About Indicators

 

Greenhouse Gases

There are five main areas to research when covering greenhouse gases. These include:

  • GRI3 -EN16 Total Direct and Indirect greenhouse gas emissions by weight
  • Z-CO2 Emissions/$ Billion Revenue
  • GRI3 -EN17 Other Indirect Emissions
  • Z-ICO2 Indirect Emissions/$Billion Revenue
  • GRI3 -EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved
    Note:This indicator is for initiatives that set targets or reduce GHG emissions. For energy reduction use EN5 and other air pollution/ozone reductions use EN26 (Initiatives to Reduce Product Impacts).
  • GRI3 -EN29 Transportation Impacts
    Includes: Significant environmental impacts of transporting products and other goods and materials used for the organization’s operations, as well as transporting members of the workforce.
  • G3-EC2 Financial implications, risks and opportunities due to climate change
    Report whether management has quantitatively estimated the financial implications (e.g., cost of insurance and carbon credits) of climate change for the organization. Where possible, quantification would be beneficial. If quantified, disclose financial implications and the tools used to quantify.
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Material Use

Total material use and recycle content are main issues of importance with regards to Material Use:

  • GRI 3 –EN1 Materials used by weight or volume
  • GRI 3 –EN2 Percentage of Recycled Input Material Uses

Information relating to amount of product being reclaimed or recycled should be included under “Initiatives to reduce product impact” EN27 .

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Hazardous Spills

The following aspects are of importance when researching hazardous spills:

  • GRI3 -EN23 Total Number and Volume of Spills
  • Z-REC Amount Recovered
  • Z-QI Qualitative Impacts
  • Z-SP Spill Prevention

While not covered by the GRI , the amount recovered, qualitative impacts and spill prevention are of utmost importance. Be sure to include when applicable.

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Water Use

The main issues to examine in terms of water use include the water withdrawal, discharge, and reuse. The following indicators can be used as a guide:

  • GRI3 –EN8 Total Water Withdrawn
  • Z-WI Water drawn/ $Billion Revenue
  • GRI3 -EN9 Water sources significantly affected by withdrawal of water.
  • GRI3 –EN10 % of water recycled and reused
  • GRI3 –EN21 Water Discharge by Quantity and Quality
  • Z-DI Water Discharged/Revenue Million m3/$Billion
  • GRI3 -EN25 Water Bodies significantly affected by runoff

If available include information pertaining to the quality of water discharged to the natural habitat after use. Additionally, beverage companies often have additional metrics used to monitor water use. Include them when available.

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Air Pollution (other than GHG)

Typically, ozone depleting emissions, NOx, SO2 and VOC ’s are the most important and widely reported air pollution metrics. Indicators to cover include:

  • GRI3 –EN19 Emissions Ozone Depleting Substances
  • GRI 3 –EN20 NOx, SO2 , and VOC ’s emissions.
  • Z-NOx Emissions/ $Billion Revenue
  • Z-SO2 Emissions/ $Billion Revenue
  • Z-VOC Emissions/ $Billion Revenue

Depending on industry, companies often report on several more air pollutants such as methane, and particulate matter. Include when available.

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Biodiversity

There are four main areas to research when covering biodiversity. These include:
  • GRI3 –EN11 Operations in or Adjacent to protected areas.
  • GRI3 –EN12 Description of Impact of Operations on Biodiversity
  • GRI3 –EN13 Habitats protected or restored
  • GRI3 –EN14 Strategies and Actions for mitigating impact

The above set of figures should allow the reader to assess both the stock of land disturbed and the annual changes. Disturbance may include both physical and chemical disturbance.

When gathering research on EN12 be sure to include by direct and indirect impacts (from the supply chain) of the company at question.

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Local Procurement

The primary indicator used to research Local Procurement is EC6 . The following subcategories below explain what should type of information should be included:
  • GRI3 –EC6 Use of Locally Based Suppliers:
    a) specify what “local” means
    b) % of locally based goods and suppliers
    c) Company policy on local purchasing
    d) % of procurement dedicated to local purchasing
    e)Weight that “local content” has on purchasing decision
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Capacity Building

When researching Capacity Building, be sure to use the following indicators as a guide:
  • GRI3 -EC7 Local hiring
    Global policy on local hiring
    b) % of Senior Management from local regions
  • GRI3 -EC9 Indirect Economic Impacts (e.g. capacity building, jobs, services, education, FDI , etc.)
    Positive indirect economic impacts
    Negative indirect economic impacts
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Initiatives to Reduce Product/Service Impacts

For some sectors, the impacts of products and services during their use phase (e.g., water consumption of a washing machine) and at the end of their useful life can be equal to or greater in significance than the production phase. The following indicators can be used to research product/service impact:
  • GRI3 –EN26 Initiatives to Reduce Impact of Products/Service
  • GRI3 –EN27 Percentage of Products and Packaging Reclaimed
Note: EN26 , and EN27 are specific to product/service rather than operations. It could include:
  • Materials use (e.g., use of non-renewable, energy-intensive, toxic materials);
  • Water use (e.g., volumes used during production and/or use);
  • Emissions (e.g., GHG , toxic, ozone-depleting emissions);
  • Noise; and
  • Waste (e.g., non-reclaimable, toxic materials/ compounds).

Impacts on biodiversity (EN12) is excluded since it is already covered in other Environmental Indicators.

EN27 is for intiatives taken by company to recycle product content at end of life. For use of recycled content in material input see EN2 under “Material Use.”

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Environmental Expenditures

Resources contributed to environmental expenditures can include:
  • GRI 3 – EN30 Total environmental expenditures
    a) IFAC Costs (excludes non-product output, and non-compliance)
    b) Waste disposal, emissions treatment, & remediation costs c) Prevention and environmental management costs
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Environmental Compliance

The following indicators should be included in Environmental Non-Compliance:
  • GRI3 –EN28 Penalties due to environmental non-compliance
    a) Monetary fines
    b) Non-monetary sanctions
    c) Appeals
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Energy Use

The following six indicators (and their respective intensity measures) outline how to research energy use:
  • GRI3 –EN3 Direct Energy Use – Include information on the total direct energy consumption.
  • Z-ENG Energy Use / $Billion Revenue
  • GRI3 –EN4 Indirect Energy Consumption – This Indicator measures the energy required to produce and deliver purchased electricity and any other intermediate energy products (such as district heat) that involve significant energy consumption upstream from the organization’s reporting boundary.
  • Z-IENG Indirect Energy Use / $Billion Revenue
  • GRI3 -EN5 Energy saved due to conservation and efficiency improvements. – Identify total energy saved by efforts to reduce energy use and increase energy efficiency. Reduced energy consumption from reduced production capacity or outsourcing should not be included in this Indicator.
  • GRI3 –EN6 Initiatives to provide Energy Efficient or Renewable Energy Based Products/Services- Report existing initiatives to reduce the energy requirements of major products/product groups or services.
  • GRI3 –EN7 Initiatives to reduce Indirect Energy Consumption and reduction achieved Identify relevant upstream/downstream indirect energy use in the following four areas:
    - Use of energy-intensive materials;
    - Subcontracted production;
    - Business-related travel; and
    - Employee commuting.
  • Z-IN Internal Energy Index Performance

Please keep in mind that the line is blurry distinguishing GHG and Energy Use and both are quite closely linked. If in doubt consult the GRI guildlines directly for further discussion.

When reporting on a company’s “Internal Energy Index” always include the base year.

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Waste

The waste indicator looks at the quantity, intensity, reclamation and transportation of both hazardous and non-hazardous waste. The following indicators can be used to direct research:
  • GRI3 –EN22 Total Weight of Waste Disposal & Method
    a) Hazardous Waste
    b) Non-Hazardous Waste
  • Z-HZW Hazardous Waste/$Billion Revenue
  • Z-NHZWaste Non-Hazardous Waste/$Billion Revenue
  • Z-RW Recycled,Reused, or Reclaimed Waste/$Billion Revenue
  • GRI 3 –EN24 Hazardous Waste Transported

In addition to absolute figures, be sure to include intensity measures to aid comparison. When reporting on hazardous waste transported, be sure to include total amount, imported, exported and treat waste.

If applicable, also include:
Recycled, Reused or Reclaimed Waste

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Community Impact

The Local Communities indicator relates to corporate programs and corporate philanthropy to civil society and other groups. Contributions can be cash or in-kind:
  • GRI3 –SO1 Programs to manage impact on local communities
    a) Procedures to manage community impact: Should include business processes and systems implemented to manage community impact.
    b) Description of examples: Should include specific examples of initiatives taken in areas of operations to mitigate the community impact and aid development
  • Z-CI Community Investment % of Revenue
  • GRI3 –EC8 Pro-bono/in-kind Infrastructure, public facilities investment
    a) Description of Projects
    b) Total Pro-bono investment
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Employment Equity

Issues relating to Employment Equity fall under the following indicators:
  • GRI3 -LA13 Composition of governance bodies and workforce of employees per category
    a) Gender
    b) Age Group
    c) Ethnicity
    d) Other
  • GRI3 –LA14 Ratio of basic salary of men to women by employee category
    a) Senior Management
    b) Middle Management
    c) Professional
    d) Technical
    e) Administrative
    f) Production
    g) Maintenance
  • GRI3 –HR4 Total number of incidents of discrimination and actions taken (race, color, sex, religion, political opinion, national extraction, or social origin)
    a) # of Incidents
    b) Status and actions taken
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Child Labour

Research on Child Labour can be included under the HR6 indicator:
  • GRI3 –HR6 Operations screened for risk of child labour
    a) International Operations
    b) Contractors/Suppliers Used
    c) Measures taken by organization to eliminate child labour
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Human Rights

This indicator refers to the amount of training provided to employee to uphold human rights, and the company processes put in place to manage and prevent human rights abuses, as well as the violations committed by the company. The applicable GRI indicators are:

  • GRI3 –HR1 Investments screened for human rights violations
    a) # of significant investments screened
    b) % screened of total significant investments
  • GRI3 –HR2 Human rights screenings in supply-chain
    a) % screened of significant contractors/suppliers
    b) % declined because of human rights screening
  • GRI3 –HR3 Human rights processes and training
    a) Total hours of employee Training b) Percentage of Employees Trained
  • GRI3 –HR7 Operations with significant risk of forced labour
    a) Identify type of operations and countries
    b) Report actions taken to eliminate forced labour
  • GRI3 –HR8 Security Personnel with Human Rights Training
    a) Total # of Security Personnel employed directly b) % of security per total workforce c) % of security personnel with HR training d)Training requirements for 3rd party security
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Collective Bargaining

When researching collective bargaining, look for data on the following aspects:
  • GRI3 -LA4 Employees covered by collective bargaining agreements
    a) Total # of employees covered
    b) % of employees covered
  • GRI3 –LA9 Health and safety topics covered in formal agreements with unions
    a) Yes/no
    b) Explain extent of coverage
  • GRI3 –LA5 Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements.
  • GRI3 –HR5 Right to exercise collective bargaining is at risk
    a) Operations at risk identified
    b) Actions taken to support these rights
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Cancer Research

Include any initiatives or significant contributions to Cancer research and/or victims.

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Indigenous Rights

  • GRI3 –HR9 Total number of incidents of violations involving rights of indigenous people and actions taken.

    In addition to the HR9 indicator, users are encouraged to include additional research (when applicable) on:
  • Procedures for dealing with Indigenous Communities
  • Resettlement and land rights a) # of Incidents of resettlement required due to operations
    b) Population affected by resettlement
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HIV/AIDS Research

Include any initiatives or significant contributions to HIV /AIDS research, or to preventing the spread of the disease.

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Employee Wages, Benefits, and Training

  • GRI3 –LA1 Total workforce by employment type, employment contract, and region.
    a)Total workforce
    b) Employment type (fulltime, partime, contract)
    c) Workforce by region
  • GRI3 –LA2 Total number and rate of employee turnover by age group, gender, and region.
    a) Total # of employees leaving
    b)% turnover of entire workforce
  • GRI3 –LA3 Benefits provided
    a) Benefits provided to full time employees
    b) Benefits provided to part-time employees
    c) Employee Wages & Benefits
  • GRI3 –LA10 Average hours of training per year per employee by employee category
  • GRI3 –LA11 Programs for skills management assistance in managing career endings
    a) Availability of professional development
    b) Programs to aid with transition from work to retirement
  • GRI3 –LA12 Percentage of employees receiving regular performance and career development reviews
    a) % of employees who receive formal performance appraisal reviews
  • GRI3 -EC3 Coverage of the organization’s pension plan obligations
    a) Identify Structure of Pension Plan
    b) Estimated Value of Pension Liability
    c) Asset Coverage
    d) % of Employee Contribution
  • GRI3 –EC5 Range of ratios of standard entry level wage compared to local minimum wage
    a) Identify if a significant proportion of workforce is compensated at minimum wage levels
    b) Report ratio of entry level wage vs. regional minimum wage standards
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Military Involvement

Include research or reference to companies involvement and profiteering from conflict regions, or in the manufacturing and/or sales of arms, weapons, and defense industries.

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Occupational Health & Safety

Research on Occupational Health & Safety should include:
  • GRI3 –LA6 Percentage of total workforce represented in health/safety program
    a) Identify Formal Health and Occupational Safety commmittees
    b) % of total workforce represented in formal joint management-worker programs
    c) Organizational level which commitees operate
  • GRI3 –LA7 Occupational Health and Saftey Performance
    a) Injury rate (IR)
    b)Occupational diseases
    c)Lost day rate (LDR)
    d)Absentee rate (AR)
    e)Work-related fatalities
  • GRI3 –LA8 Education, training, counseling, prevention and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases.
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Fair Trade

Include any information as to the fair trade product offering of the company, certifications, or initiatives the company has implemented to support for the fair trade movement.

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Animal Testing

While there are no GRI indicators that cover animal testing, it is an issue of importance. Input any research that you find in this section and/or make recommendations on how it should be reported.

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Government Assistance

Use the following indicator as a guide when gather information on government assistance:
  • GRI3 –EC4 Significant financial assistance received from government
    a) Estimate aggregate of government aid
    b) Report if government participates in shareholder structure

    Note: Government aid could include: Tax relief/credits; Subsidies; Investment grants, research and development grants, and other relevant types of grants; Awards; Royalty holidays; Financial assistance from Export Credit Agencies (ECAs); Financial incentives; and Other financial benefits received or receivable from any government for any operation.
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Direct Economic Impact

Data on the creation and distribution of economic value provide a basic indication of how the organization has created wealth for stakeholders. Use the following guidelines to research:
  • GRI3 –EC1 Direct Economic Impact
    a) Revenue
    b) Operating Costs
    c) Payments to Providers of Capital
    d) Payments to government
    e) Value Retained
    f) Community Investment
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Political Contributions

This indicator helps to provide transparency for lobbying activities for those concerned with the integrity of the practicesand potential impacts on stakeholders. Guidelines for research on this topic include:
  • GRI3 –SO5 Participation in lobbying on public policy
  • GRI3 –SO6 Financial and in-kind contributions to political parties
    a) Company
    b) Political Action Committees (PAC’s)

    Note: PAC ’s money comes from voluntary contributions from employees. PAC ’s typically represent business, labor or ideological interests.
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Anti-Corruption

These indicators look at the steps the company have taken to prevent corruption within their organization. When researching use the following indicators as a guideline:
  • GRI3 -SO2 – % of business units analyzed for risk of corruption
  • GRI3 -SO3 – % of employees trained in anti-corruption procedures
  • GRI3 –SO4 – Actions Taken in Response to incidents of corruption
  • Z-AC Anti-Corruption Practices and Processes: This indicator refers to company practices and processes implemented to prevent corruption
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Anti-Competitive Behavior

When researching anti-competitive behavior, include information in the following areas:
  • GRI3 –SO7 Legal actions for non-competitive practices
    a)# of legal actions brought against company
    b)Monetary value of penalties
  • GRI3 –SO8 Sanctions and non-monetary penalties

    This indicator refers to non-compliance sanctions specifically in regards to anti-competitive behaviour. See EN28 for environmental non compliance, and PR9 for product safety non-compliance or LA6 in the Occupational Health and Safety category for others.
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CEO Compensation

While not covered in the GRI framework CEO Compensation is of key interest to several stakeholder group. It is often stated as an indicator to watch when things are amiss with a company’s governance.

A good reference for CEO Compensation data can be found at: Executive Pay Watch Go to Top

Customer Privacy

Research on customer privacy includes:
  • GRI3 –PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data

Note: Privacy International is an excellent resource to research privacy issues.

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Organics

Include any information pertaining to organic products that the company offers, or support for organic agriculture, or suppliers.

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Customer Satisfaction

Customer satisfaction performance should include the following:
  • GRI3 –PR5 Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.
    a) Frequency
    b) Scope of Studies (sample size, organization wide, etc.
    c) Key conclusions
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Accessibility to Product Information

Product Information and labellings is a key concern to customer safety. The following indicators outline what to look for when researching:
  • GRI3 –PR3 Accessible information to product impacts on labeling
    a) Product sourcing
    b) Content of environmental or social impact
    c) Safe Use
    d) Disposal Information
    e) Other
  • GRI3 –PR4 Non-compliance with voluntary codes concerning product and service information and labeling
    a) # of instances
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Mine Tailings

In order to cover issues specific to the oil and gas industry, this sector specific category has been created. It includes indicators from GRI ’s Mining and Extraction Sector Supplement:
  • GRI -MM6 Describe approach to management of overburden, rock, tailings, and sludges/residues including: - assessment of risks; - structural stability of storage facilities; - metal leaching potential; and - hazardous properties.

Note: When collecting hazardous waste data for reporting, the reporting organisation should use the definitions contained in the regulations which apply to the site.

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Land Reclamation

In order to cover issues specific to the oil and gas industry, the sector specific category has been created. It includes indicators from both the International Petroleum Industry Environmental Conservation Association (IPIECA) reporting framework:
  • IPIECA -ENVA5 Total quantity of materials recycled, reused or reclaimed, that would otherwise have been considered hazardous or non-hazardous wastes.
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Customer Health and Safety

The following indicators outline how companies should be reporting on their Customer Health and Safety performance:
  • GRI3 –PR1 Assessment of health and safety impacts of products and services for improvement
    a) List stages of product life cycle which are assessed
    b) % of products subject to such procedures
  • GRI3 –PR2 Non-compliance with voluntary codes concerning health and safety impacts of products
    a) # of instances
  • GRI3 –PR9 Fines for non-compliance concerning the provision and use of products and services
    a) Monetary Fines
    b) Other sanctions
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Head Office

Head office Location

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Reporting Cycle

Reporting Cycle refers to how often the company issues sustainability reporting. Typically it is Annual or Bi-Annual.

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Assurance

Refers to the auditing or verification company who assurance the company’s sustainability report. The report may be internally or externally audited (or not at all).

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Report Quality

The Report Quality indicator typically refers to GRI or AccountAbility rating of the report quality. It could also refer to other external organizations that measure “quality of reporting” as opposed to performance.

Usually can be found by looking the report up on Corporateregister.com

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Marketing Ethics

Research on Marketing Ethics should include the following:
  • GRI3 –PR6 Programs for adherence to laws, standards, and codes related to marketing communications
  • GRI3 –PR7 Non-compliance with voluntary codes concerning marketing communications
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Other Certifications

This is the area to include information on product certifications that the company may embrace. These certifications could be environmental, fair trade, or pertain to product safety. Some examples include: Smartwood, Energy Saver, Low VOC Paint, Green Options, etc.

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