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KPIs for ESG - DVFA

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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

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