Acknowledgments In writing this document, <strong>DVFA</strong>’s KPI laboratory was <strong>for</strong>tunate to receive support from many individuals who contributed to the <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong>. We would like to thank all of these people and the organisations they represent <strong>for</strong> sharing their ideas and sharpening our understanding of the potential of <strong>KPIs</strong> <strong>for</strong> <strong>ESG</strong> in the context of investment decisions: Stefan Barthelmes, Prof. Dr. Alexander Bassen, Rob Bauer, Uwe Bergmann, Tommy Borglund, Melissa Brown, Murray Bur<strong>for</strong>d, Dr. Daniela Carosio, B. Cavendish, Hye-Won Choi, Matt Christensen, Cecile Churet, Frank Curtiss, Philippe Desfossés, Jean Philippe Desmartin, Hans Dijkstra, Paul Druckman, Robert Eccles, Robin Edme, Barbara Evans, Daniel Fermon, Daniel Foa, Sarah Forrest, Carl-Johann Francke, Jan de Graaf Frank, Dietlind Freiberg, Gunnar Friede, Ingo Frommen, Magnus Furugard, Sebastian Growe, Claus Gruber, Matthew Haigh, Anne Haunhorst, Gaëtan Herinckx, Dr. Helke Hillebrand, Dieter W. Horst, Lutz Horstick, Anna Hyrske, Marcel Jeucken, Keith L. Johnson, Petra Kachel, Mark Kahlenberg, Frank Klein, Robert Klijn, Matthias Kopp, Thomas Körfgen, Claudia Kruse, Mike Krzus, Annette Kunde, Rob Lake, Floris Lambrechtsen, Martine Leonard, Susan Levermann, Katrin Lieber-Braun, Joachim Löchte, Gianluca Manca, Steve Maslin, Jochen Mathée, Bill McGrew, Pierin Menzli, Fritz Mostböck and his team at Erste Group Research Vienna, Paolo Nazzaro, Andrew Ness, Hiu Ng, René Nicolodi, Burkhard Pahnke, Susan Pennarubia, Marcus Pratsch, Dr. Kay Rathke, Carl Rosen, David Russell, Thomas Schießle, Marisa Schläfke, Joachim Schlange, Michael Schmidt, Ebba Schmidt, Christoph Schwab, Anne Sheehan, Anne Simpson, Florian Sommer, Ingo Speich, Christian Strenger, John Swannick, Dr. Raj Thamotheram, Alison Thomas, Kees van Ardenne, Mark van Clieaf, Pieter van Stijn, Stephane Voisin, Claudia Volk, Dr. Julia Warth, Ingo Wermann, Cynthia A. Williams, Rainer Wunderlin Given that this work is by and large the product of voluntary ef<strong>for</strong>ts, the successful outcome required thorough editing and good DTP skills. Here we would like to thank Julius Kostka and Michael Kolb at <strong>DVFA</strong> <strong>for</strong> helping us get our work into good shape. Hendrik Garz Felix Schnella Ralf Frank April 2010 © <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, mechanical, recording, without the prior permission of the copyright holder.
Content Introduction Oil & Gas 0533 Exploration & Production 0537 Integrated Oil & Gas 0573 Oil Equipment & Services Basic Materials 1353 Commodity Chemicals 1357 Specialty Chemicals 1733 Forestry 1737 Paper 1753 Aluminum 1755 Nonferrous Metals Industrials 2353 Building Materials & Fixtures 2357 Heavy Construction 2713 Aerospace 2717 Defense 2723 Containers & Packaging 2727 Diversified Industrials 2733 Electrical Components & Equipment 2737 Electronic Equipment 2753 Commercial Vehicles & Trucks 2757 Industrial Machinery 0577 Pipelines 0583 Renewable Energy Equipment 0587 Alternative Fuels 1757 Iron & Steel 1771 Coal 1773 Diamonds & Gemstones 1775 General Mining 1777 Gold Mining 1779 Platinum & Precious Metals 2771 Delivery Services 2773 Marine Transportation 2775 Railroads 2777 Transportation Services 2779 Trucking 2791 Business Support Services 2793 Business Training & Employment Agencies 2795 Financial Administration 2797 Industrial Suppliers 2799 Waste & Disposal Services © <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, mechanical, recording, without the prior permission of the copyright holder.
- Page 1 and 2: Key Performance Indicators for Envi
- Page 3: This Exposure Draft KPIs for ESG 3.
- Page 7 and 8: Telecommunications 6535 Fixed Line
- Page 9 and 10: 3. Corporate sustainability include
- Page 11 and 12: Section A: Corporate strategy and E
- Page 13 and 14: The ESG management system serves to
- Page 15 and 16: The company must ensure complete, t
- Page 17 and 18: Format: Throughout this document, i
- Page 19 and 20: 5. Consolidation of data It is not
- Page 21 and 22: 42 Supply Chain V2803 Turnover of s
- Page 23 and 24: 92 Environmental CapEx V1202 CapEx
- Page 25 and 26: 139 Supply Chain V2805 Key Performa
- Page 27 and 28: 0583 Renewable Energy Equipment ESG
- Page 29 and 30: 1353 Commodity Chemicals ESG KPI KP
- Page 31 and 32: 1357 Specialty Chemicals ESG KPI KP
- Page 33 and 34: 1733 Forestry ESG KPI KPI-Label + D
- Page 35 and 36: 448 Supply Chain V2802 Percentage o
- Page 37 and 38: 498 Fatalities & Injuries S0403 Tot
- Page 39 and 40: 555 Supply Chain V2804 Key Performa
- Page 41 and 42: 601 Supply Chain V2801 Total number
- Page 43 and 44: 648 Supply Chain V2803 Turnover of
- Page 45 and 46: 693 Supply Chain V2804 Key Performa
- Page 47 and 48: 737 Supply Chain V2804 Key Performa
- Page 49 and 50: 781 Supply Chain V2802 Percentage o
- Page 51 and 52: 827 Supply Chain V2802 Percentage o
- Page 53 and 54: 874 Supply Chain V2804 Key Performa
- Page 55 and 56:
2713 Aerospace ESG KPI KPI-Label +
- Page 57 and 58:
2717 Defence ESG KPI KPI-Label + De
- Page 59 and 60:
2723 Containers & Packaging ESG KPI
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2727 Diversified Industrials ESG KP
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1106 Eco-Design E1301 Improvement r
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1178 Eco-Design E1301 Improvement r
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1250 Environmental CapEx V1202 CapE
- Page 69 and 70:
1299 Utilisation V1301 Capacity uti
- Page 71 and 72:
1342 Utilisation V1303 Percentage o
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2775 Railroads ESG KPI KPI-Label +
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2779 Trucking ESG KPI KPI-Label + D
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2793 Business Training & Employment
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2797 Industrial Suppliers ESG KPI K
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1608 Environmental CapEx V1202 CapE
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1660 Health & Safety Aspects of Pro
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1723 Contributions to political par
- Page 87 and 88:
1781 Water Consumption E2801 Water
- Page 89 and 90:
3535 Distillers & Vintners ESG KPI
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1929 Supply Chain V2805 Key Perform
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1966 Sustainable, Organic & Fair E3
- Page 95 and 96:
2010 Restructuring-related relocati
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2061 Fatalities & Injuries S0404 To
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2120 Certification of Facilities S0
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2169 Certification of Facilities S0
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2226 Supply Chain V2801 Total numbe
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2273 Recycling Quota E1401 Number o
- Page 107 and 108:
2341 Recycling Quota E1401 Number o
- Page 109 and 110:
2411 Fatalities & Injuries S0401 To
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3765 Footwear ESG KPI KPI-Label + D
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2543 Supply Chain V2804 Key Perform
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4533 Health Care Providers ESG KPI
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2666 Eco-Design E1303 Use of hazard
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2730 Health & Safety Aspects of Pro
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2784 Supply Chain V2803 Turnover of
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2832 Customer Retention V0503 Share
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5337 Food Retailers & Wholesalers E
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5371 Apparel Retailers ESG KPI KPI-
- Page 129 and 130:
5373 Broadline Retailers ESG KPI KP
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5375 Home Improvement Retailers ESG
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3088 Supply Chain V2803 Turnover of
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3131 Supply Chain V2804 Key Perform
- Page 137 and 138:
5555 Media Agencies ESG KPI KPI-Lab
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5751 Airlines ESG KPI KPI-Label + D
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5752 Gambling ESG KPI KPI-Label + D
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3315 Supply Chain V2805 Key Perform
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5755 Recreational Services but othe
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5759 Travel & Tourism ESG KPI KPI-L
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3493 ARPU V0801 Average revenue per
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3538 Customer Satisfaction V0601 Pe
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3589 Water Consumption E2801 Water
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3653 Critical Incidents V2701 Total
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3703 Dimensions of Pending Legal G0
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3762 Generation Portfolio E2601 Per
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3828 Supply Chain V2804 Key Perform
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3867 Security Writedowns V1601 Amou
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3910 Credit Portfolio, Investments
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8536 Property & Casualty Insurance
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8538 Reinsurance ESG KPI KPI-Label
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8575 Life Insurance ESG KPI KPI-Lab
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8633 Real Estate Holding & Developm
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8671 Industrial & Office REITs ESG
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8673 Residential REITs ESG KPI KPI-
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8675 Specialty REITs ESG KPI KPI-La
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8677 Hotel & Lodging REITs ESG KPI
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4421 Financial Instruments Held in
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8775 Specialty Finance ESG KPI KPI-
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8777 Investment Services ESG KPI KP
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4550 Disclosure of Off-Balance V180
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4590 Financial Instruments Held in
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4627 Financial Instruments Held in
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9535 Internet ESG KPI KPI-Label + D
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9572 Computer Hardware ESG KPI KPI-
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9574 Electronic Office Equipment ES
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9576 Semiconductors ESG KPI KPI-Lab
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9578 Telecommunications Equipment E
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EFFAS THE EUROPEAN FEDERATION OF FI