ESG index

Code	Name	Type	Definition	Unit
Climate Change
E-S1	Emissions Intensity	Quantitative	Ratio of CO2 emissions per unit of economic activity	tCO2eq	Link
E-S2	Emissions Management	Qualitative	Process an organisation follows to manage and mitigate its GHG emissions	–	Link
Natural Resources
E-S3	Water Consumption	Quantitative	Total volume of water consumed by the organisation	m3	Link
E-S4	Water Management	Qualitative	Process a company has implemented to optimise its water consumption	–	Link
E-S5	Biodiversity impacts	Qualitative	Any negative impact on biodiversity and process for managing and mitigating it	–	Link
Waste and Pollution
E-S6	Waste Management	Qualitative & Quantitative	Total amount of hazardous and non-hazardous waste generated Set of activities to monitor, manage and reduce waste produced by an organisation	#	Link

Code	Name	Type	Definition	Unit
Diversity
S-M1	Board Diversity	Quantitative	Proportion of board members by gender and by age group	%	Link
S-M2	Gender Pay Gap	Quantitative	Difference between the average gross remuneration of men and women within an organisation	%	Indicator not included in the report
Working Conditions
S-M3	Employee Turnover	Quantitative	Proportion of employees that have left an organisation during the fiscal year	%	Link
S-M4	Freedom of Association and Collective Bargaining	Quantitative	Proportion of active workforce covered by collective bargaining agreements	%	Link
S-S1	Employee Health and Safety	Qualitative & Quantitative	Set of activities and procedures a company has implemented to prevent accidents and injuries in the workplace	#	Link
Human Rights
S-M5	Human Rights Policy	Qualitative	Whether the company has a human rights policy in place and description	–	Indicator not included in the report
S-M6	Human Rights Due Diligence	Qualitative	Set of activities to identify, mitigate and act upon actual and potential risks of human rights violation	–	Link

Code	Name	Type	Definition	Unit
Corporate governance
G-M1	Board Composition	Qualitative	Information on characteristics of the company’s highest governance bodies	–	Link
Business Integrity
G-M2	Business Ethics Standards	Qualitative	Whether the company has a business ethics policy in place and description	–	Link
G-M3	Anti-corruption Policy	Qualitative	Whether the company has an anti-corruption policy in place and description	–	Link
G-M4	Whistle-blower Mechanism	Qualitative	Whether the company has a whistle-blower procedure in place and description	–	Link
Privacy & Data Security
G-S1	Data Security Policy	Qualitative	Whether the company has a cyber and data security policy in place and description	–	Indicator not included in the report

Environmental