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KPIs for ESG - DVFA

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1733 Forestry<br />

<strong>ESG</strong> KPI KPI-Label + Definition<br />

377 Energy Efficiency E0101 Energy consumption, total<br />

378 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 />

379 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />

380 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 />

381 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />

382 Training & Qualification S0202 Average expenses on training per FTE p.a<br />

383 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />

384 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />

385 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />

386 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 />

387 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />

behavior, anti-trust and monopoly practices<br />

388 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />

389 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 />

390 Emission Rights E1101 Total number of EUA(European Union Allowance Unit) on hand at end of reported period<br />

391 Emission Rights E1102 Total income (expenditure) on emission rights traded (emission rights bought) as a percentage of<br />

revenue<br />

392 Remediation E1201 Expenditure <strong>for</strong> remediation, reclamation and decommissioning total in monetary terms i.e. currency<br />

393 Remediation E1203 Environmental spending <strong>for</strong> R&D, site rehabilitation and environmental monitoring total in monetary<br />

terms i.e. currency<br />

394 Remediation E1205 Total amount of reserves <strong>for</strong> future environmental remediation, emissions, accident costs in<br />

monetary terms i.e. currency<br />

395 Water Consumption E2801 Water consumption in m³<br />

396 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />

397 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 />

398 Fatalities & Injuries S0403 Total number of fatalities in relation to FTEs<br />

399 Fatalities & Injuries S0404 Total number of injuries in relation to FTEs<br />

400 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />

401 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 />

402 Maintenance & safety S0902 Total spendings in monetary terms i.e. currency on maintenance and safety of production sites,<br />

plants ect.<br />

403 Customer Retention V0503 Share of market by product, product line, segment, region or total<br />

404 Customer Satisfaction V0601 Percentage of total customers surveyed comprising satisfied customers<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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