KPIs for ESG - DVFA

3745 Recreational Products
ESG KPI KPI-Label + Definition
2302 Energy Efficiency E0101 Energy consumption, total
2303 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)
2304 GHG Emissions E0201 GHG emissions, total (scope I,II, III)
2305 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per
FTE, per unit of production volume (e.g. tonnes of steel)
2306 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs
2307 Training & Qualification S0202 Average expenses on training per FTE p.a
2308 Maturity of Workforce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)
2309 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$
2310 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options
2311 Remuneration S0803 Key Performance Narrative (Please answer the questions in max. 500 words) Do you take ESG
performance into account in your performance agreements? How do you integrate ESG principles
within performance agreements in your company and to what extent do you apply them?
2312 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive
behavior, anti-trust and monopoly practices
2313 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0
2314 Revenues from new
products
V0302 Percentage of new products or modified products introduced less
than 12 months ago
2315 Innovation V0401 Total R&D expenses
2316 Innovation V0405 Number of patents registered within last 12 month
2317 Innovation V0406 Percentage of patents registered within last 12 month in relation to total number of patents
2318 Innovation V0407 Number of patents due to expire within next 12 month in relation to total number of patents
2319 Innovation V0408 Percentage of patents due to expire within next 12 month in relation to total number of patents
2320 Innovation V0412 Total investments in research on ESG-relevant aspects of business such as e.g. eco-design, ecoefficient
production processes, decreasing impact on biodiversity, improving health and safety
conditions of employees or supply chain partners, consulting on integration of ESG aspects in change
management, development of products to exploit ESG opportunities etc. in monetary terms i.e.
currency as a percentage of revenue
2321 Innovation V0413 Percentage of products or services for
- increasing eco-efficiency of client applications or operations
- developing and using clean technologies
- offsetting climate change, carbon emissions , resource depletion
- increasing fuel-efficiency
- making ESG-relevant products operable
(e.g. smart metering, green building technologies)
- financing of ESG-relevant products or services
2322 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes
2323 Emissions to Air E0304 TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and
2324 Emissions to Air E0305
EPER) Rank 1
TOP 2 components of emissions to air by environmental importance (according to TRI; PRTR; and
EPER) Rank 2
2325 Emissions to Water E0309 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and
EPER) Rank 1
2326 Emissions to Water E0310 TOP 2 components of emissions to water by environmental importance (according to TRI; PRTR; and
EPER) Rank 2
2327 Waste Scope I E0401 Total waste in tonnes
2328 Waste Scope II E0501 Percentage of total waste which is recycled
2329 Waste Scope III E0601 Hazardous waste total in tonnes total
2330 End of Product Lifecycle E0901 Percentage of total product output in terms of revenue which has undergone a design for
2331 End of Product Lifecycle E0902
disassembly design process
Percentage of total product output in terms of revenue eligible for remanufacture or re-conditioning
processes
2332 End of Product Lifecycle E0903 Percentage of total product output in terms of revenue which is reused in the manufacturing process,
sold or donated to third parties
2333 End of Product Lifecycle E0904 Degree to which products (on average) can be recycled calculated as a percentage of all materials
used
2334 End of Product Lifecycle E0905 Degree to which products (on average) can be recycled calculated as a percentage of all associated
material costs
2335 Packaging E1001 Total amount of packaging material used in tonnes
2336 Packaging E1002 Packaging material per tonne of output
2337 Packaging E1003 Breakdown of materials used for packaging in percent for paper, glass, metal, non-biodegradable
plastic, biodegradable plastic, material from FSC
2338 Packaging E1004 Total cost of packaging in $,€
2339 Packaging E1005 Cost of packaging per revenue in percent
2340 Eco-Design E1301 Improvement rate of product energy efficiency compared to previous year
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