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KPIs for ESG - DVFA

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3577 Food Products<br />

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

1977 Energy Efficiency E0101 Energy consumption, total<br />

1978 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 />

1979 GHG Emissions E0201 GHG emissions, total (scope I,II, III)<br />

1980 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 />

1981 Staff Turnover S0101 Percentage of FTEs leaving p.a./total FTEs<br />

1982 Training & Qualification S0202 Average expenses on training per FTE p.a<br />

1983 Maturity of Work<strong>for</strong>ce S0301 Age structure/distribution (number of FTEs per age group, 10-year intervals)<br />

1984 Remuneration S0801 Total amount of bonuses, incentives and stock options paid out in €,$<br />

1985 Remuneration S0802 Total number of FTEs who receive 90 % of total amount of bonuses, incentives and stock options<br />

1986 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 />

1987 Litigation risks V0101 Expenses and fines on filings, law suits related to anti-competitive<br />

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

1988 Corruption V0201 Percentage of revenues in regions with Transparency International corruption index below 6.0<br />

1989 Revenues from new<br />

products<br />

V0302 Percentage of new products or modified products introduced less<br />

than 12 months ago<br />

1990 Innovation V0401 Total R&D expenses<br />

1991 Innovation V0402 Total R&D expenses in monetary terms i.e. currency as a percentage of total revenue<br />

1992 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 />

1993 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 />

1994 Emissions to Air E0301 Total CO2,NOx, SOx, VOC emissions in million tonnes<br />

1995 Waste Scope I E0401 Total waste in tonnes<br />

1996 Waste Scope II E0501 Percentage of total waste which is recycled<br />

1997 Gene Modified Organisms E1501 Share of products containing genetically modified organisms or ingredients containing genetically<br />

1998 Expenditure <strong>for</strong> Veterinary<br />

Pharmaceuticals, Seeds,<br />

Herbicides, Pesticides and<br />

Other Drugs<br />

1999 Expenditure <strong>for</strong> Veterinary<br />

Pharmaceuticals, Seeds,<br />

Herbicides, Pesticides and<br />

Other Drugs<br />

2000 Expenditure <strong>for</strong> Veterinary<br />

Pharmaceuticals, Seeds,<br />

Herbicides, Pesticides and<br />

Other Drugs<br />

2001 Expenditure <strong>for</strong> Veterinary<br />

Pharmaceuticals, Seeds,<br />

Herbicides, Pesticides and<br />

other drugs<br />

modified organisms in %<br />

E1901 Expenditure <strong>for</strong> veterinary pharmaceuticals total in monetary terms i.e. currency<br />

E1903 Expenditure <strong>for</strong> seeds total 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 />

2002 Water Consumption E2801 Water consumption in m³<br />

2003 Water Consumption E2802 Water (in m³) used per amount (e.g. in tonnes) of product manufactured<br />

2004 Water Consumption E2803 Groundwater consumption in m³<br />

2005 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 />

2006 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 />

2007 Sustainable, Organic & Fair E3103 Percentage of fish certifed according to recognised certification schemes <strong>for</strong> sustainable fishing (MSC<br />

Trade Products<br />

- Marine Stewardship Council)<br />

2008 Certification of Facilities S0704 Percentage of total facilities certificated according to ISO 9001, SA 8000 or OHSAS18001 standards<br />

2009 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 />

© <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 />

87

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