This questionnaire provides an overview for measuring ESG performance. With this questionnaire it can be evaluated whether a) a company actively addresses the ESG impacts of its business activities and b) whether a company sustainably delivers positive and measurable performance in all value dimensions (economic, social, environmental and governance/compliance) for society and the economy.
Table of contents
1.1 Value dimension Economy
The value dimension Economy assesses the financial and ESG performance of a company.
1.1.1 KPI development
Enter the historical development of the following key figures over the last 3 years and a forecast for the current company year:
- Turnover (in mEUR)
- EBITDA (in mEUR)
- Operating cash flow (in mEUR)
- Investments (CAPEX) (in mEUR)
- Number of sustainable/social products (#)
1.1.2 Soft factors
Indicate the number of measures taken to increase research and development and briefly describe them
Indicate the number of measures taken to create sustainable products and briefly describe them
1.1.3 Documentation/reporting
Is the value dimension of business documented in a sustainability report (e.g. GRI)?
Number of KPIs measured?
Are objectives and risks sufficiently explained?
1.1.4 Economic relevance (dividend to society)
Amount of investment plus taxes
Taxes in relation to EBT (%) and international taxes paid
EBITDA in relation to market/industry (%)
1.2 Value dimension Social/People
1.2.1 KPI development
Enter the historical development of the following key figures over the last 3 years and a forecast for the current company year:
- Average number of employees (FTE)
- New hirings (FTE)
1.2.2 Soft factors
Indicate the number of activities that will be set to improve workplace
Are there plans to reduce staff?
Costs of training measures in the Group (mEUR)
Are human rights respected (especially in the case of international companies)?
Is the focus on recruiting under 20s or over 50s?
Other characteristic (freely selectable): (e.g. employee satisfaction, co-determination possibilities, bonus systems, etc.):
1.2.3 Documentation/reporting
Is the social value dimension documented in a sustainability report (e.g. GRI)?
Is the social value dimension presented in an integrated report?
Number of KPIs measured?
Are objectives and risks sufficiently explained?
Are plan/actual deviations presented?
1.2.4 Economic relevance (dividend to society)
Number of employees multiplied by average remuneration
Employee hiring in relation to unemployed in the company’s main market (%)
Average remuneration in relation to the market (%)
1.3 Value dimension Environment
The environmental value dimension describes and evaluates the company’s use of natural resources, in particular the resource-conserving and energy-efficient use of production factors.
1.3.1 KPI development
Enter the historical development of the following key figures over the last 3 years and a forecast for the current company year:
- Energy consumption (Consumed electricity) (GWh) – percentage renewable
- Water consumption (Consumed water) (m3)
- Waste (Production of waste) (t)
- Percentage waste recycled (%)
- CO2 emissions (carbon footprint) (tCO2e)
- etc
1.3.2 Soft factors
Number of measures to reduce the use of raw materials
Number of measures to reduce Co2 emissions
Development of energy costs in % of turnover
Number of environmental accidents
How energy efficient are sites/factories?
Other characteristic (freely selectable)
1.3.3 Documentation/reporting
Is the environmental value dimension documented in a sustainability report (e.g. GRI, ISO 14001)?
Is the environmental value dimension presented in an integrated report?
Number of KPIs measured?
Are objectives and risks sufficiently explained?
Are plan/actual deviations presented?
1.3.4 Economic relevance (dividend to society)
Percentage of reduced resource use (%)
Co2 emissions in relation to other market participants (%)
Recycling rate in relation to competitors (%)
1.4 Value dimension Compliance/Governance
The Compliance value dimension describes and evaluates the quality of a company’s compliance with rules of conduct and laws.
1.4.1 KPI development
Enter the historical development of the following information over the last 3 years and a forecast for the current company year:
- Are there written documented rules of procedure? (Yes/No/Partial)
- Is there a code of conduct established by the company? (Yes/No/Partial)
- Is there a documented internal control system? (Yes/No/Partial)
- Is there a documented risk management system? (Yes/No/Partial)
- Is there a zero tolerance policy on corruption? (Yes/No/Partial)
1.4.2 Soft factors
Number of compliance/governance trainings for employees
Has a whistleblower hotline been set up or similar measures taken?
Lobbying and donations to political parties
Are the rules and regulations updated on an ongoing basis?
Is the remuneration structure of the board of directors appropriate in relation to the average income?
Other characteristic (freely selectable): (e.g. communication of decision-making structures in the company, meeting minutes about regular meetings, suppliers involved, etc):
1.4.3 Documentation/reporting
Is the Compliance value dimension documented in a sustainability report (e.g. GRI)?
Is the value dimension of compliance presented in an integrated report?
Number of KPIs measured?
Are objectives and risks sufficiently explained?
Are plan/actual deviations presented?
1.4.4 Economic relevance (dividend to society)
Corruption cases/penalties (None, Insignificant, Significant)
Are business ethics integrated into the processes? (Yes/No/Partial)
Are agendas for community/towns taken over? (Yes/No)
Conclusio
Evaluation of your ESG performance is essential for ESG Reporting or –Rating. There are numerous rating schemes in the market that are used for company evaluation. Before starting your ESG reporting, you should set up an organisational project to implement ESG measures in your company. Contact us for support.
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