| Factor
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Measurement
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Remarks
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| Emissions
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| Greenhouse Gas Emissions, Total GHG emissions (broken down by scope 1, 2 and 3 carbon emissions)
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Tonnes of CO2e
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- ‘greenhouse gas (GHG) emissions’ as defined in the GHG Protocol methodology (https://ghgprotocol.org/calculation-tools) or the ISO 14064-1:2018 standard and, where appropriate, in the European Commission’s Recommendation 2013/179 on the use of common methods to measure and communicate the life cycle environmental performance of products and organisations
- ‘scope 1, 2 and 3 GHG emissions’ means the greenhouse gas emissions referred to in point (1)(e)(i-iii) of Annex III of Regulation (EU) 2016/1011 of the European Parliament and of the Council of 8 June 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the performance of investment funds, and amending Directives 2008/48/EC and 2014/17/EU and Regulation (EU) No 596/2014
- ‘tonnes of CO2’ means tonnes of carbon dioxide equivalent as defined in Article 3(j) of Directive 2003/87/EC of the European Parliament and of the Council of 13 Octobe
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| Emissions of Air Pollutants
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Weight in tonnes of air pollutants
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‘air pollutants’ means Direct Sulphur dioxides (SOx/SO2) emissions, Direct Nitrogen oxides (NOx/NO2) emissions, Direct Ammonia (NH3) emissions, Direct Particulate matter (PM2.5) emissions, Direct Non-methane volatile organic compounds (NMVOC) emissions, Direct total heavy metals (HM) emissions as referred to in Directive (EU) 2016/2284 of the European Parliament and of the Council of 14 December 2016 on the reduction of national emissions of certain atmospheric pollutants, amending Directive 2003/35/EC and repealing Directive 2001/81/EC
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| Emissions of water pollutants
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Weight in tonnes of water pollutants
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‘water pollutants’ means Direct Nitrates emissions (scope 1), Direct Phosphate emissions (scope 1), Direct Pesticides emissions (scope 1), Direct emissions of priority substances (scope 1) as defined in the Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy , Council Directive of 12 December 1991 concerning the protection of waters against pollution caused by nitrates from agricultural sources (91/676/EEC), Council Directive 91/271/EEC of 21 May 1991 concerning urban waste-water treatment 235 and Directive 2010/75/EU of the European Parliament and of the Council of 24 November 2010 on industrial emissions (integrated pollution prevention and control)
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| Emissions of inorganic pollutants
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Weight in tonnes of inorganic pollutants
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‘inorganic pollutants’ means emissions within or lower than the emission levels associated with the best available techniques (BAT-AEL) ranges set out in the Best Available Techniques Reference Document (BREF) for the Large Volume Inorganic Chemicals - Solids and Others industry
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| Carbon Footprint
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Tonnes of CO2
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‘carbon footprint’ is an absolute or relative measure of GHG emissions as defined above in GHG emissions
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| Fossil fuel sectors
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% or total
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‘fossil fuel sectors’ relates to the production, processing, distribution, storage or combustion of fossil fuels, with the exception of investment related to clean vehicles as defined in Article 4 of Directive 2009/33/EC of the European Parliament and of the Council on the promotion of clean and energy-efficient road transport vehicles
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| Reduction policies or initiatives on the use and production of fossil fuels
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Presence/lack of reduction policies or initiatives in place on the use and production of fossil fuels
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‘fossil fuel sectors’ relates to the production, processing, distribution, storage or combustion of fossil fuels, with the exception of investment related to clean vehicles as defined in Article 4 of Directive 2009/33/EC of the European Parliament and of the Council on the promotion of clean and energy-efficient road transport vehicles
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| Compliance with Paris Agreement targets
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yes/no
|
‘national emissions reduction commitments’ for EU countries, these are obligations to reduce emissions of a given substance, specifying the minimum emission reductions that have to be achieved in the target calendar year, as a percentage of the total of emissions released during the base year (2005), as per Directive (EU) 2016/2284 of the European Parliament and of the Council of 14 December 2016 on the reduction of national emissions of certain atmospheric pollutants, amending Directive 2003/35/EC and repealing Directive 2001/81/EC (OJ L, 17.12.2016, pp. 1-31). For other countries, refer when available to intended nationally determined contributions to reduction in GHG emissions under the United National Framework Convention on Climate Change (UNFCCC)
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| Reduction policies or initiatives on emissions
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| Energy Efficiency
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| Energy consumption intensity
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| Use of renewable sources of energy
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| Water Usage
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| Water consumption intensity
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| Waste Production
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| Production of hazardous waste
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| Reusability/Recyclability
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| Biodiversity and Ecosystems
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| Presence/operations (e.g. own, via value chain) in geographic areas impacted by soil degradation
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| Presence/operations (e.g. own, via value chain) in geographic areas and industries that are particularly dependent on biodiversity and ecosystem services
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| Presence/operations (e.g. own, via value chain) in protected areas or areas of high biodiversity value outside protected areas
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| Operations (e.g. own, via value chain) affecting IUCN Red List species and/or national conservation list species
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| Environmental Hazards
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| Presence/operations (e.g. own, via value chain) in areas likely to be affected by heatwaves
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| Presence/operations (e.g. own, via value chain) in areas likely to be affected by water scarcity
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| Presence/operations (e.g. own, via value chain) in areas likely to be affected by floods
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| Presence/operations (e.g. own, via value chain) in areas likely to be affected by coastal erosion
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| Presence/operations (e.g. own, via value chain) in areas likely to be affected by wildfires
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| Factor
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Measurement
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Remarks
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| Community and Society
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| Relations with local communities (networks)
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| Social impact of products and services
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| Employee Relationships and Labour Standards
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| Freedom of association and right to organise
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| Forced labour
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| Minimum age and child labour
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| Equal representation
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| Equal remuneration
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| Discrimination
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| Human capital management and employee relations (training and development opportunities)
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| Workplace health and safety
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| Customer Relationships
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| Customer protection and product responsibility
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| Personal data security and privacy
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| Rights of customers to obtain information about ESG factors
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| Quality and innovation in customer relations
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| Human Rights
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| Contribution to human rights projects
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| Povery and Famine
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| Contribution to poverty reduction
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