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 - comprehensive' with GRI Standards

Communicate policies and expectations to suppliers and other relevant business partners

Other established or emerging best practices

The company created in 2014 a sustainability dashboard that defines goals to all business units and areas. For the procurement department, some goals were defined to ensure value chain management through rosk maps and action plans implementation.

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

Other established or emerging best practices

There are 2 instances (Mesa Diretora and Diretoria Eleita) elected by the board, that are responsible for defining strategic guidelines. The two groups work in a checks and balances system and there are two Sustainability Committees linked to each of them

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

In 2013 a commission was established to deal with matters relating to combating sexual and moral harassment. Einstein is also certified by Planetree for its humanized services. In 2014 a committee for woman empowering was created.

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

Einstein offers communication channels for employees to report risks and abuses. There is an ethics committee to discuss and take decisions about each complaint. All employees get to know and firm their commitment to institution ethics guidelines, yearly.

Process to ensure that internationally recognized human rights are respected

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

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

Einstein has permanent programs to offer humanized health care for its patients: inpatients can be visited by their pets, promoting conditions for emotional healing; palliative care are offered for terminal patients, 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

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).

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

Outcomes of integration of the Labour principles

Other established or emerging best practices

Human Resources Management includes organizational climate surveys, individual development plan linked to a organizational development plan, goals for # of training hours per employee, etc.

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

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

A specific dashboard (part of Co`s BSC) of employee safety is established. An accident rate is monitored and there are strict goals to be reached. Einstein has the lower accident index in the country, according to ANAHP - Private hospitals association.

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

Specific commitments and goals for specified years

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

Since 2007 Einstein measures its GHG emissions and has reduced it in 41%, since then. In order to continuous reduces its impacts of health services waste, in 2014 two autoclaves are being installed for internal treatment of infectious waste.

Environmental risk and impact assessments

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

Einstein's EMS establishes regenerative engineering principles: inefficiencies of a system are utilized to feed another system. Examples of that can be found in the 3 green buildings (gold certified by US GBC) and in the WWTP under implementation.

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)

Policy on anti-corruption regarding business partners (D5)

Process to deal with incidents (D13)

Other established or emerging best practices

Emerging best practices: Einstein intends to create specific training for leadership and a confidential channel for reporting abuse.

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

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)

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)

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

Einstein offers support to public hospitals through a telemedicine program. It also offers graduation and other courses for health professionals and works for retaining those graduates inside the institution.

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

Einstein was founded as a non-profit civil organization institution and since the beginning of its activities it has been recognized for its social responsibility programs in partnership with local and national government.

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

Own resources and public resources are invested in social programs for organ transplantation, ambulatory assistance, public hospitals management and aged care.

Publicly advocate the importance of action 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

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

Einstein's COP was the first GRI - G4 Comprehensive report from health services sector, in the world. So, consulting internal and external stakeholders was compulsory.

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)