G4-DMA Generic Disclosures on Management Approach PSR

ISR
46 - 47, 65, 70 - 77 YES
G4-PR1 Product and service categories for which health and safety impacts are assessed for improvement PSR

ISR

46 - 47, 60, 65, 71-75, 77
 
YES
G4-PR2 Incidents of non-compliance with regulations concerning the health and safety impacts of products and services during their life cycle PSR
ISR
72 YES
MATERIAL ASPECT: PRODUCT AND SERVICE LABELING
G4-DMA Generic Disclosures on Management Approach PSR

ISR
62 -63, 66, 78 - 87 YES
G4-PR3 Product and service information PSR

ISR
62 - 63, 66, 78-79, 86 - 87 YES
G4-PR4 Incidents of non-compliance with regulations concerning product and service information and labeling PSR
ISR
86 YES
G4-PR5 Results of surveys measuring customer satisfaction PSR
ISR
79 - 85, 87

YES
MATERIAL ASPECT: MARKETING COMMUNICATIONS
G4-DMA Generic Disclosures on Management Approach PSR
ISR
86 YES
G4-PR6 Sale of banned or disputed products PSR
ISR
86 YES
G4-PR7 Incidents of non-compliance with regulations concerning marketing communications ISR   YES
MATERIAL ASPECT: CUSTOMER PRIVACY
G4-DMA Generic Disclosures on Management Approach PSR
ISR
84 YES
G4-PR8 Substantiated complaints regarding breaches of customer privacy and losses of customer data PSR
ISR
84 YES
MATERIAL ASPECT: COMPLIANCE
G4-DMA Generic Disclosures on Management Approach ISR   YES
G4-PR9 Fines for non-compliance with laws and regulations concerning the provision and use of products and services ISR   YES