EXAMPLE PAGE - BLOG - REPORT/ENTERPRISE DOCUMENT - LIONTRUST - Flipbook - Page 60
GRI disclosures lists
Independent practitioner’s
assurance report
This report, the appendices and the KPIs reference the following Global Reporting Initiative disclosures.
GRI
ScopeDisclosure
GRI 102
General disclosures
102-1 Name of the organisation ........................................................................................................................... 62
102-2 Activities, brands, products, and services .......................................................................................... 21, 42
102-3 Location of headquarters ........................................................................................................................... 3
102-4 Location of operations ................................................................................................................................. 3
102-5 Ownership and legal form ......................................................................................................................... 55
102-6 Markets served ................................................................................................................................................ 3
102-7 Scale of the organisation ......................................................................................................................... 42, 54, 57, 59
102-8 Information on employees and other workers ................................................................................ 59
102-12 External initiatives ...................................................................................................................................... 46
102-14 Statement from senior decision-maker ............................................................................................ 5, 6
102-16 Values, principles, standards, and norms of behavior ................................................................ 10
102-17 Mechanisms for advice and concerns about ethics .................................................................... 35
102-20 Executive-level responsibility for economic, environmental, and social topics .......... 37
102-21 Consulting stakeholders on economic, environmental, and social topics ...................... 39
102-41 Collective bargaining agreements ....................................................................................................... 46
102-50 Reporting period ........................................................................................................................................... 1, 54-58
102-51 Date of most recent report ....................................................................................................................... 1, 54-58
102-52 Reporting cycle ............................................................................................................................................. 1, 54-58
102-53 Contact point for questions regarding the report ........................................................................ 62
102-56 External assurance ..................................................................................................................................... 61
GRI 201
Economic Performance
201-1 Direct economic value generated and distributed 1 ...................................................................... 14, 54-58
GRI 203
Indirect Economic Impacts
203-2 Significant indirect economic impacts 1 .........................................................................................
GRI 205
Anti-corruption
205-2 Communication and training about anti-corruption policies and procedures ............... 32
GRI 302
Energy
302-1 Energy consumption within the organisation 2 ............................................................................. 42
GRI 307
1
45
302-4 Reduction of energy consumption 2 .................................................................................................... 42, 59
Environmental
Compliance
307-1 Non-compliance with environmental laws and regulations .................................................. 49
GRI 401
Employment
401-1 New employee hires and employee turnover 1 ................................................................................ 34, 59
GRI 403
Occupational Health
and Safety
403-8 Workers covered by an occupational health and safety management system ............. 59
403-9 Work-related injuries (GRI 2018) 1 .......................................................................................................... 34, 59
GRI 404
404-3 Percentage of employees receiving regular performance
Training and Education
and career development reviews ...................................................................................................................... 32
GRI 405
Diversity and Equal
405-1 Diversity of governance bodies and employees 1 .........................................................................
GRI 418
Customer Privacy
32
418-1 Substantiated complaints concerning breaches of customer privacy
and losses of customer data ................................................................................................................................. 22
GRI 419
Socioeconomic Compliance
419-1 Non-compliance with laws and regulations in the social and economic area ................ 49
3stepIT
Internal Disclosures
Returned devices for reuse (%) 1 .......................................................................................................................... 7, 12, 15, 40, 53, 59
3stepIT
Internal Disclosures
Repair program 1 ........................................................................................................................................................ 43
3stepIT
Internal Disclosures
Energy used/device handled/year 1, 2 ................................................................................................................ 42, 59
3stepIT
Internal Disclosures
Green electricity for ISO 14001 certified sites 1, 3 .......................................................................................... 13, 42, 59
3stepIT
Internal Disclosures
Energy use in Klavrestöm 1, 2 .................................................................................................................................. 42
3stepIT
Internal Disclosures
Employee satisfaction score 1 .............................................................................................................................. 12, 59
3stepIT
Internal Disclosures
Completion rate of mandatory training (%) 1 ................................................................................................ 22, 32
1
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Externally verified
2
Scope: Klavreström
3
Scope: ISO 14001 certified sites
Independent Practitioner’s Assurance
Report
To the Management of 3 Step IT Group Oy
We have been engaged by the Management of 3 Step
IT Group Oy (hereinafter the Company) to perform a
limited assurance engagement on selected sustainability
disclosures for the reporting period 1 January to 31
December 2020, disclosed in the Company’s Annual and
Sustainability Report 2020. In terms of the Company’s GRI
Standards Content Index, the scope of the assurance has
covered selected economic, social and environmental
sustainability disclosures listed within the Topic-Specific
Disclosures and the Company’s own Disclosures and
General Disclosure 102-8.
Management’s responsibility
The Management of 3 Step IT Group Oy is responsible for
preparing the Sustainability Information in accordance
with the Reporting criteria as set out in the Company’s
reporting instructions and the GRI Sustainability
Reporting Standards of the Global Reporting Initiative
where applicable. The Management of 3 Step IT Group
Oy is also responsible for such internal control as the
management determines is necessary to enable the
preparation of the Sustainability Information that is free
from material misstatement, whether due to fraud or
error.
Practitioner’s responsibility
Our responsibility is to express a limited assurance
conclusion on the Sustainability Information based on
the procedures we have performed and the evidence
we have obtained. We conducted our limited assurance
engagement in accordance with the International
Standard on Assurance Engagements (ISAE) 3000
(Revised) “Assurance Engagements Other than Audits
or Reviews of Historical Financial Information”. That
Standard requires that we plan and perform the
engagement to obtain limited assurance about whether
the Sustainability Information is free from material
misstatement.
In a limited assurance engagement, the evidencegathering procedures are more limited than for a
reasonable assurance engagement, and therefore less
assurance is obtained than in a reasonable assurance
engagement. An assurance engagement involves
performing procedures to obtain evidence about the
amounts and other disclosures in the Sustainability
Information. The procedures selected depend on the
practitioner’s judgement, including an assessment of
the risks of material misstatement of the Sustainability
Information.
• Assessing how Group employees apply the reporting
instructions and procedures of the Company.
• Testing the accuracy and completeness of the
information from original documents and systems on a
sample basis.
• Testing the consolidation of information and
performing recalculations on a sample basis.
Limited assurance conclusion
Based on the procedures we have performed and the
evidence we have obtained, nothing has come to our
attention that causes us to believe that 3 Step IT Group
Oy’s Sustainability Information for the reporting period
ended 31 December 2020 is not properly prepared, in
all material respects, in accordance with the Reporting
criteria.
When reading our assurance report, the inherent
limitations of accuracy and completeness of sustainability
information should be taken into consideration.
Practitioner’s independence,
qualifications and quality control
We have complied with the independence and other
ethical requirements of the Code of Ethics for Professional
Accountants issued by the International Ethics Standards
Board for Accountants, which is founded on fundamental
principles of integrity, objectivity, professional
competence and due care, confidentiality and professional
behaviour.
Our multi-disciplinary team of corporate responsibility
and assurance specialists possesses the requisite skills
and experience within financial and non-financial
assurance, corporate responsibility strategy and
management, social and environmental issues, as well
as the relevant industry knowledge, to undertake this
assurance engagement.
PricewaterhouseCoopers Oy applies international
standard on quality control ISQC1 and accordingly
maintains a comprehensive system of quality control
including documented policies and procedures regarding
compliance with ethical requirements, professional
standards and applicable legal and regulatory
requirements.
Helsinki, 23 June 2020
PricewaterhouseCoopers Oy
Tiina Puukkoniemi
Partner (Authorised public accountant)
Our work consisted of, amongst others, the following
procedures:
• Interviewing senior management of the Company.
• Visiting one site in Sweden virtually.
• Interviewing employees responsible for collecting
and reporting the information presented in the
Sustainability Information at the Group level and at the
site.
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