Metrics in use for ESG Reporting- 1 Best and complete read

Metrics in use for ESG Reporting

Here is a list of Metrics in use for ESG Reporting that companies can use to start communicating on the ESG issues. The metrics have been divided into four categories:

Each category contains recommended disclosure metrics (both qualitative and quantitative) that have been marked either as minimum disclosures (relevant to all companies) or additional disclosures (that might not be relevant to all companies).

The selection of recommended disclosure metrics has been informed by relevant regulatory initiatives i.e. the CSRD and the ESRS as well as the Warsaw Stock Exchange corporate governance code. Moreover, to address increasing investors’ data needs, they have been also aligned with the mandatory PAI indicators for corporate investments required by the SFDR (see mapping in the Appendix – Relevance of the Guidelines to investors). References have been added below each section to other frameworks and resources that companies may also consider (Appendix – Alignment with EU regulations and other frameworks).

It should be emphasized that the Guidelines do not provide an exhaustive list of indicators and topics. Rather they aim to offer less advanced companies a minimum set of carefully selected disclosure metrics that will help them to prepare for the upcoming requirements stemming from the CSRD and the ESRS and better respond to investors’ ESG data needs. Companies in scope of the CSRD should use the ESRS to prepare their disclosures on material sustainability topics.

Metrics in use for ESG Reporting – General information

General information metrics provide essential context to understand the company business activities and value creation model, it’s material ESG impacts, risks and opportunities, and how it is managing them.

General information

What should be disclosed:

I

M 1

Business model

  • Short description of the company business model and value chain.
  • Whether the company is active in the following sectors: fossil fuel (coal, oil and gas), controversial weapons along with related revenues.

Companies may consider including the following characteristics when describing their business model: economic activities; products and services offered; markets of operation, company size (in terms of workforce, business locations, revenue, etc.)

I

M 2

Sustainability integration

  • Whether and how sustainability matters are integrated in the company strategy and business model.
  • Resilience of the company strategy and business model(s) to material sustainability risks.
  • Policies and actions adopted to manage material sustainability matters.
  • Targets related to management of sustainability matters.

I

M 3

Sustainability governance

  • Governance bodies roles and responsibilities with regard to sustainability matters (e.g. in relation to risk management, target setting, sustainability disclosure).
  • Whether governance bodies are informed about sustainability matters, and how they are addressed by administrative and/or management bodies.
  • Whether incentive schemes are offered to members of governance bodies that are linked to sustainability matters.

I

M 4

Material impacts, Risk and Opportunities

  • The processes used to identify material impacts, risks and opportunities.
  • Sustainability due diligence process.
  • Outcome of the materiality assessment (identified material impacts, risks and opportunities).
  • How material impacts, risks and opportunities interact with the company strategy and business model.

I

M 5

Stakeholder engagement

  • Description of the company main stakeholders, and how the company engages with them.
  • How the interests and views of stakeholders are taken into account by the undertaking’s strategy and business model.

Metrics in use for ESG Reporting- Environmental disclosures

Environmental metrics cover issues that arise from or impact the natural environment.

– Climate Change

Climate change has emerged as the biggest environmental challenge of our times, posing significant risks and opportunities for businesses and investors alike. As the momentum around necessary climate action continues to build with new regulatory measures entering into force, the demand for climate-related information and metrics is expected to follow suit.

Relevance to investors / issuers

Investors want to understand whether companies:

  • might be negatively impacted by tightening carbon regulations (i.e. carbon pricing) for example through regulatory fines or the stranded assets risks
  • consider physical risks of climate change as part of business continuity/resilience planning
  • are transition-ready and have aligned their strategies and investment plans with the requirements of the Paris Agreement and the low-carbon economy
  • pursue climate-related opportunities such as investments in innovative technologies or new products or services

Climate change

What should be disclosed:

E

M 1

Climate change management

Companies are advised to use recommendations of the TCFD, ESRS E1 – Climate change and/or IFRS S2 Climate-related Disclosures to inform their disclosures with regard to climate governance, strategy, risk management, and targets and metrics.

E

M 2

GHG Emissions

Metrics in use for ESG Reporting

Metrics in use for ESG Reporting

Metrics in use for ESG Reporting

Definition

GHG emissions are understood as total direct and indirect emissions. They should be further categorised into Scope 1 emissions, Scope 2 emissions and Scope 3 emissions.

Disclosures:

  • Methods and assumptions used for calculation of the emissions.
  • Scope 1, Scope 2 and Scope 3 (if relevant) emissions for the last three reporting years to facilitate performance assessment over time.
  • Explanation of significant changes in performance (whether negative or positive), if relevant.

It is recommended to use internationally recognised standards for the corporate accounting and reporting of GHG emissions such as the GHG Protocol or the ISO 14064-1:2018 standard.

E

M 2

GHG emissions intensity

DefinitionMetrics in use for ESG Reporting

Emission intensity is the ratio of GHG emissions per unit of economic activity.

Disclosures:

  • Methods and assumptions used for calculation.
  • Ratio of total GHG emissions divided by revenue

 

 

 

Source picture: Total Energies

E

M 3

Energy consumption and mix

Definition:

Energy consumption is the total amount of energy consumed within an organisation. It comprises purchased and self-generated energy sources.

Disclosures:

  • Methods and assumptions used for calculation of the energy consumption.
  • Total amount of energy consumed within the organisation (in Mwh).
  • Percentage (%) of energy consumed by type of energy (i.e. renewable and non-renewable energy sources).

– Other Environmental Issues

Other environmental disclosures may relate to topics such as, use of natural resources, impacts on the biodiversity as well as waste and pollution. As exposure to environmental issues may differ between companies some disclosure recommendations outlined below may not be applicable to all issuers.

Other environmental issues

What should be disclosed:

E

M 6

Environmental Policy

Definition:

Environmental policy is a formal document outlining the company commitments and approach in relation to managing environmental aspects of its operations.

Disclosures:

  • Whether the company has adopted environmental policy.

It is recommended that the policy covers the following areas:

  • compliance with relevant environmental laws and regulations
  • commitment to protect environment
  • commitment to manage and mitigate adverse environmental impacts
  • implementation of environmental management system
  • monitoring of environmental performance
  • reporting on environmental issues
  • company’s expectations of its suppliers and business partners with respect to the management of environmental issues.

General information

E

A 1

Water Consumption

Definition:

Water consumption is the total volume (in m3) of water consumed by the organisation.

Disclosures:

  • Total amount of water consumed within the organisation (in m3).
  • Total amount of water recycled and reused as a percentage of total water withdrawn.

E

A 2

Water Management

Definition:

Water management is a process by which a company optimises its water consumption to reduce its impact on natural environment. It includes activities to reduce water use within operations, increase water circularity (through water reuse and recycling) and preserve water resources (through water stewardship efforts).

Disclosures:

  • Whether the company has adopted and implemented a water management program and what it entails.
  • Companies with operations in water-stress areas should also disclose a process for identifying and mitigating water-related risks.

E

A 3

Biodiversity Impacts

Definition:

Biodiversity has been defined by the UN Convention on Biological Diversity as “the term given to the variety of life on Earth and the natural patterns it forms.” It includes species diversity as well as genetic and ecosystem diversity.

Biodiversity loss is considered a serious environmental challenge. It arises due to destruction and fragmentation of habitats mainly by human activities, such as overexploitation of resources, land use changes (e.g. deforestation, urbanisation, intensive mono-culture), pollution and climate change.

Disclosures:

  • Whether the company has an impact on biodiversity (both directly or indirectly through its supply chain) and what are the main drivers of this impact.
  • What policies are in place to conserve and restore biodiversity and combat deforestation, and whether they are applicable to suppliers.
  • What process is in place to manage and mitigate impacts on biodiversity, and whether it is applicable to supply chain.

E

A 4

Waste Management

Definition:

Waste management is a set of activities to monitor, manage and reduce (including reuse and recycle) waste produced by an organisation.

Disclosures:

  • Total amount of hazardous (and if applicable radioactive waste) and non-hazardous waste generated (in tonnes).
  • Waste by type of treatment (e.g. recycled, landfill) in percentage (%).
  • Narrative explaining what activities are undertaken to manage waste and ensure regulatory compliance.
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Metrics in use for ESG Reporting – Social disclosuresMetrics in use for ESG Reporting

Social metrics relate to the rights, well-being and interests of people and communities.

– Working Conditions

Relevance to investors / issuers

Investors are interested in companies that:

  • recognise the value of its workforce and provide reasonable terms of employment;
  • align with labour and certification standards;
  • have a stable structure and operations;
  • do not interfere or discourage workers from forming or joining workers’ organisations.

Working conditions

What should be disclosed:

Minimum disclosures (applicable to all sectors)

S

M 1

Diversity Policy

Definition:

Diversity policy is a formal document outlining the company commitment to prevent discrimination at the workplace and ensure equal opportunities.

Disclosures:

  • Whether the company has adopted a diversity policy.

It is recommended that the policy covers the following areas:

  • Commitment to eliminate discrimination, including types of discrimination the company is committed to eliminate.
  • Commitment to promote equal opportunities.
  • Reference to applicable international references, such as ILO core conventions.

S

M 2

Employment Policy

Definition:

Employment policy is a formal document outlining the company commitment to ensure stable employment for its employees.

Disclosures:

  • Whether the company has adopted an employment policy.

It is recommended that the policy covers the following areas:

  • Commitment to eliminate unstable work contracts, incl. fixed term contracts.
  • Commitment to promote stability of employment in non-contract related areas.
  • Inclusion of employees regardless of gender, age, work tenure or position.

S

M 3

Work-life balance Policy

Definition:

Work-life balance policy is a formal document outlining the company commitment to ensure employment allowing better balance between work and private life of its employees.

Disclosures:

  • Whether the company has adopted a work-life balance policy.

It is recommended that the policy covers the following areas:

  • Commitment to offer work in flexible working schemes, including working time and remote work.
  • Commitment to offer part-time work for current and new employees.
  • Commitment to promote equal treatment for employees using flexible working schemes or working part-time with other employees.

S

M 4

Reintegration Policy

Definition:

Reintegration policy is a formal document outlining the company commitment to ensure undisturbed return of an employee to work after parental leave.

Disclosures:

  • Whether the company has adopted a reintegration policy.

It is recommended that the policy covers the following areas:

  • Commitment to retain relationship with the employee during the leave.
  • Commitment to reintroduce an employee to work after the leave ended.
  • Commitment to reduce rotation of employees returning to work after the leave.

S

M 5

Gender Pay Gap Ratio

Metrics in use for ESG Reporting

Metrics in use for ESG Reporting

Metrics in use for ESG Reporting

Metrics in use for ESG Reporting

Definition:

Gender pay gap ratio is a difference between the average (gross) remuneration (including bonuses and other economic incentives) of men and women within an organisation.

Disclosures:

  • The gender pay gap ratio.

To calculate gender pay gap ratio:

  • Divide the total annual pay for all full-time male employees by the total number of male full-time employees (A)
  • Divide the total annual pay for all full-time female employees by the total number of female full-time employees (B)
  • Calculate the gender pay gap ratio by using the following formula: (A – B) / B x 100

The result of the formula tells how much more (or less) men earn than women on average in your organisation, and thus by how much women’s average salary would need to be raised (lowered) to equal that of men.

S

M 6

Employee Turnover

Metrics in use for ESG Reporting

Metrics in use for ESG Reporting

Metrics in use for ESG Reporting

Definition

The employee turnover measures the proportion of employees (Employee is an individual who is in an employment relationship with the undertaking according to national law or practice) that have left an organisation during the fiscal year.

High employee turnover may signal dissatisfaction with the work environment, compensation or workplace health or safety. The employee turnover rate could be:

  • voluntary (when an employee actively chooses to leave such as resignation or retirement)
  • involuntary (when an employer chooses to end a contract and dismiss an employee such as layoff, retrenchment, or non-renewal of a contract due to an employee’s performance, behaviour or the company’s decision to downsize)

Disclosures:

  • Employee turnover rate (in percentage)

The turnover rate is calculated by dividing the number of employees that left the company during the fiscal year (voluntary or unvoluntary) by the average number of employees within that year.

S

M 7

Freedom of Association and Collective Bargaining

Definition

Collective bargaining and freedom of association is the right for workers to join workers’ organisations of their own choosing and to negotiate their terms of employment.

Disclosures:

  • The percentage of the active workforce covered by collective bargaining agreements. This is calculated as the number of active workforce employees covered by a collective bargaining agreement divided by the total number of active workforce members within the reporting year.
  • Measures taken by companies to support workers’ rights to exercise freedom of association and collective bargaining (both in their own operations and in their supply chain).

Sector-specific disclosures

S

A 1

Employee Health and Safety

Definition

Employee health and safety is a set of activities and procedures to prevent accidents and injuries in the workplace. Company performance on this issue is often measured by the following indicators:

  • total number of employee and contractor fatalities within a given period;
  • total number of work-related injuries within a given period;
  • lost-time incident rate (LTI R) – total number of incidents resulting in lost time from work, per measure of time (e.g. per 100,000 hours worked).

Disclosures:

  • Whether the company has implemented a health and safety management system, what percentage of its operations does it cover and what elements does it include.
  • Relevant performance indicators for the last three reporting years to facilitate performance assessment over time, broken down by fulltime and contractual employees.

– Human Rights

Businesses have a responsibility to respect international human rights standards. Beyond ethical concerns, companies that do not evaluate and manage their human rights impacts may face reputational and regulatory risks and/or lose its social licence to operate.

Relevance to investors / issuers

Investors are interested in companies that:

  • understand its responsibility to respect human rights;
  • embed human rights considerations into its operations and risk management process;
  • actively manage human rights impacts both within own operations and supply chain.

Human rights

What should be disclosed:

Minimum disclosures (applicable to all sectors)

S

M 8

Human Rights Policy

Definition:

Human rights policy is a formal document outlining the company’s position on human rights. It can have a stand-alone format or be integrated into a wider set of company standards such as a code of ethics or an employee/supplier code of conduct.

Disclosures:

  • Whether the company has a human rights policy that extends to suppliers and business partners.

It is recommended that the policy:

  • Makes reference to internationally recognised human rights standards the company commits to respect (i.e. International Bill of Human Rights and ILO’s Declaration on Fundamental Principles and Rights at Work).
  • Sets out the company’s expectations of its employees.
  • Sets out the company’s expectations of its suppliers and business partners.
  • Describes a process for its implementation.
  • Is communicated internally and externally.

S

M 9

Human Rights Due Diligence

Definition:

Human rights due diligence is a set of activities to identify, mitigate and act on actual and potential risks of human rights violations.

Disclosures:

  • Whether the company conducts human rights due diligence throughout its value chain to assess risk exposure to human rights issues, including child labour and forced labour.

It is recommended that the company discloses whether its human rights due diligence includes:

  • Identification of activities within own operations at risk of human rights violations.
  • Identification or mapping of suppliers/raw materials with high exposure to human rights risk.
  • Human rights risks assessment of new suppliers.
  • Incorporation of human rights provisions into procurement contracts.
  • Audit and monitoring of suppliers’ operations.
  • Corrective action in case of identified non-compliance.
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Metrics in use for ESG Reporting – Governance disclosures

Governance metrics cover issues relating to corporate governance and business ethics standards.

– Corporate Governance

Corporate governance is a system of controls and procedures by which an organisation is operated. A company with strong corporate governance structures is defined by professional management, a well-structured board, and organised systems and processes.

These in turn reduce and mitigate risks, and ensure decisions are aligned with the company’s and the shareholders’ interests. Weak governance performance can impact the risk exposures and the bottom line significantly, and thereby also the credit ratings, and the access to capital over time.

Relevance to investors / issuers

Investors favour companies that demonstrate good corporate governance, including:

  • well-structured framework of policies and procedures
  • protection and equitable treatment of all shareholders, including minority shareholders
  • good understanding and management of stakeholders’ interests vis-à-vis the company
  • defined transparency and disclosure practices
  • clear responsibilities of the board addressing the role of the board, compliance matters, treatment of shareholders, the code of conduct, and the company’s objectives
  • board structure that considers balance of skills and gender, and
  • transparent corporate governance and accounting practices

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Appendix – Relevance of the Guidelines to investors

Background and investor objectives

The ESG Reporting Guidelines were published to support companies listed on the Warsaw Stock Exchange in reporting high quality ESG information and data to investors and other stakeholders. They provide clarity on various ESG topics, specific metrics to be reported, as well as a step-by-step guide for the ESG reporting process.

While the companies can benefit by better identifying, understanding and managing their ESG impacts, risks and opportunities investors can also derive value by better understanding the companies and their value potential.

Investors seek to have as complete and good understanding of companies, their performance, risk exposures, and future outlook. In addition to using financial analysis, ESG reporting can complement and improve the understanding of a company and its long-term potential value, either where there is a direct bearing on value at risk, or where it may be a broader reflection of general operational or managerial excellence.

Focus on limited number of carefully selected disclosure metrics

The number of ESG topics can be overwhelming. To provide guidance, structure and priority to the ESG reporting, a limited number of recommended ESG disclosure metrics have been defined in the Guidelines (See above in main taxt). These metrics have been informed by the relevant UE regulations (CSRD and ESRS, EU Taxonomy and SFDR), WSE corporate governance code (DPNS2021), as well as international sustainability reporting standards and frameworks.

Furthermore to facilitate the reporting process for companies and the ESG analysis for investors, the recommended ESG disclosure metrics have been categorised by topic and divided into minimum disclosure requirements (relevant to all companies regardless of their sector of operation) and additional sector-specific disclosure
requirements.

Alignment with the SFDR PAI indicators for corporate investment.

The recommended ESG disclosure metrics have been aligned with the mandatory SFDR PAI indicators for corporate investment (see table below). They also should help to conduct the assessment of good governance practices relevant for investments that promote environmental or social characteristics, or that have sustainable investment as their objective. This will allow companies to better respond to growing investors’ ESG data needs, while at the same time facilitating access to such information and data for investors.

SFDR Indicators

WSE Guidelines

Environmental indicators

1 GHG emissions

Scope 1 GHG emissions

Scope 2 GHG emissions

Scope 3 GHG emissions

Total GHG emissions

E-M2 GHG Emissions

2 Carbon footprint

Carbon footprint

E-M2 GHG Emissions

3 GHG intensity of investee companies

GHG intensity of investee companies

E-M3 Emissions Intensity

4 Exposure to companies active in the fossil fuel sector

Share of investments in companies active in the fossil fuel sector

I-M1 – Business Model

5 Share of non-renewable energy consumption and production

Share of non-renewable energy consumption and non-renewable energy production of investee companies from non-renewable energy sources compared to renewable energy sources, expressed as a percentage

E-M4 Energy Consumption and Mix

6 Energy consumption intensity per high impact climate sector

Energy consumption in GWh per million EUR of revenue of investee companies, per high impact climate sector

I-M1 Business Model + E-M4 Energy Consumption and Mix

7 Activities negatively affecting biodiversity-sensitive areas

Share of investments in investee companies with sites/operations located in or near to biodiversity-sensitive areas where activities of those investee companies negatively affect those areas

E-A3 Biodiversity impacts

8 Emissions to water

Tonnes of emissions to water generated by investee companies per million EUR invested, expressed as a weighted average

9 Hazardous waste and radioactive waste ratio

Tonnes of hazardous waste and radioactive waste generated by investee companies per million EUR invested, expressed as a weighted average

E-A4 Waste Management

Social indicators

10 Violations of UN Global

Compact principles and OECD Guidelines for Multinational Enterprises

Share of investments in investee companies that have been involved in violations of the UNGC principles or OECD Guidelines for Multinational Enterprises

Not applicable. Typically verified through third-party data.

11 Lack of processes and

compliance mechanisms to monitor compliance

with UN Global Compact principles and OECD Guidelines for Multinational Enterprises

Share of investments in investee companies without policies to monitor compliance with the UNGC principles or OECD Guidelines for Multinational Enterprises or  grievance /complaints handling mechanisms to address violations of the UNGC principles or OECD Guidelines for Multinational Enterprises

Metrics in use for ESG Reporting

Metrics in use for ESG Reporting

Metrics in use for ESG Reporting

Metrics in use for ESG Reporting

G-M5 Whistle-blower Mechanism

+

G-M3 Business Ethics Standards

G-M4 Anti-corruption Policy

S-M8 Human Rights Policy

S-M9 Human Rights Due Diligence

E-M6 Environmental Policy

12 Unadjusted gender pay gap

Average unadjusted gender pay gap of investee companies

S-M5 Gender Pay Gap

13 Board gender diversity

Average ratio of female to male board members in

investee companies, expressed as a percentage of all board member

G-M2 Board Diversity

14 Exposure to controversial weapons (anti-personnel mines, cluster munitions, chemical weapons and biological weapons)

Share of investments in investee companies involved in the manufacture or selling of controversial weapons

I-M1 Business Model

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Interpretation of disclosures

First, investors should develop an understanding of which risks they consider material for a potential investment. If a prospective company leaves out reporting on supposedly core ESG matters, that should raise questions and potentially concerns. If the company on the other hand explains the reason for leaving it out, such concerns may then dissipate.

Second, analysing corporate ESG reporting and performance should be done from a comparative angle – with other companies in the same or similar sectors, and within as well as outside the specific country or market.

Third, the Guidelines are a support for the investment process and decision, but not a replacement for analysis and independent thought. In a similar vein, the primary data provided by the companies in their respective ESG reporting is an important source of information. However, while it complements the investor’s data to be analysed, it neither replaces nor is replaced by external ESG company specific data, ratios and information.

Benefits for investorsMetrics in use for ESG Reporting

Asset owners and managers can have many different reasons for integrating sustainability and ESG data in their investment and portfolio management processes. For investors it is important to understand which reasons are the most relevant for them, and to integrate this data accordingly in their operations.

I. Complying with fiduciary or regulatory requirements.
Regulations are on the increase: the CSRD introduces more detailed and ambitious reporting requirements for affected companies and extends the scope of the NFRD. Meanwhile the EU Taxonomy outlines disclosure obligations for financial market participants under the scope of the SFDR and companies under the scope of the NFRD/CSRD, gaining full legal application by 2023. Hence, investors will need to consider and disclose some ESG data stipulated in these regulations.

II. Meeting client, market and other stakeholder demands.
Many investors view ESG risk management as essential to handle broader reputational risks – to new and existing clients, to local communities surrounding portfolio companies, and to clients of the portfolio companies’ products and services. Being aware of the risk exposures, comfortable with how they are handled by a company, and prepared in case a risk materialises is part of sound investment management.

In addition, communicating such awareness may provide an advantage over other investors in attracting and retaining institutional and individual clients with increasingly higher demands on sustainability integration, such as specific climate targets, alignment with the Paris Agreement, and goals tied to the Sustainable Development Goals and 2030 Agenda.

III. Complementing the financial analysis with ESG analysis.
ESG reporting can complement traditional financial analysis by providing a more comprehensive coverage of risk exposures. Climate resilience, regulatory risks and demands, reputational risks, supply chain operations and practices and other ESG topics do not form part of financial analysis, but they do have a potential to impact a company’s operations, profitability and value.

In addition, the ESG reporting from companies reveals how they perceive their risk exposure – which are the material risks, how are they managed, and how are they performing. Just like other strategic and tactical analyses and decisions, the ESG reporting can complement an investor’s view of how well the company is managed.

IV. Improving investment decisions.
While some ESG factors are difficult to quantify others are not. And regardless of whether they are quantified or not, those ESG factors that are deemed material in terms of their impact on a company need to be considered in investment decisions.

For those factors that are either quantifiable, or whose impacts on a company may have financial repercussions could also impact valuations. This could happen via various channels like adjusted forecast financials (revenues, operating costs, capital expenditure), adjusted valuation models (discount rates, terminal values), and credit risk adjustments.

Furthermore, taking these factors together across a portfolio may also lead to shifting of strategic and tactical asset allocations – either by taking the risks and related valuation impacts into account, or more proactively by including thematic or ESG objective tilts.

V. Facilitating consistency and comparability across markets.
The increased amount of ESG reporting resulting from these Guidelines will improve data availability to investors. Furthermore, the alignment of the ESG indicators to be used and the setting of core/minimum reporting requirements will make reporting and performance comparisons between companies easier. This applies both to comparing companies in the market and those in other markets since the ESG indicators are aligned with broadly established and recognised international standards.

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Appendix – Alignment with EU regulations and other frameworks

Disclosure metric

Type

Alignment with the EU

regulations

Alignment with other

frameworks

ESRS

SFDR (PAI)

GRI

DPNS

General information

I-M1 Business model

Description

Ѵ

Ѵ

Ѵ

I-M2 Sustainability integration

Description

Ѵ

Ѵ

Ѵ

I-M3 Sustainability governance

Description

Ѵ

Ѵ

I-M4 Material impacts, risks and opportunities

Description

Ѵ

Ѵ

I-M5 Stakeholder engagement

Description

Ѵ

Ѵ

Environmental disclosures

Climate change

E-M1 Climate change management

Description

Ѵ

Ѵ

Ѵ

E-M2 GHG emissions

Tons CO2 eq

Ѵ

Ѵ

Ѵ

E-M3 GHG emissions intensity

Tons CO2 eq/rev

Ѵ

Ѵ

Ѵ

E-M4 Energy consumption and mix

MWh

Ѵ

Ѵ

Ѵ

Other environmental issues

E-M5 Environmental policy

Policy

Ѵ

Ѵ

E-A1 Water consumption

m3

Ѵ

Ѵ

E-A2 Water management

Description

Ѵ

Ѵ

E-A3 Biodiversity impacts

Description

Ѵ

Ѵ

Ѵ

E-A4 Waste management

Description, #

Ѵ

Ѵ

Social disclosures

Working conditions

S-M1 Diversity policy

Policy

Ѵ

Ѵ

S-M2 Employment policy

Policy

S-M3 Work-life balance policy

Policy

S-M4 Reintegration policy

Policy

S-M5 Gender pay gap ratio

#

Ѵ

Ѵ

Ѵ

Ѵ

S-M6 Employee turnover

%

Ѵ

Ѵ

S-M7 Freedom of association and collective bargaining

%

Ѵ

Ѵ

S-A1 Employee health and safety

Description, #

Ѵ

Ѵ

Human rights

S-M8 Human rights policy

Policy

Ѵ

Ѵ

Ѵ

S-M9 Human rights due diligence

Description

Ѵ

Ѵ

Ѵ

Governance disclosures

Corporate Governance

G-M1 Board composition

Description

Ѵ

Ѵ

G-M2 Board independence

%

Ѵ

Ѵ

G-M3 Board diversity

%

Ѵ

Ѵ

Ѵ

Ѵ

Business ethics

G-M4 Code of ethics

Policy

Ѵ

Ѵ

Ѵ

G-M5 Anti-Corruption Policy

Policy

Ѵ

Ѵ

Ѵ

G-M6 Whistle-Blower Procedure

Description

Ѵ

Ѵ

Ѵ

Data security and privacy

G-A1 Data Security Policy

Policy

Ѵ

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Metrics in use for ESG Reporting

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