The GIF Framework basically consists of 5 high level GIF criteria covering all the ESG issues according to OECD Guidance and ISO 26000.

Furthermore the GIF Framework is fully integrated with GRI Sustainability Reporting Standard. As a matter of fact this feature facilitates the Assessment of organizations publishing a sustainability reporting in compliance with GRI Standard.

GIF Criteria logical structure

The structure of the GIF Criteria consists of 4 logical levels:

  • Criteria
  • Topics
  • Areas
  • Assessment Points
GIF Criteria structure

Criterion. This is the most important high level standard against which to assess an organization’s progress towards Social Responsibility. Therefore the 5 GIF Criteria include:

  1. Governance and Management system
  2. Social
  3. Safety
  4. Environment
  5. Business Ethics

A definition explicitly explains the overall intent of each Criterion

Topic. This is a conceptual component significantly deploying the high level criteria. In other words, each topic includes a range of areas regarding the same social responsibility aspect and ESG risk type.

Area. Operative component specifically representing a social responsibility issue. To clarify the meaning of each Area and address its evaluation a definition of the intent and the metric is given. However, not all areas are relevant to a specific organization.

For this reason the Framework distinguishes two categories of Area:

  1. Core”. Evaluation elements especially specified in the “OECD Due Diligence Guidance for Responsible Business Conduct” and OECD sectorwise guidance that could result into relevant adverse impacts on the Stakeholders.
  2. Non-core”. Evaluation elements specified in ISO 26000 and relevant for social responsibility that could result in minor adverse impacts on the Stakeholders without jeopardizing the relationship with them.

Assessment point. Every area consists of a list of assessment points. However, use of assessment points is not mandatory nor are the lists exhaustive. Certainly, the assessment points aim to exemplify the meaning of each area and lead the risk evaluation and scoring.

Furthermore, whenever applicable, the Assessment points also include a reference to the relevant GRI standard. Subsequently the assessment takes into consideration data and records collected according to the Sustainability Reporting standard.

GIF Criteria

1 – Governance & Management System

The first Criterion basically consists of two Topics: Governance and Management System.

GIF Criteria: Governance

1.1 Governance

Firstly, an effective Governance system with respect to Social Responsibility and to ESG risks distinguishes Responsible Organizations. This Topic is specifically focused on the Governance Body and consists of six Areas (Three Core):

  • Role [Core].
  • Composition.
  • Functions [Core].
  • Appointment.
  • Remuneration.
  • Internal Audit and Risk Management [Core].
GIF Criteria: Management system

1.2 Management System

Together with the Goverance system, an integrated management system preventing all risks affecting people, safety, environment, and fair business distinguishes responsible organization. All things organizations establish, implement and improve a social responsibility management system. For this purpose this Topic includes the following Areas:

  • Context and Stakeholders engagement.
  • Leadership.
  • Planning.
  • Support.
  • Implementation and operation.
  • Performance evaluation.
  • Improvement.
  • Extra financial information disclosure.

2 – Social

Responsible organizations specifically minimize the exposure to risk related to human rights and labour practices. For this purpose organizations prevent adverse impacts to their employees and workers, including suppliers, subcontractors, and business partners. Hence, this criterion consists of two Topics: Human Rights and Labour Practices.

GIF Criteria: Human rights topic

2.1 Human rights

The topic specifically addresses “Human rights” related issues. For this reason this topic consists of Five areas (Three Core):

  • Avoidance of complicity
  • Child labour [Core].
  • Discrimination, vulnerable groups and equal opportunities [Core].
  • Forced labour [Core].
  • Civil and political rights.
Labour practices

2.2 Labour practices

The second Topic within the Social criterion significantly addresses labour practices issues. For this purpose this Topic is organized in four areas (three Core Areas):

  • Employment relationships.
  • Working time [Core].
  • Remuneration and wages [Core].
  • Social dialogue[Core].

3 – Health & safety

A Responsible organization minimizes the exposure to risks related to safety issues in order to prevent adverse impact on their personnel, subcontractors and other stakeholders. Thus, this criterion consists of 12 areas (4 Core):

GIF Criteria: safety

Safety

  • Violence by animal or persons.
  • Transportation incidents.
  • Fire & Explosion [Core].
  • Falls, slips and trips.
  • Harmful environment.
  • Exposure to harmful substances [Core].
  • Exposure to electricity [Core].
  • Contact with objects or equipment.
  • Struck, caught, or crushing in collapsing structure [Core].
  • Overexertion & bodily reactions.
  • Work conditions.
  • Welfare.

4 – Environment

Responsible organizations significantly minimize the exposure level to risks of adverse impacts due to issues affecting the environment. Therefore, this criterion is organized in 4 Topics: “Pollution and emissions”, “Sustainable Resources”, “Air Pollution” and “Protection of the Environment”.

GIF Criteria: Environment

4.1 Pollution and emissions

To sum up, this topic includes 4 areas:

  • Waste risk.
  • Water pollution risk [Core].
  • Air pollution risk [Core].
  • Toxic, hazardous chemicals and other pollutions.

4.2 Sustainable resources

This topic specifically consists of 3 Areas:

  • Materials.
  • Energy consumption.
  • Water consumption.
Emissions

4.3 Greenhouse gas emissions and climate change

This topic emphatically includes one core area:

  • GHG Emissions risk [Core].

4.4 Protection of the environment

The topic consists of 3 Areas:

  • Enhance natural systems.
  • Reduce pesticides and fertilizers.
  • Animal welfare.

5 – Business ethics

A Responsible organization minimizes the exposure to risks related to business practices in order to minimize adverse impacts on their partners and customers. For this reason the Criterion consists of two topics: Fair operating practices (One Core Area) and Consumer issues (Two Core Areas).

Fair operating practices

5.1 Fair operating practices

Fair operating practices specifically concern ethical conduct in an organization’s dealings with other organizations. For example, these include partners, suppliers, contractors and competitors, associations of which they are members, Public Authorities and individuals.

For this reason, the Topic consists of four areas:

  • Anti-corruption [Core].
  • Fair competition.
  • Promoting social responsibility in the sphere of influence.
  • Respect of property rights.
Consumer issues

5.2 Customer issues

Organizations significantly have responsibilities to their customers. For example, these include providing accurate information, using fair contractual processes, promoting sustainable consumption. In addition, they also involve minimizing safety risks from the use of products.

Therefore, this topic consists of six areas:

  • Fair marketing, information, and contractual practices [Core].
  • Protecting consumers’ health and safety [Core].
  • Sustainable consumption.
  • Customer service, complaints, and dispute resolution.
  • Data protection and privacy.
  • Consumers’ education and awareness.