GRI G4 Guidelines

About this report

This Sustainability Report is the fourth report that gA has produced to provide information regarding progress in our economic, social and environmental performance during 2015.

Using the guidelines proposed by the Global Reporting Initiative’s (GRI) G4 Guide, we have achieved the status of “in compliance”. Although this Report has not been verified by an external source, many of the processes presented here were certified by independent third parties in accordance with internationally recognized standards.

Commitment to the UN Global Compact

In 2015 we moved a step beyond our commitment to sustainability by adhering to the United Nations Global Compact. In this way, we formalized our commitment to the Principles of this initiative related to respect for human rights, implementation of better labor standards, environmental impact and the fight against corruption. Based on the document “Making the Connection”, from the United Nations and the Global Reporting Initiative (GRI), we present our Communication on Progress (COP), demonstrating compliance through the actions reported and putting a spotlight on the material standards in our company.

Human Rights

Principle 1

Businesses should support and respect the protection of internationally proclaimed human rights.

Principle 2

Businesses should make sure that they are not complicit in human rights abuses.

Labor Standards

Principle 3

Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining.

Principle 4

Businesses should uphold the elimination of all forms of forced and compulsory labor.

Principle 5

Businesses should uphold the effective abolition of child labor.

Principle 6

Businesses should uphold the elimination of discrimination in respect of employment and occupation.

Environment

Principle 7

Businesses should support a precautionary approach to environmental challenges.

Principle 8

Businesses should undertake initiatives to promote greater environmental responsibility.

Principle 9

Businesses should encourage the development and diffusion of environmentally friendly technologies.

Anticorruption

Principle 10

Principle 10: Businesses should work against corruption in all its forms, including extortion and bribery.

Materiality Analysis

Within the guidelines for producing this Report and defining the Strategic Sustainability Plan, we deepened our Materiality Analysis to define areas of sustainability with the greatest relevance for our business and stakeholders. The entire process, explained below, was carried out using the GRI Context of Sustainability, Materiality, Completeness and Stakeholder Inclusiveness as its foundation.

Process developed to define contents of the Report

Internal inputs

Strategic Sustainability Plan
gA 2020 Agenda
New company vision

1. Identification

Sustainability Committee identifies material aspects of sustainability for gA

External inputs

Key sustainability topics for the industry are benchmarked

Vision of internal interest groups

Analysis of priority aspects for sustainable management with key publics

2. Prioritization

Sustainability Committee prioritizes material aspects of sustainability for gA

Vision of external interest groups

Relativeness of external interest groups’ opinions based on GRI’s “Sustainability / Topics for Sectors”

Material Aspects GRI G4

The prioritized material aspects are linked to the material aspects in GRI G4 Guidelines. The following are the G4 material aspects to be reported and worked on in the future.
GRI G4 Material Aspects Coverage
Material aspects within the organization Material aspects outside of the organization Stakeholders impacted*
EC: Economic performance, market presence, indirect economic impacts X X I, E, AE, C
EN: Materials, Energy Water, Emissions, Effluents and Waste X X E, C
EN: Environmental assessment on suppliers X AE
LA: Employment, Occupational health and safety, training and education, Diversity and equal opportunities X E
LA: Evaluation of supplier labor practices X AE
HR: Evaluation X X E, C
SO: Local communities X C
SO: Anticorruption X X I, E
PR: Health and safety of clients, Labeling of products and services, Client privacy, Regulatory compliance. X X E, AE
* I: Investors, E: Employees, AE: Strategic Partners, C: Community

3. Validation

Top management validated the 2015 Sustainability Report and gA’s material aspects

4. Review and continuous improvement

Once the Report has been prepared, a process of improvement, review and feedback begins regarding the focus of sustainability in gA.

Strategic Plan for Sustainability

Management and measurment of indicators

Next reporting cycle on sustainability

General Basic Contents

General standard disclosures

Response

United Nations Global Compact

Strategy and analysis
G4-1: Statement by the CEO on the relevance of sustainability for the organization and its strategy. Message from the CEO
G4-2: Description of key impacts, risks, and opportunities. Message from the CEO | Sustainability Strategy: Roadmap, gA Commitments, Sustainability Governanced | About gA: Our Foundations: Ethics and Transparency
Organizational Profile
G4-3: Name of the organization About gA
G4-4: Primary brands, products, and services About gA: About gA, Our Foundations: Developments in 2015 | Business: Our value proposition
G4-5: Location of organization’s headquarters Buenos Aires, Argentina.
G4-6: Number of countries where the organization operates About gA: Our Foundations: Our History
G4-7: Nature of ownership and legal form Grupo ASSA S.A.
G4-8: Markets served Business: Our value proposition, Our clients
G4-9: Scale of the organization About gA | Business: Commitment
Total capitalization cannot be reported due to matters of confidentiality.
Clients by region
2014 2015
Argentina 32 21
Brazil 45 46
Chile 34 20
Mexico 49 46
Colombia 7 2
Global 19 18
Total 186 153
Clients by industry
2014 2015
Agro-industrial 3 4
Manufacturing 35 20
Telecommunications 10 5
Banking and Financial Services 8 6
Other services 8 6
Health 33 26
Construction 7 2
Retail 25 24
Consumer Goods 27 15
Natural Resources 23 9
Total 186 153
Clients by seniority
2014 2015
More than 10 years 15% 39%
Between 2 and 10 years 58% 49%
Less than 2 years 26% 12%
Suppliers by country
2014 2015
Argentina 164 169
Brazil 347 286
Chile 33 17
Colombia 22 15
United States 39 21
Mexico 189 156
Total 794 654
G4-10: Breakdown on employees in the organization. About gA: Commitment to Our People: Human Resources Indicators for 2015 Principle 6
2014 2015
F M Total F M Total
Collaborators by type of employment
Full time 489 900 1389 492 867 1359
Part time 6 5 11 9 5 14
Collaborators by type of contract
Indefinite or permanent 493 904 1397 494 849 1343
Fixed-term contract or temporary 0 0 0 6 23 29
Interns 1 2 3 1 0 1
Collaborators by region
Argentina 251 368 619 269 396 665
Brazil 123 231 354 117 181 298
Chile 8 26 34 8 32 40
Mexico 104 269 373 95 239 334
Colombia 8 10 18 10 23 33
USA 1 1 2 2 1 3
* F: Female, M: Male
G4-11: Percentage of total employees covered by collective bargaining agreements On a global scale, 21.9% of our personnel are covered by collective bargaining agreements. Principle 3
G4-12: Description of the organization’s supply chain Business: Responsible management of suppliers
G4-13: Significant changes during the reporting period regarding the organization’s size, structure, ownership, or its supply chain During this period there were no significant changes in the size, structure, ownership and supply chain of our company.
G4-14: Description of how the organization has adopted the precautionary approach or principle. Sustainability Strategy: Roadmap, gA Commitments | Environmen: Commitment to our environment
G4-15: Externally developed economic, social or environmental principles or programs. Environment: gA Green | Community: Commitment to the community: Alliances and social investment, Fostering the Future, Sustainability Committee in Argencon | GRI G4 Guidelines
G4-16: Principal association memberships and/or national and international advocacy organizations. We belong to chambers and organizations through which we participate in exchanges between public and private stakeholders, working in a coordinated effort toward the development of our society. These organizations are: Argencon, CESSI (Chamber of Software and Information Services Companies), AmCham (American Chamber of Commerce in Argentina), Council of the Americas, and ASUG BR-Franco-Mexican Chamber of Commerce.
Material Aspects and Coverage
G4-17: List of all entities included in the organization’s consolidated financial statements. Companies included in the report and financial statements are those included in the sustainability report: Argentina - Decision support, Banking Solutions, Brazilian Tech Partners; Chile - Grupo Assa Chile; Colombia - Grupo Assa Colombia; Brazil - Consultoria Tecnologia e Negocios, Integrated Business Solutions; Mexico - Grupo ASSA México Soluciones Informáticas and Grupo ASSA Mexico Consultoría y Servicios; USA - Grupo ASSA Corp; Spain - Grupo ASSA Worldwide; Luxemburg - Grupo ASSA Luxembourg.
G4-18: Process for defining report content and coverage. GRI G4 Guidelines
G4-19: List of all material aspects. GRI G4 Guidelines
G4-20: Coverage of all material aspects within the organization. GRI G4 Guidelines
G4-21: Coverage of all material aspects outside the organization. GRI G4 Guidelines
G4-22: Effect of any restatements of information provided in previous reports. GRI G4 Guidelines
G4-23: Significant changes from previous reporting periods to the scope and coverage of the Report. GRI G4 Guidelines
Stakeholder engagement
G4-24: List of stakeholder groups engaged by the organization. Sustainability Strategy
G4-25: Basis for identification and selection of stakeholders with whom to engage. Sustainability Strategy: Roadmap
G4-26: Organization’s approach to stakeholder engagement. Community: Fostering a Future - Argentina - Brazil - Mexico, Social Incubator - More information on justification and identification of opportunities, Education 3.0 | About gA: gA25 Program - Culture and Climate | Business: Our Clients - Channels for Dialogue, Responsible management of suppliers - Relationship with suppliers
G4-27: Key topics and concerns raised through stakeholder engagement and organization’s response. Community: Fostering a Future - Argentina - Brazil - Mexico, Social Incubator - More information on justification and identification of opportunities, Education 3.0
Report profile
G4-28: Reporting period for the information provided in the Report. January to December 2015
G4-29: Date of most recent previous report Sustainability Report 2014
G4-30: Reporting cycle Annual
G4-31: Contact point for questions regarding the Report or its content Contact us section
G4-32: Level achieved. GRO Table Content Index and reference for external verification of the Report GRI G4 Guidelines
G4-33: Policy and current practice regarding external verification GRI G4 Guidelines
Governance
G4-34: Governance structure and its committees

About gA: Our Foundations - Our Corporate Governance

The Board periodically meets to analyze the company’s financial performance and growth. Likewise, it meets on a quarterly basis with a more exhaustive agenda, where management topics are discussed more in-depth and decisions are made regarding the future of the business. All Board meetings are documented with a formal record. Minutes are written that must be reviewed and approved by all participants, and are later added to this record. Board decisions are disseminated to the rest of the company through various channels of internal communications and in special corporate events.

Committees

  • Compensation Committee: composed of the CEO, a representative of the financial investors and one of the independent professionals. They set the annual guidelines and policies for the Management Team’s compensation, including salaries, bonuses and stock options.
  • Audit Committee: composed of the Vice President, a representative of the financial investors and one of the independent professionals. They set the financial proposals and accounting standards, assuring that they are aligned with global directives stipulated by International Financial Reporting Standards (IFRS). They review the annual consolidated financial statements, along with the CFO and gA’s external auditor, and make recommendations to the Board for formal approval. The committee is responsible for additional matters such as issuing bonuses, capitalization, and others.

Advisory Council for Mexico

Composed of five members from Mexico, this committee meets four times per year to advise the Management Board on the country’s situation and matters of audit and control. The committee represents a means of protection and dialogue, and incorporates different viewpoints into the business planning and governing mechanisms of the company.

Executive Committee of the Management Team

Three positions were created to focus on Sales, Operations and Knowledge Creation-Value Offering, with a direct report to our COO, Chief Sales Officer (CSO), Chief Operating Officer (COO) and Chief Value Offering Officer (CVO). These three positions work together along with the Finance and Management Control area and the Corporate Development area on markets, strategic positioning, alliances and sustainability.

Extended Management Team

Meets periodically with members of the Executive Committee to work on value propositions and specific solutions for each industry. The different members share learning and experiences and make decisions taking into account the different countries where gA is present.

G4-35: Process for delegating authority for economic, environmental and social topics from the highest governance body to senior executives and other employees Sustainability Strategy: Sustainability Governance
G4-36: Designated executive-level position or other positions with responsibility for economic, environmental and social topics, and whether position-holders report directly to the highest governance body Sustainability Strategy: Sustainability Governance
G4-38: Composition of the highest governance body and its committees

Roberto Wagmaister

Presidente abd CEO

Founded gA 1992 along with 16 other business consultants, leaving his position as regional partner of information technology services at Ernst & Young. He is a founding member and executive vice president of Argencon, a business association in Argentina of knowledge export services and is a recognized member of the information technology community and a frequent speaker at the most important business schools in Latin America. Roberto was recognized as “Business Executive of the Year” by the publication “América Economía” in 2000, and received the ACDE 2014 “Enrique Shaw” Award for corporate citizenship for gA’s Fostering the Future program in Latin America.

Paul A. Dougall

Vicepresident and Chief Corporate Development Officer

He joined gA en 1999 as Director of Corporate Finance following several years as Director of Equity Capital Markets at Deutsche Bank Argentina, and previously worked at ING Barings and the M&A boutique Infupa in Buenos Aires. He is a member of the Board of Directors of the British Hospital and the Hurlingham Club in Buenos Aires, Argentina.

Jaime Kleidermacher

Member of the Board of Directors

Attorney (UBA 1987). Postgraduate degree (UBA 1997). Books published “Franchising” (Ed. Abeledo Perrot); “Lessons in Bankruptcy Law” (Ed. Ad-Hoc). Numerous publications in La Ley, El Derecho, Revista Derecho Económico. Founding Partner of the law firm A. Kleidermacher y Asociados. Member of various boards of Argentinian and international companies. Founding member, director and/or advisor to various NGOs, foundations and non-profit associations.

Cristiano Boccia

Member of the Board of Directors

Managing Director of GraycliffPartners since 2011. She studied at the University of Sao Paulo and the University of Chicago

Alejandro Preusche

Member of the Board of Directors

Industrial Engineering degree from the Catholic University of Argentina and MBA from Stanford University. His prior work experience includes Grupo Techint and McKinsey & Co., and he is currently a private institutional investor. He is a member of various Boards, including CICSA, CGSA, CIAPEXSA Argentinian Investment Fund and on the Advisory Boards of a number of companies such as Grupo Newsan, AGD, INESA, and Grupo Roman. He was president of the Association of Christian Business Executives (ACDE, acronym in Spanish) from 2003 to 2006, and belongs to Loma Negra Foundation, Fundaleu and the Commission for Justice and Peace (Catholic church) and received the Konex Diploma of Merit for his business leadership.

Miguel Gutierrez

Member of the Board of Directors

PAD – Top Management Program at the IAE Business School – Southern University of Argentina. He has 21 years of experience at J.P. Morgan, including positions in Buenos Aires, Nueva York, Madrid and London. He is a founding member of the ROHATYN GROUP, based in New York, and a member of the Advisory Council of Telefónica Latin America. He is a member of the Boards of several companies, including Abertis (Barcelona, Spain), ARCH Capital Group (Hong Kong), Capital Advisors Partners Asia (Singapore), YPF (Argentina), Moller & Perez-Cotapos (Chile), Suri (Argentina), Gestam (Argentina), and others. In addition, he is Chairman of Mercados Activos and Gestion S.A, Mariano Emilio Furt S.A. (Argentina) and Vocación Empresaria S.A. (Argentina). He is a member of the Board of Di Tella University, member of the International Advisory Board of the IAE Business School and member of the Advisory Board of CIPPEC.

G4-39: Report whether the chair of the highest governance body is also an executive officer The President of the company fulfills the same function as CEO.
G4-42: Role of the highest governance body and senior executives in the development approval and updating of the organization’s proposal, values, mission, strategies, policies, and goals related to economic, environmental and social impacts The Sustainability Committee is the highest authority for approval of the sustainability strategy, its principal goals and policies for making gA a sustainable company.
G4-43: Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental and social topics The trajectory and experience of each of the members of the Board of Directors contributes to the diversity in the team’s perspective and enriches the decision-making and analysis of the company’s management. Within the framework of launching the Sustainability Committee, a Sustainability Strategy was formulated, with objectives, goals and KPIs, to define priorities for the short-, medium-, and long-term. A meeting with the team working on the report and members of the Management Team was held to evaluate 2014’s performance, analyze opportunities for improvement and commitments to work on during 2015. A progress report on sustainable management was published in order to evaluate courses of action. Later, meetings were held with each area to evaluate in detail the improvements.
G4-44: Procedures for evaluating the governance body’s performance with respect to governance of economic, environmental and social topics To reaffirm the importance of sustainability as a central concept in the company’s management, the Key Performance Indicators are used each year to evaluate members of the Management Team, including the CEO and Vice President of the company, on sustainability variables.
G4-48: Highest committee or position that formally reviews and approves the organization’s sustainability report and ensures that all material aspects are covered. GRI G4 Guidelines
Ethics and Integrity
G4-56: Describe the organization’s mission, values and code of conduct Sustainability Strategy: Roadmap | About gA: About gA - Our Foundations - Our Values; Ethics and Transparency Principle 10

Specific standard disclosures

Material Aspects

Information on management approach and indicators

Response

Omissions

United Nations Global Compact

Economic
Economic Performance Management approach GRI G4 Guidelines | Message from the CEO | Business: Our clients - Evolution of the business
G4-EC1: Direct economic value generated and distributed Business: Our clients - Evolution of the business | Community: Commitment to the community
Net revenues by country (in USD) 2014 2015
By region
Argentina 8.566.176 11.906.643
Brazil 29.958.522 17.882.558
Chile 3.111.582 1.880.534
Mexico 19.876.809 15.637.141
Colombia 813.397 2.555.078
USA 28.922.388 28.321.740
Total 91.148.873 78.183.694
Taxes and social charges (in USD) 2014 2015
Argentina 3.821.490 2.711.357
Brazil 8.034.507 3.118.562
Chile 286.899 50.662
Mexico 2.174.527 1.412.817
Colombia 38.630 21.530
World Wide 1.136.871 457.024
G4-EC2: Financial implications and other risks and opportunities for the organization’s activities due to climate change. Energy is the main source on which our activities are sustained and its efficient use is central to our operations. For this reason, we are working to focus our collaborators’ attention on this. A change to regulations or the flow of energy to our different locations could affect our operations. Current public policies on energy can contribute to mitigating the risk as well as working with our collaborators and our value chain to efficiently use energy. Assa Green is focused directly on building a green culture at the company. Our challenge is to continue reflecting these efforts with concrete measures for change. Principle 7
G4-EC4: Financial assistance received from government. In Argentina, Grupo ASSA is enrolled in the Registry of Software Producers and Information Services in the System for the Promotion of the Software Industry, regulated by Law 25.922 and extended by Law 26.692. As such, we enjoy certain tax benefits that are aimed as strengthening this sector of the economy, which is considered strategic for national development. The total monetary value our company receives from governmental entities is approximately 6.5 million Argentinian pesos.
Market presence Management approach GRI G4 Guidelines | About gA: Commitment to our people - Our talent
G4-EC5: Ratios of standard entry-level wage by gender compared to local minimum wage at significant locations or operations. At gA we offer a number of benefits in addition to salary, making the job proposal more attractive and attaining starting salaries that are higher that those established locally. In 2015, the ratios, in percentages, between our starting salary and the local minimum wage was 175.4% in Argentina, 319.7% in Brazil and 437.5% in Mexico.
G4-EC6: Proportion of senior management hired from the local community at significant locations of operations. At Grupo ASSA we give priority to hiring senior management from the local community in the locations were we have significant operations. In Argentina, Chile, Colombia and the USA, 100% of the management come from the local community, in Brazil and Mexico is it 86%.
Indirect Economic Impacts Management approach GRI G4 Guidelines | About gA: Community - Commitment to the community
G4-EC7: Development and impact of infrastructure investments and services supported. Community: Commitment to the community - Fostering a Future - Education 3.0
G4-EC8: Significant indirect economic impacts and their scope. Community: Compromiso con la comunidad - Fostering a Future - Education 3.0, Comité de sustentabilidad en Argencon | Business: Nuestra red de socios
Environment
Materials Management approach GRI G4 Guidelines | Environment: Commitment to our environment, gA Green, Green IT
G4-EN1: Materials used by weight or volume Reams used: 404 units in Argentina.
Toilet paper and paper towels: 8,830 meters in Argentina.
Plastic cups: 37,200. The only place where plastic cups are used is in the office in Lima, Peru; there has been a reduction of 35.8% from 2012 to now.
Laptops: 1682. Workstations: 409
Evolution of the virtualization of servers
Year Physical Servers Virtual Servers
2009 46 5
2010 30 120
2011 28 132
2012 12 179
2013 7 201
2014 8 280
2015 (i) 8 254
During 2015 there was no new investment in servers, and the capacity of the existing servers was increased through recycling and reuse. Data corresponds to the total in Argentina, Brazil and Mexico.
G4-EN2: Percentage of materials used that are recycled input materials For the purchase of reams of paper for gA offices in Mexico, Argentina and Brazil, we require the product to have FSC certification, which verifies a process of responsible management of forestry resources. We also require this certification for printer materials for external use, such as our Sustainability Report and the study by the Center for Digital Transformation.
Energy Management approach GRI G4 Guidelines | Environment: Commitment to our environment, gA Green, Green IT
G4-EN3: Energy consumption within the organization
Electricity consumption (in Kw)
2014 2015
Argentina
Buenos Aires 676.936 657.701
Tandil 15.604 69.750 (ii)
Brazil (i) 98.750,45
Mexico (i) 167
Chile (i) 2.930
Total (i) 829.298,45
(i)Data began to be tracked in 2015.
(ii) Increase in consumption due to relocation in 2015 to new offices in Tandil, offices are larger and hold more employees, resulting in greater energy consumption.
G4-EN5: Energy intensity Energy intensity resulting from electricity consumption and taking average number of employees at 620.27
G4-EN6: Reduction of energy consumption Environment: Green IT Principle 8, 9
G4-EN7: Reductions in energy requirements of products and services Environment: Green IT Principle 8, 9
Water Management approach GRI G4 Guidelines | Environment: Commitment to our environment, gA Green
G4-EN8: Total water withdrawal by source The consumption of water is calculated on bills received during the fiscal year
Water consumption (in m3)
2014 2015
Buenos Aires 3.622 (i) 3.657
Brazil (ii) 10.018
Chile (ii) 22.588
(i) Data began to be tracked in 2015.
(ii) Value differs from data published in 2014 due to changes in tracking.
In 2014 we began tracking environmental indicators. As a challenge, we decided to broaden the scope of the consumption indicators to other significant operations in our company and report other environmental indicators in subsequent reports. Principle 7, 8
G4-EN9: Water sources significantly affected by withdrawal of wate Due to the nature of gA’s business, this indicator does not apply to our operations. Principle 8
G4-EN10: Percentage and total volume of water recycled and reused This year, the Tandil office implemented an electric kettle system to decrease water usage, encouraging people to reheat water in their thermoses instead of throwing it out. In 2016, we will have comparative data on the purchase of barrels of bottled water in order to measure the savings and impact of this initiative.
Emissions Management approach GRI G4 Guidelines | Environment: Commitment to our environment, gA Green, Green IT
G4-EN15: Direct greenhouse gas emissions (Scope 1) In 2015, the Tandil office stopped using natural gas; therefore this indicator is not reported this year. Principle 7, 8
G4-EN16: Indirect greenhouse gas (GHG) emissions (Scope 2).
Indirect GHG emissions (i)
GHG emissions generated in metric tons of CO2 equivalents
Argentina 2,89
Buenos Aires 2,61
Tandil 0,28
Brazil 0,10
Mexico 0,001
Chile 0,02
Total 3,011
(i) Tool used to calculate these values: World Resources Institute (2015). GHG Protocol tool for stationary combustion. Version 4.7.
Principle 7, 8
G4-EN17: Other indirect greenhouse gas (GGG) emissions (Scope 3).
GHG emissions generated by airline travel, by country (i)
Country Total Km. traveled Number of trips GHG emissions generated in metric tons of CO2 equivalents
Argentina
Segments up to 452 km 846 2 0,29
Segments up to 1600 km 16.638 23 37,12
Segments greater than 1600 km 6.654.002 499 375.830,08
Mexico
Segments up to 452 km 557 31 45,49
Segments up to 1600 km 436.653 543 22.996,95
Segments greater than 1600 km 2.457.948 181 50.356,94
Brazil
Segments up to 452 km 37.840 109 707,24
Segments up to 1600 km 85.756 100 831,83
Segments greater than 1600 km 1.135.157 140 17.988,38
(i) Tool used to calculate these values: World Resources Institute (2015). GHG Protocol tool for mobile combustion. Version 2.6.
Principle 7, 8
Effluents and waste Management approach GRI G4 Guidelines | Environment: Commitment to our environment, gA Green, Green IT
G4-EN22: Total water discharge by quality and destination. Due to the nature of gA’s business, this indicator is not considered material. Principle 8
G4-EN23: Total weight of waste by type and disposal method. Environment: gA Green

Non-hazardous waste is brought to recycling.

A tracking system for total waste weight will be developed in order to include in subsequent Principle 8
G4-EN24: Total number and volume of significant spills. Due to the nature of gA’s business, this indicator is not considered material. Principle 8
G4-EN25: Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention2 Annex I, II, III, and VII and percentage of transported waste shipped internationally. Due to the nature of gA’s business, this indicator is not considered material. Principle 8
G4-EN26: Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the organization’s discharges of water and runoff. Due to the nature of gA’s business, this indicator is not considered material. Principle 8
Supplier Environmental Assessment Management approach GRI G4 Guidelines | Business: Responsible management with suppliers
G4-EN32: Percentage of new suppliers that were screened using environmental criteria. During 2014 we began to work on a project to review and design all of our tools and policies for ethics and transparency, including policies for selection of suppliers and a Code of Conduct for suppliers. In 2015 this analysis continued with the formation of a multidisciplinary team and the development of a global benchmark for choosing the strategy that will be applied in 2016. Rules for coexistence were developed for the new offices in Mexico and were updated for the Buenos Aires office. The integrated proposal was presented to the Executive Committee and will be applied in 2016. Principle 8
Social: labor practices and decent work
Employment Management approach GRI G4 Guidelines | About gA: Commitment to our people - Our Talent
G4-LA1: Number and rates of new employee hires and turnover by age group, gender and region.
New hires 2014 2015
Total new hires 425 419
By gender
Male 294 260
Female 131 159
By region
Argentina 141 195
Brazil 90 64
Chile 16 18
Mexico 161 110
Colombia 17 30
USA 2
By age
Between 18 and 19 years 1 3
Between 20 any 29 years 199 231
Between 30 y 44 years 158 135
Greater than 45 years 47 50
No information 20
Turnover rate 2014 2015
Total turnover rate 23,10% 24,30%
By gender
Male (i) 32,68%
Female (i) 31,59%
By region
Argentina 21% 22,84%
Brazil 22% 38,93%
Chile 29% 30,00%
Mexico 27% 43,71%
Colombia 21% 48,48%
USA (i) 33,33%
By age
Between 18 and 19 years (i) 0%
Between 20 and 29 years (i) 35,56%
Between 30 and 44 years (i) 28,64%
Greater than 45 years (i) 36,42%
(i) Indicators began to be tracked in 2015.
Principle 6
G4-LA2: Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation About gA: Commitment to our people - Quality of life
G4-LA3: Return to work and retention rates after parental leave, by gender.
Indicators regarding maternity and paternity leave in 2015
Country Number of employees who took leave % who returned to work
Maternity
Argentina 8 87%
Brazil 9 90%
Chile 0 0%
Colombia 0 0%
Mexico 3 67%
Paternity
Argentina 10 100%
Brazil 11 100%
Chile 0 0%
Colombia 1 100%
Mexico 11 100%
Principle 6
Occupational health and safety Management approach GRI G4 Guidelines | About gA: Commitment to our people - Quality of life
G4-LA5: Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs. In gA we have volunteer delegates on each floor who are responsible for safety related to fire and emergencies and who are fully trained. Regarding our commitment to occupational health, in Argentina this is addressed in the Feel Good program. Due to the existence of these two strategies, we feel a committee is not necessary.
G4-LA6: Types and rates of absenteeism, occupational illnesses, lost days and number of work-related fatalities, by region and by gender.
Indicators on occupational health and safety, by region (1) (2) 2014 2015
F M F M
Global rate of absenteeism 0,83% 0,93%
Argentina
Rate of accidents with injury 1 case 1 case 3 cases 1 case
Rate of occupational illness 0 0 0 1 case
Rate of lost days 0 0,01% 0,04% 0,12%
Rate of absenteeism 0,54% 1,48% 0,85% 1,61%
Brazil
Rate of accidents with injury 0 0 1 case 1 case
Rate of occupational illnesss 0 0 0 0
Rate of lost days 0 0 0,01% 0,0014%
Rate of absenteeism 0,81% 1,19% 0,88% 1,46%
Chile
Rate of accidents with injury 0 0 0 0
Rate of occupational illnesss 0 0 0 0
Rate of lost days 0 0 0 0
Rate of absenteeism 1% 0% 0,26% 0,17%
Mexico
Rate of accidents with injury 0 0 4 cases 2 cases
Rate of occupational illnesss 0 0 0 0
Rate of lost days 0 0 0,04% 0,06%
Rate of absenteeism 0,17% 1,95% 0,38% 0,96%
Colombia
Rate of accidents with injury 0 0 0 0
Rate of occupational illnesss 0 0 0 0
Rate of lost days 0 0 0 0
Rate of absenteeism 0 0,32% 3,21% 0,05%
USA
Rate of accidents with injury 0 0 0 0
Rate of occupational illnesss 0 0 0 0
Rate of lost days 0 0 0 0
Rate of absenteeism 0 0 0 0
* F: Female, M: Male
(1) There were no work-related fatalities in gA in neither 2014 or 2015.
(2) Days lost for occupational accidents or illnesses. Absenteeism rate: Number of hours per absence/leave per illness /total number of hours.
Due to the nature of our business, the measurement of rates of health and safety for external employees is not relevant to our operations.
G4-LA7: Workers with high incidence or high risk of diseases related to their occupation. Due to the nature of our business, we have no workers whose profession has an incidence or elevated risk of illness.
Training and education Management approach GRI G4 Guidelines | About gA: Commitment to our people - Career Development - Training and Education | gA 25 Program: Education | Knowledge Management
G4-LA9: Average hours of training per year per employee by gender and by employee category
Average hours of employee training 2014 2015
Average hours of employee training 93,2 91,5
Total hours of employee training 130.475 129.151
By gender
Male 78.285 82.657
Female 52.190 46.494
By employee category
Director/VPs/CEO 320 360
Managers 6.880 6.800
Leaders 9.781 12.500
Seniors / Experienced Senior 29.854 23.700
Consultant / Experienced consultant 22.194 23.300
Analyst / Assistant 61.446 62.491
G4-LA10: Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.
2015
Types of courses on practices and services
Application Development & Integration 51
Application Management Service 8
dBT 46
Oracle 77
SAP 19
Total 201
New courses 31
G4-LA11: Percentage of employees receiving regular performance and career development reviews, by gender and by employee category. 100% of our collaborators receive a performance evaluation. Principle 6
Diversity and Equal Opportunity Management approach GRI G4 Guidelines | About gA: Commitment to our people - Our Talent
G4-LA12: Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity
Collaborators by category and age 2014 2015
Director / VPs / CEO
Between 18 and 19 years 0% 0%
Between 20 and 29 years 0% 0%
Between 30 and 44 years 1,28% 1,28%
Over 45 years 1,14% 1,35%
Manager
Between 18 and 19 years 0% 0%
Between 20 and 29 years 0% 0%
Between 30 and 44 years 5,35% 4,70%
Over 45 years 3,21% 2,70%
Seniors / Leaders
Between 18 and 19 years 0% 0%
Between 20 and 29 years 11,07% 7,12%
Between 30 and 44 years 30,35% 28,75%
Over 45 years 7,21% 7,76%
Consultant / analyst
Between 18 and 19 years 0,14% 0,28%
Between 20 and 29 years 29,78% 32,46%
Between 30 and 44 years 9,85% 12,88%
Over 45 years 0,57% 0,71%
Total
Between 18 and 19 years 0,14% 0,28%
Between 20 and 29 years 40,85% 39,58%
Between 30 and 44 years 46,83% 47,61%
Over 45 years 12,13% 12,52%
Collaborator by category and gender 2014 2015
M F M F
Director / VPs / CEO 2,07% 0,36% 2,32% 0,29%
Managers 6,29% 2,29% 4,86% 2,61%
Senior / Leaders 31,64% 17,79% 28,93% 14,87%
Consultant / analyst 24,64% 14,93% 27,77% 18,35%
Principle 6
Supplier assessment of labor practices Management approach GRI G4 Guidelines | Negocios: Responsible management of suppliers
G4-LA14: Percentage of new suppliers that were screened using labor practices criteria. During 2014 we began to work on a project to review and design all of our tools and policies related to ethics and transparency, including policies for selecting suppliers and a Code of Conduct for suppliers. In 2015 this analysis continued with the formation of a multidisciplinary team and the development of a global benchmark for choosing the strategy that will be applied in 2016. Rules for coexistence were developed for the new offices in Mexico and were updated for the Buenos Aires office. The integrated proposal was presented to the Executive Committee and will be applied in 2016.
Social: Human rights
Assessment Management approach GRI G4 Guidelines | Sustainability Strategy: Roadmap
G4-HR9: Total number and percentage of operations that have been subject to human rights reviews or impact assessment During 2014 we began to work on a project to review and design all of our tools and policies for ethics and transparency, including a code of conduct and an employee hotline as well as a code of conduct for suppliers and a Policy on human rights. In 2015 this analysis continued with the formation of a multidisciplinary team and the development of a global benchmark for choosing the strategy that will be applied in 2016. Rules for coexistence were developed for the new offices in Mexico and were updated for the Buenos Aires office. The integrated proposal was presented to the Executive Committee and will be applied in 2016. Principle 1
Social: Society
Local Communities Management approach GRI G4 Guidelines | Community
G4-SO1: Percentage of operations with implemented local community engagement, impact assessments, and development programs. Community: Fostering a Future, Social Incubator, Education 3.0

We develop our initiatives principally in Latin America, a region that presents a juncture of poverty, unequal education opportunities and high youth unemployment.

The Department of Sustainability is in charge of the programs and reports directly to the Vice President of Corporate Development, to the Sustainability Committee and more frequently to a committee comprised of the CEO, Vice President of Corporate Development and the COO.

For the development and implementation of all programs, impact analysis and growth projections, this team works on alliances with civil society organizations, forming a network where many people working together can achieve an innovative, constructive and wide-reaching approach.

We continue to evaluate the impact of all of the programs that involve youth and our volunteers, and as a group, carry out evaluations of the NGOs that run them.

In addition, we collected and included the opinions, needs and interests of our stakeholders through our third Sustainability Report, which was published in a fully digital format that allowed us to automatically collect the topics of most interest by country and by stakeholder group.

Principle 1
G4-SO2: Operations with significant actual and potential negative impacts on local communities. Due to the nature of our business, this indicator is not applicable to our operations. Our greatest impact on local communities is through generation of employment. We are a knowledge company whose differentiator is our people, and we generate employment in the countries where we operate. For this reason, the only potential negative impact that we can identify would be a possible closing or reduction in operations in any of the offices. Principle 1
Anticorruption Management approach GRI G4 Guidelines | About gA: Our Foundations - Ethics and Transparency
G4-SO4: Communication and training on anticorruption policies and procedures. About gA: Our Foundations - Ethics and Transparency Principle 10
G4-SO5: Confirmed incidents of corruption and actions taken. No cases of corruption have been reported. Principle 10
Social: product and service responsibility
Customer Health and Safety Management approach GRI G4 Guidelines | Business: Our clients
G4-PR1: Percentage of significant product and service categories for which health and safety impacts are assessed for improvement. Business: Our clients

Grupo ASSA’s Quality Policy and Commitment to Confidentiality and Intellectual Property Protection covers 100% of the services provided by the company.

Principle 10
G4-PR2: Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes. No non-compliance with regulations or voluntary codes has been identified. Principle 10
Product and Service Labeling Management approach GRI G4 Guidelines | Business: Our clients
G4-PR3: Type of information required by the organization’s procedures for product and service information and labeling, and percentage of significant product and service categories subject to such information Due to the nature of our business, this indicator does not apply to our operations.
G4-PR4: Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. No non-compliance with regulations or voluntary codes detected.
Customer Privacy Management approach GRI G4 Guidelines | Business: Our clients
G4-PR8: Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data. No fundamental complaint about breach of privacy or loss of customer data
Regulatory compliance Management approach GRI G4 Guidelines | Business: Our clients
G4-PR9: Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services. No non-compliance with laws or legislation has brought significant fines.