Information is assured by independent assurors (e.g., accounting or consulting firm) against recognized assurance standard (e.g., ISAE3000, AA1000AS, other national or industry-specific standard)

Is 'in accordance - core' with GRI Standards

Provides information on the company’s profile and context of operation

Place responsibility for execution of sustainability strategy in relevant corporate functions (procurement, government affairs, human resources, legal, etc) ensuring that no function is conflicting with company sustainability commitments and objectives

Align strategies, goals and incentive structures of all business units and subsidiaries with corporate sustainability strategy

Assign responsibility for corporate sustainability implementation to an individual or group within each business unit and subsidiary

Design corporate sustainability strategy to leverage synergies between and among issue areas and to deal adequately with trade-offs

Ensure that different corporate functions coordinate closely to maximize performance and avoid unintended negative impacts

Other established or emerging best practices

Run an integrated strategy forum and cross divisional corporate planning function to ensure integration. The company's Corporate Plan is the Sustainability Strategy

Commitment to comply with all applicable laws and respect internationally recognized human rights, wherever the company operates (e.g., the Universal Declaration of Human Rights, Guiding Principles on Human Rights) (BRE1 + ARE1)

Integrated or stand-alone statement of policy expressing commitment to respect and support human rights approved at the most senior level of the company (BRE 1 + BRE5 + ARE 1 + ARE 5)

Statement of policy stipulating human rights expectations of personnel, business partners and other parties directly linked to operations, products or services (BRE 1)

Other established or emerging best practices

The procurement process includes a requirement for contractors to meet equity targets - black ownership of companies and also in cases women owned and people living with disabilities. The company also has internal targets in this regard

System to monitor the effectiveness of human rights policies and implementation with quantitative and qualitative metrics, including in the supply chain (BRE3 + ARE3)

Monitoring draws from internal and external feedback, including affected stakeholders

Leadership review of monitoring and improvement results

Process to deal with incidents the company has caused or contributed to for internal and external stakeholders (BRE 4 + ARE 4)

Grievance mechanisms that are legitimate, accessible, predictable, equitable, transparent, rights-compatible, a source of continuous learning, and based on engagement and dialogue (BRE4 + ARE4)

Outcomes of integration of the human rights principles

Other established or emerging best practices

Set targets in place for transformation aspirations - black owned, women owned, etc. These are externally verified

Process to ensure that internationally recognized human rights are respected

On-going due diligence process that includes an assessment of actual and potential human rights impacts (BRE 2 + BRE 3 + ARE 2 + ARE 3)

Internal awareness-raising and training on human rights for management and employees

Operational-level grievance mechanisms for those potentially impacted by the company’s activities (BRE 4 + ARE 4)

Allocation of responsibilities and accountability for addressing human rights impacts

Internal decision-making, budget and oversight for effective responses to human rights impacts

Processes to provide for or cooperate in the remediation of adverse human rights impacts that the company has caused or contributed to (BRE 3+ BRE 4 + ARE3 + ARE 4)

Process and programs in place to support human rights through: core business; strategic philanthropic/social investment; public policy engagement/advocacy; partnerships and/or other forms of collective action (BRE 6 + ARE 6)

Other established or emerging best practices

dedicated section 21 company that does CSI. All new projects must include a social development plan - including displacement of people, demobilization etc.

Reference to principles of relevant international labour standards (ILO Conventions) and other normative international instruments in company policies

Reflection on the relevance of the labour principles for the company

Written company policy to obey national labour law, respect principles of relevant international labour standards in worldwide company operations and engage in dialogue with representative organization of the workers (international, sectoral, national).

Inclusion of reference to the principles contained in the relevant international labour standards in contracts with suppliers and other relevant business partners

Specific commitments and Human Resources policies, in line with national development priorities or decent work priorities in the country of operation

Participation and leadership by employers’ organizations (international and national) to jointly address challenges related to labour standards in the countries of operation, possibly in a tripartite approach (business – trade union – government).

Other established or emerging best practices

Dedicated forums to address labour union issues, regular meetings with bargaining unit forums and labour unions to discuss all relevant changes in the company's governance

System to track and measure performance based on standardized performance metrics

Dialogues with the representative organization of workers to regularly review progress made and jointly identify priorities for the future

Audits or other steps to monitor and improve the working conditions of companies in the supply chain, in line with principles of international labour standards

Process to positively engage with the suppliers to address the challenges (i.e., partnership approach instead of corrective approach) through schemes to improve workplace practices

Other established or emerging best practices

dedicated executive to deal with employee engagement /relations.

Risk and impact assessments in the area of labour

Dialogue mechanism with trade unions to regularly discuss and review company progress in addressing labour standards

Allocation of responsibilities and accountability within the organization

Internal awareness-raising and training on the labour principles for management and employees

Active engagement with suppliers to address labour-related challenges

Grievance mechanisms, communication channels and other procedures (e.g., whistleblower mechanisms) available for workers to report concerns, make suggestions or seek advice, designed and operated in line with the representative organization of workers

Other established or emerging best practices

the company is ISO 9001 certified and includes management systems within the HR division to ensure labour practices are honoured

System to track and measure performance based on standardized performance metrics

Leadership review of monitoring and improvement results

Process to deal with incidents

Audits or other steps to monitor and improve the environmental performance of companies in the supply chain

Outcomes of integration of the environmental principles

Other established or emerging best practices

Environmental targets and KPIs in place and externally audited

Reference to relevant international conventions and other international instruments (e.g. Rio Declaration on Environment and Development)

Reflection on the relevance of environmental stewardship for the company

Written company policy on environmental stewardship

Inclusion of minimum environmental standards in contracts with suppliers and other relevant business partners

Specific commitments and goals for specified years

Other established or emerging best practices

Inclusion of environmental requirements in all 3rd party contracts. Dedicated NGO Forum held at senior level to discuss NGO issues

Environmental risk and impact assessments

Assessments of lifecycle impact of products, ensuring environmentally sound management policies

Allocation of responsibilities and accountability within the organisation

Internal awareness-raising and training on environmental stewardship for management and employees

Grievance mechanisms, communication channels and other procedures (e.g. whistleblower mechanisms) for reporting concerns or seeking advice regarding environmental impacts

Other established or emerging best practices

Environmental department and other relevant business units (e.g. operating units) are either ISO14001 certified or ISO14001 compliant

Publicly stated formal policy of zero-tolerance of corruption (D1)

Commitment to be in compliance with all relevant anti-corruption laws, including the implementation of procedures to know the law and monitor changes (B2)

Detailed policies for high-risk areas of corruption (D4)

Policy on anti-corruption regarding business partners (D5)

Other established or emerging best practices

Ethics tools and best practice mauals developed for internal company use. Requirement for all managers to train staff on the Ethics tools. Declarations of interests completed by all staff on an annual basis. Ethics reports completed by all business areas

Leadership review of monitoring and improvement results (D12)

Process to deal with incidents (D13)

Public legal cases regarding corruption (D14)

Use of independent external assurance of anti-corruption programmes (D15)

Outcomes of integration of the anti-corruption principle

Other established or emerging best practices

Established and dedicated Ethics office which receives regular reports from the business. All incidents/reports are investigated

Support by the organization’s leadership for anti-corruption (B4)

Carrying out risk assessment of potential areas of corruption (D3)

Human Resources procedures supporting the anti-corruption commitment or policy, including communication to and training for all employees (B5 + D8)

Internal checks and balances to ensure consistency with the anti-corruption commitment (B6)

Actions taken to encourage business partners to implement anti-corruption commitments (D6)

Management responsibility and accountability for implementation of the anti-corruption commitment or policy (D7)

Communications (whistleblowing) channels and follow-up mechanisms for reporting concerns or seeking advice (D9)

Internal accounting and auditing procedures related to anticorruption (D10)

Other established or emerging best practices

Dedicated whistle blowing telephone line with full anonymity. Internal assurance and forensics departments carry out reviews

Develop and implement partnership projects with public or private organizations (UN entities, government, NGOs, or other groups) on core business, social investments and/or advocacy

Join industry peers, UN entities and/or other stakeholders in initiatives contributing to solving common challenges and dilemmas at the global and/or local levels with an emphasis on initiatives extending the company’s positive impact on its value chain

Other established or emerging best practices

Collection action is strongly supported as described above. Eskom has a number of partnerships that work on achieving these goals. Most notable is the Southern African Power Pool.

Align core business strategy with one or more relevant UN goals/issues

Other established or emerging best practices

The company's corporate plan is the sustainability strategy and is guided by 8 sustainability dimensions - all of which incorporate the UN goals in some form or the other.

Pursue social investments and philanthropic contributions that tie in with the core competencies or operating context of the company as an integrated part of its sustainability strategy

Coordinate efforts with other organizations and initiatives to amplify—and not negate or unnecessarily duplicate—the efforts of other contributors

Take responsibility for the intentional and unintentional effects of funding and have due regard for local customs, traditions, religions, and priorities of pertinent individuals and groups

Other established or emerging best practices

Both CSI and Socio-Economic Development practices are managed by separate dedicated departments. The CSI takes care of philanthropic investments while the SED ensures the company's social licence to operate

Publicly advocate the importance of action in relation to one or more UN goals/issues

Commit company leaders to participate in key summits, conferences, and other important public policy interactions in relation to one or more UN goals/issues

Other established or emerging best practices

Eskom is a member of a number of international organisations that are linked to a number of goals - Human rights, Climate Change, Environmental Stewardhsip etc and participates actively in these forums.

CEO leads executive management team in development of corporate sustainability strategy, defining goals and overseeing implementation

CEO publicly delivers explicit statements and demonstrates personal leadership on sustainability and commitment to the UN Global Compact

CEO promotes initiatives to enhance sustainability of the company’s sector and leads development of industry standards

Make sustainability criteria and UN Global Compact principles part of goals and incentive schemes for CEO and executive management team

Other established or emerging best practices

Accountability for sustainability at the highest level - established and active Board Social, Ethics and Sustainability committee

Publicly recognize responsibility for the company’s impacts on internal and external stakeholders

Define sustainability strategies, goals and policies in consultation with key stakeholders

Consult stakeholders in dealing with implementation dilemmas and challenges and invite them to take active part in reviewing performance

Establish channels to engage with employees and other stakeholders to hear their ideas and address their concerns

Other established or emerging best practices

Established NGO Forum with a number of activist and conservation NGOs. Meeting chaired by ExCo level and agendas set jointly with NGOs

Board of Directors (or equivalent) assumes responsibility and oversight for long-term corporate sustainability strategy and performance

Board establishes, where permissible, a committee or assigns an individual board member with responsibility for corporate sustainability.

Board (or committee), where permissible, approves formal reporting on corporate sustainability (Communication on Progress)

Other established or emerging best practices

Regular joint Board and Exco Sustainability workshops to discuss strategy. Corporate plan is the Sustainability plan,

Assessment of opportunities for constructive engagement with government actors in order to support peace

Measures undertaken to avoid complicity in human rights violations by government actors

Management practices aimed at preventing corrupt relationships with government officials

Other established or emerging best practices

Local government partners are established and discussions are held regularly on solving issues. "War room" set-up by government to specifically deal with issues related to the organisation including labour unrest

Information on how policies, strategies and operating practices have been adapted to the specific high-risk/conflict context based on due diligence

Adherence to best practices even where national law sets a lower standard, including in the management of security services

Management of the supply chain to avoid contributing to conflict through purchasing decisions and practices

Other established or emerging best practices

Conflict resolution is well established and regular forums held in these areas to establish the issues and deal with them. Relationship management with local government forms part of this as well as roadshows

Stakeholder engagement mechanisms across company and contractor operations

Approaches to stakeholder engagement involving civil society, international organizations, etc

Actions toward constructive and peaceful company-community engagement

Sustainable social investment projects

Other established or emerging best practices

NGO Forum set-up, SROI work underway and tools being developed to determine "true value" of social projects

Designing community stakeholder engagements that are free of gender discrimination/stereotyping and sensitive to gender issues

Ensuring female beneficiaries of community programmes

Community initiatives specifically targeted at the empowerment of women and girls

Strategies to ensure that community investment projects and programmes (including economic, social and environmental) positively impact women and girls

Other established or emerging best practices

CSI programme especially dedicated to women - especially in rural communities to create income in women headed households

Achieving and maintaining gender equality in senior management and board positions

Achieving and maintaining gender equality in middle management positions

Equal pay for work of equal value

Flexible work options

Support for pregnant women and those returning from maternity leave

Recruitment and retention, including training and development, of female employees

Gender-specific health and safety issues

Gender-based violence and harassment

Education and training opportunities for women workers

Creating and maintaining workplace awareness of gender equality and, inclusion and non-discrimination for all workers

Mentoring and sponsorship opportunities for women workers

Other established or emerging best practices

KPIs and targets for gender equity - generally and in senior and middle management positions, Women's forum run by Senior Executive for HR to discuss gender issues, bursaries and learnerships for women

Achieving and maintaining gender equality in senior management and board positions

Achieving and maintaining gender equality in middle management positions

Recruitment and retention, including training and development, of female employees

Other established or emerging best practices

externally verified data on employment equity, senior management etc.

Supplier diversity programme

Composition of supplier base by sex

Support for women business owners and women entrepreneurs

Supplier monitoring and engagement on women's empowerment and gender equality including promotion of the Women's Empowerment Principles to suppliers

Other established or emerging best practices

KPIs and targets for procurement from women owned businesses - externally verified