Information is reviewed by multiple stakeholders (e.g., representatives of groups prioritized in stakeholder analysis)

Information is reviewed by a panel of peers (e.g., members of the same industry, competitors, benchmarked leaders, others organized via Global Compact Local Network)

Information is assured by independent assurors (e.g., accounting or consulting firm) using their own proprietary methodology

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)

Other established or emerging best practices

El informe es verificado por auditores y sigue las directrices internacionales más exigentes del International Integrated Reporting Council,Global Reporting Initiative y Naciones Unidas a través de sus 10 principios del Global Compact y sus 17 ODS

Applies the GRI Sustainability Reporting Guidelines or the GRI Standards

Is 'in accordance - comprehensive' with GRI Standards

Applies elements of the International Integrated Reporting Framework

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

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

Los compromisos adquiridos con nuestros grupos de interés se articulan a través del Plan Director de Responsabilidad Empresarial cuyo objetivo es vincular comportamientos responsables en todos los niveles de la organización

Analyze each segment of the value chain carefully, both upstream and downstream, when mapping risks, opportunities and impacts

Communicate policies and expectations to suppliers and other relevant business partners

Implement monitoring and assurance mechanisms (e.g. audits/screenings) for compliance within the company’s sphere of influence

Undertake awareness-raising, training and other types of capacity building with suppliers and other business partners

Other established or emerging best practices

Promovemos la integración de buenas prácticas éticas, sociales y ambientales en la cadena de suministro. Invertir en proveedores que comparten nuestros valores ayuda a evitar riesgos que pueden afectar a nuestro posicionamiento como empresa responsable

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

Accenture tiene un sistema global de gestión de políticas y procedimientos internos que son más exigentes que los de la legislación vigente. Además, se lleva a cabo un seguimiento y control continuo del cumplimiento de estas políticas y procedimientos

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

Accenture integra el respecto por los derechos humanos en su actividad marcando directrices obligatorias para los más de 120 países en los que opera con el fin de poder hacer un seguimiento y una evolución orientados a la mejora continua

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)

Statement of policy publicly available and communicated internally and externally to all personnel, business partners and other relevant parties (BRE 1 + BRE 5 + ARE 1 + ARE 5)

Other established or emerging best practices

Accenture cuenta con políticas internas que le permiten detectar y analizar los principales riesgos en esta materia para afrontarlos y gestionarlos, así como un sólido Programa de Cumplimiento

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

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

Outcomes of integration of the Labour principles

Other established or emerging best practices

Accenture ha obtenido un año más, desde el 2009, la certificación OHSAS 18001:2007 para todas sus compañías y centros de trabajo y ha renovado el Certificado de Empresa Saludable

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

Contamos con un programa de diversidad enfocado en el desarrollo profesional de la mujer, la integración del colectivo LGBT y de las personas con capacidades diferentes. El Comité de Diversidad lidera el Plan Estratégico de Inclusión y Diversidad

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

Hemos renovado el Certificado de Empresa Saludable. Nuestro compromiso con la salud y el bienestar se refleja en la adhesión a la Declaración de Luxemburgo donde nos comprometemos a poner en práctica y a difundir los principios que en ella se defienden

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

El Sistema de Gestión Ambiental articula los programas ambientales orientados a hacer un consumo responsable de los recursos, llevar a cabo una correcta gestión de los residuos y controlar las emisiones indirectas a la atmósfera

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

Accenture ha renovado un año más, desde el año 2008, el certificado ISO 14001 en todos sus centros de trabajo. Además, a lo largo del año fiscal 2017 ha llevado a cabo la adaptación del Sistema de Gestión Ambiental a la nueva Norma ISO 14001: 2015

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

El respeto por el medioambiente es uno de los compromisos adquiridos en el Plan Director de Responsabilidad Empresarial de la compañía que se materializa a través del Sistema de Gestión Ambiental y los programas ambientales

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)

Statement of support for international and regional legal frameworks, such as the UN Convention against Corruption (D2)

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

Policy on anti-corruption regarding business partners (D5)

Other established or emerging best practices

Contamos con un Modelo de Prevención del Delito, articulado por el Comité de Compliance, en el que se explicitan las medidas de control debido establecidas por la compañía, así como el procedimiento de investigación y respuesta ante la ruptura de éstas

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

Nuestro programa interno de cumplimiento y sensibilización, que todos los profesionales de la compañía tienen la obligación de conocer y seguir, está diseñado para prevenir, detectar y corregir las políticas y violaciones en materia anticorrupción

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

Accenture lleva a cabo un seguimiento y control continuos del cumplimiento de las políticas y procedimientos internos como parte integral del programa de Gobierno Corporativo

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

Develop relevant products and services or design business models that contribute to UN goals/issues

Adopt and modify operating procedures to maximize contribution to UN goals/issues

Other established or emerging best practices

Accenture ha suscrito los siete Principios para el Empoderamiento de la Mujer (UNGC Women’s Empowerment Principles), impulsados por el Pacto Mundial de las Naciones Unidas y por el Fondo de Desarrollo de las Naciones Unidas para la Mujer (UNIFEM)

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

Fundación Accenture, con la iniciativa “Juntos por el Empleo de los más Vulnerables”, pone al servicio de las entidades sociales soluciones digitales que optimizan los servicios y forman en habilidades que se requieren para trabajar en el mundo digital

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

Nuestra colaboración con las principales instituciones refuerza nuestro compromiso de impulsar el avance de la economía y la sociedad españolas. Contamos con más de 150 alianzas con líderes de mercado para reforzar nuestras capacidades tecnológicas

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

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

El Área de Responsabilidad Empresarial de Accenture España presenta los resultados y avances en materia de sostenibilidad ante la Dirección y los grupos de interés

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

Para entender las inquietudes de los grupos de interés se tienen en cuenta los tres principios de la norma AA1000: inclusividad, relevancia y capacidad de respuesta

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

El Área de Responsabilidad Empresarial de Accenture España rinde cuentas ante la Dirección y es la responsable de implantar y hacer seguimiento de una estrategia de desarrollo sostenible que contemple las inquietudes de todos los grupos de interés

SDG 1: End poverty in all its forms everywhere

SDG 2: End hunger, achieve food security and improved nutrition and promote sustainable agriculture

SDG 3: Ensure healthy lives and promote well-being for all at all ages

SDG 4: Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all

SDG 5: Achieve gender equality and empower all women and girls

SDG 6: Ensure availability and sustainable management of water and sanitation for all

SDG 7: Ensure access to affordable, reliable, sustainable and modern energy for all

SDG 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all

SDG 9: Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation

SDG 10: Reduce inequality within and among countries

SDG 11: Make cities and human settlements inclusive, safe, resilient and sustainable

SDG 12: Ensure sustainable consumption and production patterns

SDG 13: Take urgent action to combat climate change and its impacts

SDG 14: Conserve and sustainably use the oceans, seas and marine resources for sustainable development

SDG 15: Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss

SDG 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels

SDG 17: Strengthen the means of implementation and revitalize the global partnership for sustainable development

Opportunities and responsibilities that one or more SDGs represent to our business

Where the company’s priorities lie with respect to one or more SDGs

Goals and indicators set by our company with respect to one or more SDGs

How one or more SDGs are integrated into the company’s business model

The (expected) outcomes and impact of your company’s activities related to the SDGs

If the companies' activities related to the SDGs are undertaken in collaboration with other stakeholders

Other established or emerging best practices

Rendimos cuentas sobre la nuestra aportación a los 17 ODS siguiendo nuestro Plan Director de RSC. En el Informe rendimos cuentas sobre los 10 ODS sobre los que tenemos mayor capacidad de influencia resaltando nuestra contribución directa a los ODS 8 y 9