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KPIs for ESG - DVFA

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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 />

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