KPIs for ESG - DVFA

0587 Alternative Fuels
ESG KPI KPI-Label + Definition
219 Energy Efficiency E0101 Energy consumption, total
220 Energy Efficiency E0102 Energy consumption, specific (intensity); Options: per unit of
revenue, per FTE, per unit of production volume (e.g. tonnes of steel)
221 GHG Emissions E0201 GHG emissions, total (scope I,II, III)
222 GHG Emissions E0202 GHG emissions, specific; Options: per unit of revenue, per
FTE, per unit of production volume (e.g. tonnes of steel)
223 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs
224 Training & Qualification S0202 Average expenses on training per FTE p.a
225 Maturity of Workforce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)
226 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$
227 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options
228 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?
229 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive
behavior, anti-trust and monopoly practices
230 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0
231 Innovation V0401 Total R&D expenses
232 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue
233 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
234 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
235 Innovation V0415 Percentage of total revenue from products or services fostering eco-efficiency, clean technologies or
offsetting climate change or carbon emissions
236 Supply Constraints E1704 Percentage of material supply of cobalt covered by hedging contracts
237 Supply Constraints E1705 Percentage of revenue from products that contain cobalt to total revenue
238 Supply Constraints E1706 Total cobalt purchased
239 Raw Material Reserves E2201 Full day supply of raw material A (B, C, D) in stock
240 Production Shortfall E2301 Production shortfall caused by material supply constraints in percent (gap between actual production
output and theoretical production output as optimal supply)
241 Production Shortfall E2302 Monetary impact of production shortfall caused by material supply constraints in monetary terms i.e.
currency
242 Water Consumption E2801 Water consumption in m³
243 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured
244 Water Consumption E2803 Groundwater consumption in m³
245 Water Consumption E2804 Waste effluent water in cubic meters
246 Environmental Compatibility E3301 Number of sites with ISO 14001 certification / number of total sites
247 Contributions to political
parties
248 Restructuring-related
relocation of jobs
G0101 Contributions to political parties as a percentage of total revenues
S1101 Total cost of relocation in monetary terms i.e. currency incl. Indemnity, pay-off, outplacement, hiring,
training, consulting
249 Customer Retention V0501 Percentage of new customers in reported period in relation to total customers
250 Customer Retention V0503 Share of market by product, product line, segment, region or total
251 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers
252 Impact of Subsidies V1003 Percentage of business in markets with feed-in tariffs or regulated pricing structure
253 Utilisation V1301 Capacity utilisation as a percentage of total available facilities
254 Supply Chain V2801 Total number of suppliers
255 Supply Chain V2802 Percentage of sourcing from 3 biggest external suppliers
256 Supply Chain V2803 Turnover of suppliers in percent
257 Supply Chain V2804 Key Performance Narrative (Please answer the questions in max. 500 words) How do you ensure that
your suppliers adhere to a standard of ESG compliance similar to that of your company?
258 Supply Chain V2805 Key Performance Narrative (Please answer the questions in max. 500 words) When assessing the
performance of your procurement and purchasing functions: Do you incentivise your procurement
management for the selection of ESG-performing suppliers even if you might have to carry a
premium over less expensive suppliers?
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