PILLAR: PROCESS MANAGEMENT
Criteria | What it should be reported | Indicative Performance Indicators according to GRI G4 |
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The Organization discloses how and what performance indicators on Sustainable Development & Corporate Responsibility are integrated into its periodical internal planning and control and how the reliability, comparability and consistency of the data applied to internal controls and external communication are safeguarded through appropriate processes. | • If the Organization has already determined performance indicators generally starting with specific environmental parameters that describe consumption of energy or emissions per employee or per ton of product; in this respect, the range of possible answers extends from a simple reference to regularly reported environmental data to control systems. • If the Organization submits repeated reports, it is important to select the same reference figures in each case, such as whether an indicator is calculated on per employee (head count) or full-time equivalent basis, and adhere to the selected method. If the Organization chooses to change the method of calculation of an index, it should be described clearly and proceed to the recalculation (if possible) of the subject index for previous periods for comparison purposes. | G4-56: An Organization’s values, principles, standards and norms of behaviour such as codes of conduct and codes of ethics. |
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