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1 | Better World Sustainability Categories include: | SOCIAL *Applicant Details *Business Details *Ethics and Integrity *Reduced Inequalities *Decent Work and Economic Growth | ENVIRONMENTAL *GHG Emissions *Energy Consumption *Waste *Water Use *Chemical Management *Supply Chain Transparency: Labor *Supply Chain Transparency: Environment *Biodiversity *Lifecycle Impacts *Packaging | Ideas for Application layout INTERNAL https://www.oeko-tex.com/importedmedia/downloadfiles/STANDARD_100_by_OEKO-TEX_R__-_Application_en_01.2022.pdf | Educational Resources: History 1 https://sway.office.com/M6Dd9wVFhMZTWaF0?ref=Link History 2 https://sway.office.com/k31eMXZCiqFftmnY?ref=Link Glossary https://sway.office.com/61QhCqwiD70G3k2O?ref=LinkedIn | |||||||||||||||||||||
2 | All metrics should be reported for " the last calendar year" | |||||||||||||||||||||||||
3 | indicates need to create a fillable spreadsheet | |||||||||||||||||||||||||
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5 | ESG Reporting Aspect (internal) | Better World Category (external) | Small (less than 1000 employees) | Medium (1000-2000 employees) | Large (corporate, intenational, more than 2000 employees) | Questions | Definitions and Guidance | Source | SDG Goal https://sdgs.un.org/goals | |||||||||||||||||
6 | SOCIAL | Organizational Profile | Applicant Information | required | required | required | Name of organization | GRI 102-1 Name of the organization | Goal 12: Responsible Consumption and Production | |||||||||||||||||
7 | SOCIAL | Organizational Profile | Applicant Information | optional | required | required | Is the organization public or private? | GRI 102-5 Ownership and legal form | Goal 12: Responsible Consumption and Production | |||||||||||||||||
8 | SOCIAL | Organizational Profile | Applicant Information | required | required | required | Provide a description of the organization’s activities. Include trader or producer, primary sector, brands, products, and services, including an explanation of any products or services that are banned in certain markets. | GRI 102-2 Activities, brands, products, and services | Goal 12: Responsible Consumption and Production | |||||||||||||||||
9 | SOCIAL | Organizational Profile | Applicant Information | required | required | required | Provide the address of the organization's headquarters. | GRI 102-3 Location of headquarters | Goal 12: Responsible Consumption and Production | |||||||||||||||||
10 | SOCIAL | Organizational Profile | Applicant Information | required | required | required | In which countries is the organization's supply chain? | GRI 102-4 Location of operations | Goal 12: Responsible Consumption and Production | |||||||||||||||||
11 | SOCIAL | Organizational Profile | Applicant Information | required | required | required | In which geographic locations are the company's products distributed? | GRI 102-6 Markets served | Goal 12: Responsible Consumption and Production | |||||||||||||||||
12 | SOCIAL | Organizational Profile | Applicant Information | required | required | required | Who are the target customers? | GRI 102-6 Markets served | Goal 12: Responsible Consumption and Production | |||||||||||||||||
13 | SOCIAL | Organizational Profile | Business Details | required | required | required | What is the total number of employees? | Number employed by applicant organization. | GRI 102-7 Scale of the organization | Goal 12: Responsible Consumption and Production | ||||||||||||||||
14 | SOCIAL | Organizational Profile | Business Details | optional | required | required | What are your net sales? | Net sales refers to the total amount of sales made by a business within one calendar year after sales returns, discounts, and sales allowances are deducted. Net sales may be referred to as “net revenue” or simply “sales” when listed on an income statement. | GRI 102-7 Scale of the organization | Goal 12: Responsible Consumption and Production | ||||||||||||||||
15 | SOCIAL | Organizational Profile | Business Details | optional | required | required | What is the volume of products sold per annum? | Sales volume refers to the number of units your company sells during one calendar year. | GRI 102-7 Scale of the organization | Goal 12: Responsible Consumption and Production | ||||||||||||||||
16 | SOCIAL | Organizational Profile | Ethics and Integrity | optional | required | required | Provide a list of externally-developed economic, environmental and social charters, principles, or other initiatives to which the organization subscribes or endorses. | Per GRI, when compiling the information specified in Disclosure 102-12, the reporting organization should include the date of adoption, the countries or operations where applied, and the range of stakeholders involved in the development and governance of these initiatives. Differentiate between non-binding, voluntary initiatives and those with which the organization has an obligation to comply. | GRI 102-12 External initiatives | Goal 12: Responsible Consumption and Production | ||||||||||||||||
17 | SOCIAL | Organizational Profile | Ethics and Integrity | required | required | required | Provide a list of the main memberships of industry or other associations, and national or international advocacy organizations to which the rganization participates or belongs. | Per GRI, when compiling the information specified in Disclosure 102-13, the reporting organization should include memberships maintained at the organizational level in associations or organizations in which it holds a position on the governance body, participates in projects or committees, provides substantive funding beyond routine membership dues, or views its membership as strategic. | GRI 102-13 Membership of associations | Goal 12: Responsible Consumption and Production | ||||||||||||||||
18 | SOCIAL | Ethics and Integrity | Ethics and Integrity | required | required | required | Provide a description of the organization’s values, principles, standards, and norms of behavior and how this is maintained (what mechanisms) throughout the organization. | DIscuss values, principles, standards and norms of behavior can include codes of conduct and ethics. Per GRI, report information about the organizations values, principles, standards, and norms of behavior, including how they were developed and approved, whether training on them is given regularly to all and new governance body members, workers performing the organization’s activities, and business partners. | GRI 102-16/17: Ethics and Integrity | Goal 12: Responsible Consumption and Production | ||||||||||||||||
19 | SOCIAL | Community Investments | Ethics and Integrity | required | required | required | Please advise on total community investments, actual expenditures, where the target beneficiaries are external to the organization. | Total community investments refers to actual expenditures in the one calendar year reporting period, not commitments. An organization can calculate community investments as voluntary donations plus investment of funds in the broader community where the target beneficiaries are external to the organization. Voluntary donations and investment of funds in the broader community where the target beneficiaries are external to the organization can include: • contributions to charities, NGOs and research institutes (unrelated to the organization’s commercial research and development); • funds to support community infrastructure, such as recreational facilities; • direct costs of social programs, including arts and educational events. If reporting infrastructure investments, an organization can include costs of goods and labor, in addition to capital costs, as well as operating costs for support of ongoing facilities or programs. An example of support for ongoing facilities or programs can include the organization funding the daily operations of a public facility. | GRI 201: Community Investments | Goal 3: Good Health and Well-Being Goal 5: Gender Equality Goal 8: Decent Work and Economic Growth Goal 9: Industry, Innovation, Infrastructure Goal 10: Reduced Inequalities Goal 13: Climate Action | ||||||||||||||||
20 | SOCIAL | Employees | Reduced Inequalities | required | required | required | What is the total number of employees by employment contract (permanent and temporary), by gender? | The number of employees and workers involved in an organization’s activities provides insight into the scale of impacts created by labor issues. Breaking down these data by gender enables an understanding of gender representation across an organization, and of the optimal use of available labor and talent. | GRI 102-8 Information on employees and other workers | Goal 3: Good health and Well being Goal 5: Gender Equality Goal 8: Decent work and Economic Growth Goal 10: Reduced Inequalities Goal 12: Responsible Consumption and Production | ||||||||||||||||
21 | SOCIAL | Employees | Reduced Inequalities | required | required | required | What is the total number of employees by employment type (full-time and part-time), by gender? | The number of employees and workers involved in an organization’s activities provides insight into the scale of impacts created by labor issues. Breaking down these data by gender enables an understanding of gender representation across an organization, and of the optimal use of available labor and talent. | GRI 102-8 Information on employees and other workers | Goal 3: Good health and Well being Goal 5: Gender Equality Goal 8: Decent work and Economic Growth Goal 10: Reduced Inequalities Goal 12: Responsible Consumption and Production | ||||||||||||||||
22 | SOCIAL | Diversity of Ownership, Directors, or Board Members | Reduced Inequalities | optional | required | required | Total number of Upper Management, Director or Board Members | This metric tracks how many individuals sit on the company’s upper management or board of directors. The GRI defines a governance body as “the committee or board responsible for the strategic guidance of the organization, the effective monitoring of management, and the accountability of management to the broader organization and its stakeholders.” The process to nominate and elect an organization’s board directors is dependent on local rules and regulations. | GRI 405: Diversity and Equal Opportunity 2016 | Goal 5: Gender Equality Goal 8: Decent Work and Economic Growth Goal 10: Reduced Inequalities | ||||||||||||||||
23 | SOCIAL | Diversity of Ownership, Directors, or Board Members | Reduced Inequalities | required | required | required | Total number of Women Owners, Upper Management, Directors or Board Members | This metric tracks how many individuals on the board identify as women. The GRI defines a governance body as “the committee or board responsible for the strategic guidance of the organization, the effective monitoring of management, and the accountability of management to the broader organization and its stakeholders.” The process to nominate and elect an organization’s board directors is dependent on local rules and regulations. | GRI 405: Diversity and Equal Opportunity 2016;SASB;WEF | Goal 5: Gender Equality Goal 8: Decent Work and Economic Growth Goal 10: Reduced Inequalities | ||||||||||||||||
24 | SOCIAL | Diversity of Ownership, Directors, or Board Members | Reduced Inequalities | required | required | required | Total number of Owners, Upper Management, Directors or Board Member by Racial/Ethnic Group Representation | This metric tracks the racial and ethnic identity of board members. The GRI defines a governance body as “the committee or board responsible for the strategic guidance of the organization, the effective monitoring of management, and the accountability of management to the broader organization and its stakeholders.” The process to nominate and elect an organization’s board directors is dependent on local rules and regulations. | GRI 405: Diversity and Equal Opportunity 2016;SASB;WEF | Goal 5: Gender Equality Goal 8: Decent Work and Economic Growth Goal 10: Reduced Inequalities | ||||||||||||||||
25 | SOCIAL | Diversity of Ownership, Directors, or Board Members | Reduced Inequalities | required | required | required | Total number of Owners, Upper Management, Directors or Board Members from Age Group: Under 30 Years Old | This metric tracks how many individuals who sit on the company’s board of directors are below 30 years of age. The GRI defines a governance body as “the committee or board responsible for the strategic guidance of the organization, the effective monitoring of management, and the accountability of management to the broader organization and its stakeholders.” The process to nominate and elect an organization’s board directors is dependent on local rules and regulations. | GRI 405: Diversity and Equal Opportunity 2016;SASB;WEF | Goal 5: Gender Equality Goal 8: Decent Work and Economic Growth Goal 10: Reduced Inequalities | ||||||||||||||||
26 | SOCIAL | Diversity of Ownership, Directors, or Board Members | Reduced Inequalities | required | required | required | Total number of Owners, Upper Management, Directors or Board Members from Age Group: 30-50 Years Old | This metric tracks how many individuals who sit on the company’s board of directors are between 30 and 50 years of age. The GRI defines a governance body as “the committee or board responsible for the strategic guidance of the organization, the effective monitoring of management, and the accountability of management to the broader organization and its stakeholders.” The process to nominate and elect an organization’s board directors is dependent on local rules and regulations. | GRI 405: Diversity and Equal Opportunity 2016;SASB;WEF | Goal 5: Gender Equality Goal 8: Decent Work and Economic Growth Goal 10: Reduced Inequalities | ||||||||||||||||
27 | SOCIAL | Diversity of Ownership, Directors, or Board Members | Reduced Inequalities | required | required | required | Total number of Owners, Upper Management, Directors or Board Members from Age Group: Over 50 Years Old | This metric tracks how many individuals who sit on the company’s board of directors are over 50 years of age. The GRI defines a governance body as “the committee or board responsible for the strategic guidance of the organization, the effective monitoring of management, and the accountability of management to the broader organization and its stakeholders.” The process to nominate and elect an organization’s board directors is dependent on local rules and regulations. | GRI 405: Diversity and Equal Opportunity 2016;SASB;WEF | Goal 5: Gender Equality Goal 8: Decent Work and Economic Growth Goal 10: Reduced Inequalities | ||||||||||||||||
28 | SOCIAL | Diversity of Ownership, Directors, or Board Members | Reduced Inequalities | required | required | required | Total number of Owners, Upper Management, Directors of Board Members with Different National Origin from Country of Headquarters | This metric tracks how many board members hold a citizenship that is different from the country where the corporate headquarters are located. | GRI 405: Diversity and Equal Opportunity 2016;SASB;WEF | Goal 5: Gender Equality Goal 8: Decent Work and Economic Growth Goal 10: Reduced Inequalities | ||||||||||||||||
29 | SOCIAL | Diversity of Ownership, Directors, or Board Members | Reduced Inequalities | optional | optional | optional | Total number of LGBTQ Owners, Upper Management, Directors or Board Members | This metric tracks how many individuals on the board identify as members of the Lesbian, Gay, Bisexual, Transgender, Queer (LGBTQ) community. | GRI 405: Diversity and Equal Opportunity 2016; SASB; WEF | Goal 5: Gender Equality Goal 8: Decent Work and Economic Growth Goal 10: Reduced Inequalities | ||||||||||||||||
30 | SOCIAL | Employees | Decent Work and Economic Growth | optional | required | required | What is the total number of employees by employment contract (permanent and temporary), by region? | The number of employees and workers involved in an organization’s activities provides insight into the scale of impacts created by labor issues. Employment and job creation are key drivers of economic growth, dignity and prosperity. The metrics provide a basic indication of a company’s capacity to attract diverse talent, which is key to innovate new products and services. Employee turnover may serve as an indication of employee satisfaction or dissatisfaction and potential unfairness in the workplace. These metrics are related to the “People” pillar but included within “Prosperity” because it captures the degree to which a company is supporting employment within a region. | GRI 102-8 Information on employees and other workers | Goal 3: Good health and Well being Goal 5: Gender Equality Goal 8: Decent work and Economic Growth Goal 10: Reduced Inequalities Goal 12: Responsible Consumption and Production | ||||||||||||||||
31 | SOCIAL | Employees | Decent Work and Economic Growth | optional | required | required | Is a significant portion of the organization’s activities performed by workers who are not employees? If applicable, a description of the nature and scale of work performed by workers who are not employees. | The number of employees and workers involved in an organization’s activities provides insight into the scale of impacts created by labor issues. Employment and job creation are key drivers of economic growth, dignity and prosperity. The metrics provide a basic indication of a company’s capacity to attract diverse talent, which is key to innovate new products and services. Employee turnover may serve as an indication of employee satisfaction or dissatisfaction and potential unfairness in the workplace. These metrics are related to the “People” pillar but included within “Prosperity” because it captures the degree to which a company is supporting employment within a region. | GRI 102-8 Information on employees and other workers | Goal 3: Good health and Well being Goal 5: Gender Equality Goal 8: Decent work and Economic Growth Goal 10: Reduced Inequalities Goal 12: Responsible Consumption and Production | ||||||||||||||||
32 | SOCIAL | Employees | Decent Work and Economic Growth | optional | required | required | Total net new hires | Per WEF, new hires (the number of FTE joining the company, excluding hires that result from M&A) less attrition (the number of FTE leaving the business, excluding those from M&A) plus changes due to M&A (the net change in employees due to M&A) during a given year. Per the GRI, total number and rate of new employee hired during the one calendar year reporting period, by age group, gender and region. Total number and rate of employee turnover during the reporting period, by age group, gender and region. Employment and job creation are key drivers of economic growth, dignity and prosperity. The metrics provide a basic indication of a company’s capacity to attract diverse talent, which is key to innovate new products and services. Employee turnover may serve as an indication of employee satisfaction or dissatisfaction and potential unfairness in the workplace. These metrics are related to the “People” pillar but included within “Prosperity” because it captures the degree to which a company is supporting employment within a region. | GRI 401-1 New employee hires and employee turnover | Goal 3: Good health and Well being Goal 5: Gender Equality Goal 8: Decent work and Economic Growth Goal 10: Reduced Inequalities Goal 12: Responsible Consumption and Production | ||||||||||||||||
33 | SOCIAL | Employees | Decent Work and Economic Growth | optional | required | required | Annual Percent Attrition | Attrition (the number of FTE leaving the business, excluding those from M&A) over the course of the year divided by average FTEs in previous year multiplied by 100 | GRI, WEF, SASB | Goal 3: Good health and Well being Goal 5: Gender Equality Goal 8: Decent work and Economic Growth Goal 10: Reduced Inequalities Goal 12: Responsible Consumption and Production | ||||||||||||||||
34 | SOCIAL | Employees | Decent Work and Economic Growth | optional | required | required | Describe benefits provided to full-time employees that are not provided to temporary or part-time employees. | Data reported under this GRI disclosure provide a measure of an organization’s investment in human resources and the minimum benefits it offers its fulltime employees. The quality of benefits for full-time employees is a key factor in retaining employees. Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation. These include, as a minimum: life insurance, health care, disability and invalidity coverage, parental leave, retirement provision, stock ownership, and others. | GRI 401-2: Employment 2016 | Goal 3: Good health and Well being Goal 5: Gender Equality Goal 8: Decent work and Economic Growth Goal 10: Reduced Inequalities Goal 12: Responsible Consumption and Production | ||||||||||||||||
35 | SOCIAL | Labor Conditions in the Supply Chain | Decent Work and Economic Growth | optional | required | required | Provide the (1) average hourly wage and (2) percentage of employees earning minimum wage,by region. | Disclose the average hourly wage paid to employees for each geographic region for which it conducts segment financial reporting. | SASB Multiline and Specialty Retailers & Distributors | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
36 | SOCIAL | Employees | Decent Work and Economic Growth | optional | required | required | Do you conduct an annual employee survey (Y/N)? | Y/N response indicating whether a company issues an annual employee feedback survey. An employee feedback survey can include, but is not limited to, questions related to company culture, company values, employee job satisfaction, employee engagement, and training. | N/A | Goal 3: Good health and Well being Goal 5: Gender Equality Goal 8: Decent work and Economic Growth Goal 10: Reduced Inequalities Goal 12: Responsible Consumption and Production | ||||||||||||||||
37 | ESG Reporting Aspect (internal) | Better World Category (external) | Questions | Definitions and Guidance | Source | SDG Goal | ||||||||||||||||||||
38 | ENVIRONMENT | GHG Emissions | GHG Emissions | required (EPA Greenhouse Gas Equivalencies Calculator or Greenhouse Gas Protocol) | required (Greenhouse Gas Protocol) | required (Greenhouse Gas Protocol) | What are your direct emissions due to owned, controlled sources accounted for using GHG Protocol? (Scope 1) | This metric tracks the mass of Scope 1 greenhouse gases emitted by the company, as measured in metric tons (t) of carbon dioxide (CO2) equivalent in the last calendar year. Scope 1 emissions are defined by the GHG Protocol as direct emissions that “occur from sources that are owned or controlled by the company, for example, emissions from combustion in owned or controlled boilers, furnaces, vehicles, etc.; emissions from chemical production in owned or controlled process equipment.” Also included are emissions from company owned/controlled mobile combustion sources (e.g airplanes, trucks, trains, ships, buses, and cars), which are used to transport materials, products, waste, and employees. According to the GHG Protocol, “[d]irect CO2 emissions from the combustion of biomass shall not be included in scope 1 but reported separately. The GHG Protocol specifies that “GHG emissions not covered by the Kyoto Protocol, e.g. CFCs, NOx, etc. shall not be included in scope 1 but may be reported separately." GHG Protocol provides tools, step by-step guidance, and electronic worksheets to help users calculate GHG emissions from specific sources or industries. | GHGP;GRI 302: Energy 2016 | Goal 3: Good Health and Well-being Goal 12: Responsible Consumption and Production Goal 13: Climate Action Goal 14: Life Below Water Goal 15: Life on Land | ||||||||||||||||
39 | ENVIRONMENT | GHG Emissions | GHG Emissions | required (EPA Greenhouse Gas Equivalencies Calculator or Greenhouse Gas Protocol) | required (Greenhouse Gas Protocol) | required (Greenhouse Gas Protocol) | What are your indirect emissions due to purchase of electricity, heat, steam, etc. accounted for using GHG Protocol? (Scope 2) | This metric tracks the mass of Scope 2 emissions attributable to the company, as measured in metric tons (t) of carbon dioxide (CO2) equivalent, in the last calendar year. Scope 2 emissions refer to emissions from energy that is purchased by the company, as opposed to directly produced by the company (Scope 1 emissions). Greenhouse Gas Protocol defines Scope 2 emissions as “GHG emissions from the generation of purchased electricity consumed by the company. Purchased electricity is defined as electricity that is purchased or otherwise brought into the organizational boundary of the company. Scope 2 emissions physically occur at the facility where electricity is generated.” GHG Protocol provides tools, step by-step guidance, and electronic worksheets to help users calculate GHG emissions from specific sources or industries. | GHGP;GRI 302: Energy 2016 | Goal 3: Good Health and Well-being Goal 12: Responsible Consumption and Production Goal 13: Climate Action Goal 14: Life Below Water Goal 15: Life on Land | ||||||||||||||||
40 | ENVIRONMENT | GHG Emissions | GHG Emissions | optional | required (Greenhouse Gas Protocol) | required (Greenhouse Gas Protocol) | Advise all other indirect emissions accounted for using .GHG Protocol, Scope 3. | This metric tracks the mass of Scope 3 Emissions attributable to the company, reported in metric tons (t) of carbon dioxide (CO2) equivalent (e). GHG Protocol specifies that Scope 3 emissions represent “all other indirect emissions. Scope 3 emissions are a consequence of the activities of the company but occur from sources not owned or controlled by the company. Some examples of scope 3 activities are extraction and production of purchased materials; transportation of purchased fuels; and use of sold products and services.” GHG Protocol provides tools, step by-step guidance, and electronic worksheets to help users calculate GHG emissions from specific sources or industries. 14 categories of Scope 3 are optional for medium sized companies. | GHGP;GRI 302: Energy 2016 | Goal 3: Good Health and Well-being Goal 12: Responsible Consumption and Production Goal 13: Climate Action Goal 14: Life Below Water Goal 15: Life on Land | ||||||||||||||||
41 | ENVIRONMENT | Packaging Lifecycle Management | GHG Emissions | optional | required (Greenhouse Gas Protocol) | required (Greenhouse Gas Protocol) | What is the total greenhouse gas (GHG) footprint of product shipments (Scope 3-Transportation and Distribution) | Per SASB, report the total greenhouse gas (GHG) footprint of outgoingproduct shipments. The entity shall disclose the complete tank-to-wheels greenhouse gas (GHG) footprint, in metric tons of CO2-e, associated with outbound shipment of the entity’s products. The scope of disclosure includes emissions from all freight transportation and logistics activities associated with outbound shipment of the entity’s products, including those from contract carriers and outsourced freight forwarding services and logistics providers (Scope 3) as well as those from the entity’s own assets (Scope 1). The scope of disclosure includes emissions from all modes of transportation, such as road freight, air freight, barge transport, marine transport, and rail transport. Where relevant and necessary for interpretation of disclosure, the entity shall describe its allocation methods, emissions values, boundaries, mix of transport services used, and other information. This is one of the 15 categories of Scope 3. This metric is mandatory for medium sized companies. Discuss strategies to reduce the environmental impact of product delivery,including impacts associated with packaging materials and those associated with product transportation. Discussion of logistics selection, mode selection, and management (e.g., rail transport vs. air freight transport) and/or operation for route efficiency Discussion of packaging choices, including, but not limited to, decisions to utilize recycled or renewable (e.g., bio-based plastic) packaging material, decisions to optimize the amount of packaging materials used (e.g., source reduction), use of refillable or reusable packaging, and design for efficient shipping and transport Discussion of fuel choices and vehicle choices for fleets owned and/or operated by the entity, such as decisions to use renewable and low-emission fuels and low-emission vehicles Other relevant strategies, such as efforts to reduce idling of vehicles owned and/or operated by the entity, innovations to improve the efficiency of “last-mile” delivery, and strategies to optimize delivery times to reduce traffic congestion | SASB E-Commerce; SASB Household & Personal Products | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
42 | ENVIRONMENT | Energy Consumption | Energy Consumption | required | required | required | What is the total energy consumption of the entities owned or controlled by the organization? | This metric tracks the total energy consumption in KwH of the entities owned or controlled by the organization. SASB explains that “[t]he scope of energy consumption includes energy from all sources, including energy purchased from sources external to the entity and energy produced by the entity itself (self-generated). For example, direct fuel usage, purchased electricity, and heating, cooling, and steam energy are all included within the scope of energy consumption. | SASB E-Commerce | Goal 7: Affordable and Clean Energy Goal 8: Decent Work and Economic Growth Goal 12: Responsible Consumption and Production Goal 13: Climate Action | ||||||||||||||||
43 | ENVIRONMENT | Energy Consumption | Energy Consumption | required | required | required | What is the percentage of total energy consumed by the entities owned or controlled by the organization that is from renewable energy? | This metric tracks the percentage of total energy consumed by the entities owned or controlled by the organization that is from renewable energy. The percentage shall be calculated as renewable energy consumption divided by total energy consumption. The GRI notes that this energy “can be self-generated or purchased from external sources and it can come from renewable sources (such as wind, hydro or solar).”Renewable energy also includes geothermal, sustainably sourced biomass (including biogas), and wind energy sources. | GRI 302: Energy 2016 | Goal 7: Affordable and Clean Energy Goal 8: Decent Work and Economic Growth Goal 12: Responsible Consumption and Production Goal 13: Climate Action | ||||||||||||||||
44 | ENVIRONMENT | Waste & Hazardous Materials Management | Waste | required | required | required | What is the total weight in metric tons (t) of solid waste generated by the company’s own operations? | This metric tracks the total weight in metric tons (t) of solid waste generated by the company’s own operations. SASB defines waste as “anything for which the entity has no further use and which is discarded or is released to the environment.” Waste is defined according to national rules and regulations. Included in this figure are “slags, dusts, sludges, used oil, and other solid wastes.” The GRI specifies that the data can be “modeled, or sourced from direct measurement such as waste transfer notes from contracted waste collectors, external assurance, or audits of waste-related data.” | SASB Construction Materials; GRI 306: Waste 2020 | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
45 | ENVIRONMENT | Water & Wastewater Management | Water Use | required | required | required | What is the total volume of fresh water that the organization consumed? | This metric tracks the total volume of fresh water that the organization consumed. Water consumed is distinct from water withdrawn, as it tracks the water used by an organization such that it is “no longer available for use by the ecosystem or local community.” The GRI defines water consumption as the “sum of all water that has been withdrawn and incorporated into products, used in the production of crops or generated as waste, has evaporated, transpired, or been consumed by humans or livestock, or is polluted to the point of being unusable by other users, and is therefore not released back to surface water, groundwater, seawater, or a third party over the course of the reporting period.” Where there is a conflict with how local laws and regulations define fresh water, the local regulation where the entity is operating will apply. (Note: 1 Megaliter = 1,000 cubic meters) | GRI 303: Water and Effluents 2018 | Goal 6: Clean water and Sanitation Goal 12: Responsible Consumption and Production | ||||||||||||||||
46 | ENVIRONMENT | Water & Wastewater Management | Water Use | optional | required | required | What is the total volume of fresh water that the organization consumed in high or extremely high baseline water stress areas? | This metric tracks the total volume of fresh water that the organization consumed in the last calendar year in high or extremely high baseline water stress areas. The GRI defines water stress as the “ability, or lack thereof, to meet the human and ecological demand for water.” The GRI further defines a high stress area as one where there is an inability to “meet the human and ecological demand for water”. The World Resources Institute’s (WRI) Water Risk Atlas tool, Aqueduct, classifies that locations with 40–80 % or >80 % Baseline Water Stress as respectively High and or Extremely High stress areas. The Aqueduct tool examines all water-related risks, categorizing them into three groups: Physical Quantity, Quality and Regulatory, and Reputational Risk. In the tool, higher values indicate higher water risk. Water consumed is distinct from water withdrawn, as it tracks the water used by an organization such that it is “no longer available for use by the ecosystem or local community.” The GRI defines water consumption as the “sum of all water that has been withdrawn and incorporated into products, used in the production of crops or generated as waste, has evaporated, transpired, or been consumed by humans or livestock, or is polluted to the point of being unusable by other users, and is therefore not released back to surface water, groundwater, seawater, or a third party over the course of the reporting period.” Where there is a conflict with how local laws and regulations define freshwater, the local regulation where the entity is operating will apply. (Note: 1 Megaliter = 1,000 cubic meters) | GRI 303: Water and Effluents 2018; World Resources Institute’s (WRI) Water Risk Atlas: Aqueduct | Goal 6: Clean water and Sanitation Goal 12: Responsible Consumption and Production | ||||||||||||||||
47 | ENVIRONMENT | Water & Wastewater Management | Water Use | optional | required | required | What is the mass of certain pollutants, like nitrates and pesticides, released in bodies of water by the company in the last calendar year? | This metric tracks the mass of certain pollutants, like nitrates and pesticides, released in bodies of water by the company. Emissions to water is defined as the “discharge of solid, liquid or gaseous pollutants or contaminants into a body of water.” More specifically, the SFDR defines “emissions to water” as “direct emissions of priority substances as defined in Article 2(30) of Directive 2000/60/EC of the European Parliament and of the Council and direct nitrates, direct phosphate emissions, direct pesticides emissions as referred to in that Directive, Council Directive of 12 December 1991 concerning the protection of waters against pollution caused by nitrates from agricultural source (91/676/EEC), Council Directive 91/271/EEC of 21 May 1991 concerning urban waste-water treatment, and Directive 2010/75/EU of the European Parliament and Council.” | SFDR | Goal 6: Clean water and Sanitation Goal 12: Responsible Consumption and Production | ||||||||||||||||
48 | ENVIRONMENT | Management of Chemicals in Products | Chemical Management | required | required | required | Discuss the processes to maintain compliance with restricted substances regulations for your products. | Discussion of processes to maintain compliance with restricted substances regulations. Discuss the processes the organization uses to verify that its products are in compliance with the restricted substances regulations to which the entity is subject. Restricted substances regulations are defined as laws, rules, and regulations that restrict or ban the use of certain materials, chemicals, and substances in finished products. Discuss use of finished product and product input laboratory testing and verification, restricted substance lists (RSL), material supplier (i.e., vendor) agreements, and/or input stream management. The entity shall disclose whether the RSL(s) it uses is publicly available and shall disclose its location. Public disclosure is defined as online disclosure of the full list of chemicals on the RSL, their restriction limits, and the regulations to which the chemicals are subject. | SASB Apparel, Accessories, Footwear | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
49 | ENVIRONMENT | Management of Chemicals in Products | Chemical Management | required | required | required | Discuss the processes to assess and manage risks and/or hazards associated with chemicals in products | Discuss the business and operational processes it employs to assess and manage potential risks and hazards associated with the use of materials, harmful chemicals, and substances. Discuss the management of chemicals used during manufacturing and production of its products or that are associated with the production of raw materials or components of its products, but which are not present in finished products. Describe the approach to chemicals management in the context of each stage in its products’ lifecycles, such as product design and planning, materials and chemicals procurement, manufacturing, finished-goods testing, and product labeling and marketing. Describe how the rganization prioritizes chemicals for reduction and/or elimination from its products, and how it works to incorporate alternative chemicals into product formulation and design, including through materials substitution assessments. Discuss the processes to assess and manage risks and/or hazards associated with chemicals in products. A hazard-based approach to chemicals management is defined as the process of identifying and managing the usage of chemicals based on the inherent human-health and environmental toxicological characteristics of chemical ingredients, including specific exposure routes (e.g., oral, dermal, or inhalation) and dosages (amounts) of a substance it takes to cause an adverse effect. A risk-based approach to chemicals management is defined as managing the usage of chemicals based on the integration of chemical hazard information with an assessment of chemical exposure (i.e., route, frequency, duration, and magnitude) to assess the probability and magnitude of harm to a given population(s) arising from exposure to a chemical, given attendant uncertainties.72.3 Other approaches may include the usage of hazard-based and risk-based approaches depending on the chemical in question, product category, business segment, operating region, and/or intended product user. | SASB Toys and Sporting Goods; SASB Building Products and Furnishings; | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
50 | ENVIRONMENT | Product Environmental, Health, and Safety Performance | Chemical Management | required | required | required | Discuss the process to identify and manage emerging materials and chemicals of concern | Discuss the process to identify and manage emerging materials and chemicals of concern. Discuss strategy and approach to managing the use of materials, chemicals, and substances that may be of human health and/or environmental concern to consumers, customers (e.g., retailers and commercial buyers), regulators, and/or others (e.g., non-governmental organizations, scientific researchers). Discuss the use of chemicals listed in the “Safer Consumer Products Priority Product Work Plan, Three Year Work Plan | 2018-2020” as potential candidate chemicals in Beauty, Personal Care, and Hygiene products, including: Aldehydes such as formaldehyde that are used as cross-linking agents, modifiers, and preservatives Alkyl phenols and ethoxylates (used as surfactants) Azo dyes, coal tars, lead, and lead acetate (used as colorants, dyes, and pigments) Phthalates (used as emulsifiers and plasticizers) Triclosan (used as an antimicrobial) | SASB Household & Personal Products | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
51 | ENVIRONMENT | Management of Chemicals in Products | Chemical Management | required | required | required | What is the number of (1) recalls and (2) total units recalled related to serious injury or fatality? | The entity shall discuss notable recalls such as those that affected a significant number of units of one product or those related to serious injury or fatality. A recall is defined as an action to remove alleged, potentially, or known defective or hazardous products from the distribution chain and from the possession of consumers. Notable recalls are those that affected a significant number of units of one product or those related to serious injury or fatality. Relevant information to provide may include, but is not limited to description and cause of the recall issue, the total number of units recalled, the cost to remedy the issue, hether the recall was voluntary or involuntary (mandated by CPSC), corrective actions, any other significant outcomes (e.g., legal proceedings and/or customer fatalities) | SASB Toys and Sporting Goods | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
52 | ENVIRONMENT | Management of Chemicals in Products | Chemical Management | required | required | required | How many Letters of Advice (LOA) were received due to violation of a mandatory standard? | Disclose the number of Letters of Advice (LOA) it received from the U.S. Consumer Product Safety Commission (CPSC). An LOA is issued by the CPSC when there is a violation of a mandatory standard. LOAs advise the company of the violation and the nature of the necessary corrective action (i.e., to correct future production (CFP); to stop sale and CFP; or to recall, stop sale, and CFP). The entity may discuss corrective actions implemented in response to receipt of an LOA. | SASB Toys and Sporting Goods | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
53 | ENVIRONMENT | Management of Chemicals in Products | Chemical Management | optional | required | required | What is the total amount of monetary losses as a result of legal proceedings associated with product safety? | The entity shall briefly describe the nature, context, and any corrective actions taken as a result of the monetary losses. Disclose the total amount of monetary losses it incurred during the reporting period as a result of legal proceedings associated with incidents relating to product safety. The entity shall include, but is not limited to, legal proceedings associated with the enforcement of relevant industry regulations, such as: ASTM F963-11 (Standard Consumer Safety Specification for Toy Safety) EU Directive 2001/95/EC on General Product Safety U.S. Consumer Product Safety Act (CPSA) and all associated regulations U.S. Consumer Product Safety Improvement Act (CPSIA) U.S. Federal Hazardous Substance Act (FHSA) U.S. Child Safety Protection Act (CSPA) Describe any corrective actions it has implemented as a result of the legal proceedings. This may include, but is not limited to, specific changes in operations, management, processes, products, business partners, training, or technology. | SASB Toys and Sporting Goods | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
54 | ENVIRONMENT | Product Environmental, Health, and Safety Performance | Chemical Management | optional | required | required | What is the revenue from products that contain REACH substances of very high concern (SVHC? | Disclose the amount of revenue from products that contain substances on the Candidate List of substances of very high concern (hereafter “SVHC Candidate List”) promulgated by the European Chemicals Agency (ECHA). A product shall be considered to contain substances on the SVHC Candidate List if the concentration of the substance in the product is above 0.1% (w/w). The scope of disclosure includes products that contain these substances, regardless of whether the product is subject to EU regulation. | SASB Household & Personal Products | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
55 | ENVIRONMENT | Product Environmental, Health, and Safety Performance | Chemical Management | optional | required | required | What is the revenue from products that contain substances on the California DTSC Candidate Chemicals List? | Disclose the amount of revenue from products that contain substances listed on the California Department of Toxic Substances Control’s (DTSC) Candidate Chemicals List. A product shall be considered to contain a substance on the California DTSC Candidate List if the concentration of the substance in the product is above 0.1% (w/w). Candidate chemicals are defined, according to the California Code of Regulations, Title 22, § 69502, as chemicals that exhibit a “hazard trait and/or an environmental or toxicological endpoint” and are either: (a) found on one or more of the authoritative lists specified in section 69502.2(a) of the regulation; or (b) listed by DTSC using the criteria specified in section 69502.2(b). | SASB Household & Personal Products | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
56 | ENVIRONMENT | Product Environmental, Health, and Safety Performance | Chemical Management | optional | required | required | What is the revenue from products designed with Green Chemistry Principles? | Disclose the amount of its revenue that is from products designed with one or more green chemistry principles. Green chemistry principles are defined as those principles contained in "12 Principles of Green Chemistry" available through the American Chemical Society and adapted from Green Chemistry: Theory and Practice by Paul Anastas and John Warner (1998). A product shall be considered to have been designed with green chemistry principles if documentation shows that tools, frameworks, standards, and/or certifications were used to incorporate one or more green chemistry principles into the design, materials selection, manufacturing processes, use-phase, and/or end-of-life disposal of the product. Relevant products may include, but are not limited to: Products that contain “safer” chemicals while maintaining function and efficacy, thereby meeting Green Chemistry Principle 4, “Designing Safer Chemicals” Products that are biodegradable, in that they break down into innocuous degradation products and do not persist in the environment, thereby meeting Green Chemistry Principle 10, “Design for Degradation” Products that can be shown to meet the following Green Chemistry Principles: 1 (“Prevention”), 2 (“Atom Economy”), 3 (“Less Hazardous Chemical Syntheses”), 5 (“Safer Solvents and Auxiliaries”), 6 (“Design for Energy Efficiency”), 7 (“Use of Renewable Feedstocks”), 8 (“Reduce Derivatives”), 9 (“Catalysis”), 11 (“Real-time analysis for Pollution Prevention”), or 12 (“Inherently Safer Chemistry for Accident Prevention”) Specific green chemistry efforts may include products that are designed according to the American Chemistry Society (ACS) Green Chemistry Initiative (GCI) Formulator’s Roundtable guidance, the U.S. Environmental Protection Agency (EPA) Design for Environment Program, and/or third-party certification such as Cradle-to-Cradle certification. | SASB Household & Personal Products | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
57 | ENVIRONMENT | Labor Conditions in the Supply Chain | Supply Chain Transparency: Labor | required | required | required | What is the number of facilities audited to a social responsibility code of conduct? | Disclose the number of facilities that have been audited to a social responsibility code of conduct during the reporting period. A code of conduct is a corporate policy, standard, or contract that outlines a set of working conditions, labor practices, and safety and environmental requirements for suppliers and contractors. At a minimum, a code of conduct ensures that suppliers are in compliance with regulations. Social responsibility code of conduct criteria shall include, at a minimum, an assessment of worker hours/excessive overtime, wages and compensation, underage labor, forced labor, disciplinary practices, discrimination, freedom of association (worker involvement and communication), worker treatment and development (anti-harassment and anti-abuse policies), termination and retrenchment policies, and health and safety conditions. Audits are defined as visits to a facility and review of records to ensure compliance with the code of conduct. Audits can be conducted by an internal corporate representative or by a third-party auditor. The scope of facilities includes those owned and operated by the entity as well as third-party vendors. | SASB Toys & Sporting Goods | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
58 | ENVIRONMENT | Labor Conditions in the Supply Chain | Supply Chain Transparency: Labor | optional | required | required | Advise the percentage of (1) Tier 1 supplier facilities and (2) supplier facilities beyond Tier 1 that have been audited to a labor code of conduct, (3) percentage of total audits conducted by a third-party auditor. | SASB Apparel, Accessories & Footwear | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | |||||||||||||||||
59 | ENVIRONMENT | Labor Conditions in the Supply Chain | Supply Chain Transparency: Labor | optional | required | required | Disclose the direct suppliers’ social responsibility audit (1) non-conformance rate and (2) associated corrective action rate for (a) priority nonconformances and (b) other nonconformances. | The entity shall disclose the social responsibility standard(s) or code(s) of conduct to which it has measured social responsibility audit compliance. Direct suppliers’ social responsibility audit (1) non-conformance rate and (2) associated corrective action rate for (a) priority non-conformances and (b) other non-conformances. | SASB Multiline and Specialty Retailers & Distributors | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
60 | ENVIRONMENT | Labor Conditions in the Supply Chain | Supply Chain Transparency: Labor | optional | required | required | What is the total amount of monetary losses as a result of legal proceedings associated with labor law violations? | Describe the nature, context, and any corrective actions taken as a result of the monetary losses. Total amount of monetary losses as a result of legal proceedings associated with labor law violations. The entity shall disclose the total amount of monetary losses it incurred during the reporting period as a result of legal proceedings associated with labor law violations such as those relating to wages, work hours, overtime, meal and rest breaks, as well as violations of the U.S. Fair Labor Standards Act. | SASB Apparel, Accessories & Footwear | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
61 | ENVIRONMENT | Labor Conditions in the Supply Chain | Suppy Chain Transparency: Environment | required | required | required | List active certifications across supply chain. See spreadsheet. | See attached | n/a | |||||||||||||||||
62 | ENVIRONMENT | Labor Conditions in the Supply Chain | Suppy Chain Transparency: Environment | required | required | required | Provide a description of the organization’s supply chain, including its main elements as they relate to the organization’s activities, primary brands, products, and services. | See attached | GRI 102-9 Supply chain | Goal 12: Responsible Consumption and Production | ||||||||||||||||
63 | ENVIRONMENT | Labor Conditions in the Supply Chain | Suppy Chain Transparency: Environment | required | required | required | Description of the greatest labor, health, and safety risks in the supply chain | Description of the greatest labor and health, and safety risks in the supply chain. List the three labor conditions issues and the three environmental health and safety issues that pose the greatest potential risk in the entity’s supply chain. A risk may be identified as one that poses the greatest potential risk because: (a) the entity has determined its potential to cause accidents or incidents at supplier facilities, (b) it was identified as a non-conformance most frequently in labor code of conduct audits, and/or (c) the entity has determined it to have the greatest potential to cause financial and/or reputational harm to the entity or its suppliers if left uncorrected. Labor conditions risks include the following, related to the criteria outlined in the entity’s labor code of conduct or audit criteria: excessive worker hours, violations in minimum age requirements, unfair compensation practices, lack of freedom of association rights, unfair worker treatment (harassment or abuse), or other labor conditions risks identified by the entity. | SASB Apparel, Accessories & Footwear | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
64 | ENVIRONMENT | Environmental Impacts in the Supply Chain | Suppy Chain Transparency: Environment | optional | required | required | What is the percentage of (1) Tier 1 supplier facilities and (2) supplier facilities beyond Tier 1 that have completed an environmental data assessment assessment or an equivalent environmental data assessment. Include data on Environmental Management System, Energy & GHG, Water, Wastewater, Waste, Air Emissions, and Chemicals Management. | Include data on: Environmental Management System Energy & GHG Water Wastewater Waste Air Emissions Chemicals Management | SASB Apparel, Accessories, Footwear; GRI 308-1 New suppliers that were screened using environmental criteria | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
65 | ENVIRONMENT | Raw Materials Sourcing | Suppy Chain Transparency: Environment | required | required | required | (1) List of priority raw materials; for each priority raw material: (2) environmental and/or social factor(s) most likely to threaten sourcing, (3) discussion on business risks and/or opportunities associated with environmental and/or social factors, and (4) management strategy for addressing business risks and opportunities | List of priority raw materials; for each priority raw material: (2) environmental and/or social factor(s) most likely to threaten sourcing, (3) discussion on business risks and/or opportunities associated with environmental and/or social factors, and (4) management strategy for addressing business risks and opportunities. The scope of disclosure shall include priority raw materials present in finished goods and exclude raw materials used in packaging and manufacturing. Priority raw materials include materials purchased by the entity or its suppliers for the purposes of producing the entity’s finished goods. If the entity is vertically integrated across the value chain and does not purchase its priority raw materials from a third-party supplier, it shall identify its priority raw materials as those sourced from its owned operations and used in the production of its finished goods. For each priority raw material, the entity shall identify the key environmental and/or social factors that are most likely to threaten its ability to source or purchase each material. Environmental factors include, but are not limited to Climate change impacts (e.g., extreme weather events and/or water stress); Regulation on greenhouse gases (GHG); Environmental regulations for suppliers; Land use practices; and Production methods that result in water pollution, soil degradation, deforestation, and/or loss of biodiversity. Social factors include, but are not limited to Suppliers' animal welfare, labor, and human rights practices; Materials sourcing from regions of conflict; and Regulations on labor practices and/or human rights. For each priority raw material, the entity shall discuss the business risks and opportunities associated with environmental and/or social factors. Business risks and opportunities include, but are not limited to Access to, and availability of, the priority raw material; Ability to trace the priority raw material; Price volatility of the priority raw material; Regulatory compliance issues associated with the priority raw material; Customer demand for products containing the priority raw material; and The entity's brand value and reputation. For each priority raw material, the entity shall discuss its management strategy for addressing business risks and opportunities associated with environmental and/or social factors most likely to threaten its ability to source priority raw materials. | SASB Apparel, Accessories, Footwear | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
66 | ENVIRONMENT | Wood Supply Chain Management | Suppy Chain Transparency: Environment | required | required | required | If applicable, what is the1) total weight of wood fiber materials purchased, (2) percentage from third-party certified forestlands, (3) percentage by standard, and (4) percentage certified to other wood fiber standards, (5) percentage by standard? | (1) Total weight of wood fiber materials purchased, (2) percentage from third-party certified forestlands, (3) percentage by standard, and (4) percentage certified to other wood fiber standards, (5) percentage by standard The entity shall disclose the total amount of wood fiber materials (in air-dried metric tons) it purchased during the reporting period. Wood fiber materials include wood-fiber-based raw materials, components, and semi-finished and finished goods. The scope of wood-fiber-based materials includes all inputs that are processed to be sold as finished goods, including recycled raw materials, virgin raw materials, and goods that will be consumed directly in the production process, excluding biomass for energy. If wood fiber comprises a portion of a material, component, or product, the entity shall include the portion in the total amount. The entity shall disclose the percentage of its total wood fiber materials purchased that have been sourced from forestlands that are certified to a third-party forest management standard. | SASB Building Products & Furnishings | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
67 | ENVIRONMENT | Environmental & Social Impacts of Palm Oil Supply Chain | Suppy Chain Transparency: Environment | required | required | required | If applicable, what is the amount of palm oil sourced, and the percentage certified through the Roundtable on Sustainable Palm Oil (RSPO) supply chains as (a) Identity Preserved, (b) Segregated, (c) Mass Balance, or (d) Book & Claim? | Amount of palm oil sourced, percentage certified through the Roundtable on Sustainable Palm Oil (RSPO) supply chains as (a) Identity Preserved, (b) Segregated, (c) Mass Balance, or (d) Book & Claim The entity shall disclose the amount, in metric tons, of palm oil that it sourced during the reporting period. The scope of palm oil includes palm kernel oil and palm kernel expeller. The entity may discuss other strategies, approaches, and mechanisms used to manage risks and opportunities associated with the environmental and social impacts of palm oil sourcing. | SASB Household & Personal Products | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
68 | ENVIRONMENT | Supplier Envronmental Assessment | Suppy Chain Transparency: Environment | optional | required | required | Negative environmental impacts in the supply chain and actions taken | The reporting organization shall report the Number of suppliers assessed for environmental impacts, Number of suppliers identified as having significant actual and potential negative environmental impacts. Include Significant actual and potential negative environmental impacts identified in the supply chain, Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment, and Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why. | GRI 308-2 Negative environmental impacts in the supply chain and actions taken | Goal 12 Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
69 | Biodiversity | Biodiversity | required | required | required | Discuss the operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. | Monitoring which activities are taking place in both protected areas and areas of high biodiversity value outside protected areas makes it possible for the organization to reduce the risks of impacts. It also makes it possible for the organization to manage impacts on biodiversity or to avoid mismanagement. For each operational site owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas, the following information: i. Geographic location; Subsurface and underground land that may be owned, leased, or managed by the organization; Position in relation to the protected area (in the area, adjacent to, or containing portions of the protected area) or the high biodiversity value area outside protected areas; Type of operation (office, manufacturing or production, or extractive); Size of operational site in km2 (or another unit, if appropriate); Biodiversity value characterized by the attribute of the protected area or area of high biodiversity value outside the protected area (terrestrial, freshwater, or maritime ecosystem). | GRI 304-1 Biodiversity 2016 | ||||||||||||||||||
70 | Biodiversity | Biodiversity | optional | required | required | Discuss the significant impacts of activities, products and services on biodiversity. | This disclosure provides the background for understanding (and developing) an organization’s strategy to mitigate significant direct and indirect impacts on biodiversity. By presenting structured and qualitative information, the disclosure enables comparison of the relative size, scale, and nature of impacts over time and across organizations. The reporting organization shall report the following information: Nature of significant direct and indirect impacts on biodiversity with reference to one or more of the following: Construction or use of manufacturing plants, mines, and transport infrastructure; Pollution (introduction of substances that do not naturally occur in the habitat from point and non-point sources); Introduction of invasive species, pests, and pathogens; Reduction of species;Habitat conversion; Changes in ecological processes outside the natural range of variation (such as salinity or changes in groundwater level). Significant direct and indirect positive and negative impacts with reference to the following: Species affected; Extent of areas impacted; Duration of impacts; Reversibility or irreversibility of the impacts. | 304-2 Biodiversity 2016 | ||||||||||||||||||
71 | Biodiversity | Biodiversity | optional | required | required | Advise on habitats protected or restored by the orgainzation. | This disclosure addresses the extent of an organization’s prevention and remediation activities with respect to its impacts on biodiversity. This disclosure refers to areas where remediation has been completed or where the area is actively protected. Areas where operations are still active can be counted if they conform to the definitions of ‘area restored’ or ‘area protected’. The reporting organization shall report the following information: Size and location of all habitat areas protected or restored, and whether the success of the restoration measure was or is approved by independent external professionals. Whether partnerships exist with third parties to protect or restore habitat areas distinct from where the organization has overseen and implemented restoration or protection measures. Status of each area based on its condition at the close of the reporting period.Standards, methodologies, and assumptions used. | 304-3 Biodiversity 2016 | ||||||||||||||||||
72 | ENVIRONMENT | Product Lifecycle Environmental Impacts | Lifecycle Impacts | required | required | required | Describe efforts used to manage product lifecycle impacts and meet demand for sustainable products. | Description of efforts to manage product lifecycle impacts and meet demand for sustainable products. The entity shall discuss its strategies to assess and manage the environmental impact of products throughout their lifecycle. Relevant strategies and efforts to assess product lifecycle impacts include the use of environmentally focused design principles, circular economy solutions, the use of sustainability performance standards, and the use of screening tools and sampling methods, among others, including the operational processes it employs for these assessments. Relevant strategies and efforts to manage product lifecycle impacts include changes in materials selection, assessment of upstream environmental impacts, changes in manufacturing (resource intensity), use of recycled materials, use of renewable materials, optimization of packaging, design for consolidated shipping, design of low-energy-consumption products, design for product take-back, and labeling for recycling, among others. | SASB Building Products and Furnishings; | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
73 | ENVIRONMENT | Product Lifecycle Environmental Impacts | Lifecycle Impacts | optional | required | required | Advise pn circular economies: (1) Weight of end-of-life material recovered, (2) percentage of recovered materials recycled. | (1) Weight of end-of-life material recovered, (2) percentage of recovered materials recycled The entity shall disclose the weight, in metric tons, of materials recovered, including those recovered through recycling services, product take-back programs, and refurbishment services. The scope of disclosure shall include products, materials, and parts at the end of their useful life that would have otherwise been disposed of as waste or used for energy recovery, but have instead been collected. The scope of disclosure shall include both materials physically handled by the entity and materials of which the entity does not take physical possession, but for which it has contracted with a third party the task of collection for the express purpose of reuse, recycling, or refurbishment. | SASB Building Products and Furnishings; | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
74 | ENVIRONMENT | Packaging Lifecycle Management | Packaging | optional | required | required | What is the (1) total weight of packaging, (2) percentage made from recycled and/or renewable materials, and (3) percentage that is recyclable, reusable, and/or compostable? | (1) Total weight of packaging, (2) percentage made from recycled and/or renewable materials, and (3) percentage that is recyclable, reusable, and/or compostable The entity shall disclose the total weight of packaging purchased by the entity, in metric tons. The scope of disclosure includes primary packaging and secondary packaging. | SASB Household & Personal Products | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
75 | ENVIRONMENT | Packaging Lifecycle Management | Packaging | required | required | required | Discussion of strategies to reduce the environmental impact of packaging throughout its lifecycle. | Discuss strategies to reduce the environmental impact of packaging throughout its lifecycle, such as optimizing packaging weight and volume for a given application or using alternative materials, including those that are recycled, recyclable, reusable, and/or compostable. The entity shall describe the circumstances surrounding its use of recycled and renewable packaging, including, but not limited to, discussions of supply availability, consumer preferences, and packaging durability requirements. The entity shall describe the circumstances surrounding its use of packaging that is recyclable and compostable, including, but not limited to, discussions of regulations, packaging end-of-life commitments, consumer demand, and packaging durability. | SASB Household & Personal Products | Goal 3: Good Health and Well-being Goal 6: Clean Water and Sanitation Goal 8: Decent Work and Economic Growth Goal 11: Sustainable Cities and Communities Goal 12: Responsible Consumption and Production Goal 15: Life on Land | ||||||||||||||||
76 | Standardized ESG Reports (Public Entities and Private Equity) | Questions | Definitions | Source | SDG Goal | |||||||||||||||||||||
77 | COLLECT AVAILABLE | GRI Disclosure | Standard Reporting Frameworks for Risk and Impacts | optional | optional | all material metrics required | GRI Disclosure | This metric tracks whether the company reports on ESG matters using the Global Reporting Initiative Standards framework, as measured in the last two calendar years. The Global Reporting Initiative (GRI) was founded in 1997 following public outcry over the environmental damage of the Exxon Valdez oil spill. GRI created the first global standards for sustainability reporting (the GRI Standards) and is today the most commonly used reporting framework. | GRI Disclosure | Systemic Risk Management | ||||||||||||||||
78 | COLLECT AVAILABLE | CDP Disclosure | Standard Reporting Frameworks for Risk and Impacts | optional | optional | all material metrics required | CDP Disclosure | This metric tracks whether the company reports on ESG matters using the Carbon Disclosure Project (CDP) survey, as measured in the last two calendar years. CDP Global is an international nonprofit organization that runs the global disclosure system for investors, companies, cities, states, and regions to manage their environmental impacts. CDP gathers corporate environmental data in a standardized manner and on a voluntary basis. | CDP Disclosure | Systemic Risk Management | ||||||||||||||||
79 | COLLECT AVAILABLE | SASB Disclosure | Standard Reporting Frameworks for Risk and Impacts | optional | optional | all material metrics required | SASB Disclosure | This metric tracks whether the company reports on ESG matters using the Sustainability Standards Accounting Board’s (SASB) reporting framework, as measured in the last two calendar years. SASB is an organization that identifies for investors financially material information on which companies should report. It created frameworks that identify which ESG information is relevant to a subset of 77 industries. | SASB Disclosure | Systemic Risk Management | ||||||||||||||||
80 | COLLECT AVAILABLE | TCFD Disclosure | Standard Reporting Frameworks for Risk and Impacts | optional | optional | all material metrics required | TCFD Disclosure | This metric tracks whether the company reports on ESG matters using the Task Force on Climate-related Financial Disclosure (TCFD) framework, as measured in the last two calendar years. TCFD explains that the “Financial Stability Board established the TCFD to develop recommendations for more effective climate-related disclosures that could promote more informed investment, credit, and insurance underwriting decisions and, in turn, enable stakeholders to understand better the concentrations of carbon-related assets in the financial sector and the financial system’s exposures to climate-related risks.” TCFD’s disclosure recommendations are structured around “four thematic areas that represent core elements of how organizations operate: governance, strategy, risk management, and metrics and targets. These thematic areas are intended to interlink and inform each other.” | TCFD Disclosure | Systemic Risk Management | ||||||||||||||||
81 | COLLECT AVAILABLE | Any Other ESG Disclosure | Standard Reporting Frameworks for Risk and Impacts | optional | optional | all material metrics required | Any Other ESG Disclosure | TNFD, CDP, WEF, SFDR, etc., as measured in the last two calendar years. Provide metric data for any other ESG or sustainablity frameworks, with references. | Any Other Disclosure | Systemic Risk Management | ||||||||||||||||
82 | COLLECT AVAILABLE | Transitional Risks for Climate Change | Standard Reporting Frameworks for Risk and Impacts | required | required | required | Transitional Risks for Climate Change | Transition risks are those related to the process of transitioning away from reliance on fossil fuels and toward a low-carbon economy. Examples of these risks include the possible implementation of a carbon tax, carbon disclosure mandates, or the transition to renewable energies. DIscuss policy and legal risks, technology risks, market risks, reputational risks due to climate change. Tool: https://www.unepfi.org/industries/banking/transition-check-launch/ | GRI 102-15 Strategy: Transitional Risks for Climate Change | Goal 12: Responsible Consumption and Production | ||||||||||||||||
83 | COLLECT AVAILABLE | Physical Risks frm Climate Change | Standard Reporting Frameworks for Risk and Impacts | required | required | required | Physical Risks frm Climate Change | Discuss physical risks, the tangible effects that climate has on organizations– i.e. flooding, extreme weather events, etc. | GRI 102-15 Strategy: Physical Risks frm Climate Change | Goal 12: Responsible Consumption and Production | ||||||||||||||||
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