Guideline
GUIDANCE
001
The company shares its values.
002
The company shares its policy.
003
The shared policy includes environmental issues.
004
The shared policy includes environmental issues focusing on water.
005
The shared policy includes environmental issues focusing on climate change/emissions.
006
The shared policy includes environmental issues focusing on energy.
007
The shared policy includes environmental issues focusing on biodiversity.
008
The shared policy includes environmental issues focusing on waste management.
009
The shared policy includes environmental issues focusing on hazardous materials.
010
The shared policy includes social issues.
011
The shared policy includes human rights issues.
012
The shared policy includes issues related to protecting human rights.
013
The shared policy includes issues related to respecting human rights.
014
The shared policy includes issues related to remedy human rights.
015
The shared policy includes human rights issues focusing on ensuring non-complicity.
016
The shared policy includes customer/community related issues.
017
The shared policy includes issues related to product safety.
018
The shared policy includes issues related to customer privacy.
019
The shared policy includes issues related to data security.
020
The shared policy includes issues related to inclusiveness on customer/community related issues.
021
The shared policy includes labor standards issues.
022
The shared policy includes issues related to child labor.
023
The shared policy includes issues related to forced labor.
024
The shared policy includes issues related to freedom of association.
025
The shared policy includes issues related to non-discrimination among labors.
026
The shared policy includes issues related to labor diversity.
027
The shared policy includes issues related to gender equality among labors.
028
The shared policy includes issues related to labor privacy.
029
The shared policy includes issues related to health and safety of labors.
030
The shared policy includes issues related to development of human resources.
031
The shared policy includes governance related issues.
032
The shared policy includes issues related to diversity.
033
The shared policy includes issues related to supplier code of conduct.
034
The shared policy includes issues supplier to donations.
035
The shared policy includes issues related to business ethics.
036
The shared policy includes issues related to anti-corruption.
037
The shared policy includes issues related to executive compensation.
038
The shared policy includes issues related to donations.
039
The shared policy includes issues related to related party transactions.
040
The shared policy includes issues related to succession planning.
041
The company shares its business strategy.
042
The company shares its key performance indicators (KPIs).
043
The company shares its KPIs related to environment.
044
The company shares its KPIs related to water.
045
The company shares its KPIs related to climate change/emissions.
046
The company shares its KPIs related to energy.
047
The company shares its KPIs related to waste management.
048
The company shares its KPIs related to biodiversity.
049
The company shares its KPIs related to hazardous materials.
050
The company shares its KPIs related to social issues.
051
The company shares its KPIs related to product responsibility.
052
The company shares its KPIs related to gender equality.
053
The company shares its KPIs related to diversity.
054
The company shares its KPIs related to inclusiveness.
055
The company shares its KPIs related to non-discrimination.
056
The company shares its KPIs related to stakeholder engagement.
057
The company shares its KPIs related to development of human resources.
058
The company shares its KPIs related to life cycle impact management.
059
The company shares its KPIs related to health and safety.
060
The company shares its KPIs related to governance.
061
The company shares its KPIs related to age diversity.
062
The company shares its KPIs related to tenure diversity.
063
The company shares its KPIs related to experience diversity.
064
The company shares its KPIs related to gender diversity.
065
The company shares its KPIs related to geographical diversity.
066
The company shares its KPIs related to race diversity.
067
The company shares its KPIs related to background/education diversity.
068
The company shares its KPIs related to stakeholder relations diversity.
069
The company shares its KPIs related to executive compensation.
070
The company shares its KPIs for executive compensation focusing on sustainability.
071
The company shares its KPIs for executive compensation focusing on diversity.
072
The company shares its KPIs for executive compensation focusing on safety.
073
The company measures and shares its value creation for internal stakeholders.
074
The company measures and shares its value creation for external stakeholders.
075
The company measures and shares its value creation for shareholders.
076
The company shares its business model.
077
The company shares its human capital.
078
The company shares its financial capital.
079
The company shares its manufactured capital.
080
The company shares its natural capital.
081
The company shares its relationship capital.
082
The company shares its intellectual capital.
083
The company shares its SDG mapping.
084
The company shares its stakeholder map in SDG mapping.
085
The company shares its stakeholder engagement in SDG mapping.
086
The company shares its materiality analysis in SDG mapping.
087
The company shares its prioritization in SDG mapping.
088
The company shares its resource allocation in SDG mapping.
089
The company adopts a comprehensive approach in SDGs and shares it.
090
The company aligns its strategy with SDGs and shares it.
091
The company aligns its strategy with SDG 1: No Poverty and shares it.
092
The company aligns its strategy with SDG 2: No Hunger and shares it.
093
The company aligns its strategy with SDG 3: Good Health and Well Being and shares it.
094
The company aligns its strategy with SDG 4: Quality Education and shares it.
095
The company aligns its strategy with SDG 5: Gender Equality and shares it.
096
The company aligns its strategy with SDG 6: Clean Water and Sanitation and shares it.
097
The company aligns its strategy with SDG 7: Affordable and Clean Energy and shares it.
098
The company aligns its strategy with SDG 8: Decent Work and Economic Growth and shares it.
099
The company aligns its strategy with SDG 9: Industry Innovation and Infrastructure and shares it.
100
The company aligns its strategy with SDG 10: Reduced Inequality and shares it.
101
The company aligns its strategy with SDG 11: Sustainable Cities and Communities and shares it.
102
The company aligns its strategy with SDG 12: Responsible Consumption and Production and shares it.
103
The company aligns its strategy with SDG 13: Climate Action and shares it.
104
The company aligns its strategy with SDG 14: Life Below Water and shares it.
105
The company aligns its strategy with SDG 15: Life on Land and shares it.
106
The company aligns its strategy with SDG 16: Peace and Justice Strong Institutions and shares it.
107
The company aligns its strategy with SDG 17: Partnerships for the Goals and shares it.
108
The company shares its board charter.
109
The company shares the role of the board in its charter.
110
The company defines and shares issues related to appointment and remuneration in its board charter.
111
The company defines and shares issues related to succession planning in its board charter.
112
The company defines and shares issues related to board independence in its board charter.
113
The company defines and shares issues related to access to information/independent advice in its board charter.
114
The company defines and shares issues related to training/orientation in its board charter.
115
The company defines and shares issues related to board evaluation in its board charter.
116
The company defines and shares issues related to role of the chair in its board charter.
117
The company defines and shares issues related to duties of the members in its board charter.
118
The company defines and shares issues related to committees in its board charter.
119
The company defines and shares issues related to con ict of interest and related party transactions in its board charter.
120
The company defines and shares issues its code of conduct in the board charter.
121
The company defines and shares that strategy is one of the board's responsibilities.
122
The company defines and shares that audit is one of the board's responsibilities.
123
The company defines and shares that risk management is one of the board's responsibilities.
124
The company defines and shares that sustainability is one of the board's responsibilities.
125
The company defines and shares that internal control is one of the board's responsibilities.
126
The company defines and shares that ethics is one of the board's responsibilities.
127
The company shares its skills matrix of the board.
128
The company shares the existence of a sustainability skill in its board's skills matrix.
129
The company shares the existence of a human resources skill in its board's skills matrix.
130
The company shares the existence of a stakeholder management skill in its board's skills matrix.
131
The company shares the existence of a risk management skill in its board's skills matrix.
132
The company measures and shares its diversity proxies.
133
The company measures and shares its age diversity.
134
The company measures and shares its tenure diversity.
135
The company measures and shares its experience diversity.
136
The company measures and shares its gender diversity.
137
The company measures and shares its geography diversity.
138
The company measures and shares its race diversity.
139
The company measures and shares its background/education diversity.
140
The company measures and shares its stakeholder relations diversity.
141
The company has an audit committee and shares it.
142
The company has and audit committee and shares its charter.
143
The company shares that its audit committee has an independent chair.
144
The company has a governance committee and shares it.
145
The company has a governance committee and shares its charter.
146
The company shares that its governance committee has an independent chair.
147
The company has a renumeration and nomination committee and shares it.
148
The company has a renumeration and nomination committee and shares its charter.
149
The company shares that its renumeration and nomination committee has an independent chair.
150
The company has a risk committee and shares it.
151
The company has a risk committee and shares its charter.
152
The company shares that its risk committee has an independent chair.
153
The company has a sustainability committee and shares it.
154
The company has a sustainability committee and shares its charter.
155
The company shares that its sustainability committee has an independent chair.
156
The company shares its stakeholder engagement process.
157
The company shares its stakeholder map.
158
The company prioritizes its stakeholders and shares it.
159
The shared stakeholder map includes environmental issues.
160
The shared stakeholder map includes social issues.
161
The shared stakeholder map includes economic issues.
162
The company shares its materiality matrix.
163
The shared materiality matrix covers issues related to risk.
164
The shared materiality matrix covers prioritization.
165
The shared materiality matrix is reviewed and approved.
166
The company shares its future targets.
167
The company shares its future targets related to environment.
168
The company shares its future targets related to water.
169
The company shares its future targets related to climate change/emissions.
170
The company shares its future targets related to energy.
171
The company shares its future targets related to waste management.
172
The company shares its future targets related to biodiversity.
173
The company shares its future targets related to hazardous materials.
174
The company shares its future targets related to social issues.
175
The company shares its future targets related to product responsibility.
176
The company shares its future targets related to gender equality.
177
The company shares its future targets related to diversity.
178
The company shares its future targets related to inclusiveness.
179
The company shares its future targets related to non-discrimination.
180
The company shares its future targets related to stakeholder engagement.
181
The company shares its future targets related to development of human resources.
182
The company shares its future targets related to life cycle impact management.
183
The company shares its future targets related to health and safety.
184
The company shares its future targets related to governance.
185
The company shares its future targets related to age diversity.
186
The company shares its future targets related to tenure diversity.
187
The company shares its future targets related to experience diversity.
188
The company shares its future targets related to gender diversity.
189
The company shares its future targets related to geographical diversity.
190
The company shares its future targets related to race diversity.
191
The company shares its future targets related to background/education diversity.
192
The company shares its future targets related to stakeholder relations diversity.
193
The company shares its future targets related to executive compensation.
194
The company shares its non-financial future targets for executive compensation.
195
The company shares its financial future targets for executive compensation.
196
The company shares its future targets for executive compensation focusing on sustainability.
197
The company shares its future targets for executive compensation focusing on diversity.
198
The company shares its future targets for executive compensation focusing on safety.
IMPLEMENTATION
001
The company shares its performance results.
002
The company shares its performance results related to environment.
003
The company shares its performance results related to water.
004
The company shares its performance results related to climate change/emissions.
005
The company shares its performance results related to energy.
006
The company shares its performance results related to waste management.
007
The company shares its performance results related to biodiversity.
008
The company shares its performance results related to hazardous materials.
009
The company shares its performance results related to social issues.
010
The company shares its performance results related to product responsibility.
011
The company shares its performance results related to gender equality.
012
The company shares its performance results related to diversity.
013
The company shares its performance results related to inclusiveness.
014
The company shares its performance results related to non-discrimination.
015
The company shares its performance results related to stakeholder engagement.
016
The company shares its performance results related to development of human resources.
017
The company shares its performance results related to life cycle impact management.
018
The company shares its performance results related to health and safety.
019
The company shares its performance results related to governance.
020
The company shares its executive compensation data.
021
The company shares the usage of at least one of the stakeholder engagement method.
022
The company conducts surveys for stakeholder engagement and shares it.
023
The company organizes workshops for stakeholder engagement and shares it.
024
The company organizes one to one meetings for stakeholder engagement and shares it.
025
The company organizes public meetings for stakeholder engagement and shares it.
026
The company organizes focus groups for stakeholder engagement and shares it.
027
The company conducts research for stakeholder engagement and shares it.
028
The company conducts an ad hoc stakeholder engagement approach and shares it.
029
The company conducts continuous stakeholder engagement approach and shares it.
030
The company shares its financial risk mitigation.
031
The company shares its environmental risk mitigation.
032
The company shares its social risk mitigation.
033
The company shares its reputation risk mitigation.
034
The company shares its risk transfer approach.
035
The company shares its risk-taking approach.
036
The company shares its risk limitation approach.
037
The company shares its code of conduct.
038
The shared code of conduct has a supply chain coverage.
039
The shared code of conduct has an internal audit coverage.
040
The shared code of conduct covers development efforts.
OVERSIGHT
001
The company shares its evaluation of results.
002
The company shares its evaluation of results related to environment.
003
The company shares its evaluation of results related to water.
004
The company shares its evaluation of results related to climate change/emissions.
005
The company shares its evaluation of results related to energy.
006
The company shares its evaluation of results related to waste management.
007
The company shares its evaluation of results related to biodiversity.
008
The company shares its evaluation of results related to hazardous materials.
009
The company shares its evaluation of results related to social issues.
010
The company shares its evaluation of results related to product responsibility.
011
The company shares its evaluation of results related to gender equality.
012
The company shares its evaluation of results related to diversity.
013
The company shares its evaluation of results related to inclusiveness.
014
The company shares its evaluation of results related to non-discrimination.
015
The company shares its evaluation of results related to stakeholder engagement.
016
The company shares its evaluation of results related to development of human resources.
017
The company shares its evaluation of results related to life cycle impact management.
018
The company shares its evaluation of results related to health and safety.
019
The company shares its evaluation of results related to governance.
020
The company shares its benchmark analysis for executive compensation.
021
The company shares its evaluation of sustainability KPIs for executive compensation.
022
The company shares its evaluation of diversity KPIs for executive compensation.
023
The company shares its evaluation of safety KPIs for executive compensation.
024
The company defines and shares that business strategy is one of the board's oversight responsibilities.
025
The company defines and shares that environmental issues are listed in the board's oversight responsibilities.
026
The company defines and shares that human rights are listed in the board's oversight responsibilities.
027
The company defines and shares that labor rights are listed in the board's oversight responsibilities.
028
The company defines and shares that customer/community related issues are listed in the board's oversight responsibilities.
029
The company defines and shares that involvement in setting materiality levels is one of the board's oversight responsibilities.
030
The company defines and shares that risk management is one of the board's oversight responsibilities.
031
The company defines and shares that supplier code of conduct is one of the board's oversight responsibilities.
032
The company defines and shares that executive compensation is one of the board's oversight responsibilities.
033
The company defines and shares that succession planning is one of the board's oversight responsibilities.
034
The company defines and shares that business ethics are listed in the board's oversight responsibilities.
035
The company defines and shares that anti-corruption is one of the board's oversight responsibilities.
036
The company defines and shares that related party transactions are listed in the board's oversight responsibilities.
037
The company defines and shares that donations are listed in the board's oversight responsibilities.
038
The company defines and shares that regulatory compliance is one of the board's oversight responsibilities.
039
The company evaluates and shares lost time related to the incidents.
040
The company shares its evaluation of the regulatory environment.
041
The company shares its evaluation of emerging standards.
042
The company shares that the internal audit covers financials.
043
The company shares that the internal audit covers processes.
044
The company shares that the internal audit directly reports to the board.
045
The company defines and shares the role of the board in its audit committee charter.
046
The company has an independent audit.
047
The independent audit covers financial issues.
048
The independent audit covers environmental issues.
049
The independent audit covers governance issues.
050
The independent audit covers social issues.
CONTINUOUS LEARNING
001
The company assesses and shares the new skills requirements.
002
The company shares its employee diversity matrix.
003
The company shares its new recruits’ orientation program.
004
The company performs and shares its gap analysis to determine development opportunities.
005
The company shares its resource allocation for development opportunities.
006
The company shares the process revision based on lessons learned sustainability.
007
The company organizes and shares sustainability trainings.
008
The company organizes and shares health and safety trainings.
009
The company organizes and shares stakeholder engagement trainings.
010
The company organizes and shares leadership development program.
