GRI Guidelines

About this report

This document describes the economic, social and environmental performance of all gA operations during 2017. This online platform is aligned with our essence as a leading-edge company in the digital era and allows for a dynamic and ease-to-browse reading, in order to enhance readers’ experience. Even though this Report has not been externally audited, many of the processes herein included have been certified by independent third parties pursuant to recognized international standards. 

Global guidelines

Global Reporting Initiative
We have migrated to the latest guide presented by the Global Reporting Initiative (GRI). This report has therefore been prepared pursuant to GRI standards: Core option.
United Nations Global Compact
Adhering to the United Nations Global Compact. In this way, we formalized our commitment to the Principles of this initiative related to respect for human rights, implementation of better labor standards, environmental impact and the fight against corruption. Through this document, we present our Communication on Progress (COP), demonstrating compliance through the actions reported and putting a spotlight on the material standards in our company.
Sustainable Development Goals (SDG)
We aligned our Strategic Sustainability Plan to the new 2030 Agenda and the UN Sustainable Development Goals. Based on an internal analysis, we concluded that we contributed to SDG 4, 8, 12, 13, and 17.

Materiality Analysis

Within the guidelines for producing this Report and defining the Strategic Sustainability Plan, we deepened our Materiality Analysis to define areas of sustainability with the greatest relevance for our business and stakeholders. The entire process, explained below, was carried out using the GRI Context of Sustainability, Materiality, Completeness and Stakeholder Inclusiveness as its foundation.

Identification

We have selected gA’s material aspects on sustainability, based on internal input (Strategic Sustainability Plan, gA’s 2020 Agenda, gA’s Vision and Values, the new Code of Ethics, among others) and external input (analysis of key sustainability aspects for the industry).

Prioritization

During this stage we have conducted an internal analysis of the main aspects for sustainable management with the company’s key stakeholders. Furthermore, we have used surveys and studies to learn about the external view of our stakeholders on the material aspects for the company. In 2017, based on Sustainability Strategy reviews, gA’s economic, social and environmental priorities, the objectives for the future, and the migration to the new GRI guide, we conducted an analysis of the material aspects prioritization. The material GRI standards reported should therefore show the impact made by our company on the economy, the environment and society in a more accurate and representative way.

Validation and Review

The Management Team validated the 2017 Sustainability Report and gA’s material aspects. Following the work conducted to prepare this Report, an improvement process started, reviewing and providing feedback to gA’s sustainability approach.

GRI Material Aspects

General contents
GRI standardContentPageOmissionUnited Nations Global CompactSDG
GRI 102: 2016 General Content 102-1 Name of the organizationAbout gA
102-2 Activities, brands, products, and servicesAbout gA

Business
102-3 Location of organization’s headquartersBuenos Aires, Argentina.
102-4 Location of operationsAbout gA
102-5 Nature of ownership and legal formGrupo ASSA S.A.
102-6 Markets servedAbout gA

Business
102-7 Scale of the organizationAbout gA, Business
Total capitalization cannot be reported due to matters of confidentiality.
Net revenues by country (in USD)20162017
By region
Argentina7.416.4957.279.052
Brazil11.165.51912.430.547
Chile2.211.2662.043.116
Mexico17.056.05418.874.605
Colombia977.518871.915
Spain-264.066
USA32.523.62139.519.406
Total71.350.47581.282.707
102-8 Information about employees and other workersAbout gAPrinciple 68.5
Human resources indicators201520162017
Full timeWomen492474450
Men867854840
Total135913281290
Part timeWomen91221
Men5913
Total142135
Employees by type of contract
Indicators201520162017
Indefinite or permanentWomen494474450
Men849824836
Total134312891300
Fixed-term contract or temporaryWomen6164
Men233817
Total295421
InternsWomen113
Men051
Total164
Employees by region
Indicators 201520162017
ArgentinaWomen269282259
Men369413405
Total665695664
BrazilWomen1178692
Men181137153
Total298223245
ChileWomen877
Men322926
Total403633
MexicoWomen9597102
Men322926
Total403633
ColombiaWomen10115
Men23144
Total33259
USAWomen234
Men153
Total387
SpainWomen012
Men012
Total024
Employees by type of contract and by region 2017
IndicatorsIndefinite or permanentFixed-term contract or temporary
Argentina6604
Brazil2369
Chile337
Mexico3510
Colombia912
USA70
Spain40
102-9 Supply chainEnvironment
102-10 Significant changes regarding the organization’s and its supply chainDuring this period there were no significant changes in the size, structure, ownership and supply chain of our company. As to changes to the size of the company, gA closed down this year the Barrafunda office in Brazil.
102-11 Precautionary approach or principleSustainability Strategy, Environment
102-12 External initiativesThe main external initiatives we support on sustainability matters are the following: United Nations Global Compact, Sustainable Development Goals (SDG), Global Reporting Initiative (GRI), and initiatives from the following organizations: Argencon, IDEA, CESSI, AIMITI, Council of the Americas and CEPIT.
102-13 Associations membershipWe belong to chambers and organizations through which we participate in exchanges between public and private stakeholders, working in a coordinated effort toward the development of our society. These organizations are: Argencon, CESSI (Chamber of Software and Information Services Companies), AmCham (American Chamber of Commerce in Argentina), Council of the Americas, and ASUG BR-Franco-Mexican Chamber of Commerce, Agregar, AMITI in Mexico and CEPIT in Tandil.
Standard GRIContentPageOmissionUnited Nations Global CompactSDG
GRI 102: 2016 General Content102-14 Statement by decision-making senior executivesCEO and VP message
102-15 Description of key impacts, risks, and opportunitiesSustainability Strategy, About gA, Environment, Community, Business.
Standard GRIContentPageOmissionUnited Nations Global CompactSDG
GRI 102: 2016 Content general 102-16 Values, principles, standards and code of conductAbout gAPrinciple 10
102-17 Advice mechanisms and ethical concernsAbout gAPrinciple 10
Standard GRIContentPageOmissionUnited Nations Global CompactSDG
GRI 102: 2016 General Contents 102-18 Governance structureAbout gA

The Board periodically meets to analyze the company’s financial performance and growth. Likewise, it meets on a quarterly basis with a more exhaustive agenda, where management topics are discussed more in-depth and decisions are made regarding the future of the business. All Board meetings are documented with a formal record. Minutes are written that must be reviewed and approved by all participants, and are later added to this record. Board decisions are disseminated to the rest of the company through various channels of internal communications and in special corporate events.

COMMITTEES
Compensation Committee: composed of the CEO, a representative of the financial investors and one of the independent professionals. They set the annual guidelines and policies for the Management Team’s compensation, including salaries, bonuses and stock options.

Audit Committee: composed of the Vice President, a representative of the financial investors and one of the independent professionals. They set the financial proposals and accounting standards, assuring that they are aligned with global directives stipulated by International Financial Reporting Standards (IFRS). They review the annual consolidated financial statements, along with the CFO and gA’s external auditor, and make recommendations to the Board for formal approval. The committee is responsible for additional matters such as issuing bonuses, capitalization, and others.

ADVISORY COUNCIL FOR MEXICO
Composed of five members from Mexico, this committee meets four times per year to advise the Management Board on the country’s situation and matters of audit and control. The committee represents a means of protection and dialogue, and incorporates different viewpoints into the business planning and governing mechanisms of the company.
102-19 Delegation of authoritySustainability Strategy
102-20 Executive level responsibility on economic, environmental and social mattersSustainability Strategy
102-22 Composition of the highest governance body and its committeesAll counselors were elected on 12/30/2009 for a term of 6 years and then re-elected on 06/26/2015 for another 6 years.

Roberto Wagmaister
CEO & Founder
Founded gA 1992 along with 16 other business consultants, leaving his position as regional partner of information technology services at Ernst & Young. He is a founding member and executive vice president of Argencon, a business association in Argentina of knowledge export services and is a recognized member of the information technology community and a frequent speaker at the most important business schools in Latin America. Roberto was recognized as “Business Executive of the Year” by the publication “América Economía” in 2000, and received the ACDE 2014 “Enrique Shaw” Award for corporate citizenship for gA’s Fostering the Future program in Latin America.

Paul A. Dougall
Vicepresident and Chief Corporate Development Officer
He joined gA en 1999 as Director of Corporate Finance following several years as Director of Equity Capital Markets at Deutsche Bank Argentina, and previously worked at ING Barings and the M&A boutique Infupa in Buenos Aires. He is a member of the Board of Directors of the British Hospital and the Hurlingham Club in Buenos Aires, Argentina.

Jaime Kleidermacher
Member of the Board of Directors
Attorney (UBA 1987). Postgraduate degree (UBA 1997). Books published “Franchising” (Ed. Abeledo Perrot); “Lessons in Bankruptcy Law” (Ed. Ad-Hoc). Numerous publications in La Ley, El Derecho, Revista Derecho Económico. Founding Partner of the law firm A. Kleidermacher y Asociados. Member of various boards of Argentinian and international companies. Founding member, director and/or advisor to various NGOs, foundations and non-profit associations.

Cristiano Boccia
Member of the Board of Directors
Managing Director of GraycliffPartners since 2011. She studied at the University of Sao Paulo and the University of Chicago.

Alejandro Preusche
Member of the Board of Directors
Industrial Engineering degree from the Catholic University of Argentina and MBA from Stanford University. His prior work experience includes Grupo Techint and McKinsey & Co., and he is currently a private institutional investor. He is a member of various Boards, including CICSA, CGSA, CIAPEXSA Argentinian Investment Fund and on the Advisory Boards of a number of companies such as Grupo Newsan, AGD, INESA, and Grupo Roman. He was president of the Association of Christian Business Executives (ACDE, acronym in Spanish) from 2003 to 2006, and belongs to Loma Negra Foundation, Fundaleu and the Commission for Justice and Peace (Catholic church) and received the Konex Diploma of Merit for his business leadership.

Miguel Gutierrez
Member of the Board of Directors
He has 21 years of experience at J.P. Morgan, including positions in Buenos Aires, Nueva York, Madrid and London. He is a founding member of the ROHATYN GROUP, based in New York, and a member of the Advisory Council of Telefónica Latin America. He is a member of the Boards of several companies, including Abertis (Barcelona, Spain), ARCH Capital Group (Hong Kong), Capital Advisors Partners Asia (Singapore), YPF (Argentina), Moller & Perez-Cotapos (Chile), Suri (Argentina), Gestam (Argentina), and others. In addition, he is Chairman of Mercados Activos and Gestion S.A, Mariano Emilio Furt S.A. (Argentina) and Vocación Empresaria S.A. (Argentina). He is a member of the Board of Di Tella University, member of the International Advisory Board of the IAE Business School and member of the Advisory Board of CIPPEC. Recently appointed Director for class D shares in YPF.
102-23 President of the highest governance bodyThe President of the company fulfills the same function as CEO.
102-24 Appointment and selection of highest governance bodyA shareholders’ agreement defines the number of members and the duration of their term. The selection is based on their suitability and independence, a value for gA. All the aforementioned criteria are considered. All shareholders are world class executives with strong social commitment shown by their engagement in civil society organizations.
102-25 Conflict of interestsAbout gA

There were no conflicts of interests at gA in 2017.
102-26 Role of the highest governance body in selecting proposal, values, and strategiesThe Sustainability Committee is the highest authority for approval of the sustainability strategy, its principal goals and policies for making gA a sustainable company.
102-27 Collective knowledge of the highest governance bodyThe trajectory and experience of each of the members of the Board of Directors contributes to the diversity in the team’s perspective and enriches the decision-making and analysis of the company’s management. In 2017 social and environmental investment was consolidated and work was conducted with the sustainability committee on the possibility of starting to explore with Sistema B the path towards a B Corporation.
102-28 Performance assessment of the highest governance bodyThe highest governance body committee decided to start the +B Path through the B Expedition project. This aspect will be addressed and redefined to meet the goals of this new corporate form and for Management Team members to have clear sustainability performance objectives.
102-29 Identification and management of economic, environmental and social impactSustainability Strategy
102-30 Efficacy of risk management processesIn each meeting, the Committee analyzes and manages the risks as all the matters are therein discussed with full transparency. The highest risk always addressed is an economic-financial one given the nature of the business, especially due to the ongoing technological changes around the world and the modifications of public policies in the different territories.
102-31 Assessment of economic, environmental and social mattersÍdem 102-30
102-32 Role of the highest governance body in preparing sustainability reportsThe Management Team is responsible for approving gA’s Sustainability Report.
102-33 Communication of critical concernsThere is a permanent communication with the Board through the CEO and/or the Management Team members in specific cases. This is not a formal mechanism, which is considered positive by the organization given the speed and resolution capacity it provides almost immediately mitigating potential risks. Formal communication is conducted during quarterly meetings.
102-34 Nature and total number of critical concernsCritical concerns are detected in the formal quarterly Board meetings and the daily interaction between the CEO and the Board. This is a direct and fluid contact. The number of critical concerns reported has not yet been registered, but all the matters are addressed in a transparent manner.
102-35 Remuneration policiesRemuneration of the highest governance body members and senior executives include a variable and a fixed component. Some executives receive a variable compensation according to sales and margin objectives. The compensation committee defines the amount and distribution according to the company’s revenues. The highest governance body committee decided to start the B+ Path through the B Expedition project. This aspect will be addressed and redefined to meet the goals of this new corporate form and for Management Team members to have clear sustainability performance objectives.
102-36 Remuneration determining processThe compensation committee is in charge of defining the remuneration. It is made up of the CEO, a shareholder and an independent member: Alejandro Preusche - Independent director,
Cristiano Boccia - Investment director and Graycliff Partners.
102-37 Stakeholders’ engagement in remunerationIn 2017, social and environmental investment was consolidated and work was conducted with the sustainability committee on the possibility of starting the +B Path towards a B Corporation. A decision was made in 2018 to explore with Sistema B said possibility, which would involve a significant and beneficial cultural change for gA and its environment. This decision is a clear example of the organization governance commitment with its community and the environment.This information is not currently available. These aspects will be addressed in the 2018 analysis.
102-38 Total annual compensation ratioThis content is not reported due to confidentiality issues.
102-39 Ratio of total annual compensation percentage increaseThis content is not reported due to confidentiality issues.
GRI StandardContentPageOmissionUnited Nations Global CompactSDG
GRI 102: 2016 General Content 102-40 List of stakeholdersThe main gA stakeholders are: shareholders and investors, employees, clients, vendors, business partners, civil society organizations, industry chambers and organizations, local communities where we operate and environmental organizations.
102-41 Collective bargaining agreements18.80% of our staff are included in collective bargaining agreements around the world.Principle 3
102-42 Identification and selection of stakeholdersThis information is not available.

Sustainability Strategy
102-43 Stakeholders’ engagement approachSustainability Strategy, Community, Business, About gA.
102-44 Key issues and concerns mentionedCommunity
Stakeholders consider employability problems in Latin America are material and thus our biggest efforts in social investment involve contributing to educational and labor inclusion, development of talents for the IT industry and promoting IT based job creation models.
GRI StandardContentPageOmissionUnited Nations Global CompactSGD
GRI 102: 2016 General Content 102-45 Entities included in the organization’s consolidated financial statementsCompanies included in the report and financial statements are those included in the sustainability report: Decision Support S.A., Brazilian Technology Partners S.A., Banking Solutions S.A., Grupo ASSA Chile S.A., Grupo ASSA Corporation, CTN Consultoria, Tecnologia e Negocios Ltda, IBS Integrated Business Solutions Ltda., Grupo ASSA México Soluciones Informáticas, SA de CV, Grupo ASSA Luxembourg S.A., Grupo ASSA Colombia S.A.S., Serv. Digitais do Inform., Global Digital Business Solutions, gA Ventures Accelerator, OCP, gA Ventures an0064 Grupo ASSA Worldwide SA
102-46 Definition of reports’ content and scope of subject matterGRI Guidelines
102-47 List of all material aspectsGRI Guidelines
102-48 Restatements of informationNo information from previous reports was re-stated.
102-49 Changes in reportingThere were no significant changes as compared to previous periods as regards the Report scope and coverage.
102-50 Period of reportJanuary to December 2017.
102-51 Date of last report2016 Sustainability Report
102-52 Company report presentation frequencyAnnual.
102-53 Point of contact for report queriesContact
102-54 Reporting statement pursuant to GRI standardsGRI Guidelines
102-55 GRI Table of contentsGRI Guidelines
102-56 External auditGRI Guidelines
Material Aspects
GRI StandardContentPageOmissionUnited Nations Global CompactSDG
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverageGRI Guidelines
103-2 Management approach and componentsCEO and VP message, Business
103-3 Assessment of management approachBusiness
GRI 201: Economic Performance 2016201-1 Direct economic value generated and distributedBusiness, Community
201-2 Financial implications and other risks and opportunities for the organization’s activities due to climate changeEnergy is the main source on which our activities are sustained and its efficient use is central to our operations. For this reason, we are working to focus our employees’ attention on this. A change to regulations or the flow of energy to our different locations could affect our operations. Current public policies on energy can contribute to mitigating the risk as well as working with our employees and our value chain to efficiently use energy.Principle 7
201-3 Obligations of the defined benefit plan and other pension plansEnergy is the main source on which our activities are sustained and its efficient use is central to our operations. For this reason, we are working to focus our employees’ attention on this. A change to regulations or the flow of energy to our different locations could affect our operations. Current public policies on energy can contribute to mitigating the risk as well as working with our employees and our value chain to efficiently use energy.
201-4 Government’s financial aidIn Argentina, gA is registered under the Software Products and IT Services Register of the Software Industry Promotion Scheme, regulated by Law 25,922 and extended by Law 26,692, enjoying thus fiscal benefits aimed at strengthening this sector of the economy considered strategic for national development. The total economic aid received by our company from this administration during this period amounted to approximately ARS 12,547,285.
GRI StandardContentPageOmissionUnited Nations Global CompactSDG
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverageGRI Guidelines
103-2 Management approach and componentsCEO and VP message, Business
103-3 Assessment of management approach
Business
GRI 202: Market presence 2016202-1 Ratio of standard initial category salary by gender vs. local minimum wageAt gA we offer a number of benefits in addition to salary, making the job proposal more attractive and attaining starting salaries that are higher than those established locally.
Minimum wage in Brazil is 86% of the basic salary we pay to assistants (base of the pyramid). We pay assistants around 16.4% more than the minimum wage in Brazil.
Minimum wage in Argentina is 49.32% of the basic salary we pay to assistants (base of the pyramid). We pay assistants around 103% more than the minimum wage in Argentina.
Minimum wage in Mexico is 21.72% of the basic salary we pay to assistants (base of the pyramid). We pay assistants around 126% more than the minimum wage in Mexico.
Principle 68.5
202-2 Proportion of senior management hired from the local communityAt Grupo ASSA we give priority to hiring senior management from the local community in the locations were we have significant operations. In the South and Andean Region all our executives are originally from the local communities. In Brazil and Mexico, the percentage is 85%. In the newly opened US office, our executives belong to the Headquarters.Principle 68.5
Estándar GRIContenidoPáginaOmisiónPacto Global de
Naciones Unidas
ODS
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverageGRI Guidelines
103-2 Management approach and componentsCommunity
103-3 Assessment of management approachCommunity
GRI 203: Indirect economic impacts 2016203-1 Inversiones en infraestructuras y servicios apoyadosCommunity
203-2 Significant indirect economic impactsCommunity8.2, 8.5
GRI StandardContentPageOmissionUnited Nations Global CompactSGD
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverageGRI Guidelines
103-2 Management approach and componentsAbout gA

gA complies with current anti-corruption regulations in each country.
103-3 Assessment of management approachAbout gA

gA complies with current anti-corruption regulations in each country.
GRI 205: 2016 Anti-corruption205-1 Operations assessed for corruption-related risksAll of gA operations are assessed for corruption-related risks through the implementation of the Code of Ethics and the anonymous report line.Principle 10
205-2 Anti-corruption communication and training policies and proceduresgA complies with current anti-corruption regulations in each country. In Argentina, the company is aligned with the provisions of Law 27,401 on criminal responsibility of legal entities for acts of corruption. All the executives were notified about the implications of this law through a report prepared by the Legal Department. Likewise, in late 2016, the Board of Grupo ASSA Worldwide S.A. approved by minutes documentation related to the implementation of criminal offenses preventive measures (Corporate Defense) as well as the creation of a committee to follow up company criminal offenses prevention policies. All the employees were trained on and notified about anti-corruption issues following the launching of the Code of Ethics. This training will be extended to our business partners during 2019.Principle 10
205-3 Confirmed incidents of corruption and actions taken.No cases of corruption have been reported.Principle 10
GRI StandardContentPageOmissionUnited Nations Global CompactSDG
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverageGRI Guidelines
103-2 Management approach and componentsEnvironment
103-3 Assessment of management approach103-3 Assessment of management approachEnvironment
GRI 301: Materials 2016301-1 Materials used by weight or volume.Environment

301-2 Recycled input usedFor the purchase of reams of paper for gA offices in Mexico, Argentina and Brazil, and Mexico we require the product to have FSC certification, which verifies a process of responsible management of forestry resources. We also require this certification for printer materials for external use, such as our Sustainability Report and the study by the Center for Digital Transformation. “Digital ecosystems.”
Principle 7 y 8
301-3 Reused products and packaging materialDue to gA’s business nature, this indicator does not apply to our operations.Principle 8 12,5
GRI StandardContentPageOmissionUnited Nations Global CompactSDG
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverage
GRI Guidelines
103-2 Management approach and componentsEnvironment
103-3 Assessment of management approachEnvironment
GRI 302: 2016 Energy302-1 Energy consumption within the organization

We use utility bills from each site and/or what the building’s administration where we are located reports to measure consumption.
Principle 7 and 8
302-3 Energy intensityEnergy intensity resulting from electricity consumption and taking average number of employees at 805.82.Principle 8
302-4 Reduction of energy consumptionEnvironmentPrinciple 8 and 9
302-5 Reductions in energy requirements of products and servicesEnvironmentPrinciple 8 and 9
GRI StandardContentPageOmissionUnited Nations Global CompactSDG
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverageGRI Guidelines
103-2 Management approach and componentsEnvironment
103-3 Assessment of management approachEnvironment
GRI 305: 2016 Emissions305-1 Direct greenhouse gas emissions (Scope 1)None of gA’s offices uses natural gasPrinciple 7 and 8
305-2 Indirect greenhouse gas (GHG) emissions (Scope 2).Principle 7 and 8
305-3 Other indirect greenhouse gas (GGG) emissions (Scope 3).Colombian and Chilean employees’ air tickets are issued from Argentina. They are thus included in the Argentina report.

Principle 7 and 8
305-4 Intensity of greenhouse gas emissionsThe intensity of greenhouse gas emissions, considering the amount of employees as a denominator, is 387.87. GHG indirect emissions and other GHG emissions from employees’ air travel were considered.Principle 8
305-5 Reduction of GHG emissionsEnvironmentPrinciple 8 and 9
305-6 Ozone depleting substances (ODS) emissionsAll our VRV equipment use freon R-410A refrigerant, with no ozone depletion potential. However, individual units, such as those found at reception or in the racks, used 60 kg of freon R22 in 2017.Principle 7 and 8
305-7 NOX, SOX and other significant atmospheric emissions.Due to gA’s business nature, this indicator does not apply to our operations.Principle 7 and 8
GRI StandardContentPageOmissionUnited Nations Global CompactSDG
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverageGRI Guidelines
103-2 Management approach and componentsEnvironment
103-3 Assessment of management approachEnvironment
GRI 306: 2016 Effluents and waste306-1 Water discharge by quality and destination.Due to the nature of gA’s business, this indicator is not considered material.Principle 8
306-2 Waste by type and disposal method.EnvironmentPrinciple 812.5
306-3 Significant spills.Due to the nature of gA’s business, this indicator is not considered material.Principle 8
306-4 Transport of hazardous wasteEnvironmentPrinciple 8
306-5 Water bodies affected by water discharge and/or runoffDue to the nature of gA’s business, this indicator is not considered material.Principle 8
GRI StandardContentPageOmissionUnited Nations Global CompactSDG
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverageGRI Guidelines
103-2 Management approach and componentsEnvironment
103-3 Assessment of management approachEnvironment
GRI 308: Environmental assessment of vendors
2016
308-1 New vendors who passed environmental screening and selectionThis information is not available. We are planning to start the +B Path with Sistema B, which will include analysis and management of our value chain to promote responsible practices. We have scheduled it before 2020, when the strategy initial projection should be met.Principle 8
308-2 Negative environmental impact on the supply chain and measures implementedÍdem 308-1Principle 8
GRI EstandardContentPageOmissionUnited Nations Global CompactSDG
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverageGRI Guidelines
103-2 Management approach and componentsAbout gA
103-3 Assessment of management approachAbout gA
GRI 405: 2016 Diversity and Equal Opportunities405-1 Diversity among governance bodies and employeesAbout gA


GRI 405: 2016 Diversity and Equal Opportunities 405-1 Diversity among governance bodies and employees
405-2 Women vs. men basic salary and remuneration ratio
About gA
GRI EstandardContentPageOmissionUnited Nations Global CompactSDG
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverageGRI Guidelines
103-2 Management approach and componentsCommunity
103-3 Assessment of management approachCommunity
GRI 413: 2016 Local Communities413-1 Operations involving the local community, impact assessment and development programsCommunityPrinciple 1
413-2 Operations with significant actual and potential negative impacts on local communities.Our greatest impact on local communities is through generation of employment. We are a knowledge company whose differentiator is our people, and we generate employment in the countries where we operate. For this reason, the only potential negative impact that we can identify would be a possible closing or reduction in operations in any of the offices, which happened in 2017 when the Barrafunda office in São Paulo was closed down. Employees were transferred to the Dumas building with the commitment of keeping their jobs.Principle 1
GRI StandardContentPageOmissionUnited Nations Global CompactSDG
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverageGRI Guidelines
103-2 Management approach and componentsEnvironment
103-3 Assessment of management approachEnvironment
GRI 414: 2016 Social Assessment of Vendors414-1 New vendors who passed social selection filtersThis information is not available. We are planning to start the +B Path with Sistema B, which will include analysis and management of our value chain to promote responsible practices. We have scheduled it before 2020, when the strategy initial projection should be met.Principle 2
414-2 Negative social impact on the supply chain and measures implementedIdem 308-1
Principle 2
GRI StandardContentPageOmissionPacto Global de
Naciones Unidas
SDG
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverageGRI Guidelines
103-2 Management approach and componentsAbout gA
103-3 Assessment of management approachAbout gA
GRI 401: 2016 Employment401-1 New employee hires and turnover

Principle 68.5, 8.6
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employeesAbout gA8.5
401-3 Parental leavePrinciple 68.5
GRI StandardContentPageOmissionUnited Nations Global CompactSDG
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverageGRI Guidelines
103-2 Management approach and components
About gA
103-3 Assessment of management approach
About gA
GRI 404: Training and education
2016
404-1 Average hours of training per year per employeePrinciple 64.3, 4.4, 8.5
404-2 Programs to improve employees’ attitudes and transition assistance programsAbout gA

8.5
404-3 Percentage of employees receiving regular performance and career development reviewsAbout gAPrinciple 68.5
GRI StandardContentPageOmissionUnited Nations Global CompactSDG
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverageGRI Guidelines
103-2 Management approach and componentsBusiness
103-3 Assessment of management approachBusiness
GRI 416: Customer Health and Safety
2016
416-1 Assessment of products or services category impact on health and safetyBusiness

Grupo ASSA’s Quality Policy and Commitment to Confidentiality and Intellectual Property Protection covers 100% of the services provided by the company.
416-2 Noncompliance related to products or services category impact on health and safetyNo failure of compliance of products and services health and safety regulations or voluntary codes was identified.
GRI StandardContentPageOmissionUnited Nations Global CompactSDG
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverageGRI Guidelines
103-2 Management approach and componentsBusiness
103-3 Assessment of management approachBusiness
GRI 419: 2016 Socio-economic compliance419-1 Breach of social and economic laws and regulationsNo breach of law or regulations was identified.
GRI StandardContentPageOmissionUnited Nations Global CompactSDG
GRI 103: 2016 Management Approach103-1 Explanation of material aspects and coverageGRI Guidelines
103-2 Management approach and componentsBusiness
103-3 Assessment of management approachBusiness
GRI 419: 2016 Socio-economic compliance419-1 Breach of social and economic laws and regulationsNo breach of law or regulations was identified.