Define the relevant sustainability metrics - BASIC

Cost
LOW
Cost
MEDIUM
Cost
HIGH
EFFORT
low
EFFORT
medium
EFFORT
HIGH
IMPACT
low
IMPACT
MEDIUM
IMPACT
HIGH

The relevant KPIs should be related to the selected materiality topic (see the strategic analysis section to define those topics).

Environmental metrics: e.g. greenhouse gas emissions, water use, energy use, waste, biodiversity impact.

Social metrics: e.g. gender equality, human rights, child labour, occupational injuries.

Governance metrics: e.g. board diversity, board independence, equitable treatment of shareholders.

You may be required to provide your carbon footprint or other metrics for regulatory reasons or to meet the demands of external stakeholders. You can browse our website for carbon footprint management.

To facilitate comparability between companies with similar risks, opportunities and impacts, the use of normalisation factors is recommended . These industry-specific metrics include sales, production units, number of employees, hours worked, etc.. It also makes it easier to monitor your own performance over time.

+95%

increase in GHG emission in Asia in between 1990 and 2010
(OECD)

27

core sustainability metrics have been defined by ASEAN Exchanges, of which 4 are environmental, 13 are social and 10 are governance.
(ASEAN Exchanges)

ADDITIONAL RESOURCES