ENVIRONMENT |
Materials |
Inputs used to manufacture and package an organization’s products and services can be non-renewable materials, such as minerals, metals, oil, gas, or coal; or renewable materials, such as wood or water. Both renewable and non-renewable materials can be composed of virgin or recycled input materials. |
Natural Capital |
301-1: Total weight or volume of materials that are used to produce and package the organization’s primary products and services by:
- non-renewable materials used;
- renewable materials used
|
- |
- |
- |
SDG 8 Target 8.4 |
Value Creation Diagram
First Gen’s Support in Attaining the Sustainable Development Goals
|
Energy |
Refers to how an organization can consume energy in various forms, such as fuel, electricity, heating, cooling or steam. Energy can be self-generated or purchased from external sources and it can come from renewable sources (such as wind, hydro or solar) or from non- renewable sources (such as coal, petroleum or natural gas). |
Natural Capital |
302-1: Energy consumption within the organization 302-4: Reduction of energy consumption EU11: Average generation efficiency |
- |
- |
- |
SDG 7 Target 7.2 SDG 8 Target 8.4 SDG 13 Target 13.1 |
Manufactured Capital Performance
Natural Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
Water and Effluents |
Refers to the amount of water withdrawn and consumed by an organization and the quality of its discharges can impact the functioning of the ecosystem in numerous ways. Direct impacts on a catchment can have wider impacts on the quality of life in an area, including social and economic consequences for local communities and indigenous peoples. |
Natural Capital |
303-1: Interactions with water as a shared resource 303-2: Management of water discharge-related impacts 303-3: Water withdrawal 303-4: Water discharge 303-5: Water consumption |
Water Management IF-EU-140a.1 IF-EU-140a.2 IF-EU-140a.3 |
- |
- |
SDG 6 Target 6.3 SDG 8 Target 8.4 |
Natural Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
Content Index
|
Emissions |
Emissions into air, which are the discharge of substances from a source into the atmosphere. Types of emissions include: greenhouse gas (GHG), ozone-depleting substances (ODS), and nitrogen oxides (NOx) and sulfur oxides (SOx), among other significant air |
Natural Capital |
305-1: Direct greenhouse gas (GHG) emissions (Scope 1) 305-2: Indirect greenhouse gas (GHG) emissions (Scope 2) 305-3: Other indirect greenhouse gas (GHG) emissions (Scope 3) 305-4: Greenhouse gas (GHG) emissions intensity 305-5: Reduction of GHG emissions 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions |
Greenhouse Gas Emissions & Energy Resource Planning IF-EU-110a.1 IF-EU-120a.1 |
Governance Risk Management Metrics and Targets |
- |
SDG 7 Target 7.1, 7.2 SDG 13 Target 13.1 |
Making Our Operations Resilient
Natural Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
Content Index
|
Waste |
Generated in the organization’s own activities, for example, during the production of its products and delivery of services. It can also be generated by entities upstream and downstream in the organization’s value chain, for example, when suppliers process materials that are later used or procured by the organization, or when consumers use the services or discard the products that the organization sells to them. Waste can have significant negative impacts on the environment and human health when inadequately managed. These impacts often extend beyond locations where waste is generated and discarded. The resources and materials contained in waste that is incinerated or land filled are lost to future use, which accelerates their depletion. |
Natural Capital |
306-2: Management of significant waste-related impacts 306-3: Waste generated 306-4: Waste diverted from disposal 306-5: Waste directed to disposal |
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- |
- |
SDG 6 Target 6.3 SDG 12 Target 12.5 SDG 15 Target 15.1, 15.5 |
Natural Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
Climate Action |
Refers to stepped-up efforts to reduce greenhouse gas emissions and strengthen resilience and adaptive capacity to climate-induced impacts, including: climate-related hazards in all countries; integrating climate change measures into national policies, strategies and planning; and improving education, awareness-raising and human and institutional capacity with respect to climate change mitigation, adaptation, impact reduction and early warning |
Natural Capital Risks and Oppor- tunities Human Capital Financial Capital |
2-22: Statement on sustainable development strategy 201-2: Financial implications and other risks and opportunities due to climate change |
Greenhouse Gas Emissions & Energy Resource Planning IF-EU-110a.3 |
Risk Management Strategy Governance |
- |
SDG 13 Target 13.1 |
Making Our Operations Resilient
Manufactured Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
Content Index
|
Environmental Compliance |
Refers to an organization’s compliance with environmental laws and/or regulations. This includes compliance with international declarations, conventions and treaties, as well as national, sub-national, regional, and local regulations |
Natural Capital |
2-27: Compliance with laws and regulations |
- |
Strategy |
- |
SDG 16 Target 16.3 |
Natural Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
Biodiversity |
Protecting biological diversity is important for ensuring the survival of plant and animal species, genetic diversity, and natural ecosystems. In addition, natural ecosystems provide clean water and air, and contribute to food security and human health. Biodiversity also contributes directly to local livelihoods, making it essential for achieving poverty reduction, and thus, sustainable development. |
Natural Capital |
304-1: Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas 304-3: Habitats protected or restored 304-4: Total number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk |
- |
- |
- |
SDG 15 Target 15.1, 15.5 |
Natural Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
SOCIAL |
Employment |
Refers to an organization’s approach to employment or job creation, that is, an organization’s approach to hiring, recruitment, retention and related practices, and the working conditions it provides. It also covers the employment and working conditions in an organization’s supply chain. |
Human Capital |
2-7: Employees 401-1: Total number and rates of new employee hires and employee turnover by age group, gender and region 401-2: Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation |
- |
- |
Human Rights Training |
SDG 8 Target 8.5, SDG 10 Target 10.3 |
Human Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
Labor / Management Relations |
Refers to an Organization’s consultative practices with employees and their representatives, including its approach to communicating significant operational changes |
Human Capital |
402-1 Minimum notice periods regarding operational changes |
- |
- |
- |
SDG 8 Target 8.8 |
Human Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
Occupational Safety & Health |
Healthy and safe work conditions involve both prevention of physical and mental harm, and promotion of workers’ health. Prevention of harm and promotion of health require an organization to demonstrate commitment to workers' health and safety. They also require the organization to engage workers in the development, implementation, and performance evaluation of an occupational health and safety policy, management system and programs that are appropriate to the organization’s size and activities. |
Human Capital Social & Relationship Capital |
403-1: Occupational health and safety management system 403-2: Hazard identification, risk assessment, and incident investigation 403-3: Occupational health services 403-4: Worker participation, consultation, and communication on occupational health and safety 403-5: Worker training on occupational health and safety 403-6: Promotion of worker health 403-9: Work-related injuries 403-8: Workers covered by an occupational health and safety management system 403-10: Work-related ill health |
Workforce Health & Safety IF-EU-320a.1 |
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- |
SDG 3 Target 3.8 SDG 8 Target 8.8 |
Corporate Governance
Human Capital Performance
Social and Relationship Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
Content Index
|
Local Communities |
Refers to individuals or groups of individuals living or working in areas that are affected or that could be affected by the organization’s activities. The local community can range from those living adjacent to the organization's operations to those living at a distance. An organization’s activities and infrastructure can have significant economic, social, cultural, and/or environmental impacts on local communities. Where possible, organizations are expected to anticipate and avoid negative impacts on local communities. |
Social & Relationship Capital |
204-1: Proportion of spending on local suppliers at significant locations of operation 411-1: Total number of incidents of violations involving rights of indigenous peoples and actions taken 413-1: Percentage of operations with implemented local community engagement, impact assessments, and development programs |
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- |
Non discrimi- nation Human rights grievance mechanisms Rights of indigenous people |
SDG 2 Target 2.3 |
Corporate Governance
Social and Relationship Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
Supplier Social Assessment |
Impacts the organization either causes or contributes to, or that are directly linked to its activities, products, or services by its relationship with a supplier. |
Social & Relationship Capital |
403-5: Worker training on occupational health and safety 403-7: Prevention and mitigation of occupational health and safety impacts directly linked by business relationships 403-9: Work-related injuries 403-10: Work-related ill health 414-1: New suppliers that were screened using social criteria |
- |
- |
Labor practices and decent work Forced or compulsory labor Child labor Human rights grievance mechanism |
SDG 3 Target 3.4 SDG 8 Target 8.8 |
Social and Relationship Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
Customer Health and Safety |
Refers to an organization’s systematic efforts to address health and safety across the life cycle of a product or service, and its adherence to customer health and safety regulations and voluntary codes |
Social & Relationship Capital |
416-1: Assessment of the health and safety impacts of product and service categories |
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- |
- |
- |
Manufactured Capital Performance |
Customer Privacy |
Includes losses of customer data and breaches of customer privacy. These can result from non-compliance with existing laws, regulations and/or other voluntary standards regarding the protection of customer privacy |
Social & Relationship Capital |
418-1:Substantiated complaints concerning breaches of customer privacy and losses of customer data |
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- |
- |
- |
Social and Relationship Capital Performance
Intellectual Capital Performance
|
Customer Relationships |
Refers to managing interactions with previous, current, and potential customers. Companies that manage their customer relations well develop a customer experience strategy that strengthens customer retention and promotes customer acquisition. |
Social & Relationship Capital |
EU3: Number of residential, industrial, institutional and commercial customer accounts |
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- |
- |
- |
Social and Relationship Capital Performance
Content Index
|
Stakeholder Engagement |
Refers to the process through which an organization actively communicates and collaborates with individuals, groups, or entities who have a vested interest or concern in the organization's activities, decisions, or outcomes. It involves seeking input, feedback, and dialogue to better understand and address the needs, expectations, and concerns of these stakeholders |
Social & Relationship Capital |
2-29:Approach to stakeholder engagement |
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- |
Rights of indigenous people Non discrimina- tion Human rights grievance mechanism |
SDG 16 Target 16.b |
First Gen's 2023 Materiality Determination Process
Social and Relationship Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
Power Supply Availability |
Refers to the consistent and uninterrupted availability of electrical power or electricity to meet the needs of consumers, businesses, and industries within a specific area or region. It signifies the reliability and stability of the electrical grid or power infrastructure, ensuring that electricity is consistently accessible to users without frequent interruptions, blackouts, or voltage fluctuations |
Manufactured Capital |
EU30: Average Plant Availability |
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- |
- |
SDG 7 Target 7.1 SDG 13 Target 13.1 |
Manufactured Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
Human rights |
Rights inherent to all human beings, which include, at a minimum, the rights set out in the United Nations (UN) International Bill of Human Rights and the principles concerning fundamental rights set out in the International Labour Organization (ILO) Declaration on Fundamental Principles and Rights at Work |
Human Capital Social & Relationship Capital |
2-23: Policy commitment 406-1: Total number of incidents of discrimination and corrective actions taken |
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- |
Human rights assessment |
SDG 5 Target 5.1 SDG 8 Target 8.8 |
Corporate Governance
Human Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
Training and Education |
Refers to an organization’s approach to training and upgrading employee skills, and performance and career development reviews. It also includes transition assistance programs to facilitate continued employability, and the management of career endings due to retirement or termination. |
Human Capital |
404-1: Average hours of training per year per employee by gender, and by employee category 404-2: Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings |
- |
- |
- |
SDG 8 Target 8.2, 8.5 |
Human Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
Diversity and Equal Opportunity |
Refers to an organization’s approach to diversity and equal opportunity at work. When an organization actively promotes diversity and equality at work, it can generate significant benefits for both the organization and workers. For example, the organization can gain access to a larger and more diverse set of potential workers. These benefits also flow through to society in general, as greater equality promotes social stability and supports further economic development. |
Human Capital |
2-7: Employees 405-1: Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity 406-1: Total number of incidents of discrimination and corrective actions taken |
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- |
Non discrimina- tion Human rights grievance mechanism |
SDG 5 Target 5.1, 5.5 SDG 8 Target 8.5, 8.8 |
Corporate Governance
Human Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
GOVERNANCE |
Economic Performance |
Includes the economic value generated and distributed (EVG&D) by an organization; its defined benefit plan obligations; the financial assistance it receives from any government; and the financial implications of climate change. |
Financial Capital Human Capital |
201-1: Direct economic value generated and distributed 201-2 Financial implications and other risks and opportunities due to climate change |
- |
Risk Management Strategy Governance |
- |
SDG 13 Target 13.1 |
Making Our Operations Resilient
Financial Capital Performance
Social and Relationship Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
Market Presence |
Refers to an organization’s contribution to economic development in the local areas or communities where it operates. For example, this can include the organization’s approaches to remuneration or local hiring. |
Financial Capital Social & Relationship Capital |
202-1 Ratios of standard entry level wage by gender compared to local minimum wage |
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- |
- |
SDG 5 Target 5.1 SDG 8 Target 8.5 |
Human Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
Indirect Economic Impacts |
Includes the impacts of an organization’s infrastructure investments and services supported. |
Financial Capital Social & Relationship Capital |
203-1 Infrastructure investments and services supported 203-2 Significant indirect economic impacts |
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- |
- |
SDG 3 Target 3.8 SDG 8 Target 8.5 SDG 9 Target 9.c |
Social and Relationship Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
Tax |
Refers to important sources of government revenue and are central to the fiscal policy and macroeconomic stability of countries. They are acknowledged by the United Nations to play a vital role in achieving the Sustainable Development Goals. They are also a key mechanism by which organizations contribute to the economies of the countries in which they operate. Taxes paid by an organization reflect that profitability depends on many factors external to the organization, including access to workers, markets, public infrastructure and services, natural resources, and a public administration |
Financial Capital Social & Relationship Capital |
207-1 Approach to tax 207-2 Tax governance, control, and risk management |
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- |
- |
- |
Financial Capital Performance
|
Innovation |
Refers to the process that an individual or organization undertakes to conceptualize brand new products, processes, and ideas, or to approach existing products, processes, and ideas in new ways. |
Intellectual Capital |
- |
- |
- |
- |
SDG 9 Target 9.c |
Manufactured Capital Performance
Intellectual Capital Performance
First Gen’s Support in Attaining the Sustainable Development Goals
|
Sustainable Finance |
Process of taking environmental, social, and governance (ESG) considerations into account when making investment decisions |
Financial Capital |
- |
- |
- |
- |
- |
Financial Capital Performance
|
Business Ethics and Conduct |
Application of ethical values to business behavior |
Governance Human Capital |
2-22: Statement on sustainable development strategy 2-23: Policy commitment |
- |
- |
- |
- |
Who We Are
Corporate Governance
|
Corporate Governance |
Refers to the system of rules, practices and processes by which a company is directed and controlled. |
Governance |
2-9: Governance structure and composition 2-10: Nomination and selection of the highest governance body 2-11: Chair of the highest governance body 2-12: Role of the highest governance body in overseeing the management of impacts 2-13: Delegation of responsibility for managing impacts 2-14: Role of the highest governance body in sustainability reporting 2-15 Conflicts of interest 2-17: Collective knowledge of the highest governance body 2-18 Evaluation of the performance of the highest governance body 2-19 Remuneration policies 2-20: Process to determine remuneration 2-27: Compliance with laws and regulations |
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Governance |
Non discrimination |
- |
Corporate Governance
Board of Directors
Senior Management List
|
Risk Management |
Process of identifying, assessing and controlling threats to an organization's capital and earnings. |
Governance Human Capital Risks & Opportunities |
2-12:Role of the highest governance body in overseeing the management of impacts 2-22: Statement on sustainable development strategy |
- |
Risk Management |
- |
- |
Strategic Positioning
Managing Material Risks and Opportunities
Making Our Operations Resilient
|
Data Privacy |
Branch of data management that deals with handling personal data in compliance with data protection laws, regulations, and general privacy best practices. |
Human Capital Governance Intellectual Capital |
|
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- |
- |
- |
Human Capital Performance
Intellectual Capital Performance
|
Anti- corruption/ Bribery |
Refers to actions of an organization or its employees that can result in collusion with potential competitors, with the purpose of limiting the effects of market competition. This can include fixing prices or coordinating bids, creating market or output restrictions, imposing geographic quotas, and allocating customers, suppliers, geographic areas, or product lines. It also addresses anti-trust and monopoly practices which are actions of an organization that can result in collusion to erect barriers for entry to the sector, or to otherwise prevent competition. This can include unfair business practices, abuse of market position, cartels, anticompetitive mergers, and price-fixing. |
Financial Capital Social & Relationship Capital |
205-2 Communication and training about anti- corruption policies and procedures 205-3 Confirmed incidents of corruption and actions taken |
- |
- |
- |
SDG 16 Target 16.5 |
Corporate Governance
First Gen’s Support in Attaining the Sustainable Development Goals
|