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KPIs for ESG - DVFA

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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 />

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