KPIs for ESG - DVFA

Key Performance Indicators 

for Environmental, Social & 

Governance Issues 

KPIs for ESG 

A Guideline for the Integration of ESG into 

Financial Analysis and Corporate Valuation. 

Version 3.0 - Exposure Draft 

Society of Investment Professionals in Germany

Imprint: 

DVFA 

Mainzer Landstraße 47a 

DE-60329 Frankfurt am Main 

Tel.: +49 (0)69 - 26 48 48-0 

Fax: +49 (0)69 - 26 48 48-488 

Mail: info@dvfa.de 

Web: www.dvfa.de 

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Discussion Paper may be made for 

the purpose of preparing comments to 

be submitted to DVFA, provided such 

copies are for personal or intra-organisational 

use only and are not sold 

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copy acknowledges DVFA’s copyright 

and contains DVFA’s address in full. 

Otherwise, no part of this publication 

may be translated, reprinted or reproduced 

or utilised in any form either 

in whole or in part or by any electronic, 

mechanical or other means, now 

known or hereafter invented, including 

photocopying and recording, or in any 

information storage and retrieval system, 

without prior permission in writing 

from DVFA.

This Exposure Draft KPIs for ESG 3.0 is published by DVFA Society of Investment Professionals in Germany in 

conjunction with EFFAS European Federation of Financial Analysts Societies for comment only. Comments and 

suggestion to the Exposure Draft may be integrated into the final version which will be published later in 2010. 

Comments on the Exposure Draft should be submitted in writing so as to be received by 30 June 2010. 

Respondents are asked to send their comments by mail to kpi@dvfa.de . 

Copyright © 2010 DVFA / EFFAS 

All rights reserved. 

© DVFA April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by 

any means, electronic, mechanical, recording, without the prior permission of the copyright holder.

Acknowledgments 

In writing this document, DVFA’s KPI laboratory was fortunate to receive support from many individuals who 

contributed to the KPIs for ESG. We would like to thank all of these people and the organisations they 

represent for sharing their ideas and sharpening our understanding of the potential of KPIs for ESG in the 

context of investment decisions: Stefan Barthelmes, Prof. Dr. Alexander Bassen, Rob Bauer, Uwe Bergmann, 

Tommy Borglund, Melissa Brown, Murray Burford, Dr. Daniela Carosio, B. Cavendish, Hye-Won Choi, Matt 

Christensen, Cecile Churet, Frank Curtiss, Philippe Desfossés, Jean Philippe Desmartin, Hans Dijkstra, Paul 

Druckman, Robert Eccles, Robin Edme, Barbara Evans, Daniel Fermon, Daniel Foa, Sarah Forrest, Carl-Johann 

Francke, Jan de Graaf Frank, Dietlind Freiberg, Gunnar Friede, Ingo Frommen, Magnus Furugard, Sebastian 

Growe, Claus Gruber, Matthew Haigh, Anne Haunhorst, Gaëtan Herinckx, Dr. Helke Hillebrand, Dieter W. Horst, 

Lutz Horstick, Anna Hyrske, Marcel Jeucken, Keith L. Johnson, Petra Kachel, Mark Kahlenberg, Frank Klein, 

Robert Klijn, Matthias Kopp, Thomas Körfgen, Claudia Kruse, Mike Krzus, Annette Kunde, Rob Lake, Floris 

Lambrechtsen, Martine Leonard, Susan Levermann, Katrin Lieber-Braun, Joachim Löchte, Gianluca Manca, 

Steve Maslin, Jochen Mathée, Bill McGrew, Pierin Menzli, Fritz Mostböck and his team at Erste Group Research 

Vienna, Paolo Nazzaro, Andrew Ness, Hiu Ng, René Nicolodi, Burkhard Pahnke, Susan Pennarubia, Marcus 

Pratsch, Dr. Kay Rathke, Carl Rosen, David Russell, Thomas Schießle, Marisa Schläfke, Joachim Schlange, 

Michael Schmidt, Ebba Schmidt, Christoph Schwab, Anne Sheehan, Anne Simpson, Florian Sommer, Ingo 

Speich, Christian Strenger, John Swannick, Dr. Raj Thamotheram, Alison Thomas, Kees van Ardenne, Mark van 

Clieaf, Pieter van Stijn, Stephane Voisin, Claudia Volk, Dr. Julia Warth, Ingo Wermann, Cynthia A. Williams, 

Rainer Wunderlin 

Given that this work is by and large the product of voluntary efforts, the successful outcome required thorough 

editing and good DTP skills. Here we would like to thank Julius Kostka and Michael Kolb at DVFA for helping us 

get our work into good shape. 

Hendrik Garz Felix Schnella Ralf Frank 

April 2010 



Content 

Introduction 

Oil & Gas 

0533 Exploration & Production 

0537 Integrated Oil & Gas 

0573 Oil Equipment & Services 

Basic Materials 

1353 Commodity Chemicals 

1357 Specialty Chemicals 

1733 Forestry 

1737 Paper 

1753 Aluminum 

1755 Nonferrous Metals 

Industrials 

2353 Building Materials & Fixtures 

2357 Heavy Construction 

2713 Aerospace 

2717 Defense 

2723 Containers & Packaging 

2727 Diversified Industrials 

2733 Electrical Components & Equipment 

2737 Electronic Equipment 

2753 Commercial Vehicles & Trucks 

2757 Industrial Machinery 

0577 Pipelines 

0583 Renewable Energy Equipment 

0587 Alternative Fuels 

1757 Iron & Steel 

1771 Coal 

1773 Diamonds & Gemstones 

1775 General Mining 

1777 Gold Mining 

1779 Platinum & Precious Metals 

2771 Delivery Services 

2773 Marine Transportation 

2775 Railroads 

2777 Transportation Services 

2779 Trucking 

2791 Business Support Services 

2793 Business Training & Employment 

Agencies 

2795 Financial Administration 

2797 Industrial Suppliers 

2799 Waste & Disposal Services 



Consumer Goods 

3353 Automobiles 

3355 Auto Parts 

3357 Tires 

3533 Brewers 

3535 Distillers & Vintners 

3537 Soft Drinks 

3573 Farming & Fishing 

3577 Food Products 

3722 Durable Household Products 

3724 Nondurable Household Products 

Health Care 

4533 Health Care Providers 

4535 Medical Equipment 

4537 Medical Supplies 

Consumer Services 

5333 Drug Retailers 

5337 Food Retailers & Wholesalers 

5371 Apparel Retailers 

5373 Broadline Retailers 

5375 Home Improvement Retailers 

5377 Specialized Consumer Services 

5379 Specialty Retailers 

5553 Broadcasting & Entertainment 

5555 Media Agencies 

3726 Furnishings 

3728 Home Construction 

3743 Consumer Electronics 

3745 Recreational Products 

3747 Toys 

3763 Clothing & Accessories 

3765 Footwear 

3767 Personal Products 

3785 Tobacco 

4573 Biotechnology 

4577 Pharmaceuticals 

5557 Publishing 

5751 Airlines 

5752 Gambling 

5753 Hotels 

5755 Recreational Services 

5757 Restaurants & Bars 

5759 Travel & Tourism 



Telecommunications 

6535 Fixed Line Telecommunications 6575 Mobile Telecommunications 

Utilities 

7535 Conventional Electricity 

7537 Alternative Electricity 

7573 Gas Distribution 

Financials 

8355 Banks 

8532 Full Line Insurance 

8534 Insurance Brokers 

8536 Property & Casualty Insurance 

8538 Reinsurance 

8575 Life Insurance 

8633 Real Estate Holding & Development 

8637 Real Estate Services 

8671 Industrial & Office REITs 

8672 Retail REITs 

8673 Residential REITs 

Technology 

9533 Computer Services 

9535 Internet 

9537 Software 

9572 Computer Hardware 

9574 Electronic Office Equipment 

9576 Semiconductors 

7575 Multiutilities 

7577 Water 

8674 Diversified REITs 

8675 Specialty REITs 

8676 Mortgage REITs 

8677 Hotel & Lodging REITs 

8771 Asset Managers 

8773 Consumer Finance 

8775 Specialty Finance 

8777 Investment Services 

8779 Mortgage Finance 

8985 Equity Investment Instruments 

8995 Nonequity Investment Instruments 

9578 Telecommunications Equipment 



I. Executive Summary 

KPIs for ESG 3.0 is a reporting framework for the integration of ESG (Environmental, Social and Governance) data into 

corporate performance reporting and valuation of corporate reporting. The reporting framework has been defined 

and worked out by the Committee on Non-Financials of DVFA, German Society of Investment Professionals, in close 

collaboration with and under supervision of the Commission on ESG of EFFAS, the European Federation of Financial 

Analysts Societies. DVFA’s Committee on Non-Financials operated as the “KPI laboratory” while EFFAS’ Commission on 

ESG provided guidance as the steering committee. As an integral part of the process of identification, selection and 

definition of relevant topics and proposed KPIs to cover these topics, several series of iterative surveys, rounds of 

discussions, interviews and research were conducted with investors and financial analysts. Thus, the work can claim to 

be representive mainly of the requirements and subjects of interest to those who manage or evaluate investments. 

As an ongoing project which started in 2005, the KPIs for ESG 3.0 follow version 1.2, which was published in 2008. We 

have taken the liberty of modifying the reporting framework according to numerous comments and suggestions we 

received after publication of version 1.2. 

In brief, here are some of the most important features of the KPIs for ESG. (Further down, we have added some 

sections from version 1.2 which serve to explain our train of thought and our general approach to the work). 

1. Version 3.0 DVFA/EFFAS “KPIs for ESG” supersedes Version 1.2 

When DVFA/EFFAS KPIs for ESG 1.2. were launched in 2008 they contained a list of General KPIs applicable to all 

industries and some select industry-specific KPIs for a few industries. Over the past two years, DVFA’s Committee 

on Non-Financials, which serves as EFFAS’ laboratory for hands-on, practical development of the ESG framework 

and which is closely connected to the EFFAS Commission on ESG, developed a set of industry-specific KPIs serving 

as the fulcrum of KPIs for ESG 3.0. 

The individual topic, issue or aspect to be disclosed is called an ESG. Some examples of ESGs are GHG Emissions, 

Waste Scope I or Corruption. For each ESG we have defined specific indicators called KPIs. Each KPI has a unique 

identifier, e.g. V0401 Innovation – Total R&D Expenses in Monetary Terms i.e. Currency. 

DVFA used the Dow Jones Industry Classification Benchmark (ICB) which offers a classification scheme with four 

distinct levels of granularity. We decided to opt for the highest level of granularity – subsector – of which the ICB 

features 114. For each of the 114 subsectors we provide a subsector supplement which encompasses all proposed 

KPIs – general and specific – for the respective subsector. (General ESGs and KPIs are highlighted in grey) 

2. KPIs for ESG reflect requirements of economic stakeholders in general and investment professionals in 

particular 

DVFA and EFFAS as professional associations represent investment professionals i.e. individuals who manage or 

evaluate investments or credit risks as professionals. While we acknowledge that corporate ESG or sustainability 

disclosure is aimed at a host of stakeholders such as civil societies, NGOs, employees, trade unions, governmental 

organisations etc., we do not take party for these organisations nor do we claim to express expectations or 

requirements for any target groups other than investment professionals. We encourage other stakeholder groups 

to consider and use the KPIs for ESG 3.0 in their respective dialogues with companies, but we fully respect that 

these groups may require disclosure of other or additional issues. 

© DVFA April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any 

means, electronic, mechanical, recording, without the prior permission of the copyright holder. 

1

3. Corporate sustainability includes aspects of long-term viability and traditional non-financial aspects 

We define 1 corporate sustainability as the capacity of companies and organisations to remain productive over 

time and to safeguard their potential for long-term maintenance of profitability. Being sustainable means that 

companies actively pursue goals such as responsible use of natural resources both in their own operations and 

the operations of their respective clients, as well as respecting social rights in their markets of operation and 

those markets where their products and services are in use and being accountable to providers of equity and debt 

capital. However, as we define it, corporate sustainability focuses on both minimising risks arising from 

environmental, social and corporate governance aspects and proactively seeking to gain advantages from 

“translating” ESG issues into a company’s product and service portfolio. As such, companies pursuing corporate 

sustainability reconcile long-term viability (read: profitability) with management of ESG issues. 

In a few subsectors and for a very limited number of ESGs, we have given companies the option of reporting what 

they consider to be the top 1, top 2 KPIs. These, however are exceptions. 

Our definition explains why we have included traditional non-financial KPIs, which are very rarely disclosed in 

traditional company reports but are highly indicative of aspects that drive sustainable corporate profitability (e.g. 

share-of-market, customer satisfaction or capacity utilisation). Thus, our scope expands the scope of traditional 

CSR reporting. 

4. KPIs for ESG 3.0 focus predominantly on risks and opportunities 

Our indicator model by and large contains issues and aspects which reflect risks and opportunities. In order to be 

classified as indicative of risk or opportunity, however, aspects need to be sufficiently material. We are fully 

aware that some aspects cannot be expressed sufficiently in “numbers alone”. Moreover, we fully accept the fact 

that management reserves and deserves the right to put performance data into context and provide 

explanations. 

For those aspects which require further context, we have included a new format – Key Performance Narratives 

(KPN). KPNs typically consist of 1-2 specific questions which call for a precise answer with a limit of words. 

Depending on the ESG, we ask for absolute values in monetary terms or units or intensity values (typically in 

percent). Under the premise that the basis for consolidation of ESG data is identical with the basis for 

consolidation of financials, reference numbers such as sales or units can be retrieved from the company’s 

financial statements or other publications. However, in a guideline to companies, which will be ready for 

publication once the KPIs for ESG 3.0 have been finalised and published, we will ask companies to provide 

annotations on the basis of consolidation for ESG data when it differs from the basis of consolidation for 

financials. In particular, we will ask companies to specify the markets and/or products reflected in ESG data. 

Additionally, we will encourage companies to provide contextual information for the interpretation of ESG data. 

5. Less is more 

We are not striving for a perfect reporting model. The lists we provide for individual subsectors may not be 

complete. While we understand that individual investors or financial analysts may also consider aspects relevant 

and important which are not included in the lists of KPIs, we aim at providing a good starting point for ESG 

disclosure. 

From our perspective, it is the process which matters most. There is no final stage or nirvana for any aspect of 

business reporting. Over the last 50 years or so financial reporting has become more and more fine-grained. What 

was a standard of disclosure for, say, earnings figures 20 years ago has been superseded by additional figures at a 

1 Our definition is based on a generic definition of sustainability which can be found at http://en.wikipedia.org/wiki/Sustainability , 09 March 2009 



2

(typically, but not always) higher granularity. We assume that sustainability disclosure will develop in a similar 

way. 

The KPIs for ESG 3.0 provide a non-costly, non-complex reporting format which reflects the thinking of economic 

stakeholders. In the future, additional aspects of good corporate sustainability will enter the stage and, at the 

same time, what companies consider demanding or daring today will become standard items within sustainability 

disclosure. 

6. Process of identification, selection and definition of KPIs 

Throughout the last 24 months the DVFA Committee on Non-Financials and its ESG Framework Lab have engaged 

with a large variety of potential users form around the globe (i.e. investors, financial analysts, asset owners, credit 

desk staff, sustainability experts as well as corporates) to discuss which KPIs should be relevant for inclusion in the 

sector supplements. We deployed and iterative process which included bottom-up analysis, surveying and 

personal interviews as well as tests, validation rounds and workshops. After all of the sector-supplements were 

compiled, we gave the entire set of supplements to a group of some 30 investment professionals for review and 

final feedback, which has been included in this Exposure Draft. 

7. Use of KPIs for ESG 3.0 

KPIs for ESG 3.0 is a publically available, open reporting framework, i.e. application for companies is free-ofcharge. 

However, it is required that companies reference the KPIs for ESG 3.0 when disclosing data or using the 

framework in their sustainability or CSR reports or other vehicles for corporate disclosure. 

Likewise, we encourage investors, financial analysts, credit rating agencies and other vital functions in capital 

markets to integrate KPIs for ESG 3.0 into their valuation models and use individual KPIs or ESGs in their dialogue 

with companies. 

DVFA and EFFAS will periodically review the accuracy of the framework and implement modifications wherever 

deemed necessary. In addition, DVFA and EFFAS reserve the right to licence the framework or parts thereof to 

data vendors or providers of database solutions. Currently, DVFA/EFFAS have a licence model under preparation 

which may include a royalty/fee-scheme. Finally, DVFA, EFFAS and National Member Societies reserve the right to 

provide fee-based training courses for companies and/or investment professionals. Any third party training 

programme or event aimed at providing instructions or information on KPIs for ESG is subject to prior 

authorisation through DVFA and/or EFFAS. 

II. ESG Reporting 

1. Basic Principles 

ESG is a generic term used in capital markets. Often, it is erroneously equated with terms like corporate responsibility 

or sustainability. However, when mainstream capital markets look at ESG, two focal points immediately emerge: risks 

caused by (bad) ESG performance and business opportunities based on proactive ESG performance. Corporate 

responsibility reports from corporates address several stakeholder groups, not just investors and financial analysts. 

However, as an association of investment professionals, the authors will focus on the use of ESG in capital markets 

and how to assure that any ESG data be delivered in useful formats and with meaningful content to investment 

professionals. 

In order that environmental, social and governance (ESG) data can be used as a basis for analysis by investment 

professionals, there are certain minimum requirements for the ESG management of individual companies and for the 

quality of ESG reporting. 

We recommend that companies demonstrate satisfaction of these minimum requirements in the context of their ESG 

reporting, e.g. in an ESG report, or in online reporting, taking into account the essential elements outlined below. 



3

Section A: Corporate strategy and ESG aspects 

Throughout this paper we will look at both focal points of ESG: identifying and managing risks and identifying and 

capitalising on business opportunities. Traditionally, the focal point of risk has been more prominent to investment 

professionals. As with many aspects of corporate conduct, there is the perceived wisdom that corporates do not gain 

a bonus for good corporate governance or reputation, but indeed suffer a massive discount when ESG issues are 

poorly managed. It will be one of the challenges of corporates to work out and communicate to investment 

professionals how good ESG performance translates into better corporate performance in capital market currencies, 

i.e. value of the company and stock price. 

A central feature of ESG is the identification and analysis of significant societal developments, along with the related 

opportunities and risks, with the aim of continually developing fields of ESG activity and associated measures. The 

future fields of activity provide impulses for the development of the corporate strategy and, at the same time, serve 

as a source of reinforcement for its implementation. 

Including ESG aspects in the development of the corporate strategy offers companies broad potential for future 

success. In addition to expanding the scope of risk management to include ESG issues, it opens up opportunities to 

increase cost efficiency and improve the long-term prospects for success of the company. 

The company should outline the importance of ESG for the corporate strategy and explain how ESG aspects are taken 

into account when implementing the strategy. 

Every company – to differing degrees – has a basic understanding of its ecological, social, and governance 

responsibilities. Factors that influence or determine this basic understanding include the quality and focus of 

supervision by management and supervisory boards, the quality of a company’s organisation and delegation of 

responsibilities by the management, the ESG philosophy as well as the integrity, ethical values and competence of the 

employees. 

As a rule, this basic understanding of ESG is also expressed through overarching frameworks, such as an ESG strategy, 

under which company-specific fields of ESG activity are defined, as well as in more practically oriented regulations 

such as a code of conduct, environmental management guidelines, donation rules, or group health and safety policies. 

Although these topics are already operational realities for many companies, there is often a lack of adequate 

documentation with respect to procedures and individual measures. 

The company should portray its understanding of ESGto the capital market – e.g. by developing and publishing an ESG 

strategy – to enhance transparency about risk exposure. Company-wide, practically oriented guidelines should be 

made available online. 

Companies with ESG management are able to promptly identify future legislative initiatives or opinion shaping 

processes, which could lead to regulatory interventions. This allows them to anticipate such developments in their 

product development or corporate communications and position themselves as pioneers in the area of ESG. To 

achieve this, however, companies must have a process and assessment system in place to evaluate the relevance of 

ESG issues. 

The company should determine and communicate the current and future relevance of ESG topics for its own business 

activities – e.g. in ESG reports or via the Internet. 

Best practice example: Assessment system for relevance of ESG topics 

Formal requirements concerning ESG disclosure and reporting 

Current practice for ESG and CSR is to disclose ESG-relevant information in a dedicated process and publish data in a 

separate report. The DVFA Committee on Non-financials, however, strongly recommends including CSR data as an 

integral part of statutory and legally required financial reporting. ESG data would gain visibility for investors as part of 

a management report, which was made a legal requirement for German companies through the accounting rule DRS 

15 (“Konzernlagebericht”). This would serve to reflect the importance of such data for analysis of the risk and 

opportunities of the company. 



4

Consequently, the DVFA Committee on Non-financials suggests that companies formally orient ESG reporting towards 

the requirements of the International Financial Reporting Standards (IFRS) as publish by the International Accounting 

Standards Board (IASB). 

Below, some adaptations from IFRS2 to DVFA KPIs have been made with respect to consolidation of ESG statements 

and handling of cut-off dates in the consolidation process, which may serve as a guideline for corporate ESG reporting: 

1. Consolidation of ESG Statements from parent and subsidiary 

Following IAS 27, it is recommended that corporates comply with the following rules: 

• EFFAS/DVFA KPIs for ESG 3.0 shall be applied in the preparation and presentation of consolidated ESG 

statements for a group of entities under the control of a parent. (compare to IAS 27.1) 

• EFFAS/DVFA KPIs for ESG 3.0 shall also be applied in accounting for investments in subsidiaries, jointly 

controlled entities and associates when an entity elects, or is required by local regulations, to present 

separate ESG statements or parts thereof. (compare to IAS 27.4) 

• A parent (…) shall present consolidated ESG statements in which it consolidates ESG performance data of 

subsidiaries in accordance with EFFAS/DVFA KPIs for ESG 3.0. (compare to IAS 27.9) 

• Consolidated ESG statements shall include all subsidiaries of the parent. (compare to IAS 27.12) 

2. Differing cut-off dates between parent and subsidiary 

The ESG statements of the parent and its subsidiaries used in the preparation of the consolidated ESG statements shall 

be prepared: 

a) as of the same reporting date. When the reporting dates of the parent and a subsidiary are different, the subsidiary 

prepares, for consolidation purposes, additional ESG statements as of the same date as the ESG statements of the 

parent unless it is impracticable to do so. (compare IAS 27.26) 

b) using uniform policies for recording of like transactions and other events in similar circumstances. (compare IAS 

27.28) 

Section B: ESG management 

Requirements for implementation 

Ensuring proper ESG management and ESG reporting in accordance with the EFFAS/DVFA requirements necessitates 

that corporates have a system in place to assess the importance of ESG aspects, as well as a systematic process for 

correct generation of ESG data. 

Analysis of ESG importance and the assessment system must be adequate to legitimise the selection of ESG topics 

included in company reporting, as well as the type and scope of presentation vis-à-vis third parties. This could be, e.g. 

a portfolio analysis, which assesses stakeholder requirements vs. the importance of individual ESG topics for the 

company strategy. 

A systematic reporting process as defined by EFFAS/DVFA requires that roles and responsibilities be defined with 

respect to the quality of financial systems and accounting, along with process steps for data collection, release, 

dissemination and validation. Moreover, control measures must be specified for the ESG reporting process and their 

application as well as proper implementation of the overall ESG reporting process regularly audited by an independent 

third party. 

2 

Wording adapted from original wording of IFRS Standards in Wiley (Eds.) 2007, International Financial Reporting Standards (IFRS) 2007. The official 

standards approved by the EU. 



5

The ESG management system serves to ensure that ESG activities in the defined fields are implemented at operational 

level and permits monitoring of these activities by the company management. Often a central ESG management 

committee is established, in which representatives of central ESG-related company functions regularly coordinate with 

the ESG representatives of the operative units and support the management board with respect to ESG issues. In 

many cases, there is a central ESG coordination office in place to support the ESG management committee in day-today 

business. The ESG management committee and the ESG coordination office ideally report directly to the CEO or 

the management board spokesman. Among other things, this serves to ensure the reinforcement function of ESG 

management for the corporate strategy. Alternatively, an organisational tie-in with the Strategy unit or Compliance 

Management can be a good idea. 

The company should lay out its ESG management system with its key elements and processes to the capital market. 

Additional information in the form of organisational charts and descriptions of key functions can also be published 

online. 

CR management structure of RWE AG as of 31 December 2007 

Best practice example: organisational structure of ESG management 

As a rule, the fields of activity defined in the company’s ESG strategy are put into operation by way of an ESG 

programme, which links them to concrete objectives and specifies ESG measures to meet these objectives. Generally, 

the company’s overall ESG objectives are communicated to the operative units in a top-down iterative process. The 

primary fields of ESG activity should be taken into account when defining objectives and initiating measures. 

Attainment of the objectives is monitored from the bottom up, and this monitoring process culminates in an 

assessment of the ESG results by the central ESG management committee. 

The company should provide a description of its overall ESG programme to the capital market. Additional reports on 

individual ESG projects with particular relevance for reinforcement of the corporate strategy may be published in the 

ESG report or online. 

For assessing the effectiveness of ESG activities and identifying needs for additional attention in areas previously 

deemed non-relevant, a systematic and early identification, collection and communication of relevant information is 

required. Sources include internally generated data as well as information on external events, such as the results of 

stakeholder dialogues, client and employee surveys or discourses with government authorities. 

Companies should also report on how they interact with members of their supply chain, e.g. how suppliers' adherence 

to minimum ESG requirements is reviewed and how customers are informed about the company's ESG performance. 

The company should present its communication with stakeholders in an aggregated form and highlight individual, 

especially relevant stakeholder relationships in the ESG report or via the Internet. 

Compliance with the ESG management system and its functioning must be continuously monitored. For instance, it 

would be possible for the internal audit department to review proper implementation of the ESG organisational 

requirements as part of its regular auditing duties. The central ESG coordination office could also the operative carry 



6

out audits on the operative implementation of the ESG framework. Additionally, external assessments can be 

conducted, such as certifications of environmental management systems or CO2 volumes, along with external audits 

of ESG reports or ESG data in the management report. 

Section C: Preconditions for ESG reporting 

An important component of the ESG management system is internal reporting, which forms the basis for all planning 

and monitoring processes relating to ESG within the company and its – often widely varied – units and divisions. In 

order to monitor the achievement of objectives, companies usually define uniform key performance indicators (KPIs) 

for ESG company-wide. These KPIs are consolidated regularly throughout the company and, as a rule, reported at least 

once a year to the central ESG management committee. 

ESG reporting must be based on a clearly structured process with definitive rules governing data collection, data 

entry/transmission and central data aggregation. The process must ensure satisfactory audit trails for the data and 

feature adequate control mechanisms (e.g. approval procedures, automatic plausibility checks) to guarantee accurate 

reporting. The process should be supported by suitable ESG software. 

In order to guarantee more efficient collection of ESG data, the units charged with data collection should be provided 

with benchmarks for the improvement of their data collection processes. This could be accomplished, for instance, 

with a group-wide ESG Accounting Manual, similar to the manual used for financial accounting. The manual could 

contain recommendations for audit-proof collection and documentation of basic data, or methods for efficient 

extrapolation of information from this data (e.g. data aggregation). 

The company must order its ESG reporting systematically and gear it towards a high level of data reliability. 

If ESG information is reported externally, the company should follow the DVFA Principles for Effective Financial 

Communication (www.dvfa.com). Of particular importance are the principles relating to relevance, transparency, 

continuity and recentness, to ensure high-quality reporting of ESG-KPIs. 

Relevance 

Information is communicated based on relevance for the recipients and meets the expectations of investors and 

financial analysts with respect to scope, detail, frequency and completeness. Communication of ESG-KPIs is complete 

when all units controlled by the reporting company, or over which the company exerts significant influence, are 

included in the data collection. System boundaries – e.g. suppliers and their ESG contributions, or the ESG impact of 

product use by customers – must be clearly represented. When defining system boundaries and specific terminology, 

companies should orient themselves on general standards and guidance, such as the WBCSD/WRI GHG protocol 3 . 

• Transparency 

ESG information should be consistent and transparent. The information should be quantified and adequately 

explained. Comparisons with other organisations should also be possible. For this reason, all material changes in 

the boundaries and scope of reporting, or the reporting periods, should be indicated and explained. The reported 

ESG-KPIs must be accurate (i.e. free from significant errors), plausible and definitive, and not in contradiction with 

current measures, other company documentation (including annual reports) or generally recognized economic 

facts. Information should also be provided as to which data has been approximated and which assumptions and 

methods were used as the basis for this approximation, or sources should be cited for such information. 

• Continuity and recentness 

Information made available is always recent; communicated fragments and content are continually updated to 

reflect current developments. There are no contextual gaps in the company's reported ESG information. Abrupt, 

precipitous changes are avoided. It is advisable that the communication of ESG-KPIs be synchronized with 

financial reporting and that ESG-KPIs also be included in the management report, to the extent that these are 

relevant for an understanding of the company’s performance or financial situation. 

3 

The GHG protocol is an international guideline for calculation emissions and carbon footprints. 

http://www.ghgprotocol.org 



7

The company must ensure complete, transparent, continual and up-to-date ESG reporting that contains the most 

important ESG-KPIs. 

The information, data, processes and assigned competencies required for the preparation of ESG reports should be 

recorded, analysed, documented and disclosed in such a way that they would stand up to an internal and external 

audit or review. An independent audit by well-qualified third parties is a particularly good way to increase the 

assurance capability (i.e. perceived reliability) of the reported ESG-KPIs. This also serves to ensure the credibility and 

acceptance of ESG communication among the target groups. As a rule, external auditing carries the additional 

advantage that ESG reporting and ESG management can be improved based on the best practices referred to by the 

auditor. 

For any recommendation other than these, corporates should generally align ESG reporting with all other reporting to 

the capital markets. 

The IASCF’s technical summary entitled “Framework for the Preparation and Presentation of Financial Statements” 4 

may serve as a guideline for underlying principles of user-oriented reporting. Although the IASCF document makes 

suggestions about financial statements only, the recommendations can also be applied to ESG data: 

“Qualitative characteristics are the attributes that make the information provided in financial statements useful to 

users. The four principal qualitative characteristics are understandability, relevance, reliability and comparability.” 5 

2. Disclosure and reporting on ESG line items 

Section 2.2 (Plausibility) of the DVFA Principles for Effective Financial Communication explains that 

“Company reports should be consistent and plausible. Financial information should be quantified and 

sufficiently documented.” 6 

Quantification and documentation are also the most essential criteria relating to ESG data for investment 

professionals! 

Before looking at the concept of key performance indicators (KPIs), however, it is important to understand the format 

in which the quantifiable data should be delivered. 

First of all, the following recommendation on plausibility quoted from the DVFA principles can be easily adapted to 

ESG data: 

2.2.2 The method used for the calculation of reported figures is disclosed. 

2.2.3 Segment reporting adequately represents the company, its lines of business and geographical 

distribution. 

2.2.4 The structure of reports as well as the content and scope of data included is only changed in justified 

cases. 

Section 3.1. (Continuity and Recentness) continues by recommending the following principles: 

3.1.1 Time series are consistent over time. 

3.1.2 Changes to already defined segments are only made in justified exceptional cases. 

4 

http://www.iasb.org/NR/rdonlyres/ 

E366C162-17E4-4FBE-80EB-7A506A615138/0/Framework.pdf 

26 February 2008 

5 

ibid, page 1 

6 

ibid, page 12 



8

Bearing these important criteria in mind, corporates are reminded that financial analysis cannot be carried out using 

isolated data. Financial analysis moves along the lines of two important analytical questions: 

1. Diachronous underlying dynamics: data needs to be reported in a context that allows a period-to-period analysis of 

how the performance of a given item has developed, and how it will develop in the future period. Any line item or KPI 

for a reported period needs to be given historical and future values in order to be meaningful; 

2. Synchronous/Industry dynamics: analysing the performance of a corporate immediately gives rise to the question as 

to the performance of comparable (e.g. in terms of size, market capitalisation) corporates or peers. 

An example may serve to illustrate the point: an automotive manufacturer discloses a KPI for the topical area or brief 

ESG “waste”. The respective KPI – “tonnage of waste produced per unit” – shows a value of 30 tons/unit produced. 

Given the above explanations, investment professionals need to be given additional data in order to compare the 

reported item, answering the following questions: 

1. What was the historic output of waste per unit? Was waste output perhaps at 35 tons/unit in the past, and is it the 

aim of the corporate to reduce waste in the future to, say, 27 tons/unit? 

2. What is the output that peers of the automotive manufacturer produce? Is it better or worse? 

The corporate should report time series of data rather than isolated items for the period reported. 

Benchmark data (e.g. on peers, industry standards etc.) should be reported with line items to give the items a 

meaningful context. 

3. Presentation of ESG data 

Common practice among corporates is to publish ESG-related data in a dedicated hardcopy brochure. This brochure is 

generally published independent of the corporate’s annual report. Recently, and to an increasing extent, corporates 

have started using additional media such as the corporate website for publishing of reports relating to ESG. 

Media: 

It is recommended that corporates consider the following additional channels for disseminating ESG-related data to 

investment professionals: 

1. Annual Report: ESG-related data should be included in the corporate’s annual report, ideally in the MD&A 

(Management Discussion and Analysis) section. In the German market, the MD&A section is a legal requirement under 

accounting standard DRS 15 (“Konzernlagebericht”) of the DRSC Accounting Standards Committee of Germany. As the 

German MD&A section is an integral part of any annual report of a German corporate, the section falls under the 

auditing process, which investors consider to be a valuable aspect. 

2. Website: Often, the frequency of ESG-related reports is lower than that of financial reports. While investors 

understand that consolidation processes within the corporate often hamper an increase of frequency, the publishing 

of updates via the corporate website may be considered a viable solution. An intelligent interplay between a full-scale 

paper or PDF-report with frequent updates on the website may also enhance adoption and use of ESG data by 

investors. 

3. Analyst / Investor presentations: Throughout the year and after reporting cut-off dates, senior management 

typically engages in road shows, group presentations and 1:1s with key investors and financial analysts covering the 

company. Typically, the company management presents key financial (and oftentimes extra-financial) items to an 

investment professional audience through presentation slides, which are also made available for a limited period of 

time in the IR section of the corporate website. Senior management should be encouraged to selectively integrate 

ESG-related topics into their deck of slides. 



9

Format: 

Throughout this document, it is argued that the greatest flaw with respect to ESG-related data in current practice is 

the narrative format, which prevents integration into conventional financial analysis. 

While supportive prose texts may serve as means of increasing plausibility of quantitative ESG-data for investment 

professionals, accessibility and usability of ESG-data is key. 

It is recommended that corporates report ESGs and respective KPIs in a table format, which allows for easy data 

extraction and comparability. 

The recent developments in the area of interactive data formats suggest that corporates would benefit from 

technologies such as XBRL (eXtensible Business Reporting Language). The US Securities Exchange Commission (SEC) 

has recently mandated that the 500 largest US firms present their annual financial reports including notes in XBRL. An 

XBRL taxonomy for EFFAS/DVFA KPIs for ESG 1.2 is already available at the homepage of WICI, the global network for 

business reporting (www.worldici.com); a taxonomy for version 3.0 will be forthcoming. 



10

III. ESGs (Topical Areas) and Key Performance Indicators 

1. ESGs and KPIs 

Topical areas are called ESGs. ESGs describe the general purpose of issues to be reported. ESGs serve as an 

overarching description of the issue at hand, and explain the rationale behind the KPI. 

ESGs are not the actual items to be reported. The actual item should be reported in the format of a KPI, i.e. the line 

item to be reported. 

The ESG serves as the denominator. KPIs need to be chosen from the list included and they represent the actual line 

items to be reported. 

2. General ESGs and sector-specific ESGs 

General ESGs apply to all industries and should, hence, be areas which should be reported in the format of a KPI by all 

corporates. Sector-specific ESG apply to specific industries only. General ESGs, however, are not more important than 

sector-specific ESGs. Rather, in order to arrive at a representative and authentic reporting picture, corporates should 

report on all issues within the section of the general ESGs by selecting those KPIs which represent the minimum 

requirement. This is typically a set of 1 KPI reflecting an absolute value and 1 KPI reflecting a level of intensity. 

KPIs for general ESGs should be disclosed by all industries. Sector-specific ESGs should be reported additionally to 

depict issues relevant to the respective sector. 

We have identified 10 general ESGs for Extra/Non-Financials, which – following the common usage – are structured 

into E, S, G, and V (short for long-term viability). 

Corporates should use each of the general KPIs, reporting those KPIs featured which represent the generally binding 

minimum requirement. 

3. Sector-specific ESGs and their respective KPIs 

Thorough ESG reporting allows corporates to track and disclose those issues specific and peculiar to their sector. 

Often, differences between industries surface not only at the level of KPIs, but also in the context of ESGs. 

As the most important point of progress from version 1.2 to version 3.0 this paper provides sector-specific KPIs for all 

subsectors following the Dow Jones Industry Classification Benchmark (ICB). In all, sector-specific KPIs were developed 

for 114 subsectors. 

Corporates should identify the subsectors in which they operate and report all ESGs – both general and specific – 

identified and described for the specific subsector. Conglomerates should report for all subsectors in which they 

operate. 

4. Additional information 

KPIs should be fairly self-explanatory and lend themselves to relatively easy integration with spreadsheet models. 

This, if anything, is the raison d’être of our KPIs. However, we acknowledge that “numbers” are often reflections of 

economic processes which do not allow deference to the underlying processes. Explanations and additional reference 

may be helpful to put ESG data into context. Deliberately, however, we do not encourage corporates to report 

narrative-style or prose text - except for KPNs (Key Performance Narratives) for all specified ESGs with a limited 

number of words and providing answers to the question we pose. 

We ask corporates to provide additional contextual information deemed necessary for the interpretation of the 

respective KPI in annotations which should be linked to the KPI reported. The number and scope of annotations 

should be kept minimal. 



11

5. Consolidation of data 

It is not uncommon that the basis of consolidation for financial and ESG data differ both geographically and segmentwise. 

There may be several reasons to explain this phenomenon and indeed there may even be good reason for a 

corporate to exclude geographic areas or business units, e.g. when data quality for these markets is low or assurance 

cannot be obtained. 

However, rigorous investment analysis requires that financial performance data relate with ESG data to the end of 

peer-group or cross-industry comparison. 

Companies should provide a statement as to the basis of consolidation of their ESG data which specifies and names 

the markets, geographical areas, products, segments etc. that have been excluded from consolidation. Should bases 

for consolidation vary between different ESGs, corporates should provide details in the ESG-specific annotation. 

6. Benchmarks 

Some of our KPIs specifically depict relational performance, e.g. of a specific indicator related to sales, output or 

earnings. 

There can be no clear rule as to which benchmark is superior to another. Sales/revenues e.g. is indicative of the size of 

a company and, thus, any ESG performance related to revenues helps to provide perspective for comparison of 

corporates of different sizes. However, benchmarking against earnings ratios such as EBIT or EBITDA is often used to 

neutralize structural differences due to the consolidation of revenues from different markets. Finally, for a few 

subsectors, there are commonly reported and used benchmarks such as metric tonne, kWh, available shopping space 

in square metres/foot or simply units produced. 

A corporate should provide a table of relevant benchmarks that investment professionals can use for comparison and 

analysis at their discretion and based on their preferences. As a minimum the table should include 1. revenues, 2. 

EBIT, 3. EBITDA, as well as those generally accepted and used non-financial benchmarks common for an industry. 

Additionally, because investment analysis requires comparability of data and line items, i.e. users want to a) compare 

corporate performance within a reported period to prior periods and b) compare line items of a corporate to an 

external benchmark such as a typical industry average: 

It is recommended that corporates report both line items and relational benchmarks, which can consist of sectorrelated 

averages, data from peers or any other external reference point that serves to put individual corporate 

performance into context. 



12

0533 Exploration & Production 

ESG KPI KPI-Label + Definition 

1 Energy Efficiency E0101 Energy consumption, total 

2 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of 

revenue, per FTE, per unit of production volume (e.g. tonnes of steel) 

3 GHG Emissions E0201 GHG emissions, total (scope I,II, III) 

4 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per 

FTE, per unit of production volume (e.g. tonnes of steel) 

5 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs 

6 Training & Qualification S0202 Average expenses on training per FTE p.a 

7 Maturity of Workforce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals) 

8 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$ 

9 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options 

10 Remuneration S0803 Key Performance Narrative (Please answer the questions in max. 500 words) Do you take ESG 

performance into account in your performance agreements? How do you integrate ESG principles 

within performance agreements in your company and to what extent do you apply them? 

11 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive 

behavior, anti-trust and monopoly practices 

12 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0 

13 Revenues from new 

products 

V0302 Percentage of new products or modified products introduced less 

than 12 months ago 

14 Innovation V0401 Total R&D expenses 

15 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue 

16 Innovation V0412 Total investments in research on ESG-relevant aspects of business such as e.g. eco-design, ecoefficient 

production processes, decreasing impact on biodiversity, improving health and safety 

conditions of employees or supply chain partners, consulting on integration of ESG aspects in change 

management, development of products to exploit ESG opportunities etc. in monetary terms i.e. 

currency as a percentage of revenue 

17 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes 

18 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and 

19 Emissions to Air E0305 

EPER) Rank 1 

TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and 

EPER) Rank 2 

20 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and 

EPER) Rank 1 


EPER) Rank 2 

22 Remediation E1201 Expenditure for remediation, reclamation and decommissioning total in monetary terms i.e. currency 

23 Remediation E1203 Environmental spending for R&D, site rehabilitation and environmental monitoring total in monetary 

terms i.e. currency 

24 Remediation E1205 Total amount of reserves for future environmental remediation, emissions, accident costs in 

monetary terms i.e. currency 

25 Leakages E2402 Volume of leakages in barrels or cubic metres 

26 Leakages E2403 Total amount of costs incurred through leakages including remediation and fines 

27 Accidental oil/gas spills E2501 Volume of accidental oil spills in barrels 

28 Accidental oil/gas spills E2502 Total amount of costs incurred through accidental oil spills amount including remediation and fines 

29 Accidental oil/gas spills E2503 Total number of reported gas spills 

30 Accidental oil/gas spills E2504 Volume of accidental gas spills in cubic metres 

31 Accidental oil/gas spills E2505 Total amount of costs incurred through accidental gas spills amount including remediation and fines 

32 Contributions to political 

parties 

G0101 Contributions to political parties as a percentage of total revenues 

33 Dimensions of Pending Legal G0201 

Proceedings 

Amount in monetary terms i.e. currency in dispute from legal proceedings 

34 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs 

35 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs 

36 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites, 

plants ect. 

37 Local Staff S1701 Average percentage of FTEs in non-domestic production and exploration sites hired from respective 

non-domestic labour markets in relation to total FTEs 

38 Environmental CapEx V1202 CapEx allocation to investments on ESG relevant aspects of business such as e.g. eco-design, ecoefficient 



management, development of products to exploit ESG opportunities etc. of operations as a 

percentage of total CapEx 

39 Utilisation V1301 Capacity utilisation as a percentage of total available facilities 

40 Supply Chain V2801 Total number of suppliers 

41 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers 

© DVFA April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, 

mechanical, recording, without the prior permission of the copyright holder. 

13

42 Supply Chain V2803 Turnover of suppliers in percent 

43 Supply Chain V2804 Key Performance Narrative (Please answer the questions in max. 500 words) How do you ensure that 

your suppliers adhere to a standard of ESG compliance similar to that of your company? 

44 Supply Chain V2805 Key Performance Narrative (Please answer the questions in max. 500 words) When assessing the 

performance of your procurement and purchasing functions: Do you incentivise your procurement 

management for the selection of ESG-performing suppliers even if you might have to carry a 

premium over less expensive suppliers? 



14

0537 Integrated Oil & Gas 




















products 













EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 

68 Waste Scope I E0401 Total waste in tonnes 

69 Waste Scope II E0501 Percentage of total waste which is recycled 

70 Waste Scope II E0505 Waste, specific; per unit of revenue 

71 Waste Scope III E0601 Hazardous waste total in tonnes total 

72 Waste Scope III E0606 Non-hazardous waste total in tonnes total 














parties 



Proceedings 


85 Dimensions of Pending Legal G0202 Amount in monetary terms i.e. currency in dispute from legal 

Proceedings 

proceedings as a percentage of total revenue 




plants ect. 

89 Local Staff S1701 Average percentage of FTEs in non-domestic production and exploration sites hired from respective 

non-domestic labour markets in relation to total FTEs 

90 Customer Retention V0503 Share of market by product, product line, segment, region or total 

91 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers 



15


















16

0573 Oil Equipment & Services 




















products 










117 Innovation V0413 Percentage of products or services for 

- increasing eco-efficiency of client applications or operations 

- developing and using clean technologies 

- offsetting climate change, carbon emissions , resource depletion 

- increasing fuel-efficiency 

- making ESG-relevant products operable 

(e.g. smart metering, green building technologies) 

- financing of ESG-relevant products or services 






123 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites 


parties 




127 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards 

128 Maintenance & Safety S0901 Total spendings in monetary terms i.e. currency on maintenance and safety of equipment (incl. fleet, 

trucks, planes, rail cars) 


plants ect. 

130 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring, 

relocation of jobs 

training, consulting 
















17







18

0577 Pipelines 



























158 Remediation E1202 Expenditure for remediation, reclamation and decommissioning as percentage of total revenue 











parties 





plants ect. 










19

0583 Renewable Energy Equipment 




















products 





191 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents 

192 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents 






194 Supply Constraints E1735 Percentage of revenue from products that contain indium to total revenue 

195 Supply Constraints E1736 Total indium purchased 

196 Supply Constraints E1736 Total indium purchased 

197 Raw Material Reserves E2201 Full day supply of raw material A (B, C, D) in stock 

198 Production Shortfall E2301 Production shortfall caused by material supply constraints in percent (gap between actual production 

output and theoretical production output as optimal supply) 

199 Production Shortfall E2302 Monetary impact of production shortfall caused by material supply constraints in monetary terms i.e. 

currency 

200 Water Consumption E2801 Water consumption in m³ 

201 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured 

202 Water Consumption E2803 Groundwater consumption in m³ 

203 Water Consumption E2804 Waste effluent water in cubic meters 



parties 

206 Restructuring-related 



S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring, 


207 Customer Retention V0501 Percentage of new customers in reported period in relation to total customers 



210 Impact of Subsidies V1003 Percentage of business in markets with feed-in tariffs or regulated pricing structure 













20

0587 Alternative Fuels 


































235 Innovation V0415 Percentage of total revenue from products or services fostering eco-efficiency, clean technologies or 

offsetting climate change or carbon emissions 

236 Supply Constraints E1704 Percentage of material supply of cobalt covered by hedging contracts 

237 Supply Constraints E1705 Percentage of revenue from products that contain cobalt to total revenue 

238 Supply Constraints E1706 Total cobalt purchased 





currency 







parties 






















21

1353 Commodity Chemicals 




















products 





















EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 

283 Emissions to Water E0314 Emissions of organic substances to water in '000 metric tonnes/year 

284 Emissions to Water E0315 Emissions of Nitrogen to water in '000 metric tonnes/year 

285 Emissions to Water E0316 Emissions of heavy metal to water in '000 metric tonnes/year 

286 Emissions to Water E0317 Emissions of Sulfur Oxides to water in '000 metric tonnes/year 

287 Emissions to Water E0318 Emissions of Dust to water in '000 metric tonnes/year 





292 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI; 

PRTR; and EPER) Rank 1 



294 Eco-Design E1301 Improvement rate of product energy efficiency compared to previous year 








parties 






22

303 Health & Safety Aspects of 

Products 

S0504 Total spending on operational safety corporate as a percentage of revenue 



plants ect. 























23

1357 Specialty Chemicals 




















products 























EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 



















parties 






24


Products 

S0501 Total spending on product safety corporate as a percentage of revenue corporate 



plants ect. 




364 Demographic Change S1601 Key Performance Narrative (Please answer the questions in max. 500 words) In many societies, 

demographic change can have several adverse effects on companies' business continuity. E.g. aging 

of a population may result in an aging workforce while a continuously low birth rate may aggravate 

the problem through shortage of young employees to replace those employees retiring. What are the 

efffects of demographic change on your company and how do you seek to offset potentially adverse 

effects? 





















25

1733 Forestry 
























390 Emission Rights E1101 Total number of EUA(European Union Allowance Unit) on hand at end of reported period 

391 Emission Rights E1102 Total income (expenditure) on emission rights traded (emission rights bought) as a percentage of 

revenue 








397 Sustainable, Organic & Fair 

Trade Products 

E3104 Percentage of total forestry product output in revenues €, $ with products from recognised forest 

certification schemes (FSC, Programme for the Endorsement of Forest Certification Schemes PEFC, 

Canadian Standard Association CSA, Sustainable Forestry Initiative SFI, Malaysian Timber Certification 

Council) 







plants ect. 





26

1737 Paper 
































EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 

427 Emissions to Water E0319 Emissions to Water Chemical oxygen in metric tonnes/year 

428 Emissions to Water E0320 Emissions to Water Biological oxygen in metric tonnes/year 

429 Emissions to Water E0321 Emissions to Water Phosphorus in metric tonnes/year 





434 Waste Scope III E0607 Non-hazardous waste rate in tonnes per million US $, € revenues 


436 Waste Scope IV E0702 


TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI; 



438 Environmental Compatibility E3302 Percentage of revenue from eco-labeled 

products (www.eco-label.com) 





plants ect. 














27











28

1753 Aluminum 





























469 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue 




EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 

475 Emission to Air E0323 Emissions PFC (perfluorocarbon) in tonnes of CO2 equivalent per annum 

476 Emission to Air E0324 Emissions PFC (perfluorocarbon) in tonnes of CO2 equivalent per tonne of hot metal produced/ year 

477 Emission to Air E0325 Primary metal particulate emissions in tonnes total 

478 Emission to Air E0326 Primary metal particulate in kilogrammes per tonne of hot metal produced 

479 Emission to Air E0327 Primary metal fluoride emissions in tonnes total 

480 Emission to Air E0328 Primary metal fluoride in kilogrammes per tonne of hot metal produced 

481 Emission to Air E0329 Primary metal PAH (polycyclic aromatic hydrocarbon) emissions in tonnes total 

482 Emission to Air E0330 Primary metal PAH (polycyclic aromatic hydrocarbon) in kilogramm per tonne of hot metal produced 












492 Spent Pot Lining (SPL) E3501 SPL spent pot lining in kg per tonne of hot metal produced 

493 Specific Emission to Soil - 

Mining 

494 Specific Emission to Soil - 

Mining 


parties 

E3502 Bauxite residue total in tonnes 

E3503 Bauxite residue rate in tonnes per tonne of alumina hydrate produced 


496 Fatalities & Injuries S0401 Total number of fatalities divided by total number of hours worked by FTEs 

497 Fatalities & Injuries S0402 Total number of injuries divided by total number of hours worked by FTEs 



29





plants ect. 





















30

1755 Nonferrous Metals 

































EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 




















plants ect. 












31









32

1757 Iron & Steel 

































EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 



















Products 




plants ect. 












33












34

1771 Coal 































EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 




















plants ect. 















35










36

1773 Diamonds & Gemstones 






























EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 




















plants ect. 
















37









38

1775 General Mining 






























EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 




















plants ect. 
















39









40

1777 Gold Mining 






























EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 




















plants ect. 
















41











42

1779 Platinum & Precious Metals 






























EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 




















plants ect. 
















43











44

2353 Building Materials & Fixtures 






























EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 











858 Contributions to political G0101 Contributions to political parties as a percentage of total revenues 

parties 




Products 




plants ect. 





866 Customer Retention V0502 Average length of customer relationship in years 














45









46

2357 Heavy Construction 





































899 Subcontracting E3601 Percentage of total work done delivered by subcontractors and/or outsourced to third parties 

900 Subcontracting E3602 Total expenses in monetary terms i.e. currency for contracted work done by revenue 


parties 







plants ect. 























47

2713 Aerospace 




















products 




932 Innovation V0405 Number of patents registered within last 12 month 


934 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents 



























948 Supply Constraints E1704 Percentage of material supply of cobalt covered by hedging contracts 

949 Supply Constraints E1705 Percentage of revenue from products that contain cobalt to total revenue 

950 Supply Constraints E1706 Total cobalt purchased 

951 Supply Constraints E1707 Percentage of material supply of titanium covered by hedging contracts 

952 Supply Constraints E1708 Percentage of revenue from products that contain titanium to total revenue 

953 Supply Constraints E1709 Total titanium purchased 




parties 





Products 


Products 


S0502 Percentage of total products sold or shipped corporate subject to product recalls for safety or health 

reasons 



48

























49

2717 Defence 




















products 























EPER) Rank 1 


EPER) Rank 2 












parties 



Proceedings 




1008 Supplier Agreements and 

Supply Chain Partners 

Screened for Risk of ESG 

Infringement 

S0601 Percentage of total suppliers and supply chain partners screened for compliance in accordance with 

ESG-criteria 


plants ect. 







50


















51

2723 Containers & Packaging 




















products 






















EPER) Rank 1 


EPER) Rank 2 



1045 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials 

1046 End of Product Lifecycle E0905 

used 

Degree to which products (on average) can be recycled calculated as a percentage of all associated 

material costs 

1047 Material Sourcing E3901 Percentage of total material comprising cardboard and paper material from recognised forest 



Council) 


parties 






plants ect. 









52









53

2727 Diversified Industrials 


According to Dow Jones ICB companies operating in any three industrial subsectors qualify as 

'Diversified Industrials'. Companies should select the KPIs of their three respective subsectors. 



54

2733 Electrical Components & Equipm. 




















products 
























EPER) Rank 1 


EPER) Rank 2 










1096 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design for 

disassembly design process 

1097 End of Product Lifecycle E0902 Percentage of total product output in terms of revenue eligible for remanufacture or re-conditioning 

processes 

1098 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process, 

sold or donated to third parties 


used 

1100 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated 


1101 Packaging E1001 Total amount of packaging material used in tonnes 

1102 Packaging E1002 Packaging material per tonne of output 

1103 Packaging E1003 Breakdown of materials used for packaging in percent for paper, glass, metal, non-biodegradable 

plastic, biodegradable plastic, material from FSC 

1104 Packaging E1004 Total cost of packaging in $,€ 

1105 Packaging E1005 Cost of packaging per revenue in percent 



55


1107 Recycling Quota E1401 Number of units of products delivered to company for recycling in relation to total output of units 

p.a. 

1108 Recycling Quota E1402 Products delivered to company for recycling in tonnes in relation to total output of units in tonnes 

1109 Supply Constraints E1701 

p.a. 

Percentage of material supply of copper covered by hedging contracts 




currency 









parties 







Infringement 

S0603 Share of supplier that are signatories to the EICC (Electronic Industry Code of Conduct) 



plants ect. 











1128 Vertical range of 

manufacturing integration in 

Percent 

V1701 Vertical range of manufacturing in Percent 

1129 Average age of Material V2102 Average age of facilities in years 

1130 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency 

incl. name and/or method of valuation 












56

2737 Electronic Equipment 




















products 
























EPER) Rank 1 


EPER) Rank 2 













processes 




used 











57



p.a. 


1181 Production Shortfall E2301 

p.a. 

Production shortfall caused by material supply constraints in percent (gap between actual production 



currency 









parties 








Infringement 



plants ect. 













Percent 
















58

2753 Commercial Vehicles & Trucks 




















products 




























1236 CO2 Emission of Fleet of 

Sold, Leased 


Sold, Leased 


Sold, Leased 


Sold, Leased 


parties 

E3701 Average CO2 emission by vehicle per km 

E3702 Total number of vehicles sold per period 

E3703 Estimated average mileage per vehicle over total lifecycle in km 

E3704 CO2 emissions at scrappage 




1243 Certification of Facilities S0701 Percentage of total facilities certificated according to ISO 9001 standard 

1244 Certification of Facilities S0702 Percentage of total facilities certificated according to SA 8000 standard 

1245 Certification of Facilities S0703 Percentage of total facilities certificated according to OHSAS 18001 standard 




plants ect. 







59









Percent 













60

2757 Industrial Machinery 




















products 






























parties 





Products 




Infringement 

S0503 Spending on product safety per unit produced corporate 





plants ect. 













61




Percent 













62

2771 Delivery Services 




















products 



















1325 Load Factor E2101 Average degree of utilisation of total fleet of trucks in percent 

1326 Load Factor E2102 Average degree of utilisation of total fleet of vessels in percent 

1327 Load Factor E2103 Average degree of utilisation of total fleet of airlines in percent 

1328 Load Factor E2104 Average degree of utilisation of total fleet of rail cars/ rail carriages in percent 

1329 Fuels E3001 Expenditure for fuels total in monetary terms i.e. currency 

1330 Fuels E3002 Expenditure for fuels as percentage of total turnover 

1331 Fuels E3003 Percentage of total fuel consumed comprising renewable fuels 

1332 Fuels E3004 Average fuel consumption of vessels by ship-type according to American Bureau of Shipping 

classification in tonnes/hour or tonnes/day 

1333 Fuels E3005 Average fuel consumption of vehicles by type in l/100km 


Sold, Leased 



Sold, Leased 


1336 Passenger E3801 CO2 emissions per passenger/km 

1337 Passenger E3802 Carbon monoxide emissions per passenger/km 

1338 Passenger E3803 Unburned hydrocarbon (UHC) emissions per passenger/km 

1339 Intermodality S1301 Key Performance Narrative (Please answer the questions in max. 500 words) 

Does your company aim at providing solutions which address intermodality ("the ability to connect, 

and the connections between, modes of transportation" 

(cf. http://ops.fhwa.dot.gov/publications/cmpguidebook/appc.htm) e.g. 

- offers which allow end-customers to hire specific cars as and when needed, connectivity between 

different vehicles (car- train - public transport), services for 

linking different modes of transport etc.? 

- services which connect different modes of transport for cargo or freight in a 

smart way thus saving energy, CO2 emissions or decreasing traffic? 









63

1342 Utilisation V1303 Percentage of utilisation of fleet of vehicles in use by the company in relation to total theoretical 

utilisation 

1343 Utilisation V1305 Percentage of utilisation of fleet of locomotives in use of company in relation to total theoretical 

utilisation 

1344 Utilisation V1307 Percentage of utilisation of fleet of vessels in use by the company in relation to total theoretical 

utilisation 

1345 Utilisation V1309 Percentage of utilisation of fleet of airplane in use by the company in relation to total theoretical 

utilisation 



64

2773 Marine Transportation 



































1365 Emissions to Water E0310 

EPER) Rank 1 

TOP 3 components of emissions to water by environmental importance (according to TRI; PRTR; and 

EPER) Rank 2 


EPER) Rank 3 

1367 Load Factor E2102 Average degree of utilisation of total fleet of vessels in percent 

1368 Waste Water E2805 Emissions of black water to sea in m³ 

1369 Waste Water E2806 Emissions of grey water to sea in m³ 




















1376 Utilisation V1306 Percentage of utilisation of fleet of vessels in paid work for charter or rent in relation to total 

1377 Utilisation V1307 

theoretical utilisation 

Percentage of utilisation of fleet of vessels in use by the company in relation to total theoretical 

utilisation 

1378 Average age of Material V2103 Average age of fleet in years 



65

2775 Railroads 


































1396 Load Factor E2104 Average degree of utilisation of total fleet of rail cars/ rail carriages in percent 
















1404 Utilisation V1304 Percentage of utilisation of fleet of locomotives in paid work for charter or rent in relation to total 


1405 Utilisation V1305 Percentage of utilisation of fleet of locomotives in use of company in relation to total theoretical 

utilisation 









66

2777 Transportation Services 




















products 














































67

2779 Trucking 




















products 




















1458 Load Factor E2101 Average degree of utilisation of total fleet of trucks in percent 



1461 Fuels E3005 Average fuel consumption of vehicles by type in l/100km 


Sold, Leased 



Sold, Leased 















68

2791 Business Support Services 




















products 




1483 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in 


Backoffice Companies (additional KPIs) 
















1489 Human Resource 

Management 


Management 


Management 

V0707 Percentage of employees employed < 1 year 

V0709 Percentage of employees employed >3 years 

V0708 Percentage of employees employed 1-3 years 

1492 Diversity S1001 Percentage of female employees in relation to total employees 

1493 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions 

1494 Diversity S1003 Percentage of total FTEs from ethnic minority groups 


Management 

V0710 Total number of FTEs including part-time worker, freelancers, non-payroll staff leaving over period as 

a percentage of the average total number of FTEs over the period 

Cleaning and Printing (additional KPIs) 








1501 Eco-Design of Cleaning E3201 Percentage of biodegradable cleaning substances and detergents used as total of cleaning substances 

substances 

and detergents consumed 


plants ect. 







69

2793 Business Training & Employment Agencies 




















products 








1525 Customer Satisfaction V0602 Percentage of total revenue from repeat business 



70

2795 Financial Administration 




















products 










71

2797 Industrial Suppliers 




















products 
















72

2799 Waste & Disposal Services 




















products 













































plants ect. 






73







1610 Corruption & Bribery V3601 Key Performance Narrative (Please answer the questions in max. 500 words) What measures does 

your company undertake or maintain to prevent corruption and bribery in the context of contracting 

with public organisations, governments etc.? 



74

3353 Automobiles 




















products 











EPER) Rank 1 


EPER) Rank 2 








Degree to which products (on average) can be recycled calculated as a percentage of all materials 

used 









1648 Environmental Compatibility E3303 Average fuel consumption of fleet of sold vehicles - in l / 100 km 




Sold, Leased 



Sold, Leased 

E3702 Total number of vehicles sold per period 


Sold, Leased 



Sold, Leased 

E3704 CO2 emissions at scrappage 


parties 



Proceedings 



Proceedings 






75


Products 


Products 


Products 


reasons 


S0505 Total number of cars for which productv recalls were launched for safety or health reasons 














1666 NCAP Ratings S1501 Average NCAP rating for product fleet according to US-NCAP, Euro-NCAP or JNCAP or equivalent 

NCAP methods 

1667 NCAP Ratings S1502 Percentage of cars sold with 5-star NCAP rating 




Management 


Management 

V0705 Total number of vacant positions in product development, programming or business development 

V0706 Number of vacant positions in product development, programming or business development as a 

percentage of total FTEs 









Percent 















76

3355 Auto Parts 




















products 
























EPER) Rank 1 


EPER) Rank 2 








Percentage of total product output in terms of revenue eligible for remanufacture or re-conditioning 

processes 


used 



1715 Eco-Design E1307 Use of hazardous material - Amount of polycyclic aromatic hydrocarbons (PAHs) used in products 



currency 








77


parties 
































78

3357 Tires 




















products 

























EPER) Rank 1 


EPER) Rank 2 









processes 




used 




p.a. 


p.a. 





currency 



79







parties 





Products 




plants ect. 

























80

3533 Brewers 




















products 


























1829 Gene Modified Organisms E1501 Share of products containing genetically modified organisms or ingredients containing genetically 

modified organisms in % 




1833 Sustainable, Organic & Fair E3101 Percentage of total revenue from products with organic origin certified by an member of the 


International Federation of Organic Agriculture Movements (IFOAM) standards 



















81

3535 Distillers & Vintners 




















products 




















































82

3537 Soft Drinks 




















products 



























1914 Recycling Quota E1402 

p.a. 

Products delivered to company for recycling in tonnes in relation to total output of units in tonnes 

p.a. 






















83







84

3573 Farming & Fishing 




















products 





















1952 Expenditure for Veterinary 

Pharmaceuticals, Seeds, 

Herbicides, Pesticides and 

Other Drugs 




Other Drugs 




Other Drugs 




other drugs 


E1901 Expenditure for veterinary pharmaceuticals total in monetary terms i.e. currency 

E1903 Expenditure for seeds total in $,€ 

E1905 Expenditure for herbicides total in monetary terms i.e. currency 

E1907 Expenditure for pesticides total in monetary terms i.e. currency 

1956 Split of Activities E2001 Percentage of total activities comprising organic fishing and/or farming activities 

1957 Split of Activities E2002 Percentage of total activities comprising conventional fishing and/or farming activities 

1958 Split of Activities E2004 Percentage of total activities comprising complementary agricultural activities 




1962 Ecosystems, Biodiversity and 

Climate Change Mitigation 



E2903 Investments in ecosystems and biodiversity in monetary terms i.e. currency incl. funds, loans and 

project finance ( incl. syndicated loans) 

E2904 Investments in climate change mitigation in monetary terms i.e. currency incl. funds, loans and 

project finance (incl. syndicated loans) 





85




1967 Sustainable, Organic & Fair E3102 Percentage of total revenue from products certified and stamped as Fair Trade by an affiliate or 


partner organisation of Fair Trade Labelling Organizations International (FLO) 

1968 Sustainable, Organic & Fair E3103 Percentage of fish certifed according to recognised certification schemes for sustainable fishing (MSC 


- Marine Stewardship Council) 
















86

3577 Food Products 




















products 

























Other Drugs 




Other Drugs 




Other Drugs 




other drugs 


E1901 Expenditure for veterinary pharmaceuticals total in monetary terms i.e. currency 

E1903 Expenditure for seeds total in $,€ 




















87























88

3722 Durable Household Products 




















products 


























processes 




used 











p.a. 


p.a. 







parties 





89






Infringement 



plants ect. 














Percent 















90

3724 Nondurable Household Products 




















products 




















EPER) Rank 1 


EPER) Rank 2 









processes 




used 










p.a. 


p.a. 








91























92

3726 Furnishings 




















products 




2145 Innovation V0411 Total investments in research on new risk in monetary terms i.e. currency as a percentage of revenue 























processes 




used 











2165 Sustainable, Organic & Fair 


E3104 Percentage of total forestry product output in revenues €, $ with products from recognised forest 



Council) 





parties 




93

2169 Certification of Facilities S0701 Percentage of total facilities certificated according to ISO 9001 standard 

2170 Certification of Facilities S0702 Percentage of total facilities certificated according to SA 8000 standard 

2171 Certification of Facilities S0703 Percentage of total facilities certificated according to OHSAS 18001 standard 




plants ect. 








Percent 















94

3728 Home Construction 




















products 






























parties 





Products 




plants ect. 














Percent 




95












96

3743 Consumer Electronics 




















products 
























EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 









processes 




used 












97


p.a. 


p.a. 









parties 



Products 



Products 


Products 


reasons 






Infringement 



plants ect. 














Percent 















98

3745 Recreational Products 




















products 
























EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 








processes 




used 












99

2341 Recycling Quota E1401 Number of units of products, containers, packages or parts of products returned to company for 

recycling in relation to total output of units p.a. 


recycling in tonnes in relation to total output of units in tonnes p.a. 









parties 



Products 



Products 


Products 


reasons 






Infringement 



plants ect. 














Percent 















100

3747 Toys 




















products 




























processes 




used 









2404 Eco-Design E1303 Use of hazardious material - Amount of mercury used in products 

2405 Eco-Design E1304 Use of hazardous material - Amount of PVC used in products 

2406 Eco-Design E1305 Use of hazardous material - Amount of bromated flame retardants (BFRs) used in products 






parties 




101




Products 


2414 Health & Safety Aspects of S0502 Percentage of total products sold or shipped corporate subject to product recalls for safety or health 

Products 

reasons 



plants ect. 









Percent 















102

3763 Clothing & Accessories 




















products 


















EPER) Rank 1 


EPER) Rank 2 







2454 Sustainable, Organic & Fair E3105 Percentage of textiles certified according to recognised certification schemes for sustainable textiles 


(Global Organic Textile Standard) 





















103

3765 Footwear 




















products 


















EPER) Rank 1 


EPER) Rank 2 





Products 



Products 

reasons 
















104

3767 Personal Products 




















products 
























EPER) Rank 1 


EPER) Rank 2 













2535 Eco-Design E1306 Use of hazardous material - Amount of coltrane used in products 










105









106

3785 Tobacco 




















products 


























Other Drugs 




other drugs 








parties 



Proceedings 



Proceedings 












107

4533 Health Care Providers 




















products 















2601 Waste Scope II E0502 TOP 2 components of waste which is recycled, Rank 1 

2602 Waste Scope II E0503 TOP 2 components of waste which is recycled, Rank 2 





Proceedings 












2614 Quality of Service S2401 Average days of hospital stay per patient 

2615 Quality of Service S2302 Successful surgeries in percent 

2616 Quality of Service S2303 Number of infected inpatients as a percentage of total patients 












108

4535 Medical Equipment 




















products 













2645 Innovation V0409 Total investments in research on new risk in monetary terms i.e. currency 












EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 




2655 Radioactive Waste E0801 Low Level Waste (by definition of U.S. Atomic Energy Act) produced in tonnes p.a. 

2656 Radioactive Waste E0802 Intermediate Level Waste (by definition of U.S. Atomic Energy Act) produced in tonnes p.a. 

2657 Radioactive Waste E0803 High Level Waste (by definition of U.S. Atomic Energy Act) produced in kg p.a. 

2658 Radioactive Waste E0804 Transuranic Waste (by definition of U.S. Atomic Energy Act) produced in kg p.a. 

2659 Radioactive Waste E0805 Radioactive waste subjected to reprocessing by Waste Level (LLW,ILW,HLW,TRUW) in tonnes 

2660 Radioactive Waste E0806 Radioactive waste stored at company property by Waste Level (LLW, ILW, HLW, TRUW) in tonnes 




processes 




used 





109







2672 Product Withdrawals G0301 Number and amount of product withdrawn from market due to regulatory pressure 




Products 


Products 


Products 



reasons 






















110

4537 Medical Supplies 




















products 

























EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 






used 











Products 




111


Products 


Products 


reasons 
















112

4573 Biotechnology 




















products 


































2773 Eco-Design E1308 Amount of hazardous / non biodegradable products (after use and if unused) 




currency 




parties 




Products 







113








2787 Product Pipeline V2901 Revenue potential of new products in phase I, phase II, phase II and in the registration process as a 

percentage of total revenue 

2788 Health Care Pricing Structure V3001 Percentage of revenue exposed to price discounting national healthcare systems (e.g. Medicare) 



114

4577 Pharmaceuticals 




















products 




























2816 Eco-Design E1308 Amount of hazardous / non biodegradable products (after use and if unused) 




currency 







parties 








Products 


Products 



reasons 



115












2839 Product Pipeline V2901 Revenue potential of new products in phase I, phase II, phase II and in the registration process as a 

percentage of total revenue 

2840 Health Care Pricing Structure V3001 Percentage of revenue exposed to price discounting national healthcare systems (e.g. Medicare) 



116

5333 Drug Retailers 




















products 
























2865 Direct Building Energy 

Consumption 


Consumption 


Consumption 


Consumption 

E1601 Total building electricity consumption in kWh 

E1603 Total building gas consumption in m³ 

E1605 Total alternative energy consumption in kWh 

E1607 Annual heating/cooling costs $,€ 














117

5337 Food Retailers & Wholesalers 




















products 































Consumption 

E1603 


Total building gas consumption in m³ 


Consumption 



Consumption 

E1606 Total alternative building energy consumption expenses as percentage of total revenue 


Consumption 



Consumption 



Consumption 

E1608 Annual heating/cooling as percentage of total revenue 

2912 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED 

(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent 










118




2917 Refrigerant refill rate E4001 Percentage of refrigerant refillings in relation to total refrigerants contained in cooling systems 














119

5371 Apparel Retailers 




















products 


























Consumption 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 














120







121

5373 Broadline Retailers 




















products 



























Consumption 

E1601 


Total building electricity consumption in kWh 


Consumption 



Consumption 



Consumption 














3000 Refrigerant refill rate E4001 Percentage of refrigerant refillings in relation to total refrigerants contained in cooling systems 








122









123

5375 Home Improvement Retailers 




















products 



























Consumption 



Consumption 



Consumption 



Consumption 

















124

5377 Specialized Consumer Services 




















products 



























Consumption 

E1601 




Consumption 



Consumption 



Consumption 























125










126

5379 Specialty Retailers 




















products 



























Consumption 

E1601 




Consumption 



Consumption 



Consumption 





















127









128

5553 Broadcasting & Entertainment 




















products 




















3154 Freelancer as part of staff S1901 Percentage of freelancers in relation to total number of staff including both FTEs and freelancers 





129

5555 Media Agencies 




















products 

























130

5557 Publishing 




















products 








































131

5751 Airlines 




















products 





















3235 Load Factor E2105 Revenue passenger km/Available Seat km 



3238 Passenger E3801 CO2 emissions per passenger/km 

3239 Passenger E3802 Carbon monoxide emissions per passenger/km 

3240 Passenger E3803 Unburned hydrocarbon (UHC) emissions per passenger/km 

3241 Utilisation V1308 Percentage of utilisation of fleet of airplanes in paid work for charter or rent in relation to total 


3242 Utilisation V1309 Percentage of utilisation of fleet of airplane in use by the company in relation to total theoretical 

utilisation 

3243 Average age of Material V2106 Average age of aircrafts in years 

3244 Critical Incidents V2701 Total number of critical incidents (incidents having a severe impact on the company´s operations 

requiring significant investment or repair to damages or having the potential to generate lawsuits, 

litigation or compensation claims) in relation to the total number of clients 

3245 Critical Incidents V2702 Total costs due to critical incidents (incidents having a severe impact on the company´s operations 


litigation or compensation claims) as a percentage of revenue 








132







133

5752 Gambling 




















products 

















Consumption 

E1601 




Consumption 



Consumption 



Consumption 
















134

5753 Hotels 




















products 




















Consumption 



Consumption 



Consumption 



Consumption 







3307 Social support at holiday 

destinations 

3308 Social support at holiday 

destinations 

E2905 Expenditure on projects for biodiversity, natural ecosystems, landscapes, protection of coastlines, 

protection of natural habitats in € 

S2301 Spending on social projects and community involvement at holiday destinations 

S2402 Spending on social projects and community involvement at holiday destinations 














135





3316 REVPAR V3701 REVPAR = Occupancy x average room rate (http://de.wikipedia.org/wiki/RevPar) 



136

5755 Recreational Services 




















products 
























3342 Waste Water E2805 Emissions of black water to sea in m³ 

3343 Waste Water E2806 Emissions of grey water to sea in m³ 





3347 Passenger E3804 Emissions / ALB (Available Lower Berth)-kilometer 

3348 Average age of Material V2105 Average age of cruisers in years 












137

5755 Recreational Services but other than Cruise Liners 



















products 





















Consumption 



Consumption 



Consumption 



Consumption 


















3387 Seating Capacity V3401 Total seating capacity i.e. number of seats available for sale 

3388 Seating Capacity V3402 Average seating capacity sales (tickets or seats sold/total seating capacity) in percent 



138

5757 Restaurants & Bars 




















products 





















Consumption 



Consumption 



Consumption 



Consumption 




















139

5759 Travel & Tourism 




















products 


















Consumption 

E1601 




Consumption 



Consumption 



Consumption 






E2905 Expenditure on projects for biodiversity, natural ecosystems, landscapes, protection of coastlines, 

protection of natural habitats in € 














140

6535 Fixed Line Telecommunications 




















products 



























processes 




used 







Consumption 

E1601 




Consumption 



Consumption 



Consumption 






3492 Customer Satisfaction V0603 Customer churn rate in percent 



141

3493 ARPU V0801 Average revenue per user in monetary terms i.e. currency 












142

6575 Mobile Telecommunications 




















products 



























processes 




used 







Consumption 

E1601 




Consumption 



Consumption 



Consumption 









143



3540 Customer Satisfaction V0603 Customer churn rate in percent 

3541 ARPU V0801 Average revenue per user in monetary terms i.e. currency 












144

7535 Conventional Electricity 




















products 






















3568 Emissions to Air E0302 Total CO2,NOx, SOx, VOC emissions in million tonnes by generation portfolio 

3569 Emissions to Air E0303 Total CO2,NOx, SOx, VOC emissions / total kWh produced 


EPER) Rank 1 


EPER) Rank 2 





















3588 Generation Portfolio E2601 Percentage of total energy produced 

(coal, lignite, wind, water, gas, biogas, solar, nuclear, THG) 



145






parties 



Proceedings 




3597 Impact of Subsidies V1001 Percentage of total revenue generated in subsidised markets 

3598 Impact of Subsidies V1002 Energy production cost per kWh as a percentage of average wholesale price per kWh in monetary 



3600 Smart Metering V1102 Percentage of customer equipped with smart metering applications 







3603 Average age of Material V2104 Average age of power stations, production or distribution sites including pipelines in years 

3604 Operational Availability of 

Services 

V2601 Operational availability of services to clients contractually warranted in percent 







3607 Critical Incidents V2703 Lost kWh due to system faults in relation to total amount of kWh produced 












146

7535 Alternative Electricity 




















products 

































3642 Dimensions of Pending Legal G0201 Amount in monetary terms i.e. currency in dispute from legal proceedings 

Proceedings 
















Services 




147



















148

7573 Gas Distribution 




















products 

























EPER) Rank 1 


EPER) Rank 2 















3695 Leakages E2401 Total number of leakages reported 








parties 




149


Proceedings 













Services 




















150

7575 Multiutilities 




















products 

























EPER) Rank 1 


EPER) Rank 2 

























151

3762 Generation Portfolio E2601 Percentage of total energy produced 

(coal, lignite, wind, water, gas, biogas, solar, nuclear, THG) 






parties 



Proceedings 








3774 Smart Metering V1101 Percentage of let or operated estates with smart metering applications 










Services 




















152

7577 Water 




















products 































parties 






















153









154

8355 Banks 




















products 






















3851 AuM under ESG E1801 Value of AuM for clients in €, $ managed in accordance to ESG-criteria 

3852 AuM under ESG E1802 Value of own AuM in €, $ managed in accordance to ESG-criteria 


parties 



Proceedings 





3858 Microfinance S1201 Direct investments in microfinance in monetary terms i.e. currency 

3859 Microfinance S1202 Indirect investments e.g. in microfinance funds and loans to MFIs 






effects? 


3862 Non-Performing Loans V1401 Percentage of non-performing loans in relation to total loans 

3863 Non-Performing Loans V1402 Total credit value of non-performing loans in monetary terms i.e. currency 

3864 Credit Portfolio, Investments V1501 

& Prop Trading 

Percentage of loans subjected to ESG-screening 



Percentage of loans declined for ESG risks 



Percentage of prop trading activities subjected to ESG-screening 



155

3867 Security Writedowns V1601 Amount of security writedowns depreciated or impaired as a percentage of total security writedowns 

in structured credit portfolios 

3868 Disclosure of Off-Balance V1801 Total value of off-balance sheet assets and liabilities incl. loan commitments, futures, forwards, 

Sheet Activities 

derivatives in monetary terms i.e. currency 

3869 Disclosure of Off-Balance 


V1802 Total value of off-balance sheet assets and liabilities as a percentage of total balance sheet 

3870 Financial Instruments Held in V1901 

acc with ESG-Criteria 

Percentage of financial instruments, investment property held in accordance with ESG-criteria 






156

8532 Full Line Insurance 




















products 









3891 Innovation V0410 Total investments in research on new risk in man days 


















parties 



Proceedings 










effects? 

3903 Microinsurance S1801 Percentage of total customers protected by microinsurance products 

3904 Microinsurance S1802 Percentage of total revenue generated with microinsurance products 

3905 Microinsurance S1803 Revenues with microinsurance products in monetary terms i.e. currency 









157





















158

8534 Insurance Brokers 




















products 




















effects? 




159

8536 Property & Casualty Insurance 




















products 



























parties 



Proceedings 










effects? 












160























161

8538 Reinsurance 




















products 



























parties 



Proceedings 












effects? 












162




















163

8575 Life Insurance 




















products 



























parties 



Proceedings 










effects? 












164























165

8633 Real Estate Holding & Development 




















products 





















Consumption 

E1601 

revenue 



Consumption 

E1602 Total electricity consumption expenses as percentage of total revenue 


Consumption 



Consumption 

E1604 Total building gas consumption as percentage of total revenue 


Consumption 



Consumption 



Consumption 



Consumption 






4104 Portfolio under Coverage V2201 Portfolio under coverage for sustainability aspects in m² 

4105 Portfolio under Coverage V2202 Portfolio under coverage for sustainability as a percentage of total portfolio of real estate owned 

and/or managed 









166

8637 Real Estate Services 




















products 















167

8671 Industrial & Office REITs 




















products 





















Consumption 

E1601 

revenue 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 















4162 Vacancy Rate V3501 Average rate of vacancy positions in percent 



168

8672 Retail REITs 




















products 





















Consumption 

E1601 

revenue 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 


















169

8673 Residential REITs 




















products 





















Consumption 

E1601 

revenue 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 


















170

8674 Diversified REITs 




















products 





















Consumption 

E1601 

revenue 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 


















171

8675 Specialty REITs 




















products 





















Consumption 

E1601 

revenue 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 


















172

8676 Mortgage REITs 




















products 





















Consumption 

E1601 

revenue 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 


















173

8677 Hotel & Lodging REITs 




















products 





















Consumption 

E1601 

revenue 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 



Consumption 


















174

8771 Asset Managers 




















products 

























parties 



Proceedings 












effects? 















175






176

8773 Consumer Finance 




















products 
























177

8775 Specialty Finance 




















products 

























parties 



Proceedings 












effects? 















178









179

8777 Investment Services 




















products 






















parties 

G0101 


Contributions to political parties as a percentage of total revenues 


Proceedings 





4507 Microfinance S1203 Percentage of revenues with microfinance-related research 






effects? 

4509 Research Universe S2001 Percentage of sectors covered by ESG criteria 

4510 Recommendations S2101 Percentage of recommendation changes due to ESG performance changes 

4511 TEEB S2201 Percentage of output on TEEB in relation to total output 







180

8779 Mortgage Finance 




















products 






















parties 

G0101 




Proceedings 












effects? 

















181















182

8985 Equity Investment Instruments 




















products 

























parties 



Proceedings 












effects? 















183






184

8995 Nonequity Investment Instruments 




















products 

























parties 



Proceedings 












effects? 















185






186

9533 Computer Services 




















products 

















parties 








4649 Restructuring-related S1101 


Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring, 














187

9535 Internet 




















products 

















parties 

G0101 








Management 
















188

Software 




















products 






















parties 

G0101 








Management 

V0705 Total number of vacant positions in product development, programming or business development 



Management 









189

9572 Computer Hardware 




















products 
























EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 









processes 




used 












190













parties 



Products 



Products 

reasons 


Products 


4764 Supplier Agreements and S0601 Percentage of total suppliers and supply chain partners screened for compliance in accordance with 




Infringement 




S0602 Percentage of suppliers and supply chain partners audited for compliance 

Infringement 





Infringement 



plants ect. 











Percent 
















191

9574 Electronic Office Equipment 




















products 
























EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 









processes 




used 












192













parties 



Products 



Products 

reasons 


Products 






Infringement 





Infringement 





Infringement 



plants ect. 











Percent 
















193

9576 Semiconductors 




















products 


























used 

















currency 





Infringement 





194




Infringement 






Infringement 


plants ect. 











Percent 
















195

9578 Telecommunications Equipment 




















products 
























EPER) Rank 1 


EPER) Rank 2 


EPER) Rank 1 


EPER) Rank 2 









processes 




used 












196


p.a. 


p.a. 









parties 



Products 



Products 

reasons 


Products 






Infringement 





Infringement 





Infringement 



plants ect. 











Percent 
















197

EFFAS 

THE EUROPEAN FEDERATION 

OF FINANCIAL ANALYSTS SOCIETIES 

Frankfurt am Main 

Operational Office: 

Einsteinstrasse 5 

D-63303 Dreieich 

Telephone: +49-61 03-58 33-48 

Telefax: +49-61 03-58 33-35 

Email: info@effas.com 

Internet: www.effas.com 

www.effas.com

KPIs for ESG - DVFA

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