About this Report

We submitted the fifth Sustainability Report prepared at gA to provide information regarding progress in our economic, social and environmental performance during 2015.
The platform used to submit this report is aligned with our essence as a leading-edge company in the digital era and allows for an agile and ease-to-browse reading, in order to enhance the experience of our stakeholders. Although this Report has not been verified by an external source, many of the processes presented here were certified by independent third parties in accordance with internationally recognized standards.

Global guidelines

Global Reporting Initiative

Using the guidelines proposed by the Global Reporting Initiative’s (GRI) G4 Guide, we have achieved the status of “in compliance”.

COMMITMENT TO THE UN 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. Based on the document “Making the Connection”, from the United Nations and the Global Reporting Initiative (GRI), 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. Ver de poner logos de los ODS.

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.

PROCESS DEVELOPED TO DEFINE CONTENTS OF THE REPORT

GRI G4 Material Aspects

Coverage

Material aspects within the organization Material aspects within the organization Stakeholders impacted*
EC: Economic performance, market presence, indirect economic impacts
I, E, AE, C
EN: Materials, Energy Water, Emissions, Effluents and Waste
E, C
EN: Environmental assessment on suppliers
AE
LA: Employment, Occupational health and safety, training and education, Diversity and equal opportunities
E
LA: Evaluation of supplier labor practices
AE
HR: Evaluation
E, C
SO: Local communities
C
SO: Anticorruption
I, E
PR: Health and safety of clients, Labeling of products and services, Client privacy, Regulatory compliance
E, AE
* I: Investors, E: Employees, AE: Strategic Partners, C: Community

General basic contents

General Basic Contents Response Pacto Global de Naciones Unidas Objetivos de Desarrollo Sostenible
Strategy and analysis
G4-1: Statement by the CEO on the relevance of sustainability for the organization and its strategy Message from the CEO
G4-2: Description of key impacts, risks, and opportunities Message from the CEO | Sustainability Strategy: Roadmap, Sustainability Governanced | About gA: Our Foundations: Ethics and Transparency
Organizational Profile
G4-3: Name of the organization About gA
G4-4: Primary brands, products, and services About gA: About gA, Our Foundations: Developments in 2015 | Business: Our value proposition
G4-5: Location of organization’s headquarters Buenos Aires, Argentina.
G4-6: Number of countries where the organization operates About gA: About gA
G4-7: Nature of ownership and legal form Grupo ASSA S.A.
G4-8: Markets served Business: Our value proposition, Our clients
G4-9: Scale of the organization About gA | Business: Commitment
Total capitalization cannot be reported due to matters of confidentiality.
G4-10: Breakdown on employees in the organization About gA: Commitment to Our People: Nuestros talentos

2014 2015 2016
Women Men Total Women Men Total Women Men Total
Employees by type of employment
Full time 489 900 1389 492 867 1359 474 854 1328
Part time 6 5 11 9 5 14 12 9 21
Employees by type of contract
Indefinite or permanent 493 904 1397 494 849 1343 465 824 1289
Fixed-term contract or temporary 0 0 0 6 23 29 16 38 54
Interns 1 2 3 1 0 1 5 1 6
Employees by region
Argentina 251 368 619 269 396 665 282 413 695
Brazil 123 231 354 117 181 298 86 137 223
Chile 8 26 34 8 32 40 7 29 36
México 104 269 373 95 239 334 97 264 361
Colombia 8 10 18 10 23 33 11 14 25
USA 1 1 2 2 1 3 3 5 8
España 0 0 0 0 0 0 0 1 1
Principle 6 8.5
G4-11: Percentage of total employees covered by collective bargaining agreements On a global scale, 15,94% of our personnel are covered by collective bargaining agreements. Principle 3
G4-12: Description of the organization’s supply chain Business: Responsible management of suppliers
G4-13: Significant changes during the reporting period regarding the organization’s size, structure, ownership, or its supply chain During this period there were no significant changes in the size, structure, ownership and supply chain of our company.
G4-14: Description of how the organization has adopted the precautionary approach or principle Sustainability Strategy: Roadmap, gA Commitments, Environment: Commitment to our environment
G4-15: Externally developed economic, social or environmental principles or programs Environment: Our engagement: Awareness Campaigns | Community: Social Incubator, Participation in International Conferences, About this Report
G4-16: Principal association memberships and/or national and international advocacy organizations We 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.
Material Aspects and Coverage
G4-17: List of all entities included in the organization’s consolidated financial statements Companies 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, GASA México Consultoría y Servicios SA de CV, Grupo ASSA Luxembourg S.A., Grupo ASSA Colombia S.A.S. y Grupo ASSA Worldwide SA.
G4-18: Process for defining report content and coverage About this Report
G4-19: List of all material aspects About this Report
G4-20: Coverage of all material aspects within the organization About this Report
G4-21: Coverage of all material aspects outside the organization About this Report
G4-22: Effect of any restatements of information provided in previous reports No information from previous reports was re-stated..
G4-23: Significant changes from previous reporting periods to the scope and coverage of the Report There were no significant changes as compared to previous periods as regards the Report scope and coverage.
Stakeholder engagement
G4-24: List of stakeholder groups engaged by the organization Sustainability Strategy: Strategic Sustainability Plan
G4-25: Basis for identification and selection of stakeholders with whom to engage Sustainability Strategy: Strategic Sustainability Plan
G4-26: Organization’s approach to stakeholder engagement Community: Fostering a Future: Argentina, Brazil, Mexico, Education 3.0, Corporate Volunteering: Opening Windows Program, Environmental: Awareness Campaigns: Mobility Survey, About gA: Commitment to our People: Culture and Weather, Business: Our Clients: Channels for Creating Relationship and Dialog with Clients, Relationship with Suppliers
G4-27: Key topics and concerns raised through stakeholder engagement and organization’s response Community: Fostering a Future: Argentina, Brazil, Mexico, Education 3.0, Corporate Volunteering: Opening Windows Program, Environmental: Awareness Campaigns: Mobility Survey, Business: Our Clients: Channels for Creating Relationship and Dialog with Clients
Report profile
G4-28: Reporting period for the information provided in the Report January to December 2016.
G4-29: Date of most recent previous report Sustainability Report 2015.
G4-30: Ciclo de presentación de reportes Annual
G4-31: Contact point for questions regarding the Report or its content Contact us section
G4-32: Level achieved. GRO Table Content Index and reference for external verification of the Report About this Report
G4-33: Policy and current practice regarding external verification About this Report
Governance
G4-34: Governance structure and its committees

About gA: Our Foundations - Our Corporate Governance

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.

EXECUTIVE COMMITTEE OF THE MANAGEMENT TEAM

In 2016, three positions created to focus on Sales continued to work. Three positions were created to focus on Sales, Operations and Knowledge Creation-Value Offering, with a direct report to our COO, Chief Sales Officer (CSO), Chief Operating Officer (COO) and Chief Value Offering Officer (CVO). These three positions work together along with the Finance and Management Control area and the Corporate Development area on markets, strategic positioning, alliances and sustainability. At the same time, the Human Resources and Marketing and Communications areas were incorporated.

Extended Management Team

Meets periodically with members of the Executive Committee to work on value propositions and specific solutions for each industry. The different members share learning and experiences and make decisions taking into account the different countries where gA is present.

G4-35: Process for delegating authority for economic, environmental and social topics from the highest governance body to senior executives and other employees Sustainability Strategy: Sustainability Governance
G4-36: Designated executive-level position or other positions with responsibility for economic, environmental and social topics, and whether position-holders report directly to the highest governance body Sustainability Strategy: Sustainability Governance
G4-38: Composition of the highest governance body and its committees

All 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.

G4-39: Report whether the chair of the highest governance body is also an executive officer The President of the company fulfills the same function as CEO.
G4-42: Role of the highest governance body and senior executives in the development approval and updating of the organization’s proposal, values, mission, strategies, policies, and goals related to economic, environmental and social impacts The Sustainability Committee is the highest authority for approval of the sustainability strategy, its principal goals and policies for making gA a sustainable company.
G4-43: Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental and social topics The 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. After a year of the sustainable strategy definition, it was implemented during 2016, with the priority goals agreed on in 2015. In 2017, it will be reviewed as it is gA’s 25th birthday.
G4-44: Procedures for evaluating the governance body’s performance with respect to governance of economic, environmental and social topics To reaffirm the importance of sustainability as a central concept in the company’s management, the Key Performance Indicators are used each year to evaluate members of the Management Team, including the CEO and Vice President of the company, on sustainability variables.
G4-48: Highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material aspects are covered About this Report
Ethics and Integrity
G4-56: Describe the organization’s mission, values and code of conduct Sustainability Strategy: Strategic Sustainability Plan, About gA: About gA, Our Foundations: Ethics and Transparency Principle 10
G4-57: Internal and external mechanisms for guidance on ethical and lawful conduct, and issues related to organizational integrity, such as helplines. About gA: Our Foundations: Ethics and Transparency Principle 10
G4-58: Internal and external mechanisms for unethical or unlawful conduct reporting, and issues related to organizational integrity. About gA: Our Foundations: Ethics and Transparency Principle 10

Specific basic contents

Material Aspects Information on management approach and indicators Response Omissions Pacto Global de Naciones Unidas Objetivos de desarrollo Sostenible
Economic
Economic Performance Management approach About this Report, Message from the CEO,
Business: Our clients - Evolution of the business
G4-EC1: Direct economic value generated and distributed Business: Our clients - Evolution of the business, Community: Commitment to the community
Net revenues by country (in USD) 2015 2016
By region
Argentina 11.906.643 7.416.495
Brazil 17.882.558 11.165.519
Chile 1.880.534 2.211.266
México 15.637.141 17.056.054
Colombia 2.555.078 977.518
USA 28.321.740 32.523.621
Total 78.183.694 71.350.475
Taxes and social charges (in USD) 2015 2016
Argentina 2,7 4,4
Brazil 3,1 1,8
Chile 0,50 0,150
México 1,4 1,6
Colombia 0,21 0,0
World Wide 0,46 0,1
G4-EC2: Financial implications and other risks and opportunities for the organization’s activities due to climate change Energy 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. gA Green is focused directly on building a green culture at the company. Our challenge is to continue reflecting these efforts with concrete measures for change. Principle 7
G4-EC4: Financial assistance received from government. In Argentina, Grupo ASSA is enrolled in the Registry of Software Producers and Information Services in the System for the Promotion of the Software Industry, regulated by Law 25.922 and extended by Law 26.692. As such, we enjoy certain tax benefits that are aimed as strengthening this sector of the economy, which is considered strategic for national development. The total monetary value our company receives from governmental entities is approximately 9,626,864 million of Argentine pesos.
Market presence Management approach About this Report, About gA Commitment to our people - Our talent
G4-EC5: Ratios of standard entry-level wage by gender compared to local minimum wage at significant locations or operations. At gA we offer a number of benefits in addition to salary, making the job proposal more attractive and attaining starting salaries that are higher that those established locally. In 2016, the ratios, in percentages, between our starting salary and the local minimum wage was 61,4% in Argentina, 169% in Brazil and 383% in México. Principle 6 8.5
G4-EC6: Proportion of senior management hired from the local community at significant locations of operations. At Grupo ASSA we give priority to hiring senior management from the local community in the locations were we have significant operations. In Argentina and Chile, 100% of executives belong to the local community; and in Colombia, our offices’ highest authority also belongs to the local community. In Brazil and Mexico, the percentage is 86%. In the newly opened US office, our executives belong to the Headquarters. Principle 6 8.5
Indirect Economic Impacts Management approach About this Report, Community: Commitment to the community
G4-EC7: Development and impact of infrastructure investments and services supported. Community: Commitment to the community, Fostering a Future, Education 3.0
G4-EC8: Significant indirect economic impacts and their scope. Community: Commitment to the community, Fostering a Future, Social Incubator, Education 3.0, Participation in International Conferences, Business: Our Partner Network 8.2, 8.5
Environment
Materials Management approach About this Report, Environment: Our Engagement, gA Green,
G4-EN1: Materials used by weight or volume. Environment: Green IT
Use of materials Scope 2015 2016
Paper reams (amount) Buenos Aires 404 422
Tandil 33
Mexico 15
Total 470
Other paper use (meters) Argentina 8.830 902.780 (i)
Brazil (ii) 11.712
Total 8.830 914.492
Paper: Hand towels Argentina Argentina (ii) 90
Tonners Argentina (ii) 46
Brazil (ii) 36
Mexico (ii) 30
Total (ii) 112
Plastic glasses Argentina (iv) 37.200 28.500
Computers Argentina 1.682 754
Brazil 342
Mexico 552
Chile 35
Colombia 36
Total 1.719
Workstations Argentina 409 279
Brazil 69
Mexico 0
Chile 0
Colombia 0
Total 348 (iii)
(i) The increase as compared to last year is due to an improvement in its systematization process.
(ii) Non-systematized indicator.
(iii) The decrease in the amount of desktops in Argentina is due to equipment stopped being used and to be donated.
(iv) The only country of the Group using plastic glasses.
Principle 7, 8
G4-EN2: Percentage of materials used that are recycled input materials. For 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. Principle 8 12.5
Energy Management approach About this Report, Environment: Commitment to our environment, gA Green, Green IT
G4-EN3: Energy consumption within the organization Our challenge still is to reflect those efforts through concrete change metrics. In this path, we first focus on identifying consumption, as all premises are leased and consumption is not discriminated. With these metrics, we will be able to set reduction challenges for the years to come. During 2016, we managed to identify the meter in Brazil premises that will allow us to manage power metrics, in addition to those already identified and reported in 2015 in Tandil and Buenos Aires’ premises, in Argentina. This year we placed banners in every office, and we also held training sessions focused, as regards both strategies, on raising awareness on the responsible use of resources, in accordance with our commitment to SDG 12 and 13. In Mexico’s offices, light dimmers were placed in the kitchen, hallways and television areas; and in Argentina and Chile, lighting is being replaced by led. Due to inflation in Argentina and Mexico, we consider that savings, if any, were not significant in economic terms, also due to price increases in Argentina.
Electricity consumption (in Kw)
2015 2016
Argentina
Buenos Aires 657.701 667.735
Tandil 69.750 (ii) 83.571 (i)
Brazil 98.750,45 88.156
Mexico 167.000 (ii) 158.041,25
Chile 2.930 10.129
Total 829.298,45 1.007.632,25
(i) The increase is related to increased staff during 2016.
(ii) Value modified as compared to previous report.
Principle 7, 8
G4-EN4: External energy use Environment: Awareness Campaigns: Mobility Survey The indicator is not fully reported, facing the challenge of systematizing external energy use due to employee transportation to and from the workplace. Principle 8
G4-EN5: Energy intensity Energy intensity resulting from electricity consumption and taking average number of employees at 746,95. Principle 8
G4-EN6: Reduction of energy consumption Enviroment: Green IT Principle 8, 9
G4-EN7: Reductions in energy requirements of products and services Enviroment: Green IT Principle 8, 9
Water Management approach About this Report, Environment: Commitment to our environment, gA Green
G4-EN8: Total water withdrawal by source The consumption of water is calculated on bills received during the fiscal year.
Consumption of water (m3)
2016
Buenos Aires 4.453
Brazil 600
This indicator is not fully reported for all the company’s operations. As a challenge, we decide to broaden the scope of the consumption indicators to other significant operations in our company and report other environmental indicators in subsequent reports. Principle 7, 8
G4-EN9: Water sources significantly affected by withdrawal of water Due to the nature of gA’s business, this indicator does not apply to our operations. Principle 8
G4-EN10: Percentage and total volume of water recycled and reused During 2015, at Tandil offices, an electric kettle started to be used to decrease water use, thus encouraging people to heat up water in their thermos instead of disposing of it. We still lack systematized data to provide the initiative’s outcomes. In 2016, the purchase of large bottles increased as more workers joined gA Tandil. While in 2015 we purchased 833 large bottles, in 2016 we purchased 976. Principle 8
Emissions Management approach About this Report, Environment: Commitment to our environment, gA Green,Green IT
G4-EN15: Direct greenhouse gas emissions (Scope 1) None of gA’s offices uses natural gas, so no direct greenhouse gas emissions are calculated. Principle 7, 8
G4-EN16: Indirect greenhouse gas (GHG) emissions (Scope 2).
Indirect GHG emissions (i)  generated in metric tons of CO2
2015 2016
Argentina 2,89 2,98
Buenos Aires 2,61 2,65
Tandil 0,28 0,33
Brazil 0,10 0,09
México 0,001 0,72
Chile 0,02 0,05
Total 3,011 3,84
(i) Tool used to calculate these values: World Resources Institute (2015). GHG Protocoltoolforstationarycombustion. Versión4.7.
Principle 7, 8
G4-EN17: Other indirect greenhouse gas (GGG) emissions (Scope 3). Environment: Awareness Campaigns: Mobility Survey
GHG emissions generated by airline travel, by country (i)
Country Total Km. traveled Number of trips GHG emissions generated in metric tons of CO2 equivalents
Argentina
Segments up to 452 km 0 0 0
Segments up to 1600 km 43.044 48 200,41
Segments greater than 1600 km 6.205.512 499 350.498,55
México
Segments up to 452 km 3.087 9 4,76
Segments up to 1600 km 233.687 278 6301,60
Segments greater than 1600 km 6.512.424 462 340.559,27
Brazil
Segments up to 452 km 26.172 77 345,55
Segments up to 1600 km 38.330 53 197,06
Segments greater than 1600 km 934.078 95 10.044,19
TOTAL 13.996.334 1.521 708.151,39
(i) Tool used to calculate these values: World Resources Institute (2015). GHG Protocol tool for mobile combustion. Version 2.6.
Principle 7, 8
G4-EN18: Intensity of greenhouse gas emissions. The intensity of greenhouse gas emissions, considering the amount of employees as a denominator, is 524.95. GHG indirect emissions and other GHG emissions from employees’ travels by plane were considered. Principle 8
G4-EN21: NOX, SOX and other significant atmospheric emissions. Due to gA’s business nature, this indicator does not apply to our operations. Principle 7, 8
Effluents and waste Management approach About this Report, Environment: Commitment to our environment, gA Green
G4-EN22: Total water discharge by quality and destination. Due to the nature of gA’s business, this indicator is not considered material. Principle 8
G4-EN23: Total weight of waste by type and disposal method. Enviroment: gA Green

Non-hazardous waste is brought to recycling.

A tracking system for total waste weight will be developed in order to include in subsequent reports. Principle 8 12.5
G4-EN24: Total number and volume of significant spills. Due to the nature of gA’s business, this indicator is not considered material. Principle 8
G4-EN25: Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention2 Annex I, II, III, and VII and percentage of transported waste shipped internationally. Due to the nature of gA’s business, this indicator is not considered material. Principle 8
G4-EN26: Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the organization’s discharges of water and runoff. Due to the nature of gA’s business, this indicator is not considered material. Principle 8
Supplier Environmental Assessment Management approach About this Report, Business: Responsible management with suppliers
G4-EN32: Percentage of new suppliers that were screened using environmental criteria. During 2014 we began to work on a project to review and design all of our tools and policies for ethics and transparency, including policies for selection of suppliers and a Code of Conduct for suppliers. In 2015 this analysis continued with the formation of a multidisciplinary team and the development of a global benchmark for choosing the strategy that will be applied in the following years. The integrated proposal was presented to the Executive Committee and its implementation is proposed for the years to come. Principle 8
Social: labor practices and decent work
Employment Management approach About this Report, About gA Commitment to our people - Our Talent
G4-LA1: Number and rates of new employee hires and turnover by age group, gender and region.
New hiring and turnover rate indicators
New hires 2014 2015 2016
Total new hires 425 419 451
By gender
Male 294 260 301
Female 131 159 150
By region
Argentina 141 195 213
Brazil 90 64 52
Chile 16 18 8
México 161 110 167
Colombia 17 30 5
España 0 0 1
USA 0 2 5
By age
Between 18 and 19 years 1 3 8
Between 20 and 29 years 199 231 277
Between 30 and 44 years 158 135 123
Greater than 45 years 47 50 43
No information 20 0 0
Turnover rate 2014 2015 2016
Total turnover rate 23,10% 24,30% 34,64%
By gender
Male (i) 32,68% 35,64%
Female (i) 31,59% 32,85%
By region
Argentina 21% 22,84% 25,03%
Brazil 22% 38,93% 59,00%
Chile 29% 30,00% 33,00%
México 27% 43,71% 37,30%
Colombia 21% 48,48% 48,00%
USA (i) 33,33% 37,50%
By age
Between 18 and 19 years (i) 0% 4,38%
Between 20 and 29 years (i) 35,56% 0,15%
Between 30 and 44 years (i) 28,64% 15,13%
Between 30 and 44 years (i) 36,42% 14,99%
(i) Indicators began to be tracked in 2015.
Principle 6 8.5, 8.6
G4-LA2: Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation. About gA Commitment to our people - Quality of life 8.5
G4-LA3: Return to work and retention rates after parental leave, by gender.
Indicators regarding maternity and paternity leave in 2016
Country Number of employees who took leave in 2016 % who returned to work No. of employees who took a leave during the last period (year 2015) and continued to work after 12 months % retention (1)
Maternity
Argentina 5 100% 5 70%
Brazil 8 100% 8 89%
Chile 0 0 0 0
Colombia 0 0 0 0
México 2 100% 0 0
Paternity
Argentina 5 100% 7 100%
Brazil 3 100% 5 63%
Chile 0 0 No aplica No aplica
Colombia 0 0 1 100%
México 2 100% 0 0
(1) Calculated as the number of employees who took a license during the last period (year 2015) and continued to work after 12 months/total amount of employees who took a license during last year.
Principle 6 8.5
Occupational health and safety Management approach About this Report, About gA Commitment to our people - Quality of life
G4-LA5: Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs. In gA we have volunteer delegates on each floor who are responsible for safety related to fire and emergencies and who are fully trained. Regarding our commitment to occupational health, in Argentina this is addressed in the Feel Good program. Due to the existence of these two strategies, we feel a committee is not necessary.
G4-LA6: Types and rates of absenteeism, occupational illnesses, lost days and number of work-related fatalities, by region and by gender.
Indicators on occupational health and safety, by region (1) 2014 2015 2016
Female Male Female Male Female Male
Global rate of absenteeism 0,83% 0,93% 1,08%
Argentina
Rate of accidents with injury 1 caso 1 caso 3 casos 1 caso 2 casos 1 caso
Rate of occupational illness 0 0 0 1 caso 0 0
Rate of lost days 0 0,01% 0,04% 0,12% 0,005% 0,15%
Rate of absenteeism 0,54% 1,48% 0,85% 1,61% 1,62% 1,21%
Brazil
Rate of accidents with injury 0 0 1 caso 1 caso 0 0
Rate of occupational illness 0 0 0 0 0 0
Rate of lost days 0 0 0,01% 0,0014% 0 0
Rate of absenteeism 0,81% 1,19% 0,88% 1,46% 1,77% 1,33%
Chile
Rate of accidents with injury 0 0 0 0 0 0
Rate of occupational illness 0 0 0 0 0 0
Rate of lost days 0 0 0 0 0 0
Rate of absenteeism 1% 0% 0,26% 0,17% 0% 1,52%
México
Rate of accidents with injury 0 0 4 casos 2 casos 2 casos 2 casos
Rate of occupational illness 0 0 0 0 0 0
Rate of lost days 0 0 0,04% 0,06% 0,07% 0,01%
Rate of absenteeism 0,17% 1,95% 0,38% 0,96% 0,47% 0,20%
Colombia
Rate of accidents with injury 0 0 0 0 0 0
Rate of occupational illness 0 0 0 0 0 0
Rate of lost days 0 0 0 0 0 0
Rate of absenteeism 0 0,32% 3,21% 0,05% 0 1,34%
USA
Rate of accidents with injury 0 0 0 0 0 0
Rate of occupational illness 0 0 0 0 0 0
Rate of lost days 0 0 0 0 0 0
Rate of absenteeism 0 0 0 0 0 0
(1) There were no work-related fatalities in gA in neither 2014, 2015 or 2016. Días perdidos por accidentes con lesiones (en el ámbito de trabajo o “in itinere”) o por enfermedades profesionales. Absenteeism rate: Number of hours per absence/leave per illness /total number of hours.
Workers with high incidence or high risk of diseases related to their occupation.
G4-LA7: Workers with high incidence or high risk of diseases related to their occupation Workers with high incidence or high risk of diseases related to their occupation.
Training and education Management approach About this Report, About gA Commitment to our people Career Development, Training and Education, gA25: Education, Knowledge Management
G4-LA9: Average hours of training per year per employee by gender and by employee category
Average hours of employee training 2014 2015 2016
Average hours of employee training 93,2 91,5 90,8
Average hours of employee training 130.475 129.151 127.393
By gender
Male 78.285 82.657 81.630
Female 52.190 46.494 45.763
By employee category
Director/VPs/CEO 320 360 2.308
Managers 6.880 6.800 2.403
Leaders 9.781 12.500 11.593
Seniors / Experienced Senior 29.854 23.700 14.690
Consultant / Experienced consultant 22.194 23.300 23.433
Analyst / Assistant 61.446 62.491 72.966
Principle 6 4.3, 4.4, 8.5
G4-LA10: Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings About gA Compromiso con nuestra gente: Desarrollo de carrera, Compromiso con nuestra gente: formación y capacitación, Programa gA25, Gestión del conocimiento
Types of courses on practices and services 2014 2015 2016
Practices and services- ApplicationDevelopment&Integration 40 51 71
Practices and services- - Application Management Service 6 8 5
Practices and services - dBT 22 46 14
Onboarding and staff training 31 0 34
Knowledge 1 0 0
Practices and services - Oracle 69 77 107
Business Management 12 0 10
Practices and services - SAP 73 19 91
General 46 0 37
Total 300 201 369
New courses 24 31 77
8.5
G4-LA11: Percentage of employees receiving regular performance and career development reviews, by gender and by employee category. 100% of our employees receive a performance evaluation. Principle 6 8.5
Diversity and Equal Opportunity Management approach About this Report, About gA Commitment to our people - Our Talent 8.5
G4-LA12: Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity About gA Commitment to our people - Our Talent
Employees by category and age 2014 2015 2016
Director / VPs / CEO
Between 18 and 19 years 0% 0% 0%
Between 20 and 29 years 0% 0% 0%
Between 30 and 44 years 1,28% 1,28% 1,27%
Over 45 years 1,14% 1,35% 1,12%
Manager
Between 18 and 19 years 0% 0% 0%
Between 20 and 29 years 0% 0% 0%
Between 30 and 44 years 5,35% 4,70% 3,44%
Over 45 years 3,21% 2,70% 2,62%
Seniors / Leaders
Between 18 and 19 years 0% 0% 0%
Between 20 and 29 years 11,07% 7,12% 7,11%
Between 30 and 44 years 30,35% 28,75% 30,01%
Over 45 years 7,21% 7,76% 8,68%
Consultant / analyst
Between 18 and 19 years 0,14% 0,28% 0,37%
Between 20 and 29 years 29,78% 32,46% 33,38%
Between 30 and 44 years 9,85% 12,88% 11,53%
Over 45 years 0,57% 0,71% 0,45%
Total
Between 18 and 19 years 0,14% 0,28% 0,37%
Between 20 and 29 years 40,85% 39,58% 40,49%
Between 30 and 44 years 46,83% 47,61% 46,26%
Over 45 years 12,13% 12,52% 12,87%
Colaboradores por categoría y género 2014 2015 2016
Male Female Male Female Male Female
Director / VPs / CEO 2,07% 0,36% 2,32% 0,29% 1,85% 0,52%
Managers 6,29% 2,29% 4,86% 2,61% 4,00% 2,15%
Senior / Leaders 31,64% 17,79% 28,93% 14,87% 29,36% 16,38%
Consultant / analyst 24,64% 14,93% 27,77% 18,35% 28,76% 16,98%
Principle 6
Supplier assessment of labor practices Management approach About this Report, Business Responsible management of suppliers
G4-LA14: Percentage of new suppliers that were screened using labor practices criteria. During 2014 we began to work on a project to review and design all of our tools and policies related to ethics and transparency, including policies for selecting suppliers and a Code of Conduct for suppliers. In 2016 this analysis continued with the formation of a multidisciplinary team and the development of a global benchmark for choosing the strategy that will be applied in 2017.
Social: Human rights
Assessment Management approach About this Report, Sustainability Strategy: Strategic Sustainability Plan
G4-HR9: Total number and percentage of operations that have been subject to human rights reviews or impact assessment During 2016, we held a review process for our values and Code of Ethics. This process included a review of our international standards, and good ethics and transparency standards, the conceptualization of our values, the definition of desired behaviors inside and outside the company, the commitment to our business partners and the community, and respect for human rights. In addition, the mechanisms to ensure compliance with the Code were defined, including the implementation of an anonymous report line for employees to be able to ask questions and report breaches on a confidential basis. During 2017, we plan to launch the new Code of Ethics. Principle 1
SOCIAL PERFORMANCE: SOCIETY
Local Communities Management approach About this Report, Community: Commitment to the community
G4-SO1: Percentage of operations with implemented local community engagement, impact assessments, and development programs. Community: Fostering a Future, Social Incubator, Education 3.0

Impact evaluations and stakeholders engagement
We continue to evaluate the impact of all of the programs that involve youth and our volunteers, and as a group, carry out evaluations of the NGOs that run them. In addition, we collected and included the opinions, needs and interests of our stakeholders through our third Sustainability Report, which was published in a fully digital format that allowed us to automatically collect the topics of most interest by country and by stakeholder group.

Fostering a Future Background
The Fostering a Future program was designed based on an analysis of education and labor needs in the region. For that, during the first half of 2011, we worked on analyzing the gap between the education status in Latin America and labor market demands, identifying the needs of young people who fail to find their first job and the limitations dealt with when trying to continue to study. As a result, we decided to focus work on young people finishing secondary school. This is the stage when labor market insertion problems begin, because many times young people in vulnerability situations lack adequate information on the different job and educational opportunities, thus complicating future projection because they lack similar experiences in their family environment. In addition, school provides a dissemination and contention environment for young people, which facilitates the development of the workshop and high participation rates in the initiative. In turn, we analyzed knowledge available in gA and how it can promote the proposal, with proactive involvement. Thus, corporate volunteering became one of the pillars of Fostering a Future, as our employees participate by sharing their knowledge and experience, and brining young people to enterprise reality. In each new place where the program is implemented, we look for local allies who know and help us analyze the particular aspects of each community, to adapt the program to local circumstances. Course modality and duration depend on the community where the course is implemented. It may include 13 meetings, but it also includes visits to gA’s offices so as to provide a direct experience of the labor world.

Social Incubator - Justification and detection of needs
The problem addressed by this project is youth unemployment, attributed to many factors. Young people find very high barriers to enter the labor market. This is due to various reasons. The lack of work experience and the inability to show credentials, as well as the lack of experience reflecting their commitment, represent a more risky bid by employers when hiring them. The ‘standard’ recruitment process makes it very difficult to spot and attract potential talents, because traditional tools ‘say’ very little about a young person and his/her potential. Therefore, employers usually prefer to hire professionals with some experience supporting them, which implies higher costs and fails to solve turnover problems. In addition, the sector on which we focus has the particular characteristic that in order to enter the sector, a contact network is needed, in addition to working for free for the first experiences. Young people in vulnerability situation generally lack contacts in these sectors and they also need to provide financial support or comply with home chores, such us taking care of little siblings, among others. In that sense, we detect the following needs among young people:
• Market-oriented training (soft skills and key technical tools).
• First professional experiences (experiences enabling them to enter the market).
• Financial income to support themselves and continue to be trained.
For entrepreneurs, this an opportunity to include in their staff talented young people to promote their growth by agreeing to learn about creative and committed profiles, reducing initial financial and administrative burden.

Education 3.0 - Justification and detection of needs
Digitalization is defined by Raúl Katz, in his new book published by gA Center for Digital Business Transformation, directed by him, as the social and economic process transformation resulting from the massive adoption of digital technologies by individuals, enterprises, and governments. This process is a true revolution in cultural terms, because significant changes are occurring in the work method, study, relationship between people, and also in the products and services we consume and how we consume them. Companies are facing the challenge of adapting, generating the necessary transformation and innovation to continue operating within the market. To achieve that, companies are demanding new talents and abilities allowing them to face this development path by creating tools and platforms that reduce transaction costs, creating economic value based on differentiated products, and thus transforming their value chain. Like the digitalization process, knowledge acquired is very dynamic as individual, corporative and institutional behavior continues to change as a consequence of this new era. Therefore, it is essential to have soft skills enabling the student to constantly adapt to new contexts and, to make a difference, it is important to have technological knowledge to generate service and product solutions capable of satisfying the demand. This new fully digital ecosystem highlights the need to make the education system more dynamic, having permanent content review processes, and the need to include in technical education a greater approach to the labor market in order to prepare students with adequate knowledge and technologies adapted to current needs. In this framework, gA proposes an approach to the Technical Education Office in order to train computing professors on the language and technology used by software and information services companies demanding new talents for today vacancies. It is estimated that, in no more than 10 to 15 years, this sector will account for 150,000 new qualified job positions (Argencon), so the need to form teachers becomes vital for Argentina’s economic development. In conclusion, this proposal comes to build an articulation bridge between the labor and educational world because only by working together will the country achieve the development necessary to generate wellbeing for the entire population.

Principle 1
G4-SO2: Operations with significant actual and potential negative impacts on local communities. Due to the nature of our business, this indicator is not applicable to our operations. 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. In 2016, we faced a staff cutback in Brazil due to such country’s context and a closing down in Colombia. In order to minimize the latter’s impact, employees have been relocated until we have new projects. Principle 1
Anticorruption Management approach About this Report, About gA Our Foundations: Ethics and Transparency
G4-SO4: Communication and training on anticorruption policies and procedures. About gA Our Foundations: Ethics and Transparency Principle 10
G4-SO5: Confirmed incidents of corruption and actions taken. No cases of corruption have been reported. Principle 10
Social: product and service responsibility
Customer Health and Safety Management approach About this Report, Business: Our clients
G4-PR1: Percentage of significant product and service categories for which health and safety impacts are assessed for improvement. Business: Our clients

Grupo ASSA’s Quality Policy and Commitment to Confidentiality and Intellectual Property Protection covers 100% of the services provided by the company.

G4-PR2: Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes. No non-compliance with regulations or voluntary codes has been identified.
Product and Service Labeling Management approach About this Report, Business: Our clients
G4-PR3: Type of information required by the organization’s procedures for product and service information and labeling, and percentage of significant product and service categories subject to such information Due to the nature of our business, this indicator does not apply to our operations. 12.8
G4-PR4: Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. No non-compliance with regulations or voluntary codes detected.
G4-PR5: Results of the customer satisfaction surveys Business: Our clients: channels for dialogue
Customer Privacy Management approach About this Report, Business: Our clients

Las leyes con las que trabajamos en cada país al momento de relacionarnos y firmar contratos con nuestros clientes, así como el resto de las normas que por nuestra actividad comercial y como empleadores debemos respetar, son:

Argentina
  • National Civil and Commercial Code
  • Copyright Legal System (Law 11,723)
  • Trademark and Patent Legal System (Law 22,362 for Trademarks and Law 24,481, as amended, for Patents)
  • Personal Data Protection (Law 25,326)
  • Confidentiality Law (24,766)
Brazil
  • Constituição Federal
  • Civil Code 10,406/2002
  • Civil Procedural Code 13,105/2015
  • Direitos e Obrigações relativos à PI 9.279/1996
  • Lei do Software 9.609/1998
  • Marco Civil da Internet 12.965/2014
Chile
  • Civil Code
  • Commercial Code
  • Labor Code
  • Law 19,496 on the protection of consumers’ rights
  • Law 19,628 on the protection of personal data
  • Law 17,336 on Intellectual Property
Mexico
  • Civil Code
  • Civil Procedural Code
  • Commercial Code
  • Business Company General Law
  • Federal Tax Law
  • Federal Labor Law
  • Copyright Federal Law
  • Trademark and Patent Law
  • Federal Law for the Protection of Personal Data Held by Particulars
G4-PR8: Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. No fundamental complaint about breach of privacy or loss of customer data.
Regulatory compliance Management approach About this Report, Business: Our clients
G4-PR9: Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services No non-compliance with laws or legislation has brought significant fines.