7. Control

PILLAR: PROCESS MANAGEMENT
CriteriaWhat it should be reportedIndicative Performance Indicators according to GRI G4
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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