GHG emissions

Can the entity report on Scope 1 GHG emissions?

Scope 1 GHG emissions: ____________

Explanation (optional): ____________

Can the entity report on Scope 2 GHG emissions?

Scope 2 GHG emissions: ____________

Explanation (optional): ____________

Can the entity report on Scope 3 GHG emissions?

Scope 3 GHG emissions: ____________

Explanation (optional): ____________

Total GHG emissions: ____________

Explanation (optional): ____________

Carbon Footprint

Total GHG emission per (GAV or book value): ____________

Explanation (optional): ____________

GHG intensity of investee companies

Carbon intensity by revenue: ____________

Explanation (optional): ____________

Exposure to companies active in the fossil fuel sector

Is the entity active in the fossil fuel sector?

Explanation (optional): ____________

Share of non-renewable energy consumption and production

Can the entity report on energy consumption?

Total energy consumption from non-renewable energy sources: ____________

Total energy consumption from renewable energy sources: ____________

Total energy consumption: ____________

Share of non-renewable energy consumption: ____________

Explanation (optional): ____________

Can the entity report on energy production?

Total energy production from non-renewable energy sources: ____________

Total energy production from renewable energy sources: ____________

Total energy production: ____________

Share of non-renewable energy production: ____________

Explanation (optional): ____________

Energy consumption intensity per high impact climate sector

Is the entity associated with high impact climate sector?

Total energy consumption per revenue: ____________

Explanation (optional): ____________

Activities negatively affecting biodiversity-sensitive areas

Does the entity have sites/operations located in or near to biodiversity sensitive areas where activities negatively affect those areas?

Explanation (optional): ____________

Emissions to water

Can the entity report on emissions to water?

Water emissions: ____________

Explanation (optional): ____________

Hazardous waste and radioactive waste ratio

Can the entity report on hazardous waste generated?

Hazardous waste: ____________

Explanation (optional): ____________

Can the entity report on radioactive waste generated?

Radioactive waste: ____________

Explanation (optional): ____________

Hazardous and radioactive waste generated: ____________

Violations of UN Global Compact principles and Organisation for Economic Cooperation and Development (OECD) Guidelines for Multinational Enterprises

Was the entity involved in violations of the UNGC principles or OECD Guidelines for Multinational Enterprises?

Explanation (optional): ____________

Lack of processes and compliance mechanisms to monitor compliance with UN Global Compact principles and OECD Guidelines for Multinational Enterprises

Does the entity have policies to monitor compliance with the UNGC principles or OECD Guidelines for Multinational Enterprises?

Explanation (optional): ____________

Does the entity have grievance /complaints handling mechanisms to address violations of the UNGC principles or OECD Guidelines for Multinational Enterprises?

Explanation (optional): ____________

Unadjusted gender pay gap

Can the entity report on gender pay gap?

Average unadjusted gender pay gap: ____________%

Explanation (optional): ____________

Board gender diversity

Can the entity report on board gender diversity?

Average ratio of female to male board members: ____________%

Explanation (optional): ____________

Exposure to controversial weapons (anti-personnel mines, cluster munitions, chemical weapons and biological weapons)

Was the entity involved in the manufacture or selling of controversial weapons (land mines and cluster bombs)?

Explanation (optional): ____________

Emissions of inorganic pollutants

Can the entity report on inorganic pollutants?

Inorganic pollutants: ____________

Explanation (optional): ____________

Emissions of air pollutants

Can the entity report on air pollutants?

SOx: ____________

NOx: ____________

PM2.5: ____________

PM10: ____________

Ozone (O3): ____________

Lead (Pb): ____________

Mercury (Hg): ____________

Other: ____________

Total: ____________

Explanation (optional): ____________

Emissions of ozone depletion substances

Can the entity report on ozone depletion substances?

Ozone depletion substances: ____________

Explanation (optional): ____________

Investments in companies without carbon emission reduction initiatives

Does the entity have carbon emission reduction initiatives?

Explanation (optional): ____________

Breakdown of energy consumption by type of non-renewable sources of energy

Can the entity report on non-renewable sources of energy consumption?

Coal: ____________

Diesel: ____________

Motor gasoline: ____________

LPG, butane or propane: ____________

Natural gas: ____________

Non-renewable hydrogen: ____________

Non-renewable fuel: ____________

Non-renewable electricity: ____________

Non-renewable steam, heating and cooling: ____________

Explanation (optional): ____________

Water usage and recycling

Can the entity report on water usage and recycling?

1. Average amount of water consumed and reclaimed

Total water consumed and reclaimed: ____________

Total water consumed and reclaimed per revenue: ____________

2.Water recycling

Percentage of water recycled and reused: ____________%

Explanation (optional): ____________

Investments in companies without water management policies

Does the entity have water management policies?

Explanation (optional): ____________

Exposure to areas of high water stress

Does the entity have sites located in areas of high water stress without a water management policy?

Explanation (optional): ____________

Investments in companies producing chemicals

Does the entity produce chemicals and fall under Division 20.2 of Annex I to Regulation (EC) No 1893/2006?

Explanation (optional): ____________

Land degradation, desertification, soil sealing

Does the entity have activities of which cause land degradation, desertification or soil sealing?

Explanation (optional): ____________

Investments in companies without sustainable land/agriculture practices

Does the entity have a sustainable land/agriculture practices policies?

Explanation (optional): ____________

Investments in companies without sustainable oceans/seas practices

Does the entity have a sustainable oceans/seas practices policies?

Explanation (optional): ____________

Non-recycled waste ratio

Can the entity report on non-recycled waste generated?

Total non-recycled waste generated: ____________

Explanation (optional): ____________

Natural species and protected areas

1. Does the entity have operations that affect threatened species?

Explanation (optional): ____________

2. Does the entity have a biodiversity protection policy covering operational sites owned, leased, managed in, or adjacent to, a protected area or an area of high biodiversity value outside protected areas?

Explanation (optional): ____________

Deforestation

Does the entity have a deforestation policy?

Explanation (optional): ____________

Share of securities not issued under Union legislation on environmentally sustainable bonds

Does the entity own securities that are not issued under Union legislation on environmentally sustainable bonds?

Explanation (optional): ____________

Investments in companies without workplace accident prevention policies

Does the entity have a workplace accident prevention policy?

Explanation (optional): ____________

Rate of accidents

Can the entity report on rate of accidents?

Rate of accidents: ____________

Explanation (optional): ____________

Number of days lost to injuries, accidents, fatalities or illness

Can the entity report on number of days lost to injuries, accidents, fatalities or illness?

Number of workdays lost to injuries: ____________

Number of workdays lost to accidents: ____________

Number of workdays lost to fatalities: ____________

Number of workdays lost to illness: ____________

Explanation (optional): ____________

Lack of a supplier code of conduct

Does the entity have a supplier code of conduct (against unsafe working conditions, precarious work, child labour and forced labour)?

Explanation (optional): ____________

Lack of grievance/complaints handling mechanism related to employee matters

Does the entity have a grievance/complaints handling mechanism?

Explanation (optional): ____________

Insufficient whistleblower protection

Does the entity have policies on the protection of whistleblowers?

Explanation (optional): ____________

Incidents of discrimination

Can the entity report on incidents of discrimination?

Number of incidents of discrimination reported: ____________

Number of incidents of discrimination leading to sanctions: ____________

Explanation (optional): ____________

Excessive CEO pay ratio

Can the entity report on CEO pay ratio?

Explanation (optional): ____________

Lack of a human rights policy

Does the entity have a human rights policy?

Explanation (optional): ____________

Lack of due diligence

Does the entity have a due diligence process to identify, prevent, mitigate and address adverse human rights impacts?

Explanation (optional): ____________

Lack of processes and measures for preventing trafficking in human beings

Does the entity have policies against trafficking in human beings?

Explanation (optional): ____________

Operations and suppliers at significant risk of incidents of child labour

Does the entity have exposure to operations and suppliers at significant risk of incidents of child labour exposed to hazardous work in terms of geographic areas or type of operation?

Explanation (optional): ____________

Operations and suppliers at significant risk of incidents of forced or compulsory labour

Does the entity have exposure to operations and suppliers at significant risk of incidents of forced or compulsory labour in terms of geographic areas and/or the type of operation?

Explanation (optional): ____________

Number of identified cases of severe human rights issues and incidents

Can the entity report on human rights issues and incidents?

Number of cases of severe human rights issues and incidents: ____________

Nature of cases of severe human rights issues and incidents: ____________

Explanation (optional): ____________

Lack of anti-corruption and anti-bribery policies

Does the entity have policies on anti-corruption and anti-bribery consistent with the United Nations Convention against Corruption?

Explanation (optional): ____________

Cases of insufficient action taken to address breaches of standards of anti-corruption and anti-bribery

Has the entity identifed insufficiencies in actions taken to address breaches in procedures and standards of anti-corruption and anti-bribery?

Explanation (optional): ____________

Number of convictions and amount of fines for violation of anti-corruption and anti-bribery laws

Can the entity report the number of convictions and amount of fines for violations of anti-corruption and anti-bribery laws?

Explanation (optional): ____________