Criteria
Guidance
Section
Detail
B/D
Criteria
Policy
Environmental policy
Breadth
The company shares its environmental policies.
Depth
Environmental policy includes water.
Depth
Environmental policy includes climate change.
Depth
Environmental policy includes energy.
Depth
Environmental policy includes biodiversity.
Depth
Environmental policy includes waste management.
Depth
Environmental policy includes hazardous materials.
Depth
Environmental policy includes responsible sourcing.
Social policy
Breadth
The company shares its social policies.
Depth
Social policy includes human rights issues.
Depth
Social policy includes product safety.
Depth
Social policy includes customer privacy.
Depth
Social policy includes stakeholder engagement.
Depth
Social policy includes data security.
Depth
Social policy includes customer/community related issues.
Depth
Social policy includes child labor.
Depth
Social policy includes forced labor.
Depth
Social policy includes freedom of association.
Depth
Social policy includes non discrimination.
Depth
Social policy includes diversity and inclusion.
Depth
Social policy includes gender equality.
Depth
Social policy includes labor privacy.
Depth
Social policy includes health and safety.
Depth
Social policy includes human resources development.
Governance policy
Breadth
The company shares its governance policies.
Depth
Governance policy includes board diversity issues.
Depth
Governance policy includes risk management.
Depth
Governance policy includes supplier code of conduct.
Depth
Governance policy includes business ethics.
Depth
Governance policy includes anti-corruption.
Depth
Governance policy incudes executive compensation.
Depth
Governance policy includes donations.
Depth
Governance policy includes related party transactions.
Depth
Governance policy includes succession planning.
Supply chain policy
Breadth
The company shares its Supplier Code of Conduct.
Depth
Supplier Code of Conduct includes environmental issues.
Depth
Supplier Code of Conduct includes social issues.
Depth
Supplier Code of Conduct includes governance issues.
Stakeholder Engagement
Stakeholder map
Breadth
The company shares its stakeholder map.
Depth
The shared stakeholder map includes 3nvironment.
Depth
The shared stakeholder map includes public/media.
Depth
The shared stakeholder map includes community.
Depth
The shared stakeholder map includes NGOs.
Depth
The shared stakeholder map includes government.
Depth
The shared stakeholder map includes customers.
Depth
The shared stakeholder map includes supply chain.
Depth
The shared stakeholder map includes employees.
Depth
The shared stakeholder map includes shareholders.
Stakeholder objectives
Breadth
The company shares objectives for its stakeholders.
Depth
The company shares objectives for environment.
Depth
The company shares objectives for public/media.
Depth
The company shares objectives for community.
Depth
The company shares objectives for NGOs.
Depth
The company shares objectives for government.
Depth
The company shares objectives for customers.
Depth
The company shares objectives for supply chain.
Depth
The company shares objectives for employees.
Depth
The company shares objectives for shareholders.
Materiality
Materiality matrix
Breadth
The company shares process for selecting material issues.
Breadth
The company shares list of material issues.
Depth
The shared list of material issues includes environmental issues.
Depth
The shared list of material issues includes social issues.
Depth
The shared list of material issues includes issues related to governance.
Breadth
The company shares its materiality matrix.
Depth
The company shares assessment of material issues for company.
Depth
The company shares assessment of material issues for stakeholders.
KPIs
Environmental KPIs
Breadth
The company shares its environmental KPIs.
Depth
The company shares its KPIs related to water.
Depth
The company shares its KPIs related to climate change/emissions.
Depth
The company shares its KPIs related to energy.
Depth
The company shares its KPIs related to waste management.
Depth
The company shares its KPIs related to biodiversity.
Depth
The company shares its KPIs related to hazardous materials.
Depth
The company shares its KPIs related to responsible sourcing.
Social KPIs
Breadth
The company shares its social KPIs.
Depth
The company shares its KPIs related to diversity.
Depth
The company shares its KPIs related to health and safety.
Depth
The company shares its KPIs related to gender equality.
Depth
The company shares its KPIs related to product responsibility.
Governance KPIs
Breadth
The company shares its governance KPIs.
Breadth
The company shares its board diversity KPIs.
Depth
The company shares its KPIs related to age diversity.
Depth
The company shares its KPIs related to tenure diversity.
Depth
The company shares its KPIs related to experience diversity.
Depth
The company shares its KPIs related to gender diversity.
Depth
The company shares its KPIs related to geographical diversity.
Depth
The company shares its KPIs related to race diversity.
Depth
The company shares its KPIs related to background/education diversity.
Depth
The company shares its KPIs related to stakeholder relations diversity.
Breadth
The company shares its executive compensation KPIs.
Depth
The company shares its financial KPIs related to executive compensation.
Depth
The company shares its non-financial KPIs related to executive compensation.
Depth
The company shares its environmental KPIs related to executive compensation.
Depth
The company shares its social KPIs related to executive compensation.
Depth
The company shares its governance KPIs related to executive compensation.
Breadth
The company shares its compliance KPIs.
Depth
The company shares its KPIs related to ethics.
Depth
The company shares its KPIs related to anti-corruption.
Depth
The company shares its KPIs related to supplier code of conduct.
Targets
Environmental targets
Breadth
The company shares its environmental targets.
Depth
The company shares its targets related to water.
Depth
The company shares its targets related to climate change/emissions.
Depth
The company shares its targets related to energy.
Depth
The company shares its targets related to waste management.
Depth
The company shares its targets related to biodiversity.
Depth
The company shares its targets related to hazardous materials.
Depth
The company shares its targets related to responsible sourcing.
Env. targets for value chain
Breadth
The company shares its environmental targets for value chain.
Environmental stewardship
Breadth
The company shares its targets for environmental stewardship.
Social targets
Breadth
The company shares its social targets.
Depth
The company shares its targets related to diversity and inclusion.
Depth
The company shares its targets related to health and safety.
Depth
The company shares its targets related to human rights and labor practices.
Depth
The company shares its targets related to product design and portfolio.
Social targets for value chain
Breadth
The company shares its social targets for value chain.
Community empowerment
Breadth
The company shares its targets for community empowerment.
Governance targets
Breadth
The company shares its governance targets.
Depth
The company shares its targets related to board diversity.
Depth
The company shares its targets related to executive compensation.
Depth
The company shares its targets related to compliance.
Value chain
Breadth
The company shares its governance targets for value chain.
Stewardship
Breadth
The company shares its targets for partnership for goals.
Strategy
Business model
Breadth
The company shares its value creation process visually.
Breadth
The company shares its business model.
Depth
The company shares its assessment of human resources as a capital.
Depth
The company shares its assessment of financial resources as a capital.
Depth
The company shares its assessment of manufactured resources as a capital.
Depth
The company shares its assessment of natural resources as a capital.
Depth
The company shares its assessment of relationship resources as a capital.
Depth
The company shares its assessment of intellectual resources as a capital.
Strategy link with SDGs
Breadth
The company aligns its strategy with SDGs.
Depth
The company aligns its strategy with SDG 1: No Poverty and shares it.
Depth
The company aligns its strategy with SDG 2: No Hunger and shares it.
Depth
The company aligns its strategy with SDG 3: Good Health and Well Being and shares it.
Depth
The company aligns its strategy with SDG 4: Quality Education and shares it.
Depth
The company aligns its strategy with SDG 5: Gender Equality and shares it.
Depth
The company aligns its strategy with SDG 6: Clean Water and Sanitation and shares it.
Depth
The company aligns its strategy with SDG 7: Affordable and Clean Energy and shares it.
Depth
The company aligns its strategy with SDG 8: Decent Work and Economic Growth and shares it.
Depth
The company aligns its strategy with SDG 9: Industry Innovation and Infrastructure and shares it.
Depth
The company aligns its strategy with SDG 10: Reduced Inequality and shares it.
Depth
The company aligns its strategy with SDG 11: Sustainable Cities and Communities and shares it.
Depth
The company aligns its strategy with SDG 12: Responsible Consumption and Production and shares it.
Depth
The company aligns its strategy with SDG 13: Climate Action and shares it.
Depth
The company aligns its strategy with SDG 14: Life Below Water and shares it.
Depth
The company aligns its strategy with SDG 15: Life on Land and shares it.
Depth
The company aligns its strategy with SDG 16: Peace and Justice Strong Institutions and shares it.
Depth
The company aligns its strategy with SDG 17: Partnerships for the Goals and shares it.
Board
Board charter
Breadth
The company shares its Board Charter.
Depth
The company defines and shares issues related to appointment and remuneration in its board charter.
Depth
The company defines and shares issues related to succession planning in its board charter.
Depth
The company defines and shares issues related to board independence in its board charter.
Depth
The company defines and shares issues related to access to information/independent advice in its board charter.
Depth
The company defines and shares issues related to training/orientation in its board charter.
Depth
The company defines and shares issues related to board evaluation in its board charter.
Depth
The company defines and shares issues related to role of the chair in its board charter.
Depth
The company defines and shares issues related to duties of the members in its board charter.
Depth
The company defines and shares issues related to committees in its board charter.
Depth
The company defines and shares issues related to conflict of interest and related party transactions in its board charter.
Depth
The company defines and shares issues related to code of conduct in the board charter.
Board responsibilities
Breadth
The company shares the role of the board in its Charter.
Depth
The company defines and shares that strategy is one of the board's responsibilities.
Depth
The company defines and shares that audit is one of the board's responsibilities.
Depth
The company defines and shares that risk management is one of the board's responsibilities.
Depth
The company defines and shares that sustainability is one of the board's responsibilities.
Depth
The company defines and shares that internal control is one of the board's responsibilities.
Depth
The company defines and shares that ethics is one of the board's responsibilities.
Board composition
Breadth
The company shares a board skills matrix.
Depth
The company shares sustainability as skill in skills matrix.
Depth
The company shares human resources as skill in skills matrix
Depth
The company shares stakeholder engagement as skill in skills matrix.
Depth
The company shares risk management as skill in skills matrix.
Implementation
Section
Detail
B/D
Criteria
Results
Environmental outcomes
Breadth
The company shares its environmental performance results.
Depth
The company shares its performance results related to water.
Depth
The company shares its performance results related to climate change/emissions.
Depth
The company shares its performance results related to energy.
Depth
The company shares its performance results related to waste management.
Depth
The company shares its performance results related to biodiversity.
Depth
The company shares its performance results related to hazardous materials.
Depth
The company shares its performance results related to responsible sourcing.
Env. outcomes coverage
Breadth
The company shares its environmental performance results by geography.
Breadth
The company shares its environmental performance results for supply chain.
Env. stewardship results
Breadth
The company shares its environmental performance results for environmental stewardship.
Social outcomes
Breadth
The company shares its social performance results.
Depth
The company shares its performance results related to diversity and inclusion.
Depth
The company shares its performance results related to health and safety.
Depth
The company shares its performance results related to human rights and labor practices.
Depth
The company shares its performance results related to product design and portfolio.
Social outcomes coverage
Breadth
The company shares its social performance results by employee group.
Breadth
The company shares its social performance results by geography.
Breadth
The company shares its social performance results for supply chain.
Community empowerment results
Breadth
The company shares its social performance results for community empowerment.
Governance outcomes
Breadth
The company shares its governance performance results.
Depth
The company measures and shares its board diversity.
Depth
The company measures and shares its executive compensation.
Depth
The company measures and shares its compliance data.
Governance outcomes coverage
Breadth
The company shares its governance performance results by employee group.
Breadth
The company shares its governance performance results by geography.
Breadth
The company shares its governance performance results for supply chain.
Partnership for goals results
Breadth
The company shares its governance performance results for partnership for goals.
Value creation for stakeholders
Breadth
The company measures and shares its value creation for external stakeholders.
Depth
The company measures and shares its value creation for environment.
Depth
The company measures and shares its value creation for community.
Depth
The company measures and shares its value creation for goverment.
Breadth
The company measures and shares its value creation for internal stakeholders.
Depth
The company measures and shares its value creation for customers.
Depth
The company measures and shares its value creation for supply chain.
Depth
The company measures and shares its value creation for employees.
Depth
The company measures and shares its value creation for shareholders.
Stakeholder engagement methods
Breadth
The company shares its stakeholder engagement methods.
Depth
The company conducts surveys for stakeholder engagement and shares it.
Depth
The company organizes workshops for stakeholder engagement and shares it.
Depth
The company organizes one to one meetings for stakeholder engagement and shares it.
Depth
The company organizes public meetings for stakeholder engagement and shares it.
Depth
The company organizes focus groups for stakeholder engagement and shares it.
Depth
The company conducts research for stakeholder engagement and shares it.
Depth
The company uses participatory tools for stakeholder engagement and shares it.
Results linked with SDGs
Breadth
The company links its results with SDGs.
Depth
The company shares its results linked with SDG 1: No Poverty.
Depth
The company shares its results linked with SDG 2: No Hunger.
Depth
The company shares its results linked with SDG 3: Good Health and Well Being.
Depth
The company shares its results linked with SDG 4: Quality Education.
Depth
The company shares its results linked with SDG 5: Gender Equality.
Depth
The company shares its results linked with SDG 6: Clean Water and Sanitation.
Depth
The company shares its results linked with SDG 7: Affordable and Clean Energy.
Depth
The company shares its results linked with SDG 8: Decent Work and Economic Growth.
Depth
The company shares its results linked with SDG 9: Industry Innovation and Infrastructure.
Depth
The company shares its results linked with SDG 10: Reduced Inequality.
Depth
The company shares its results linked with SDG 11: Sustainable Cities and Communities.
Depth
The company shares its results linked with SDG 12: Responsible Consumption and Production.
Depth
The company shares its results linked with SDG 13: Climate Action.
Depth
The company shares its results linked with SDG 14: Life Below Water.
Depth
The company shares its results linked with SDG 15: Life on Land.
Depth
The company shares its results linked with SDG 16: Peace and Justice Strong Institutions.
Depth
The company shares its results linked with SDG 17: Partnerships for the Goals.
Risk Management
Risk mitigation coverage
Breadth
The company shares its risk mitigation approach.
Depth
The company shares its financial risk mitigation approach.
Depth
The company shares its environmental risk mitigation approach.
Depth
The company shares its social risk mitigation approach.
Depth
The company shares its reputation risk mitigation aproach.
Risk management approach
Breadth
The company shares its risk management approach for sustainability.
Depth
The company shares its risk transfer approach for sustainability.
Depth
The company shares its risk taking approach for sustainability.
Depth
The company shares its risk limitation approach for sustainability.
Supply Chain Assurance
Supply chain assurance coverage
Breadth
The company shares its supply chain assurance results.
Depth
The company shares its supply chain assurance results for environmental issues.
Depth
The company shares its supply chain assurance results for social issues.
Depth
The company shares its supply chain assurance results for governance issues.
Breadth
The company shares its assurance result for supply chain.
Depth
The company shares its compliance assurance result for supply chain.
Depth
The company shares its certification assurance result for supply chain.
Depth
The company shares its 3rd party verification/audit assurance result for supply chain.
Oversight
Section
Detail
B/D
Criteria
Results Evaluation
Environmental results evaluation
Breadth
The company shares its evaluation of environmental results.
Depth
The company shares its evaluation of results related to water.
Depth
The company shares its evaluation of results related to climate change/emissions.
Depth
The company shares its evaluation of results related to energy.
Depth
The company shares its evaluation of results related to waste management.
Depth
The company shares its evaluation of results related to biodiversity.
Depth
The company shares its evaluation of results related to hazardous materials.
Depth
The company shares its evaluation of results related to responsible sourcing.
Social results evaluation
Breadth
The company shares its evaluation of social results.
Depth
The company shares its evaluation of results related to gender equality.
Depth
The company shares its evaluation of results related to health and safety.
Depth
The company shares its evaluation of results related to diversity and inclusion.
Depth
The company shares its evaluation of results related to product responsibility.
Governance results evaluation
Breadth
The company shares its evaluation of governance results.
Depth
The company shares its evaluation of results related to board diversity.
Depth
The company shares its evaluation of results related to executive compensation.
Depth
The company shares its evaluation of results related to compliance.
Board Evaluation
Evaluation methods
Breadth
The company evaluates and shares lost time related to the incidents.
Breadth
The company shares its evaluation of the regulatory environment.
Breadth
The company shares its evaluation of emerging standards.
Breadth
The company shares its ex-post evaluation.
Audit/Assurance
Internal audit coverage
Breadth
The company shares that the internal audit covers financials.
Breadth
The company shares that the internal audit covers processes.
Depth
The shared audit committee charter includes environmental issues.
Depth
The shared audit committee charter includes social issues.
Depth
The shared audit committee charter includes governance issues.
Breadth
The company shares that the internal audit directly reports to the board.
Internal audit structure
Breadth
The company defines and shares the role of the board in its audit committee charter.
Independent audit coverage
Breadth
Independent audit covers financial issues.
Breadth
Independent audit covers non-financial issues.
Depth
The independent audit covers environmental issues.
Depth
The independent audit covers governance issues.
Depth
The independent audit covers social issues.
Supply chain assurance coverage
Breadth
Independent audit covers supply chain.
Breadth
The supply chain assurance process covers ESG issues.
Depth
The supply chain assurance process covers environmental issues.
Depth
The supply chain assurance process covers social issues.
Depth
The supply chain assurance process covers governance issues.
Breadth
The company shares its supply chain assurance process.
Depth
The supply chain assurance process includes compliance with code of conduct/self-declaration.
Depth
The supply chain assurance process includes certification.
Depth
The supply chain assurance process includes internal audit/control.
Depth
The supply chain assurance process includes 3rd party verification/independent audit.
Breadth
The company shares its supply chain development approach.
Depth
The supply chain assurance process includes capability building/training.
Depth
The supply chain assurance process mentions channel for reporting violations/grievances.
Depth
The supply chain assurance process includes remedial action for high-risk suppliers.
Board
Board’s oversight responsibilities
Breadth
The company shares its board’s oversight role.
Depth
The company defines and shares that business strategy is one of the board’s oversight responsibilities.
Depth
The company defines and shares that environmental issues are listed in the board’s oversight responsibilities.
Depth
The company defines and shares that human rights are listed in the board’s oversight responsibilities.
Depth
The company defines and shares that labor rights are listed in the board’s oversight responsibilities.
Depth
The company defines and shares that customer/community related issues are listed in the board’s oversight responsibilities.
Depth
The company defines and shares that involvement in setting materiality levels is one of the board’s oversight responsibilities.
Depth
The company defines and shares that risk management is one of the board’s oversight responsibilities.
Depth
The company defines and shares that supplier code of conduct is one of the board’s oversight responsibilities.
Depth
The company defines and shares that executive compensation is one of the board’s oversight responsibilities.
Depth
The company defines and shares that succesion planning is one of the board’s oversight responsibilities.
Depth
The company defines and shares that business ethics are listed in the board’s oversight responsibilities.
Depth
The company defines and shares that anti-corruption is one of the board’s oversight responsibilities.
Depth
The company defines and shares that related pary transactions are listed in the board’s oversight responsibilities.
Depth
The company defines and shares that donations are listed in the board’s oversight responsibilities.
Depth
The company defines and shares that regulatory compliance is one of the board’s oversight responsibilities.
Board committees
Breadth
The company has an audit committee.
Depth
The company shares its audit committee charter.
Depth
The company shares that its audit committee has an independent chair.
Breadth
The company has a governance committee.
Depth
The company shares its governance committee charter.
Depth
The company shares that its governance committee has an independent chair.
Breadth
The company has a remuneration and nomination committee.
Depth
The company shares its remuneration and nomination committee charter.
Depth
The company shares that its renumeration and nomination committee has an independent chair.
Breadth
The company has a risk committee.
Depth
The company shares its risk committee charter.
Depth
The company shares that its risk committee has an independent chair.
Breadth
The company has a sustainability committee.
Depth
The company shares its sustainability committee charter.
Depth
The company shares that its sustainability committee has an independent chair.
Learning & Deployment
Section
Detail
B/D
Criteria
Developments
Gap analysis
Breadth
The company performs and shares its gap analysis to determine development opportunities.
Depth
Gap analysis and development opportunities include environmental issues.
Depth
Gap analysis and development opportunities include social issues.
Depth
Gap analysis and development opportunities include governance issues.
Breadth
The company performs and shares its sustainability gap analysis by stakeholder group.
Depth
The company performs and shares its sustainability gap analysis for employees.
Depth
The company performs and shares its sustainability gap analysis by geography.
Depth
The company performs and shares its sustainability gap analysis for supply chain.
Depth
The company performs and shares its sustainability gap analysis for community.
Resources
Breadth
The company shares its resource allocation for development opportunities.
Depth
The company shares its resource allocation for environmental issues.
Depth
The company shares its resource allocation for social issues.
Depth
The company shares its resource allocation for governance issues.
Breadth
The company shares its resource allocation for sustainability by stakeholder group.
Depth
The company shares its resource allocation for sustainability for employees.
Depth
The company shares its resource allocation for sustainability by geography.
Depth
The company shares its resource allocation for sustainability for supply chain.
Depth
The company shares its resource allocation for sustainability for community.
Actions
Breadth
The company takes action based on sustainability lessons learned.
Depth
The company takes action based on sustainability lessons learned for environmental issues.
Depth
The company takes action based on sustainability lessons learned for social issues.
Depth
The company takes action based on sustainability lessons learned for governance issues.
Breadth
The company takes action based on sustainability lessons learned by stakeholder group.
Depth
The company takes action based on sustainability lessons learned for employees.
Depth
The company takes action based on sustainability lessons learned by geography.
Depth
The company takes action based on sustainability lessons learned for supply chain.
Depth
The company takes action based on sustainability lessons learned by communities.
Training
Environmental sustainability training
Breadth
The company conducts environmental sustainability trainings.
Depth
The company organizes and shares training for climate change.
Depth
The company organizes and shares training for water stewardship.
Depth
The company organizes and shares training for energy efficiency.
Depth
The company organizes and shares training for waste & packaging.
Depth
The company organizes and shares training for responsible sourcing.
Breadth
The company shares metrics for environmental sustainability trainings.
Depth
The company shares environmental sustainability training metrics for employees.
Depth
The company shares environmental sustainability training metrics for management.
Depth
The company shares environmental sustainability training metrics by geography.
Depth
The company shares environmental sustainability training metrics for supply chain.
Depth
The company shares environmental sustainability training metrics for community.
Social sustainability training
Breadth
The company conducts social sustainability trainings.
Depth
The company organizes and shares training for health and safety.
Depth
The company organizes and shares training for diversity and inclusion.
Depth
The company organizes and shares training for stakeholder engagement.
Depth
The company organizes and shares training for leadership development.
Breadth
The company shares metrics for social sustainability trainings.
Depth
The company shares social sustainability training metrics for employees.
Depth
The company shares social sustainability training metrics for management.
Depth
The company shares social sustainability training metrics by geography.
Depth
The company shares social sustainability training metrics for supply chain.
Depth
The company shares social sustainability training metrics for community.
Governance sustainability training
Breadth
The company conducts compliance sustainability trainings.
Depth
The company organizes and shares training for anti-corruption.
Depth
The company organizes and shares training for ethics.
Depth
The company organizes and shares training for supply chain.
Breadth
The company shares metrics for governance sustainability trainings.
Depth
The company shares governance sustainability training metrics for employees.
Depth
The company shares governance sustainability training metrics for management.
Depth
The company shares governance sustainability training metrics by geography.
Depth
The company shares governance sustainability training metrics for supply chain.
Depth
The company shares governance sustainability training metrics for community.
