KPIs for ESG - DVFA
KPIs for ESG - DVFA
KPIs for ESG - DVFA
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Key Per<strong>for</strong>mance Indicators<br />
<strong>for</strong> Environmental, Social &<br />
Governance Issues<br />
<strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong><br />
A Guideline <strong>for</strong> the Integration of <strong>ESG</strong> into<br />
Financial Analysis and Corporate Valuation.<br />
Version 3.0 - Exposure Draft<br />
Society of Investment Professionals in Germany
Imprint:<br />
<strong>DVFA</strong><br />
Mainzer Landstraße 47a<br />
DE-60329 Frankfurt am Main<br />
Tel.: +49 (0)69 - 26 48 48-0<br />
Fax: +49 (0)69 - 26 48 48-488<br />
Mail: info@dvfa.de<br />
Web: www.dvfa.de<br />
All rights reserved. Copies of the<br />
Discussion Paper may be made <strong>for</strong><br />
the purpose of preparing comments to<br />
be submitted to <strong>DVFA</strong>, provided such<br />
copies are <strong>for</strong> personal or intra-organisational<br />
use only and are not sold<br />
or disseminated and provided each<br />
copy acknowledges <strong>DVFA</strong>’s copyright<br />
and contains <strong>DVFA</strong>’s address in full.<br />
Otherwise, no part of this publication<br />
may be translated, reprinted or reproduced<br />
or utilised in any <strong>for</strong>m either<br />
in whole or in part or by any electronic,<br />
mechanical or other means, now<br />
known or hereafter invented, including<br />
photocopying and recording, or in any<br />
in<strong>for</strong>mation storage and retrieval system,<br />
without prior permission in writing<br />
from <strong>DVFA</strong>.
This Exposure Draft <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 3.0 is published by <strong>DVFA</strong> Society of Investment Professionals in Germany in<br />
conjunction with EFFAS European Federation of Financial Analysts Societies <strong>for</strong> comment only. Comments and<br />
suggestion to the Exposure Draft may be integrated into the final version which will be published later in 2010.<br />
Comments on the Exposure Draft should be submitted in writing so as to be received by 30 June 2010.<br />
Respondents are asked to send their comments by mail to kpi@dvfa.de .<br />
Copyright © 2010 <strong>DVFA</strong> / EFFAS<br />
All rights reserved.<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by<br />
any means, electronic, mechanical, recording, without the prior permission of the copyright holder.
Acknowledgments<br />
In writing this document, <strong>DVFA</strong>’s KPI laboratory was <strong>for</strong>tunate to receive support from many individuals who<br />
contributed to the <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong>. We would like to thank all of these people and the organisations they<br />
represent <strong>for</strong> sharing their ideas and sharpening our understanding of the potential of <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> in the<br />
context of investment decisions: Stefan Barthelmes, Prof. Dr. Alexander Bassen, Rob Bauer, Uwe Bergmann,<br />
Tommy Borglund, Melissa Brown, Murray Bur<strong>for</strong>d, Dr. Daniela Carosio, B. Cavendish, Hye-Won Choi, Matt<br />
Christensen, Cecile Churet, Frank Curtiss, Philippe Desfossés, Jean Philippe Desmartin, Hans Dijkstra, Paul<br />
Druckman, Robert Eccles, Robin Edme, Barbara Evans, Daniel Fermon, Daniel Foa, Sarah Forrest, Carl-Johann<br />
Francke, Jan de Graaf Frank, Dietlind Freiberg, Gunnar Friede, Ingo Frommen, Magnus Furugard, Sebastian<br />
Growe, Claus Gruber, Matthew Haigh, Anne Haunhorst, Gaëtan Herinckx, Dr. Helke Hillebrand, Dieter W. Horst,<br />
Lutz Horstick, Anna Hyrske, Marcel Jeucken, Keith L. Johnson, Petra Kachel, Mark Kahlenberg, Frank Klein,<br />
Robert Klijn, Matthias Kopp, Thomas Körfgen, Claudia Kruse, Mike Krzus, Annette Kunde, Rob Lake, Floris<br />
Lambrechtsen, Martine Leonard, Susan Levermann, Katrin Lieber-Braun, Joachim Löchte, Gianluca Manca,<br />
Steve Maslin, Jochen Mathée, Bill McGrew, Pierin Menzli, Fritz Mostböck and his team at Erste Group Research<br />
Vienna, Paolo Nazzaro, Andrew Ness, Hiu Ng, René Nicolodi, Burkhard Pahnke, Susan Pennarubia, Marcus<br />
Pratsch, Dr. Kay Rathke, Carl Rosen, David Russell, Thomas Schießle, Marisa Schläfke, Joachim Schlange,<br />
Michael Schmidt, Ebba Schmidt, Christoph Schwab, Anne Sheehan, Anne Simpson, Florian Sommer, Ingo<br />
Speich, Christian Strenger, John Swannick, Dr. Raj Thamotheram, Alison Thomas, Kees van Ardenne, Mark van<br />
Clieaf, Pieter van Stijn, Stephane Voisin, Claudia Volk, Dr. Julia Warth, Ingo Wermann, Cynthia A. Williams,<br />
Rainer Wunderlin<br />
Given that this work is by and large the product of voluntary ef<strong>for</strong>ts, the successful outcome required thorough<br />
editing and good DTP skills. Here we would like to thank Julius Kostka and Michael Kolb at <strong>DVFA</strong> <strong>for</strong> helping us<br />
get our work into good shape.<br />
Hendrik Garz Felix Schnella Ralf Frank<br />
April 2010<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by<br />
any means, electronic, mechanical, recording, without the prior permission of the copyright holder.
Content<br />
Introduction<br />
Oil & Gas<br />
0533 Exploration & Production<br />
0537 Integrated Oil & Gas<br />
0573 Oil Equipment & Services<br />
Basic Materials<br />
1353 Commodity Chemicals<br />
1357 Specialty Chemicals<br />
1733 Forestry<br />
1737 Paper<br />
1753 Aluminum<br />
1755 Nonferrous Metals<br />
Industrials<br />
2353 Building Materials & Fixtures<br />
2357 Heavy Construction<br />
2713 Aerospace<br />
2717 Defense<br />
2723 Containers & Packaging<br />
2727 Diversified Industrials<br />
2733 Electrical Components & Equipment<br />
2737 Electronic Equipment<br />
2753 Commercial Vehicles & Trucks<br />
2757 Industrial Machinery<br />
0577 Pipelines<br />
0583 Renewable Energy Equipment<br />
0587 Alternative Fuels<br />
1757 Iron & Steel<br />
1771 Coal<br />
1773 Diamonds & Gemstones<br />
1775 General Mining<br />
1777 Gold Mining<br />
1779 Platinum & Precious Metals<br />
2771 Delivery Services<br />
2773 Marine Transportation<br />
2775 Railroads<br />
2777 Transportation Services<br />
2779 Trucking<br />
2791 Business Support Services<br />
2793 Business Training & Employment<br />
Agencies<br />
2795 Financial Administration<br />
2797 Industrial Suppliers<br />
2799 Waste & Disposal Services<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by<br />
any means, electronic, mechanical, recording, without the prior permission of the copyright holder.
Consumer Goods<br />
3353 Automobiles<br />
3355 Auto Parts<br />
3357 Tires<br />
3533 Brewers<br />
3535 Distillers & Vintners<br />
3537 Soft Drinks<br />
3573 Farming & Fishing<br />
3577 Food Products<br />
3722 Durable Household Products<br />
3724 Nondurable Household Products<br />
Health Care<br />
4533 Health Care Providers<br />
4535 Medical Equipment<br />
4537 Medical Supplies<br />
Consumer Services<br />
5333 Drug Retailers<br />
5337 Food Retailers & Wholesalers<br />
5371 Apparel Retailers<br />
5373 Broadline Retailers<br />
5375 Home Improvement Retailers<br />
5377 Specialized Consumer Services<br />
5379 Specialty Retailers<br />
5553 Broadcasting & Entertainment<br />
5555 Media Agencies<br />
3726 Furnishings<br />
3728 Home Construction<br />
3743 Consumer Electronics<br />
3745 Recreational Products<br />
3747 Toys<br />
3763 Clothing & Accessories<br />
3765 Footwear<br />
3767 Personal Products<br />
3785 Tobacco<br />
4573 Biotechnology<br />
4577 Pharmaceuticals<br />
5557 Publishing<br />
5751 Airlines<br />
5752 Gambling<br />
5753 Hotels<br />
5755 Recreational Services<br />
5757 Restaurants & Bars<br />
5759 Travel & Tourism<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by<br />
any means, electronic, mechanical, recording, without the prior permission of the copyright holder.
Telecommunications<br />
6535 Fixed Line Telecommunications 6575 Mobile Telecommunications<br />
Utilities<br />
7535 Conventional Electricity<br />
7537 Alternative Electricity<br />
7573 Gas Distribution<br />
Financials<br />
8355 Banks<br />
8532 Full Line Insurance<br />
8534 Insurance Brokers<br />
8536 Property & Casualty Insurance<br />
8538 Reinsurance<br />
8575 Life Insurance<br />
8633 Real Estate Holding & Development<br />
8637 Real Estate Services<br />
8671 Industrial & Office REITs<br />
8672 Retail REITs<br />
8673 Residential REITs<br />
Technology<br />
9533 Computer Services<br />
9535 Internet<br />
9537 Software<br />
9572 Computer Hardware<br />
9574 Electronic Office Equipment<br />
9576 Semiconductors<br />
7575 Multiutilities<br />
7577 Water<br />
8674 Diversified REITs<br />
8675 Specialty REITs<br />
8676 Mortgage REITs<br />
8677 Hotel & Lodging REITs<br />
8771 Asset Managers<br />
8773 Consumer Finance<br />
8775 Specialty Finance<br />
8777 Investment Services<br />
8779 Mortgage Finance<br />
8985 Equity Investment Instruments<br />
8995 Nonequity Investment Instruments<br />
9578 Telecommunications Equipment<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by<br />
any means, electronic, mechanical, recording, without the prior permission of the copyright holder.
I. Executive Summary<br />
<strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 3.0 is a reporting framework <strong>for</strong> the integration of <strong>ESG</strong> (Environmental, Social and Governance) data into<br />
corporate per<strong>for</strong>mance reporting and valuation of corporate reporting. The reporting framework has been defined<br />
and worked out by the Committee on Non-Financials of <strong>DVFA</strong>, German Society of Investment Professionals, in close<br />
collaboration with and under supervision of the Commission on <strong>ESG</strong> of EFFAS, the European Federation of Financial<br />
Analysts Societies. <strong>DVFA</strong>’s Committee on Non-Financials operated as the “KPI laboratory” while EFFAS’ Commission on<br />
<strong>ESG</strong> provided guidance as the steering committee. As an integral part of the process of identification, selection and<br />
definition of relevant topics and proposed <strong>KPIs</strong> to cover these topics, several series of iterative surveys, rounds of<br />
discussions, interviews and research were conducted with investors and financial analysts. Thus, the work can claim to<br />
be representive mainly of the requirements and subjects of interest to those who manage or evaluate investments.<br />
As an ongoing project which started in 2005, the <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 3.0 follow version 1.2, which was published in 2008. We<br />
have taken the liberty of modifying the reporting framework according to numerous comments and suggestions we<br />
received after publication of version 1.2.<br />
In brief, here are some of the most important features of the <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong>. (Further down, we have added some<br />
sections from version 1.2 which serve to explain our train of thought and our general approach to the work).<br />
1. Version 3.0 <strong>DVFA</strong>/EFFAS “<strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong>” supersedes Version 1.2<br />
When <strong>DVFA</strong>/EFFAS <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 1.2. were launched in 2008 they contained a list of General <strong>KPIs</strong> applicable to all<br />
industries and some select industry-specific <strong>KPIs</strong> <strong>for</strong> a few industries. Over the past two years, <strong>DVFA</strong>’s Committee<br />
on Non-Financials, which serves as EFFAS’ laboratory <strong>for</strong> hands-on, practical development of the <strong>ESG</strong> framework<br />
and which is closely connected to the EFFAS Commission on <strong>ESG</strong>, developed a set of industry-specific <strong>KPIs</strong> serving<br />
as the fulcrum of <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 3.0.<br />
The individual topic, issue or aspect to be disclosed is called an <strong>ESG</strong>. Some examples of <strong>ESG</strong>s are GHG Emissions,<br />
Waste Scope I or Corruption. For each <strong>ESG</strong> we have defined specific indicators called <strong>KPIs</strong>. Each KPI has a unique<br />
identifier, e.g. V0401 Innovation – Total R&D Expenses in Monetary Terms i.e. Currency.<br />
<strong>DVFA</strong> used the Dow Jones Industry Classification Benchmark (ICB) which offers a classification scheme with four<br />
distinct levels of granularity. We decided to opt <strong>for</strong> the highest level of granularity – subsector – of which the ICB<br />
features 114. For each of the 114 subsectors we provide a subsector supplement which encompasses all proposed<br />
<strong>KPIs</strong> – general and specific – <strong>for</strong> the respective subsector. (General <strong>ESG</strong>s and <strong>KPIs</strong> are highlighted in grey)<br />
2. <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> reflect requirements of economic stakeholders in general and investment professionals in<br />
particular<br />
<strong>DVFA</strong> and EFFAS as professional associations represent investment professionals i.e. individuals who manage or<br />
evaluate investments or credit risks as professionals. While we acknowledge that corporate <strong>ESG</strong> or sustainability<br />
disclosure is aimed at a host of stakeholders such as civil societies, NGOs, employees, trade unions, governmental<br />
organisations etc., we do not take party <strong>for</strong> these organisations nor do we claim to express expectations or<br />
requirements <strong>for</strong> any target groups other than investment professionals. We encourage other stakeholder groups<br />
to consider and use the <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 3.0 in their respective dialogues with companies, but we fully respect that<br />
these groups may require disclosure of other or additional issues.<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any<br />
means, electronic, mechanical, recording, without the prior permission of the copyright holder.<br />
1
3. Corporate sustainability includes aspects of long-term viability and traditional non-financial aspects<br />
We define 1 corporate sustainability as the capacity of companies and organisations to remain productive over<br />
time and to safeguard their potential <strong>for</strong> long-term maintenance of profitability. Being sustainable means that<br />
companies actively pursue goals such as responsible use of natural resources both in their own operations and<br />
the operations of their respective clients, as well as respecting social rights in their markets of operation and<br />
those markets where their products and services are in use and being accountable to providers of equity and debt<br />
capital. However, as we define it, corporate sustainability focuses on both minimising risks arising from<br />
environmental, social and corporate governance aspects and proactively seeking to gain advantages from<br />
“translating” <strong>ESG</strong> issues into a company’s product and service portfolio. As such, companies pursuing corporate<br />
sustainability reconcile long-term viability (read: profitability) with management of <strong>ESG</strong> issues.<br />
In a few subsectors and <strong>for</strong> a very limited number of <strong>ESG</strong>s, we have given companies the option of reporting what<br />
they consider to be the top 1, top 2 <strong>KPIs</strong>. These, however are exceptions.<br />
Our definition explains why we have included traditional non-financial <strong>KPIs</strong>, which are very rarely disclosed in<br />
traditional company reports but are highly indicative of aspects that drive sustainable corporate profitability (e.g.<br />
share-of-market, customer satisfaction or capacity utilisation). Thus, our scope expands the scope of traditional<br />
CSR reporting.<br />
4. <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 3.0 focus predominantly on risks and opportunities<br />
Our indicator model by and large contains issues and aspects which reflect risks and opportunities. In order to be<br />
classified as indicative of risk or opportunity, however, aspects need to be sufficiently material. We are fully<br />
aware that some aspects cannot be expressed sufficiently in “numbers alone”. Moreover, we fully accept the fact<br />
that management reserves and deserves the right to put per<strong>for</strong>mance data into context and provide<br />
explanations.<br />
For those aspects which require further context, we have included a new <strong>for</strong>mat – Key Per<strong>for</strong>mance Narratives<br />
(KPN). KPNs typically consist of 1-2 specific questions which call <strong>for</strong> a precise answer with a limit of words.<br />
Depending on the <strong>ESG</strong>, we ask <strong>for</strong> absolute values in monetary terms or units or intensity values (typically in<br />
percent). Under the premise that the basis <strong>for</strong> consolidation of <strong>ESG</strong> data is identical with the basis <strong>for</strong><br />
consolidation of financials, reference numbers such as sales or units can be retrieved from the company’s<br />
financial statements or other publications. However, in a guideline to companies, which will be ready <strong>for</strong><br />
publication once the <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 3.0 have been finalised and published, we will ask companies to provide<br />
annotations on the basis of consolidation <strong>for</strong> <strong>ESG</strong> data when it differs from the basis of consolidation <strong>for</strong><br />
financials. In particular, we will ask companies to specify the markets and/or products reflected in <strong>ESG</strong> data.<br />
Additionally, we will encourage companies to provide contextual in<strong>for</strong>mation <strong>for</strong> the interpretation of <strong>ESG</strong> data.<br />
5. Less is more<br />
We are not striving <strong>for</strong> a perfect reporting model. The lists we provide <strong>for</strong> individual subsectors may not be<br />
complete. While we understand that individual investors or financial analysts may also consider aspects relevant<br />
and important which are not included in the lists of <strong>KPIs</strong>, we aim at providing a good starting point <strong>for</strong> <strong>ESG</strong><br />
disclosure.<br />
From our perspective, it is the process which matters most. There is no final stage or nirvana <strong>for</strong> any aspect of<br />
business reporting. Over the last 50 years or so financial reporting has become more and more fine-grained. What<br />
was a standard of disclosure <strong>for</strong>, say, earnings figures 20 years ago has been superseded by additional figures at a<br />
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<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any<br />
means, electronic, mechanical, recording, without the prior permission of the copyright holder.<br />
2
(typically, but not always) higher granularity. We assume that sustainability disclosure will develop in a similar<br />
way.<br />
The <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 3.0 provide a non-costly, non-complex reporting <strong>for</strong>mat which reflects the thinking of economic<br />
stakeholders. In the future, additional aspects of good corporate sustainability will enter the stage and, at the<br />
same time, what companies consider demanding or daring today will become standard items within sustainability<br />
disclosure.<br />
6. Process of identification, selection and definition of <strong>KPIs</strong><br />
Throughout the last 24 months the <strong>DVFA</strong> Committee on Non-Financials and its <strong>ESG</strong> Framework Lab have engaged<br />
with a large variety of potential users <strong>for</strong>m around the globe (i.e. investors, financial analysts, asset owners, credit<br />
desk staff, sustainability experts as well as corporates) to discuss which <strong>KPIs</strong> should be relevant <strong>for</strong> inclusion in the<br />
sector supplements. We deployed and iterative process which included bottom-up analysis, surveying and<br />
personal interviews as well as tests, validation rounds and workshops. After all of the sector-supplements were<br />
compiled, we gave the entire set of supplements to a group of some 30 investment professionals <strong>for</strong> review and<br />
final feedback, which has been included in this Exposure Draft.<br />
7. Use of <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 3.0<br />
<strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 3.0 is a publically available, open reporting framework, i.e. application <strong>for</strong> companies is free-ofcharge.<br />
However, it is required that companies reference the <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 3.0 when disclosing data or using the<br />
framework in their sustainability or CSR reports or other vehicles <strong>for</strong> corporate disclosure.<br />
Likewise, we encourage investors, financial analysts, credit rating agencies and other vital functions in capital<br />
markets to integrate <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 3.0 into their valuation models and use individual <strong>KPIs</strong> or <strong>ESG</strong>s in their dialogue<br />
with companies.<br />
<strong>DVFA</strong> and EFFAS will periodically review the accuracy of the framework and implement modifications wherever<br />
deemed necessary. In addition, <strong>DVFA</strong> and EFFAS reserve the right to licence the framework or parts thereof to<br />
data vendors or providers of database solutions. Currently, <strong>DVFA</strong>/EFFAS have a licence model under preparation<br />
which may include a royalty/fee-scheme. Finally, <strong>DVFA</strong>, EFFAS and National Member Societies reserve the right to<br />
provide fee-based training courses <strong>for</strong> companies and/or investment professionals. Any third party training<br />
programme or event aimed at providing instructions or in<strong>for</strong>mation on <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> is subject to prior<br />
authorisation through <strong>DVFA</strong> and/or EFFAS.<br />
II. <strong>ESG</strong> Reporting<br />
1. Basic Principles<br />
<strong>ESG</strong> is a generic term used in capital markets. Often, it is erroneously equated with terms like corporate responsibility<br />
or sustainability. However, when mainstream capital markets look at <strong>ESG</strong>, two focal points immediately emerge: risks<br />
caused by (bad) <strong>ESG</strong> per<strong>for</strong>mance and business opportunities based on proactive <strong>ESG</strong> per<strong>for</strong>mance. Corporate<br />
responsibility reports from corporates address several stakeholder groups, not just investors and financial analysts.<br />
However, as an association of investment professionals, the authors will focus on the use of <strong>ESG</strong> in capital markets<br />
and how to assure that any <strong>ESG</strong> data be delivered in useful <strong>for</strong>mats and with meaningful content to investment<br />
professionals.<br />
In order that environmental, social and governance (<strong>ESG</strong>) data can be used as a basis <strong>for</strong> analysis by investment<br />
professionals, there are certain minimum requirements <strong>for</strong> the <strong>ESG</strong> management of individual companies and <strong>for</strong> the<br />
quality of <strong>ESG</strong> reporting.<br />
We recommend that companies demonstrate satisfaction of these minimum requirements in the context of their <strong>ESG</strong><br />
reporting, e.g. in an <strong>ESG</strong> report, or in online reporting, taking into account the essential elements outlined below.<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any<br />
means, electronic, mechanical, recording, without the prior permission of the copyright holder.<br />
3
Section A: Corporate strategy and <strong>ESG</strong> aspects<br />
Throughout this paper we will look at both focal points of <strong>ESG</strong>: identifying and managing risks and identifying and<br />
capitalising on business opportunities. Traditionally, the focal point of risk has been more prominent to investment<br />
professionals. As with many aspects of corporate conduct, there is the perceived wisdom that corporates do not gain<br />
a bonus <strong>for</strong> good corporate governance or reputation, but indeed suffer a massive discount when <strong>ESG</strong> issues are<br />
poorly managed. It will be one of the challenges of corporates to work out and communicate to investment<br />
professionals how good <strong>ESG</strong> per<strong>for</strong>mance translates into better corporate per<strong>for</strong>mance in capital market currencies,<br />
i.e. value of the company and stock price.<br />
A central feature of <strong>ESG</strong> is the identification and analysis of significant societal developments, along with the related<br />
opportunities and risks, with the aim of continually developing fields of <strong>ESG</strong> activity and associated measures. The<br />
future fields of activity provide impulses <strong>for</strong> the development of the corporate strategy and, at the same time, serve<br />
as a source of rein<strong>for</strong>cement <strong>for</strong> its implementation.<br />
Including <strong>ESG</strong> aspects in the development of the corporate strategy offers companies broad potential <strong>for</strong> future<br />
success. In addition to expanding the scope of risk management to include <strong>ESG</strong> issues, it opens up opportunities to<br />
increase cost efficiency and improve the long-term prospects <strong>for</strong> success of the company.<br />
The company should outline the importance of <strong>ESG</strong> <strong>for</strong> the corporate strategy and explain how <strong>ESG</strong> aspects are taken<br />
into account when implementing the strategy.<br />
Every company – to differing degrees – has a basic understanding of its ecological, social, and governance<br />
responsibilities. Factors that influence or determine this basic understanding include the quality and focus of<br />
supervision by management and supervisory boards, the quality of a company’s organisation and delegation of<br />
responsibilities by the management, the <strong>ESG</strong> philosophy as well as the integrity, ethical values and competence of the<br />
employees.<br />
As a rule, this basic understanding of <strong>ESG</strong> is also expressed through overarching frameworks, such as an <strong>ESG</strong> strategy,<br />
under which company-specific fields of <strong>ESG</strong> activity are defined, as well as in more practically oriented regulations<br />
such as a code of conduct, environmental management guidelines, donation rules, or group health and safety policies.<br />
Although these topics are already operational realities <strong>for</strong> many companies, there is often a lack of adequate<br />
documentation with respect to procedures and individual measures.<br />
The company should portray its understanding of <strong>ESG</strong>to the capital market – e.g. by developing and publishing an <strong>ESG</strong><br />
strategy – to enhance transparency about risk exposure. Company-wide, practically oriented guidelines should be<br />
made available online.<br />
Companies with <strong>ESG</strong> management are able to promptly identify future legislative initiatives or opinion shaping<br />
processes, which could lead to regulatory interventions. This allows them to anticipate such developments in their<br />
product development or corporate communications and position themselves as pioneers in the area of <strong>ESG</strong>. To<br />
achieve this, however, companies must have a process and assessment system in place to evaluate the relevance of<br />
<strong>ESG</strong> issues.<br />
The company should determine and communicate the current and future relevance of <strong>ESG</strong> topics <strong>for</strong> its own business<br />
activities – e.g. in <strong>ESG</strong> reports or via the Internet.<br />
Best practice example: Assessment system <strong>for</strong> relevance of <strong>ESG</strong> topics<br />
Formal requirements concerning <strong>ESG</strong> disclosure and reporting<br />
Current practice <strong>for</strong> <strong>ESG</strong> and CSR is to disclose <strong>ESG</strong>-relevant in<strong>for</strong>mation in a dedicated process and publish data in a<br />
separate report. The <strong>DVFA</strong> Committee on Non-financials, however, strongly recommends including CSR data as an<br />
integral part of statutory and legally required financial reporting. <strong>ESG</strong> data would gain visibility <strong>for</strong> investors as part of<br />
a management report, which was made a legal requirement <strong>for</strong> German companies through the accounting rule DRS<br />
15 (“Konzernlagebericht”). This would serve to reflect the importance of such data <strong>for</strong> analysis of the risk and<br />
opportunities of the company.<br />
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4
Consequently, the <strong>DVFA</strong> Committee on Non-financials suggests that companies <strong>for</strong>mally orient <strong>ESG</strong> reporting towards<br />
the requirements of the International Financial Reporting Standards (IFRS) as publish by the International Accounting<br />
Standards Board (IASB).<br />
Below, some adaptations from IFRS2 to <strong>DVFA</strong> <strong>KPIs</strong> have been made with respect to consolidation of <strong>ESG</strong> statements<br />
and handling of cut-off dates in the consolidation process, which may serve as a guideline <strong>for</strong> corporate <strong>ESG</strong> reporting:<br />
1. Consolidation of <strong>ESG</strong> Statements from parent and subsidiary<br />
Following IAS 27, it is recommended that corporates comply with the following rules:<br />
• EFFAS/<strong>DVFA</strong> <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 3.0 shall be applied in the preparation and presentation of consolidated <strong>ESG</strong><br />
statements <strong>for</strong> a group of entities under the control of a parent. (compare to IAS 27.1)<br />
• EFFAS/<strong>DVFA</strong> <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 3.0 shall also be applied in accounting <strong>for</strong> investments in subsidiaries, jointly<br />
controlled entities and associates when an entity elects, or is required by local regulations, to present<br />
separate <strong>ESG</strong> statements or parts thereof. (compare to IAS 27.4)<br />
• A parent (…) shall present consolidated <strong>ESG</strong> statements in which it consolidates <strong>ESG</strong> per<strong>for</strong>mance data of<br />
subsidiaries in accordance with EFFAS/<strong>DVFA</strong> <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 3.0. (compare to IAS 27.9)<br />
• Consolidated <strong>ESG</strong> statements shall include all subsidiaries of the parent. (compare to IAS 27.12)<br />
2. Differing cut-off dates between parent and subsidiary<br />
The <strong>ESG</strong> statements of the parent and its subsidiaries used in the preparation of the consolidated <strong>ESG</strong> statements shall<br />
be prepared:<br />
a) as of the same reporting date. When the reporting dates of the parent and a subsidiary are different, the subsidiary<br />
prepares, <strong>for</strong> consolidation purposes, additional <strong>ESG</strong> statements as of the same date as the <strong>ESG</strong> statements of the<br />
parent unless it is impracticable to do so. (compare IAS 27.26)<br />
b) using uni<strong>for</strong>m policies <strong>for</strong> recording of like transactions and other events in similar circumstances. (compare IAS<br />
27.28)<br />
Section B: <strong>ESG</strong> management<br />
Requirements <strong>for</strong> implementation<br />
Ensuring proper <strong>ESG</strong> management and <strong>ESG</strong> reporting in accordance with the EFFAS/<strong>DVFA</strong> requirements necessitates<br />
that corporates have a system in place to assess the importance of <strong>ESG</strong> aspects, as well as a systematic process <strong>for</strong><br />
correct generation of <strong>ESG</strong> data.<br />
Analysis of <strong>ESG</strong> importance and the assessment system must be adequate to legitimise the selection of <strong>ESG</strong> topics<br />
included in company reporting, as well as the type and scope of presentation vis-à-vis third parties. This could be, e.g.<br />
a portfolio analysis, which assesses stakeholder requirements vs. the importance of individual <strong>ESG</strong> topics <strong>for</strong> the<br />
company strategy.<br />
A systematic reporting process as defined by EFFAS/<strong>DVFA</strong> requires that roles and responsibilities be defined with<br />
respect to the quality of financial systems and accounting, along with process steps <strong>for</strong> data collection, release,<br />
dissemination and validation. Moreover, control measures must be specified <strong>for</strong> the <strong>ESG</strong> reporting process and their<br />
application as well as proper implementation of the overall <strong>ESG</strong> reporting process regularly audited by an independent<br />
third party.<br />
2<br />
Wording adapted from original wording of IFRS Standards in Wiley (Eds.) 2007, International Financial Reporting Standards (IFRS) 2007. The official<br />
standards approved by the EU.<br />
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5
The <strong>ESG</strong> management system serves to ensure that <strong>ESG</strong> activities in the defined fields are implemented at operational<br />
level and permits monitoring of these activities by the company management. Often a central <strong>ESG</strong> management<br />
committee is established, in which representatives of central <strong>ESG</strong>-related company functions regularly coordinate with<br />
the <strong>ESG</strong> representatives of the operative units and support the management board with respect to <strong>ESG</strong> issues. In<br />
many cases, there is a central <strong>ESG</strong> coordination office in place to support the <strong>ESG</strong> management committee in day-today<br />
business. The <strong>ESG</strong> management committee and the <strong>ESG</strong> coordination office ideally report directly to the CEO or<br />
the management board spokesman. Among other things, this serves to ensure the rein<strong>for</strong>cement function of <strong>ESG</strong><br />
management <strong>for</strong> the corporate strategy. Alternatively, an organisational tie-in with the Strategy unit or Compliance<br />
Management can be a good idea.<br />
The company should lay out its <strong>ESG</strong> management system with its key elements and processes to the capital market.<br />
Additional in<strong>for</strong>mation in the <strong>for</strong>m of organisational charts and descriptions of key functions can also be published<br />
online.<br />
CR management structure of RWE AG as of 31 December 2007<br />
Best practice example: organisational structure of <strong>ESG</strong> management<br />
As a rule, the fields of activity defined in the company’s <strong>ESG</strong> strategy are put into operation by way of an <strong>ESG</strong><br />
programme, which links them to concrete objectives and specifies <strong>ESG</strong> measures to meet these objectives. Generally,<br />
the company’s overall <strong>ESG</strong> objectives are communicated to the operative units in a top-down iterative process. The<br />
primary fields of <strong>ESG</strong> activity should be taken into account when defining objectives and initiating measures.<br />
Attainment of the objectives is monitored from the bottom up, and this monitoring process culminates in an<br />
assessment of the <strong>ESG</strong> results by the central <strong>ESG</strong> management committee.<br />
The company should provide a description of its overall <strong>ESG</strong> programme to the capital market. Additional reports on<br />
individual <strong>ESG</strong> projects with particular relevance <strong>for</strong> rein<strong>for</strong>cement of the corporate strategy may be published in the<br />
<strong>ESG</strong> report or online.<br />
For assessing the effectiveness of <strong>ESG</strong> activities and identifying needs <strong>for</strong> additional attention in areas previously<br />
deemed non-relevant, a systematic and early identification, collection and communication of relevant in<strong>for</strong>mation is<br />
required. Sources include internally generated data as well as in<strong>for</strong>mation on external events, such as the results of<br />
stakeholder dialogues, client and employee surveys or discourses with government authorities.<br />
Companies should also report on how they interact with members of their supply chain, e.g. how suppliers' adherence<br />
to minimum <strong>ESG</strong> requirements is reviewed and how customers are in<strong>for</strong>med about the company's <strong>ESG</strong> per<strong>for</strong>mance.<br />
The company should present its communication with stakeholders in an aggregated <strong>for</strong>m and highlight individual,<br />
especially relevant stakeholder relationships in the <strong>ESG</strong> report or via the Internet.<br />
Compliance with the <strong>ESG</strong> management system and its functioning must be continuously monitored. For instance, it<br />
would be possible <strong>for</strong> the internal audit department to review proper implementation of the <strong>ESG</strong> organisational<br />
requirements as part of its regular auditing duties. The central <strong>ESG</strong> coordination office could also the operative carry<br />
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6
out audits on the operative implementation of the <strong>ESG</strong> framework. Additionally, external assessments can be<br />
conducted, such as certifications of environmental management systems or CO2 volumes, along with external audits<br />
of <strong>ESG</strong> reports or <strong>ESG</strong> data in the management report.<br />
Section C: Preconditions <strong>for</strong> <strong>ESG</strong> reporting<br />
An important component of the <strong>ESG</strong> management system is internal reporting, which <strong>for</strong>ms the basis <strong>for</strong> all planning<br />
and monitoring processes relating to <strong>ESG</strong> within the company and its – often widely varied – units and divisions. In<br />
order to monitor the achievement of objectives, companies usually define uni<strong>for</strong>m key per<strong>for</strong>mance indicators (<strong>KPIs</strong>)<br />
<strong>for</strong> <strong>ESG</strong> company-wide. These <strong>KPIs</strong> are consolidated regularly throughout the company and, as a rule, reported at least<br />
once a year to the central <strong>ESG</strong> management committee.<br />
<strong>ESG</strong> reporting must be based on a clearly structured process with definitive rules governing data collection, data<br />
entry/transmission and central data aggregation. The process must ensure satisfactory audit trails <strong>for</strong> the data and<br />
feature adequate control mechanisms (e.g. approval procedures, automatic plausibility checks) to guarantee accurate<br />
reporting. The process should be supported by suitable <strong>ESG</strong> software.<br />
In order to guarantee more efficient collection of <strong>ESG</strong> data, the units charged with data collection should be provided<br />
with benchmarks <strong>for</strong> the improvement of their data collection processes. This could be accomplished, <strong>for</strong> instance,<br />
with a group-wide <strong>ESG</strong> Accounting Manual, similar to the manual used <strong>for</strong> financial accounting. The manual could<br />
contain recommendations <strong>for</strong> audit-proof collection and documentation of basic data, or methods <strong>for</strong> efficient<br />
extrapolation of in<strong>for</strong>mation from this data (e.g. data aggregation).<br />
The company must order its <strong>ESG</strong> reporting systematically and gear it towards a high level of data reliability.<br />
If <strong>ESG</strong> in<strong>for</strong>mation is reported externally, the company should follow the <strong>DVFA</strong> Principles <strong>for</strong> Effective Financial<br />
Communication (www.dvfa.com). Of particular importance are the principles relating to relevance, transparency,<br />
continuity and recentness, to ensure high-quality reporting of <strong>ESG</strong>-<strong>KPIs</strong>.<br />
Relevance<br />
In<strong>for</strong>mation is communicated based on relevance <strong>for</strong> the recipients and meets the expectations of investors and<br />
financial analysts with respect to scope, detail, frequency and completeness. Communication of <strong>ESG</strong>-<strong>KPIs</strong> is complete<br />
when all units controlled by the reporting company, or over which the company exerts significant influence, are<br />
included in the data collection. System boundaries – e.g. suppliers and their <strong>ESG</strong> contributions, or the <strong>ESG</strong> impact of<br />
product use by customers – must be clearly represented. When defining system boundaries and specific terminology,<br />
companies should orient themselves on general standards and guidance, such as the WBCSD/WRI GHG protocol 3 .<br />
• Transparency<br />
<strong>ESG</strong> in<strong>for</strong>mation should be consistent and transparent. The in<strong>for</strong>mation should be quantified and adequately<br />
explained. Comparisons with other organisations should also be possible. For this reason, all material changes in<br />
the boundaries and scope of reporting, or the reporting periods, should be indicated and explained. The reported<br />
<strong>ESG</strong>-<strong>KPIs</strong> must be accurate (i.e. free from significant errors), plausible and definitive, and not in contradiction with<br />
current measures, other company documentation (including annual reports) or generally recognized economic<br />
facts. In<strong>for</strong>mation should also be provided as to which data has been approximated and which assumptions and<br />
methods were used as the basis <strong>for</strong> this approximation, or sources should be cited <strong>for</strong> such in<strong>for</strong>mation.<br />
• Continuity and recentness<br />
In<strong>for</strong>mation made available is always recent; communicated fragments and content are continually updated to<br />
reflect current developments. There are no contextual gaps in the company's reported <strong>ESG</strong> in<strong>for</strong>mation. Abrupt,<br />
precipitous changes are avoided. It is advisable that the communication of <strong>ESG</strong>-<strong>KPIs</strong> be synchronized with<br />
financial reporting and that <strong>ESG</strong>-<strong>KPIs</strong> also be included in the management report, to the extent that these are<br />
relevant <strong>for</strong> an understanding of the company’s per<strong>for</strong>mance or financial situation.<br />
3<br />
The GHG protocol is an international guideline <strong>for</strong> calculation emissions and carbon footprints.<br />
http://www.ghgprotocol.org<br />
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7
The company must ensure complete, transparent, continual and up-to-date <strong>ESG</strong> reporting that contains the most<br />
important <strong>ESG</strong>-<strong>KPIs</strong>.<br />
The in<strong>for</strong>mation, data, processes and assigned competencies required <strong>for</strong> the preparation of <strong>ESG</strong> reports should be<br />
recorded, analysed, documented and disclosed in such a way that they would stand up to an internal and external<br />
audit or review. An independent audit by well-qualified third parties is a particularly good way to increase the<br />
assurance capability (i.e. perceived reliability) of the reported <strong>ESG</strong>-<strong>KPIs</strong>. This also serves to ensure the credibility and<br />
acceptance of <strong>ESG</strong> communication among the target groups. As a rule, external auditing carries the additional<br />
advantage that <strong>ESG</strong> reporting and <strong>ESG</strong> management can be improved based on the best practices referred to by the<br />
auditor.<br />
For any recommendation other than these, corporates should generally align <strong>ESG</strong> reporting with all other reporting to<br />
the capital markets.<br />
The IASCF’s technical summary entitled “Framework <strong>for</strong> the Preparation and Presentation of Financial Statements” 4<br />
may serve as a guideline <strong>for</strong> underlying principles of user-oriented reporting. Although the IASCF document makes<br />
suggestions about financial statements only, the recommendations can also be applied to <strong>ESG</strong> data:<br />
“Qualitative characteristics are the attributes that make the in<strong>for</strong>mation provided in financial statements useful to<br />
users. The four principal qualitative characteristics are understandability, relevance, reliability and comparability.” 5<br />
2. Disclosure and reporting on <strong>ESG</strong> line items<br />
Section 2.2 (Plausibility) of the <strong>DVFA</strong> Principles <strong>for</strong> Effective Financial Communication explains that<br />
“Company reports should be consistent and plausible. Financial in<strong>for</strong>mation should be quantified and<br />
sufficiently documented.” 6<br />
Quantification and documentation are also the most essential criteria relating to <strong>ESG</strong> data <strong>for</strong> investment<br />
professionals!<br />
Be<strong>for</strong>e looking at the concept of key per<strong>for</strong>mance indicators (<strong>KPIs</strong>), however, it is important to understand the <strong>for</strong>mat<br />
in which the quantifiable data should be delivered.<br />
First of all, the following recommendation on plausibility quoted from the <strong>DVFA</strong> principles can be easily adapted to<br />
<strong>ESG</strong> data:<br />
2.2.2 The method used <strong>for</strong> the calculation of reported figures is disclosed.<br />
2.2.3 Segment reporting adequately represents the company, its lines of business and geographical<br />
distribution.<br />
2.2.4 The structure of reports as well as the content and scope of data included is only changed in justified<br />
cases.<br />
Section 3.1. (Continuity and Recentness) continues by recommending the following principles:<br />
3.1.1 Time series are consistent over time.<br />
3.1.2 Changes to already defined segments are only made in justified exceptional cases.<br />
4<br />
http://www.iasb.org/NR/rdonlyres/<br />
E366C162-17E4-4FBE-80EB-7A506A615138/0/Framework.pdf<br />
26 February 2008<br />
5<br />
ibid, page 1<br />
6<br />
ibid, page 12<br />
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8
Bearing these important criteria in mind, corporates are reminded that financial analysis cannot be carried out using<br />
isolated data. Financial analysis moves along the lines of two important analytical questions:<br />
1. Diachronous underlying dynamics: data needs to be reported in a context that allows a period-to-period analysis of<br />
how the per<strong>for</strong>mance of a given item has developed, and how it will develop in the future period. Any line item or KPI<br />
<strong>for</strong> a reported period needs to be given historical and future values in order to be meaningful;<br />
2. Synchronous/Industry dynamics: analysing the per<strong>for</strong>mance of a corporate immediately gives rise to the question as<br />
to the per<strong>for</strong>mance of comparable (e.g. in terms of size, market capitalisation) corporates or peers.<br />
An example may serve to illustrate the point: an automotive manufacturer discloses a KPI <strong>for</strong> the topical area or brief<br />
<strong>ESG</strong> “waste”. The respective KPI – “tonnage of waste produced per unit” – shows a value of 30 tons/unit produced.<br />
Given the above explanations, investment professionals need to be given additional data in order to compare the<br />
reported item, answering the following questions:<br />
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<br />
aim of the corporate to reduce waste in the future to, say, 27 tons/unit?<br />
2. What is the output that peers of the automotive manufacturer produce? Is it better or worse?<br />
The corporate should report time series of data rather than isolated items <strong>for</strong> the period reported.<br />
Benchmark data (e.g. on peers, industry standards etc.) should be reported with line items to give the items a<br />
meaningful context.<br />
3. Presentation of <strong>ESG</strong> data<br />
Common practice among corporates is to publish <strong>ESG</strong>-related data in a dedicated hardcopy brochure. This brochure is<br />
generally published independent of the corporate’s annual report. Recently, and to an increasing extent, corporates<br />
have started using additional media such as the corporate website <strong>for</strong> publishing of reports relating to <strong>ESG</strong>.<br />
Media:<br />
It is recommended that corporates consider the following additional channels <strong>for</strong> disseminating <strong>ESG</strong>-related data to<br />
investment professionals:<br />
1. Annual Report: <strong>ESG</strong>-related data should be included in the corporate’s annual report, ideally in the MD&A<br />
(Management Discussion and Analysis) section. In the German market, the MD&A section is a legal requirement under<br />
accounting standard DRS 15 (“Konzernlagebericht”) of the DRSC Accounting Standards Committee of Germany. As the<br />
German MD&A section is an integral part of any annual report of a German corporate, the section falls under the<br />
auditing process, which investors consider to be a valuable aspect.<br />
2. Website: Often, the frequency of <strong>ESG</strong>-related reports is lower than that of financial reports. While investors<br />
understand that consolidation processes within the corporate often hamper an increase of frequency, the publishing<br />
of updates via the corporate website may be considered a viable solution. An intelligent interplay between a full-scale<br />
paper or PDF-report with frequent updates on the website may also enhance adoption and use of <strong>ESG</strong> data by<br />
investors.<br />
3. Analyst / Investor presentations: Throughout the year and after reporting cut-off dates, senior management<br />
typically engages in road shows, group presentations and 1:1s with key investors and financial analysts covering the<br />
company. Typically, the company management presents key financial (and oftentimes extra-financial) items to an<br />
investment professional audience through presentation slides, which are also made available <strong>for</strong> a limited period of<br />
time in the IR section of the corporate website. Senior management should be encouraged to selectively integrate<br />
<strong>ESG</strong>-related topics into their deck of slides.<br />
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9
Format:<br />
Throughout this document, it is argued that the greatest flaw with respect to <strong>ESG</strong>-related data in current practice is<br />
the narrative <strong>for</strong>mat, which prevents integration into conventional financial analysis.<br />
While supportive prose texts may serve as means of increasing plausibility of quantitative <strong>ESG</strong>-data <strong>for</strong> investment<br />
professionals, accessibility and usability of <strong>ESG</strong>-data is key.<br />
It is recommended that corporates report <strong>ESG</strong>s and respective <strong>KPIs</strong> in a table <strong>for</strong>mat, which allows <strong>for</strong> easy data<br />
extraction and comparability.<br />
The recent developments in the area of interactive data <strong>for</strong>mats suggest that corporates would benefit from<br />
technologies such as XBRL (eXtensible Business Reporting Language). The US Securities Exchange Commission (SEC)<br />
has recently mandated that the 500 largest US firms present their annual financial reports including notes in XBRL. An<br />
XBRL taxonomy <strong>for</strong> EFFAS/<strong>DVFA</strong> <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> 1.2 is already available at the homepage of WICI, the global network <strong>for</strong><br />
business reporting (www.worldici.com); a taxonomy <strong>for</strong> version 3.0 will be <strong>for</strong>thcoming.<br />
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10
III. <strong>ESG</strong>s (Topical Areas) and Key Per<strong>for</strong>mance Indicators<br />
1. <strong>ESG</strong>s and <strong>KPIs</strong><br />
Topical areas are called <strong>ESG</strong>s. <strong>ESG</strong>s describe the general purpose of issues to be reported. <strong>ESG</strong>s serve as an<br />
overarching description of the issue at hand, and explain the rationale behind the KPI.<br />
<strong>ESG</strong>s are not the actual items to be reported. The actual item should be reported in the <strong>for</strong>mat of a KPI, i.e. the line<br />
item to be reported.<br />
The <strong>ESG</strong> serves as the denominator. <strong>KPIs</strong> need to be chosen from the list included and they represent the actual line<br />
items to be reported.<br />
2. General <strong>ESG</strong>s and sector-specific <strong>ESG</strong>s<br />
General <strong>ESG</strong>s apply to all industries and should, hence, be areas which should be reported in the <strong>for</strong>mat of a KPI by all<br />
corporates. Sector-specific <strong>ESG</strong> apply to specific industries only. General <strong>ESG</strong>s, however, are not more important than<br />
sector-specific <strong>ESG</strong>s. Rather, in order to arrive at a representative and authentic reporting picture, corporates should<br />
report on all issues within the section of the general <strong>ESG</strong>s by selecting those <strong>KPIs</strong> which represent the minimum<br />
requirement. This is typically a set of 1 KPI reflecting an absolute value and 1 KPI reflecting a level of intensity.<br />
<strong>KPIs</strong> <strong>for</strong> general <strong>ESG</strong>s should be disclosed by all industries. Sector-specific <strong>ESG</strong>s should be reported additionally to<br />
depict issues relevant to the respective sector.<br />
We have identified 10 general <strong>ESG</strong>s <strong>for</strong> Extra/Non-Financials, which – following the common usage – are structured<br />
into E, S, G, and V (short <strong>for</strong> long-term viability).<br />
Corporates should use each of the general <strong>KPIs</strong>, reporting those <strong>KPIs</strong> featured which represent the generally binding<br />
minimum requirement.<br />
3. Sector-specific <strong>ESG</strong>s and their respective <strong>KPIs</strong><br />
Thorough <strong>ESG</strong> reporting allows corporates to track and disclose those issues specific and peculiar to their sector.<br />
Often, differences between industries surface not only at the level of <strong>KPIs</strong>, but also in the context of <strong>ESG</strong>s.<br />
As the most important point of progress from version 1.2 to version 3.0 this paper provides sector-specific <strong>KPIs</strong> <strong>for</strong> all<br />
subsectors following the Dow Jones Industry Classification Benchmark (ICB). In all, sector-specific <strong>KPIs</strong> were developed<br />
<strong>for</strong> 114 subsectors.<br />
Corporates should identify the subsectors in which they operate and report all <strong>ESG</strong>s – both general and specific –<br />
identified and described <strong>for</strong> the specific subsector. Conglomerates should report <strong>for</strong> all subsectors in which they<br />
operate.<br />
4. Additional in<strong>for</strong>mation<br />
<strong>KPIs</strong> should be fairly self-explanatory and lend themselves to relatively easy integration with spreadsheet models.<br />
This, if anything, is the raison d’être of our <strong>KPIs</strong>. However, we acknowledge that “numbers” are often reflections of<br />
economic processes which do not allow deference to the underlying processes. Explanations and additional reference<br />
may be helpful to put <strong>ESG</strong> data into context. Deliberately, however, we do not encourage corporates to report<br />
narrative-style or prose text - except <strong>for</strong> KPNs (Key Per<strong>for</strong>mance Narratives) <strong>for</strong> all specified <strong>ESG</strong>s with a limited<br />
number of words and providing answers to the question we pose.<br />
We ask corporates to provide additional contextual in<strong>for</strong>mation deemed necessary <strong>for</strong> the interpretation of the<br />
respective KPI in annotations which should be linked to the KPI reported. The number and scope of annotations<br />
should be kept minimal.<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any<br />
means, electronic, mechanical, recording, without the prior permission of the copyright holder.<br />
11
5. Consolidation of data<br />
It is not uncommon that the basis of consolidation <strong>for</strong> financial and <strong>ESG</strong> data differ both geographically and segmentwise.<br />
There may be several reasons to explain this phenomenon and indeed there may even be good reason <strong>for</strong> a<br />
corporate to exclude geographic areas or business units, e.g. when data quality <strong>for</strong> these markets is low or assurance<br />
cannot be obtained.<br />
However, rigorous investment analysis requires that financial per<strong>for</strong>mance data relate with <strong>ESG</strong> data to the end of<br />
peer-group or cross-industry comparison.<br />
Companies should provide a statement as to the basis of consolidation of their <strong>ESG</strong> data which specifies and names<br />
the markets, geographical areas, products, segments etc. that have been excluded from consolidation. Should bases<br />
<strong>for</strong> consolidation vary between different <strong>ESG</strong>s, corporates should provide details in the <strong>ESG</strong>-specific annotation.<br />
6. Benchmarks<br />
Some of our <strong>KPIs</strong> specifically depict relational per<strong>for</strong>mance, e.g. of a specific indicator related to sales, output or<br />
earnings.<br />
There can be no clear rule as to which benchmark is superior to another. Sales/revenues e.g. is indicative of the size of<br />
a company and, thus, any <strong>ESG</strong> per<strong>for</strong>mance related to revenues helps to provide perspective <strong>for</strong> comparison of<br />
corporates of different sizes. However, benchmarking against earnings ratios such as EBIT or EBITDA is often used to<br />
neutralize structural differences due to the consolidation of revenues from different markets. Finally, <strong>for</strong> a few<br />
subsectors, there are commonly reported and used benchmarks such as metric tonne, kWh, available shopping space<br />
in square metres/foot or simply units produced.<br />
A corporate should provide a table of relevant benchmarks that investment professionals can use <strong>for</strong> comparison and<br />
analysis at their discretion and based on their preferences. As a minimum the table should include 1. revenues, 2.<br />
EBIT, 3. EBITDA, as well as those generally accepted and used non-financial benchmarks common <strong>for</strong> an industry.<br />
Additionally, because investment analysis requires comparability of data and line items, i.e. users want to a) compare<br />
corporate per<strong>for</strong>mance within a reported period to prior periods and b) compare line items of a corporate to an<br />
external benchmark such as a typical industry average:<br />
It is recommended that corporates report both line items and relational benchmarks, which can consist of sectorrelated<br />
averages, data from peers or any other external reference point that serves to put individual corporate<br />
per<strong>for</strong>mance into context.<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any<br />
means, electronic, mechanical, recording, without the prior permission of the copyright holder.<br />
12
0533 Exploration & Production<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1 Energy Efficiency E0101 Energy consumption, total<br />
2 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
5 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
6 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
7 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
8 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
9 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
10 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
11 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
12 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
13 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
14 Innovation V0401 Total R&D expenses<br />
15 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
16 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
17 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
18 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
19 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
20 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
21 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
22 Remediation E1201 Expenditure <strong>for</strong> remediation, reclamation and decommissioning total in monetary terms i.e. currency<br />
23 Remediation E1203 Environmental spending <strong>for</strong> R&D, site rehabilitation and environmental monitoring total in monetary<br />
terms i.e. currency<br />
24 Remediation E1205 Total amount of reserves <strong>for</strong> future environmental remediation, emissions, accident costs in<br />
monetary terms i.e. currency<br />
25 Leakages E2402 Volume of leakages in barrels or cubic metres<br />
26 Leakages E2403 Total amount of costs incurred through leakages including remediation and fines<br />
27 Accidental oil/gas spills E2501 Volume of accidental oil spills in barrels<br />
28 Accidental oil/gas spills E2502 Total amount of costs incurred through accidental oil spills amount including remediation and fines<br />
29 Accidental oil/gas spills E2503 Total number of reported gas spills<br />
30 Accidental oil/gas spills E2504 Volume of accidental gas spills in cubic metres<br />
31 Accidental oil/gas spills E2505 Total amount of costs incurred through accidental gas spills amount including remediation and fines<br />
32 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
33 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
34 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
35 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
36 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
37 Local Staff S1701 Average percentage of FTEs in non-domestic production and exploration sites hired from respective<br />
non-domestic labour markets in relation to total FTEs<br />
38 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
39 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
40 Supply Chain V2801 Total number of suppliers<br />
41 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
13
42 Supply Chain V2803 Turnover of suppliers in percent<br />
43 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
44 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
14
0537 Integrated Oil & Gas<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
47 Energy Efficiency E0101 Energy consumption, total<br />
48 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
49 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
50 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
51 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
52 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
53 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
54 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
55 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
56 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
57 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
58 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
59 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
60 Innovation V0401 Total R&D expenses<br />
61 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
62 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
63 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
64 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
65 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
66 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
67 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
68 Waste Scope I E0401 Total waste in tonnes<br />
69 Waste Scope II E0501 Percentage of total waste which is recycled<br />
70 Waste Scope II E0505 Waste, specific; per unit of revenue<br />
71 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
72 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
73 Remediation E1201 Expenditure <strong>for</strong> remediation, reclamation and decommissioning total in monetary terms i.e. currency<br />
74 Remediation E1203 Environmental spending <strong>for</strong> R&D, site rehabilitation and environmental monitoring total in monetary<br />
terms i.e. currency<br />
75 Remediation E1205 Total amount of reserves <strong>for</strong> future environmental remediation, emissions, accident costs in<br />
monetary terms i.e. currency<br />
76 Leakages E2402 Volume of leakages in barrels or cubic metres<br />
77 Leakages E2403 Total amount of costs incurred through leakages including remediation and fines<br />
78 Accidental oil/gas spills E2501 Volume of accidental oil spills in barrels<br />
79 Accidental oil/gas spills E2502 Total amount of costs incurred through accidental oil spills amount including remediation and fines<br />
80 Accidental oil/gas spills E2503 Total number of reported gas spills<br />
81 Accidental oil/gas spills E2504 Volume of accidental gas spills in cubic metres<br />
82 Accidental oil/gas spills E2505 Total amount of costs incurred through accidental gas spills amount including remediation and fines<br />
83 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
84 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
85 Dimensions of Pending Legal G0202 Amount in monetary terms i.e. currency in dispute from legal<br />
Proceedings<br />
proceedings as a percentage of total revenue<br />
86 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
87 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
88 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
89 Local Staff S1701 Average percentage of FTEs in non-domestic production and exploration sites hired from respective<br />
non-domestic labour markets in relation to total FTEs<br />
90 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
91 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
15
92 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
93 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
94 Supply Chain V2801 Total number of suppliers<br />
95 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
96 Supply Chain V2803 Turnover of suppliers in percent<br />
97 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
98 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
16
0573 Oil Equipment & Services<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
101 Energy Efficiency E0101 Energy consumption, total<br />
102 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
103 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
104 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
105 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
106 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
107 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
108 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
109 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
110 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
111 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
112 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
113 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
114 Innovation V0401 Total R&D expenses<br />
115 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
116 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
117 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
118 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
119 Waste Scope I E0401 Total waste in tonnes<br />
120 Waste Scope II E0501 Percentage of total waste which is recycled<br />
121 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
122 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
123 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
124 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
125 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
126 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
127 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
128 Maintenance & Safety S0901 Total spendings in monetary terms i.e. currency on maintenance and safety of equipment (incl. fleet,<br />
trucks, planes, rail cars)<br />
129 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
130 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
131 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
132 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
133 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
134 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
135 Supply Chain V2801 Total number of suppliers<br />
136 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
137 Supply Chain V2803 Turnover of suppliers in percent<br />
138 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
17
139 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
18
0577 Pipelines<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
142 Energy Efficiency E0101 Energy consumption, total<br />
143 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
144 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
145 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
146 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
147 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
148 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
149 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
150 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
151 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
152 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
153 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
154 Innovation V0401 Total R&D expenses<br />
155 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
156 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
157 Remediation E1201 Expenditure <strong>for</strong> remediation, reclamation and decommissioning total in monetary terms i.e. currency<br />
158 Remediation E1202 Expenditure <strong>for</strong> remediation, reclamation and decommissioning as percentage of total revenue<br />
159 Remediation E1205 Total amount of reserves <strong>for</strong> future environmental remediation, emissions, accident costs in<br />
monetary terms i.e. currency<br />
160 Leakages E2402 Volume of leakages in barrels or cubic metres<br />
161 Leakages E2403 Total amount of costs incurred through leakages including remediation and fines<br />
162 Accidental oil/gas spills E2501 Volume of accidental oil spills in barrels<br />
163 Accidental oil/gas spills E2502 Total amount of costs incurred through accidental oil spills amount including remediation and fines<br />
164 Accidental oil/gas spills E2503 Total number of reported gas spills<br />
165 Accidental oil/gas spills E2504 Volume of accidental gas spills in cubic metres<br />
166 Accidental oil/gas spills E2505 Total amount of costs incurred through accidental gas spills amount including remediation and fines<br />
167 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
168 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
169 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
170 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
171 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
172 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
173 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
19
0583 Renewable Energy Equipment<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
176 Energy Efficiency E0101 Energy consumption, total<br />
177 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
178 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
179 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
180 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
181 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
182 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
183 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
184 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
185 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
186 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
187 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
188 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
189 Innovation V0401 Total R&D expenses<br />
190 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
191 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
192 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
193 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
194 Supply Constraints E1735 Percentage of revenue from products that contain indium to total revenue<br />
195 Supply Constraints E1736 Total indium purchased<br />
196 Supply Constraints E1736 Total indium purchased<br />
197 Raw Material Reserves E2201 Full day supply of raw material A (B, C, D) in stock<br />
198 Production Shortfall E2301 Production shortfall caused by material supply constraints in percent (gap between actual production<br />
output and theoretical production output as optimal supply)<br />
199 Production Shortfall E2302 Monetary impact of production shortfall caused by material supply constraints in monetary terms i.e.<br />
currency<br />
200 Water Consumption E2801 Water consumption in m³<br />
201 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
202 Water Consumption E2803 Groundwater consumption in m³<br />
203 Water Consumption E2804 Waste effluent water in cubic meters<br />
204 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
205 Contributions to political<br />
parties<br />
206 Restructuring-related<br />
relocation of jobs<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
training, consulting<br />
207 Customer Retention V0501 Percentage of new customers in reported period in relation to total customers<br />
208 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
209 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
210 Impact of Subsidies V1003 Percentage of business in markets with feed-in tariffs or regulated pricing structure<br />
211 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
212 Supply Chain V2801 Total number of suppliers<br />
213 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
214 Supply Chain V2803 Turnover of suppliers in percent<br />
215 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
216 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
20
0587 Alternative Fuels<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
219 Energy Efficiency E0101 Energy consumption, total<br />
220 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
221 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
222 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
223 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
224 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
225 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
226 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
227 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
228 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
229 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
230 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
231 Innovation V0401 Total R&D expenses<br />
232 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
233 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
234 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
235 Innovation V0415 Percentage of total revenue from products or services fostering eco-efficiency, clean technologies or<br />
offsetting climate change or carbon emissions<br />
236 Supply Constraints E1704 Percentage of material supply of cobalt covered by hedging contracts<br />
237 Supply Constraints E1705 Percentage of revenue from products that contain cobalt to total revenue<br />
238 Supply Constraints E1706 Total cobalt purchased<br />
239 Raw Material Reserves E2201 Full day supply of raw material A (B, C, D) in stock<br />
240 Production Shortfall E2301 Production shortfall caused by material supply constraints in percent (gap between actual production<br />
output and theoretical production output as optimal supply)<br />
241 Production Shortfall E2302 Monetary impact of production shortfall caused by material supply constraints in monetary terms i.e.<br />
currency<br />
242 Water Consumption E2801 Water consumption in m³<br />
243 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
244 Water Consumption E2803 Groundwater consumption in m³<br />
245 Water Consumption E2804 Waste effluent water in cubic meters<br />
246 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
247 Contributions to political<br />
parties<br />
248 Restructuring-related<br />
relocation of jobs<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
training, consulting<br />
249 Customer Retention V0501 Percentage of new customers in reported period in relation to total customers<br />
250 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
251 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
252 Impact of Subsidies V1003 Percentage of business in markets with feed-in tariffs or regulated pricing structure<br />
253 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
254 Supply Chain V2801 Total number of suppliers<br />
255 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
256 Supply Chain V2803 Turnover of suppliers in percent<br />
257 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
258 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
21
1353 Commodity Chemicals<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
261 Energy Efficiency E0101 Energy consumption, total<br />
262 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
263 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
264 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
265 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
266 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
267 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
268 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
269 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
270 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
271 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
272 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
273 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
274 Innovation V0401 Total R&D expenses<br />
275 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
276 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
277 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
278 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
279 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
280 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
281 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
282 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
283 Emissions to Water E0314 Emissions of organic substances to water in '000 metric tonnes/year<br />
284 Emissions to Water E0315 Emissions of Nitrogen to water in '000 metric tonnes/year<br />
285 Emissions to Water E0316 Emissions of heavy metal to water in '000 metric tonnes/year<br />
286 Emissions to Water E0317 Emissions of Sulfur Oxides to water in '000 metric tonnes/year<br />
287 Emissions to Water E0318 Emissions of Dust to water in '000 metric tonnes/year<br />
288 Waste Scope I E0401 Total waste in tonnes<br />
289 Waste Scope II E0501 Percentage of total waste which is recycled<br />
290 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
291 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
292 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 1<br />
293 Waste Scope IV E0702 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
294 Eco-Design E1301 Improvement rate of product energy efficiency compared to previous year<br />
295 Production Shortfall E2301 Production shortfall caused by material supply constraints in percent (gap between actual production<br />
output and theoretical production output as optimal supply)<br />
296 Water Consumption E2801 Water consumption in m³<br />
297 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
298 Water Consumption E2803 Groundwater consumption in m³<br />
299 Water Consumption E2804 Waste effluent water in cubic meters<br />
300 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
301 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
302 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
22
303 Health & Safety Aspects of<br />
Products<br />
S0504 Total spending on operational safety corporate as a percentage of revenue<br />
304 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
305 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
306 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
307 Customer Retention V0501 Percentage of new customers in reported period in relation to total customers<br />
308 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
309 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
310 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
311 Supply Chain V2801 Total number of suppliers<br />
312 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
313 Supply Chain V2803 Turnover of suppliers in percent<br />
314 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
315 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
23
1357 Specialty Chemicals<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
318 Energy Efficiency E0101 Energy consumption, total<br />
319 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
320 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
321 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
322 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
323 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
324 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
325 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
326 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
327 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
328 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
329 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
330 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
331 Innovation V0401 Total R&D expenses<br />
332 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
333 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
334 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
335 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
336 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
337 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
338 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
339 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
340 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
341 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
342 Emissions to Water E0314 Emissions of organic substances to water in '000 metric tonnes/year<br />
343 Emissions to Water E0315 Emissions of Nitrogen to water in '000 metric tonnes/year<br />
344 Emissions to Water E0316 Emissions of heavy metal to water in '000 metric tonnes/year<br />
345 Emissions to Water E0317 Emissions of Sulfur Oxides to water in '000 metric tonnes/year<br />
346 Emissions to Water E0318 Emissions of Dust to water in '000 metric tonnes/year<br />
347 Waste Scope I E0401 Total waste in tonnes<br />
348 Waste Scope II E0501 Percentage of total waste which is recycled<br />
349 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
350 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
351 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 1<br />
352 Waste Scope IV E0702 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
353 Water Consumption E2801 Water consumption in m³<br />
354 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
355 Water Consumption E2803 Groundwater consumption in m³<br />
356 Water Consumption E2804 Waste effluent water in cubic meters<br />
357 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
358 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
359 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
24
360 Health & Safety Aspects of<br />
Products<br />
S0501 Total spending on product safety corporate as a percentage of revenue corporate<br />
361 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
362 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
363 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
364 Demographic Change S1601 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) In many societies,<br />
demographic change can have several adverse effects on companies' business continuity. E.g. aging<br />
of a population may result in an aging work<strong>for</strong>ce while a continuously low birth rate may aggravate<br />
the problem through shortage of young employees to replace those employees retiring. What are the<br />
efffects of demographic change on your company and how do you seek to offset potentially adverse<br />
effects?<br />
365 Customer Retention V0501 Percentage of new customers in reported period in relation to total customers<br />
366 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
367 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
368 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
369 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
370 Supply Chain V2801 Total number of suppliers<br />
371 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
372 Supply Chain V2803 Turnover of suppliers in percent<br />
373 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
374 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
25
1733 Forestry<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
377 Energy Efficiency E0101 Energy consumption, total<br />
378 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
379 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
380 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
381 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
382 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
383 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
384 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
385 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
386 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
387 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
388 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
389 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
390 Emission Rights E1101 Total number of EUA(European Union Allowance Unit) on hand at end of reported period<br />
391 Emission Rights E1102 Total income (expenditure) on emission rights traded (emission rights bought) as a percentage of<br />
revenue<br />
392 Remediation E1201 Expenditure <strong>for</strong> remediation, reclamation and decommissioning total in monetary terms i.e. currency<br />
393 Remediation E1203 Environmental spending <strong>for</strong> R&D, site rehabilitation and environmental monitoring total in monetary<br />
terms i.e. currency<br />
394 Remediation E1205 Total amount of reserves <strong>for</strong> future environmental remediation, emissions, accident costs in<br />
monetary terms i.e. currency<br />
395 Water Consumption E2801 Water consumption in m³<br />
396 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
397 Sustainable, Organic & Fair<br />
Trade Products<br />
E3104 Percentage of total <strong>for</strong>estry product output in revenues €, $ with products from recognised <strong>for</strong>est<br />
certification schemes (FSC, Programme <strong>for</strong> the Endorsement of Forest Certification Schemes PEFC,<br />
Canadian Standard Association CSA, Sustainable Forestry Initiative SFI, Malaysian Timber Certification<br />
Council)<br />
398 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
399 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
400 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
401 Maintenance & Safety S0901 Total spendings in monetary terms i.e. currency on maintenance and safety of equipment (incl. fleet,<br />
trucks, planes, rail cars)<br />
402 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
403 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
404 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
26
1737 Paper<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
407 Energy Efficiency E0101 Energy consumption, total<br />
408 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
409 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
410 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
411 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
412 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
413 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
414 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
415 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
416 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
417 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
418 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
419 Innovation V0401 Total R&D expenses<br />
420 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
421 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
422 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
423 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
424 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
425 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
426 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
427 Emissions to Water E0319 Emissions to Water Chemical oxygen in metric tonnes/year<br />
428 Emissions to Water E0320 Emissions to Water Biological oxygen in metric tonnes/year<br />
429 Emissions to Water E0321 Emissions to Water Phosphorus in metric tonnes/year<br />
430 Waste Scope I E0401 Total waste in tonnes<br />
431 Waste Scope II E0501 Percentage of total waste which is recycled<br />
432 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
433 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
434 Waste Scope III E0607 Non-hazardous waste rate in tonnes per million US $, € revenues<br />
435 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
436 Waste Scope IV E0702<br />
PRTR; and EPER) Rank 1<br />
TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
437 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
438 Environmental Compatibility E3302 Percentage of revenue from eco-labeled<br />
products (www.eco-label.com)<br />
439 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
440 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
441 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
442 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
443 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
444 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
445 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
446 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
447 Supply Chain V2801 Total number of suppliers<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
27
448 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
449 Supply Chain V2803 Turnover of suppliers in percent<br />
450 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
451 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
28
1753 Aluminum<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
454 Energy Efficiency E0101 Energy consumption, total<br />
455 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
456 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
457 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
458 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
459 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
460 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
461 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
462 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
463 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
464 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
465 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
466 Innovation V0401 Total R&D expenses<br />
467 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
468 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
469 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
470 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
471 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
472 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
473 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
474 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
475 Emission to Air E0323 Emissions PFC (perfluorocarbon) in tonnes of CO2 equivalent per annum<br />
476 Emission to Air E0324 Emissions PFC (perfluorocarbon) in tonnes of CO2 equivalent per tonne of hot metal produced/ year<br />
477 Emission to Air E0325 Primary metal particulate emissions in tonnes total<br />
478 Emission to Air E0326 Primary metal particulate in kilogrammes per tonne of hot metal produced<br />
479 Emission to Air E0327 Primary metal fluoride emissions in tonnes total<br />
480 Emission to Air E0328 Primary metal fluoride in kilogrammes per tonne of hot metal produced<br />
481 Emission to Air E0329 Primary metal PAH (polycyclic aromatic hydrocarbon) emissions in tonnes total<br />
482 Emission to Air E0330 Primary metal PAH (polycyclic aromatic hydrocarbon) in kilogramm per tonne of hot metal produced<br />
483 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
484 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
485 Remediation E1201 Expenditure <strong>for</strong> remediation, reclamation and decommissioning total in monetary terms i.e. currency<br />
486 Remediation E1203 Environmental spending <strong>for</strong> R&D, site rehabilitation and environmental monitoring total in monetary<br />
terms i.e. currency<br />
487 Remediation E1205 Total amount of reserves <strong>for</strong> future environmental remediation, emissions, accident costs in<br />
monetary terms i.e. currency<br />
488 Water Consumption E2801 Water consumption in m³<br />
489 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
490 Water Consumption E2803 Groundwater consumption in m³<br />
491 Water Consumption E2804 Waste effluent water in cubic meters<br />
492 Spent Pot Lining (SPL) E3501 SPL spent pot lining in kg per tonne of hot metal produced<br />
493 Specific Emission to Soil -<br />
Mining<br />
494 Specific Emission to Soil -<br />
Mining<br />
495 Contributions to political<br />
parties<br />
E3502 Bauxite residue total in tonnes<br />
E3503 Bauxite residue rate in tonnes per tonne of alumina hydrate produced<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
496 Fatalities & Injuries S0401 Total number of fatalities divided by total number of hours worked by FTEs<br />
497 Fatalities & Injuries S0402 Total number of injuries divided by total number of hours worked by FTEs<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
29
498 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
499 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
500 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
501 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
502 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
503 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
504 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
505 Supply Chain V2801 Total number of suppliers<br />
506 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
507 Supply Chain V2803 Turnover of suppliers in percent<br />
508 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
509 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
30
1755 Nonferrous Metals<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
512 Energy Efficiency E0101 Energy consumption, total<br />
513 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
514 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
515 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
516 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
517 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
518 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
519 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
520 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
521 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
522 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
523 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
524 Innovation V0401 Total R&D expenses<br />
525 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
526 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
527 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
528 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
529 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
530 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
531 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
532 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
533 Emissions to Water E0314 Emissions of organic substances to water in '000 metric tonnes/year<br />
534 Emissions to Water E0315 Emissions of Nitrogen to water in '000 metric tonnes/year<br />
535 Emissions to Water E0316 Emissions of heavy metal to water in '000 metric tonnes/year<br />
536 Emissions to Water E0317 Emissions of Sulfur Oxides to water in '000 metric tonnes/year<br />
537 Emissions to Water E0318 Emissions of Dust to water in '000 metric tonnes/year<br />
538 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
539 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
540 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 1<br />
541 Waste Scope IV E0702 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
542 Water Consumption E2801 Water consumption in m³<br />
543 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
544 Water Consumption E2803 Groundwater consumption in m³<br />
545 Water Consumption E2804 Waste effluent water in cubic meters<br />
546 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
547 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
548 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
549 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
550 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
551 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
552 Supply Chain V2801 Total number of suppliers<br />
553 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
554 Supply Chain V2803 Turnover of suppliers in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
31
555 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
556 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
32
1757 Iron & Steel<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
559 Energy Efficiency E0101 Energy consumption, total<br />
560 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
561 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
562 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
563 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
564 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
565 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
566 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
567 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
568 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
569 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
570 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
571 Innovation V0401 Total R&D expenses<br />
572 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
573 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
574 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
575 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
576 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
577 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
578 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
579 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
580 Emissions to Water E0314 Emissions of organic substances to water in '000 metric tonnes/year<br />
581 Emissions to Water E0315 Emissions of Nitrogen to water in '000 metric tonnes/year<br />
582 Emissions to Water E0316 Emissions of heavy metal to water in '000 metric tonnes/year<br />
583 Emissions to Water E0317 Emissions of Sulfur Oxides to water in '000 metric tonnes/year<br />
584 Emissions to Water E0318 Emissions of Dust to water in '000 metric tonnes/year<br />
585 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
586 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
587 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 1<br />
588 Waste Scope IV E0702 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
589 Water Consumption E2801 Water consumption in m³<br />
590 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
591 Water Consumption E2803 Groundwater consumption in m³<br />
592 Water Consumption E2804 Waste effluent water in cubic meters<br />
593 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
594 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
595 Health & Safety Aspects of<br />
Products<br />
S0504 Total spending on operational safety corporate as a percentage of revenue<br />
596 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
597 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
598 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
599 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
600 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
33
601 Supply Chain V2801 Total number of suppliers<br />
602 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
603 Supply Chain V2803 Turnover of suppliers in percent<br />
604 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
605 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
34
1771 Coal<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
608 Energy Efficiency E0101 Energy consumption, total<br />
609 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
610 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
611 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
612 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
613 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
614 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
615 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
616 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
617 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
618 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
619 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
620 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
621 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
622 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
623 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
624 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
625 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
626 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
627 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
628 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
629 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
630 Waste Scope IV E0702<br />
PRTR; and EPER) Rank 1<br />
TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
631 Remediation E1201 Expenditure <strong>for</strong> remediation, reclamation and decommissioning total in monetary terms i.e. currency<br />
632 Remediation E1203 Environmental spending <strong>for</strong> R&D, site rehabilitation and environmental monitoring total in monetary<br />
terms i.e. currency<br />
633 Water Consumption E2801 Water consumption in m³<br />
634 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
635 Water Consumption E2803 Groundwater consumption in m³<br />
636 Water Consumption E2804 Waste effluent water in cubic meters<br />
637 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
638 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
639 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
640 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
641 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
642 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
643 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
644 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
645 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
646 Supply Chain V2801 Total number of suppliers<br />
647 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
35
648 Supply Chain V2803 Turnover of suppliers in percent<br />
649 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
650 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
36
1773 Diamonds & Gemstones<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
653 Energy Efficiency E0101 Energy consumption, total<br />
654 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
655 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
656 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
657 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
658 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
659 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
660 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
661 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
662 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
663 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
664 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
665 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
666 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
667 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
668 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
669 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
670 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
671 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
672 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
673 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
674 Waste Scope IV E0702<br />
PRTR; and EPER) Rank 1<br />
TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
675 Remediation E1201 Expenditure <strong>for</strong> remediation, reclamation and decommissioning total in monetary terms i.e. currency<br />
676 Remediation E1203 Environmental spending <strong>for</strong> R&D, site rehabilitation and environmental monitoring total in monetary<br />
terms i.e. currency<br />
677 Water Consumption E2801 Water consumption in m³<br />
678 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
679 Water Consumption E2803 Groundwater consumption in m³<br />
680 Water Consumption E2804 Waste effluent water in cubic meters<br />
681 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
682 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
683 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
684 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
685 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
686 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
687 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
688 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
689 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
690 Supply Chain V2801 Total number of suppliers<br />
691 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
692 Supply Chain V2803 Turnover of suppliers in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
37
693 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
694 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
38
1775 General Mining<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
697 Energy Efficiency E0101 Energy consumption, total<br />
698 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
699 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
700 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
701 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
702 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
703 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
704 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
705 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
706 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
707 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
708 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
709 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
710 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
711 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
712 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
713 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
714 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
715 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
716 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
717 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
718 Waste Scope IV E0702<br />
PRTR; and EPER) Rank 1<br />
TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
719 Remediation E1201 Expenditure <strong>for</strong> remediation, reclamation and decommissioning total in monetary terms i.e. currency<br />
720 Remediation E1203 Environmental spending <strong>for</strong> R&D, site rehabilitation and environmental monitoring total in monetary<br />
terms i.e. currency<br />
721 Water Consumption E2801 Water consumption in m³<br />
722 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
723 Water Consumption E2803 Groundwater consumption in m³<br />
724 Water Consumption E2804 Waste effluent water in cubic meters<br />
725 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
726 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
727 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
728 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
729 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
730 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
731 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
732 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
733 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
734 Supply Chain V2801 Total number of suppliers<br />
735 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
736 Supply Chain V2803 Turnover of suppliers in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
39
737 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
738 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
40
1777 Gold Mining<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
741 Energy Efficiency E0101 Energy consumption, total<br />
742 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
743 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
744 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
745 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
746 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
747 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
748 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
749 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
750 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
751 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
752 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
753 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
754 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
755 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
756 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
757 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
758 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
759 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
760 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
761 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
762 Waste Scope IV E0702<br />
PRTR; and EPER) Rank 1<br />
TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
763 Remediation E1201 Expenditure <strong>for</strong> remediation, reclamation and decommissioning total in monetary terms i.e. currency<br />
764 Remediation E1203 Environmental spending <strong>for</strong> R&D, site rehabilitation and environmental monitoring total in monetary<br />
terms i.e. currency<br />
765 Water Consumption E2801 Water consumption in m³<br />
766 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
767 Water Consumption E2803 Groundwater consumption in m³<br />
768 Water Consumption E2804 Waste effluent water in cubic meters<br />
769 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
770 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
771 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
772 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
773 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
774 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
775 Customer Retention V0501 Percentage of new customers in reported period in relation to total customers<br />
776 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
777 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
778 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
779 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
780 Supply Chain V2801 Total number of suppliers<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
41
781 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
782 Supply Chain V2803 Turnover of suppliers in percent<br />
783 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
784 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
42
1779 Platinum & Precious Metals<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
787 Energy Efficiency E0101 Energy consumption, total<br />
788 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
789 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
790 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
791 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
792 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
793 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
794 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
795 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
796 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
797 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
798 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
799 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
800 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
801 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
802 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
803 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
804 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
805 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
806 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
807 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
808 Waste Scope IV E0702<br />
PRTR; and EPER) Rank 1<br />
TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
809 Remediation E1201 Expenditure <strong>for</strong> remediation, reclamation and decommissioning total in monetary terms i.e. currency<br />
810 Remediation E1203 Environmental spending <strong>for</strong> R&D, site rehabilitation and environmental monitoring total in monetary<br />
terms i.e. currency<br />
811 Water Consumption E2801 Water consumption in m³<br />
812 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
813 Water Consumption E2803 Groundwater consumption in m³<br />
814 Water Consumption E2804 Waste effluent water in cubic meters<br />
815 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
816 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
817 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
818 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
819 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
820 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
821 Customer Retention V0501 Percentage of new customers in reported period in relation to total customers<br />
822 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
823 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
824 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
825 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
826 Supply Chain V2801 Total number of suppliers<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
43
827 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
828 Supply Chain V2803 Turnover of suppliers in percent<br />
829 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
830 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
44
2353 Building Materials & Fixtures<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
833 Energy Efficiency E0101 Energy consumption, total<br />
834 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
835 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
836 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
837 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
838 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
839 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
840 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
841 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
842 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
843 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
844 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
845 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
846 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
847 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
848 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
849 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
850 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
851 Waste Scope I E0401 Total waste in tonnes<br />
852 Waste Scope II E0501 Percentage of total waste which is recycled<br />
853 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
854 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
855 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
856 Waste Scope IV E0702<br />
PRTR; and EPER) Rank 1<br />
TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
857 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
858 Contributions to political G0101 Contributions to political parties as a percentage of total revenues<br />
parties<br />
859 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
860 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
861 Health & Safety Aspects of<br />
Products<br />
S0504 Total spending on operational safety corporate as a percentage of revenue<br />
862 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
863 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
864 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
865 Customer Retention V0501 Percentage of new customers in reported period in relation to total customers<br />
866 Customer Retention V0502 Average length of customer relationship in years<br />
867 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
868 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
869 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
870 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
871 Supply Chain V2801 Total number of suppliers<br />
872 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
873 Supply Chain V2803 Turnover of suppliers in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
45
874 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
875 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
46
2357 Heavy Construction<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
878 Energy Efficiency E0101 Energy consumption, total<br />
879 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
880 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
881 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
882 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
883 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
884 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
885 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
886 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
887 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
888 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
889 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
890 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
891 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
892 Waste Scope I E0401 Total waste in tonnes<br />
893 Waste Scope II E0501 Percentage of total waste which is recycled<br />
894 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
895 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
896 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 1<br />
897 Waste Scope IV E0702 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
898 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
899 Subcontracting E3601 Percentage of total work done delivered by subcontractors and/or outsourced to third parties<br />
900 Subcontracting E3602 Total expenses in monetary terms i.e. currency <strong>for</strong> contracted work done by revenue<br />
901 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
902 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
903 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
904 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
905 Restructuring-related<br />
relocation of jobs<br />
plants ect.<br />
S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
training, consulting<br />
906 Customer Retention V0501 Percentage of new customers in reported period in relation to total customers<br />
907 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
908 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
909 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
910 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
911 Supply Chain V2801 Total number of suppliers<br />
912 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
913 Supply Chain V2803 Turnover of suppliers in percent<br />
914 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
915 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
47
2713 Aerospace<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
918 Energy Efficiency E0101 Energy consumption, total<br />
919 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
920 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
921 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
922 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
923 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
924 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
925 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
926 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
927 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
928 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
929 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
930 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
931 Innovation V0401 Total R&D expenses<br />
932 Innovation V0405 Number of patents registered within last 12 month<br />
933 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
934 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
935 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
936 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
937 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
938 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
939 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
940 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
941 Waste Scope I E0401 Total waste in tonnes<br />
942 Waste Scope II E0501 Percentage of total waste which is recycled<br />
943 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
944 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
945 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 1<br />
946 Waste Scope IV E0702 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
947 Eco-Design E1301 Improvement rate of product energy efficiency compared to previous year<br />
948 Supply Constraints E1704 Percentage of material supply of cobalt covered by hedging contracts<br />
949 Supply Constraints E1705 Percentage of revenue from products that contain cobalt to total revenue<br />
950 Supply Constraints E1706 Total cobalt purchased<br />
951 Supply Constraints E1707 Percentage of material supply of titanium covered by hedging contracts<br />
952 Supply Constraints E1708 Percentage of revenue from products that contain titanium to total revenue<br />
953 Supply Constraints E1709 Total titanium purchased<br />
954 Water Consumption E2804 Waste effluent water in cubic meters<br />
955 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
956 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
957 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
958 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
959 Health & Safety Aspects of<br />
Products<br />
960 Health & Safety Aspects of<br />
Products<br />
S0501 Total spending on product safety corporate as a percentage of revenue corporate<br />
S0502 Percentage of total products sold or shipped corporate subject to product recalls <strong>for</strong> safety or health<br />
reasons<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
48
961 Restructuring-related<br />
relocation of jobs<br />
S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
training, consulting<br />
962 Customer Retention V0502 Average length of customer relationship in years<br />
963 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
964 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
965 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
966 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
967 Supply Chain V2801 Total number of suppliers<br />
968 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
969 Supply Chain V2803 Turnover of suppliers in percent<br />
970 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
971 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
49
2717 Defence<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
974 Energy Efficiency E0101 Energy consumption, total<br />
975 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
976 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
977 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
978 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
979 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
980 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
981 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
982 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
983 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
984 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
985 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
986 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
987 Innovation V0401 Total R&D expenses<br />
988 Innovation V0405 Number of patents registered within last 12 month<br />
989 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
990 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
991 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
992 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
993 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
994 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
995 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
996 Emissions to Air E0305 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
997 Waste Scope I E0401 Total waste in tonnes<br />
998 Waste Scope II E0501 Percentage of total waste which is recycled<br />
999 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
1000 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
1001 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
1002 Waste Scope IV E0702<br />
PRTR; and EPER) Rank 1<br />
TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
1003 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
1004 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
1005 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
1006 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
1007 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
1008 Supplier Agreements and<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
Infringement<br />
S0601 Percentage of total suppliers and supply chain partners screened <strong>for</strong> compliance in accordance with<br />
<strong>ESG</strong>-criteria<br />
1009 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
1010 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
1011 Customer Retention V0502 Average length of customer relationship in years<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
50
1012 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
1013 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
1014 Supply Chain V2801 Total number of suppliers<br />
1015 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
1016 Supply Chain V2803 Turnover of suppliers in percent<br />
1017 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
1018 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
51
2723 Containers & Packaging<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1021 Energy Efficiency E0101 Energy consumption, total<br />
1022 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1023 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1024 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1025 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1026 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1027 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1028 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1029 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1030 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1031 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1032 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1033 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1034 Innovation V0401 Total R&D expenses<br />
1035 Innovation V0405 Number of patents registered within last 12 month<br />
1036 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
1037 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
1038 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1039 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1040 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
1041 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
1042 Emissions to Air E0305 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
1043 Waste Scope I E0401 Total waste in tonnes<br />
1044 Waste Scope II E0501 Percentage of total waste which is recycled<br />
1045 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
1046 End of Product Lifecycle E0905<br />
used<br />
Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
1047 Material Sourcing E3901 Percentage of total material comprising cardboard and paper material from recognised <strong>for</strong>est<br />
certification schemes (FSC, Programme <strong>for</strong> the Endorsement of Forest Certification Schemes PEFC,<br />
Canadian Standard Association CSA, Sustainable Forestry Initiative SFI, Malaysian Timber Certification<br />
Council)<br />
1048 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
1049 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
1050 Maintenance & Safety S0901 Total spendings in monetary terms i.e. currency on maintenance and safety of equipment (incl. fleet,<br />
trucks, planes, rail cars)<br />
1051 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
1052 Customer Retention V0501 Percentage of new customers in reported period in relation to total customers<br />
1053 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1054 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
1055 Supply Chain V2801 Total number of suppliers<br />
1056 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
1057 Supply Chain V2803 Turnover of suppliers in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
52
1058 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
1059 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
53
2727 Diversified Industrials<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
According to Dow Jones ICB companies operating in any three industrial subsectors qualify as<br />
'Diversified Industrials'. Companies should select the <strong>KPIs</strong> of their three respective subsectors.<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
54
2733 Electrical Components & Equipm.<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1066 Energy Efficiency E0101 Energy consumption, total<br />
1067 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1068 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1069 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1070 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1071 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1072 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1073 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1074 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1075 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1076 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1077 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1078 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1079 Innovation V0401 Total R&D expenses<br />
1080 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
1081 Innovation V0405 Number of patents registered within last 12 month<br />
1082 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
1083 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
1084 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
1085 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1086 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1087 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
1088 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
1089 Emissions to Air E0305 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
1090 Waste Scope I E0401 Total waste in tonnes<br />
1091 Waste Scope II E0501 Percentage of total waste which is recycled<br />
1092 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
1093 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
1094 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
1095 Waste Scope IV E0702<br />
PRTR; and EPER) Rank 1<br />
TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
1096 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
disassembly design process<br />
1097 End of Product Lifecycle E0902 Percentage of total product output in terms of revenue eligible <strong>for</strong> remanufacture or re-conditioning<br />
processes<br />
1098 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process,<br />
sold or donated to third parties<br />
1099 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
1100 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
1101 Packaging E1001 Total amount of packaging material used in tonnes<br />
1102 Packaging E1002 Packaging material per tonne of output<br />
1103 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
1104 Packaging E1004 Total cost of packaging in $,€<br />
1105 Packaging E1005 Cost of packaging per revenue in percent<br />
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mechanical, recording, without the prior permission of the copyright holder.<br />
55
1106 Eco-Design E1301 Improvement rate of product energy efficiency compared to previous year<br />
1107 Recycling Quota E1401 Number of units of products delivered to company <strong>for</strong> recycling in relation to total output of units<br />
p.a.<br />
1108 Recycling Quota E1402 Products delivered to company <strong>for</strong> recycling in tonnes in relation to total output of units in tonnes<br />
1109 Supply Constraints E1701<br />
p.a.<br />
Percentage of material supply of copper covered by hedging contracts<br />
1110 Production Shortfall E2301 Production shortfall caused by material supply constraints in percent (gap between actual production<br />
output and theoretical production output as optimal supply)<br />
1111 Production Shortfall E2302 Monetary impact of production shortfall caused by material supply constraints in monetary terms i.e.<br />
currency<br />
1112 Water Consumption E2801 Water consumption in m³<br />
1113 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
1114 Water Consumption E2803 Groundwater consumption in m³<br />
1115 Water Consumption E2804 Waste effluent water in cubic meters<br />
1116 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
1117 Environmental Compatibility E3302 Percentage of revenue from eco-labeled<br />
products (www.eco-label.com)<br />
1118 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
1119 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
1120 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
1121 Supplier Agreements and<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
Infringement<br />
S0603 Share of supplier that are signatories to the EICC (Electronic Industry Code of Conduct)<br />
1122 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
1123 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
1124 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
1125 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1126 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
1127 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
1128 Vertical range of<br />
manufacturing integration in<br />
Percent<br />
V1701 Vertical range of manufacturing in Percent<br />
1129 Average age of Material V2102 Average age of facilities in years<br />
1130 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
1131 Supply Chain V2801 Total number of suppliers<br />
1132 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
1133 Supply Chain V2803 Turnover of suppliers in percent<br />
1134 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
1135 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
56
2737 Electronic Equipment<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1138 Energy Efficiency E0101 Energy consumption, total<br />
1139 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1140 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1141 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1142 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1143 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1144 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1145 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1146 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1147 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1148 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1149 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1150 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1151 Innovation V0401 Total R&D expenses<br />
1152 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
1153 Innovation V0405 Number of patents registered within last 12 month<br />
1154 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
1155 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
1156 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
1157 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1158 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1159 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
1160 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
1161 Emissions to Air E0305 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
1162 Waste Scope I E0401 Total waste in tonnes<br />
1163 Waste Scope II E0501 Percentage of total waste which is recycled<br />
1164 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
1165 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
1166 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
1167 Waste Scope IV E0702<br />
PRTR; and EPER) Rank 1<br />
TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
1168 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
disassembly design process<br />
1169 End of Product Lifecycle E0902 Percentage of total product output in terms of revenue eligible <strong>for</strong> remanufacture or re-conditioning<br />
processes<br />
1170 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process,<br />
sold or donated to third parties<br />
1171 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
1172 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
1173 Packaging E1001 Total amount of packaging material used in tonnes<br />
1174 Packaging E1002 Packaging material per tonne of output<br />
1175 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
1176 Packaging E1004 Total cost of packaging in $,€<br />
1177 Packaging E1005 Cost of packaging per revenue in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
57
1178 Eco-Design E1301 Improvement rate of product energy efficiency compared to previous year<br />
1179 Recycling Quota E1401 Number of units of products delivered to company <strong>for</strong> recycling in relation to total output of units<br />
p.a.<br />
1180 Recycling Quota E1402 Products delivered to company <strong>for</strong> recycling in tonnes in relation to total output of units in tonnes<br />
1181 Production Shortfall E2301<br />
p.a.<br />
Production shortfall caused by material supply constraints in percent (gap between actual production<br />
output and theoretical production output as optimal supply)<br />
1182 Production Shortfall E2302 Monetary impact of production shortfall caused by material supply constraints in monetary terms i.e.<br />
currency<br />
1183 Water Consumption E2801 Water consumption in m³<br />
1184 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
1185 Water Consumption E2803 Groundwater consumption in m³<br />
1186 Water Consumption E2804 Waste effluent water in cubic meters<br />
1187 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
1188 Environmental Compatibility E3302 Percentage of revenue from eco-labeled<br />
products (www.eco-label.com)<br />
1189 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
1190 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
1191 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
1192 Supplier Agreements and<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
S0603 Share of supplier that are signatories to the EICC (Electronic Industry Code of Conduct)<br />
Infringement<br />
1193 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
1194 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
1195 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
1196 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1197 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
1198 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
1199 Vertical range of<br />
manufacturing integration in<br />
Percent<br />
V1701 Vertical range of manufacturing in Percent<br />
1200 Average age of Material V2102 Average age of facilities in years<br />
1201 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
1202 Supply Chain V2801 Total number of suppliers<br />
1203 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
1204 Supply Chain V2803 Turnover of suppliers in percent<br />
1205 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
1206 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
58
2753 Commercial Vehicles & Trucks<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1209 Energy Efficiency E0101 Energy consumption, total<br />
1210 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1211 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1212 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1213 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1214 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1215 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1216 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1217 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1218 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1219 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1220 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1221 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1222 Innovation V0401 Total R&D expenses<br />
1223 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1224 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1225 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
1226 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
1227 Waste Scope I E0401 Total waste in tonnes<br />
1228 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
1229 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
1230 Waste Scope III E0607 Non-hazardous waste rate in tonnes per million US $, € revenues<br />
1231 Water Consumption E2801 Water consumption in m³<br />
1232 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
1233 Water Consumption E2803 Groundwater consumption in m³<br />
1234 Water Consumption E2804 Waste effluent water in cubic meters<br />
1235 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
1236 CO2 Emission of Fleet of<br />
Sold, Leased<br />
1237 CO2 Emission of Fleet of<br />
Sold, Leased<br />
1238 CO2 Emission of Fleet of<br />
Sold, Leased<br />
1239 CO2 Emission of Fleet of<br />
Sold, Leased<br />
1240 Contributions to political<br />
parties<br />
E3701 Average CO2 emission by vehicle per km<br />
E3702 Total number of vehicles sold per period<br />
E3703 Estimated average mileage per vehicle over total lifecycle in km<br />
E3704 CO2 emissions at scrappage<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
1241 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
1242 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
1243 Certification of Facilities S0701 Percentage of total facilities certificated according to ISO 9001 standard<br />
1244 Certification of Facilities S0702 Percentage of total facilities certificated according to SA 8000 standard<br />
1245 Certification of Facilities S0703 Percentage of total facilities certificated according to OHSAS 18001 standard<br />
1246 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
1247 Restructuring-related<br />
relocation of jobs<br />
plants ect.<br />
S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
training, consulting<br />
1248 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
1249 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
59
1250 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
1251 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
1252 Vertical range of<br />
manufacturing integration in<br />
Percent<br />
V1701 Vertical range of manufacturing in Percent<br />
1253 Supply Chain V2801 Total number of suppliers<br />
1254 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
1255 Supply Chain V2803 Turnover of suppliers in percent<br />
1256 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
1257 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
60
2757 Industrial Machinery<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1260 Energy Efficiency E0101 Energy consumption, total<br />
1261 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1262 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1263 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1264 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1265 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1266 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1267 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1268 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1269 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1270 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1271 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1272 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1273 Innovation V0401 Total R&D expenses<br />
1274 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1275 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1276 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
1277 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
1278 Waste Scope I E0401 Total waste in tonnes<br />
1279 Waste Scope II E0501 Percentage of total waste which is recycled<br />
1280 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
1281 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
1282 Waste Scope III E0607 Non-hazardous waste rate in tonnes per million US $, € revenues<br />
1283 Eco-Design E1301 Improvement rate of product energy efficiency compared to previous year<br />
1284 Water Consumption E2801 Water consumption in m³<br />
1285 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
1286 Water Consumption E2803 Groundwater consumption in m³<br />
1287 Water Consumption E2804 Waste effluent water in cubic meters<br />
1288 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
1289 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
1290 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
1291 Health & Safety Aspects of<br />
Products<br />
1292 Supplier Agreements and<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
Infringement<br />
S0503 Spending on product safety per unit produced corporate<br />
S0601 Percentage of total suppliers and supply chain partners screened <strong>for</strong> compliance in accordance with<br />
<strong>ESG</strong>-criteria<br />
1293 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
1294 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
1295 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
1296 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
1297 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1298 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
61
1299 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
1300 Vertical range of<br />
manufacturing integration in<br />
Percent<br />
V1701 Vertical range of manufacturing in Percent<br />
1301 Supply Chain V2801 Total number of suppliers<br />
1302 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
1303 Supply Chain V2803 Turnover of suppliers in percent<br />
1304 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
1305 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
62
2771 Delivery Services<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1308 Energy Efficiency E0101 Energy consumption, total<br />
1309 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1310 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1311 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1312 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1313 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1314 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1315 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1316 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1317 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1318 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1319 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1320 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1321 Innovation V0401 Total R&D expenses<br />
1322 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1323 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1324 Innovation V0415 Percentage of total revenue from products or services fostering eco-efficiency, clean technologies or<br />
offsetting climate change or carbon emissions<br />
1325 Load Factor E2101 Average degree of utilisation of total fleet of trucks in percent<br />
1326 Load Factor E2102 Average degree of utilisation of total fleet of vessels in percent<br />
1327 Load Factor E2103 Average degree of utilisation of total fleet of airlines in percent<br />
1328 Load Factor E2104 Average degree of utilisation of total fleet of rail cars/ rail carriages in percent<br />
1329 Fuels E3001 Expenditure <strong>for</strong> fuels total in monetary terms i.e. currency<br />
1330 Fuels E3002 Expenditure <strong>for</strong> fuels as percentage of total turnover<br />
1331 Fuels E3003 Percentage of total fuel consumed comprising renewable fuels<br />
1332 Fuels E3004 Average fuel consumption of vessels by ship-type according to American Bureau of Shipping<br />
classification in tonnes/hour or tonnes/day<br />
1333 Fuels E3005 Average fuel consumption of vehicles by type in l/100km<br />
1334 CO2 Emission of Fleet of<br />
Sold, Leased<br />
E3701 Average CO2 emission by vehicle per km<br />
1335 CO2 Emission of Fleet of<br />
Sold, Leased<br />
E3703 Estimated average mileage per vehicle over total lifecycle in km<br />
1336 Passenger E3801 CO2 emissions per passenger/km<br />
1337 Passenger E3802 Carbon monoxide emissions per passenger/km<br />
1338 Passenger E3803 Unburned hydrocarbon (UHC) emissions per passenger/km<br />
1339 Intermodality S1301 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words)<br />
Does your company aim at providing solutions which address intermodality ("the ability to connect,<br />
and the connections between, modes of transportation"<br />
(cf. http://ops.fhwa.dot.gov/publications/cmpguidebook/appc.htm) e.g.<br />
- offers which allow end-customers to hire specific cars as and when needed, connectivity between<br />
different vehicles (car- train - public transport), services <strong>for</strong><br />
linking different modes of transport etc.?<br />
- services which connect different modes of transport <strong>for</strong> cargo or freight in a<br />
smart way thus saving energy, CO2 emissions or decreasing traffic?<br />
1340 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1341 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
63
1342 Utilisation V1303 Percentage of utilisation of fleet of vehicles in use by the company in relation to total theoretical<br />
utilisation<br />
1343 Utilisation V1305 Percentage of utilisation of fleet of locomotives in use of company in relation to total theoretical<br />
utilisation<br />
1344 Utilisation V1307 Percentage of utilisation of fleet of vessels in use by the company in relation to total theoretical<br />
utilisation<br />
1345 Utilisation V1309 Percentage of utilisation of fleet of airplane in use by the company in relation to total theoretical<br />
utilisation<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
64
2773 Marine Transportation<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1348 Energy Efficiency E0101 Energy consumption, total<br />
1349 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1350 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1351 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1352 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1353 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1354 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1355 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1356 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1357 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1358 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1359 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1360 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1361 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1362 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
1363 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
1364 Emissions to Water E0309 TOP 3 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
1365 Emissions to Water E0310<br />
EPER) Rank 1<br />
TOP 3 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
1366 Emissions to Water E0311 TOP 3 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 3<br />
1367 Load Factor E2102 Average degree of utilisation of total fleet of vessels in percent<br />
1368 Waste Water E2805 Emissions of black water to sea in m³<br />
1369 Waste Water E2806 Emissions of grey water to sea in m³<br />
1370 Fuels E3002 Expenditure <strong>for</strong> fuels as percentage of total turnover<br />
1371 Fuels E3003 Percentage of total fuel consumed comprising renewable fuels<br />
1372 Fuels E3004 Average fuel consumption of vessels by ship-type according to American Bureau of Shipping<br />
classification in tonnes/hour or tonnes/day<br />
1373 Intermodality S1301 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words)<br />
Does your company aim at providing solutions which address intermodality ("the ability to connect,<br />
and the connections between, modes of transportation"<br />
(cf. http://ops.fhwa.dot.gov/publications/cmpguidebook/appc.htm) e.g.<br />
- offers which allow end-customers to hire specific cars as and when needed, connectivity between<br />
different vehicles (car- train - public transport), services <strong>for</strong><br />
linking different modes of transport etc.?<br />
- services which connect different modes of transport <strong>for</strong> cargo or freight in a<br />
smart way thus saving energy, CO2 emissions or decreasing traffic?<br />
1374 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1375 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
1376 Utilisation V1306 Percentage of utilisation of fleet of vessels in paid work <strong>for</strong> charter or rent in relation to total<br />
1377 Utilisation V1307<br />
theoretical utilisation<br />
Percentage of utilisation of fleet of vessels in use by the company in relation to total theoretical<br />
utilisation<br />
1378 Average age of Material V2103 Average age of fleet in years<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
65
2775 Railroads<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1381 Energy Efficiency E0101 Energy consumption, total<br />
1382 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1383 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1384 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1385 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1386 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1387 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1388 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1389 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1390 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1391 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1392 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1393 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1394 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1395 Innovation V0415 Percentage of total revenue from products or services fostering eco-efficiency, clean technologies or<br />
offsetting climate change or carbon emissions<br />
1396 Load Factor E2104 Average degree of utilisation of total fleet of rail cars/ rail carriages in percent<br />
1397 Fuels E3002 Expenditure <strong>for</strong> fuels as percentage of total turnover<br />
1398 Fuels E3003 Percentage of total fuel consumed comprising renewable fuels<br />
1399 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
1400 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
1401 Intermodality S1301 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words)<br />
Does your company aim at providing solutions which address intermodality ("the ability to connect,<br />
and the connections between, modes of transportation"<br />
(cf. http://ops.fhwa.dot.gov/publications/cmpguidebook/appc.htm) e.g.<br />
- offers which allow end-customers to hire specific cars as and when needed, connectivity between<br />
different vehicles (car- train - public transport), services <strong>for</strong><br />
linking different modes of transport etc.?<br />
- services which connect different modes of transport <strong>for</strong> cargo or freight in a<br />
smart way thus saving energy, CO2 emissions or decreasing traffic?<br />
1402 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
1403 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1404 Utilisation V1304 Percentage of utilisation of fleet of locomotives in paid work <strong>for</strong> charter or rent in relation to total<br />
theoretical utilisation<br />
1405 Utilisation V1305 Percentage of utilisation of fleet of locomotives in use of company in relation to total theoretical<br />
utilisation<br />
1406 Average age of Material V2103 Average age of fleet in years<br />
1407 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
66
2777 Transportation Services<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1410 Energy Efficiency E0101 Energy consumption, total<br />
1411 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1412 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1413 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1414 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1415 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1416 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1417 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1418 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1419 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1420 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1421 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1422 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1423 Innovation V0401 Total R&D expenses<br />
1424 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1425 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1426 Waste Scope I E0401 Total waste in tonnes<br />
1427 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
1428 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
1429 Intermodality S1301 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words)<br />
Does your company aim at providing solutions which address intermodality ("the ability to connect,<br />
and the connections between, modes of transportation"<br />
(cf. http://ops.fhwa.dot.gov/publications/cmpguidebook/appc.htm) e.g.<br />
- offers which allow end-customers to hire specific cars as and when needed, connectivity between<br />
different vehicles (car- train - public transport), services <strong>for</strong><br />
linking different modes of transport etc.?<br />
- services which connect different modes of transport <strong>for</strong> cargo or freight in a<br />
smart way thus saving energy, CO2 emissions or decreasing traffic?<br />
1430 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1431 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
1432 Supply Chain V2801 Total number of suppliers<br />
1433 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
1434 Supply Chain V2803 Turnover of suppliers in percent<br />
1435 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
1436 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
67
2779 Trucking<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1439 Energy Efficiency E0101 Energy consumption, total<br />
1440 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1441 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1442 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1443 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1444 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1445 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1446 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1447 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1448 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1449 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1450 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1451 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1452 Innovation V0401 Total R&D expenses<br />
1453 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1454 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1455 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
1456 Packaging E1001 Total amount of packaging material used in tonnes<br />
1457 Packaging E1004 Total cost of packaging in $,€<br />
1458 Load Factor E2101 Average degree of utilisation of total fleet of trucks in percent<br />
1459 Fuels E3002 Expenditure <strong>for</strong> fuels as percentage of total turnover<br />
1460 Fuels E3003 Percentage of total fuel consumed comprising renewable fuels<br />
1461 Fuels E3005 Average fuel consumption of vehicles by type in l/100km<br />
1462 CO2 Emission of Fleet of<br />
Sold, Leased<br />
E3701 Average CO2 emission by vehicle per km<br />
1463 CO2 Emission of Fleet of<br />
Sold, Leased<br />
E3703 Estimated average mileage per vehicle over total lifecycle in km<br />
1464 Intermodality S1301 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words)<br />
Does your company aim at providing solutions which address intermodality ("the ability to connect,<br />
and the connections between, modes of transportation"<br />
(cf. http://ops.fhwa.dot.gov/publications/cmpguidebook/appc.htm) e.g.<br />
- offers which allow end-customers to hire specific cars as and when needed, connectivity between<br />
different vehicles (car- train - public transport), services <strong>for</strong><br />
linking different modes of transport etc.?<br />
- services which connect different modes of transport <strong>for</strong> cargo or freight in a<br />
smart way thus saving energy, CO2 emissions or decreasing traffic?<br />
1465 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1466 Average age of Material V2103 Average age of fleet in years<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
68
2791 Business Support Services<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1469 Energy Efficiency E0101 Energy consumption, total<br />
1470 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1471 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1472 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1473 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1474 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1475 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1476 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1477 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1478 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1479 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1480 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1481 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1482 Innovation V0401 Total R&D expenses<br />
1483 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
Backoffice Companies (additional <strong>KPIs</strong>)<br />
1485 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1486 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1487 Customer Retention V0502 Average length of customer relationship in years<br />
1488 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1489 Human Resource<br />
Management<br />
1490 Human Resource<br />
Management<br />
1491 Human Resource<br />
Management<br />
V0707 Percentage of employees employed < 1 year<br />
V0709 Percentage of employees employed >3 years<br />
V0708 Percentage of employees employed 1-3 years<br />
1492 Diversity S1001 Percentage of female employees in relation to total employees<br />
1493 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
1494 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
1495 Human Resource<br />
Management<br />
V0710 Total number of FTEs including part-time worker, freelancers, non-payroll staff leaving over period as<br />
a percentage of the average total number of FTEs over the period<br />
Cleaning and Printing (additional <strong>KPIs</strong>)<br />
1497 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
1498 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
1499 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
1500 Waste Scope IV E0702<br />
PRTR; and EPER) Rank 1<br />
TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
1501 Eco-Design of Cleaning E3201 Percentage of biodegradable cleaning substances and detergents used as total of cleaning substances<br />
substances<br />
and detergents consumed<br />
1502 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
1503 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
1504 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
69
2793 Business Training & Employment Agencies<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1507 Energy Efficiency E0101 Energy consumption, total<br />
1508 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1509 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1510 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1511 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1512 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1513 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1514 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1515 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1516 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1517 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1518 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1519 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1520 Innovation V0401 Total R&D expenses<br />
1521 Diversity S1001 Percentage of female employees in relation to total employees<br />
1522 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
1523 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
1524 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1525 Customer Satisfaction V0602 Percentage of total revenue from repeat business<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
70
2795 Financial Administration<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1528 Energy Efficiency E0101 Energy consumption, total<br />
1529 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1530 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1531 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1532 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1533 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1534 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1535 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1536 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1537 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1538 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1539 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1540 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1541 Innovation V0401 Total R&D expenses<br />
1542 Diversity S1001 Percentage of female employees in relation to total employees<br />
1543 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
1544 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
1545 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
71
2797 Industrial Suppliers<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1548 Energy Efficiency E0101 Energy consumption, total<br />
1549 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1550 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1551 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1552 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1553 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1554 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1555 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1556 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1557 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1558 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1559 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1560 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1561 Innovation V0401 Total R&D expenses<br />
1562 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1563 Supply Chain V2801 Total number of suppliers<br />
1564 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
1565 Supply Chain V2803 Turnover of suppliers in percent<br />
1566 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
1567 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
72
2799 Waste & Disposal Services<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1570 Energy Efficiency E0101 Energy consumption, total<br />
1571 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1572 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1573 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1574 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1575 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1576 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1577 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1578 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1579 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1580 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1581 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1582 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1583 Innovation V0401 Total R&D expenses<br />
1584 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1585 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1586 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
1587 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
1588 Waste Scope I E0401 Total waste in tonnes<br />
1589 Waste Scope II E0501 Percentage of total waste which is recycled<br />
1590 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
1591 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
1592 Waste Scope IV E0701 TOP 5 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
1593 Waste Scope IV E0702<br />
PRTR; and EPER) Rank 1<br />
TOP 5 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
1594 Waste Scope IV E0703 TOP 5 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 3<br />
1595 Waste Scope IV E0704 TOP 5 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 4<br />
1596 Waste Scope IV E0705 TOP 5 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 5<br />
1597 Fuels E3001 Expenditure <strong>for</strong> fuels total in monetary terms i.e. currency<br />
1598 Fuels E3003 Percentage of total fuel consumed comprising renewable fuels<br />
1599 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
1600 Subcontracting E3601 Percentage of total work done delivered by subcontractors and/or outsourced to third parties<br />
1601 Subcontracting E3602 Total expenses in monetary terms i.e. currency <strong>for</strong> contracted work done by revenue<br />
1602 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
1603 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
1604 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
1605 Maintenance & Safety S0901 Total spendings in monetary terms i.e. currency on maintenance and safety of equipment (incl. fleet,<br />
trucks, planes, rail cars)<br />
1606 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
1607 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
73
1608 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
1609 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
1610 Corruption & Bribery V3601 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) What measures does<br />
your company undertake or maintain to prevent corruption and bribery in the context of contracting<br />
with public organisations, governments etc.?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
74
3353 Automobiles<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1613 Energy Efficiency E0101 Energy consumption, total<br />
1614 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1615 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1616 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1617 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1618 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1619 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1620 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1621 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1622 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1623 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1624 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1625 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1626 Innovation V0401 Total R&D expenses<br />
1627 Innovation V0405 Number of patents registered within last 12 month<br />
1628 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
1629 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
1630 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
1631 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
1632 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
1633 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
1634 Emissions to Air E0305 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
1635 Waste Scope I E0401 Total waste in tonnes<br />
1636 Waste Scope II E0501 Percentage of total waste which is recycled<br />
1637 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
1638 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
1639 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
1640 End of Product Lifecycle E0904<br />
disassembly design process<br />
Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
1641 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
1642 Eco-Design E1301 Improvement rate of product energy efficiency compared to previous year<br />
1643 Water Consumption E2801 Water consumption in m³<br />
1644 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
1645 Water Consumption E2803 Groundwater consumption in m³<br />
1646 Water Consumption E2804 Waste effluent water in cubic meters<br />
1647 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
1648 Environmental Compatibility E3303 Average fuel consumption of fleet of sold vehicles - in l / 100 km<br />
1649 Subcontracting E3601 Percentage of total work done delivered by subcontractors and/or outsourced to third parties<br />
1650 Subcontracting E3602 Total expenses in monetary terms i.e. currency <strong>for</strong> contracted work done by revenue<br />
1651 CO2 Emission of Fleet of<br />
Sold, Leased<br />
E3701 Average CO2 emission by vehicle per km<br />
1652 CO2 Emission of Fleet of<br />
Sold, Leased<br />
E3702 Total number of vehicles sold per period<br />
1653 CO2 Emission of Fleet of<br />
Sold, Leased<br />
E3703 Estimated average mileage per vehicle over total lifecycle in km<br />
1654 CO2 Emission of Fleet of<br />
Sold, Leased<br />
E3704 CO2 emissions at scrappage<br />
1655 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
1656 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
1657 Dimensions of Pending Legal G0202 Amount in monetary terms i.e. currency in dispute from legal<br />
Proceedings<br />
proceedings as a percentage of total revenue<br />
1658 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
1659 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
75
1660 Health & Safety Aspects of<br />
Products<br />
1661 Health & Safety Aspects of<br />
Products<br />
1662 Health & Safety Aspects of<br />
Products<br />
S0502 Percentage of total products sold or shipped corporate subject to product recalls <strong>for</strong> safety or health<br />
reasons<br />
S0504 Total spending on operational safety corporate as a percentage of revenue<br />
S0505 Total number of cars <strong>for</strong> which productv recalls were launched <strong>for</strong> safety or health reasons<br />
1663 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
1664 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
1665 Intermodality S1301 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words)<br />
Does your company aim at providing solutions which address intermodality ("the ability to connect,<br />
and the connections between, modes of transportation"<br />
(cf. http://ops.fhwa.dot.gov/publications/cmpguidebook/appc.htm) e.g.<br />
- offers which allow end-customers to hire specific cars as and when needed, connectivity between<br />
different vehicles (car- train - public transport), services <strong>for</strong><br />
linking different modes of transport etc.?<br />
- services which connect different modes of transport <strong>for</strong> cargo or freight in a<br />
smart way thus saving energy, CO2 emissions or decreasing traffic?<br />
1666 NCAP Ratings S1501 Average NCAP rating <strong>for</strong> product fleet according to US-NCAP, Euro-NCAP or JNCAP or equivalent<br />
NCAP methods<br />
1667 NCAP Ratings S1502 Percentage of cars sold with 5-star NCAP rating<br />
1668 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
1669 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1670 Human Resource<br />
Management<br />
1671 Human Resource<br />
Management<br />
V0705 Total number of vacant positions in product development, programming or business development<br />
V0706 Number of vacant positions in product development, programming or business development as a<br />
percentage of total FTEs<br />
1672 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
1673 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
1674 Vertical range of<br />
manufacturing integration in<br />
Percent<br />
V1701 Vertical range of manufacturing in Percent<br />
1675 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
1676 Supply Chain V2801 Total number of suppliers<br />
1677 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
1678 Supply Chain V2803 Turnover of suppliers in percent<br />
1679 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
1680 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
76
3355 Auto Parts<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1683 Energy Efficiency E0101 Energy consumption, total<br />
1684 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1685 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1686 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1687 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1688 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1689 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1690 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1691 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1692 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1693 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1694 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1695 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1696 Innovation V0401 Total R&D expenses<br />
1697 Innovation V0405 Number of patents registered within last 12 month<br />
1698 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
1699 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
1700 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
1701 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1702 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1703 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
1704 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
1705 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
1706 Emissions to Air E0305 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
1707 Waste Scope I E0401 Total waste in tonnes<br />
1708 Waste Scope II E0501 Percentage of total waste which is recycled<br />
1709 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
1710 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
1711 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
1712 End of Product Lifecycle E0902<br />
disassembly design process<br />
Percentage of total product output in terms of revenue eligible <strong>for</strong> remanufacture or re-conditioning<br />
processes<br />
1713 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
1714 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
1715 Eco-Design E1307 Use of hazardous material - Amount of polycyclic aromatic hydrocarbons (PAHs) used in products<br />
1716 Raw Material Reserves E2201 Full day supply of raw material A (B, C, D) in stock<br />
1717 Production Shortfall E2302 Monetary impact of production shortfall caused by material supply constraints in monetary terms i.e.<br />
currency<br />
1718 Water Consumption E2801 Water consumption in m³<br />
1719 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
1720 Water Consumption E2803 Groundwater consumption in m³<br />
1721 Water Consumption E2804 Waste effluent water in cubic meters<br />
1722 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
77
1723 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
1724 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
1725 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
1726 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
1727 Restructuring-related<br />
relocation of jobs<br />
S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
training, consulting<br />
1728 Customer Retention V0501 Percentage of new customers in reported period in relation to total customers<br />
1729 Customer Retention V0502 Average length of customer relationship in years<br />
1730 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1731 Customer Satisfaction V0602 Percentage of total revenue from repeat business<br />
1732 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
1733 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
1734 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
1735 Supply Chain V2801 Total number of suppliers<br />
1736 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
1737 Supply Chain V2803 Turnover of suppliers in percent<br />
1738 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
1739 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
78
3357 Tires<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1742 Energy Efficiency E0101 Energy consumption, total<br />
1743 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1744 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1745 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1746 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1747 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1748 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1749 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1750 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1751 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1752 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1753 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1754 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1755 Innovation V0401 Total R&D expenses<br />
1756 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
1757 Innovation V0405 Number of patents registered within last 12 month<br />
1758 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
1759 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
1760 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
1761 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1762 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1763 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
1764 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
1765 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
1766 Emissions to Air E0305 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
1767 Waste Scope I E0401 Total waste in tonnes<br />
1768 Waste Scope II E0501 Percentage of total waste which is recycled<br />
1769 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
1770 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
1771 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
1772 End of Product Lifecycle E0902<br />
disassembly design process<br />
Percentage of total product output in terms of revenue eligible <strong>for</strong> remanufacture or re-conditioning<br />
processes<br />
1773 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process,<br />
sold or donated to third parties<br />
1774 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
1775 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
1776 Recycling Quota E1401 Number of units of products delivered to company <strong>for</strong> recycling in relation to total output of units<br />
p.a.<br />
1777 Recycling Quota E1402 Products delivered to company <strong>for</strong> recycling in tonnes in relation to total output of units in tonnes<br />
p.a.<br />
1778 Raw Material Reserves E2201 Full day supply of raw material A (B, C, D) in stock<br />
1779 Production Shortfall E2301 Production shortfall caused by material supply constraints in percent (gap between actual production<br />
output and theoretical production output as optimal supply)<br />
1780 Production Shortfall E2302 Monetary impact of production shortfall caused by material supply constraints in monetary terms i.e.<br />
currency<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
79
1781 Water Consumption E2801 Water consumption in m³<br />
1782 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
1783 Water Consumption E2803 Groundwater consumption in m³<br />
1784 Water Consumption E2804 Waste effluent water in cubic meters<br />
1785 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
1786 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
1787 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
1788 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
1789 Health & Safety Aspects of<br />
Products<br />
S0504 Total spending on operational safety corporate as a percentage of revenue<br />
1790 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
1791 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
1792 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
1793 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
1794 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1795 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
1796 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
1797 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
1798 Supply Chain V2801 Total number of suppliers<br />
1799 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
1800 Supply Chain V2803 Turnover of suppliers in percent<br />
1801 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
1802 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
80
3533 Brewers<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1805 Energy Efficiency E0101 Energy consumption, total<br />
1806 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1807 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1808 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1809 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1810 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1811 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1812 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1813 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1814 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1815 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1816 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1817 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1818 Innovation V0401 Total R&D expenses<br />
1819 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1820 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1821 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
1822 Waste Scope I E0401 Total waste in tonnes<br />
1823 Waste Scope II E0501 Percentage of total waste which is recycled<br />
1824 Packaging E1001 Total amount of packaging material used in tonnes<br />
1825 Packaging E1002 Packaging material per tonne of output<br />
1826 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
1827 Packaging E1004 Total cost of packaging in $,€<br />
1828 Packaging E1005 Cost of packaging per revenue in percent<br />
1829 Gene Modified Organisms E1501 Share of products containing genetically modified organisms or ingredients containing genetically<br />
modified organisms in %<br />
1830 Water Consumption E2801 Water consumption in m³<br />
1831 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
1832 Water Consumption E2803 Groundwater consumption in m³<br />
1833 Sustainable, Organic & Fair E3101 Percentage of total revenue from products with organic origin certified by an member of the<br />
Trade Products<br />
International Federation of Organic Agriculture Movements (IFOAM) standards<br />
1834 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
1835 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
1836 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
1837 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1838 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
1839 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
1840 Supply Chain V2801 Total number of suppliers<br />
1841 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
1842 Supply Chain V2803 Turnover of suppliers in percent<br />
1843 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
1844 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
81
3535 Distillers & Vintners<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1847 Energy Efficiency E0101 Energy consumption, total<br />
1848 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1849 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1850 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1851 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1852 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1853 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1854 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1855 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1856 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1857 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1858 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1859 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1860 Innovation V0401 Total R&D expenses<br />
1861 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1862 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1863 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
1864 Waste Scope I E0401 Total waste in tonnes<br />
1865 Waste Scope II E0501 Percentage of total waste which is recycled<br />
1866 Packaging E1001 Total amount of packaging material used in tonnes<br />
1867 Packaging E1002 Packaging material per tonne of output<br />
1868 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
1869 Packaging E1004 Total cost of packaging in $,€<br />
1870 Packaging E1005 Cost of packaging per revenue in percent<br />
1871 Gene Modified Organisms E1501 Share of products containing genetically modified organisms or ingredients containing genetically<br />
modified organisms in %<br />
1872 Water Consumption E2801 Water consumption in m³<br />
1873 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
1874 Water Consumption E2803 Groundwater consumption in m³<br />
1875 Sustainable, Organic & Fair E3101 Percentage of total revenue from products with organic origin certified by an member of the<br />
Trade Products<br />
International Federation of Organic Agriculture Movements (IFOAM) standards<br />
1876 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
1877 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
1878 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
1879 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1880 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
1881 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
1882 Supply Chain V2801 Total number of suppliers<br />
1883 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
1884 Supply Chain V2803 Turnover of suppliers in percent<br />
1885 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
1886 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
82
3537 Soft Drinks<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1889 Energy Efficiency E0101 Energy consumption, total<br />
1890 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1891 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1892 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1893 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1894 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1895 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1896 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1897 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1898 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1899 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1900 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1901 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1902 Innovation V0401 Total R&D expenses<br />
1903 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1904 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1905 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
1906 Waste Scope I E0401 Total waste in tonnes<br />
1907 Waste Scope II E0501 Percentage of total waste which is recycled<br />
1908 Packaging E1001 Total amount of packaging material used in tonnes<br />
1909 Packaging E1002 Packaging material per tonne of output<br />
1910 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
1911 Packaging E1004 Total cost of packaging in $,€<br />
1912 Packaging E1005 Cost of packaging per revenue in percent<br />
1913 Recycling Quota E1401 Number of units of products delivered to company <strong>for</strong> recycling in relation to total output of units<br />
1914 Recycling Quota E1402<br />
p.a.<br />
Products delivered to company <strong>for</strong> recycling in tonnes in relation to total output of units in tonnes<br />
p.a.<br />
1915 Gene Modified Organisms E1501 Share of products containing genetically modified organisms or ingredients containing genetically<br />
modified organisms in %<br />
1916 Water Consumption E2801 Water consumption in m³<br />
1917 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
1918 Water Consumption E2803 Groundwater consumption in m³<br />
1919 Sustainable, Organic & Fair E3101 Percentage of total revenue from products with organic origin certified by an member of the<br />
Trade Products<br />
International Federation of Organic Agriculture Movements (IFOAM) standards<br />
1920 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
1921 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
1922 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
1923 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1924 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
1925 Supply Chain V2801 Total number of suppliers<br />
1926 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
1927 Supply Chain V2803 Turnover of suppliers in percent<br />
1928 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
83
1929 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
84
3573 Farming & Fishing<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1932 Energy Efficiency E0101 Energy consumption, total<br />
1933 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1934 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1935 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1936 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1937 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1938 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1939 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1940 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1941 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1942 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1943 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1944 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1945 Innovation V0401 Total R&D expenses<br />
1946 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1947 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1948 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
1949 Waste Scope I E0401 Total waste in tonnes<br />
1950 Waste Scope II E0501 Percentage of total waste which is recycled<br />
1951 Gene Modified Organisms E1501 Share of products containing genetically modified organisms or ingredients containing genetically<br />
1952 Expenditure <strong>for</strong> Veterinary<br />
Pharmaceuticals, Seeds,<br />
Herbicides, Pesticides and<br />
Other Drugs<br />
1953 Expenditure <strong>for</strong> Veterinary<br />
Pharmaceuticals, Seeds,<br />
Herbicides, Pesticides and<br />
Other Drugs<br />
1954 Expenditure <strong>for</strong> Veterinary<br />
Pharmaceuticals, Seeds,<br />
Herbicides, Pesticides and<br />
Other Drugs<br />
1955 Expenditure <strong>for</strong> Veterinary<br />
Pharmaceuticals, Seeds,<br />
Herbicides, Pesticides and<br />
other drugs<br />
modified organisms in %<br />
E1901 Expenditure <strong>for</strong> veterinary pharmaceuticals total in monetary terms i.e. currency<br />
E1903 Expenditure <strong>for</strong> seeds total in $,€<br />
E1905 Expenditure <strong>for</strong> herbicides total in monetary terms i.e. currency<br />
E1907 Expenditure <strong>for</strong> pesticides total in monetary terms i.e. currency<br />
1956 Split of Activities E2001 Percentage of total activities comprising organic fishing and/or farming activities<br />
1957 Split of Activities E2002 Percentage of total activities comprising conventional fishing and/or farming activities<br />
1958 Split of Activities E2004 Percentage of total activities comprising complementary agricultural activities<br />
1959 Water Consumption E2801 Water consumption in m³<br />
1960 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
1961 Water Consumption E2803 Groundwater consumption in m³<br />
1962 Ecosystems, Biodiversity and<br />
Climate Change Mitigation<br />
1963 Ecosystems, Biodiversity and<br />
Climate Change Mitigation<br />
E2903 Investments in ecosystems and biodiversity in monetary terms i.e. currency incl. funds, loans and<br />
project finance ( incl. syndicated loans)<br />
E2904 Investments in climate change mitigation in monetary terms i.e. currency incl. funds, loans and<br />
project finance (incl. syndicated loans)<br />
1964 Fuels E3002 Expenditure <strong>for</strong> fuels as percentage of total turnover<br />
1965 Fuels E3003 Percentage of total fuel consumed comprising renewable fuels<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
85
1966 Sustainable, Organic & Fair E3101 Percentage of total revenue from products with organic origin certified by an member of the<br />
Trade Products<br />
International Federation of Organic Agriculture Movements (IFOAM) standards<br />
1967 Sustainable, Organic & Fair E3102 Percentage of total revenue from products certified and stamped as Fair Trade by an affiliate or<br />
Trade Products<br />
partner organisation of Fair Trade Labelling Organizations International (FLO)<br />
1968 Sustainable, Organic & Fair E3103 Percentage of fish certifed according to recognised certification schemes <strong>for</strong> sustainable fishing (MSC<br />
Trade Products<br />
- Marine Stewardship Council)<br />
1969 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
1970 Restructuring-related<br />
relocation of jobs<br />
S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
training, consulting<br />
1971 Customer Retention V0502 Average length of customer relationship in years<br />
1972 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
1973 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
1974 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
86
3577 Food Products<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
1977 Energy Efficiency E0101 Energy consumption, total<br />
1978 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
1979 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
1980 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
1981 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
1982 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
1983 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
1984 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
1985 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
1986 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
1987 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
1988 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
1989 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
1990 Innovation V0401 Total R&D expenses<br />
1991 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
1992 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
1993 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
1994 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
1995 Waste Scope I E0401 Total waste in tonnes<br />
1996 Waste Scope II E0501 Percentage of total waste which is recycled<br />
1997 Gene Modified Organisms E1501 Share of products containing genetically modified organisms or ingredients containing genetically<br />
1998 Expenditure <strong>for</strong> Veterinary<br />
Pharmaceuticals, Seeds,<br />
Herbicides, Pesticides and<br />
Other Drugs<br />
1999 Expenditure <strong>for</strong> Veterinary<br />
Pharmaceuticals, Seeds,<br />
Herbicides, Pesticides and<br />
Other Drugs<br />
2000 Expenditure <strong>for</strong> Veterinary<br />
Pharmaceuticals, Seeds,<br />
Herbicides, Pesticides and<br />
Other Drugs<br />
2001 Expenditure <strong>for</strong> Veterinary<br />
Pharmaceuticals, Seeds,<br />
Herbicides, Pesticides and<br />
other drugs<br />
modified organisms in %<br />
E1901 Expenditure <strong>for</strong> veterinary pharmaceuticals total in monetary terms i.e. currency<br />
E1903 Expenditure <strong>for</strong> seeds total in $,€<br />
E1905 Expenditure <strong>for</strong> herbicides total in monetary terms i.e. currency<br />
E1907 Expenditure <strong>for</strong> pesticides total in monetary terms i.e. currency<br />
2002 Water Consumption E2801 Water consumption in m³<br />
2003 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
2004 Water Consumption E2803 Groundwater consumption in m³<br />
2005 Sustainable, Organic & Fair E3101 Percentage of total revenue from products with organic origin certified by an member of the<br />
Trade Products<br />
International Federation of Organic Agriculture Movements (IFOAM) standards<br />
2006 Sustainable, Organic & Fair E3102 Percentage of total revenue from products certified and stamped as Fair Trade by an affiliate or<br />
Trade Products<br />
partner organisation of Fair Trade Labelling Organizations International (FLO)<br />
2007 Sustainable, Organic & Fair E3103 Percentage of fish certifed according to recognised certification schemes <strong>for</strong> sustainable fishing (MSC<br />
Trade Products<br />
- Marine Stewardship Council)<br />
2008 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
2009 Maintenance & Safety S0901 Total spendings in monetary terms i.e. currency on maintenance and safety of equipment (incl. fleet,<br />
trucks, planes, rail cars)<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
87
2010 Restructuring-related<br />
relocation of jobs<br />
S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
training, consulting<br />
2011 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
2012 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
2013 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
2014 Supply Chain V2801 Total number of suppliers<br />
2015 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2016 Supply Chain V2803 Turnover of suppliers in percent<br />
2017 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2018 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
88
3722 Durable Household Products<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2021 Energy Efficiency E0101 Energy consumption, total<br />
2022 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2023 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2024 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2025 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2026 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2027 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2028 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2029 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2030 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2031 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2032 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2033 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2034 Innovation V0401 Total R&D expenses<br />
2035 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2036 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2037 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
2038 Waste Scope I E0401 Total waste in tonnes<br />
2039 Waste Scope II E0501 Percentage of total waste which is recycled<br />
2040 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
2041 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
2042 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
2043 End of Product Lifecycle E0902<br />
disassembly design process<br />
Percentage of total product output in terms of revenue eligible <strong>for</strong> remanufacture or re-conditioning<br />
processes<br />
2044 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process,<br />
sold or donated to third parties<br />
2045 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
2046 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
2047 Packaging E1001 Total amount of packaging material used in tonnes<br />
2048 Packaging E1002 Packaging material per tonne of output<br />
2049 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
2050 Packaging E1004 Total cost of packaging in $,€<br />
2051 Packaging E1005 Cost of packaging per revenue in percent<br />
2052 Eco-Design E1301 Improvement rate of product energy efficiency compared to previous year<br />
2053 Recycling Quota E1401 Number of units of products delivered to company <strong>for</strong> recycling in relation to total output of units<br />
p.a.<br />
2054 Recycling Quota E1402 Products delivered to company <strong>for</strong> recycling in tonnes in relation to total output of units in tonnes<br />
p.a.<br />
2055 Water Consumption E2801 Water consumption in m³<br />
2056 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
2057 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
2058 Environmental Compatibility E3302 Percentage of revenue from eco-labeled<br />
products (www.eco-label.com)<br />
2059 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
2060 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
89
2061 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
2062 Supplier Agreements and<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
S0603 Share of supplier that are signatories to the EICC (Electronic Industry Code of Conduct)<br />
Infringement<br />
2063 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
2064 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
2065 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
2066 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
2067 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
2068 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
2069 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
2070 Vertical range of<br />
manufacturing integration in<br />
Percent<br />
V1701 Vertical range of manufacturing in Percent<br />
2071 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
2072 Supply Chain V2801 Total number of suppliers<br />
2073 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2074 Supply Chain V2803 Turnover of suppliers in percent<br />
2075 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2076 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
90
3724 Nondurable Household Products<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2079 Energy Efficiency E0101 Energy consumption, total<br />
2080 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2081 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2082 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2083 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2084 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2085 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2086 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2087 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2088 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2089 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2090 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2091 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2092 Innovation V0401 Total R&D expenses<br />
2093 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
2094 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2095 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2096 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
2097 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
2098 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
2099 Waste Scope I E0401 Total waste in tonnes<br />
2100 Waste Scope II E0501 Percentage of total waste which is recycled<br />
2101 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
2102 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
2103 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
2104 End of Product Lifecycle E0902<br />
disassembly design process<br />
Percentage of total product output in terms of revenue eligible <strong>for</strong> remanufacture or re-conditioning<br />
processes<br />
2105 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process,<br />
sold or donated to third parties<br />
2106 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
2107 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
2108 Packaging E1001 Total amount of packaging material used in tonnes<br />
2109 Packaging E1002 Packaging material per tonne of output<br />
2110 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
2111 Packaging E1004 Total cost of packaging in $,€<br />
2112 Packaging E1005 Cost of packaging per revenue in percent<br />
2113 Recycling Quota E1401 Number of units of products delivered to company <strong>for</strong> recycling in relation to total output of units<br />
p.a.<br />
2114 Recycling Quota E1402 Products delivered to company <strong>for</strong> recycling in tonnes in relation to total output of units in tonnes<br />
p.a.<br />
2115 Water Consumption E2801 Water consumption in m³<br />
2116 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
2117 Water Consumption E2803 Groundwater consumption in m³<br />
2118 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
2119 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
91
2120 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
2121 Restructuring-related<br />
relocation of jobs<br />
S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
training, consulting<br />
2122 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
2123 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
2124 Supply Chain V2801 Total number of suppliers<br />
2125 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2126 Supply Chain V2803 Turnover of suppliers in percent<br />
2127 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2128 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
92
3726 Furnishings<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2131 Energy Efficiency E0101 Energy consumption, total<br />
2132 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2133 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2134 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2135 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2136 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2137 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2138 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2139 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2140 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2141 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2142 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2143 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2144 Innovation V0401 Total R&D expenses<br />
2145 Innovation V0411 Total investments in research on new risk in monetary terms i.e. currency as a percentage of revenue<br />
2146 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2147 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2148 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
2149 Waste Scope I E0401 Total waste in tonnes<br />
2150 Waste Scope II E0501 Percentage of total waste which is recycled<br />
2151 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
2152 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
2153 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
2154 End of Product Lifecycle E0902<br />
disassembly design process<br />
Percentage of total product output in terms of revenue eligible <strong>for</strong> remanufacture or re-conditioning<br />
processes<br />
2155 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process,<br />
sold or donated to third parties<br />
2156 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
2157 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
2158 Packaging E1001 Total amount of packaging material used in tonnes<br />
2159 Packaging E1002 Packaging material per tonne of output<br />
2160 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
2161 Packaging E1004 Total cost of packaging in $,€<br />
2162 Packaging E1005 Cost of packaging per revenue in percent<br />
2163 Water Consumption E2801 Water consumption in m³<br />
2164 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
2165 Sustainable, Organic & Fair<br />
Trade Products<br />
E3104 Percentage of total <strong>for</strong>estry product output in revenues €, $ with products from recognised <strong>for</strong>est<br />
certification schemes (FSC, Programme <strong>for</strong> the Endorsement of Forest Certification Schemes PEFC,<br />
Canadian Standard Association CSA, Sustainable Forestry Initiative SFI, Malaysian Timber Certification<br />
Council)<br />
2166 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
2167 Environmental Compatibility E3302 Percentage of revenue from eco-labeled<br />
products (www.eco-label.com)<br />
2168 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
93
2169 Certification of Facilities S0701 Percentage of total facilities certificated according to ISO 9001 standard<br />
2170 Certification of Facilities S0702 Percentage of total facilities certificated according to SA 8000 standard<br />
2171 Certification of Facilities S0703 Percentage of total facilities certificated according to OHSAS 18001 standard<br />
2172 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
2173 Restructuring-related<br />
relocation of jobs<br />
plants ect.<br />
S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
training, consulting<br />
2174 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
2175 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
2176 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
2177 Vertical range of<br />
manufacturing integration in<br />
Percent<br />
V1701 Vertical range of manufacturing in Percent<br />
2178 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
2179 Supply Chain V2801 Total number of suppliers<br />
2180 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2181 Supply Chain V2803 Turnover of suppliers in percent<br />
2182 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2183 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
94
3728 Home Construction<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2186 Energy Efficiency E0101 Energy consumption, total<br />
2187 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2188 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2189 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2190 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2191 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2192 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2193 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2194 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2195 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2196 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2197 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2198 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2199 Innovation V0401 Total R&D expenses<br />
2200 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2201 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2202 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
2203 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
2204 Waste Scope I E0401 Total waste in tonnes<br />
2205 Waste Scope II E0501 Percentage of total waste which is recycled<br />
2206 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
2207 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
2208 Waste Scope III E0607 Non-hazardous waste rate in tonnes per million US $, € revenues<br />
2209 Eco-Design E1301 Improvement rate of product energy efficiency compared to previous year<br />
2210 Water Consumption E2801 Water consumption in m³<br />
2211 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
2212 Water Consumption E2803 Groundwater consumption in m³<br />
2213 Water Consumption E2804 Waste effluent water in cubic meters<br />
2214 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
2215 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
2216 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
2217 Health & Safety Aspects of<br />
Products<br />
S0503 Spending on product safety per unit produced corporate<br />
2218 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
2219 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
2220 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
2221 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
2222 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
2223 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
2224 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
2225 Vertical range of<br />
manufacturing integration in<br />
Percent<br />
V1701 Vertical range of manufacturing in Percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
95
2226 Supply Chain V2801 Total number of suppliers<br />
2227 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2228 Supply Chain V2803 Turnover of suppliers in percent<br />
2229 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2230 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
96
3743 Consumer Electronics<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2233 Energy Efficiency E0101 Energy consumption, total<br />
2234 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2235 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2236 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2237 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2238 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2239 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2240 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2241 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2242 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2243 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2244 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2245 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2246 Innovation V0401 Total R&D expenses<br />
2247 Innovation V0405 Number of patents registered within last 12 month<br />
2248 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
2249 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
2250 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
2251 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2252 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2253 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
2254 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
2255 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
2256 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
2257 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
2258 Waste Scope I E0401 Total waste in tonnes<br />
2259 Waste Scope II E0501 Percentage of total waste which is recycled<br />
2260 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
2261 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
2262 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
2263 End of Product Lifecycle E0902<br />
disassembly design process<br />
Percentage of total product output in terms of revenue eligible <strong>for</strong> remanufacture or re-conditioning<br />
processes<br />
2264 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process,<br />
sold or donated to third parties<br />
2265 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
2266 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
2267 Packaging E1001 Total amount of packaging material used in tonnes<br />
2268 Packaging E1002 Packaging material per tonne of output<br />
2269 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
2270 Packaging E1004 Total cost of packaging in $,€<br />
2271 Packaging E1005 Cost of packaging per revenue in percent<br />
2272 Eco-Design E1301 Improvement rate of product energy efficiency compared to previous year<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
97
2273 Recycling Quota E1401 Number of units of products delivered to company <strong>for</strong> recycling in relation to total output of units<br />
p.a.<br />
2274 Recycling Quota E1402 Products delivered to company <strong>for</strong> recycling in tonnes in relation to total output of units in tonnes<br />
p.a.<br />
2275 Water Consumption E2801 Water consumption in m³<br />
2276 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
2277 Water Consumption E2803 Groundwater consumption in m³<br />
2278 Water Consumption E2804 Waste effluent water in cubic meters<br />
2279 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
2280 Environmental Compatibility E3302 Percentage of revenue from eco-labeled<br />
products (www.eco-label.com)<br />
2281 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
2282 Health & Safety Aspects of<br />
Products<br />
S0501 Total spending on product safety corporate as a percentage of revenue corporate<br />
2283 Health & Safety Aspects of<br />
Products<br />
2284 Health & Safety Aspects of<br />
Products<br />
S0502 Percentage of total products sold or shipped corporate subject to product recalls <strong>for</strong> safety or health<br />
reasons<br />
S0503 Spending on product safety per unit produced corporate<br />
2285 Supplier Agreements and<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
S0603 Share of supplier that are signatories to the EICC (Electronic Industry Code of Conduct)<br />
Infringement<br />
2286 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
2287 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
2288 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
2289 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
2290 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
2291 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
2292 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
2293 Vertical range of<br />
manufacturing integration in<br />
Percent<br />
V1701 Vertical range of manufacturing in Percent<br />
2294 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
2295 Supply Chain V2801 Total number of suppliers<br />
2296 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2297 Supply Chain V2803 Turnover of suppliers in percent<br />
2298 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2299 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
98
3745 Recreational Products<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2302 Energy Efficiency E0101 Energy consumption, total<br />
2303 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2304 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2305 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2306 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2307 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2308 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2309 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2310 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2311 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2312 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2313 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2314 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2315 Innovation V0401 Total R&D expenses<br />
2316 Innovation V0405 Number of patents registered within last 12 month<br />
2317 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
2318 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
2319 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
2320 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2321 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2322 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
2323 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
2324 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
2325 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
2326 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
2327 Waste Scope I E0401 Total waste in tonnes<br />
2328 Waste Scope II E0501 Percentage of total waste which is recycled<br />
2329 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
2330 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
2331 End of Product Lifecycle E0902<br />
disassembly design process<br />
Percentage of total product output in terms of revenue eligible <strong>for</strong> remanufacture or re-conditioning<br />
processes<br />
2332 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process,<br />
sold or donated to third parties<br />
2333 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
2334 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
2335 Packaging E1001 Total amount of packaging material used in tonnes<br />
2336 Packaging E1002 Packaging material per tonne of output<br />
2337 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
2338 Packaging E1004 Total cost of packaging in $,€<br />
2339 Packaging E1005 Cost of packaging per revenue in percent<br />
2340 Eco-Design E1301 Improvement rate of product energy efficiency compared to previous year<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
99
2341 Recycling Quota E1401 Number of units of products, containers, packages or parts of products returned to company <strong>for</strong><br />
recycling in relation to total output of units p.a.<br />
2342 Recycling Quota E1402 Number of units of products, containers, packages or parts of products returned to company <strong>for</strong><br />
recycling in tonnes in relation to total output of units in tonnes p.a.<br />
2343 Water Consumption E2801 Water consumption in m³<br />
2344 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
2345 Water Consumption E2803 Groundwater consumption in m³<br />
2346 Water Consumption E2804 Waste effluent water in cubic meters<br />
2347 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
2348 Environmental Compatibility E3302 Percentage of revenue from eco-labeled<br />
products (www.eco-label.com)<br />
2349 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
2350 Health & Safety Aspects of<br />
Products<br />
S0501 Total spending on product safety corporate as a percentage of revenue corporate<br />
2351 Health & Safety Aspects of<br />
Products<br />
2352 Health & Safety Aspects of<br />
Products<br />
S0502 Percentage of total products sold or shipped corporate subject to product recalls <strong>for</strong> safety or health<br />
reasons<br />
S0503 Spending on product safety per unit produced corporate<br />
2353 Supplier Agreements and<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
S0603 Share of supplier that are signatories to the EICC (Electronic Industry Code of Conduct)<br />
Infringement<br />
2354 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
2355 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
2356 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
2357 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
2358 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
2359 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
2360 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
2361 Vertical range of<br />
manufacturing integration in<br />
Percent<br />
V1701 Vertical range of manufacturing in Percent<br />
2362 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
2363 Supply Chain V2801 Total number of suppliers<br />
2364 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2365 Supply Chain V2803 Turnover of suppliers in percent<br />
2366 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2367 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
100
3747 Toys<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2370 Energy Efficiency E0101 Energy consumption, total<br />
2371 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2372 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2373 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2374 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2375 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2376 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2377 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2378 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2379 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2380 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2381 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2382 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2383 Innovation V0401 Total R&D expenses<br />
2384 Innovation V0405 Number of patents registered within last 12 month<br />
2385 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
2386 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
2387 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
2388 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2389 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2390 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
2391 Waste Scope I E0401 Total waste in tonnes<br />
2392 Waste Scope II E0501 Percentage of total waste which is recycled<br />
2394 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
2395 End of Product Lifecycle E0902<br />
disassembly design process<br />
Percentage of total product output in terms of revenue eligible <strong>for</strong> remanufacture or re-conditioning<br />
processes<br />
2396 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process,<br />
sold or donated to third parties<br />
2397 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
2398 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
2399 Packaging E1001 Total amount of packaging material used in tonnes<br />
2400 Packaging E1002 Packaging material per tonne of output<br />
2401 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
2402 Packaging E1004 Total cost of packaging in $,€<br />
2403 Packaging E1005 Cost of packaging per revenue in percent<br />
2404 Eco-Design E1303 Use of hazardious material - Amount of mercury used in products<br />
2405 Eco-Design E1304 Use of hazardous material - Amount of PVC used in products<br />
2406 Eco-Design E1305 Use of hazardous material - Amount of bromated flame retardants (BFRs) used in products<br />
2407 Eco-Design E1307 Use of hazardous material - Amount of polycyclic aromatic hydrocarbons (PAHs) used in products<br />
2408 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
2409 Environmental Compatibility E3302 Percentage of revenue from eco-labeled<br />
products (www.eco-label.com)<br />
2410 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
101
2411 Fatalities & Injuries S0401 Total number of fatalities divided by total number of hours worked by FTEs<br />
2412 Fatalities & Injuries S0402 Total number of injuries divided by total number of hours worked by FTEs<br />
2413 Health & Safety Aspects of<br />
Products<br />
S0501 Total spending on product safety corporate as a percentage of revenue corporate<br />
2414 Health & Safety Aspects of S0502 Percentage of total products sold or shipped corporate subject to product recalls <strong>for</strong> safety or health<br />
Products<br />
reasons<br />
2415 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
2416 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
2417 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
2418 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
2419 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
2420 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
2421 Vertical range of<br />
manufacturing integration in<br />
Percent<br />
V1701 Vertical range of manufacturing in Percent<br />
2422 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
2423 Supply Chain V2801 Total number of suppliers<br />
2424 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2425 Supply Chain V2803 Turnover of suppliers in percent<br />
2426 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2427 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
102
3763 Clothing & Accessories<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2430 Energy Efficiency E0101 Energy consumption, total<br />
2431 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2432 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2433 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2434 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2435 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2436 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2437 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2438 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2439 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2440 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2441 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2442 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2443 Innovation V0401 Total R&D expenses<br />
2444 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2445 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2446 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
2447 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
2448 Waste Scope I E0401 Total waste in tonnes<br />
2449 Waste Scope II E0501 Percentage of total waste which is recycled<br />
2450 Water Consumption E2801 Water consumption in m³<br />
2451 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
2452 Water Consumption E2803 Groundwater consumption in m³<br />
2453 Water Consumption E2804 Waste effluent water in cubic meters<br />
2454 Sustainable, Organic & Fair E3105 Percentage of textiles certified according to recognised certification schemes <strong>for</strong> sustainable textiles<br />
Trade Products<br />
(Global Organic Textile Standard)<br />
2455 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
2456 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
2457 Restructuring-related<br />
relocation of jobs<br />
S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
training, consulting<br />
2458 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
2459 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
2460 Supply Chain V2801 Total number of suppliers<br />
2461 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2462 Supply Chain V2803 Turnover of suppliers in percent<br />
2463 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2464 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
103
3765 Footwear<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2467 Energy Efficiency E0101 Energy consumption, total<br />
2468 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2469 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2470 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2471 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2472 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2473 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2474 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2475 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2476 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2477 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2478 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2479 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2480 Innovation V0401 Total R&D expenses<br />
2481 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2482 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2483 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
2484 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
2485 Waste Scope I E0401 Total waste in tonnes<br />
2486 Waste Scope II E0501 Percentage of total waste which is recycled<br />
2487 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
2488 Health & Safety Aspects of<br />
Products<br />
S0501 Total spending on product safety corporate as a percentage of revenue corporate<br />
2489 Health & Safety Aspects of S0502 Percentage of total products sold or shipped corporate subject to product recalls <strong>for</strong> safety or health<br />
Products<br />
reasons<br />
2490 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
2491 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
2492 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
2493 Supply Chain V2801 Total number of suppliers<br />
2494 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2495 Supply Chain V2803 Turnover of suppliers in percent<br />
2496 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2497 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
104
3767 Personal Products<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2500 Energy Efficiency E0101 Energy consumption, total<br />
2501 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2502 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2503 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2504 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2505 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2506 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2507 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2508 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2509 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2510 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2511 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2512 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2513 Innovation V0401 Total R&D expenses<br />
2514 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
2515 Innovation V0405 Number of patents registered within last 12 month<br />
2516 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
2517 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
2518 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
2519 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2520 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2521 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
2522 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
2523 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
2524 Waste Scope I E0401 Total waste in tonnes<br />
2525 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
2526 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
2527 Packaging E1001 Total amount of packaging material used in tonnes<br />
2528 Packaging E1002 Packaging material per tonne of output<br />
2529 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
2530 Packaging E1004 Total cost of packaging in $,€<br />
2531 Packaging E1005 Cost of packaging per revenue in percent<br />
2532 Eco-Design E1303 Use of hazardious material - Amount of mercury used in products<br />
2533 Eco-Design E1304 Use of hazardous material - Amount of PVC used in products<br />
2534 Eco-Design E1305 Use of hazardous material - Amount of bromated flame retardants (BFRs) used in products<br />
2535 Eco-Design E1306 Use of hazardous material - Amount of coltrane used in products<br />
2536 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
2537 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
2538 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
2539 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
2540 Supply Chain V2801 Total number of suppliers<br />
2541 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2542 Supply Chain V2803 Turnover of suppliers in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
105
2543 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2544 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
106
3785 Tobacco<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2547 Energy Efficiency E0101 Energy consumption, total<br />
2548 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2549 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2550 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2551 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2552 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2553 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2554 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2555 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2556 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2557 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2558 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2559 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2560 Innovation V0401 Total R&D expenses<br />
2561 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
2562 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2563 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2564 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
2565 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
2566 Waste Scope I E0401 Total waste in tonnes<br />
2567 Waste Scope II E0501 Percentage of total waste which is recycled<br />
2568 Gene Modified Organisms E1501 Share of products containing genetically modified organisms or ingredients containing genetically<br />
2569 Expenditure <strong>for</strong> Veterinary<br />
Pharmaceuticals, Seeds,<br />
Herbicides, Pesticides and<br />
Other Drugs<br />
2570 Expenditure <strong>for</strong> Veterinary<br />
Pharmaceuticals, Seeds,<br />
Herbicides, Pesticides and<br />
other drugs<br />
modified organisms in %<br />
E1905 Expenditure <strong>for</strong> herbicides total in monetary terms i.e. currency<br />
E1907 Expenditure <strong>for</strong> pesticides total in monetary terms i.e. currency<br />
2571 Water Consumption E2801 Water consumption in m³<br />
2572 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
2573 Water Consumption E2803 Groundwater consumption in m³<br />
2574 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
2575 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
2576 Dimensions of Pending Legal G0202 Amount in monetary terms i.e. currency in dispute from legal<br />
Proceedings<br />
proceedings as a percentage of total revenue<br />
2577 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
2578 Maintenance & Safety S0901 Total spendings in monetary terms i.e. currency on maintenance and safety of equipment (incl. fleet,<br />
trucks, planes, rail cars)<br />
2579 Restructuring-related S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
2580 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
107
4533 Health Care Providers<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2583 Energy Efficiency E0101 Energy consumption, total<br />
2584 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2585 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2586 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2587 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2588 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2589 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2590 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2591 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2592 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2593 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2594 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2595 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2596 Innovation V0401 Total R&D expenses<br />
2597 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
2598 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2599 Waste Scope I E0401 Total waste in tonnes<br />
2600 Waste Scope II E0501 Percentage of total waste which is recycled<br />
2601 Waste Scope II E0502 TOP 2 components of waste which is recycled, Rank 1<br />
2602 Waste Scope II E0503 TOP 2 components of waste which is recycled, Rank 2<br />
2603 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
2604 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
2605 Water Consumption E2801 Water consumption in m³<br />
2606 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
2607 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
2608 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
2609 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
2610 Diversity S1001 Percentage of female employees in relation to total employees<br />
2611 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
2612 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
2613 Restructuring-related<br />
relocation of jobs<br />
S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
training, consulting<br />
2614 Quality of Service S2401 Average days of hospital stay per patient<br />
2615 Quality of Service S2302 Successful surgeries in percent<br />
2616 Quality of Service S2303 Number of infected inpatients as a percentage of total patients<br />
2617 Supply Chain V2801 Total number of suppliers<br />
2618 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2619 Supply Chain V2803 Turnover of suppliers in percent<br />
2620 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2621 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
108
4535 Medical Equipment<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2624 Energy Efficiency E0101 Energy consumption, total<br />
2625 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2626 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2627 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2628 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2629 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2630 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2631 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2632 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2633 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2634 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2635 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2636 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2637 Innovation V0401 Total R&D expenses<br />
2638 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
2639 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
2640 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
2641 Innovation V0405 Number of patents registered within last 12 month<br />
2642 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
2643 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
2644 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
2645 Innovation V0409 Total investments in research on new risk in monetary terms i.e. currency<br />
2646 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2647 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
2648 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
2649 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
2650 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
2651 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
2652 Waste Scope I E0401 Total waste in tonnes<br />
2653 Waste Scope II E0501 Percentage of total waste which is recycled<br />
2654 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
2655 Radioactive Waste E0801 Low Level Waste (by definition of U.S. Atomic Energy Act) produced in tonnes p.a.<br />
2656 Radioactive Waste E0802 Intermediate Level Waste (by definition of U.S. Atomic Energy Act) produced in tonnes p.a.<br />
2657 Radioactive Waste E0803 High Level Waste (by definition of U.S. Atomic Energy Act) produced in kg p.a.<br />
2658 Radioactive Waste E0804 Transuranic Waste (by definition of U.S. Atomic Energy Act) produced in kg p.a.<br />
2659 Radioactive Waste E0805 Radioactive waste subjected to reprocessing by Waste Level (LLW,ILW,HLW,TRUW) in tonnes<br />
2660 Radioactive Waste E0806 Radioactive waste stored at company property by Waste Level (LLW, ILW, HLW, TRUW) in tonnes<br />
2661 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
disassembly design process<br />
2662 End of Product Lifecycle E0902 Percentage of total product output in terms of revenue eligible <strong>for</strong> remanufacture or re-conditioning<br />
processes<br />
2663 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process,<br />
sold or donated to third parties<br />
2664 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
2665 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
109
2666 Eco-Design E1303 Use of hazardious material - Amount of mercury used in products<br />
2667 Eco-Design E1304 Use of hazardous material - Amount of PVC used in products<br />
2668 Eco-Design E1305 Use of hazardous material - Amount of bromated flame retardants (BFRs) used in products<br />
2669 Eco-Design E1306 Use of hazardous material - Amount of coltrane used in products<br />
2670 Eco-Design E1307 Use of hazardous material - Amount of polycyclic aromatic hydrocarbons (PAHs) used in products<br />
2671 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
2672 Product Withdrawals G0301 Number and amount of product withdrawn from market due to regulatory pressure<br />
2673 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
2674 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
2675 Health & Safety Aspects of<br />
Products<br />
2676 Health & Safety Aspects of<br />
Products<br />
2677 Health & Safety Aspects of<br />
Products<br />
S0501 Total spending on product safety corporate as a percentage of revenue corporate<br />
S0502 Percentage of total products sold or shipped corporate subject to product recalls <strong>for</strong> safety or health<br />
reasons<br />
S0503 Spending on product safety per unit produced corporate<br />
2678 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
2679 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
2680 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
2681 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
2682 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
2683 Supply Chain V2801 Total number of suppliers<br />
2684 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2685 Supply Chain V2803 Turnover of suppliers in percent<br />
2686 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2687 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
110
4537 Medical Supplies<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2690 Energy Efficiency E0101 Energy consumption, total<br />
2691 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2692 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2693 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2694 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2695 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2696 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2697 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2698 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2699 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2700 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2701 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2702 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2703 Innovation V0401 Total R&D expenses<br />
2704 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
2705 Innovation V0405 Number of patents registered within last 12 month<br />
2706 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
2707 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
2708 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
2709 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2710 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2711 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
2712 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
2713 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
2714 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
2715 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
2716 Waste Scope I E0401 Total waste in tonnes<br />
2717 Waste Scope II E0501 Percentage of total waste which is recycled<br />
2718 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
2719 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
2720 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
2721 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
2722 Eco-Design E1303 Use of hazardious material - Amount of mercury used in products<br />
2723 Eco-Design E1304 Use of hazardous material - Amount of PVC used in products<br />
2724 Eco-Design E1305 Use of hazardous material - Amount of bromated flame retardants (BFRs) used in products<br />
2725 Eco-Design E1306 Use of hazardous material - Amount of coltrane used in products<br />
2726 Eco-Design E1307 Use of hazardous material - Amount of polycyclic aromatic hydrocarbons (PAHs) used in products<br />
2727 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
2728 Product Withdrawals G0301 Number and amount of product withdrawn from market due to regulatory pressure<br />
2729 Health & Safety Aspects of<br />
Products<br />
S0501 Total spending on product safety corporate as a percentage of revenue corporate<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
111
2730 Health & Safety Aspects of<br />
Products<br />
2731 Health & Safety Aspects of<br />
Products<br />
S0502 Percentage of total products sold or shipped corporate subject to product recalls <strong>for</strong> safety or health<br />
reasons<br />
S0503 Spending on product safety per unit produced corporate<br />
2732 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
2733 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
2734 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
2735 Supply Chain V2801 Total number of suppliers<br />
2736 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2737 Supply Chain V2803 Turnover of suppliers in percent<br />
2738 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2739 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
112
4573 Biotechnology<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2742 Energy Efficiency E0101 Energy consumption, total<br />
2743 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2744 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2745 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2746 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2747 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2748 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2749 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2750 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2751 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2752 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2753 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2754 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2755 Innovation V0401 Total R&D expenses<br />
2756 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
2757 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
2758 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
2759 Innovation V0405 Number of patents registered within last 12 month<br />
2760 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
2761 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
2762 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
2763 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2764 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2765 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
2766 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
2767 Radioactive Waste E0801 Low Level Waste (by definition of U.S. Atomic Energy Act) produced in tonnes p.a.<br />
2768 Radioactive Waste E0802 Intermediate Level Waste (by definition of U.S. Atomic Energy Act) produced in tonnes p.a.<br />
2769 Radioactive Waste E0803 High Level Waste (by definition of U.S. Atomic Energy Act) produced in kg p.a.<br />
2770 Radioactive Waste E0804 Transuranic Waste (by definition of U.S. Atomic Energy Act) produced in kg p.a.<br />
2771 Radioactive Waste E0805 Radioactive waste subjected to reprocessing by Waste Level (LLW,ILW,HLW,TRUW) in tonnes<br />
2772 Radioactive Waste E0806 Radioactive waste stored at company property by Waste Level (LLW, ILW, HLW, TRUW) in tonnes<br />
2773 Eco-Design E1308 Amount of hazardous / non biodegradable products (after use and if unused)<br />
2774 Production Shortfall E2301 Production shortfall caused by material supply constraints in percent (gap between actual production<br />
output and theoretical production output as optimal supply)<br />
2775 Production Shortfall E2302 Monetary impact of production shortfall caused by material supply constraints in monetary terms i.e.<br />
currency<br />
2776 Water Consumption E2801 Water consumption in m³<br />
2777 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
2778 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
2779 Product Withdrawals G0301 Number and amount of product withdrawn from market due to regulatory pressure<br />
2780 Health & Safety Aspects of<br />
Products<br />
S0501 Total spending on product safety corporate as a percentage of revenue corporate<br />
2781 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
2782 Supply Chain V2801 Total number of suppliers<br />
2783 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
113
2784 Supply Chain V2803 Turnover of suppliers in percent<br />
2785 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2786 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
2787 Product Pipeline V2901 Revenue potential of new products in phase I, phase II, phase II and in the registration process as a<br />
percentage of total revenue<br />
2788 Health Care Pricing Structure V3001 Percentage of revenue exposed to price discounting national healthcare systems (e.g. Medicare)<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
114
4577 Pharmaceuticals<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2791 Energy Efficiency E0101 Energy consumption, total<br />
2792 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2793 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2794 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2795 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2796 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2797 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2798 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2799 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2800 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2801 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2802 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2803 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2804 Innovation V0401 Total R&D expenses<br />
2805 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
2806 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
2807 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
2808 Innovation V0405 Number of patents registered within last 12 month<br />
2809 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
2810 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
2811 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
2812 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2813 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2814 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
2815 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
2816 Eco-Design E1308 Amount of hazardous / non biodegradable products (after use and if unused)<br />
2817 Production Shortfall E2301 Production shortfall caused by material supply constraints in percent (gap between actual production<br />
output and theoretical production output as optimal supply)<br />
2818 Production Shortfall E2302 Monetary impact of production shortfall caused by material supply constraints in monetary terms i.e.<br />
currency<br />
2819 Water Consumption E2801 Water consumption in m³<br />
2820 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
2821 Water Consumption E2803 Groundwater consumption in m³<br />
2822 Water Consumption E2804 Waste effluent water in cubic meters<br />
2823 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
2824 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
2825 Product Withdrawals G0301 Number and amount of product withdrawn from market due to regulatory pressure<br />
2826 Fatalities & Injuries S0401 Total number of fatalities divided by total number of hours worked by FTEs<br />
2827 Fatalities & Injuries S0402 Total number of injuries divided by total number of hours worked by FTEs<br />
2828 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />
2829 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />
2830 Health & Safety Aspects of<br />
Products<br />
2831 Health & Safety Aspects of<br />
Products<br />
S0501 Total spending on product safety corporate as a percentage of revenue corporate<br />
S0502 Percentage of total products sold or shipped corporate subject to product recalls <strong>for</strong> safety or health<br />
reasons<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
115
2832 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
2833 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
2834 Supply Chain V2801 Total number of suppliers<br />
2835 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2836 Supply Chain V2803 Turnover of suppliers in percent<br />
2837 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2838 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
2839 Product Pipeline V2901 Revenue potential of new products in phase I, phase II, phase II and in the registration process as a<br />
percentage of total revenue<br />
2840 Health Care Pricing Structure V3001 Percentage of revenue exposed to price discounting national healthcare systems (e.g. Medicare)<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
116
5333 Drug Retailers<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2843 Energy Efficiency E0101 Energy consumption, total<br />
2844 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2845 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2846 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2847 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2848 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2849 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2850 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2851 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2852 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2853 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2854 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2855 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2856 Innovation V0401 Total R&D expenses<br />
2857 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
2858 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2859 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2860 Packaging E1001 Total amount of packaging material used in tonnes<br />
2861 Packaging E1002 Packaging material per tonne of output<br />
2862 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
2863 Packaging E1004 Total cost of packaging in $,€<br />
2864 Packaging E1005 Cost of packaging per revenue in percent<br />
2865 Direct Building Energy<br />
Consumption<br />
2866 Direct Building Energy<br />
Consumption<br />
2867 Direct Building Energy<br />
Consumption<br />
2868 Direct Building Energy<br />
Consumption<br />
E1601 Total building electricity consumption in kWh<br />
E1603 Total building gas consumption in m³<br />
E1605 Total alternative energy consumption in kWh<br />
E1607 Annual heating/cooling costs $,€<br />
2869 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
2870 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
2871 Supply Chain V2801 Total number of suppliers<br />
2872 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2873 Supply Chain V2803 Turnover of suppliers in percent<br />
2874 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2875 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
117
5337 Food Retailers & Wholesalers<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2878 Energy Efficiency E0101 Energy consumption, total<br />
2879 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2880 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2881 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2882 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2883 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2884 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2885 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2886 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2887 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2888 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2889 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2890 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2891 Innovation V0401 Total R&D expenses<br />
2892 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
2893 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2894 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2895 Waste Scope I E0401 Total waste in tonnes<br />
2896 Waste Scope I E0401 Total waste in tonnes<br />
2897 Waste Scope II E0501 Percentage of total waste which is recycled<br />
2898 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
2899 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
2900 Packaging E1001 Total amount of packaging material used in tonnes<br />
2901 Packaging E1002 Packaging material per tonne of output<br />
2902 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
2903 Packaging E1004 Total cost of packaging in $,€<br />
2904 Packaging E1005 Cost of packaging per revenue in percent<br />
2905 Gene Modified Organisms E1501 Share of products containing genetically modified organisms or ingredients containing genetically<br />
2906 Direct Building Energy<br />
Consumption<br />
E1603<br />
modified organisms in %<br />
Total building gas consumption in m³<br />
2907 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
2908 Direct Building Energy<br />
Consumption<br />
E1606 Total alternative building energy consumption expenses as percentage of total revenue<br />
2909 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
2910 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
2911 Direct Building Energy<br />
Consumption<br />
E1608 Annual heating/cooling as percentage of total revenue<br />
2912 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
2913 Water Consumption E2801 Water consumption in m³<br />
2914 Sustainable, Organic & Fair E3101 Percentage of total revenue from products with organic origin certified by an member of the<br />
Trade Products<br />
International Federation of Organic Agriculture Movements (IFOAM) standards<br />
2915 Sustainable, Organic & Fair E3102 Percentage of total revenue from products certified and stamped as Fair Trade by an affiliate or<br />
Trade Products<br />
partner organisation of Fair Trade Labelling Organizations International (FLO)<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
118
2916 Sustainable, Organic & Fair E3103 Percentage of fish certifed according to recognised certification schemes <strong>for</strong> sustainable fishing (MSC<br />
Trade Products<br />
- Marine Stewardship Council)<br />
2917 Refrigerant refill rate E4001 Percentage of refrigerant refillings in relation to total refrigerants contained in cooling systems<br />
2918 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
2919 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
2920 Supply Chain V2801 Total number of suppliers<br />
2921 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2922 Supply Chain V2803 Turnover of suppliers in percent<br />
2923 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
2924 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
119
5371 Apparel Retailers<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2927 Energy Efficiency E0101 Energy consumption, total<br />
2928 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2929 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2930 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2931 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2932 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2933 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2934 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2935 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2936 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2937 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2938 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2939 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2940 Innovation V0401 Total R&D expenses<br />
2941 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
2942 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2943 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2944 Waste Scope I E0401 Total waste in tonnes<br />
2945 Packaging E1001 Total amount of packaging material used in tonnes<br />
2946 Packaging E1002 Packaging material per tonne of output<br />
2947 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
2948 Packaging E1004 Total cost of packaging in $,€<br />
2949 Packaging E1005 Cost of packaging per revenue in percent<br />
2950 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
2951 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
2952 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
2953 Direct Building Energy<br />
Consumption<br />
E1606 Total alternative building energy consumption expenses as percentage of total revenue<br />
2954 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
2955 Direct Building Energy<br />
Consumption<br />
E1608 Annual heating/cooling as percentage of total revenue<br />
2956 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
2957 Water Consumption E2801 Water consumption in m³<br />
2958 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
2959 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
2960 Supply Chain V2801 Total number of suppliers<br />
2961 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
2962 Supply Chain V2803 Turnover of suppliers in percent<br />
2963 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
120
2964 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
121
5373 Broadline Retailers<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
2967 Energy Efficiency E0101 Energy consumption, total<br />
2968 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
2969 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
2970 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
2971 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
2972 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
2973 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
2974 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
2975 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
2976 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
2977 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
2978 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
2979 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
2980 Innovation V0401 Total R&D expenses<br />
2981 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
2982 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
2983 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
2984 Waste Scope I E0401 Total waste in tonnes<br />
2985 Packaging E1001 Total amount of packaging material used in tonnes<br />
2986 Packaging E1002 Packaging material per tonne of output<br />
2987 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
2988 Packaging E1004 Total cost of packaging in $,€<br />
2989 Packaging E1005 Cost of packaging per revenue in percent<br />
2990 Gene Modified Organisms E1501 Share of products containing genetically modified organisms or ingredients containing genetically<br />
2991 Direct Building Energy<br />
Consumption<br />
E1601<br />
modified organisms in %<br />
Total building electricity consumption in kWh<br />
2992 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
2993 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
2994 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
2995 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
2996 Water Consumption E2801 Water consumption in m³<br />
2997 Sustainable, Organic & Fair E3101 Percentage of total revenue from products with organic origin certified by an member of the<br />
Trade Products<br />
International Federation of Organic Agriculture Movements (IFOAM) standards<br />
2998 Sustainable, Organic & Fair E3102 Percentage of total revenue from products certified and stamped as Fair Trade by an affiliate or<br />
Trade Products<br />
partner organisation of Fair Trade Labelling Organizations International (FLO)<br />
2999 Sustainable, Organic & Fair E3103 Percentage of fish certifed according to recognised certification schemes <strong>for</strong> sustainable fishing (MSC<br />
Trade Products<br />
- Marine Stewardship Council)<br />
3000 Refrigerant refill rate E4001 Percentage of refrigerant refillings in relation to total refrigerants contained in cooling systems<br />
3001 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
3002 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3003 Supply Chain V2801 Total number of suppliers<br />
3004 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3005 Supply Chain V2803 Turnover of suppliers in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
122
3006 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3007 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
123
5375 Home Improvement Retailers<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3010 Energy Efficiency E0101 Energy consumption, total<br />
3011 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3012 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3013 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3014 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3015 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3016 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3017 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3018 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3019 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3020 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3021 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3022 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3023 Innovation V0401 Total R&D expenses<br />
3024 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
3025 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3026 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3027 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
3028 Waste Scope I E0401 Total waste in tonnes<br />
3029 Packaging E1001 Total amount of packaging material used in tonnes<br />
3030 Packaging E1002 Packaging material per tonne of output<br />
3031 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
3032 Packaging E1004 Total cost of packaging in $,€<br />
3033 Packaging E1005 Cost of packaging per revenue in percent<br />
3034 Direct Building Energy<br />
Consumption<br />
E1601 Total building electricity consumption in kWh<br />
3035 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
3036 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
3037 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
3038 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
3039 Water Consumption E2801 Water consumption in m³<br />
3040 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3041 Supply Chain V2801 Total number of suppliers<br />
3042 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3043 Supply Chain V2803 Turnover of suppliers in percent<br />
3044 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3045 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
124
5377 Specialized Consumer Services<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3048 Energy Efficiency E0101 Energy consumption, total<br />
3049 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3050 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3051 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3052 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3053 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3054 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3055 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3056 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3057 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3058 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3059 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3060 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3061 Innovation V0401 Total R&D expenses<br />
3062 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
3063 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3064 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3065 Waste Scope I E0401 Total waste in tonnes<br />
3066 Packaging E1001 Total amount of packaging material used in tonnes<br />
3067 Packaging E1002 Packaging material per tonne of output<br />
3068 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
3069 Packaging E1004 Total cost of packaging in $,€<br />
3070 Packaging E1005 Cost of packaging per revenue in percent<br />
3071 Gene Modified Organisms E1501 Share of products containing genetically modified organisms or ingredients containing genetically<br />
3072 Direct Building Energy<br />
Consumption<br />
E1601<br />
modified organisms in %<br />
Total building electricity consumption in kWh<br />
3073 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
3074 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
3075 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
3076 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
3077 Water Consumption E2801 Water consumption in m³<br />
3078 Sustainable, Organic & Fair E3101 Percentage of total revenue from products with organic origin certified by an member of the<br />
Trade Products<br />
International Federation of Organic Agriculture Movements (IFOAM) standards<br />
3079 Sustainable, Organic & Fair E3102 Percentage of total revenue from products certified and stamped as Fair Trade by an affiliate or<br />
Trade Products<br />
partner organisation of Fair Trade Labelling Organizations International (FLO)<br />
3080 Sustainable, Organic & Fair E3103 Percentage of fish certifed according to recognised certification schemes <strong>for</strong> sustainable fishing (MSC<br />
Trade Products<br />
- Marine Stewardship Council)<br />
3081 Customer Retention V0501 Percentage of new customers in reported period in relation to total customers<br />
3082 Customer Retention V0502 Average length of customer relationship in years<br />
3083 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
3084 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3085 Customer Satisfaction V0602 Percentage of total revenue from repeat business<br />
3086 Supply Chain V2801 Total number of suppliers<br />
3087 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
125
3088 Supply Chain V2803 Turnover of suppliers in percent<br />
3089 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3090 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
126
5379 Specialty Retailers<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3093 Energy Efficiency E0101 Energy consumption, total<br />
3094 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3095 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3096 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3097 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3098 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3099 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3100 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3101 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3102 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3103 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3104 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3105 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3106 Innovation V0401 Total R&D expenses<br />
3107 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
3108 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3109 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3110 Waste Scope I E0401 Total waste in tonnes<br />
3111 Packaging E1001 Total amount of packaging material used in tonnes<br />
3112 Packaging E1002 Packaging material per tonne of output<br />
3113 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
3114 Packaging E1004 Total cost of packaging in $,€<br />
3115 Packaging E1005 Cost of packaging per revenue in percent<br />
3116 Gene Modified Organisms E1501 Share of products containing genetically modified organisms or ingredients containing genetically<br />
3117 Direct Building Energy<br />
Consumption<br />
E1601<br />
modified organisms in %<br />
Total building electricity consumption in kWh<br />
3118 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
3119 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
3120 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
3121 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
3122 Water Consumption E2801 Water consumption in m³<br />
3123 Sustainable, Organic & Fair E3101 Percentage of total revenue from products with organic origin certified by an member of the<br />
Trade Products<br />
International Federation of Organic Agriculture Movements (IFOAM) standards<br />
3124 Sustainable, Organic & Fair E3102 Percentage of total revenue from products certified and stamped as Fair Trade by an affiliate or<br />
Trade Products<br />
partner organisation of Fair Trade Labelling Organizations International (FLO)<br />
3125 Sustainable, Organic & Fair E3103 Percentage of fish certifed according to recognised certification schemes <strong>for</strong> sustainable fishing (MSC<br />
Trade Products<br />
- Marine Stewardship Council)<br />
3126 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
3127 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3128 Supply Chain V2801 Total number of suppliers<br />
3129 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3130 Supply Chain V2803 Turnover of suppliers in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
127
3131 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3132 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
128
5553 Broadcasting & Entertainment<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3135 Energy Efficiency E0101 Energy consumption, total<br />
3136 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3137 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3138 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3139 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3140 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3141 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3142 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3143 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3144 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3145 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3146 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3147 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3148 Innovation V0401 Total R&D expenses<br />
3149 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3150 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3151 Diversity S1001 Percentage of female employees in relation to total employees<br />
3152 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
3153 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
3154 Freelancer as part of staff S1901 Percentage of freelancers in relation to total number of staff including both FTEs and freelancers<br />
3155 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
129
5555 Media Agencies<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3158 Energy Efficiency E0101 Energy consumption, total<br />
3159 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3160 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3161 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3162 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3163 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3164 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3165 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3166 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3167 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3168 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3169 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3170 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3171 Innovation V0401 Total R&D expenses<br />
3172 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3173 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3174 Diversity S1001 Percentage of female employees in relation to total employees<br />
3175 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
3176 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
3177 Freelancer as part of staff S1901 Percentage of freelancers in relation to total number of staff including both FTEs and freelancers<br />
3178 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
130
5557 Publishing<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3181 Energy Efficiency E0101 Energy consumption, total<br />
3182 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3183 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3184 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3185 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3186 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3187 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3188 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3189 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3190 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3191 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3192 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3193 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3194 Innovation V0401 Total R&D expenses<br />
3195 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3196 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3197 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
3198 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
3199 Water Consumption E2801 Water consumption in m³<br />
3200 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
3201 Water Consumption E2804 Waste effluent water in cubic meters<br />
3202 Diversity S1001 Percentage of female employees in relation to total employees<br />
3203 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
3204 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
3205 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
3206 Freelancer as part of staff S1901 Percentage of freelancers in relation to total number of staff including both FTEs and freelancers<br />
3207 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
3208 Supply Chain V2801 Total number of suppliers<br />
3209 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3210 Supply Chain V2803 Turnover of suppliers in percent<br />
3211 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3212 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
131
5751 Airlines<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3215 Energy Efficiency E0101 Energy consumption, total<br />
3216 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3217 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3218 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3219 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3220 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3221 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3222 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3223 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3224 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3225 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3226 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3227 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3228 Innovation V0401 Total R&D expenses<br />
3229 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
3230 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3231 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3232 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
3233 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
3234 Waste Scope I E0401 Total waste in tonnes<br />
3235 Load Factor E2105 Revenue passenger km/Available Seat km<br />
3236 Fuels E3001 Expenditure <strong>for</strong> fuels total in monetary terms i.e. currency<br />
3237 Fuels E3003 Percentage of total fuel consumed comprising renewable fuels<br />
3238 Passenger E3801 CO2 emissions per passenger/km<br />
3239 Passenger E3802 Carbon monoxide emissions per passenger/km<br />
3240 Passenger E3803 Unburned hydrocarbon (UHC) emissions per passenger/km<br />
3241 Utilisation V1308 Percentage of utilisation of fleet of airplanes in paid work <strong>for</strong> charter or rent in relation to total<br />
theoretical utilisation<br />
3242 Utilisation V1309 Percentage of utilisation of fleet of airplane in use by the company in relation to total theoretical<br />
utilisation<br />
3243 Average age of Material V2106 Average age of aircrafts in years<br />
3244 Critical Incidents V2701 Total number of critical incidents (incidents having a severe impact on the company´s operations<br />
requiring significant investment or repair to damages or having the potential to generate lawsuits,<br />
litigation or compensation claims) in relation to the total number of clients<br />
3245 Critical Incidents V2702 Total costs due to critical incidents (incidents having a severe impact on the company´s operations<br />
requiring significant investment or repair to damages or having the potential to generate lawsuits,<br />
litigation or compensation claims) as a percentage of revenue<br />
3246 Supply Chain V2801 Total number of suppliers<br />
3247 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3248 Supply Chain V2803 Turnover of suppliers in percent<br />
3249 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
132
3250 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
133
5752 Gambling<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3253 Energy Efficiency E0101 Energy consumption, total<br />
3254 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3255 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3256 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3257 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3258 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3259 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3260 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3261 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3262 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3263 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3264 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3265 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3266 Innovation V0401 Total R&D expenses<br />
3267 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3268 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
3269 Direct Building Energy<br />
Consumption<br />
E1601<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
Total building electricity consumption in kWh<br />
3270 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
3271 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
3272 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
3273 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
3274 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3275 Supply Chain V2801 Total number of suppliers<br />
3276 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3277 Supply Chain V2803 Turnover of suppliers in percent<br />
3278 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3279 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
134
5753 Hotels<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3282 Energy Efficiency E0101 Energy consumption, total<br />
3283 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3284 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3285 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3286 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3287 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3288 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3289 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3290 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3291 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3292 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3293 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3294 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3295 Innovation V0401 Total R&D expenses<br />
3296 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
3297 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3298 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3299 Waste Scope I E0401 Total waste in tonnes<br />
3300 Direct Building Energy<br />
Consumption<br />
E1601 Total building electricity consumption in kWh<br />
3301 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
3302 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
3303 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
3304 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
3305 Water Consumption E2801 Water consumption in m³<br />
3306 Ecosystems, Biodiversity and<br />
Climate Change Mitigation<br />
3307 Social support at holiday<br />
destinations<br />
3308 Social support at holiday<br />
destinations<br />
E2905 Expenditure on projects <strong>for</strong> biodiversity, natural ecosystems, landscapes, protection of coastlines,<br />
protection of natural habitats in €<br />
S2301 Spending on social projects and community involvement at holiday destinations<br />
S2402 Spending on social projects and community involvement at holiday destinations<br />
3309 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3310 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
3311 Supply Chain V2801 Total number of suppliers<br />
3312 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3313 Supply Chain V2803 Turnover of suppliers in percent<br />
3314 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
135
3315 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
3316 REVPAR V3701 REVPAR = Occupancy x average room rate (http://de.wikipedia.org/wiki/RevPar)<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
136
5755 Recreational Services<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3319 Energy Efficiency E0101 Energy consumption, total<br />
3320 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3321 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3322 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3323 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3324 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3325 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3326 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3327 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3328 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3329 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3330 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3331 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3332 Innovation V0401 Total R&D expenses<br />
3333 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
3334 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3335 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3336 Innovation V0414 R&D expenses in fuel efficiency and climate change mitigation as a percentage of revenue<br />
3337 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
3338 Waste Scope I E0401 Total waste in tonnes<br />
3339 Waste Scope II E0501 Percentage of total waste which is recycled<br />
3340 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
3341 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
3342 Waste Water E2805 Emissions of black water to sea in m³<br />
3343 Waste Water E2806 Emissions of grey water to sea in m³<br />
3344 Fuels E3002 Expenditure <strong>for</strong> fuels as percentage of total turnover<br />
3345 Fuels E3003 Percentage of total fuel consumed comprising renewable fuels<br />
3346 Fuels E3004 Average fuel consumption of vessels by ship-type according to American Bureau of Shipping<br />
classification in tonnes/hour or tonnes/day<br />
3347 Passenger E3804 Emissions / ALB (Available Lower Berth)-kilometer<br />
3348 Average age of Material V2105 Average age of cruisers in years<br />
3349 Supply Chain V2801 Total number of suppliers<br />
3350 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3351 Supply Chain V2803 Turnover of suppliers in percent<br />
3352 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3353 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
137
5755 Recreational Services but other than Cruise Liners<br />
3355 Energy Efficiency E0101 Energy consumption, total<br />
3356 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3357 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3358 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3359 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3360 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3361 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3362 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3363 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3364 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3365 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3366 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3367 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3368 Innovation V0401 Total R&D expenses<br />
3369 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
3370 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3371 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3372 Waste Scope I E0401 Total waste in tonnes<br />
3373 Waste Scope II E0501 Percentage of total waste which is recycled<br />
3374 Direct Building Energy<br />
Consumption<br />
E1601 Total building electricity consumption in kWh<br />
3375 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
3376 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
3377 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
3378 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
3379 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
3380 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3381 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
3382 Supply Chain V2801 Total number of suppliers<br />
3383 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3384 Supply Chain V2803 Turnover of suppliers in percent<br />
3385 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3386 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
3387 Seating Capacity V3401 Total seating capacity i.e. number of seats available <strong>for</strong> sale<br />
3388 Seating Capacity V3402 Average seating capacity sales (tickets or seats sold/total seating capacity) in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
138
5757 Restaurants & Bars<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3391 Energy Efficiency E0101 Energy consumption, total<br />
3392 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3393 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3394 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3395 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3396 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3397 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3398 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3399 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3400 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3401 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3402 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3403 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3404 Innovation V0401 Total R&D expenses<br />
3405 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
3406 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3407 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3408 Waste Scope I E0401 Total waste in tonnes<br />
3409 Waste Scope II E0501 Percentage of total waste which is recycled<br />
3410 Direct Building Energy<br />
Consumption<br />
E1601 Total building electricity consumption in kWh<br />
3411 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
3412 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
3413 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
3414 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
3415 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
3416 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3417 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
3418 Supply Chain V2801 Total number of suppliers<br />
3419 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3420 Supply Chain V2803 Turnover of suppliers in percent<br />
3421 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3422 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
139
5759 Travel & Tourism<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3425 Energy Efficiency E0101 Energy consumption, total<br />
3426 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3427 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3428 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3429 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3430 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3431 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3432 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3433 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3434 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3435 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3436 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3437 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3438 Innovation V0401 Total R&D expenses<br />
3439 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
3440 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3441 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
3442 Direct Building Energy<br />
Consumption<br />
E1601<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
Total building electricity consumption in kWh<br />
3443 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
3444 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
3445 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
3446 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
3447 Ecosystems, Biodiversity and<br />
Climate Change Mitigation<br />
E2905 Expenditure on projects <strong>for</strong> biodiversity, natural ecosystems, landscapes, protection of coastlines,<br />
protection of natural habitats in €<br />
3448 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
3449 Supply Chain V2801 Total number of suppliers<br />
3450 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3451 Supply Chain V2803 Turnover of suppliers in percent<br />
3452 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3453 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
140
6535 Fixed Line Telecommunications<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3456 Energy Efficiency E0101 Energy consumption, total<br />
3457 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3458 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3459 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3460 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3461 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3462 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3463 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3464 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3465 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3466 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3467 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3468 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3469 Innovation V0401 Total R&D expenses<br />
3470 Innovation V0405 Number of patents registered within last 12 month<br />
3471 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
3472 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
3473 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
3474 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3475 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3476 Waste Scope I E0401 Total waste in tonnes<br />
3477 Waste Scope II E0501 Percentage of total waste which is recycled<br />
3478 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
3479 End of Product Lifecycle E0902<br />
disassembly design process<br />
Percentage of total product output in terms of revenue eligible <strong>for</strong> remanufacture or re-conditioning<br />
processes<br />
3480 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process,<br />
sold or donated to third parties<br />
3481 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
3482 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
3483 Recycling Quota E1401 Number of units of products, containers, packages or parts of products returned to company <strong>for</strong><br />
recycling in relation to total output of units p.a.<br />
3484 Recycling Quota E1402 Number of units of products, containers, packages or parts of products returned to company <strong>for</strong><br />
3485 Direct Building Energy<br />
Consumption<br />
E1601<br />
recycling in tonnes in relation to total output of units in tonnes p.a.<br />
Total building electricity consumption in kWh<br />
3486 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
3487 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
3488 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
3489 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
3490 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
3491 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3492 Customer Satisfaction V0603 Customer churn rate in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
141
3493 ARPU V0801 Average revenue per user in monetary terms i.e. currency<br />
3494 Supply Chain V2801 Total number of suppliers<br />
3495 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3496 Supply Chain V2803 Turnover of suppliers in percent<br />
3497 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3498 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
142
6575 Mobile Telecommunications<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3501 Energy Efficiency E0101 Energy consumption, total<br />
3502 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3503 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3504 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3505 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3506 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3507 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3508 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3509 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3510 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3511 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3512 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3513 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3514 Innovation V0401 Total R&D expenses<br />
3515 Innovation V0405 Number of patents registered within last 12 month<br />
3516 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
3517 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
3518 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
3519 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3520 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3521 Waste Scope I E0401 Total waste in tonnes<br />
3522 Waste Scope II E0501 Percentage of total waste which is recycled<br />
3523 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
3524 End of Product Lifecycle E0902<br />
disassembly design process<br />
Percentage of total product output in terms of revenue eligible <strong>for</strong> remanufacture or re-conditioning<br />
processes<br />
3525 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process,<br />
sold or donated to third parties<br />
3526 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
3527 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
3528 Recycling Quota E1401 Number of units of products, containers, packages or parts of products returned to company <strong>for</strong><br />
recycling in relation to total output of units p.a.<br />
3529 Recycling Quota E1402 Number of units of products, containers, packages or parts of products returned to company <strong>for</strong><br />
3530 Direct Building Energy<br />
Consumption<br />
E1601<br />
recycling in tonnes in relation to total output of units in tonnes p.a.<br />
Total building electricity consumption in kWh<br />
3531 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
3532 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
3533 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
3534 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
3535 Customer Retention V0501 Percentage of new customers in reported period in relation to total customers<br />
3536 Customer Retention V0502 Average length of customer relationship in years<br />
3537 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
143
3538 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3539 Customer Satisfaction V0602 Percentage of total revenue from repeat business<br />
3540 Customer Satisfaction V0603 Customer churn rate in percent<br />
3541 ARPU V0801 Average revenue per user in monetary terms i.e. currency<br />
3542 Supply Chain V2801 Total number of suppliers<br />
3543 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3544 Supply Chain V2803 Turnover of suppliers in percent<br />
3545 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3546 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
144
7535 Conventional Electricity<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3549 Energy Efficiency E0101 Energy consumption, total<br />
3550 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3551 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3552 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3553 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3554 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3555 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3556 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3557 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3558 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3559 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3560 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3561 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3562 Innovation V0401 Total R&D expenses<br />
3563 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
3564 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
3565 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3566 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3567 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
3568 Emissions to Air E0302 Total CO2,NOx, SOx, VOC emissions in million tonnes by generation portfolio<br />
3569 Emissions to Air E0303 Total CO2,NOx, SOx, VOC emissions / total kWh produced<br />
3570 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
3571 Emissions to Air E0305 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
3572 Waste Scope I E0401 Total waste in tonnes<br />
3573 Waste Scope II E0501 Percentage of total waste which is recycled<br />
3574 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
3575 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
3576 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 1<br />
3577 Waste Scope IV E0702 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
3578 Radioactive Waste E0801 Low Level Waste (by definition of U.S. Atomic Energy Act) produced in tonnes p.a.<br />
3579 Radioactive Waste E0802 Intermediate Level Waste (by definition of U.S. Atomic Energy Act) produced in tonnes p.a.<br />
3580 Radioactive Waste E0803 High Level Waste (by definition of U.S. Atomic Energy Act) produced in kg p.a.<br />
3581 Radioactive Waste E0804 Transuranic Waste (by definition of U.S. Atomic Energy Act) produced in kg p.a.<br />
3582 Radioactive Waste E0805 Radioactive waste subjected to reprocessing by Waste Level (LLW,ILW,HLW,TRUW) in tonnes<br />
3583 Radioactive Waste E0806 Radioactive waste stored at company property by Waste Level (LLW, ILW, HLW, TRUW) in tonnes<br />
3584 Emission Rights E1101 Total number of EUA(European Union Allowance Unit) on hand at end of reported period<br />
3585 Remediation E1201 Expenditure <strong>for</strong> remediation, reclamation and decommissioning total in monetary terms i.e. currency<br />
3586 Remediation E1203 Environmental spending <strong>for</strong> R&D, site rehabilitation and environmental monitoring total in monetary<br />
terms i.e. currency<br />
3587 Remediation E1205 Total amount of reserves <strong>for</strong> future environmental remediation, emissions, accident costs in<br />
monetary terms i.e. currency<br />
3588 Generation Portfolio E2601 Percentage of total energy produced<br />
(coal, lignite, wind, water, gas, biogas, solar, nuclear, THG)<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
145
3589 Water Consumption E2801 Water consumption in m³<br />
3590 Water Consumption E2803 Groundwater consumption in m³<br />
3591 Water Consumption E2804 Waste effluent water in cubic meters<br />
3592 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
3593 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
3594 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
3595 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
3596 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3597 Impact of Subsidies V1001 Percentage of total revenue generated in subsidised markets<br />
3598 Impact of Subsidies V1002 Energy production cost per kWh as a percentage of average wholesale price per kWh in monetary<br />
terms i.e. currency<br />
3599 Impact of Subsidies V1003 Percentage of business in markets with feed-in tariffs or regulated pricing structure<br />
3600 Smart Metering V1102 Percentage of customer equipped with smart metering applications<br />
3601 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
3602 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
3603 Average age of Material V2104 Average age of power stations, production or distribution sites including pipelines in years<br />
3604 Operational Availability of<br />
Services<br />
V2601 Operational availability of services to clients contractually warranted in percent<br />
3605 Critical Incidents V2701 Total number of critical incidents (incidents having a severe impact on the company´s operations<br />
requiring significant investment or repair to damages or having the potential to generate lawsuits,<br />
litigation or compensation claims) in relation to the total number of clients<br />
3606 Critical Incidents V2702 Total costs due to critical incidents (incidents having a severe impact on the company´s operations<br />
requiring significant investment or repair to damages or having the potential to generate lawsuits,<br />
litigation or compensation claims) as a percentage of revenue<br />
3607 Critical Incidents V2703 Lost kWh due to system faults in relation to total amount of kWh produced<br />
3608 Supply Chain V2801 Total number of suppliers<br />
3609 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3610 Supply Chain V2803 Turnover of suppliers in percent<br />
3611 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3612 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
146
7535 Alternative Electricity<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3615 Energy Efficiency E0101 Energy consumption, total<br />
3616 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3617 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3618 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3619 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3620 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3621 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3622 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3623 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3624 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3625 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3626 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3627 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3628 Innovation V0401 Total R&D expenses<br />
3629 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
3630 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
3631 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3632 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3633 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
3634 Emissions to Air E0302 Total CO2,NOx, SOx, VOC emissions in million tonnes by generation portfolio<br />
3635 Emissions to Air E0303 Total CO2,NOx, SOx, VOC emissions / total kWh produced<br />
3636 Waste Scope I E0401 Total waste in tonnes<br />
3637 Waste Scope II E0501 Percentage of total waste which is recycled<br />
3638 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
3639 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
3640 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
3641 Waste Scope IV E0702<br />
PRTR; and EPER) Rank 1<br />
TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
3642 Dimensions of Pending Legal G0201 Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
Proceedings<br />
3643 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
3644 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3645 Impact of Subsidies V1001 Percentage of total revenue generated in subsidised markets<br />
3646 Impact of Subsidies V1002 Energy production cost per kWh as a percentage of average wholesale price per kWh in monetary<br />
terms i.e. currency<br />
3647 Impact of Subsidies V1003 Percentage of business in markets with feed-in tariffs or regulated pricing structure<br />
3648 Smart Metering V1102 Percentage of customer equipped with smart metering applications<br />
3649 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
3650 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
3651 Average age of Material V2104 Average age of power stations, production or distribution sites including pipelines in years<br />
3652 Operational Availability of<br />
Services<br />
V2601 Operational availability of services to clients contractually warranted in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
147
3653 Critical Incidents V2701 Total number of critical incidents (incidents having a severe impact on the company´s operations<br />
requiring significant investment or repair to damages or having the potential to generate lawsuits,<br />
litigation or compensation claims) in relation to the total number of clients<br />
3654 Critical Incidents V2702 Total costs due to critical incidents (incidents having a severe impact on the company´s operations<br />
requiring significant investment or repair to damages or having the potential to generate lawsuits,<br />
litigation or compensation claims) as a percentage of revenue<br />
3655 Critical Incidents V2703 Lost kWh due to system faults in relation to total amount of kWh produced<br />
3656 Supply Chain V2801 Total number of suppliers<br />
3657 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3658 Supply Chain V2803 Turnover of suppliers in percent<br />
3659 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3660 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
148
7573 Gas Distribution<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3663 Energy Efficiency E0101 Energy consumption, total<br />
3664 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3665 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3666 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3667 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3668 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3669 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3670 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3671 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3672 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3673 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3674 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3675 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3676 Innovation V0401 Total R&D expenses<br />
3677 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
3678 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
3679 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3680 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3681 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
3682 Emissions to Air E0302 Total CO2,NOx, SOx, VOC emissions in million tonnes by generation portfolio<br />
3683 Emissions to Air E0303 Total CO2,NOx, SOx, VOC emissions / total kWh produced<br />
3684 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
3685 Emissions to Air E0305 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
3686 Waste Scope I E0401 Total waste in tonnes<br />
3687 Waste Scope II E0501 Percentage of total waste which is recycled<br />
3688 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
3689 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
3690 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
3691 Waste Scope IV E0702<br />
PRTR; and EPER) Rank 1<br />
TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
3692 Remediation E1201 Expenditure <strong>for</strong> remediation, reclamation and decommissioning total in monetary terms i.e. currency<br />
3693 Remediation E1203 Environmental spending <strong>for</strong> R&D, site rehabilitation and environmental monitoring total in monetary<br />
terms i.e. currency<br />
3694 Remediation E1205 Total amount of reserves <strong>for</strong> future environmental remediation, emissions, accident costs in<br />
monetary terms i.e. currency<br />
3695 Leakages E2401 Total number of leakages reported<br />
3696 Leakages E2402 Volume of leakages in barrels or cubic metres<br />
3697 Leakages E2403 Total amount of costs incurred through leakages including remediation and fines<br />
3698 Water Consumption E2801 Water consumption in m³<br />
3699 Water Consumption E2803 Groundwater consumption in m³<br />
3700 Water Consumption E2804 Waste effluent water in cubic meters<br />
3701 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
3702 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
149
3703 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
3704 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
3705 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3706 Smart Metering V1102 Percentage of customer equipped with smart metering applications<br />
3707 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
3708 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
3709 Average age of Material V2104 Average age of power stations, production or distribution sites including pipelines in years<br />
3710 Operational Availability of<br />
Services<br />
V2601 Operational availability of services to clients contractually warranted in percent<br />
3711 Critical Incidents V2701 Total number of critical incidents (incidents having a severe impact on the company´s operations<br />
requiring significant investment or repair to damages or having the potential to generate lawsuits,<br />
litigation or compensation claims) in relation to the total number of clients<br />
3712 Critical Incidents V2702 Total costs due to critical incidents (incidents having a severe impact on the company´s operations<br />
requiring significant investment or repair to damages or having the potential to generate lawsuits,<br />
litigation or compensation claims) as a percentage of revenue<br />
3713 Critical Incidents V2703 Lost kWh due to system faults in relation to total amount of kWh produced<br />
3714 Supply Chain V2801 Total number of suppliers<br />
3715 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3716 Supply Chain V2803 Turnover of suppliers in percent<br />
3717 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3718 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
150
7575 Multiutilities<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3721 Energy Efficiency E0101 Energy consumption, total<br />
3722 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3723 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3724 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3725 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3726 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3727 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3728 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3729 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3730 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3731 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3732 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3733 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3734 Innovation V0401 Total R&D expenses<br />
3735 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
3736 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
3737 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3738 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3739 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
3740 Emissions to Air E0302 Total CO2,NOx, SOx, VOC emissions in million tonnes by generation portfolio<br />
3741 Emissions to Air E0303 Total CO2,NOx, SOx, VOC emissions / total kWh produced<br />
3742 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
3743 Emissions to Air E0305 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
3744 Waste Scope I E0401 Total waste in tonnes<br />
3745 Waste Scope II E0501 Percentage of total waste which is recycled<br />
3746 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
3747 Waste Scope IV E0701 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 1<br />
3748 Waste Scope IV E0702 TOP 2 components of waste incl. emissions to soil by environmental importance (according to TRI;<br />
PRTR; and EPER) Rank 2<br />
3749 Radioactive Waste E0801 Low Level Waste (by definition of U.S. Atomic Energy Act) produced in tonnes p.a.<br />
3750 Radioactive Waste E0802 Intermediate Level Waste (by definition of U.S. Atomic Energy Act) produced in tonnes p.a.<br />
3751 Radioactive Waste E0803 High Level Waste (by definition of U.S. Atomic Energy Act) produced in kg p.a.<br />
3752 Radioactive Waste E0804 Transuranic Waste (by definition of U.S. Atomic Energy Act) produced in kg p.a.<br />
3753 Radioactive Waste E0805 Radioactive waste subjected to reprocessing by Waste Level (LLW,ILW,HLW,TRUW) in tonnes<br />
3754 Radioactive Waste E0806 Radioactive waste stored at company property by Waste Level (LLW, ILW, HLW, TRUW) in tonnes<br />
3755 Emission Rights E1101 Total number of EUA(European Union Allowance Unit) on hand at end of reported period<br />
3756 Remediation E1201 Expenditure <strong>for</strong> remediation, reclamation and decommissioning total in monetary terms i.e. currency<br />
3757 Remediation E1203 Environmental spending <strong>for</strong> R&D, site rehabilitation and environmental monitoring total in monetary<br />
terms i.e. currency<br />
3758 Remediation E1205 Total amount of reserves <strong>for</strong> future environmental remediation, emissions, accident costs in<br />
monetary terms i.e. currency<br />
3759 Leakages E2401 Total number of leakages reported<br />
3760 Leakages E2402 Volume of leakages in barrels or cubic metres<br />
3761 Leakages E2403 Total amount of costs incurred through leakages including remediation and fines<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
151
3762 Generation Portfolio E2601 Percentage of total energy produced<br />
(coal, lignite, wind, water, gas, biogas, solar, nuclear, THG)<br />
3763 Water Consumption E2801 Water consumption in m³<br />
3764 Water Consumption E2803 Groundwater consumption in m³<br />
3765 Water Consumption E2804 Waste effluent water in cubic meters<br />
3766 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
3767 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
3768 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
3769 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
3770 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3771 Impact of Subsidies V1001 Percentage of total revenue generated in subsidised markets<br />
3772 Impact of Subsidies V1002 Energy production cost per kWh as a percentage of average wholesale price per kWh in monetary<br />
terms i.e. currency<br />
3773 Impact of Subsidies V1003 Percentage of business in markets with feed-in tariffs or regulated pricing structure<br />
3774 Smart Metering V1101 Percentage of let or operated estates with smart metering applications<br />
3775 Smart Metering V1102 Percentage of customer equipped with smart metering applications<br />
3776 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
3777 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
3778 Average age of Material V2104 Average age of power stations, production or distribution sites including pipelines in years<br />
3779 Operational Availability of<br />
Services<br />
V2601 Operational availability of services to clients contractually warranted in percent<br />
3780 Critical Incidents V2701 Total number of critical incidents (incidents having a severe impact on the company´s operations<br />
requiring significant investment or repair to damages or having the potential to generate lawsuits,<br />
litigation or compensation claims) in relation to the total number of clients<br />
3781 Critical Incidents V2702 Total costs due to critical incidents (incidents having a severe impact on the company´s operations<br />
requiring significant investment or repair to damages or having the potential to generate lawsuits,<br />
litigation or compensation claims) as a percentage of revenue<br />
3782 Critical Incidents V2703 Lost kWh due to system faults in relation to total amount of kWh produced<br />
3783 Supply Chain V2801 Total number of suppliers<br />
3784 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3785 Supply Chain V2803 Turnover of suppliers in percent<br />
3786 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3787 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
152
7577 Water<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3790 Energy Efficiency E0101 Energy consumption, total<br />
3791 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3792 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3793 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3794 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3795 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3796 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3797 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3798 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3799 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3800 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3801 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3802 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3803 Innovation V0401 Total R&D expenses<br />
3804 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
3805 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
3806 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3807 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3808 Waste Scope I E0401 Total waste in tonnes<br />
3809 Waste Scope II E0501 Percentage of total waste which is recycled<br />
3810 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
3811 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
3812 Leakages E2401 Total number of leakages reported<br />
3813 Leakages E2402 Volume of leakages in barrels or cubic metres<br />
3814 Leakages E2403 Total amount of costs incurred through leakages including remediation and fines<br />
3815 Water Consumption E2803 Groundwater consumption in m³<br />
3816 Water Consumption E2804 Waste effluent water in cubic meters<br />
3817 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
3818 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
3819 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3820 Smart Metering V1102 Percentage of customer equipped with smart metering applications<br />
3821 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
3822 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
3823 Critical Incidents V2701 Total number of critical incidents (incidents having a severe impact on the company´s operations<br />
requiring significant investment or repair to damages or having the potential to generate lawsuits,<br />
litigation or compensation claims) in relation to the total number of clients<br />
3824 Critical Incidents V2702 Total costs due to critical incidents (incidents having a severe impact on the company´s operations<br />
requiring significant investment or repair to damages or having the potential to generate lawsuits,<br />
litigation or compensation claims) as a percentage of revenue<br />
3825 Supply Chain V2801 Total number of suppliers<br />
3826 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
3827 Supply Chain V2803 Turnover of suppliers in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
153
3828 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
3829 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
154
8355 Banks<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3832 Energy Efficiency E0101 Energy consumption, total<br />
3833 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3834 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3835 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3836 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3837 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3838 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3839 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3840 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3841 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3842 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3843 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3844 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3845 Innovation V0401 Total R&D expenses<br />
3846 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
3847 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
3848 Innovation V0409 Total investments in research on new risk in monetary terms i.e. currency<br />
3849 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3850 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3851 AuM under <strong>ESG</strong> E1801 Value of AuM <strong>for</strong> clients in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
3852 AuM under <strong>ESG</strong> E1802 Value of own AuM in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
3853 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
3854 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
3855 Diversity S1001 Percentage of female employees in relation to total employees<br />
3856 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
3857 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
3858 Microfinance S1201 Direct investments in microfinance in monetary terms i.e. currency<br />
3859 Microfinance S1202 Indirect investments e.g. in microfinance funds and loans to MFIs<br />
3860 Demographic Change S1601 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) In many societies,<br />
demographic change can have several adverse effects on companies' business continuity. E.g. aging<br />
of a population may result in an aging work<strong>for</strong>ce while a continuously low birth rate may aggravate<br />
the problem through shortage of young employees to replace those employees retiring. What are the<br />
efffects of demographic change on your company and how do you seek to offset potentially adverse<br />
effects?<br />
3861 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3862 Non-Per<strong>for</strong>ming Loans V1401 Percentage of non-per<strong>for</strong>ming loans in relation to total loans<br />
3863 Non-Per<strong>for</strong>ming Loans V1402 Total credit value of non-per<strong>for</strong>ming loans in monetary terms i.e. currency<br />
3864 Credit Portfolio, Investments V1501<br />
& Prop Trading<br />
Percentage of loans subjected to <strong>ESG</strong>-screening<br />
3865 Credit Portfolio, Investments V1502<br />
& Prop Trading<br />
Percentage of loans declined <strong>for</strong> <strong>ESG</strong> risks<br />
3866 Credit Portfolio, Investments V1503<br />
& Prop Trading<br />
Percentage of prop trading activities subjected to <strong>ESG</strong>-screening<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
155
3867 Security Writedowns V1601 Amount of security writedowns depreciated or impaired as a percentage of total security writedowns<br />
in structured credit portfolios<br />
3868 Disclosure of Off-Balance V1801 Total value of off-balance sheet assets and liabilities incl. loan commitments, futures, <strong>for</strong>wards,<br />
Sheet Activities<br />
derivatives in monetary terms i.e. currency<br />
3869 Disclosure of Off-Balance<br />
Sheet Activities<br />
V1802 Total value of off-balance sheet assets and liabilities as a percentage of total balance sheet<br />
3870 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
3871 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
156
8532 Full Line Insurance<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3874 Energy Efficiency E0101 Energy consumption, total<br />
3875 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3876 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3877 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3878 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3879 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3880 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3881 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3882 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3883 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3884 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3885 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3886 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3887 Innovation V0401 Total R&D expenses<br />
3888 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
3889 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
3890 Innovation V0409 Total investments in research on new risk in monetary terms i.e. currency<br />
3891 Innovation V0410 Total investments in research on new risk in man days<br />
3892 Innovation V0411 Total investments in research on new risk in monetary terms i.e. currency as a percentage of revenue<br />
3893 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3894 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3895 AuM under <strong>ESG</strong> E1801 Value of AuM <strong>for</strong> clients in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
3896 AuM under <strong>ESG</strong> E1802 Value of own AuM in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
3897 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
3898 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
3899 Diversity S1001 Percentage of female employees in relation to total employees<br />
3900 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
3901 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
3902 Demographic Change S1601 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) In many societies,<br />
demographic change can have several adverse effects on companies' business continuity. E.g. aging<br />
of a population may result in an aging work<strong>for</strong>ce while a continuously low birth rate may aggravate<br />
the problem through shortage of young employees to replace those employees retiring. What are the<br />
efffects of demographic change on your company and how do you seek to offset potentially adverse<br />
effects?<br />
3903 Microinsurance S1801 Percentage of total customers protected by microinsurance products<br />
3904 Microinsurance S1802 Percentage of total revenue generated with microinsurance products<br />
3905 Microinsurance S1803 Revenues with microinsurance products in monetary terms i.e. currency<br />
3906 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3907 Non-Per<strong>for</strong>ming Loans V1401 Percentage of non-per<strong>for</strong>ming loans in relation to total loans<br />
3908 Non-Per<strong>for</strong>ming Loans V1402 Total credit value of non-per<strong>for</strong>ming loans in monetary terms i.e. currency<br />
3909 Credit Portfolio, Investments V1501<br />
& Prop Trading<br />
Percentage of loans subjected to <strong>ESG</strong>-screening<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
157
3910 Credit Portfolio, Investments V1502<br />
& Prop Trading<br />
Percentage of loans declined <strong>for</strong> <strong>ESG</strong> risks<br />
3911 Credit Portfolio, Investments V1503<br />
& Prop Trading<br />
Percentage of prop trading activities subjected to <strong>ESG</strong>-screening<br />
3912 Disclosure of Off-Balance V1801 Total value of off-balance sheet assets and liabilities incl. loan commitments, futures, <strong>for</strong>wards,<br />
Sheet Activities<br />
derivatives in monetary terms i.e. currency<br />
3913 Disclosure of Off-Balance<br />
Sheet Activities<br />
V1802 Total value of off-balance sheet assets and liabilities as a percentage of total balance sheet<br />
3914 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
3915 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
158
8534 Insurance Brokers<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3918 Energy Efficiency E0101 Energy consumption, total<br />
3919 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3920 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3921 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3922 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3923 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3924 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3925 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3926 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3927 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3928 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3929 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3930 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3931 Innovation V0401 Total R&D expenses<br />
3932 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3933 Diversity S1001 Percentage of female employees in relation to total employees<br />
3934 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
3935 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
3936 Demographic Change S1601 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) In many societies,<br />
demographic change can have several adverse effects on companies' business continuity. E.g. aging<br />
of a population may result in an aging work<strong>for</strong>ce while a continuously low birth rate may aggravate<br />
the problem through shortage of young employees to replace those employees retiring. What are the<br />
efffects of demographic change on your company and how do you seek to offset potentially adverse<br />
effects?<br />
3937 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
159
8536 Property & Casualty Insurance<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3940 Energy Efficiency E0101 Energy consumption, total<br />
3941 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3942 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3943 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3944 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3945 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3946 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3947 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3948 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3949 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3950 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3951 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3952 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3953 Innovation V0401 Total R&D expenses<br />
3954 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
3955 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
3956 Innovation V0409 Total investments in research on new risk in monetary terms i.e. currency<br />
3957 Innovation V0410 Total investments in research on new risk in man days<br />
3958 Innovation V0411 Total investments in research on new risk in monetary terms i.e. currency as a percentage of revenue<br />
3959 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
3960 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
3961 AuM under <strong>ESG</strong> E1801 Value of AuM <strong>for</strong> clients in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
3962 AuM under <strong>ESG</strong> E1802 Value of own AuM in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
3963 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
3964 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
3965 Diversity S1001 Percentage of female employees in relation to total employees<br />
3966 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
3967 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
3968 Demographic Change S1601 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) In many societies,<br />
demographic change can have several adverse effects on companies' business continuity. E.g. aging<br />
of a population may result in an aging work<strong>for</strong>ce while a continuously low birth rate may aggravate<br />
the problem through shortage of young employees to replace those employees retiring. What are the<br />
efffects of demographic change on your company and how do you seek to offset potentially adverse<br />
effects?<br />
3969 Microinsurance S1801 Percentage of total customers protected by microinsurance products<br />
3970 Microinsurance S1802 Percentage of total revenue generated with microinsurance products<br />
3971 Microinsurance S1803 Revenues with microinsurance products in monetary terms i.e. currency<br />
3972 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
3973 Non-Per<strong>for</strong>ming Loans V1401 Percentage of non-per<strong>for</strong>ming loans in relation to total loans<br />
3974 Non-Per<strong>for</strong>ming Loans V1402 Total credit value of non-per<strong>for</strong>ming loans in monetary terms i.e. currency<br />
3975 Credit Portfolio, Investments V1501<br />
& Prop Trading<br />
Percentage of loans subjected to <strong>ESG</strong>-screening<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
160
3976 Credit Portfolio, Investments V1502<br />
& Prop Trading<br />
Percentage of loans declined <strong>for</strong> <strong>ESG</strong> risks<br />
3977 Credit Portfolio, Investments V1503<br />
& Prop Trading<br />
Percentage of prop trading activities subjected to <strong>ESG</strong>-screening<br />
3978 Security Writedowns V1601 Amount of security writedowns depreciated or impaired as a percentage of total security writedowns<br />
in structured credit portfolios<br />
3979 Disclosure of Off-Balance V1801 Total value of off-balance sheet assets and liabilities incl. loan commitments, futures, <strong>for</strong>wards,<br />
Sheet Activities<br />
derivatives in monetary terms i.e. currency<br />
3980 Disclosure of Off-Balance<br />
Sheet Activities<br />
V1802 Total value of off-balance sheet assets and liabilities as a percentage of total balance sheet<br />
3981 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
3982 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
161
8538 Reinsurance<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
3985 Energy Efficiency E0101 Energy consumption, total<br />
3986 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
3987 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
3988 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
3989 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
3990 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
3991 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
3992 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
3993 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
3994 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
3995 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
3996 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
3997 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
3998 Innovation V0401 Total R&D expenses<br />
3999 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4000 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4001 Innovation V0409 Total investments in research on new risk in monetary terms i.e. currency<br />
4002 Innovation V0410 Total investments in research on new risk in man days<br />
4003 Innovation V0411 Total investments in research on new risk in monetary terms i.e. currency as a percentage of revenue<br />
4004 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4005 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4006 AuM under <strong>ESG</strong> E1801 Value of AuM <strong>for</strong> clients in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
4007 AuM under <strong>ESG</strong> E1802 Value of own AuM in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
4008 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
4009 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
4010 Diversity S1001 Percentage of female employees in relation to total employees<br />
4011 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
4012 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
4013 Microfinance S1201 Direct investments in microfinance in monetary terms i.e. currency<br />
4014 Microfinance S1202 Indirect investments e.g. in microfinance funds and loans to MFIs<br />
4015 Demographic Change S1601 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) In many societies,<br />
demographic change can have several adverse effects on companies' business continuity. E.g. aging<br />
of a population may result in an aging work<strong>for</strong>ce while a continuously low birth rate may aggravate<br />
the problem through shortage of young employees to replace those employees retiring. What are the<br />
efffects of demographic change on your company and how do you seek to offset potentially adverse<br />
effects?<br />
4016 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
4017 Non-Per<strong>for</strong>ming Loans V1401 Percentage of non-per<strong>for</strong>ming loans in relation to total loans<br />
4018 Non-Per<strong>for</strong>ming Loans V1402 Total credit value of non-per<strong>for</strong>ming loans in monetary terms i.e. currency<br />
4019 Credit Portfolio, Investments V1501<br />
& Prop Trading<br />
Percentage of loans subjected to <strong>ESG</strong>-screening<br />
4020 Credit Portfolio, Investments V1502<br />
& Prop Trading<br />
Percentage of loans declined <strong>for</strong> <strong>ESG</strong> risks<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
162
4021 Credit Portfolio, Investments V1503<br />
& Prop Trading<br />
Percentage of prop trading activities subjected to <strong>ESG</strong>-screening<br />
4022 Security Writedowns V1601 Amount of security writedowns depreciated or impaired as a percentage of total security writedowns<br />
in structured credit portfolios<br />
4023 Disclosure of Off-Balance V1801 Total value of off-balance sheet assets and liabilities incl. loan commitments, futures, <strong>for</strong>wards,<br />
Sheet Activities<br />
derivatives in monetary terms i.e. currency<br />
4024 Disclosure of Off-Balance<br />
Sheet Activities<br />
V1802 Total value of off-balance sheet assets and liabilities as a percentage of total balance sheet<br />
4025 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
4026 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
163
8575 Life Insurance<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4029 Energy Efficiency E0101 Energy consumption, total<br />
4030 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4031 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4032 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4033 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4034 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4035 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4036 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4037 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4038 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4039 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4040 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4041 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4042 Innovation V0401 Total R&D expenses<br />
4043 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4044 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4045 Innovation V0409 Total investments in research on new risk in monetary terms i.e. currency<br />
4046 Innovation V0410 Total investments in research on new risk in man days<br />
4047 Innovation V0411 Total investments in research on new risk in monetary terms i.e. currency as a percentage of revenue<br />
4048 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4049 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4050 AuM under <strong>ESG</strong> E1801 Value of AuM <strong>for</strong> clients in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
4051 AuM under <strong>ESG</strong> E1802 Value of own AuM in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
4052 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
4053 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
4054 Diversity S1001 Percentage of female employees in relation to total employees<br />
4055 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
4056 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
4057 Demographic Change S1601 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) In many societies,<br />
demographic change can have several adverse effects on companies' business continuity. E.g. aging<br />
of a population may result in an aging work<strong>for</strong>ce while a continuously low birth rate may aggravate<br />
the problem through shortage of young employees to replace those employees retiring. What are the<br />
efffects of demographic change on your company and how do you seek to offset potentially adverse<br />
effects?<br />
4058 Microinsurance S1801 Percentage of total customers protected by microinsurance products<br />
4059 Microinsurance S1802 Percentage of total revenue generated with microinsurance products<br />
4060 Microinsurance S1803 Revenues with microinsurance products in monetary terms i.e. currency<br />
4061 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
4062 Non-Per<strong>for</strong>ming Loans V1401 Percentage of non-per<strong>for</strong>ming loans in relation to total loans<br />
4063 Non-Per<strong>for</strong>ming Loans V1402 Total credit value of non-per<strong>for</strong>ming loans in monetary terms i.e. currency<br />
4064 Credit Portfolio, Investments V1501<br />
& Prop Trading<br />
Percentage of loans subjected to <strong>ESG</strong>-screening<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
164
4065 Credit Portfolio, Investments V1502<br />
& Prop Trading<br />
Percentage of loans declined <strong>for</strong> <strong>ESG</strong> risks<br />
4066 Credit Portfolio, Investments V1503<br />
& Prop Trading<br />
Percentage of prop trading activities subjected to <strong>ESG</strong>-screening<br />
4067 Security Writedowns V1601 Amount of security writedowns depreciated or impaired as a percentage of total security writedowns<br />
in structured credit portfolios<br />
4068 Disclosure of Off-Balance V1801 Total value of off-balance sheet assets and liabilities incl. loan commitments, futures, <strong>for</strong>wards,<br />
Sheet Activities<br />
derivatives in monetary terms i.e. currency<br />
4069 Disclosure of Off-Balance<br />
Sheet Activities<br />
V1802 Total value of off-balance sheet assets and liabilities as a percentage of total balance sheet<br />
4070 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
4071 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
165
8633 Real Estate Holding & Development<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4074 Energy Efficiency E0101 Energy consumption, total<br />
4075 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4076 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4077 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4078 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4079 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4080 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4081 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4082 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4083 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4084 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4085 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4086 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4087 Innovation V0401 Total R&D expenses<br />
4088 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4089 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4090 Waste Scope I E0401 Total waste in tonnes<br />
4091 Emission Rights E1101 Total number of EUA(European Union Allowance Unit) on hand at end of reported period<br />
4092 Emission Rights E1102 Total income (expenditure) on emission rights traded (emission rights bought) as a percentage of<br />
4093 Direct Building Energy<br />
Consumption<br />
E1601<br />
revenue<br />
Total building electricity consumption in kWh<br />
4094 Direct Building Energy<br />
Consumption<br />
E1602 Total electricity consumption expenses as percentage of total revenue<br />
4095 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
4096 Direct Building Energy<br />
Consumption<br />
E1604 Total building gas consumption as percentage of total revenue<br />
4097 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
4098 Direct Building Energy<br />
Consumption<br />
E1606 Total alternative building energy consumption expenses as percentage of total revenue<br />
4099 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
4100 Direct Building Energy<br />
Consumption<br />
E1608 Annual heating/cooling as percentage of total revenue<br />
4101 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
4102 Water Consumption E2801 Water consumption in m³<br />
4103 Water Consumption E2803 Groundwater consumption in m³<br />
4104 Portfolio under Coverage V2201 Portfolio under coverage <strong>for</strong> sustainability aspects in m²<br />
4105 Portfolio under Coverage V2202 Portfolio under coverage <strong>for</strong> sustainability as a percentage of total portfolio of real estate owned<br />
and/or managed<br />
4106 Smart Metering V1102 Percentage of customer equipped with smart metering applications<br />
4107 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
166
8637 Real Estate Services<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4110 Energy Efficiency E0101 Energy consumption, total<br />
4111 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4112 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4113 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4114 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4115 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4116 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4117 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4118 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4119 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4120 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4121 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4122 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4123 Innovation V0401 Total R&D expenses<br />
4124 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4125 Waste Scope I E0401 Total waste in tonnes<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
167
8671 Industrial & Office REITs<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4128 Energy Efficiency E0101 Energy consumption, total<br />
4129 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4130 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4131 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4132 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4133 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4134 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4135 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4136 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4137 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4138 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4139 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4140 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4141 Innovation V0401 Total R&D expenses<br />
4142 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4143 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4144 Waste Scope I E0401 Total waste in tonnes<br />
4145 Emission Rights E1101 Total number of EUA(European Union Allowance Unit) on hand at end of reported period<br />
4146 Emission Rights E1102 Total income (expenditure) on emission rights traded (emission rights bought) as a percentage of<br />
4147 Direct Building Energy<br />
Consumption<br />
E1601<br />
revenue<br />
Total building electricity consumption in kWh<br />
4148 Direct Building Energy<br />
Consumption<br />
E1602 Total electricity consumption expenses as percentage of total revenue<br />
4149 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
4150 Direct Building Energy<br />
Consumption<br />
E1604 Total building gas consumption as percentage of total revenue<br />
4151 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
4152 Direct Building Energy<br />
Consumption<br />
E1606 Total alternative building energy consumption expenses as percentage of total revenue<br />
4153 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
4154 Direct Building Energy<br />
Consumption<br />
E1608 Annual heating/cooling as percentage of total revenue<br />
4155 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
4156 Water Consumption E2801 Water consumption in m³<br />
4157 Water Consumption E2803 Groundwater consumption in m³<br />
4158 Smart Metering V1102 Percentage of customer equipped with smart metering applications<br />
4159 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
4160 Portfolio under Coverage V2201 Portfolio under coverage <strong>for</strong> sustainability aspects in m²<br />
4161 Portfolio under Coverage V2202 Portfolio under coverage <strong>for</strong> sustainability as a percentage of total portfolio of real estate owned<br />
and/or managed<br />
4162 Vacancy Rate V3501 Average rate of vacancy positions in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
168
8672 Retail REITs<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4165 Energy Efficiency E0101 Energy consumption, total<br />
4166 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4167 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4168 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4169 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4170 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4171 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4172 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4173 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4174 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4175 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4176 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4177 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4178 Innovation V0401 Total R&D expenses<br />
4179 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4180 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4181 Waste Scope I E0401 Total waste in tonnes<br />
4182 Emission Rights E1101 Total number of EUA(European Union Allowance Unit) on hand at end of reported period<br />
4183 Emission Rights E1102 Total income (expenditure) on emission rights traded (emission rights bought) as a percentage of<br />
4184 Direct Building Energy<br />
Consumption<br />
E1601<br />
revenue<br />
Total building electricity consumption in kWh<br />
4185 Direct Building Energy<br />
Consumption<br />
E1602 Total electricity consumption expenses as percentage of total revenue<br />
4186 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
4187 Direct Building Energy<br />
Consumption<br />
E1604 Total building gas consumption as percentage of total revenue<br />
4188 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
4189 Direct Building Energy<br />
Consumption<br />
E1606 Total alternative building energy consumption expenses as percentage of total revenue<br />
4190 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
4191 Direct Building Energy<br />
Consumption<br />
E1608 Annual heating/cooling as percentage of total revenue<br />
4192 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
4193 Water Consumption E2801 Water consumption in m³<br />
4194 Water Consumption E2803 Groundwater consumption in m³<br />
4195 Smart Metering V1102 Percentage of customer equipped with smart metering applications<br />
4196 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
4197 Portfolio under Coverage V2201 Portfolio under coverage <strong>for</strong> sustainability aspects in m²<br />
4198 Portfolio under Coverage V2202 Portfolio under coverage <strong>for</strong> sustainability as a percentage of total portfolio of real estate owned<br />
and/or managed<br />
4199 Vacancy Rate V3501 Average rate of vacancy positions in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
169
8673 Residential REITs<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4202 Energy Efficiency E0101 Energy consumption, total<br />
4203 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4204 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4205 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4206 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4207 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4208 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4209 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4210 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4211 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4212 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4213 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4214 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4215 Innovation V0401 Total R&D expenses<br />
4216 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4217 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4218 Waste Scope I E0401 Total waste in tonnes<br />
4219 Emission Rights E1101 Total number of EUA(European Union Allowance Unit) on hand at end of reported period<br />
4220 Emission Rights E1102 Total income (expenditure) on emission rights traded (emission rights bought) as a percentage of<br />
4221 Direct Building Energy<br />
Consumption<br />
E1601<br />
revenue<br />
Total building electricity consumption in kWh<br />
4222 Direct Building Energy<br />
Consumption<br />
E1602 Total electricity consumption expenses as percentage of total revenue<br />
4223 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
4224 Direct Building Energy<br />
Consumption<br />
E1604 Total building gas consumption as percentage of total revenue<br />
4225 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
4226 Direct Building Energy<br />
Consumption<br />
E1606 Total alternative building energy consumption expenses as percentage of total revenue<br />
4227 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
4228 Direct Building Energy<br />
Consumption<br />
E1608 Annual heating/cooling as percentage of total revenue<br />
4229 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
4230 Water Consumption E2801 Water consumption in m³<br />
4231 Water Consumption E2803 Groundwater consumption in m³<br />
4232 Smart Metering V1102 Percentage of customer equipped with smart metering applications<br />
4233 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
4234 Portfolio under Coverage V2201 Portfolio under coverage <strong>for</strong> sustainability aspects in m²<br />
4235 Portfolio under Coverage V2202 Portfolio under coverage <strong>for</strong> sustainability as a percentage of total portfolio of real estate owned<br />
and/or managed<br />
4236 Vacancy Rate V3501 Average rate of vacancy positions in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
170
8674 Diversified REITs<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4239 Energy Efficiency E0101 Energy consumption, total<br />
4240 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4241 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4242 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4243 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4244 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4245 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4246 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4247 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4248 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4249 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4250 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4251 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4252 Innovation V0401 Total R&D expenses<br />
4253 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4254 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4255 Waste Scope I E0401 Total waste in tonnes<br />
4256 Emission Rights E1101 Total number of EUA(European Union Allowance Unit) on hand at end of reported period<br />
4257 Emission Rights E1102 Total income (expenditure) on emission rights traded (emission rights bought) as a percentage of<br />
4258 Direct Building Energy<br />
Consumption<br />
E1601<br />
revenue<br />
Total building electricity consumption in kWh<br />
4259 Direct Building Energy<br />
Consumption<br />
E1602 Total electricity consumption expenses as percentage of total revenue<br />
4260 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
4261 Direct Building Energy<br />
Consumption<br />
E1604 Total building gas consumption as percentage of total revenue<br />
4262 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
4263 Direct Building Energy<br />
Consumption<br />
E1606 Total alternative building energy consumption expenses as percentage of total revenue<br />
4264 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
4265 Direct Building Energy<br />
Consumption<br />
E1608 Annual heating/cooling as percentage of total revenue<br />
4266 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
4267 Water Consumption E2801 Water consumption in m³<br />
4268 Water Consumption E2803 Groundwater consumption in m³<br />
4269 Smart Metering V1102 Percentage of customer equipped with smart metering applications<br />
4270 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
4271 Portfolio under Coverage V2201 Portfolio under coverage <strong>for</strong> sustainability aspects in m²<br />
4272 Portfolio under Coverage V2202 Portfolio under coverage <strong>for</strong> sustainability as a percentage of total portfolio of real estate owned<br />
and/or managed<br />
4273 Vacancy Rate V3501 Average rate of vacancy positions in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
171
8675 Specialty REITs<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4276 Energy Efficiency E0101 Energy consumption, total<br />
4277 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4278 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4279 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4280 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4281 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4282 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4283 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4284 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4285 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4286 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4287 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4288 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4289 Innovation V0401 Total R&D expenses<br />
4290 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4291 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4292 Waste Scope I E0401 Total waste in tonnes<br />
4293 Emission Rights E1101 Total number of EUA(European Union Allowance Unit) on hand at end of reported period<br />
4294 Emission Rights E1102 Total income (expenditure) on emission rights traded (emission rights bought) as a percentage of<br />
4295 Direct Building Energy<br />
Consumption<br />
E1601<br />
revenue<br />
Total building electricity consumption in kWh<br />
4296 Direct Building Energy<br />
Consumption<br />
E1602 Total electricity consumption expenses as percentage of total revenue<br />
4297 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
4298 Direct Building Energy<br />
Consumption<br />
E1604 Total building gas consumption as percentage of total revenue<br />
4299 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
4300 Direct Building Energy<br />
Consumption<br />
E1606 Total alternative building energy consumption expenses as percentage of total revenue<br />
4301 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
4302 Direct Building Energy<br />
Consumption<br />
E1608 Annual heating/cooling as percentage of total revenue<br />
4303 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
4304 Water Consumption E2801 Water consumption in m³<br />
4305 Water Consumption E2803 Groundwater consumption in m³<br />
4306 Smart Metering V1102 Percentage of customer equipped with smart metering applications<br />
4307 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
4308 Portfolio under Coverage V2201 Portfolio under coverage <strong>for</strong> sustainability aspects in m²<br />
4309 Portfolio under Coverage V2202 Portfolio under coverage <strong>for</strong> sustainability as a percentage of total portfolio of real estate owned<br />
and/or managed<br />
4310 Vacancy Rate V3501 Average rate of vacancy positions in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
172
8676 Mortgage REITs<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4313 Energy Efficiency E0101 Energy consumption, total<br />
4314 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4315 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4316 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4317 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4318 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4319 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4320 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4321 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4322 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4323 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4324 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4325 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4326 Innovation V0401 Total R&D expenses<br />
4327 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4328 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4329 Waste Scope I E0401 Total waste in tonnes<br />
4330 Emission Rights E1101 Total number of EUA(European Union Allowance Unit) on hand at end of reported period<br />
4331 Emission Rights E1102 Total income (expenditure) on emission rights traded (emission rights bought) as a percentage of<br />
4332 Direct Building Energy<br />
Consumption<br />
E1601<br />
revenue<br />
Total building electricity consumption in kWh<br />
4333 Direct Building Energy<br />
Consumption<br />
E1602 Total electricity consumption expenses as percentage of total revenue<br />
4334 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
4335 Direct Building Energy<br />
Consumption<br />
E1604 Total building gas consumption as percentage of total revenue<br />
4336 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
4337 Direct Building Energy<br />
Consumption<br />
E1606 Total alternative building energy consumption expenses as percentage of total revenue<br />
4338 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
4339 Direct Building Energy<br />
Consumption<br />
E1608 Annual heating/cooling as percentage of total revenue<br />
4340 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
4341 Water Consumption E2801 Water consumption in m³<br />
4342 Water Consumption E2803 Groundwater consumption in m³<br />
4343 Smart Metering V1102 Percentage of customer equipped with smart metering applications<br />
4344 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
4345 Portfolio under Coverage V2201 Portfolio under coverage <strong>for</strong> sustainability aspects in m²<br />
4346 Portfolio under Coverage V2202 Portfolio under coverage <strong>for</strong> sustainability as a percentage of total portfolio of real estate owned<br />
and/or managed<br />
4347 Vacancy Rate V3501 Average rate of vacancy positions in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
173
8677 Hotel & Lodging REITs<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4350 Energy Efficiency E0101 Energy consumption, total<br />
4351 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4352 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4353 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4354 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4355 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4356 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4357 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4358 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4359 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4360 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4361 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4362 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4363 Innovation V0401 Total R&D expenses<br />
4364 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4365 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4366 Waste Scope I E0401 Total waste in tonnes<br />
4367 Emission Rights E1101 Total number of EUA(European Union Allowance Unit) on hand at end of reported period<br />
4368 Emission Rights E1102 Total income (expenditure) on emission rights traded (emission rights bought) as a percentage of<br />
4369 Direct Building Energy<br />
Consumption<br />
E1601<br />
revenue<br />
Total building electricity consumption in kWh<br />
4370 Direct Building Energy<br />
Consumption<br />
E1602 Total electricity consumption expenses as percentage of total revenue<br />
4371 Direct Building Energy<br />
Consumption<br />
E1603 Total building gas consumption in m³<br />
4372 Direct Building Energy<br />
Consumption<br />
E1604 Total building gas consumption as percentage of total revenue<br />
4373 Direct Building Energy<br />
Consumption<br />
E1605 Total alternative energy consumption in kWh<br />
4374 Direct Building Energy<br />
Consumption<br />
E1606 Total alternative building energy consumption expenses as percentage of total revenue<br />
4375 Direct Building Energy<br />
Consumption<br />
E1607 Annual heating/cooling costs $,€<br />
4376 Direct Building Energy<br />
Consumption<br />
E1608 Annual heating/cooling as percentage of total revenue<br />
4377 Building Certification E2701 Proportion of total real estate owned and/or under management with a certification from LEED<br />
(Leadership in Energy and Environmental Design), BREEAM, GBCA, ABGR, HQE as in percent<br />
4378 Water Consumption E2801 Water consumption in m³<br />
4379 Water Consumption E2803 Groundwater consumption in m³<br />
4380 Smart Metering V1102 Percentage of customer equipped with smart metering applications<br />
4381 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
4382 Portfolio under Coverage V2201 Portfolio under coverage <strong>for</strong> sustainability aspects in m²<br />
4383 Portfolio under Coverage V2202 Portfolio under coverage <strong>for</strong> sustainability as a percentage of total portfolio of real estate owned<br />
and/or managed<br />
4384 Vacancy Rate V3501 Average rate of vacancy positions in percent<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
174
8771 Asset Managers<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4387 Energy Efficiency E0101 Energy consumption, total<br />
4388 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4389 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4390 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4391 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4392 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4393 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4394 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4395 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4396 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4397 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4398 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4399 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4400 Innovation V0401 Total R&D expenses<br />
4401 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4402 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4403 Innovation V0409 Total investments in research on new risk in monetary terms i.e. currency<br />
4404 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4405 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4406 AuM under <strong>ESG</strong> E1801 Value of AuM <strong>for</strong> clients in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
4407 AuM under <strong>ESG</strong> E1802 Value of own AuM in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
4408 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
4409 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
4410 Diversity S1001 Percentage of female employees in relation to total employees<br />
4411 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
4412 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
4413 Microfinance S1201 Direct investments in microfinance in monetary terms i.e. currency<br />
4414 Microfinance S1202 Indirect investments e.g. in microfinance funds and loans to MFIs<br />
4415 Demographic Change S1601 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) In many societies,<br />
demographic change can have several adverse effects on companies' business continuity. E.g. aging<br />
of a population may result in an aging work<strong>for</strong>ce while a continuously low birth rate may aggravate<br />
the problem through shortage of young employees to replace those employees retiring. What are the<br />
efffects of demographic change on your company and how do you seek to offset potentially adverse<br />
effects?<br />
4416 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
4417 Credit Portfolio, Investments V1503<br />
& Prop Trading<br />
Percentage of prop trading activities subjected to <strong>ESG</strong>-screening<br />
4418 Security Writedowns V1601 Amount of security writedowns depreciated or impaired as a percentage of total security writedowns<br />
in structured credit portfolios<br />
4419 Disclosure of Off-Balance V1801 Total value of off-balance sheet assets and liabilities incl. loan commitments, futures, <strong>for</strong>wards,<br />
Sheet Activities<br />
derivatives in monetary terms i.e. currency<br />
4420 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
175
4421 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
176
8773 Consumer Finance<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4424 Energy Efficiency E0101 Energy consumption, total<br />
4425 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4426 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4427 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4428 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4429 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4430 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4431 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4432 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4433 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4434 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4435 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4436 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4437 Innovation V0401 Total R&D expenses<br />
4438 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4439 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4440 Innovation V0409 Total investments in research on new risk in monetary terms i.e. currency<br />
4441 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4442 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
177
8775 Specialty Finance<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4445 Energy Efficiency E0101 Energy consumption, total<br />
4446 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4447 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4448 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4449 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4450 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4451 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4452 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4453 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4454 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4455 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4456 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4457 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4458 Innovation V0401 Total R&D expenses<br />
4459 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4460 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4461 Innovation V0409 Total investments in research on new risk in monetary terms i.e. currency<br />
4462 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4463 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4464 AuM under <strong>ESG</strong> E1801 Value of AuM <strong>for</strong> clients in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
4465 AuM under <strong>ESG</strong> E1802 Value of own AuM in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
4466 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
4467 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
4468 Diversity S1001 Percentage of female employees in relation to total employees<br />
4469 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
4470 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
4471 Microfinance S1201 Direct investments in microfinance in monetary terms i.e. currency<br />
4472 Microfinance S1202 Indirect investments e.g. in microfinance funds and loans to MFIs<br />
4473 Demographic Change S1601 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) In many societies,<br />
demographic change can have several adverse effects on companies' business continuity. E.g. aging<br />
of a population may result in an aging work<strong>for</strong>ce while a continuously low birth rate may aggravate<br />
the problem through shortage of young employees to replace those employees retiring. What are the<br />
efffects of demographic change on your company and how do you seek to offset potentially adverse<br />
effects?<br />
4474 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
4475 Credit Portfolio, Investments V1503<br />
& Prop Trading<br />
Percentage of prop trading activities subjected to <strong>ESG</strong>-screening<br />
4476 Security Writedowns V1601 Amount of security writedowns depreciated or impaired as a percentage of total security writedowns<br />
in structured credit portfolios<br />
4477 Disclosure of Off-Balance V1801 Total value of off-balance sheet assets and liabilities incl. loan commitments, futures, <strong>for</strong>wards,<br />
Sheet Activities<br />
derivatives in monetary terms i.e. currency<br />
4478 Disclosure of Off-Balance<br />
Sheet Activities<br />
V1802 Total value of off-balance sheet assets and liabilities as a percentage of total balance sheet<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
178
4479 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
4480 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
179
8777 Investment Services<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4483 Energy Efficiency E0101 Energy consumption, total<br />
4484 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4485 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4486 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4487 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4488 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4489 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4490 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4491 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4492 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4493 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4494 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4495 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4496 Innovation V0401 Total R&D expenses<br />
4497 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4498 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4499 Innovation V0409 Total investments in research on new risk in monetary terms i.e. currency<br />
4500 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4501 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
4502 Contributions to political<br />
parties<br />
G0101<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
Contributions to political parties as a percentage of total revenues<br />
4503 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
4504 Diversity S1001 Percentage of female employees in relation to total employees<br />
4505 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
4506 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
4507 Microfinance S1203 Percentage of revenues with microfinance-related research<br />
4508 Demographic Change S1601 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) In many societies,<br />
demographic change can have several adverse effects on companies' business continuity. E.g. aging<br />
of a population may result in an aging work<strong>for</strong>ce while a continuously low birth rate may aggravate<br />
the problem through shortage of young employees to replace those employees retiring. What are the<br />
efffects of demographic change on your company and how do you seek to offset potentially adverse<br />
effects?<br />
4509 Research Universe S2001 Percentage of sectors covered by <strong>ESG</strong> criteria<br />
4510 Recommendations S2101 Percentage of recommendation changes due to <strong>ESG</strong> per<strong>for</strong>mance changes<br />
4511 TEEB S2201 Percentage of output on TEEB in relation to total output<br />
4512 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
4513 Credit Portfolio, Investments V1503<br />
& Prop Trading<br />
Percentage of prop trading activities subjected to <strong>ESG</strong>-screening<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
180
8779 Mortgage Finance<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4516 Energy Efficiency E0101 Energy consumption, total<br />
4517 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4518 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4519 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4520 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4521 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4522 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4523 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4524 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4525 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4526 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4527 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4528 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4529 Innovation V0401 Total R&D expenses<br />
4530 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4531 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4532 Innovation V0409 Total investments in research on new risk in monetary terms i.e. currency<br />
4533 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4534 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
4535 Contributions to political<br />
parties<br />
G0101<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
Contributions to political parties as a percentage of total revenues<br />
4536 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
4537 Diversity S1001 Percentage of female employees in relation to total employees<br />
4538 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
4539 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
4540 Microfinance S1201 Direct investments in microfinance in monetary terms i.e. currency<br />
4541 Microfinance S1202 Indirect investments e.g. in microfinance funds and loans to MFIs<br />
4542 Demographic Change S1601 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) In many societies,<br />
demographic change can have several adverse effects on companies' business continuity. E.g. aging<br />
of a population may result in an aging work<strong>for</strong>ce while a continuously low birth rate may aggravate<br />
the problem through shortage of young employees to replace those employees retiring. What are the<br />
efffects of demographic change on your company and how do you seek to offset potentially adverse<br />
effects?<br />
4543 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
4544 Non-Per<strong>for</strong>ming Loans V1401 Percentage of non-per<strong>for</strong>ming loans in relation to total loans<br />
4545 Non-Per<strong>for</strong>ming Loans V1402 Total credit value of non-per<strong>for</strong>ming loans in monetary terms i.e. currency<br />
4546 Credit Portfolio, Investments V1501<br />
& Prop Trading<br />
Percentage of loans subjected to <strong>ESG</strong>-screening<br />
4547 Credit Portfolio, Investments V1502<br />
& Prop Trading<br />
Percentage of loans declined <strong>for</strong> <strong>ESG</strong> risks<br />
4548 Credit Portfolio, Investments V1503<br />
& Prop Trading<br />
Percentage of prop trading activities subjected to <strong>ESG</strong>-screening<br />
4549 Security Writedowns V1601 Amount of security writedowns depreciated or impaired as a percentage of total security writedowns<br />
in structured credit portfolios<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
181
4550 Disclosure of Off-Balance V1801 Total value of off-balance sheet assets and liabilities incl. loan commitments, futures, <strong>for</strong>wards,<br />
Sheet Activities<br />
derivatives in monetary terms i.e. currency<br />
4551 Disclosure of Off-Balance<br />
Sheet Activities<br />
V1802 Total value of off-balance sheet assets and liabilities as a percentage of total balance sheet<br />
4552 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
4553 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
182
8985 Equity Investment Instruments<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4556 Energy Efficiency E0101 Energy consumption, total<br />
4557 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4558 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4559 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4560 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4561 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4562 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4563 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4564 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4565 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4566 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4567 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4568 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4569 Innovation V0401 Total R&D expenses<br />
4570 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4571 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4572 Innovation V0409 Total investments in research on new risk in monetary terms i.e. currency<br />
4573 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4574 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4575 AuM under <strong>ESG</strong> E1801 Value of AuM <strong>for</strong> clients in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
4576 AuM under <strong>ESG</strong> E1802 Value of own AuM in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
4577 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
4578 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
4579 Diversity S1001 Percentage of female employees in relation to total employees<br />
4580 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
4581 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
4582 Microfinance S1201 Direct investments in microfinance in monetary terms i.e. currency<br />
4583 Microfinance S1202 Indirect investments e.g. in microfinance funds and loans to MFIs<br />
4584 Demographic Change S1601 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) In many societies,<br />
demographic change can have several adverse effects on companies' business continuity. E.g. aging<br />
of a population may result in an aging work<strong>for</strong>ce while a continuously low birth rate may aggravate<br />
the problem through shortage of young employees to replace those employees retiring. What are the<br />
efffects of demographic change on your company and how do you seek to offset potentially adverse<br />
effects?<br />
4585 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
4586 Credit Portfolio, Investments V1503<br />
& Prop Trading<br />
Percentage of prop trading activities subjected to <strong>ESG</strong>-screening<br />
4587 Security Writedowns V1601 Amount of security writedowns depreciated or impaired as a percentage of total security writedowns<br />
in structured credit portfolios<br />
4588 Disclosure of Off-Balance V1801 Total value of off-balance sheet assets and liabilities incl. loan commitments, futures, <strong>for</strong>wards,<br />
Sheet Activities<br />
derivatives in monetary terms i.e. currency<br />
4589 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
183
4590 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
184
8995 Nonequity Investment Instruments<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4593 Energy Efficiency E0101 Energy consumption, total<br />
4594 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4595 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4596 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4597 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4598 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4599 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4600 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4601 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4602 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4603 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4604 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4605 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4606 Innovation V0401 Total R&D expenses<br />
4607 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4608 Innovation V0403 Total R&D expenses or funding of research to external partners, suppliers or academic research in<br />
monetary terms i.e. currency<br />
4609 Innovation V0409 Total investments in research on new risk in monetary terms i.e. currency<br />
4610 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4611 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4612 AuM under <strong>ESG</strong> E1801 Value of AuM <strong>for</strong> clients in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
4613 AuM under <strong>ESG</strong> E1802 Value of own AuM in €, $ managed in accordance to <strong>ESG</strong>-criteria<br />
4614 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
4615 Dimensions of Pending Legal G0201<br />
Proceedings<br />
Amount in monetary terms i.e. currency in dispute from legal proceedings<br />
4616 Diversity S1001 Percentage of female employees in relation to total employees<br />
4617 Diversity S1002 Percentage of female FTEs in senior positions in relation to total FTEs in senior positions<br />
4618 Diversity S1003 Percentage of total FTEs from ethnic minority groups<br />
4619 Microfinance S1201 Direct investments in microfinance in monetary terms i.e. currency<br />
4620 Microfinance S1202 Indirect investments e.g. in microfinance funds and loans to MFIs<br />
4621 Demographic Change S1601 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) In many societies,<br />
demographic change can have several adverse effects on companies' business continuity. E.g. aging<br />
of a population may result in an aging work<strong>for</strong>ce while a continuously low birth rate may aggravate<br />
the problem through shortage of young employees to replace those employees retiring. What are the<br />
efffects of demographic change on your company and how do you seek to offset potentially adverse<br />
effects?<br />
4622 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
4623 Credit Portfolio, Investments V1503<br />
& Prop Trading<br />
Percentage of prop trading activities subjected to <strong>ESG</strong>-screening<br />
4624 Security Writedowns V1601 Amount of security writedowns depreciated or impaired as a percentage of total security writedowns<br />
in structured credit portfolios<br />
4625 Disclosure of Off-Balance V1801 Total value of off-balance sheet assets and liabilities incl. loan commitments, futures, <strong>for</strong>wards,<br />
Sheet Activities<br />
derivatives in monetary terms i.e. currency<br />
4626 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
185
4627 Financial Instruments Held in V1901<br />
acc with <strong>ESG</strong>-Criteria<br />
Percentage of financial instruments, investment property held in accordance with <strong>ESG</strong>-criteria<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
186
9533 Computer Services<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4630 Energy Efficiency E0101 Energy consumption, total<br />
4631 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4632 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4633 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4634 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4635 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4636 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4637 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4638 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4639 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4640 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4641 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4642 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4643 Innovation V0401 Total R&D expenses<br />
4644 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4645 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
4646 Contributions to political<br />
parties<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
4647 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
4648 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
4649 Restructuring-related S1101<br />
percentage of total CapEx<br />
Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,<br />
relocation of jobs<br />
training, consulting<br />
4650 Critical Incidents V2701 Total number of critical incidents (incidents having a severe impact on the company´s operations<br />
requiring significant investment or repair to damages or having the potential to generate lawsuits,<br />
litigation or compensation claims) in relation to the total number of clients<br />
4651 Maintenance & Safety S0901 Total spendings in monetary terms i.e. currency on maintenance and safety of equipment (incl. fleet,<br />
trucks, planes, rail cars)<br />
4652 Waste Scope I E0401 Total waste in tonnes<br />
4653 Critical Incidents V2702 Total costs due to critical incidents (incidents having a severe impact on the company´s operations<br />
requiring significant investment or repair to damages or having the potential to generate lawsuits,<br />
litigation or compensation claims) as a percentage of revenue<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
187
9535 Internet<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4656 Energy Efficiency E0101 Energy consumption, total<br />
4657 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4658 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4659 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4660 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4661 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4662 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4663 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4664 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4665 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4666 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4667 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4668 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4669 Innovation V0401 Total R&D expenses<br />
4670 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4671 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
4672 Contributions to political<br />
parties<br />
G0101<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
Contributions to political parties as a percentage of total revenues<br />
4673 Maintenance & Safety S0901 Total spendings in monetary terms i.e. currency on maintenance and safety of equipment (incl. fleet,<br />
trucks, planes, rail cars)<br />
4674 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
4675 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
4676 Human Resource<br />
Management<br />
V0706 Number of vacant positions in product development, programming or business development as a<br />
percentage of total FTEs<br />
4677 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
4678 Critical Incidents V2701 Total number of critical incidents (incidents having a severe impact on the company´s operations<br />
requiring significant investment or repair to damages or having the potential to generate lawsuits,<br />
litigation or compensation claims) in relation to the total number of clients<br />
4679 Critical Incidents V2702 Total costs due to critical incidents (incidents having a severe impact on the company´s operations<br />
requiring significant investment or repair to damages or having the potential to generate lawsuits,<br />
litigation or compensation claims) as a percentage of revenue<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
188
Software<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4682 Energy Efficiency E0101 Energy consumption, total<br />
4683 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4684 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4685 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4686 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4687 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4688 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4689 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4690 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4691 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4692 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4693 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4694 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4695 Innovation V0401 Total R&D expenses<br />
4696 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />
4697 Innovation V0405 Number of patents registered within last 12 month<br />
4698 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
4699 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
4700 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
4701 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4702 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
4703 Contributions to political<br />
parties<br />
G0101<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
Contributions to political parties as a percentage of total revenues<br />
4704 Maintenance & Safety S0901 Total spendings in monetary terms i.e. currency on maintenance and safety of equipment (incl. fleet,<br />
trucks, planes, rail cars)<br />
4705 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
4706 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
4707 Human Resource<br />
Management<br />
V0705 Total number of vacant positions in product development, programming or business development<br />
4708 Human Resource<br />
V0706 Number of vacant positions in product development, programming or business development as a<br />
Management<br />
percentage of total FTEs<br />
4709 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
189
9572 Computer Hardware<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4712 Energy Efficiency E0101 Energy consumption, total<br />
4713 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4714 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4715 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4716 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4717 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4718 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4719 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4720 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4721 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4722 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4723 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4724 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4725 Innovation V0401 Total R&D expenses<br />
4726 Innovation V0405 Number of patents registered within last 12 month<br />
4727 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
4728 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
4729 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
4730 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4731 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4732 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
4733 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
4734 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
4735 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
4736 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
4737 Waste Scope I E0401 Total waste in tonnes<br />
4738 Waste Scope II E0501 Percentage of total waste which is recycled<br />
4739 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
4740 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
4741 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
4742 End of Product Lifecycle E0902<br />
disassembly design process<br />
Percentage of total product output in terms of revenue eligible <strong>for</strong> remanufacture or re-conditioning<br />
processes<br />
4743 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process,<br />
sold or donated to third parties<br />
4744 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
4745 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
4746 Packaging E1001 Total amount of packaging material used in tonnes<br />
4747 Packaging E1002 Packaging material per tonne of output<br />
4748 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
4749 Packaging E1004 Total cost of packaging in $,€<br />
4750 Packaging E1005 Cost of packaging per revenue in percent<br />
4751 Eco-Design E1301 Improvement rate of product energy efficiency compared to previous year<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
190
4752 Recycling Quota E1401 Number of units of products, containers, packages or parts of products returned to company <strong>for</strong><br />
recycling in relation to total output of units p.a.<br />
4753 Recycling Quota E1402 Number of units of products, containers, packages or parts of products returned to company <strong>for</strong><br />
recycling in tonnes in relation to total output of units in tonnes p.a.<br />
4754 Water Consumption E2801 Water consumption in m³<br />
4755 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
4756 Water Consumption E2803 Groundwater consumption in m³<br />
4757 Water Consumption E2804 Waste effluent water in cubic meters<br />
4758 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
4759 Environmental Compatibility E3302 Percentage of revenue from eco-labeled<br />
products (www.eco-label.com)<br />
4760 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
4761 Health & Safety Aspects of<br />
Products<br />
S0501 Total spending on product safety corporate as a percentage of revenue corporate<br />
4762 Health & Safety Aspects of S0502 Percentage of total products sold or shipped corporate subject to product recalls <strong>for</strong> safety or health<br />
Products<br />
reasons<br />
4763 Health & Safety Aspects of<br />
Products<br />
S0503 Spending on product safety per unit produced corporate<br />
4764 Supplier Agreements and S0601 Percentage of total suppliers and supply chain partners screened <strong>for</strong> compliance in accordance with<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
<strong>ESG</strong>-criteria<br />
Infringement<br />
4765 Supplier Agreements and<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
S0602 Percentage of suppliers and supply chain partners audited <strong>for</strong> compliance<br />
Infringement<br />
4766 Supplier Agreements and<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
S0603 Share of supplier that are signatories to the EICC (Electronic Industry Code of Conduct)<br />
Infringement<br />
4767 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
4768 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
4769 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
4770 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
4771 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
4772 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
4773 Vertical range of<br />
manufacturing integration in<br />
Percent<br />
V1701 Vertical range of manufacturing in Percent<br />
4774 Average age of Material V2102 Average age of facilities in years<br />
4775 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
4776 Supply Chain V2801 Total number of suppliers<br />
4777 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
4778 Supply Chain V2803 Turnover of suppliers in percent<br />
4779 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
4780 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
191
9574 Electronic Office Equipment<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4783 Energy Efficiency E0101 Energy consumption, total<br />
4784 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4785 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4786 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4787 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4788 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4789 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4790 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4791 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4792 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4793 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4794 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4795 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4796 Innovation V0401 Total R&D expenses<br />
4797 Innovation V0405 Number of patents registered within last 12 month<br />
4798 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
4799 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
4800 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
4801 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4802 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4803 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
4804 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
4805 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
4806 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
4807 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
4808 Waste Scope I E0401 Total waste in tonnes<br />
4809 Waste Scope II E0501 Percentage of total waste which is recycled<br />
4810 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
4811 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
4812 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
4813 End of Product Lifecycle E0902<br />
disassembly design process<br />
Percentage of total product output in terms of revenue eligible <strong>for</strong> remanufacture or re-conditioning<br />
processes<br />
4814 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process,<br />
sold or donated to third parties<br />
4815 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
4816 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
4817 Packaging E1001 Total amount of packaging material used in tonnes<br />
4818 Packaging E1002 Packaging material per tonne of output<br />
4819 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
4820 Packaging E1004 Total cost of packaging in $,€<br />
4821 Packaging E1005 Cost of packaging per revenue in percent<br />
4822 Eco-Design E1301 Improvement rate of product energy efficiency compared to previous year<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
192
4823 Recycling Quota E1401 Number of units of products, containers, packages or parts of products returned to company <strong>for</strong><br />
recycling in relation to total output of units p.a.<br />
4824 Recycling Quota E1402 Number of units of products, containers, packages or parts of products returned to company <strong>for</strong><br />
recycling in tonnes in relation to total output of units in tonnes p.a.<br />
4825 Water Consumption E2801 Water consumption in m³<br />
4826 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
4827 Water Consumption E2803 Groundwater consumption in m³<br />
4828 Water Consumption E2804 Waste effluent water in cubic meters<br />
4829 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
4830 Environmental Compatibility E3302 Percentage of revenue from eco-labeled<br />
products (www.eco-label.com)<br />
4831 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
4832 Health & Safety Aspects of<br />
Products<br />
S0501 Total spending on product safety corporate as a percentage of revenue corporate<br />
4833 Health & Safety Aspects of S0502 Percentage of total products sold or shipped corporate subject to product recalls <strong>for</strong> safety or health<br />
Products<br />
reasons<br />
4834 Health & Safety Aspects of<br />
Products<br />
S0503 Spending on product safety per unit produced corporate<br />
4835 Supplier Agreements and S0601 Percentage of total suppliers and supply chain partners screened <strong>for</strong> compliance in accordance with<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
<strong>ESG</strong>-criteria<br />
Infringement<br />
4836 Supplier Agreements and<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
S0602 Percentage of suppliers and supply chain partners audited <strong>for</strong> compliance<br />
Infringement<br />
4837 Supplier Agreements and<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
S0603 Share of supplier that are signatories to the EICC (Electronic Industry Code of Conduct)<br />
Infringement<br />
4838 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
4839 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
4840 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
4841 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
4842 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
4843 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
4844 Vertical range of<br />
manufacturing integration in<br />
Percent<br />
V1701 Vertical range of manufacturing in Percent<br />
4845 Average age of Material V2102 Average age of facilities in years<br />
4846 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
4847 Supply Chain V2801 Total number of suppliers<br />
4848 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
4849 Supply Chain V2803 Turnover of suppliers in percent<br />
4850 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
4851 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
193
9576 Semiconductors<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4854 Energy Efficiency E0101 Energy consumption, total<br />
4855 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4856 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4857 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4858 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4859 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4860 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4861 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4862 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4863 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4864 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4865 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4866 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4867 Innovation V0401 Total R&D expenses<br />
4868 Innovation V0405 Number of patents registered within last 12 month<br />
4869 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
4870 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
4871 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
4872 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4873 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4874 Waste Scope I E0401 Total waste in tonnes<br />
4875 Waste Scope II E0501 Percentage of total waste which is recycled<br />
4876 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
4877 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
4878 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
4879 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
4880 Eco-Design E1301 Improvement rate of product energy efficiency compared to previous year<br />
4881 Eco-Design E1303 Use of hazardious material - Amount of mercury used in products<br />
4882 Eco-Design E1304 Use of hazardous material - Amount of PVC used in products<br />
4883 Eco-Design E1305 Use of hazardous material - Amount of bromated flame retardants (BFRs) used in products<br />
4884 Eco-Design E1306 Use of hazardous material - Amount of coltrane used in products<br />
4885 Eco-Design E1307 Use of hazardous material - Amount of polycyclic aromatic hydrocarbons (PAHs) used in products<br />
4886 Recycling Quota E1401 Number of units of products, containers, packages or parts of products returned to company <strong>for</strong><br />
recycling in relation to total output of units p.a.<br />
4887 Recycling Quota E1402 Number of units of products, containers, packages or parts of products returned to company <strong>for</strong><br />
recycling in tonnes in relation to total output of units in tonnes p.a.<br />
4888 Raw Material Reserves E2201 Full day supply of raw material A (B, C, D) in stock<br />
4889 Production Shortfall E2301 Production shortfall caused by material supply constraints in percent (gap between actual production<br />
output and theoretical production output as optimal supply)<br />
4890 Production Shortfall E2302 Monetary impact of production shortfall caused by material supply constraints in monetary terms i.e.<br />
currency<br />
4891 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
4892 Supplier Agreements and<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
Infringement<br />
S0601 Percentage of total suppliers and supply chain partners screened <strong>for</strong> compliance in accordance with<br />
<strong>ESG</strong>-criteria<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
194
4893 Supplier Agreements and<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
Infringement<br />
S0602 Percentage of suppliers and supply chain partners audited <strong>for</strong> compliance<br />
4894 Supplier Agreements and<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
S0603 Share of supplier that are signatories to the EICC (Electronic Industry Code of Conduct)<br />
Infringement<br />
4895 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
4896 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
4897 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
4898 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
4899 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
4900 Vertical range of<br />
manufacturing integration in<br />
Percent<br />
V1701 Vertical range of manufacturing in Percent<br />
4901 Average age of Material V2102 Average age of facilities in years<br />
4902 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
4903 Supply Chain V2801 Total number of suppliers<br />
4904 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
4905 Supply Chain V2803 Turnover of suppliers in percent<br />
4906 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
4907 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
195
9578 Telecommunications Equipment<br />
<strong>ESG</strong> KPI KPI-Label + Definition<br />
4910 Energy Efficiency E0101 Energy consumption, total<br />
4911 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of<br />
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)<br />
4912 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />
4913 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per<br />
FTE, per unit of production volume (e.g. tonnes of steel)<br />
4914 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />
4915 Training & Qualification S0202 Average expenses on training per FTE p.a<br />
4916 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />
4917 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />
4918 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />
4919 Remuneration S0803 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) Do you take <strong>ESG</strong><br />
per<strong>for</strong>mance into account in your per<strong>for</strong>mance agreements? How do you integrate <strong>ESG</strong> principles<br />
within per<strong>for</strong>mance agreements in your company and to what extent do you apply them?<br />
4920 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />
behavior, anti-trust and monopoly practices<br />
4921 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />
4922 Revenues from new<br />
products<br />
V0302 Percentage of new products or modified products introduced less<br />
than 12 months ago<br />
4923 Innovation V0401 Total R&D expenses<br />
4924 Innovation V0405 Number of patents registered within last 12 month<br />
4925 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents<br />
4926 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents<br />
4927 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents<br />
4928 Innovation V0412 Total investments in research on <strong>ESG</strong>-relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. in monetary terms i.e.<br />
currency as a percentage of revenue<br />
4929 Innovation V0413 Percentage of products or services <strong>for</strong><br />
- increasing eco-efficiency of client applications or operations<br />
- developing and using clean technologies<br />
- offsetting climate change, carbon emissions , resource depletion<br />
- increasing fuel-efficiency<br />
- making <strong>ESG</strong>-relevant products operable<br />
(e.g. smart metering, green building technologies)<br />
- financing of <strong>ESG</strong>-relevant products or services<br />
4930 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />
4931 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
4932 Emissions to Air E0305<br />
EPER) Rank 1<br />
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
4933 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 1<br />
4934 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and<br />
EPER) Rank 2<br />
4935 Waste Scope I E0401 Total waste in tonnes<br />
4936 Waste Scope II E0501 Percentage of total waste which is recycled<br />
4937 Waste Scope III E0601 Hazardous waste total in tonnes total<br />
4938 Waste Scope III E0606 Non-hazardous waste total in tonnes total<br />
4939 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design <strong>for</strong><br />
4940 End of Product Lifecycle E0902<br />
disassembly design process<br />
Percentage of total product output in terms of revenue eligible <strong>for</strong> remanufacture or re-conditioning<br />
processes<br />
4941 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process,<br />
sold or donated to third parties<br />
4942 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials<br />
used<br />
4943 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated<br />
material costs<br />
4944 Packaging E1001 Total amount of packaging material used in tonnes<br />
4945 Packaging E1002 Packaging material per tonne of output<br />
4946 Packaging E1003 Breakdown of materials used <strong>for</strong> packaging in percent <strong>for</strong> paper, glass, metal, non-biodegradable<br />
plastic, biodegradable plastic, material from FSC<br />
4947 Packaging E1004 Total cost of packaging in $,€<br />
4948 Packaging E1005 Cost of packaging per revenue in percent<br />
4949 Eco-Design E1301 Improvement rate of product energy efficiency compared to previous year<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
196
4950 Recycling Quota E1401 Number of units of products delivered to company <strong>for</strong> recycling in relation to total output of units<br />
p.a.<br />
4951 Recycling Quota E1402 Products delivered to company <strong>for</strong> recycling in tonnes in relation to total output of units in tonnes<br />
p.a.<br />
4952 Water Consumption E2801 Water consumption in m³<br />
4953 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />
4954 Water Consumption E2803 Groundwater consumption in m³<br />
4955 Water Consumption E2804 Waste effluent water in cubic meters<br />
4956 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites<br />
4957 Environmental Compatibility E3302 Percentage of revenue from eco-labeled<br />
products (www.eco-label.com)<br />
4958 Contributions to political<br />
parties<br />
G0101 Contributions to political parties as a percentage of total revenues<br />
4959 Health & Safety Aspects of<br />
Products<br />
S0501 Total spending on product safety corporate as a percentage of revenue corporate<br />
4960 Health & Safety Aspects of S0502 Percentage of total products sold or shipped corporate subject to product recalls <strong>for</strong> safety or health<br />
Products<br />
reasons<br />
4961 Health & Safety Aspects of<br />
Products<br />
S0503 Spending on product safety per unit produced corporate<br />
4962 Supplier Agreements and S0601 Percentage of total suppliers and supply chain partners screened <strong>for</strong> compliance in accordance with<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
<strong>ESG</strong>-criteria<br />
Infringement<br />
4963 Supplier Agreements and<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
S0602 Percentage of suppliers and supply chain partners audited <strong>for</strong> compliance<br />
Infringement<br />
4964 Supplier Agreements and<br />
Supply Chain Partners<br />
Screened <strong>for</strong> Risk of <strong>ESG</strong><br />
S0603 Share of supplier that are signatories to the EICC (Electronic Industry Code of Conduct)<br />
Infringement<br />
4965 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />
4966 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />
plants ect.<br />
4967 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />
4968 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<br />
4969 Environmental CapEx V1202 CapEx allocation to investments on <strong>ESG</strong> relevant aspects of business such as e.g. eco-design, ecoefficient<br />
production processes, decreasing impact on biodiversity, improving health and safety<br />
conditions of employees or supply chain partners, consulting on integration of <strong>ESG</strong> aspects in change<br />
management, development of products to exploit <strong>ESG</strong> opportunities etc. of operations as a<br />
percentage of total CapEx<br />
4970 Utilisation V1301 Capacity utilisation as a percentage of total available facilities<br />
4971 Vertical range of<br />
manufacturing integration in<br />
Percent<br />
V1701 Vertical range of manufacturing in Percent<br />
4972 Average age of Material V2102 Average age of facilities in years<br />
4973 Brand Value V2401 Value of brand as measured by third-party or external consultancy in monetary terms i.e. currency<br />
incl. name and/or method of valuation<br />
4974 Supply Chain V2801 Total number of suppliers<br />
4975 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers<br />
4976 Supply Chain V2803 Turnover of suppliers in percent<br />
4977 Supply Chain V2804 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) How do you ensure that<br />
your suppliers adhere to a standard of <strong>ESG</strong> compliance similar to that of your company?<br />
4978 Supply Chain V2805 Key Per<strong>for</strong>mance Narrative (Please answer the questions in max. 500 words) When assessing the<br />
per<strong>for</strong>mance of your procurement and purchasing functions: Do you incentivise your procurement<br />
management <strong>for</strong> the selection of <strong>ESG</strong>-per<strong>for</strong>ming suppliers even if you might have to carry a<br />
premium over less expensive suppliers?<br />
© <strong>DVFA</strong> April 2010 ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any <strong>for</strong>m or by any means, electronic,<br />
mechanical, recording, without the prior permission of the copyright holder.<br />
197
EFFAS<br />
THE EUROPEAN FEDERATION<br />
OF FINANCIAL ANALYSTS SOCIETIES<br />
Frankfurt am Main<br />
Operational Office:<br />
Einsteinstrasse 5<br />
D-63303 Dreieich<br />
Telephone: +49-61 03-58 33-48<br />
Telefax: +49-61 03-58 33-35<br />
Email: info@effas.com<br />
Internet: www.effas.com<br />
www.effas.com