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Top 40 Sustainability Indicators

Top 40 Ranking of the Most Important GRI Sustainability Indicators

Thalwil, November 18th, 2015. Which GRI indicators shall companies and organizations include in their sustainability reports? GRI recommends reporting to the material sustainability aspects. Even if individual material indicators are used for every company, a majority of the KPI's can be pre-selected via benchmarking. Many of these indicators are material for ensuring the comparability of sustainability communication with other organizations, and can be regarded as material for most organizations.

 

G4-EC5

 

The GRI database provides a detailed benchmarking according to region, sector and other factors. The most common GRI G3 and GRI G3.1 indicators can be determined:

The most frequently used GRI G4 indicator is G4-EC1 "Directly generated and distributed economic value." This is followed by direct energy consumption G4 EN3. And thirdly, the directly and indirectly emitted greenhouse gases in two indicators (EN15-G4 and G4-EN16).

The dominant aspects are "Economic Performance", "Energy", "Emissions" as well as "Training and education". GRI categories and sub-categories are reported as follows: "Environment" eleven indicators, "Economic" eight , "Labor" eight, "Company" five, "Human Rights" four and "Products" also four indicators.

 

The table shows the Top 40 GRI Indicators:

 

No.

 

Aspect

 

Indicator

GRI Rank

G4-EC1

 

Economic Performance

 

Direct economic value generated and distributed

1

G4-EN3

 

Energy

 

Energy consumption within the organization

2

G4-EN15

 

Emissions

 

Direct greenhouse gas (GHG) emissions (Scope 1)

3

G4-EN16

 

Emissions

 

Energy indirect greenhouse gas (GHG) emissions (Scope 2)

3

G4-LA1

 

Employment

 

Total number and rates of new employee hires and employee turnover by age group, gender and region

5

G4-LA6

 

Occupational Health and Safety

 

Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender

6

G4-LA12

 

Diversity and Equal Opportunity

 

Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity

7

G4-LA9

 

Training and Education

 

Average hours of training per year per employee by gender, and by employee category

8

G4-EN8

 

Water

 

Total water withdrawal by source

9

G4-EN23

 

Effluents and Waste

 

Total weight of waste by type and disposal method

10

G4-EN19

 

Emissions

 

Reduction of greenhouse gas (GHG) emissions

11

G4-EN27

 

Products and Services

 

Extent of impact mitigation of environmental impacts of products and services

12

G4-LA11

 

Training and Education

 

Percentage of employees receiving regular performance and career development reviews, by gender and by employee category

13

G4-EC7

 

Indirect Economic Impacts

 

Development and impact of infrastructure investments and services supported

14

G4-EN29

 

Compliance

 

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations

15

G4-PR5

 

Product and Service Labeling

 

Results of surveys measuring customer satisfaction

16

G4-SO4

 

Anti-corruption

 

Communication and training on anti-corruption policies and procedures

17

G4-LA7

 

Occupational Health and Safety

 

Workers with high incidence or high risk of diseases related to their occupation

18

G4-HR3

 

Non-discrimination

 

Total number of incidents of discrimination and corrective actions taken

19

G4-EC5

 

Market Presence

 

Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation

20

G4-EC3

 

Economic Performance

 

Coverage of the organization’s defined benefit plan obligations

21

G4-SO1

 

Local Communities

 

Percentage of operations with implemented local community engagement, impact assessments, and development programs

22

G4-LA10

 

Training and Education

 

Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings

23

G4-HR5

 

Child Labor

 

Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor

24

G4-SO5

 

Anti-corruption

 

Confirmed incidents of corruption and actions taken

25

G4-EC9

 

Procurement Practices

 

Proportion of spending on local suppliers at significant locations of operation

26

G4-EC2

 

Economic Performance

 

Financial implications and other risks and opportunities for the organization’s activities due to climate change

27

G4-SO8

 

Compliance

 

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations

28

G4-HR6

 

Forced or Compulsory Labor

 

Operations and suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor

29

G4-SO3

 

Anti-corruption

 

Total number and percentage of operations assessed for risks related to corruption and the significant risks identified

30

G4-EC4

 

Economic Performance

 

Financial assistance received from government

31

G4-EC6

 

Market Presence

 

Proportion of senior management hired from the local community at significant locations of operation

32

G4-EN7

 

Energy

 

Reductions in energy requirements of products and services

33

G4-EN1

 

Materials

 

Materials used by weight or volume

34

G4-LA2

 

Employment

 

Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation

35

G4-PR9

 

Compliance

 

Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services

36

G4-HR4

 

Freedom of Association and Collective Bargaining

 

Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures taken to support these rights

37

G4-PR1

 

Customer Health and Safety

 

Percentage of significant product and service categories for which health and safety impacts are assessed for improvement

38

G4-EN6

 

Energy

 

Reduction of energy consumption

39

G4-PR3

 

Product and Service Labeling

 

Type of product and service information required by the organization’s procedures for product and service information and labeling, and percentage of significant product and service categories subject to such information requirements

40