Trade Union CSR Analysis system

Social and labor assessment of sustainability reports- CSR

An Union approach – September, 17th of 2017

«An action plan against the political blockade and corporative resistance to Key Performance Indicators (KPI) and others key tools on CSR and sustainability» (FS CCOO to DimasoLab Proyect. Trade Unios and Non Financial Reporting. Directives and law. CSR regulation)

Designed for large companies / large union sections. But if there is interest in companies / sections smaller, also you can / should be used. More and more companies are producing this type of report, thanks to social and union pressure. Key factors are the increase of social clauses in public procurement   or the advancement of socially responsible investment), the legislative pressure (Non-Financial Information Directive, business process and Human Rights …)

See Spanish versión and examples (link)

These reports are named in different ways (good governance, sustainability, CSR, integrated report …). If there is no reply, dialogue and contrast, reports will continue being used for image issues, green- washing, marketing and reputational defense to benefit only certain groups, either the company itself or external.


Previous: search the company’s RSE report. If company does not produce report, go to mother company. In this case, the key is to assess the consistency and subsidiary liability  (key concepts: outsourced responsibility, production chain, due diligence …) In any case the idea is that mother companies reports include union´s point of view  of all the companies group.

To contrast the current labor situation of the company, other company´s reports will be assessed (governance, remuneration reports …), other relevant external reports, contrasted press information…

Also, a questionnaire focus on these issues can be sent to the company. The idea is to achieve a channel of direct and permanent dialogue with the company in these issues; to promote the delegate RSE sustainability.


Basic Instructions:


A .- 1. Download the report of the company (on the web) 2. Print the ‘analytical index’ (ratio indicator GRI – page memory). 3. Use the PDF program finder. 4. Search combining several methods: keywords (eg ‘union’, ‘agreement’, ‘ccoo’; indicator table selected nomenclature attached (eg 1.1, LA2 …), detailed memory read GRI ….


B .- Prepare a summary union with the view on each of the blocks of the objectives set out in the document  “Objectives of CCOO in  the evaluation of CSR reports(attached) are a space for our opinion, report serious omissions, positive proposals …


C .- SCORING (This step can be omitted or left for a later stage) – Assessment (subjective) of each block (0 to 4), which will be modified by sharing, definition of objective indicators … (Attention : a serious issue can cause the ion block now rating down significantly positive, too.). The punctuation will be justified in the corresponding text block

Rating 0 to 4 (according to table example) of each block, as with the objectives. It can be done by assessing  each of the indicators through the middle, but weighting correction on extraordinary events (positive or negative) and additional indicators




      LA4: percentage of employees covered by a collective agreement
Criteria for the analysis  Qualitative evaluation criterion
Breakdown of the percentage of employees covered by collective bargaining agreements 0: no data:                                                                         No answer
1: anecdotic information (0-30%)                                 Some qualitative information without data

or irrelevant quantitative information


2: scarce information (30-60%)                                     At least  % disaggregated of employees                                                   covered by agreement
3: abundant information (60-90%)                                 Certain breakdown of agreements and

percentages of covered employees


4: complete information ((90/100%  )                            breakdown of agreements and   percentages

of covered employees.



Basic documentation / consultation documents:
GRI Guide for Reporting (Specification on each indicator):

Recommendations CERSE on content of reports:


CERSE Indicators:


Global Reporting Initiative (GRI) A Trade Union Checklist. What Trade Unionists Need to Know about:




Objectives of CCOO in the evaluation of CSR memories
GRI Block Objetives Pay attention to:

CSR commitment/ sustainability(Estrategy)

Increase the company’s commitment to CSR. Align CSR with sectoral problems. Pay attention to the concept of management and adaptation to change Description and valuation of the department and / or commission CSR in the Council and CSR Master Plan.  Real functions and  attributes.Pay attention to the President’s letter. Does it include commitments, facts and relevant changes (management of changes)?
Globality of information (profile, parameters, content, commitment) To achieve full report coverage (group,   daughter company, suppliers,…). Highlight participatory initiatives, legal norms, agreements and conventions against voluntary regulation or private iniciatives. Stakeholder´s expectation,


attention to GRI verification.   Code of conduct: union participation? ¿relevant for CSR or it is “disciplinary control of staff”?

Relationship with stakeholders Correct identification of stakeholder , especially Union as a stakeholder. Attention: danger of substitution by suggestion box, surveys, working environment,… “Map” of stakeholders interest that have been taken into account
Indicators of economic performance Greater transparency and equitygreater responsibility of the company with itself (economic reserve). Tax responsibility. Bonus, incentives. Principles of transparency, globality and equity. Concepts of gender gap, wage gap, living wageCorporate tax reponsibility.
 Environmental impact indicators Attention to indicators with a direct impact on occupational health.To specify our contribution to the fight against climate change.
Labor indicators To increase the quality of employment indicators. Job creation data. Status of the equality  plan. Gender gap, wage gap, psychosocial issues
Indicators of human rights performance Pay attention to indicators related to freedom of association and non-discrimination (important aspect in global companies). OIT Convention.
Indicators of performance: society


To achieve greater responsibility of the company in its impacts on society (social exclusion, fight against corruption, area of social influence. Overpayment. Influences through lobbies.
Performance indicators on products and services To improve the quality of «what we sell and how we sell it»
Sector specific indicators To achieve social and environmental criteria throughout the scope of the company
















Pay attention to “Participation of stakeholders” and “Equal pay between women and men”.

The minimum to produce a report only for these two blocks of indicators (shaded in yellow) G4-24 to 27, and G4-54, also labor indicators (block 6 GRI)



G4-1 Statement by the principal responsible for the decisions of the organization (Executive director, president or similar) on the relevance of sustainability to the organization and the strategy of the organization with a view to addressing the issue.
G4-2 Describe the main effects, risks and opportunities. The first description should focus on the effects of the organization in the field of sustainability and stakeholders, without forgetting the rights recognized by the national laws and relevant international standards. They should take into account the range of reasonable expectations and interests of stakeholders of the organization. The second section should focus on the impact of trends, risks and opportunities related to sustainability have on the long – term prospects and economic performance of the organization with specific and relevant information for groups of shareholder interest ,providers of capital that can work in this area in the future
G4-9 Scale of organization (number of employees)
G4-10 a. Number of employees by labor contract and sex. b. Number of permanent employees by type of contract and sex. c. Size of the workforce by employees, contract workers and sex. d. Size of the template by region and sex. e. Indicate whether a substantial part of the work of the organization is played by self – employed legally recognized, or people who are not employees or hired such workers as employees and contract employees by contractors. F. Communicate any significant change in the number of workers (eg seasonal hiring in the tourist season or in the  agricultural sector)
G4-11 Percentage of employees covered by collective bargaining agreements.
G4-13 Any significant change that has taken place during the period under analysis in the size, structure, ownership or supply chain of the organization.
G4-14 How it addresses the organization, if applicable, the principle of precaution.
G4-15 List of charters, principles or other external economic, environmental and social initiatives that the organization subscribes to or has adopted.





G4-24 List of stakeholders engaged by the organization.
G4-25 Indications on which the choice of the interest groups with which you work is based
G4-26 The organization’s focus on stakeholder engagement, including the frequency with which it collaborates with different types and groups of stakeholders, or whether participation a group specifically made in the process of elaboration of reports.
G4-27 Key issues and problems that have arisen following the participation of stakeholders and the assessment by the organization, among other things by memory. Specify which stakeholder groups raised each of the key issues and issues.
G4-36 To indicate whether there are executive or responsible positions in economic, environmental and social matters in the organization, and whether their holders report directly to the highest governance body.
G4-51 To describe the remuneration policies for the superior governing body and senior management, according to the following types of remuneration:

fixed remuneration and variable remuneration: performance-based remuneration; remuneration in shares; cousins; and deferred dividend shares or shares transferred; bonuses or incentives for hiring; severance pay; refunds; pensions and retirement, taking into account the difference between benefit schemes and types of remuneration of the highest governing body, senior management and all other employees.

G4-52 Processes by which it determines the remunerates tion. Indicate if consultants are used to determine the remuneration and if these are independent of the management. Indicate any other relationship that such consultants have in relation to remuneration may have with the organization
G4-53 How the interest of stakeholders is solicited and taken into account in terms of remuneration.



To calculate the ratio of the total annual remuneration of the best paid person in the organization in each country where they carry out significant transactions with the average annual total compensation of all staff (not counting the best paid person) in the country
G4-55 To calculate the ratio of the percentage increase in total annual compensation of the highest paid person in the organization in each country where out significant operations are with the percentage increase in the average annual total remuneration of all staff (not counting the person best paid) of the corresponding country.
G4-56 To describe the values, principles, standards and norms of the organization, such as codes of conduct or ethical codes






G4-EC1 Indicate the direct economic value generated and distributed according to the «accrual principle», taking into account, inter alia, the basic elements for the international operations of the organization listed below.
G4-EC5 R elation between the initial wage by gender and local minimum wage in places where significant operations are carried.
G4-EN2 What percentage of recycled materials was used to manufacture the main products and services of the organization.
G4-EN3 Internal energy consumption. Total fuel consumption from non-renewable sources and renewable sources. Electrici ty consumption. Total energy consumption. Standards and methods applied in the calculation.
G4-EN6 Reduction of energy consumption. What reductions in energy consumption are the direct result in favor of conservation and efficiency. What types of energy are included in the reductions.
G4-EN29 Monetary value of significant fines and num ro of non – monetary sanctions for noncompliance with laws and environmental regulations.
G4-EN30 Significant environmental impacts of transporting products and other goods and materials used for the activities of the organization and personnel transport.
G4-LA1 Number and rate of hiring and average turnover of employees, broken down by age group, sex and region.
G4-LA2 Benefits for full-time employees broken down by significant locations of activity (life insurance, medical insurance, maternity or paternity leave, pension fund …)
G4-LA3 Rates of return to work and retention s tra maternity or paternity, disaggregated by sex (number of employees who were entitled to maternity leave or parental leave, by gender …)
Aspect: Health and safety at work
G4-LA5 Percentage of workers represented in formal joint health and safety committees. Indicate at which level each of the formal committees usually operates.
G4LA6 Type and rate of injuries, occupational diseases, lost days, absenteeism and fatalities related to work by region and sex.
G4-LA8 Health and safety issues covered in formal agreements with trade unions. Indicate the percentage of the issues covered in such agreements.
Aspect: Training and education
G4-LA9 Average annual training hours per employee, disaggregated by sex and by job category.
G4-LA10 Skills management and continuing education programs that promote the employability of workers and help them manage the end of their careers. Type and scope of programs and assistance.
G4-LA11 Employees percentage receiving regular performance and career development reviews, by gender and professional category.
Aspect: Diversity and equal opportunities
G4-LA12 Composition of governing bodies and breakdown of staff by professional category and sex, age, minority membership and other indicators of diversity.



Aspect: Equal pay between women and men




Ratio of the basic salary of men to women, broken down by professional category and by significant locations of activity.

a. Indicate the relationship between basic salary and remuneration of women compared to men for each professional category and major operations. (*) b. Facilitate the definition used to establish «sites with significant operations».

Aspect: evaluation of labor practices of the suppliers
G4-LA14 Percentage of new suppliers that were examined based on criteria related to labor practices.
Aspect: complaint mechanism on labor practices
G4-LA16 Number of claims on labor practices that have been submitted, addressed and resolved through formal complaint mechanisms

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