Basic Sustainability Assessment Tool  
  This tool enables an organization to assess its progress toward
causing no harm to people and the environment, as well as its
positive impacts on people and the environment.
 
         
     Intended Users   
     This is a comprehensive, generic tool. It can be used by any-size organization, in any sector, in any country.
   It may be especially helpful for small- and medium-sized enterprises (SMEs), and large organizations with
   minimal / no sustainability staff.


   Note: The "Advanced Sustainability Assessment Tool" is an optional assessment tool for large,
   multi-location, multi-national corporations with sustainability professionals on staff. A comparison of the
   two tools is available at this link:
 
  Comparison of Basic vs Advanced Sustainability Assessment Tools  
     Balanced and Comprehensive Assessment  
        
 The assessment uses two types of questions:

   1) Management questions
      
These questions assess an organization's approach to, and progress on, reducing / eliminating its
       
harmful impacts on the environment, its employees, and society.
     
 
 2) Progress Enabler questions
       These questions assess the organization's own
positive impacts, how it is helping / amplifying
       others’ positive impacts, and how it is helping others cause less harm. Although there are prompts
       for about 50 Progress Enablers throughout the tool, only a few will apply to any specific organization.
       
 
     Meaning of % Progress Scores  
     "Progress Enabler" percentages are bonus percentages, so some scores may be greater than 100%.
      
* <100%: How far the organization is on its journey toward not causing any harm on that issue. 
       *   100%: The organization is not causing any harm /
breaking even on that issue.
       * >100%: The organization is being
restorative / regenerative, directly or indirectly, on that issue.

 
 Compare with scores in previous reporting periods to track organization progress.  
 
     Accommodates Multiple Frameworks  
     
   This tool expresses an organization's sustainability performance in three ways:

      1. As scores on progress toward science-based goals for 18
core sustainability / ESG issues 
          that arise at the organization's impact points, as shown in the figure below.
          ESG (environmental, social and governance) is used as a shorthand synonym for sustainability.

      2. As scores on contributions to the 17
Sustainable Development Goals (SDGs).
          ESG scores are used as proxies for scores on their aligned, primary SDGs, as shown in the figure.         .

      3. As scores on impacts on the 3
non-financial capitals (natural, human, and social).
          ESG scores are used as proxies for scores on their non-financial capitals, as shown in the figure.

   Organizations can express their sustainability scores in whichever framework's terminology (ESG, SDG
   or non-financial capitals) is most appropriate for their purposes. 

       
 
   
       
         
         
         
         
            The core issues are common to popular sustainability frameworks. More background on the identification
          and comparison of sustainability frameworks is available in these resources:
 
  Comparison of Sustainability Frameworks  
  Sustainability Frameworks deck in the Master Slide Decks  
     Source of the questions  
       The questions in this tool are based on questions used in B Lab’s SDG Action Manager and in the
     Future-Fit Foundation’s science-based
Future-Fit Business Benchmark. They are both free, comprehensive
     sustainability assessment tools, and uniquely include questions about an organization's positive impacts.
     The 36 Management and Progress Enabler questions in this tool are primarily based on key questions in
     those two assessment tools.  
 
  SDG Action Manager  
  Future-Fit Business Benchmark  
     Why Do an Assessment?  
        
   The results of the assessment can be used to serve the information needs of diverse stakeholders, such as:

       Disclosing sustainability performance to customers / buyers who use sustainable procurement to
        obtain the best value for money, while purchasing the most sustainable goods and services from
        the
most sustainable suppliers.
       Answering inquiries from
investors about the organization's social and environmental direct and
        indirect impacts, to help them assess the organization's attractiveness as a low-risk, impact investment.
       Reassuring
banks / lenders that the organization is mitigating material environmental and social risks
        and has earned a preferred rate for low-risk borrowers.
       Applying for funding from
foundations that support organizations which contribute to societal wellbeing.
       Answering surveys from
raters and rankers that benchmark organizations' sustainability.
       Supporting
board inclusion of sustainability considerations in its governance / duty of care mandates.
       Reporting sustainability performance to
other stakeholders, including employees.
       Integrating sustainability / ESG performance into
internal management information systems and strategic plans,
        to ensure the organization obtains full eco-efficiency and reputational value from its sustainability efforts.
       
 
   
     Table of Contents / Pages  
      
       Introduction
       Organization Profile

    
1 Governance worksheet
    
7 Environmental worksheets: Energy, Water, Procurement, GHGs, Non-GHGs, Waste, Encroachment
   
 5 Employee worksheets: Wages, Health, Terms, Concerns, Discrimination
   
 5 Society worksheets: Community Impacts, Taxes, Ethics, Lobbying, Investments

      
ESG Scores: Summary of assessed scores on the above 18 ESG issues
      
SDG Scores: ESG scores are mapped to their associated, primary SDGs
      
Capitals Scores: ESG scores are mapped to associated natural, human and social capitals
    
 
   
     Overall Guidance  
 
      Answer the questions in any sequence: Use the Next and Previous buttons in the tool bars
        to navigate through the questions, replacing the sample answers in the yellow cells with your choices and data.
        The progress bar in the left-hand corner of the bottom tool bar shows where you are in the question set.
       
      Estimates: If you are not sure of the answer, estimates are okay. Just be sure to document your
        estimation methodology, data sources, and assumptions so that they can be improved later and
        could be assured by a third party.

     
Weighting: Users can weight the assessed scores, on the ESG Scores and SDG Scores pages.

     
Tailoring the tool: Users should use the Excel version of this tool if they need to modify / tailor
         it to suit their purposes. 

     
Saving and sharing results: Users can send a copy of the completed assessment to themselves or
        to someone else. Enter the recipient's email address in the box below and click the "Submit" button.
        We recommend that users send it to themselves, review and edit it as they would any .pdf document,
        and then decide how much they forward to others.
 
   
     
     Collaboration / Sharing  
     This online version was created using SpreadsheetConverter (SSC). Its master copy is hosted
   in the SSC cloud. When users access it and use it, they actually work with a copy of it in their
   browser, not with the master copy in the SSC cloud. All user input and changes are stored in
   the user's browser. All this magically happens, automatically.

   For users to collaborate with colleagues, they need to create their unique version of the tool in
   the SSC cloud. Then, they and their colleagues can access it and their combined changes are
   automatically stored in their shared unique version. Think of it as an SSC version of Google Sheets. 

   Instructions on how to create and share a unique copy of this online tool are available at the SSC link,
   below. Real-time Sync has already been activated, as indicated by the Real-time Sync button
   in the right-hand corner of the toolbar, at the bottom of all screens.  
 
  SSC guidance on how to set up a unique, shared copy of the tool  
     Legend   
   
     Light purple fields are auto-calculated based on the content of yellow fields.   
     White fields are used for instructions, explanations, or labels for adjacent fields  
     Light-blue fields with a "?" have explanations for adjacent fields. Mouse-over the "?" to reveal the guidance.  
         
     Feedback  
     This tool is subject to ongoing development. Feedback and suggestions for improvement are welcome.  
  Please send feedback to [email protected]  
 
 
Terms of Use

 
This tool was developed by Bob Willard / Sustainability Advantage. It is based on B Lab's SDG Action Manager and the
   Future-Fit Business Benchmark. The tool is published under a
Creative Commons-Attribution ShareAlike 4.0
  International license
. Users are free to Share (copy and redistribute the material in any medium or format) and
   Adapt (remix, transform, and build upon)  the material for any purpose, even commercially.

   Use of the tool is at the user's own risk. Sustainability Advantage shall accept no liability in respect of any business, lending,
   or investment decisions which users choose to base in whole or in part on the use of this tool or its outputs.

   
 
     Organization Profile   
     This is basic information about the organization. Some values are used in later calculations.
   (Replace all sample data with real organization data)
 
  Name    
  Date founded    
  Address     
  Phone number     
  Website     
  Sector     
  Brief description     
     Total revenue / income in reporting year  
     Net income / profit  |  % profit in reporting year  
     Total number of full-time employees     Employees on organization payroll  
     Part-time employees | % of workforce  
     % of owners who are women    Self-identified  
     % of owners who are indigenous people    Self-identified  
     % of owners who are other minorities    Self-identified  
     Organization officer / director who vouches for
   the integrity of the completed assessment 
 
     Governance and Management   Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
 
     Sustainable organizations embed sustainability considerations in their
   governance and management systems. That is, they ensure that stakeholder-
   and environment-related risks and opportunities are duly included
   in key systems and processes.
Click on one choice.
Check the column that best represents your integration of sustainability consideration in the line item.        ?
 
  No Partially Yes  
     Organization purpose / vision / mission/ values
Does the organization purpose, vision and mission serve the public good? Does the organization deliver value to all its stakeholders -- customers, employees, suppliers, communities, the environment and other stakeholders?        ?
 
  Organization purpose     
Enter the organization's purpose, vison, mission and values in the associated spaces.        ?
 
  Organization vision       
  Organization mission       
  Organization values       
     Director and executive responsibilities, duties, and committee mandates
Is responsibility for sustainability-related issues included in committee mandates?        ?
 
     Board and executive competency / qualities / traits maps
Do board and executive competency maps include ESG-related competencies and personal qualities required for effective oversight? (see "Future Board Competencies," ESG Competent Boards, 2020, at https://competentboards.com/in-the-media/)        ?
 
     Executive compensation
Is a significant amount of executive remuneration conditional on attainment of sustainability-related targets?        ?
 
     Risk management process
Does your risk management process include consideration of direct and indirect risks that could arise if sustainability-related issues are not addressed?        ?
 
     Strategic planning and scenario analysis
Do your strategic planning and scenario analysis processes include consideration of sustainability-related risks and opportunities?        ?
 
     Major decision-making processes
Do your Capital Expense (Cap Ex), Merger and Acquisition (M&A) and other strategic decisions include sustainability-related appraisal criteria?        ?
 
     Disclosures / reports
Do your disclosers and reports include non-financial performance on sustainability issues?        ?
 
     Business model canvas includes environment, society and other stakeholders
Does your business model include touch points where the company impacts key stakeholders, society, and the environment?        ?
 
     Research and development (R&D) priorities
Does your R&D include a search for innovative enablers of company or stakeholder progress on sustainability-related issues?        ?
 
     Subtotals    
The three subtotals should add up to 10.        ?
 
  Overall score   
Checks in the "No" column are worth zero; checks in the "Partially" column are worth 5; checks in the "Yes" column are worth 10.        ?
 
   
     Energy  Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
     Sustainable organizations use only renewable energy.
To address climate change, we must transition to a low-carbon economy powered by renewable energy.

Energy includes both electricity and fuels consumed by:
1) buildings and equipment at all locations, whether owned or leased (e.g. lighting, heating and computers)
2) transport vehicles that the company owns or leases
3) any other energy that the company consumes to conduct its business.
     ?
     Management of overall energy usage
  
Does your organization do any of the following to manage its energy usage?
  
(Check all that apply; replace sample data with real organization data)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
   We do not currently monitor and record energy usage.
   (If selected, skip to the next question)
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
   We monitor and record our energy usage, including renewable energy usage.
Use appropriate conversion factors to express the total energy in consistent units.      ?
    Total electrical and fuel energy used (GJ)  
    Total renewable energy used (GJ)  
    Percentage of renewable energy used  
   
Document data sources, estimation methodology and assumptions.      ?
 
   We have set targets for energy efficiency and/or renewable energy usage.
The targets may be relative to a baseline year of the company's choosing.      ?
 
   We met targets for energy efficiency and/or renewable energy usage, for the reporting period.
These results can be compared with scores in previous reporting periods, to show a trend line.      ?
 
   We have a science-based goal of using 100% low-impact renewable energy, regardless of organization growth.
If the science-based goal is associated with a date, it is more credible and forceful.      ?
     Score
     Progress enabler: Improving access to energy for others, or reducing others' need for energy
   Do your products, services and/or donations improve access to energy for others, or reduce energy needs,
   in any of the following ways?
  
("x" all that apply, replacing the sample illustrative choices)
This question gives credit to the company for enabling progress on stakeholders' wellbeing through their own products and services' positive impacts and by helping others cause less harm, as well as by helping / amplifying others’ positive impacts through monetary or in-kind donations.      ?
     Help others use energy more efficiently than market alternatives.  
E.g., energy-efficient appliances, solar powered lanterns.      ?
     Provide, or contribute to the provision of, low-impact renewable energy for others.
E.g., solar panel installation, wind turbine manufacturing, microgrid systems, energy storage systems, next generation biofuels.      ?
     Provide energy conservation systems for others.
E.g., energy metering and audit software and services; IT enabled energy management.      ?
     Support the provision of affordable energy to the underserved who were without prior access.
E.g., technical and physical energy infrastructure in rural or underserved communities.      ?
     Other
Another progress enabler for this issue, beyond those listed above.      ?
 
Dimensions of the Progress Enabler to consider in the description:
* What it is
* Who receives the benefit
* Scale of impact / # of people touched
* Depth / degree of benefit
* Duration / how long the benefit lasts
* Significance / importance to the recipients
* Contribution / importance of company's help
* Risk: what could go wrong and how it is mitigated

See the Impact Management Project website for more information about these dimensions of an impactful initiative.
     ?
    Percentage of revenue derived from the products and/or services checked above 
Be careful not to double-count revenue from products / services, or the value of monetary and in-kind donations. If they enable progress on more than one sustainability-related issue, allocate an appropriate share in the progress-enabler section of each issue.      ?
    Percentage of revenue represented by the monetized value of associated donations 
    Equivalent percentage of revenue associated with these positive contributions  
This is a proxy for how integral these positive contributions are to the company's business model. It is a bonus percentage and can lead to the score on this issue being >100%.      ?
     Water Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
     Sustainable organizations do not use net water from water stressed areas and ensure all discharged water
   is adequately treated.
Water usage includes water consumed during manufacturing, transportation, and distribution of products; during the provision and delivery of services; and by workers for drinking and sanitation purposes. Water discharged must be verifiably treated and returned to safe discharge characteristics before it is emitted back into nature.

Companies must ensure that their use of water doesn’t undermine the quantity and quality of water available for people and ecosystems that depend on the watersheds concerned, especially in water-stressed areas.

Discharged water may be treated by third parties such as municipal wastewater treatment plants, public sewage infrastructure or private water service providers.
     ?
     Management of overall water usage
  
Does your organization do any of the following to manage its water usage?
 
 (Check all that apply; replace sample data with real organization data)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
   We do not currently monitor and record water usage.
   (If selected, skip to the next question)
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
   We monitor and record our water usage.
Use appropriate conversion factors to express the total water used in consistent units.
     ?
    Total volume of water used (M3)  
    Volume of water sourced from unstressed watersheds (M3)   
    Percentage of water sourced from unstressed watersheds   
   
Document data sources, estimation methodology and assumptions.      ?
 
   We have set targets for water efficiency. 
The targets may be relative to a baseline year of the company's choosing.      ?
 
   We met targets for water efficiency, for the reporting period.
These results can be compared with scores in previous reporting periods, to show a trend line.      ?
 
   We have a science-based goal of using zero net water from water-stressed areas,
   regardless of organization growth.
If the science-based goal is associated with a date, it is more credible and forceful.      ?
     Score
     Management of water discharge
  
Does your organization do any of the following to manage its water discharge and treatment?
  
(Check all that apply; replace sample data with real organization data)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
   We do not currently monitor and record water discharge and treatment.
   (If selected, skip to the next question)
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
   We monitor and record our water discharge and treatment.
Use appropriate conversion factors to express the total discharge in consistent units.
     ?
    Total volume of water discharged (M3)  
    Volume of discharged water that is treated (M3)   
    Percentage of discharged water that is treated   
   
Document data sources, estimation methodology and assumptions.      ?
 
   We have set targets for water discharge and treatment. 
The targets may be relative to a baseline year of the company's choosing.      ?
 
   We met targets for water discharge and treatment, for the reporting period.
These results can be compared with scores in previous reporting periods, to show a trend line.      ?
 
   We have a science-based goal of treating 100% of discharged water, regardless of organization growth.
If the science-based goal is associated with a date, it is more credible and forceful.      ?
     Score
     Progress enabler: Improving access to water for others, or reducing others' needs for water
  
Do your products, services and/or donations improve access to water for others, or reduce water needs, in any of the following ways?
  
("x" all that apply, replacing the sample illustrative choices)
This question gives credit to the company for enabling progress on stakeholders' wellbeing through their own products and services' positive impacts and by helping others cause less harm, as well as by helping / amplifying others’ positive impacts through monetary or in-kind donations.      ?
     Help others use water more efficiently than market alternatives.  
E.g., water efficient textile dyeing machinery, drip irrigation systems, low-water hygiene and sanitation products.      ?
     Provide, or contribute to the provision of, clean water for others.
E.g., community-, family- or individual-level water purification systems.      ?
     Provide water conservation systems for others, to mitigate water stress.
E.g., water metering and leak detecting software, rainwater collection and storage systems; IT enabled water management.      ?
     Support the provision of affordable clean water and sanitation to the underserved who were without prior access.
E.g., physical water and sewage treatment infrastructure in rural or underserved communities; IoT enabled maintenance of public toilets.      ?
     Other
Another progress enabler for this issue, beyond those listed above.      ?
 
Dimensions of the Progress Enabler to consider in the description:
* What it is
* Who receives the benefit
* Scale of impact / # of people touched
* Depth / degree of benefit
* Duration / how long the benefit lasts
* Significance / importance to the recipients
* Contribution / importance of company's help
* Risk: what could go wrong and how it is mitigated

See the Impact Management Project website for more information about these dimensions of an impactful initiative.
     ?
    Percentage of revenue derived from the products and/or services checked above 
Be careful not to double-count revenue from products / services, or the value of monetary and in-kind donations. If they enable progress on more than one sustainability-related issue, allocate an appropriate share in the progress-enabler section of each issue.      ?
    Percentage of revenue represented by the monetized value of associated donations 
    Equivalent percentage of revenue associated with these positive contributions  
This is a proxy for how integral these positive contributions are to the company's business model. It is a bonus percentage and can lead to the score on this issue being >100%.      ?
     Procurement Overall 
score
See the Introduction for how to interpret the percent score.        ?
 
      Sustainable organizations use a sustainable procurement process to get the best value for money,
    while purchasing the
most sustainable goods and services from the most sustainable suppliers.
"Best deal" means the company receives the best financial, strategic, cultural and brand value from the procurement.        ?
 
     Sustainable Procurement Bid Evaluation - Weighted Criteria
   A sustainable procurement process assigns significant weight (i.e., 10+%) to each of the following four criteria, when evaluating bids.
   The weights send a strong signal that sustainability matters.
Sustainable procurement is a management process that gives significant weight to sustainability-related criteria when evaluating bids, to confirm that sustainability matters.        ?
 
   (Check all that apply) Sustainability-related criteria used in bid evaluations Weight today Score
(vs. 10%)
The score is based on how the weighting that is used today compares with the 10+% weighting used in a strong SP process.        ?
 
 
   How well the product meets sustainability-related performance and content specs
See the question below for more detail on the potential product sustainability-related performance and content specifications.        ?
 
 
   The supplier's overall sustainability score, as an organization
This score is based on a third-party supplier sustainability / ESG assessment or certification (e.g. Certified B Corp, EcoVadis rating), or a supplier self-assessment using tools like the SDG Action Manager or Basic Sustainability Assessment Tool.        ?
 
 
   The Total Cost of Ownership (TCO) assessment for this procurement
A TCO calculation assesses direct and indirect ongoing costs and benefits associated with the acquisition. The TCO Tool in the Sustainable Procurement Toolkit can be used for this assessment.        ?
 
 
   How well the acquisition aligns with our Purpose, Values, Strategic Goals
This reinforces the importance of reassuring internal and external stakeholders that the acquisition of the goods and services from this supplier does not send a mixed signal about the company's avowed Purpose, Values and Strategic Goals.        ?
 
  Percent progress on implementing a rigorous sustainable procurement bid evaluation approach 
This would be 100+% if the four weights were 10+%.
       ?
 
   
     Management of sustainable procurement (SP), overall
   Which of the following are true for your sustainable procurement (SP) program?
  
(Check all that apply)
This question will give some credit to the company for managing the issue, even if the resulting score is low.        ?
 
 
   We do not currently monitor and record our use of sustainable procurement.
   (If selected, skip to the next question)
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.        ?
 
 
   We monitor and record our use of sustainable procurement 
This data should be available from Purchasing or Finance departments.        ?
 
      Total spend by purchasing department during the reporting period   
    Percentage of purchases, by value, using SP-weighted bid evaluation criteria (see above)    
    Percentage of procurement using a sustainable purchasing process    
   
Document data sources, estimation methodology and assumptions.      ?
 
 
    We have set targets for our use of a sustainable procurement process. 
The targets may be relative to a baseline year of the company's choosing.        ?
 
 
    We met targets for our use of a sustainable procurement process, for the reporting period.
These results can be compared with scores in previous reporting periods, to show a trend line.        ?
 
 
    We have a goal of using an SP in 100% of our procurement, regardless of organization growth.
If the goal is associated with a date, it is more credible and forceful.        ?
 
     Score  
   
     Inclusion of sustainability-related specifications for goods and services
  
Which of the following sustainability-related specifications are included in RFPs for goods and services,
   for which the specification is appropriate?

   (Check all that apply; replace sample data with real organization data)
Purchases fall into three categories: ancillary purchases, product inputs, and outsourced core functions. An SP process includes an analysis of purchases in each category to appropriately identify which qualify for sustainability-related specifications.        ?
 
 
   Exploration of circular economy "access over ownership" options, to avoid purchasing new products.
Before issuing an RFP for new products, we explore various circular economy options that provide access to the service provided by the products, without requiring the purchase of new products:
* Is the product function really still required?
* Could the product be collaboratively shared?
* Is Product-as-a-Service (PaaS) a viable option?
* Could the product function be provided by a pay-for-use service?
* Are other non-ownership options viable? E.g., Leasing, renting, borrowing, bartering
       ?
 
 
   Energy efficiency when used as directed
This is the energy consumed throughout the cradle-to-gate supply chain in the production of the goods.        ?
 
 
   Water efficiency, when used as directed
This is especially important if the product will be used in water-stressed areas.        ?
 
 
   Waste / emissions generated, when used as directed
This is especially important in a circular economy.        ?
 
 
   GHG emissions generated, when used as directed
This the amount of GHGs released throughout the cradle-to-gate supply chain in the production of the goods).        ?
 
 
   Supplies efficiency, when used as directed 
E.g., the number of pages printed per toner cartridge.        ?
 
 
   Impact on user / worker / community health and safety, when used as directed
This about dangerous non-GHG emissions during usage, or easy breakage.        ?
 
 
   Design for accessibility, data security, privacy
This is especially important with IT products and applications.        ?
 
 
   Circular economy design (reuse, repair, upgrades, take-back, disassembly)
The product uses circular economy / end-of-life waste reduction design (e.g., designed for disassembly, upgradeability, product take-back option). Reuse is especially important for plastic products.        ?
 
 
   Circular-economy content  (recycled, remanufactured, renewable, biodegradable)
We favor content that has low environmental impact.        ?
 
 
   Imbedded carbon, energy, water
This is the carbon emitted, energy consumed and water consumed throughout the cradle-to-gate supply chain in the production of the goods.        ?
 
 
   Harmful materials (toxic materials, harmful chemicals)
We check for Restriction of Hazardous Substances (RoHS) compliance, and no materials in the product on the Red List        ?
 
 
   Traceability / chain of custody certifications
This is another circular economy factor.        ?
 
 
   Packaging (materials, minimization, reusability, recyclability)
This is another circular economy factor.        ?
 
     Score  
   
     GHG Emissions Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
     Sustainable organizations eliminate all Scope 1, Scope 2 and Scope 3 greenhouse gas (GHG) net emissions. 
Scope 1 emissions result from the company's own operational activities.

Scope 2 emissions are from power plants that provide the company's electricity.

Scope 3 emissions occur elsewhere in the company's value chain.

Net GHG emissions means total GHG emissions, less any emissions that are permanently sequestered or adequately offset.
     ?
     Management of Scope 1 emissions
  
Does your organization do any of the following to manage its Scope 1 GHG emissions?
 
 (Check all that apply; replace sample data with real organization data)
Scope 1 direct GHG emissions occur from stationary and mobile sources that are owned or controlled by the company. That is, GHG emissions from combustion in owned or controlled boilers, furnaces, vehicles, etc..      ?
 
   We do not currently monitor and record Scope 1 GHG emissions. 
   (If selected, skip to the next question)
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
   We monitor and record our Scope 1 GHG emissions.
A company can ‘offset / cancel out’ its emissions, either by enabling others to avoid GHG emissions, or by capturing GHGs from the atmosphere and sequestering them. The quality of offsets is often problematic. If a company does want to purchase offsets as a means through which to reduce emissions, it must choose schemes verified by the Gold Standard Carbon Credit Scheme.

Use appropriate conversion factors to express GHG emissions in consistent CO2 equivalent units.
     ?
    Weight of CO2 equivalent Scope 1 emissions (MT)   
    Scope 1 emissions that are adequately offset (MT)   
    Percentage of Scope 1 carbon footprint that is offset   
   
Document data sources, estimation methodology and assumptions.      ?
 
   We have set targets for Scope 1 emissions relative to a chosen baseline year,
   in line with IPCC recommendations.
The targets may be relative to a baseline year of the company's choosing.      ?
 
   We met Scope 1 emissions targets for the reporting period, with or without the use of certified carbon offsets.
These results can be compared with scores in previous reporting periods, to show a trend line.      ?
 
   We have a science-based goal to be 100% carbon neutral on our Scope 1 emissions,
   regardless of organization growth.
If the science-based goal is associated with a date, it is more credible and forceful.      ?
     Score
     Management of Scope 2 emissions
  
Does your organization do any of the following to manage its Scope 2 GHG emissions?
  
(Check all that apply; replace sample data with real organization data)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
   We do not currently monitor and record Scope 2 GHG emissions.
   (If selected, skip to the next question)
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
   We monitor and record our Scope 2 GHG emissions.
A company can ‘offset / cancel out’ its emissions, either by enabling others to avoid GHG emissions, or by capturing GHGs from the atmosphere and sequestering them. The quality of offsets is often problematic. If a company does want to purchase offsets as a means through which to reduce emissions, it must choose schemes verified by the Gold Standard Carbon Credit Scheme.

Use appropriate conversion factors to express GHG emissions in consistent CO2 equivalent units.
     ?
    Weight of CO2 equivalent Scope 2 emissions (MT)   
    Scope 2 emissions that are adequately offset (MT)   
    Percentage of Scope 2 carbon footprint that is offset    
   
Document data sources, estimation methodology and assumptions.      ?
 
   We have set targets for Scope 2 emissions relative to a chosen baseline year,
   in line with IPCC recommendations.
The targets may be relative to a baseline year of the company's choosing.      ?
 
   We met Scope 2 emissions targets for the reporting period, with or without the use of certified carbon offsets.
These results can be compared with scores in previous reporting periods, to show a trend line.      ?
 
   We have a science-based goal to be 100% carbon neutral on our Scope 2 emissions,
   regardless of organization growth.
If the science-based goal is associated with a date, it is more credible and forceful.      ?
     Score
     Management of Scope 3 emissions

   There are 15 sources or Scope 3 GHG emissions
     1.   Upstream (cradle-to-gate) GHGs from the
production of acquired goods and services.
     2.   Upstream (cradle-to-gate) GHGs from the
production of acquired capital goods.
     3.   GHGs from fuel- and energy-related extraction, production and transportation that is not already included in Scope 1 or Scope 2.
     4.   GHGs from transportation of goods
from tier 1 suppliers and between organization facilities, in non-organization vehicles.
     5.   GHGs from transportation, disposal and treatment of
organization waste by third parties.
     6.   GHGs from
business travel of employees, in vehicles not owned / operated by the organization.
     7.   GHGs from
employees (including contractors and consultants) commuting to worksites, in non-organization vehicles.
     8.   GHGs from the operation of
upstream assets leased to others (lessees).
     9.   GHGs from the
transportation, storage, distribution and retail of products, in non-organization vehicles and facilities.
     10. GHGs from processing of
intermediate products sold by the organization to manufacturers.
     11. GHGs from
end use of products and services sold by the organization.
     12. GHGs from the
end-of-life waste disposal and treatment of sold products.
     13. GHGs from the operation of
downstream assets leased to others (lessees).
     14. GHGs from the
operation of franchises.
     15. GHGs from the
operation of equity investments - the Scope 1 and Scope 2 emissions of investees.

  
Does your organization do any of the following to manage its Scope 3 GHG emissions?
  
 (Check all that apply; replace sample data with real organization data)
For more information on Scope 3 context, terminology and how to calculate these emissions, see the "Technical Guidance for Calculating Scope 3 Emissions" by the GHG Protocol.      ?
 
 
 
   We do not currently monitor and record Scope 3 GHG emissions.
   (If selected, skip to the next question)
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
   We have reviewed the 15 sources / categories of Scope 3 emissions (see above) and identified
   which are significant and relevant enough for our organization to measure and track. 
The targets may be relative to a baseline year of the company's choosing.      ?
 
   We monitor and record our Scope 3 emissions from the most significant sources.   
A company can ‘offset / cancel out’ its emissions, either by enabling others to avoid GHG emissions, or by capturing GHGs from the atmosphere and sequestering them. The quality of offsets is often problematic. If a company does want to purchase offsets as a means through which to reduce emissions, it must choose schemes verified by the Gold Standard Carbon Credit Scheme.

Use appropriate conversion factors to express GHG emissions in consistent CO2 equivalent units.
     ?
    Weight of CO2 equivalent Scope 3 emissions from the most significant sources (MT)   
    Scope 3 emissions from the most significant sources that are adequately offset (MT)   
    Percentage of Scope 3 emissions from the most significant sources that is offset   
   
Document data sources, estimation methodology and assumptions.      ?
 
   We have set targets for Scope 3 emissions relative to a chosen baseline year,
   in line with IPCC recommendations.
The targets may be relative to a baseline year of the company's choosing.      ?
 
   We met Scope 3 emissions targets for the reporting period, with or without the use of certified carbon offsets.
These results can be compared with scores in previous reporting periods, to show a trend line.      ?
 
   We have a science-based goal to be 100% carbon neutral on our Scope 3 emissions,
   regardless of organization growth.
If the science-based goal is associated with a date, it is more credible and forceful.      ?
     Score
     Progress enabler: Helping others generate fewer GHGs, or remove GHGs from the atmosphere
  
Do your products, services and/or donations help others generate fewer Scope 1, 2 or 3 GHGs, or removing GHGs from the atmosphere,
   in any of the following ways?
  
("x" all that apply, replacing the sample illustrative choices)
This question gives credit to the company for enabling progress on stakeholders' wellbeing through their own products and services' positive impacts and by helping others cause less harm, as well as by helping / amplifying others’ positive impacts through monetary or in-kind donations.      ?
     Help others emit fewer GHGs than market alternatives.
E.g., hybrid vehicles; electric vehicles      ?
     Help permanently remove GHGs from the atmosphere by technological means.
E.g., carbon removal and sequestration technologies.      ?
     Help remove GHGs from the atmosphere by natural means.
E.g., enable propagation, protection or rehabilitation of forests, mangroves and other natural carbon sinks.      ?
     Other
Another progress enabler for this issue, beyond those listed above.      ?
 
Dimensions of the Progress Enabler to consider in the description:
* What it is
* Who receives the benefit
* Scale of impact / # of people touched
* Depth / degree of benefit
* Duration / how long the benefit lasts
* Significance / importance to the recipients
* Contribution / importance of company's help
* Risk: what could go wrong and how it is mitigated

See the Impact Management Project website for more information about these dimensions of an impactful initiative.
     ?
    Percentage of revenue derived from the products and/or services checked above 
Be careful not to double-count revenue from products / services, or the value of monetary and in-kind donations. If they enable progress on more than one sustainability-related issue, allocate an appropriate share in the progress-enabler section of each issue.      ?
    Percentage of revenue represented by the monetized value of associated donations 
    Equivalent percentage of revenue associated with these positive contributions  
This is a proxy for how integral these positive contributions are to the company's business model. It is a bonus percentage and can lead to the score on this issue being >100%.      ?
     Non-GHG Emissions Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
     Sustainable organizations eliminate all harmful solid, liquid and gaseous emissions.  
A sustainable company eliminates harmful substances intentionally or accidentally discharged directly to the environment. Harmful emissions include:
* Harmful solid emissions (e.g. scarce metals, excess hazardous pesticides, particulate matter)
* Harmful liquid emissions (e.g. spills, liquid toxic waste, chemical fluids).
* Harmful gaseous emissions (e.g. VOCs, SOx, NOx, other air pollutants, toxic fumes)

(Note: These do not include liquid, gaseous, or solid wastes which are contained by the company and sent to a third-party for treatment or disposal. They are included in Waste.)
     ?
     Management of non-GHG emissions
  
Does your organization do any of the following to manage its non-GHG solid, liquid and gaseous emissions?
 
  (Check all that apply; replace sample data with real organization data)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
   We do not currently monitor and record our non-GHG emissions.
   (If selected, skip to the next question)
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
   We monitor and record our non-GHG solid, liquid and gaseous emissions.
Use appropriate conversion factors to express the total emissions in consistent units.
     ?
    Total weight of non-GHG solid emissions (MT)  
    Percentage of non-GHG solid emissions that do not cause harm 
    Total weight of non-GHG liquid emissions (MT)  
    Percentage of non-GHG liquid emissions that do not cause harm 
    Total weight of non-GHG gaseous emissions (MT)  
    Percentage of non-GHG gaseous emissions that do not cause harm   
   
Document data sources, estimation methodology and assumptions.      ?
 
   We have set targets for our non-GHG solid, liquid and gaseous emissions.
The targets may be relative to a baseline year of the company's choosing.      ?
 
   We met targets for our non-GHG solid, liquid and gaseous emissions, for the reporting period. 
These results can be compared with scores in previous reporting periods, to show a trend line.      ?
 
   We have a science-based goal of zero harmful non-GHG emissions, regardless of organization growth.
If the science-based goal is associated with a date, it is more credible and forceful.      ?
     Score
     Progress enabler: Helping others generate fewer, or remove, harmful emissions
  
Do your products, services and/or donations help others generate fewer, or remove, harmful non-GHG emissions
   from the environment, in any of the following ways?
  
("x" all that apply, replacing the sample illustrative choices)
This question gives credit to the company for enabling progress on stakeholders' wellbeing through their own products and services' positive impacts and by helping others cause less harm, as well as by helping / amplifying others’ positive impacts through monetary or in-kind donations.      ?
     Help others generate fewer harmful emissions.
E.g., provide innovative manufacturing or agriculture processes that generate fewer harmful emissions; provide filters and interceptors for harmful emissions, with responsible disposition.      ?
     Help others remove or neutralize harmful emissions. 
E.g., brownfield recovery, decontamination and restoration technologies; innovative waste water treatment systems.      ?
     Other
Another progress enabler for this issue, beyond those listed above.      ?
 
Dimensions of the Progress Enabler to consider in the description:
* What it is
* Who receives the benefit
* Scale of impact / # of people touched
* Depth / degree of benefit
* Duration / how long the benefit lasts
* Significance / importance to the recipients
* Contribution / importance of company's help
* Risk: what could go wrong and how it is mitigated

See the Impact Management Project website for more information about these dimensions of an impactful initiative.
     ?
    Percentage of revenue derived from the products and/or services checked above  
Be careful not to double-count revenue from products / services, or the value of monetary and in-kind donations. If they enable progress on more than one sustainability-related issue, allocate an appropriate share in the progress-enabler section of each issue.      ?
    Percentage of revenue represented by the monetized value of associated donations  
    Equivalent percentage of revenue associated with these positive contributions  
This is a proxy for how integral these positive contributions are to the company's business model. It is a bonus percentage and can lead to the score on this issue being >100%.      ?
     Waste Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
     Sustainable organizations eliminate all avoidable hazardous and non-hazardous waste, and repurpose
   all remaining forms of waste. 
Waste is materials generated as by-products of production and other operational activities which the company manages to contain, and which require treatment, repurposing, or disposal. This includes both hazardous and non-hazardous manufacturing materials, as well as non-production waste (e.g. office paper, food, retired equipment).

The goal is to eliminate all avoidable hazardous and non-hazardous waste generation and then repurpose all remaining forms of waste in ways that minimize quality loss (and thus prolong the life of the materials concerned).

(Note: Liquid, gaseous, or solid wastes which are accidentally or intentionally discharged directly into the environment are covered by Non-GHG Emissions.)
     ?
     Management of overall operations waste
  
Does your organization do any of the following to manage its hazardous and non-hazardous waste?
 
(Check all that apply; replace sample data with real organization data)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
   We do not currently monitor and record our hazardous and non-hazardous waste.
   (If selected, skip to the next question)
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
   We monitor and record our hazardous and non-hazardous waste.
Use appropriate conversion factors to express the total waste in consistent units.
     ?
    Total weight of non-hazardous waste (MT)  
    Percentage of hon-hazardous waste repurposed / recycled  
    Total weight of hazardous waste (MT)  
    Percentage of hazardous waste that is properly disposed of   
   
Document data sources, estimation methodology and assumptions.      ?
 
   We have set targets for our hazardous and non-hazardous waste.
The targets may be relative to a baseline year of the company's choosing.      ?
 
   We met targets for our hazardous and non-hazardous waste, for the reporting period.
These results can be compared with scores in previous reporting periods, to show a trend line.      ?
 
   We have a science-based goal of zero hazardous and non-hazardous waste, regardless of organization growth.
If the science-based goal is associated with a date, it is more credible and forceful.      ?
     Score
     Management of product and packaging waste
  
Does your organization do any of the following to manage its product and packaging waste?
 
 (Check all that apply; replace sample data with real organization data)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
   We do not currently monitor and record our product and packaging waste.
   (If selected, skip to the next question)
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
   We monitor and record our product and packaging waste.
Use appropriate conversion factors to express the total waste in consistent units.
     ?
 
Total weight of product waste (MT)  
 
Percentage of product waste that is repurposed / recycled  
 
Total weight of packaging waste (MT)  
    Percentage of packaging waste that is repurposed / recycled   
   
Document data sources, estimation methodology and assumptions.      ?
 
   We have set targets for our product and packaging waste.
The targets may be relative to a baseline year of the company's choosing.      ?
 
   We met targets for product and packaging waste, for the reporting period.
These results can be compared with scores in previous reporting periods, to show a trend line.      ?
 
   We have a science-based goal of zero product and packaging waste, regardless of organization growth.
If the science-based goal is associated with a date, it is more credible and forceful.      ?
     Score
     Progress enabler: Helping others generate less, or repurpose, waste
  
Do your products, services and/or donations help others generate less, or repurpose, waste, in any of the following ways?
  
("x" all that apply, replacing the sample illustrative choices)
This question gives credit to the company for enabling progress on stakeholders' wellbeing through their own products and services' positive impacts and by helping others cause less harm, as well as by helping / amplifying others’ positive impacts through monetary or in-kind donations.      ?
     Help others generate less waste.
E.g., zero waste systems; reusable non-plastic packaging; multi-use products instead of single-use plastic products.      ?
     Help others repurpose waste.
E.g., recycling systems; systems to remove and repurpose plastics from oceans and landfills; safe energy-from-waste systems; composting systems; waste collection systems.      ?
     Other
Another progress enabler for this issue, beyond those listed above.      ?
 
Dimensions of the Progress Enabler to consider in the description:
* What it is
* Who receives the benefit
* Scale of impact / # of people touched
* Depth / degree of benefit
* Duration / how long the benefit lasts
* Significance / importance to the recipients
* Contribution / importance of company's help
* Risk: what could go wrong and how it is mitigated

See the Impact Management Project website for more information about these dimensions of an impactful initiative.
     ?
    Percentage of revenue derived from the products and/or services checked above  
Be careful not to double-count revenue from products / services, or the value of monetary and in-kind donations. If they enable progress on more than one sustainability-related issue, allocate an appropriate share in the progress-enabler section of each issue.      ?
    Percentage of revenue represented by the monetized value of associated donations  
    Equivalent percentage of revenue associated with these positive contributions  
This is a proxy for how integral these positive contributions are to the company's business model. It is a bonus percentage and can lead to the score on this issue being >100%.      ?
     Encroachment Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
     Facilities and fixed assets that are owned or controlled by sustainable organizations do not encroach
   on marine or terrestrial ecosystems. 
A sustainable company protects natural ecosystems and communities where it is already present, and takes steps to avoid or mitigate negative outcomes when moving into new areas.

Companies work in collaboration with local communities adjacent to pristine ecosystems in order to foster their protection and, if necessary, their restoration.
     ?
     Management of encroachment
  
Does your organization do any of the following to avoid marine or terrestrial encroachment?
 
(Check all that apply; replace sample data with real organization data)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
   None of our facilities are in areas where encroachment is an issue. 
   (If selected, you score 100%. Skip to the next question)
If this choice is checked, the score will be 100%, since the company is doing no harm in this issue.      ?
 
   Some of our facilities are in potential encroachment areas, but we do not currently monitor
   and record encroachment.
   (If selected, you score 0%. Skip to the next question) 
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
   We monitor and record our encroachment
Document data sources, estimation methodology and assumptions.      ?
    Percentage of organization sites that do not encroach on ecosystems or communities   
   
 
   We have set encroachment reduction targets, relative to a chosen reference/baseline year. 
The targets may be relative to a baseline year of the company's choosing.      ?
 
   We met encroachment reduction targets, for the reporting period.
These results can be compared with scores in previous reporting periods, to show a trend line.      ?
 
   We have a science-based goal of zero encroachment, regardless of organization growth.
If the science-based goal is associated with a date, it is more credible and forceful.      ?
     Score
     Progress enabler: Helping others cause less ecosystem degradation, or restore, ecosystems
  
Do your products, services and/or donations help others cause less marine or terrestrial ecosystem degradation,
   or restore marine or terrestrial ecosystems, in any of the following ways?
  
("x" all that apply, replacing the sample illustrative choices)
This question gives credit to the company for enabling progress on stakeholders' wellbeing through their own products and services' positive impacts and by helping others cause less harm, as well as by helping / amplifying others’ positive impacts through monetary or in-kind donations.      ?
     Provide alternatives to natural resources whose harvesting may jeopardize ecosystems.
E.g., compound to replace palm oil; cultivated plant alternatives for ingredients sourced from wild.      ?
     Ensure the sustainable harvesting of ecosystem resources.
E.g., seafood certified by Marine Stewardship Council / Aquaculture Stewardship Council, FSC certified paper; Rainforest Alliance certified coffee, RSPO certified palm oil.      ?
     Use or promote sustainable and/or regenerative farming practices. 
E.g., high-yield seed varieties; crop rotation programs for maintaining fertility of soil.      ?
     Help others protect and conserve ecosystems.
E.g., sustainable tourism in marine and terrestrial habitats; protecting degraded areas so they can regenerate naturally; technology that filters microplastic from waste water.      ?
     Restore or remediate ecosystems.
E.g., replanting native shoreline trees and wetlands; repairing natural flood defenses; oil spill cleanup technologies; reforestation using native species.      ?
     Other
Another progress enabler for this issue, beyond those listed above.      ?
 
Dimensions of the Progress Enabler to consider in the description:
* What it is
* Who receives the benefit
* Scale of impact / # of people touched
* Depth / degree of benefit
* Duration / how long the benefit lasts
* Significance / importance to the recipients
* Contribution / importance of company's help
* Risk: what could go wrong and how it is mitigated

See the Impact Management Project website for more information about these dimensions of an impactful initiative.
     ?
    Percentage of revenue derived from the products and/or services checked above 
Be careful not to double-count revenue from products / services, or the value of monetary and in-kind donations. If they enable progress on more than one sustainability-related issue, allocate an appropriate share in the progress-enabler section of each issue.      ?
    Percentage of revenue represented by the monetized value of associated donations 
    Equivalent percentage of revenue associated with these positive contributions  
This is a proxy for how integral these positive contributions are to the company's business model. It is a bonus percentage and can lead to the score on this issue being >100%.      ?
     Progress enabler: Helping others cause less damage to, or restore, areas of high social or cultural value
  
Do your products, services and/or donations help others cause less damage to, or restore, areas of high social or cultural value,
   in any of the following ways?
  
("x" all that apply, replacing the sample illustrative choices)
This question gives credit to the company for enabling progress on stakeholders' wellbeing through their own products and services' positive impacts and by helping others cause less harm, as well as by helping / amplifying others’ positive impacts through monetary or in-kind donations.      ?
     Support or preserve culture and original art. 
E.g., creation of artisanal handicrafts, supporting cultural events, preserving historic production methods; protection of prehistoric art sites.      ?
     Help others avoid land-grabbing practices. 
E.g., granting indigenous people’s traditional or customary rights to use, manage and control land, fisheries and forests on their land; honor treaties.      ?
     Reconstruct or rebuild areas of high cultural or social value. 
E.g., reconstruction of cultural heritage sites in conflict zones.      ?
     Other
Another progress enabler for this issue, beyond those listed above.      ?
 
Dimensions of the Progress Enabler to consider in the description:
* What it is
* Who receives the benefit
* Scale of impact / # of people touched
* Depth / degree of benefit
* Duration / how long the benefit lasts
* Significance / importance to the recipients
* Contribution / importance of company's help
* Risk: what could go wrong and how it is mitigated

See the Impact Management Project website for more information about these dimensions of an impactful initiative.
     ?
    Percentage of revenue derived from the products and/or services checked above 
Be careful not to double-count revenue from products / services, or the value of monetary and in-kind donations. If they enable progress on more than one sustainability-related issue, allocate an appropriate share in the progress-enabler section of each issue.      ?
    Percentage of revenue represented by the monetized value of associated donations 
    Equivalent percentage of revenue associated with these positive contributions  
This is a proxy for how integral these positive contributions are to the company's business model. It is a bonus percentage and can lead to the score on this issue being >100%.      ?
     Employee Wages Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
 
     Sustainable organizations pay their employees at least a living wage, so that they can afford a decent
   standard of living for their families.
A sustainable company ensures that all its employees and their families have the means to afford access to health care, a nutritious diet and to be free of concerns about meeting basic needs. That is, that they earn at least a living wage that affords a decent standard of living for workers and their families.

Living wage estimates vary by region and guidance is offered by government agencies, academics and/or NGOs.
     ?
 
     Management of employee wages
  
Does your organization do any of the following to manage employee wages?
 
 (Check all that apply; replace sample data with real organization data)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
 
   The organization is a sole proprietorship with no employees.
   (If selected, you score 100%. Skip to the next question)
If this choice is checked, the score will be 100%, since the company is doing no harm in this issue.      ?
 
 
   We do not currently monitor and record whether we pay our employees at least a living wage.
   (If selected, you score 0%. Skip to the next question) 
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
 
   We monitor and record whether we pay our employees at least a living wage.
Document data sources, estimation methodology and assumptions.      ?
 
    Percentage of employees who are paid at least a living wage     
     
 
   We have set living wage targets.  
The targets may be relative to a baseline year of the company's choosing.      ?
 
 
   We met living wage targets, for the reporting period.
These results can be compared with scores in previous reporting periods, to show a trend line.      ?
 
 
   We have a science-based goal of paying 100% of employees at least a living wage,
  
regardless of organization growth.
If the science-based goal is associated with a date, it is more credible and forceful.      ?
 
     Score  
   
     Employee Health and Wellbeing Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
 
     Sustainable organizations provide a safe and healthy workplace. "Health" includes physical, mental and
   emotional health.
Companies that do not adequately address workplace health issues may cause serious long-term negative health problems for their employees. Note that “health” extends beyond physical safety to mental and emotional wellness, and encompasses stress management and mitigation. When it comes to physical safety, companies should take steps to minimize and mitigate the effects of accidents, and strive continuously to reduce work-related injuries, illnesses, and fatalities to zero.      ?
 
     Management of employee health and safety
  
Does your organization do any of the following to manage employee health and safety?
  
(Check all that apply; replace sample data with real organization data)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
 
   The organization is a sole proprietorship with no employees.
  
(If selected, you score 100%. Skip to the next question)
If this choice is checked, the score will be 100%, since the company is doing no harm in this issue.      ?
 
 
   We do not currently monitor and record workplace health and safety incidents.
  
(If selected, you score 0%. Skip to the next question) 
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
 
   We monitor and record workplace health and safety issues.
Document data sources, estimation methodology and assumptions.      ?
 
    Number of workplace injuries / safety incidents     
    Number of workplace fatalities     
     
 
   We have set health- and safety-related targets.  
Controls are in place to identify, assess, and eliminate or control hazards; a risk assessment and mitigation program has been implemented; workplace safety policies and activities are regularly monitored for new hazards.      ?
 
 
   We met health- and safety-related targets, for the reporting period.
These results can be compared with scores in previous reporting periods, to show a trend line.      ?
 
 
   We have a science-based goal of zero safety incidents and fatalities, regardless of organization growth.
If the science-based goal is associated with a date, it is more credible and forceful.      ?
 
 
   We have policies, practices and programs that support a safe and healthy workplace
Our buildings / facilities are safe and healthy workplaces. Employees are trained on how to handle any incidents or emergencies, if they should arise.      ?
 
 
   We have policies, practices and programs that support mental wellbeing.
We have a zero-tolerance policy regarding bullying and harassment; flexible working conditions are available to employees; employees have access to guidance or resources to address sources of stress at work or at home.      ?
 
 
   We provide support for lost time.
We support employees affected by work-related, or other, health issues.      ?
 
 
  We have a no-smoking workplace.
All work environments are smoke free; all communal areas, both inside and outside, are smoke free.      ?
 
 
   We provide good nutrition.
Employees have access to healthy eating options on site or within reasonable distance      ?
 
 
   We encourage physical activity in the workplace.
Employees are permitted to take breaks during working hours; the timing and length of work breaks is flexible to facilitate exercise.      ?
 
     Score  
   
     Employment Terms Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
 
     Sustainable organizations provide fair employment terms, aligned with human rights.
Employees who work reasonable hours, who feel secure in their employment, and who are afforded adequate time off are more likely to thrive physically, emotionally, and mentally – in and outside work.

Fair employment terms align with human rights as defined by the Universal Declaration of Human Rights and Associated Covenants and the International Labor Organization (ILO) Declaration on the Fundamental Principles and Rights at Work.
     ?
 
     Management of employee employment terms
  
Does your organization include these terms in employment contracts and other policies?
  
 ("x" all that apply, replacing the sample illustrative choices)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
 
   The organization is a sole proprietorship with no employees.
  
(If selected, you score 100%. Skip to the next question)
If this choice is checked, the score will be 100%, since the company is doing no harm in this issue.      ?
 
 
   We do not currently use employment contracts with our employees.
  
(If selected, you score 0%. Skip to the next question) 
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
 
   No child labor.
We adhere to the minimum working age defined by ILO Convention no. 138.2.      ?
 
 
   Fair employment status. 
Our part-time employees are hired on contracts that enable them to perform agreed work with the protections and employment conditions proportionate to comparable full-time workers.      ?
 
 
   Freedom of association. 
Our employees have the right to form and join trade unions of their choice (or to choose not to), and the right to bargain collectively.      ?
 
 
   Fair working hours. 
We comply with national labor laws or widely adopted minimum standards re hours of work, overtime compensation, contract hours, notice of work schedule changes, etc.      ?
 
 
   Holidays. 
Our paid leave conforms to the ILO Convention no. 138.2 in the area of holidays with pay.      ?
 
 
   Sick leave. 
We comply with national labor laws or widely adopted minimum standards (i.e., employees who have been with the company for a minimum of three consecutive months are entitled to sick leave protection)      ?
 
 
   Maternity and paternity leave. 
We comply with national labor laws or widely adopted minimum standards (i.e., employees, regardless of gender, have the right to a minimum of 14 weeks of paid maternity or paternity leave).      ?
 
 
   Human rights. 
We have a formal process to educate our employees, temporary and contract workers on our Human Rights policy.      ?
 
 
   Employee bonuses, profit sharing and/or ownership opportunities.
This is over and above the living wage, if that is provided.      ?
 
 
   We have a policy that our defined benefits pension plan is always 100% funded.
Defined benefit plans provide a fixed, pre-established benefit for employees at retirement.      ?
 
 
   We have a policy about the ratio of total CEO remuneration to average employee pay.
In 1965, the CEO-to-worker compensation ratio in the United States stood at about 20-to-1, according to a 2015 report by the Economic Policy Institute (EPI). But starting in the 1970s up through 2014, "inflation-adjusted CEO compensation increased 997 percent, a rise almost double stock market growth and substantially greater than the painfully slow 10.9 percent growth in a typical worker's annual compensation over the same period."

In comparative terms, CEOs now make 278 times the average worker.
     ?
 
     Score  
   
     Employee Discrimination Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
 
    Sustainable organizations provide a diverse, discrimination-free workplace. 
Everyone is entitled to equitable treatment and equal opportunity, irrespective of personal characteristics such as age, gender, sexual orientation, ethnicity, country of origin, or disability.

Discrimination in the workplace may take many forms, and discriminatory behavior can be perpetuated – or at least go unnoticed and unchallenged – by established norms and practices within organizations. A company must be proactive in investigating and monitoring key practices – such as recruitment, pay structures, hiring, performance assessment and promotions – to ensure that no discrimination occurs, however unintentional it may be.
     ?
 
     Management of discrimination
  
Does your organization do any of the following to manage discrimination / diversity in the workplace?
  
(Check all that apply; replace sample data with real organization data)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
 
   The organization is a sole proprietorship with no employees.
  
(If selected, you score 100%. Skip to the next question)
If this choice is checked, the score will be 100%, since the company is doing no harm in this issue.      ?
 
 
   We do not currently monitor and record workplace discrimination / diversity.
  
(If selected, you score 0%. Skip to the next question) 
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
 
   We have a published anti-discrimination policy. 
The policy explicitly states the company's commitment to a discrimination-free workplace. Our policies include focus on overall diversity, equity, inclusion and accessibility.      ?
 
 
   We have a published pay equity policy. 
The policy explicitly states the company's commitment to pay equity for all employees, not just women.      ?
 
 
   We monitor and record diversity statistics
There may be monitoring of other diversity statistics, as well.

There is a pay equity goal of equal pay for work of equal value.

Document data sources, estimation methodology and assumptions.
     ?
 
    Percentage of women executives     
    Percentage of women on the board    
    Gender pay ratio    
     
 
   We have set executive and board diversity targets  
These targets may be in addition to targets for minorities.      ?
 
 
   We met executive and board diversity targets, for the reporting period.
These targets may be in addition to targets for minorities.      ?
 
 
   We have a goal of at least 50% women executives and board members, regardless of organization growth.
These targets may be in addition to targets for minorities.      ?
 
 
   We clearly communicate the anti-discrimination policy to all employees.
Communication is vis the usual formal and informal employee communication channels, with periodic reminders.      ?
 
 
   The anti-discrimination policy is imbedded in personnel systems.  
The policy is reflected in recruitment, training, performance evaluations and compensation guidelines.      ?
 
 
   Procedures are in place to report breaches of the anti-discrimination policy.
Actions taken and feedback received are documented for internal reference.      ?
 
 
   We regularly assess the effectiveness of anti-discrimination program. 
When needed, steps are taken to adjust the controls and continuous improve the policy and programs.      ?
 
     Score  
   
     Employee Concerns Process Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
 
     Sustainable organizations minimize employee concerns and deal fairly with any concerns that arise.
Companies depend on the commitment and motivation of their employees, so it is good business sense to engage them as much as possible. No company can be completely free of employee concerns, but it should take all steps possible to minimize concerns, and to deal effectively and appropriately with any concerns that arise.      ?
 
     Management of employee concerns process
  
Does your organization process for handling employee concerns include these elements?
  
(Check all that apply)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
 
   The organization is a sole proprietorship with no employees.
  
(If selected, you score 100%. Skip to the next question)
If this choice is checked, the score will be 100%, since the company is doing no harm in this issue.      ?
 
 
   We do not currently have a process for handling employee concerns.
  
(If selected, you score 0%. Skip to the next question) 
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
 
   Legitimacy. 
Employees or their representatives were involved in the design of concerns mechanism, and the concerns mechanism accommodates the reporting of all conceivable issues.      ?
 
 
   Accessibility.  
Information on the existence and use of the concerns mechanism is actively communicated to employees, and it is designed for employee confidentiality and to protect employees from reprisals.      ?
 
 
   Fairness.   
Where necessary, employees are provided with access to neutral/independent advice and expertise.      ?
 
 
   Transparency.  
People who use the concerns mechanism are fully informed throughout the process and concerns are resolved in a timely manner.      ?
 
 
   Positive outcomes.    
All concerns are resolved in a timely manner, without negatively impacting the workplace wellbeing.      ?
 
 
   Proactive engagement.    
Employees are consulted on issues of potential concern ahead of activity that could impact their wellbeing.      ?
 
 
   Continuous improvement.   
We solicit feedback from employees and regularly assess the effectiveness of the concerns process. When needed, steps are taken to improve its effectiveness.      ?
 
     Score  
   
     Community Impacts Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
 
     Sustainable organizations do not undermine, and instead contribute to, the social and economic wellbeing of
   neighboring communities.
Every business depends on the goodwill, health and resilience of the communities in which it operates, and must ensure its presence and products do nothing to undermine their wellbeing.

As a minimum, company sites should put in place appropriate mechanisms to pre-empt, identify, assess and manage community and customer concerns, so that potentially serious issues and legitimate grievances do not go unaddressed.
     ?
 
     Management of community concerns process
  
Does your organization process for handling community concerns include these elements?
  
(Check all that apply)
This process is very analogous to the Employee Concerns process.

This question will give some credit to the company for managing the issue, even if the resulting score is low.
     ?
 
 
   Legitimacy. 
Community members were involved in the design of the concerns mechanism, and the concerns mechanism accommodates the reporting of all conceivable issues.      ?
 
 
   Accessibility.  
Information on the existence and use of the concerns mechanism is actively communicated to the local community, using appropriate information communication channels.      ?
 
 
   Fairness.   
Where necessary, community members are provided with access to neutral/independent advice and expertise.      ?
 
 
   Transparency.  
People who use the concerns mechanism are fully informed throughout the process and any complaint - and response - is available for public viewing, insofar as legal and confidentiality restrictions allow.      ?
 
 
   Positive outcomes.    
All concerns are resolved in a timely manner, without negatively impacting the health of people or the environment.      ?
 
 
   Proactive engagement.    
Community members are consulted on issues of potential concern ahead of activity that could impact community wellbeing.      ?
 
 
   Continuous improvement.   
We solicit feedback from community members and regularly assess the effectiveness of the concerns process. When needed, steps are taken to improve its effectiveness.      ?
 
     Score  
   
     Progress enabler: Helping more people be healthy and safe
  
Do your products, services and/or donations help more people be healthy and safe from harm, in any of the following ways?
  
("x" all that apply, replacing the sample illustrative choices)
This question gives credit to the company for enabling progress on stakeholders' wellbeing through their own products and services' positive impacts and by helping others cause less harm, as well as by helping / amplifying others’ positive impacts through monetary or in-kind donations.      ?
 
     Support community health by improving others' access to healthcare.    
E.g., health insurance, drug tracking, hospital equipment, reproductive healthcare services for women and girls.      ?
 
     Provide healthcare to others that cures or prevents illness / disability. 
E.g., inoculations and vaccines, food supplements to reduce vitamin & mineral deficiencies, medicines.      ?
 
     Provide information to customers that enables them to make good choices about their healthcare.
E.g., application to track menstrual health.      ?
 
     Provide healthy alternatives to products that are traditionally unhealthy or toxic to consumers. 
E.g., healthy food alternatives that meet rigorous government standards, BPA free.      ?
 
     Use less toxic/hazardous chemicals or materials than market alternatives.  
E.g., non-toxic cleaners, organic food, integrated pest management for agriculture.      ?
 
     Help prevent exploitation and abuse and/or premature deaths and illnesses.
E.g., treatment and care of migrant workers; worksite health and safety diagnostic aids.      ?
 
     Help access to nutritious food, clean water and sanitation and/or adequate housing.
E.g., support for food banks; support for homeless; shelters for disadvantaged.      ?
 
     Other
Another progress enabler for this issue, beyond those listed above.      ?
 
 
Dimensions of the Progress Enabler to consider in the description:
* What it is
* Who receives the benefit
* Scale of impact / # of people touched
* Depth / degree of benefit
* Duration / how long the benefit lasts
* Significance / importance to the recipients
* Contribution / importance of company's help
* Risk: what could go wrong and how it is mitigated

See the Impact Management Project website for more information about these dimensions of an impactful initiative.
     ?
 
    Percentage of revenue derived from the products and/or services checked above 
Be careful not to double-count revenue from products / services, or the value of monetary and in-kind donations. If they enable progress on more than one sustainability-related issue, allocate an appropriate share in the progress-enabler section of each issue.      ?
 
    Percentage of revenue represented by the monetized value of associated donations   
    Equivalent percentage of revenue associated with these positive contributions  
This is a proxy for how integral these positive contributions are to the company's business model. It is a bonus percentage and can lead to the score on this issue being >100%.      ?
 
     Progress enabler: Helping  to strengthen people’s capabilities
  
Do your products, services and/or donations help strengthen people’s (including employees') capabilities, in any of the following ways?
  
("x" all that apply, replacing the sample illustrative choices)
This question gives credit to the company for enabling progress on stakeholders' wellbeing through their own products and services' positive impacts and by helping others cause less harm, as well as by helping / amplifying others’ positive impacts through monetary or in-kind donations.      ?
 
     Provide workforce development programs.
E.g., we hire and train workers from chronically underemployed social groups; provide affordable quality daycare for workers; tuition refund program.      ?
 
     Provide others with access to knowledge and information needed to make more informed decisions. 
E.g., books for libraries, access to smart phones and computers with Internet connectivity; educational toys and games, grading software      ?
 
     Support others' work training and hiring programs for chronically underemployed social groups. 
E.g., job placement services      ?
 
     Provide others with ongoing professional development and advancement of knowledge.
E.g., training programs for professionals, textbooks and guidebooks, specialized research or scientific journals.      ?
 
     Provide essential educational credentials and academic development.. 
E.g., primary or secondary schools, accredited trade schools, literacy training for immigrants.      ?
 
     Help ensure women and girls have access to education and vocational training. 
E.g., business skill workshops, career placement services designed for women, women's leadership networks.      ?
 
     Help ensure others' access to social security, insurance and finance. 
E.g., financial counselling and financial planning services.      ?
 
     Other
Another progress enabler for this issue, beyond those listed above.      ?
 
 
Dimensions of the Progress Enabler to consider in the description:
* What it is
* Who receives the benefit
* Scale of impact / # of people touched
* Depth / degree of benefit
* Duration / how long the benefit lasts
* Significance / importance to the recipients
* Contribution / importance of company's help
* Risk: what could go wrong and how it is mitigated

See the Impact Management Project website for more information about these dimensions of an impactful initiative.
     ?
 
    Percentage of revenue derived from the products and/or services checked above 
Be careful not to double-count revenue from products / services, or the value of monetary and in-kind donations. If they enable progress on more than one sustainability-related issue, allocate an appropriate share in the progress-enabler section of each issue.      ?
 
    Percentage of revenue represented by the monetized value of associated donations   
    Equivalent percentage of revenue associated with these positive contributions  
This is a proxy for how integral these positive contributions are to the company's business model. It is a bonus percentage and can lead to the score on this issue being >100%.      ?
 
     Progress enabler: Helping the disadvantaged have access to essential goods and services
  
Do your products, services and/or donations help the disadvantaged have access to essential goods and services,
   in any of the following ways?
  
("x" all that apply, replacing the sample illustrative choices)
This question gives credit to the company for enabling progress on stakeholders' wellbeing through their own products and services' positive impacts and by helping others cause less harm, as well as by helping / amplifying others’ positive impacts through monetary or in-kind donations.      ?
 
     Provide affordable essential goods and services for the disadvantaged and underserved.
E.g., free drugs for developing countries; low-priced generic medicines for underserved, energy and water for off-grid households, low-income housing for disaster-hit areas.      ?
 
     Help other organizations to better serve the poor.
E.g., consulting services for organizations who serve the poor.      ?
 
     Provide employment, legal empowerment, and/or educational opportunities for vulnerable groups. 
E.g., support programs for victims, ex-combatants, women.      ?
 
     Other
Another progress enabler for this issue, beyond those listed above.      ?
 
 
Dimensions of the Progress Enabler to consider in the description:
* What it is
* Who receives the benefit
* Scale of impact / # of people touched
* Depth / degree of benefit
* Duration / how long the benefit lasts
* Significance / importance to the recipients
* Contribution / importance of company's help
* Risk: what could go wrong and how it is mitigated

See the Impact Management Project website for more information about these dimensions of an impactful initiative.
     ?
 
    Percentage of revenue derived from the products and/or services checked above 
Be careful not to double-count revenue from products / services, or the value of monetary and in-kind donations. If they enable progress on more than one sustainability-related issue, allocate an appropriate share in the progress-enabler section of each issue.      ?
 
    Percentage of revenue represented by the monetized value of associated donations   
    Equivalent percentage of revenue associated with these positive contributions  
This is a proxy for how integral these positive contributions are to the company's business model. It is a bonus percentage and can lead to the score on this issue being >100%.      ?
 
     Progress enabler: Helping improve infrastructure for an inclusive and resilient society
  
Do your products, services and/or donations help improve infrastructure for an inclusive and resilient society, in any of the following ways?
  
("x" all that apply, replacing the sample illustrative choices)
This question gives credit to the company for enabling progress on stakeholders' wellbeing through their own products and services' positive impacts and by helping others cause less harm, as well as by helping / amplifying others’ positive impacts through monetary or in-kind donations.      ?
 
     Support governments on reforms and development. 
E.g., advisors for policy and strategy development, governance, public private partnerships.      ?
 
     Help reduce violence or promote cross-cultural understanding and/or conflict resolution.
E.g., mediation facilitation.      ?
 
     Help improve access to infrastructure through physical or technological solutions.
E.g., bridges, ports, roads, mobile telecom, software/technology, resilient buildings, sustainable transport.      ?
 
     Provide accessible indoor/outdoor green spaces.
E.g., green walls, green roofs, community gardens.      ?
 
     Provide upgrades to sustainable infrastructure.  
E.g., hurricane and flooding resistant infrastructure; green loans for sustainable infrastructure projects.      ?
 
     Provide solutions for implementing sustainable smart city solutions. 
E.g., recycling programs, software for optimizing traffic signals to improve air quality, sensors to manage water leakages.      ?
 
     Help ensure people's access to transit / mobility.
E.g., reduced fares for workers and students.      ?
 
     Other
Another progress enabler for this issue, beyond those listed above.      ?
 
 
Dimensions of the Progress Enabler to consider in the description:
* What it is
* Who receives the benefit
* Scale of impact / # of people touched
* Depth / degree of benefit
* Duration / how long the benefit lasts
* Significance / importance to the recipients
* Contribution / importance of company's help
* Risk: what could go wrong and how it is mitigated

See the Impact Management Project website for more information about these dimensions of an impactful initiative.
     ?
 
    Percentage of revenue derived from the products and/or services checked above 
Be careful not to double-count revenue from products / services, or the value of monetary and in-kind donations. If they enable progress on more than one sustainability-related issue, allocate an appropriate share in the progress-enabler section of each issue.      ?
 
    Percentage of revenue represented by the monetized value of associated donations   
    Equivalent percentage of revenue associated with these positive contributions  
This is a proxy for how integral these positive contributions are to the company's business model. It is a bonus percentage and can lead to the score on this issue being >100%.      ?
 
     Taxes Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
 
     Sustainable organizations pay right taxes, in the right location, at the right time.
Governments require tax revenue to fund critical services upon which society and business depend. Through taxation, companies contribute to the social good and physical infrastructure that they utilize and rely upon for success (e.g. transport networks, legal system, healthcare, education, public utilities, public safety and security systems).

A sustainable company publicly commits to a responsible tax policy, adopts a transparent approach to tax reporting, and does not deliberately seek ways to obey the letter of, but not the spirit of, regional tax laws.
     ?
 
     Management of taxes
  
Does your organization do any of the following to manage its taxes?
  
(Check all that apply; replace sample data with real organization data)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
 
   We have a tax policy.
Our tax policy is published either on our web site or referred to in our financial statements.      ?
 
 
   Our tax strategy is to pay right income taxes. 
Our tax strategy is to declare profits in the place where the revenue was earned, and to pay taxes to jurisdictions on profits made in those jurisdictions.      ?
 
 
   Our tax strategy is not to use abusive tax avoidance schemes. 
Our tax strategy is to not use low- or no-tax jurisdictions for the primary purpose of minimizing taxes (i.e. use of shell companies and tax havens, use of manipulative or abusive internal transfer pricing).      ?
 
 
   We are transparent about taxes paid.
We publish full financial statements, including all taxes paid, even if not required to do so by law.      ?
 
 
   Our tax strategy is to pay all intended taxes, on time. 
Our tax strategy is to pay all intended types of taxes (e.g. income taxes, property taxes, sales taxes) that would be due for similar companies operating in our jurisdictions.      ?
 
      Effective income tax rate for income taxes paid   
Companies should not use aggressive tax avoidance strategies, though legal, to circumvent paying their fair share of income taxes.

This may be a blend of income taxes due in various jurisdictions.
     ?
 
      Statutory, normal income tax rate    
      Percentage of statutory, normal income taxes paid   
      Sales taxes paid   
This may be a blend of taxes due in various jurisdictions.      ?
 
      Statutory, owed sales taxes    
      Percentage of statutory, owed sales taxes paid   
      Property taxes paid   
Property taxes enable local governments to provide services such as education, transportation, emergency, parks, recreation, and libraries.

"Normal property taxes due" are before any tax breaks that may be granted by local jurisdictions, using the mill rate for similar properties in that zone.
     ?
 
      Normal property taxes due    
      Percentage of normal property taxes paid   
       
     Score  
   
     Progress enabler: Donations to civil society organizations
   Does your organization do any of the following through its donations?
  (Check all that apply; replace sample data with real organization data)
Donations to registered charities, non-governmental organizations (NGOs) and grassroots organizations supplement taxes paid as "progress enablers" of a sustainable society nested in a sustainable environment      ?
 
 
   We have a donations policy.
We have a donations policy published on our web site and/or referred to in our financial statements.      ?
 
 
   Our donations policy states the kind of organizations we support. 
Our donations policy states that we will only support organizations that seek to accelerate progress toward a just, economically inclusive and environmentally restorative society.      ?
 
 
   Our donations policy states the kind of organizations we will not support.  
Our donations policy states that we will not contribute to organizations whose aim is establish or preserve conditions that lead to outcomes that undermine society’s progress.      ?
 
 
   We have controls in place to ensure due diligence on our donations. 
We have controls to ensure the company exercises due diligence before making donations, ensuring it is well informed about the objectives, platforms and activities of prospective recipients.      ?
 
 
   We are transparent about our donations.
We disclose recipient names, value of our donation and how it was calculated, the date of the donation and the sustainability issues that the recipient supports.      ?
 
    Value of donations that enable progress on sustainability issues   
The total value of donations is the sum of monetary donations and the value of in-kind donations. Donated services count if they are provided by employees / consultants who are reimbursed by the company for their time.      ?
 
    Total value of monetary and in-kind donations   
This amount should approximate the total donation amount referenced in previous questions.      ?
 
    Percentage of donations that enable progress on sustainability issues    
    Equivalent percentage of gross revenue donated to enable progress on sustainability issues   
This should balance to the sum of all the "Percentage of revenue represented by the monetized value of associated donations" included as Progress Enablers in other sustainability issues.      ?
 
       
     Score  
   Ethics Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
 
     Sustainable organizations behave ethically.
Ethical behavior is critical to a company's goodwill and reputation.

Companies should proactively identify and pre-emptively prevent, specific issues which could lead to ethical breaches such as: anti-competitive practices (e.g. unfair supplier treatment, price fixing); dis-information (e.g. misrepresenting or failing to disclose information which could influence stakeholder decisions or wellbeing); abuse of trust (e.g. inappropriate use of personal data); and willful ignorance (e.g. neglecting to investigate supply chains in which human rights abuses are suspected).
     ?
 
     Management of ethics
  
Does your organization do any of the following to manage its ethical practices?
  
(Check all that apply)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
 
  The organization does not have an ethics policy.
  
(If selected, you score 0%. Skip to the next question) 
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
 
   We have a published ethics policy.
We have a published ethics policy explicitly stating the company's commitment to ensure that its employees and other representatives act in an ethical manner.      ?
 
 
   We have identified hot spot ethical issues for our organization
We have done a hotspot assessment to identify potential ethical breaches that the company could be vulnerable to, contribute to, or potentially cause, given the nature of the business.      ?
 
 
   We have identified ethical hot spot department and roles
We have done a hotspot assessment to identify which departments, employee roles and locations are most at risk of ethical breaches, including those with quota-based compensation structures.      ?
 
 
   We have controls for our ethics processes. 
We have internal control processes to implement the policy throughout the business (i.e., employee training, reporting of violations and process for addressing violations)      ?
 
 
   We have a goal of zero ethical breaches, regardless of organization growth.
If the goal is associated with a date, it is more credible and forceful.      ?
 
     Score  
   
     Lobbying Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
 
     Sustainable organizations do not lobby for conditions that hinder / undermine progress toward environmental
   and social sustainability.
Companies often seek to influence the markets within which they operate, by lobbying those with the power to change them.

Note that the company need not proactively lobby or campaign in favor of action on sustainability issues, but rather ensure that none of its lobbying activities undermine progress. This extends to any individual or organization that lobbies on behalf of its supporters, and which the company pays to support (e.g. through membership fees or donations), including but not limited to trade associations and lobbying firms, as well as political candidates, parties, committees and campaigns.
     ?
 
     Management of lobbying
  
Does your organization do any of the following to manage its lobbying?
  
(Check all that apply; replace sample data with real organization data)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
 
   The organization does not lobby.
  
(If selected, you score 100%. Skip to the next question)
If this choice is checked, the score will be 100%, since the company is doing no harm in this issue.      ?
 
 
  The organization does not have a lobbying policy.
  
(If selected, you score 0%. Skip to the next question) 
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
 
   We have a published lobbying policy.
Our lobbying policy states that we will not seek to influence public policy in ways that could undermine progress toward a socially just, economically inclusive and environmentally restorative society.      ?
 
 
   We monitor and track our lobbying.
Our lobbying policy states that we will not campaign for – or support those who campaign for – policies that establish or preserve conditions that lead to outcomes that undermine society’s progress toward a just, economically inclusive and environmentally restorative society.

Document data sources, estimation methodology and assumptions.
     ?
 
    Percentage of lobbying spend that does not undermine progress toward sustainability goals     
     
 
   We disclose our recipients of our direct or indirect lobbying.
We disclose recipient names, amounts of contributions, date of the contributions and the purpose of the contributions.      ?
 
 
   We have set lobbying targets.  
These targets should be publicly disclosed.      ?
 
 
   We met our lobbying targets, for the reporting period.
This should be included in company annual reports.      ?
 
 
   We have a goal of 100% no-harm lobbying, regardless of organization growth.
If the goal is associated with a date, it is more credible and forceful.      ?
 
     Score  
   
     Investments Overall
score
See the Introduction section for how to interpret the percent scores that below or above 100%.      ?
 
     Sustainable organizations practice impact investing.
Impacting investing aims to generate specific beneficial social or environmental effects in addition to financial gains. Impact investments may take the form of numerous asset classes and may result in many specific outcomes. The point of impact investing is to use money and investment capital for positive social results.

The company avoids investments (stocks, bonds and other investment instruments) issued by organizations whose business models have a high likelihood of impeding progress toward a just, economically inclusive and environmentally restorative society.
     ?
 
     Management of investments
  
Does your organization do any of the following to manage its impact investments?
 
 (Check all that apply; replace sample data with real organization data)
This question will give some credit to the company for managing the issue, even if the resulting score is low.      ?
 
 
   The organization does not have any investments.
  
(If selected, you score 100%. Skip to the next question)
If this choice is checked, the score will be 100%, since the company is doing no harm in this issue.      ?
 
 
  The organization does not have an impact investment policy.
  
(If selected, you score 0%. Skip to the next question) 
If this choice is checked, the score will be zero, even if other choices are checked. If this is selected, ignore the rest of the choices in the list and move on to the next question.      ?
 
 
   We have a published impact investment policy.
Our policy states that we check whether companies in which we invest are appropriately addressing nine potential social and environmental hotspots in their operations: energy, water, materials, GHG emissions, other harmful emissions, waste, physical presence, employee treatment and ethics.

That is, we will not invest in organizations or projects that could undermine progress toward a just, economically inclusive and environmentally restorative society.
     ?
 
 
   We monitor our impact investments.
Our investment policy states that we will not invest in organizations or projects that could undermine progress toward a just, economically inclusive and environmentally restorative society.

Document data sources, estimation methodology and assumptions.
     ?
 
    Percentage of investments, by value, that were screened for at least two sustainability-related issues / hot spots     
     
 
   We disclose our investments.
We disclose names of organizations or projects in which we have invested, amounts invested, dates of the investments and the purpose of the recipient organization or project.      ?
 
 
   We have set impact investment targets.  
These targets should be publicly disclosed.      ?
 
 
   We met our impact investment targets, for the reporting period.
This should be included in company annual reports.      ?
 
 
   We have a goal of 100% impact investments, regardless of organization growth.
If the goal is associated with a date, it is more credible and forceful.      ?
 
     Score  
   
     Summary of ESG Scores  
     This is a summary of the scores on ESG / sustainability issues, as calculated in previous sections.  
  Unweighted Scores   Weighted scores    
  These scores are calculated in other sections      Prioritize issues for particular organizations.
   This illustrates one way users might do that.
   
      Weight Weighted Score    
       Governance        
       Energy        
       Water        
       Procurement        
       GHG emissions        
       Non-GHG emissions        
       Waste        
       Encroachment        
       Employee wages        
       Employee health        
       Employment terms        
       Discrimination        
       Employee concerns        
       Community impacts        
       Taxes         
       Ethics        
       Lobbying        
       Investments        
    Overall progress score            
            Balance
to 100%
       
                     
     Meaning of % Progress Scores
  
* <100%: How far the organization is on its journey toward not causing any harm / breaking even on that issue. 
   *   100%: The organization is not causing any harm /
breaking even on that issue.
   * >100%: The organization is being
restorative / regenerative / net positive, directly or indirectly, on that issue.

  
Compare with scores in previous reporting periods to track organization progress.  
 
                     
                   
                     
     SDG Scores
     ESG Scores are mapped to their most closely-related, primary SDGs to generate scores on the SDGs. 
  Environment-related SDGs
      Core ESG Issues ESG    Scores    7 Affordable and clean energy 13 Climate action 6 Clean water and sanitation 12 Responsible consumption and production 14 Life below water 15 Life on land
 
     Governance
     Energy        
     GHG Emissions        
     Water          
     Procurement          
     Non-GHG emissions      
     Waste       
     Encroachment        
  Progress scores   
  SDG #   7 13 6 12 14 15
  Employee-related SDGs
      Core ESG Issues ESG    Scores    1 No poverty 4 Quality education 8 Decent work and economic growth 5 Gender equality 2 Zero hunger 3 Good health and wellbeing
 
     Governance
     Employee wages      
     Employment terms      
     Employee concerns    
     Employee discrimination          
     Employee health        
  Progress scores   
  SDG #   1 4 8 5 2 3
  Society-related SDGs  
     Core ESG Issues ESG    Scores    9 Industry innovation and infrastructure 10 Reduced inequalities 11 Sustainable cities and communities 16 Peace, justice and strong institutions 17 Partnerships for the goals  
   
     Governance  
     Community impacts  
     Taxes   
     Ethics  
     Lobbying   
     Investments  
  Progress scores     
  SDG #   9 10 11 16 17  
  Overall progress score         
     Meaning of % Progress Scores
   * <100%: How far the organization is on its journey toward
not working against that SDG. 
   *   100%: The organization is
breaking even on that SDG.
   * >100%: The organization is being
restorative / regenerative / net positive, directly or indirectly, on that SDG.

   Compare with scores in previous reporting periods to track organization progress.
 
                     
  Weighted scores  
     Prioritize SDGs for particular organizations. This illustrates one way users might do that.  
  SDG  Unweighted
Score
Weight Weighted
Score
   
     1 No poverty    
     2 Zero hunger    
     3 Good health and wellbeing    
     4 Quality education    
     5 Gender equality    
     6 Clean water and sanitation    
     7 Affordable and clean energy    
     8 Decent work and economic growth    
     9 Industry innovation and infrastructure    
     10 Reduced inequalities    
     11 Sustainable cities and communities    
     12 Responsible consumption and production    
     13 Climate action    
     14 Life below water    
     15 Life on land    
     16. Peace, justice and strong institutions    
     17 Partnerships for the goals    
  Overall progress score       
    Balance
to 100%
     
     
                     
                     
                     
                   
                     
     Non-Financial Capitals Scores
     ESG Scores are mapped to natural, human and social capitals to generate impact scores on capitals.
     Core ESG Issues ESG Scores  Natural Capital Human Capital  Social Capital
     Governance
     Energy    
     Water    
     Procurement    
     GHG emissions    
     Non-GHG emissions    
     Waste     
     Encroachment    
     Employee wages    
     Employee health     
     Employment terms    
     Employee concerns     
     Employee discrimination    
     Community impacts    
     Taxes     
     Ethics    
     Lobbying     
     Investments    
  Progress scores   
  Overall average score on the capitals  
   Meaning of % Progress Scores
  
* <100%: How far the organization is on its journey toward not devaluing the capital. 
   *   100%: The organization is breaking even on the capital.
   * >100%: The organization is adding value to the capital, directly or indirectly.


   Compare with scores in previous reporting periods to track organization progress.