3stepIT Sustainability Report 2019 - Page 33



Corporate
governance
Corporate responsibility governance
Peoples’ top priorities were clear:
The Group Leadership Team sets targets and allocates resources
for corporate responsibility. Quality, environment and
sustainability specialists work in various functions, with a team
coordinator reporting to the Chief Operations Officer. These
specialists lead improvement projects and report their progress
and current priorities twice a year to the Group Leadership Team.
Security is handled slightly differently, within IT, and also reports
on progress and initiatives to the Group Leadership Team.
Information security & data protection: this was already a
priority with the Board and reflected in their approved plans
and investment. You can read about our progress in the Social
Responsibility section of this report.
Functional leaders are responsible for creating supporting
policies and procedures. For an independent, cross-functional
approach, the Board of Directors appointed a Group Ethics
& Compliance Officer in January 2020. Reporting to the
Chief Operations Officer, the new appointment will focus on
developing, implementing, supporting and enhancing our ethics
and compliance culture. The role also includes responsibility for
an effective policy management system.
Working together, our sustainability specialists and the Ethics &
Compliance Officer develop, review and update policies regularly.
The Group Leadership Team reviews, approves and controls
compliance with these policies. National management teams are
notified of new policies or changes so they can implement them
locally.
The Board of Directors reviews and approves the Code of Conduct
and major policies changes.
About this sustainability report
Our third sustainability report covers the calendar year 2019. To
align with international best practice, this report references the
Global Reporting Initiative (GRI) framework.
We defined the contents of this report in accordance with the
GRI principle of materiality to cover topics: these reflect the
organisation’s significant economic, environmental and social
impacts, or substantively influence the assessment and decisions
of customers, partners, suppliers or employees. The reporting of
the most important topics covers all countries where we operate.
We improved our materiality approach with input from
everyone involved in our business and those we serve. Soliciting
independent perspectives on our environmental priorities, we
refined and re-prioritised the areas we needed to improve.
32
Responsible end-of-life treatment of used devices:
unsurprisingly, this was a top priority for employees and
external respondents. It is already one of our own priorities and
a central focus for our remarketing team. Our new approach to
repairs represents real progress in this area. Read more in the
Environmental Responsibility section of this report.
A more ethical supply chain: many respondents wanted to
eliminate child labour from the supply chain and ensure ethical
procurement processes. Several other supply chain issues were
also highly ranked. We developed a supplier charter with a focus
on human rights to asses all new suppliers’ ethical standards. We
hope to roll this out to existing suppliers when their contracts are
up for renewal. You can read about further improvement plans in
the Social Responsibility section of this report.
This year we also had feedback from our Ecovadis report to refine
improvement priorities. The consistent observation is that we
need to introduce and report on measurable targets.
An independent third party, PricewaterhouseCoopers Oy,
has provided limited assurance on selected sustainability
information presented in this report.
For any questions about this report, please contact Jari Lemmilä,
3stepIT’s CFO: Jari.Lemmila@3stepit.com
This report and the KPIs reference Global Reporting Initiative
disclosures in GRI 102 - General disclosures;
GRI 201- Economic Performance; GRI 203 - Indirect Economic
Impacts; GRI 205 -Anti-corruption; GRI 302 – Energy; GRI 307
– Environmental Compliance; GRI 401 – Employment; GRI 403 –
Occupational Health & Safety; GRI 404 - Training and Education;
GRI 405 - Diversity and Equal Opportunity; GRI 414 - Supplier
Social Assessment; GRI 417 - Marketing and Labelling; GRI 418 Customer Privacy and GRI 419 - Socioeconomic Compliance. The
topic-specific disclosures are individually listed in the appendix:
GRI disclosures referenced in this report.
Independent
practitioner’s
assurance report
Independent Practitioner’s Assurance
Report

Interviewing employees responsible for collecting and
reporting the information presented in the Sustainability
Information at the Group level and at the site.
To the Management of 3 Step IT Group Oy

We have been engaged by the Management of 3 Step IT Group
Oy (hereinafter the Company) to perform a limited assurance
engagement on selected sustainability disclosures for the
reporting period 1 January to 31 December 2019, disclosed in the
Company’s Sustainability Report 2019. In terms of the Company’s
GRI Standards Content Index, the scope of the assurance
has covered selected economic, social and environmental
sustainability disclosures listed within the Topic-Specific
Disclosures and the Company’s own Disclosures and General
Disclosure 102-8.
Assessing how Group employees apply the reporting
instructions and procedures of the Company.

Testing the accuracy and completeness of the information
from original documents and systems on a sample basis.

Testing the consolidation of information and performing
recalculations on a sample basis.
Management’s responsibility
The Management of 3 Step IT Group Oy is responsible for
preparing the Sustainability Information in accordance with
the Reporting criteria as set out in the Company’s reporting
instructions and the GRI Sustainability Reporting Standards
of the Global Reporting Initiative where applicable. The
Management of 3 Step IT Group Oy is also responsible for such
internal control as the management determines is necessary to
enable the preparation of the Sustainability Information that is
free from material misstatement, whether due to fraud or error.
Practitioner’s responsibility
Our responsibility is to express a limited assurance conclusion on
the Sustainability Information based on the procedures we have
performed and the evidence we have obtained. We conducted
our limited assurance engagement in accordance with the
International Standard on Assurance Engagements (ISAE) 3000
(Revised) “Assurance Engagements Other than Audits or Reviews
of Historical Financial Information”. That Standard requires that
we plan and perform the engagement to obtain limited assurance
about whether the Sustainability Information is free from
material misstatement.
In a limited assurance engagement, the evidence-gathering
procedures are more limited than for a reasonable assurance
engagement, and therefore less assurance is obtained than in a
reasonable assurance engagement. An assurance engagement
involves performing procedures to obtain evidence about the
amounts and other disclosures in the Sustainability Information.
The procedures selected depend on the practitioner’s judgement,
including an assessment of the risks of material misstatement of
the Sustainability Information.
Limited assurance conclusion
Based on the procedures we have performed and the evidence
we have obtained, nothing has come to our attention that causes
us to believe that 3 Step IT Group Oy’s Sustainability Information
for the reporting period ended 31 December 2019 is not properly
prepared, in all material respects, in accordance with the
Reporting criteria.
When reading our assurance report, the inherent limitations of
accuracy and completeness of sustainability information should
be taken into consideration.
Practitioner’s independence,
qualifications and quality control
We have complied with the independence and other ethical
requirements of the Code of Ethics for Professional Accountants
issued by the International Ethics Standards Board for
Accountants, which is founded on fundamental principles of
integrity, objectivity, professional competence and due care,
confidentiality and professional behaviour.
Our multi-disciplinary team of corporate responsibility and
assurance specialists possesses the requisite skills and
experience within financial and non-financial assurance,
corporate responsibility strategy and management, social
and environmental issues, as well as the relevant industry
knowledge, to undertake this assurance engagement.
PricewaterhouseCoopers Oy applies international standard
on quality control ISQC1 and accordingly maintains a
comprehensive system of quality control including documented
policies and procedures regarding compliance with ethical
requirements, professional standards and applicable legal and
regulatory requirements.
Helsinki, 3 June 2020
PricewaterhouseCoopers Oy
Our work consisted of, amongst others, the following procedures:
Sirpa Juutinen
Jussi Nokkala


Partner
Director
Sustainability & Climate Change
Sustainability & Climate Change
Interviewing senior management of the Company.
Visiting the Company’s Head Office as well as one site in
Finland.
33

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