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.
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 |