Basic Sustainability Assessment Tool (BSAT)  
  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 is designed for use 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 or no sustainability staff.

  The tool assesses performance on the core sustainability issues that are common to most popular sustainability reporting frameworks and standards, as shown in this comparison: 		 
  Comparison of Sustainability Frameworks  
     Accommodates Three Frameworks  
     
  The tool assesses an organization's progress on reducing / eliminating its harmful impacts on the environment, its employees, and society. It also give bonus points if the organization is being regenerative, either directly or indirectly, through its products, services and donations that amplify others’ positive impacts or help others cause less harm. It automatically expresses the results three ways:

  1. As scores on progress toward science-based goals for core sustainability / ESG issues.
      These issues arise at the organization's impact points, as shown in the figure below.
      Note: 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).
      Scores on ESG issues are used as proxies for scores on their aligned, primary SDGs.     .

  3. As scores on impacts on the 3 non-financial capitals (natural, human, and social).
      Scores on ESG issues are used as proxies for scores on aligned natural, human and social capitals.

  Organizations can express their sustainability scores in whichever framework's terminology (ESG, SDG or non-financial capitals) is most appropriate for their purposes, or preferred by the stakeholder that is requesting the disclosure. If scores on the SDGs or the non-financial capitals are not of interest, those tabs can be ignored or deleted.
    		 
   
   
       
         
         
         
         
 
  Terms of Use

  This tool was developed by Bob Willard / Sustainability Advantage, based on questions in B Lab's SDG Action Manager and in 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.

  The tool is freely available from the Sustainability Advantage website:
    		 
  Assessment Tools page on the Sustainability Advantage website  
      Instructions  
     Table of Contents   
      
  •  Overview
  •  Instructions

  •  Organization Profile
  •   Governance
  •   Environment: Energy, Water, Supplies, GHGs, Non-GHG Emissions, Waste, Encroachment
  •   Employees: Wages, Health, Terms, Diversity / Equity / Inclusion (DEI)
  •   Community Impacts
  •   Positive Impacts

  •  ESG Scores: Summary of assessed scores on the core ESG issues
  •  SDGs Scores: ESG scores are mapped to their associated, primary SDGs
  •  Capitals Scores: ESG scores are mapped to associated natural, human and social capitals

  •  Take Action
  •  Finish

 		 
   
         
     Legend   
    Yellow fields are for user input. Starting data illustrate how scores are calculated. Overwrite them with real organization data.   
    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.  
         
     Browser settings to ensure your input is saved  
    How this application works 
  This online version was created using SpreadsheetConverter (SSC) from a special SSC-ready version of the BSAT Excel workbook. Its master copy is hosted in the SSC cloud. When you access it and use it, you actually work with a copy of it in your browser, not with the master copy in the SSC cloud. All your input and changes are stored in your browser, magically and automatically. When you leave and come back, the data entered in your previous session will have been saved in your browser ... if your browser settings allow this. 		 
    Adjust your browser's cookie settings
  Your browser will only save your input if you are not clearing cookies when you exit your browser. Make sure you adjust your browser privacy settings accordingly. For example, if you are using Chrome as your browser, go to Settings – Security and Privacy – Clear browsing data, and make sure that “Cookies and other site data” are unchecked in both the Basic and Advanced menus.   		 
         
     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 small 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 an answer, estimates are okay. Most of the quantified data is rounded to the nearest 10%. Just be sure to document your estimation methodology, data sources, and assumptions so that they can be improved later and could be assured / verified by a third party.

  • Tailoring the tool: Use the Excel version of this tool if you plan to tailor it to suit your purposes.
 
  • Saving and sharing results: See the Finish sheet at the end for how to do this.
     		 
   
         
     Collaboration / Sharing  
 
  You may need help from colleagues with answers to some questions. That collaboration can be accomplished several ways:

  •  Email: Send screen captures or copies of the questions with which you need help to your appropriate colleagues, with guidance on where you would like their help. Then, consolidate their replies into your master copy.

  •  Zoom: Share your master copy of this workbook on your screen in a Zoom call with your colleagues and update it with them, live. Or, do separate 1-on-1 calls with them, focusing on the areas where you need their help.

  •  Meet with them: COVID-19 protocols permitting, this approach still works, too.  ☺

  •  Online collaboration: If you want to share this SSC-created online version of BSAT with colleagues, you need to create a unique version of the tool in the SSC cloud. Then, you and your colleagues can access it and your combined changes are automatically stored in your 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. The referenced "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  
         
     Feedback  
    This tool is subject to ongoing development. Feedback and suggestions for improvement are welcome.  
  Online Feedback Form  
     Organization Profile   
     This is basic information about the organization.
   (Replace all sample data with real organization data) 		 
  Name    
  Date founded    
  Address     
  Phone number     
  Website     
  Sector     
  Brief description     
     Total revenue / income in reporting year  
     Total number of full-time employees   
     Part-time employees | % of workforce  
     Indicate ownership by equity-seeking populations.
   (e.g. women, indigenous peoples, LGBTQ2+ community, etc.) 		 
    Organization officer / director who vouches for the
  integrity of the completed assessment.
  (Name, position, contact information) 		 
     3rd party verifier of the methodology and data
   used in the answers in the completed assessment
   (Name, position, contact information) 		 
     Governance and Management Overall
score
This is the percentage progress on embedding sustainability considerations in governance and management systems.      ?
 
     Sustainable organizations embed sustainability considerations in their governance and management systems. They ensure that ESG-related risks and opportunities are duly included in key systems and processes.
   Note: ESG (Environmental, Social & Governance) is used as a shorthand synonym for "sustainability."  

   (Replace sample text and selections below with real information and selections for your organization.)
Check the button that best represents your implementation of the sustainability consideration in the line item.        ?
 
   
     Our purpose / vision / mission / values reflect delivering value for all stakeholders.
Does the organization's purpose, vision and mission expressly include improving the wellbeing of all stakeholders? That is, does the organization deliver value to its customers, employees, suppliers, communities, and the environment, as well as to owners / shareholders?        ?
 
  Organization purpose     
Enter the organization's purpose, vison, mission and values in the associated spaces.

Overwrite the samples. If your organization does not have the item, leave it blank.        ?
 
  Organization vision       
  Organization mission       
  Organization values       
      CEO compensation is linked to the organization's performance on environmental and social issues.
Is a significant amount of CEO remuneration conditional on attainment of sustainability-related targets? If the CEO is also the founder and owner of the organization, and it does not have a formal board, this would be self-imposed. It signals that performance on sustainability issues is a proxy for how well the organization is fulfilling its purpose (see above) -- that it matters.        ?
 
      Equity-deserving populations are well represented in senior management positions.
Examples of "equity-deserving" / "equity-seeking" populations" are women, indigenous peoples, the LGBTQ2+ community, and the BIPOC community.        ?
 
      Sustainability considerations and factors are embedded in policies, practices, processes and systems.
The organization will have a culture of sustainability when sustainability considerations are embedded in the four culture-shaping systems: measurement, management, recognition and reward systems.        ?
 
      Sustainability-related risks and opportunities are included in strategic planning and scenario analysis.
For example, are you assessing the potential direct and indirect impacts of climate change and pandemics on your upstream supply chains, on your own operations, and on your downstream customer chains?        ?
 
      Our disclosures / public reports include ESG performance results.
Environmental and social performance is sometimes called "non-financial" performance. It is helpful to disclose / report on how doing well in those areas has a positive influence of financial performance.        ?
 
      Our business model is resilient and agile, and acknowledges environmental and societal dependencies.
For example, are you able to quickly reconfigure supply chains, use new channels to serve your customers, respond to environmental and social crises, and ensure adequate financial reserves to recover from disruptions in your value chain?        ?
 
      Sustainability-related innovation is prioritized in our product and service design and delivery.
The environmental and social attributes of the sourcing, content and performance of our product and service offerings differentiate us from our competitors. Our products incorporate circular economy principles of designing for their reuse, repair, refurbishing and recycling, and our services include product-as-a-service (PaaS) offerings.        ?
 
  Overall score   
Buttons in the "No" column are worth zero; buttons in the "Partially" column are worth 50%; buttons in the "Yes" column are worth 100%. The score is the average.        ?
 
   
                     
                     
                     
                     
                     
                     
                       
     Energy  Overall
score
This is the percentage progress on the journey toward not causing any harm on this issue.      ?
 
     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.      ?
 
     Performance on 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, delete the sample percentage and 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.
An organization's reference / baseline year is the year when its recorded non-renewable energy use was the highest on record. This percentage is the reduction from that baseline amount, on the journey toward zero non-renewable energy use.

Renewable energy sources are solar, wind, ocean, hydropower, geothermal resources, or biomass.

Estimate the percentages on this scale, rounding up: 0%, 10%, 20% … 80%, 90%, 100%.

Document data sources, estimation methodology and assumptions in the Notes area.      ?
 
    Approximate percentage reduction of our non-renewable energy use, relative to our chosen reference / baseline year  
  Approximate percentage of total energy used that comes from renewable sources   
   
 
   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.      ?
 
     
     Water Overall
score
This is the percentage progress on the journey toward not causing any harm on this issue.      ?
     Sustainable organizations do not use net water from water stressed areas and ensure all that 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 stress occurs when the demand for water exceeds the available amount, or when poor quality restricts its use. 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.

Water discharged must be verifiably treated and returned to safe quality before it is emitted back into nature. Discharged water may be treated by third parties such as municipal wastewater treatment plants, public sewage infrastructure or private water service providers.      ?
     Performance on 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, delete the sample percentage and 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.
Organizations should eliminate water consumption due to commercial and industrial activities in water-stressed regions.

Estimate the percentage on this scale, rounding up:
0%, 10%, 20% … 80%, 90%, 100%.

Document data sources, estimation methodology and assumptions in the Notes area.      ?
    Approximate percentage of total water used that comes from unstressed water regions   
  Approximate percentage of total water discharged that is safely and appropriately treated,
either by the organization before discharge or by a third party after it is discharged.  
An organization should ensure that its water discharge does not degrade the water quality of receiving watersheds. Water treatment may be managed by third parties such as municipal wastewater treatment plants, public sewage infrastructure or private water service
providers.

Estimate the percentage on this scale, rounding up:
0%, 10%, 20% … 80%, 90%, 100%.

Document data sources, estimation methodology and assumptions in the Notes area.      ?
 
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.      ?
   
                     
                                  
     Supplies Overall 
score
This is the percentage progress on the journey toward not causing any harm on this issue.      ?
 
     Sustainable organizations use sustainable procurement to acquire their materials, goods, and services.

   Four-part definition of Sustainable Procurement (SP):  Sustainable procurement ensures that buyers ...
     1) obtain the best value for money when purchasing ...
     2) the most sustainable goods and services ...
     3) from the most sustainable suppliers ...
     4) in support of the organization’s stated purpose and strategic goals. 
"Sustainable Procurement" is used here as an umbrella term that includes:
* Circular Procurement
* Green Procurement
* Social Procurement
* Responsible Procurement        ?
 
     Implementation progress
   Which of these milestones have you achieved on your journey toward full implementation of a sustainable procurement system?
   (Check all that apply)
This question gives credit to the organization for its progress on fully implementing a sustainable procurement system.        ?
 
 
   We do not currently monitor and record our use of sustainable procurement, or we do not use sustainable procurement.
   (If selected, delete the sample percentages and skip to the next question.)
If this choice is checked, the score will be zero, even if other choices are checked. Ignore the rest of the choices in the list and move on to the next question.        ?
 
 
    We have a sustainable procurement policy. 
A high-level commitment provides political capital, which is necessary to sustain the cross-functional cooperation and external stakeholder engagement often required to address the biggest sustainability challenges in an organization’s procurement and supply chain. This commitment can be expressed as a policy, as a plank of a strategic plan, or as an executive directive, among other ways.

We have a sustainable procurement policy, aligned with our purpose / values / mission and strategic goals. Our policy acknowledges that we are mutually accountable for our suppliers' impacts on people and planet.
        ?
 
 
    We have assigned a staff leader to implement our SP system. 
Assigning a respected leader from the purchasing / contract management department is critical to the successful design and implementation of an SP system.        ?
 
 
    We have done a hot-spot analysis to identify ESG risks in our supply chains.
We have a supplier sustainability risk rating process which identifies potential hot spots in our multi-tiered supply chains from sustainability-related risks. We take appropriate corrective actions, including reconfiguring our supply chain. The indirect impacts of these threats could be greater than their direct effects.        ?
 
 
    We explore ways to avoid buying new products, before doing so. 
We explore these circular economy-friendly procurement options before buying new products made from virgin materials:
• Is the product function really still required?
(e.g., desktop printers --> online documents and files / cloud storage)
• Is the current product fixable / upgradable to satisfy the desired function?
• Could a used / refurbished product satisfy the desired function?
• Could other in-house assets satisfy the desired function?
• Are other “access over ownership” options viable? (e.g., leasing, renting, borrowing, bartering)
• Could the product be collaboratively shared?
(e.g., desktop printers --> convenient, shared, secure printers)
• Is Product-as-a-Service (PaaS) a viable option? (e.g., managed print services for company printer fleet)
• Could the product function be provided by a pay-for-use service? (e.g., occasional specialized print requirements can be jobbed out)        ?
 
  FALSE     We have a strategy and a staged plan to implement an SP system. 
* We have engaged an integrated team to develop a plan to improve the most relevant impacts of organization-wide spend.

* We have prioritized actions based on feasibility and potential to influence relevant ESG impacts.

* We have agreed on implementation timeline / plan, responsible parties, performance targets and management systems to implement an SP system throughout the organization, focusing on priority categories and suppliers first.        ?
 
 
    We give special consideration to social enterprise suppliers and to suppliers owned by equity-deserving populations.
The organization gives special consideration to, and helps remove roadblocks to:
* Social enterprises (i.e., businesses that embed a social, cultural or environmental purpose into their business model and reinvest the majority of their profits into their social mission)
* Suppliers owned by equity-deserving / equity-seeking populations (e.g., women, indigenous peoples, the LGBTQ2+ community, and the BIPOC community).

The organization may have percent-of-spend targets (e.g. 5%) for these suppliers. This enables a buyer organization to build social capital through their suppliers and create social value by investing in inclusive, vibrant, equal-opportunity and healthy communities.

Most of these suppliers are SMEs, so large contracts may be unbundled to allow small suppliers to compete. Use of these suppliers is often included in Community Benefit Agreements (CBAs). A CBA specifies social value outcomes that will be delivered by the prime contractor as part of a major construction, infrastructure or land development project like building a headquarters, plant, bridge, a road, school, hospital, office tower, or transit system. The CBA specifies social value deliverables such as job training and purchasing from local businesses, social enterprises, and SME's owned by equity-seeking populations.        ?
 
 
    We have a strategy and a staged plan to implement an SP system. 
* We have engaged an integrated team to develop a plan to improve the most relevant impacts of organization-wide spend.

* We have prioritized actions based on feasibility and potential to influence relevant ESG impacts.

* We have agreed on implementation timeline / plan, responsible parties, performance targets and management systems to implement an SP system throughout the organization, focusing on priority categories and suppliers first.        ?
 
 
    We monitor and record our use of sustainable procurement. 
Estimate the percentages on this scale, rounding up: 0%, 10%, 20% … 80%, 90%, 100%.

Document data sources, estimation methodology and assumptions in the Notes area.        ?
 
     Approximate percentage of last year's purchases, by value, that used our sustainable procurement system  
   
 
    We have set targets for our SP system implementation, and continuously improve in order to meet the targets.
"Targets" are dated milestones on the way to a "goal." They are usually integrated into the performance plans of relevant staff.

We continuously improve our SP plan and practices in order to meet our targets.        ?
 
 
    We have a goal of using sustainable procurement in 100% of our procurement, regardless of organization growth.
If the goal is associated with a date, it is more credible and forceful.        ?
 
     
    Bid Appraisal weightings
  A sustainable procurement process assigns significant weight – at least 10% – to each of the four criteria in the above definition, when evaluating bids. It ensures that each criterion receives meaningful consideration and makes them matter.
  (Overwrite the sample illustrative weights with the weights used in your bid appraisal process.) 		Weight used in our Bid Appraisal process How the weight used in our Bid Appraisal process compares to 10%
An SP Bid Appraisal process uses a multi-criteria analysis (MCA) approach to appraise supplier bids. It gives significant weight to the four elements of the SP definition.

This is the acid test for an SP system. It answers the "How would we know an SP system if we found one?" question. It shows that these four factors matter enough that suppliers need to pay attention to them.

For a sample Bid Appraisal Tool, see the free, open-source Sustainable Procurement Toolkit, listed in the References, below.        ?
 
    Weighting for how well the proposed product meets sustainability specs.
The sustainability-related attributes of the products and services are a significantly weighted criteria in the bid appraisal process, which helps determine whether procuring the most sustainable goods and services from the most sustainable supplier, in support of the organization's stated purpose and strategic goals, is the best business decision.

For examples of sustainability-related goods and services specifications, see the RFP Specifications Template in the free, open-source Sustainable Procurement Toolkit, listed in the References, below.        ?
 
    Weighting for supplier enterprise-level sustainability performance.
The sustainability-related attributes of the supplier are a significantly weighted criteria in the bid appraisal process, which helps determine whether procuring the most sustainable goods and services from the most sustainable supplier, in support of the organization's stated purpose and strategic goals, is the best business decision.

For suggestions on how the supplier can self-assess its sustainability score, or use third party raters to do so, see the RFP Specifications Template in the free, open-source Sustainable Procurement Toolkit, listed in the References, below.        ?
 
    Weighting for Total Cost / Value of Ownership (TCO) calculations, if appropriate
A TCO calculation assesses direct and indirect ongoing costs and benefits associated with the acquisition. It is especially appropriate for significant acquisitions. it helps determine whether acquiring a supplier's goods and services is the best long-term financial decision.

For an example of a TCO tool, see the free, open-source Sustainable Procurement Toolkit, listed in the References, below.        ?
 
    Weighting for the acquisition’s alignment with our purpose, mission, goals, etc.
This criterion ensures that the acquisition of the goods and services from this supplier does not send a mixed signal to internal and external stakeholders about the company's avowed purpose, values and strategic goals, including attainment with its ESG targets.

This weighted criteria is embedded in the bid appraisal process as shown in the Bid Appraisal Tool in the free, open-source Sustainable Procurement Toolkit, listed in the References, below.        ?
 
                   
   
    References  
    Sustainable Procurement Toolkit    
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                          
                     
     GHG Emissions Overall
score
This is the percentage progress on the journey toward not causing any harm on this issue.      ?
 
     Sustainable organizations eliminate all direct / operational and indirect greenhouse gas (GHG) net emissions, also known as Scope 1, Scope 2, and Scope 3 emissions. 
Scope 1 emissions result from the company's own operational activities.

Scope 2 emissions are from power plants that provide the company's purchased 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.      ?
 
       Performance on operational emissions (Scope 1)
      Does your organization do any of the following to manage its operational (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 our operational (Scope 1) GHG emissions. 
   (If selected, delete the sample percentage and 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 operational GHG emissions, relative to emissions in a baseline reference year.
An organization's Scope 1 baseline year is the year when its recorded GHG emissions from its operations were the highest. This percentage is the reduction from that baseline amount, on the journey toward zero Scope 1 GHG emissions, with or without the help of certified carbon offsets.

Use appropriate conversion factors to express GHG emissions in consistent CO2 equivalent units. For guidance on this, see the "GHG Emissions Calculation Tool" listed in the References, below.

Document data sources, estimation methodology and assumptions.      ?
 
    Approximate percentage reduction of our operational GHG emissions, relative to our chosen baseline year  
     
 
   We have set targets for  operational emissions reductions, 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. The intergovernmental Panel on Climate Change (IPCC) says that we must reduce emissions by 45% below 2010 levels by 2030; and reduce GHG emissions by 100% below 2010 levels by 2050.      ?
 
 
   We met  operational emissions targets for the reporting period, with or without the use of certified offsets.
The quality of offsets is often problematic. If a company uses offsets to reduce emissions, it should choose schemes verified by the Carbon Offsets Gold Standard (see the References, below).

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 operational emissions, regardless of organization growth.
If the science-based goal is associated with a date, it is more credible and forceful.      ?
 
     
    Performance on emissions associated with the generation of the organization's purchased electricity (Scope 2)
  Does your organization do any of the following to manage its Scope 2 GHG emissions associated with your purchased electricty?
   (Check all that apply; replace sample data with real organization data)
Scope 2 GHG emissions are indirect emissions from power plants that generate the organization's purchased electricity. They are created during the production of the energy, and the organization is mutually accountable for the proportion of the power plant's GHGs associated with the energy that it uses.      ?
 
 
  We do not currently monitor and record GHG emissions associated with our purchased electricity (Scope 2).
   (If selected, delete the sample percentage and 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 GHG emissions associated with our purchased electricity (Scope 2). 
An organization's Scope 2 baseline year is the year when its indirect GHG emissions from power plants that generate the organization's purchased electricity were the highest. This percentage is the reduction from that baseline amount, on the journey toward zero Scope 2 GHG emissions, with or without the help of certified carbon offsets.

Use appropriate conversion factors to express GHG emissions in consistent CO2 equivalent units. For guidance on this, see the "GHG Emissions Calculation Tool" listed in the References, below.

Document data sources, estimation methodology and assumptions.      ?
 
    Approximate percentage reduction of our Scope 2 GHG emissions, relative to our chosen baseline year  
     
 
   We have set targets for Scope 2 emissions reductions 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. The intergovernmental Panel on Climate Change (IPCC) says that we must reduce emissions by 45% below 2010 levels by 2030; and reduce GHG emissions by 100% below 2010 levels by 2050.
      ?
 
 
   We met Scope 2 emission reduction targets for the reporting period, with or without the use of certified carbon offsets.
The quality of offsets is often problematic. If a company uses offsets to reduce emissions, it should choose schemes verified by the Carbon Offsets Gold Standard (see the References, below).


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.      ?
 
     
       Performance on emissions that occur elsewhere in the company's value chain (Scope 3)
     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)
Scope 3 GHG emissions usually account for 50%% to 90% of an organization's carbon footprint. They potentially come from the 15 sources listed in this question. Even though they are indirect and mostly emitted by others, the organization is mutually accountable for them.      ?
 
 
   We do not currently monitor and record any 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 and identified which are significant and relevant enough for our organization to measure and track.
      (Check those deemed significant enough to track, unchecking inappropriate sample ones.)
For more information on these 15 sources of Scope 3 emissions, see the "Technical Guidance for Calculating Scope 3 Emissions" listed in the References, below.      ?
 
         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, not already included in Scope 1 or 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.
 
    Number of significant and relevant sources of Scope 3 GHGs      
 
      We monitor and track our Scope 3 emissions from some, or all, significant sources, as identified above.
Indirect Scope 3 GHGs potentially come from the 15 sources listed. This question identifies the sources that are most relevant to the organization. Then, the organization can establish a baseline year for each category and work on reducing those Scope 3 GHG emissions to zero, with or without the use of offsets.

For guidance when calculating the size of the GHG Emissions in the selected categories, see the "Technical Guidance for Calculating Scope 3 Emissions" listed in the References, below.      ?
 
    Number of significant sources, above, that we monitor and track    
    Percent of significant sources that we monitor and track     
     
 
   We have set targets for our overall 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. The intergovernmental Panel on Climate Change (IPCC) says that we must reduce emissions by 45% below 2010 levels by 2030; and reduce GHG emissions by 100% below 2010 levels by 2050.
      ?
 
 
   We met our overall Scope 3 emissions targets for the reporting period, with or without the use of offsets.
The quality of offsets is often problematic. If a company uses offsets to reduce emissions, it should choose schemes verified by the Carbon Offsets Gold Standard (see the References, below).

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.      ?
 
     
                       
    References  
    The GHG Emissions Calculation Tool  
    Technical Guidance for Calculating Scope 3 Emissions  
    Carbon Offsets Gold Standard  
                       
                       
                       
                       
                       
                       
                       
                       
                       
                         
                       
                       
                       
                       
                       
                       
                       
                       
                       
                       
                       
                       
                       
                         
     Non-GHG Emissions Overall
score
This is the percentage progress on the journey toward not causing any harm on this issue.      ?
     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.)      ?
       Performance on 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)
For many organizations, emissions of some sort are an unintended consequence of operational activity. Some emitted substances are harmful at any amount due to their inherent toxicity to people or the environment, while others might cause harm only by contributing to a local or global build-up in concentration – this is the case for some common air pollutants such as nitrous oxide.

To be sustainable, a company must:
* eliminate harmful solid emissions
(e.g. scarce metals, hazardous fertilizers);
* eliminate harmful liquid emissions
(e.g. spills, chemical fluids).
* eliminate harmful gaseous emissions
(e.g. air pollutants, toxic fumes);      ?
 
   We do not currently monitor and record our non-GHG emissions.
   (If selected, delete the sample percentages and 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.
To be sustainable, a company must:
* eliminate harmful solid emissions
(e.g. scarce metals, hazardous fertilizers)
* eliminate harmful liquid emissions
(e.g. spills, chemical fluids)
* eliminate harmful gaseous emissions
(e.g. air pollutants, toxic fumes)

Estimate the percentage on this scale, rounding up:
0%, 10%, 20% … 80%, 90%, 100%.

Document data sources, estimation methodology and assumptions in the Notes area.      ?
    Approximate percentage of non-GHG solid emissions that do not cause harm 
    Approximate percentage of non-GHG liquid emissions that do not cause harm 
    Approximate percentage of non-GHG gaseous emissions that do not cause harm   
   
 
   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.      ?
   
                     
                     
                     
                     
                     
                     
                     
                     
                     
                         
     Waste Overall
score
This is the percentage progress on the journey toward not causing any harm on this issue.      ?
     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.)      ?
       Performance on 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)
Waste is used here to mean all 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).

To be sustainable an organization must eliminate all avoidable waste generation and reuse, recycle or otherwise repurpose any remaining waste.      ?
 
   We do not currently monitor and record our hazardous and non-hazardous waste.
   (If selected, delete the sample percentage and 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.
Waste is used here to mean all materials generated as by-products of production and other operational activities which the company manages to contain, and which require treatment, repurposing, or disposal. Waste is hazardous and non-hazardous by-products of production and operations, as well as non-production waste (e.g. office paper, food, retired equipment).

To be sustainable an organization must eliminate all avoidable waste generation and reuse, recycle or otherwise repurpose any remaining waste.

Estimate the percentage on this scale, rounding up:
0%, 10%, 20% … 80%, 90%, 100%.

Document data sources, estimation methodology and assumptions in the Notes area.      ?
    Approximate percentage of hon-hazardous waste repurposed / recycled  
    Approximate percentage of hazardous waste that is properly disposed of   
   
 
   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.      ?
   
       Performance on 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.
Product waste occurs at the end-of-use phase of the project. The intent is to avoid the product being thrown into the environment (e.g. dumped into a landfill). Instead, in a circular economy the product is repaired, refurbished, reused or recycled.

Packaging waste includes waste associated with bulk shipments and waste associated with individual products (e.g., plastic bottles) and their delivery.

Estimate the percentage on this scale, rounding up:
0%, 10%, 20% … 80%, 90%, 100%.

Document data sources, estimation methodology and assumptions in the Notes area.      ?
    Approximate percentage of product waste that is repurposed / recycled at end-of-use
    Approximate percentage of packaging waste that is repurposed / recycled   
   
 
  Our products can be broken down easily into components and recycled through local waste infrastructure.
Principles of eco-design and the circular economy are incorporated in product design. Products can be repurposed at end of life.

Check all that apply, even if customers do not take advantage of the recycling opportunities.      ?
 
  Our products are at least partially recyclable, through local waste infrastructure and take-back schemes.
 
   Our products are either completely biodegradable or recyclable through local waste infrastructure and take-back schemes.
 
   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.      ?
     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                         
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                       
     Encroachment Overall
score
This is the percentage progress on the journey toward not causing any harm on this issue.      ?
     Facilities and fixed assets that are owned or controlled by sustainable organizations do not encroach on marine or terrestrial ecosystems, or on culturally sensitive areas. 
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.      ?
     Performance on encroachment
  Does your organization do any of the following to avoid marine or terrestrial encroachment, or encroachment on culturally sensitive / heritage areas?
   (Check all that apply; replace sample data with real organization data)
Sustainable organizations eliminate their negative impacts on natural ecosystems and communities. This includes but is not limited to:
• Respecting the land rights of communities
(e.g. zero tolerance on land grabbing).
• Protecting aquatic ecosystems from degradation
(e.g. avoiding coral reefs).
• Protecting areas of high biodiversity value
(e.g. no clearing of rainforest for farmland).
• Not encroaching on areas of cultural importance
(e.g. oil pipelines running through regions
considered sacred by Indigenous Peoples).

The organization must: (a) protect such areas where it is already present, and (b) take steps to avoid or mitigate negative outcomes when moving into new areas.
      ?
 
   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, delete the sample percentage and 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.
Estimate the percentage on this scale, rounding up:
0%, 10%, 20% … 80%, 90%, 100%.

Document data sources, estimation methodology and assumptions.      ?
    Approximate percentage of facility sites that are in potential encroachment areas,
but 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.      ?
   
                     
                     
                     
                     
                     
                     
                     
                         
                     
                     
                     
                     
                     
                     
                     
                     
                        
                     
                     
                     
                     
                     
                     
                       
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                                   
     Employee Wages Overall
score
This is the percentage progress on the journey toward not causing any harm on this issue.      ?
     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.      ?
      Performance on 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)
A sustainable organization pays all its employees at least a living wage. A living wage affords a decent standard of living for workers and their families. It ensures that all its employees and their families have the means to afford health coverage, to eat a nutritious diet and to be free of concerns about meeting basic needs.

Living wage estimates vary by region and guidance is offered by government agencies, academics and/or NGOs. In most regions, the living wage is higher than the legal minimum wage or poverty-line wage. Living wage calculations should focus on employee compensation with respect to standard working hours: figures should exclude overtime pay as well as productivity bonuses and allowances, unless they are guaranteed.
      ?
 
   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, delete the sample percentage and 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 minimum wage.
Minimum wages vary by region and are usually below a poverty-line wage.

Estimate the percentage on this scale, rounding up:
0%, 10%, 20% … 80%, 90%, 100%.

Document data sources, estimation methodology and assumptions in the Notes area.      ?
    Approximate percentage of employees who are paid at least a minimum wage   
 
   We monitor and record whether we pay our employees at least a living wage.
A living wage affords a decent standard of living for workers and their families. It ensures that all its employees and their families have the means to afford health coverage, to eat a nutritious diet and to be free of concerns about meeting basic needs.

Living wage estimates vary by region and guidance is offered by government agencies, academics and/or NGOs. A Google search for the living wage in your area, or in a similar location, may be helpful (see the References, below).

Living wage calculations should focus on employee compensation with respect to standard working hours: figures should exclude overtime pay as well as productivity bonuses and allowances, unless they are guaranteed.

Estimate the percentage on this scale, rounding up:
0%, 10%, 20% … 80%, 90%, 100%.

Document data sources, estimation methodology and assumptions in the Notes area.      ?
    Approximate 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.      ?
   
                     
    References
    Living Wages in Ontario, By Region  
                     
                        
     Employee Health and Wellbeing Overall
score
This is the percentage progress on the journey toward not causing any harm on this issue.      ?
     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.      ?
      Performance on 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)
A sustainable business safeguards the health of its employees by ensuring physically safe work environments, having zero tolerance for harassment and bullying, and by nurturing emotional and mental wellbeing. "Health” extends beyond physical safety to mental and emotional wellness,
and must encompass stress management and mitigation.

To be sustainable, an organization must:
(a) ensure the safety of all workers,
(b) foster physical health (e.g. through proactive positions on exercise, nutrition and smoking), and
(c) foster mental wellbeing (e.g. zero tolerance of bullying and harassment).      ?
 
   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, delete the sample numbers and 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.
A sustainable organization must:
(a) ensure the safety of all workers,
(b) foster physical health (e.g. through proactive positions on exercise, nutrition and smoking), and (c) foster mental wellbeing (e.g. zero tolerance of bullying and harassment).

Document data sources, estimation methodology and assumptions.
      ?
    Approximate number of workplace injuries / safety incidents   
    Approximate number of workplace fatalities   
   
 
   We have set health- and safety-related targets.  
The target cover employees, contractors and visitors.

These results can be compared with scores in previous reporting periods, to show a trend line.      ?
 
   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 conduct regular audits of our workplaces to assess and take action on any health and safety risks for employees or visitors.      ?
 
   We have policies, practices and programs that support mental wellbeing, including condemnation of workplace bullying and harassment.
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 paid support for lost time / sick leave.
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.      ?
   
                     
                     
                     
                     
                     
                     
                        
     Employment Terms Overall
score
This is the percentage progress on the journey toward not causing any harm on this issue.      ?
     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.      ?
      Performance on employee employment terms
     Does your organization include these terms in employment contracts and other policies?
      ("x" all that apply, replacing the sample illustrative choices)
A sustainable organization ensures that all its workers are treated fairly. Contracts between employer and employee afford individuals the basic protections, freedoms and rights expected in a prosperous and just society.

For example, a sustainable organization:
(a) does not use child labor
(b) ensures employees’ freedom of association
(c) structures contracts to include fair working hours
(d) accommodates appropriate periods of leave from work      ?
 
   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 or forced labor.
We adhere to the minimum working age defined by ILO Convention no. 138.2.      ?
 
   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.      ?
 
   Ethical handling of employee concerns.
We have an employee concerns / complaints process in place, that is accessible to all employees. This is especially important for the protection and security of whistleblowers.

We fairly, respectfully and seriously address employee concerns, once they have been raised.

We regularly assess the effectiveness of the employee concerns process, actively soliciting feedback from employees who have used it and make updates when necessary.      ?
 
   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.

Fair working hours are usually 40 hours a week.      ?
 
   Holidays. 
Our paid leave conforms to the ILO Convention no. 138.2 in the area of holidays with pay.      ?
 
   Paid 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).      ?
 
   Training and development.
Education, training and development is provided for all, annually, from both internal and external sources. This fosters promotion from within and upward mobility. It may also include a tuition refund program.      ?
 
   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.

In a defined contribution pension plan, employees know how much they will pay into the plan but not how much they will get when they retire. Usually the employee and the employer pay a defined amount into the pension plan each year. The money in the defined contribution pension is invested in one or more products by the employer on the employee's behalf.      ?
 
   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. But starting in the 1970s up through 2014, "inflation-adjusted CEO compensation increased 997% vs 11 % growth in a typical worker's annual compensation over the same period. In comparative terms, CEOs in the U.S. now make 278 times the average worker. Do you have a more reasonable norm for that ratio?      ?
   
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                         
    Employee Diversity, Equity and Inclusion (DEI) Overall
score
This is the percentage progress on the journey toward not causing any harm on this issue.      ?
    Sustainable organizations provide a diverse, equitable and inclusive 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.      ?
       Performance on diversity, equity and inclusion (DEI)
     Does your organization do any of the following to imbed a DEI culture in the workplace?
     (Check all that apply; replace sample data with real organization data)
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.

A sustainable organization is 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.      ?
 
   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 DEI factors in our workplace.
   (If selected, delete the sample percentages and 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 DEI policy. 
The policy explicitly states the company's commitment to a discrimination-free workplace. Our policies include consideration of overall diversity, equity, inclusion and accessibility for equity-seeking populations (e.g., the LGBTQ2+ community, the BIPOC community, women).      ?
 
   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.
Treatment of women is a good proxy for monitoring of other diversity statistics. The gender pay ratio goal is 100%. That is, the pay equity goal is equal pay for work of equal value, regardless of worker gender or other diversity attribute.

Estimate the percentage on this scale, rounding up:
0%, 10%, 20% … 80%, 90%, 100%.

Document data sources, estimation methodology and assumptions in the Notes area.      ?
    Approximate percentage of women in senior management positions, including on the board, if you have one 
    Gender pay ratio  
   
 
   We have set senior management diversity targets (i.e., for executives and the board, if we have one). 
These targets may be in addition to targets for minorities.      ?
 
   We met senior management 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 senior management, regardless of organization growth.
These targets may be in addition to targets for minorities.      ?
 
  We clearly communicate our DEI policy to all employees.
Communication is vis the usual formal and informal employee communication channels, with periodic reminders.      ?
 
   The DEI policy is imbedded in personnel systems, including the hiring and recruitment processes.  
The policy is reflected in recruitment, training, performance evaluations and compensation guidelines.      ?
  TRUE    We provide employment opportunities for equity-deserving populations.
Equity-deserving / equity-seeking / under-served / disadvantaged groups are women, indigenous peoples, the LGBTQ2+ community, and the BIPOC community.      ?
 
   Procedures are in place to report breaches of the DEI policy.
Actions taken and feedback received are documented for internal reference.      ?
 
   We regularly assess the effectiveness of our DEI programs. 
When needed, steps are taken to adjust the controls and continuous improve the policy and programs.      ?
   
                     
                     
                     
                     
                        
     Community Overall
score
This is the percentage progress on the journey toward not causing any harm on this issue.      ?
     Sustainable organizations build communities and behave ethically, fairly and responsibly.
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).      ?
      Performance on community building and ethical behavior
    Does your organization do any of the following to build communities and operate ethically?
     (Check all that apply)
A sustainable organization builds communities and actively seeks to anticipate, avoid and address ethical breaches that may arise as a result of its activities. It identifies high-risk areas for ethical issues within the organization; it adopts a public commitment to ethical conduct; and it establishes internal controls to ensure that it lives up to that commitment.      ?
 
  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.      ?
 
   Community building:  We create social value and build resilient communities through our procurement and other business activities.
We support local economic development and community resilience through local procurement, local ownership, local banking, and support of local service organizations / NGOs / charities. When possible, we provide micro-franchise, micro-distribution, and supplier opportunities to local equity-seeking populations.

Many local businesses are SMEs, so our large procurement contracts may be unbundled to allow small suppliers to compete. Plus, use of these suppliers is often included in Community Benefit Agreements (CBAs). A CBA specifies social value outcomes that will be delivered by the prime contractor as part of a major construction, infrastructure or land development project like building a headquarters, plant, bridge, a road, school, hospital, office tower, or transit system. The CBA specifies community / social value deliverables such as job training and purchasing from local businesses, social enterprises, and SME's owned by equity-seeking populations.      ?
 
   Training on ethics: We have a policy requiring that our employees act in an ethical manner. All employees receive training on it, with periodic refreshers.
We have an ethics policy explicitly stating the company's commitment to ensure that its employees and other representatives act in an ethical manner. As a minimum, the policy explicitly forbids corruption, bribes, kick-backs, fraud, and money laundering.

We include education on our ethics policy in our new hire training program and employee handbook, or equivalents, and have periodic refresher sessions for all employees, including executives and front-line marketing personnel.

We require all employees to sign off annually on their familiarity with our ethical business practices policy, and have severe consequences for violators.      ?
 
   Ethical handling of community concerns:  We have a effective community concerns process. The community agrees that we act promptly, appropriately and ethically to address any concerns that they raise about our presence in the community.
Some of our facilities cause impacts that could concern neighboring communities, so we have a community concerns process in place, that is available and actively communicated to the community.

We fairly, respectfully and seriously address community concerns, once they have been raised.

We regularly assess the effectiveness of the community concerns process, actively soliciting feedback from citizens who have used it and make updates when necessary.      ?
 
   Ethical handling of customer concerns:  We have a effective customer concerns process. Customers agree that we act promptly, appropriately and ethically to address any concerns that they raise about our products and services..
We have a customer concerns / complaints process in place, that is accessible to all customers. This is especially important for the handling of misleading advertising, labelling and product content concerns.

We fairly, respectfully and seriously address customer concerns, once they have been raised.

We regularly assess the effectiveness of the customer concerns process, actively soliciting feedback from customers who have used it and make updates when necessary.      ?
 
   Ethical protection of confidential customer information: We have a data security policy, we rigorously safeguard customer information, and we do not share customer information with others without customer permission. 
We actively and diligently protect customer privacy. We immediately inform customers of any breaches of our cyber security and take corrective action to prevent further access to confidential customer and company information.      ?
 
   Ethical lobbying / advocacy: We do not support, or have memberships in, organizations that lobby for policies or actions that would undermine progress toward socially just, economically inclusive and environmentally restorative society.
We do not seek to influence public policy in ways that could undermine progress toward a socially just, economically inclusive and environmentally restorative society.      ?
 
   Ethical investments: We do not invest in organizations whose policies, actions, advocacy, products or services undermine progress toward sustainability goals.
We have negative screens against investing in organizations or projects that could undermine progress toward a just, economically inclusive and environmentally restorative society, such as fossil fuel producers, weapons producers, and tobacco companies.      ?
  Ethical taxes: We do not use aggressive tax avoidance schemes. We pay our income taxes and our property taxes promptly. 
Governments require tax revenue to fund critical services upon which society and business depend. Organizations have an obligation to be diligent in their approach to tax payments. They commit to a responsible, ethical and fair tax policy; they adopt a transparent approach to tax reporting; and they do not deliberately seek ways to obey the letter but not the spirit of tax laws in jurisdictions in which they operate.      ?
 
   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 tax avoidance. We do not use shell companies and tax havens, and we do not use 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 the right taxes in the right places at the right 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.

If we earn revenue in different tax jurisdictions, our tax strategy is to declare profits in the place where the revenue was earned, and to pay taxes to those jurisdictions on profits made in those jurisdictions.      ?
    Ratio of our effective income tax rate to the statutory income tax rate for our organization in our jurisdiction 
Sustainable companies do not use aggressive tax avoidance strategies, though legal, to circumvent paying their fair share of income taxes. The effective tax rate for a corporation is the average rate at which its pre-tax profits are taxed, while the statutory tax rate is the legal percentage established by law.

Estimate the percentage on this scale, rounding up:
0%, 10%, 20% … 80%, 90%, 100%.

Document data sources, estimation methodology and assumptions in the Notes area.      ?
    Ratio of our property tax mill rate to the mill rate applied to similar properties in our jurisdiction  
Local governments use the property taxes to fund water and sewer improvements, and provide law enforcement, fire protection, education, road and highway construction, libraries, and other services that benefit the community. Special arrangements are sometimes made to entice companies to locate in a municipality. This compares the mill rate applied to the organization's property to the normal mill rate for similar properties, to determine if the company is a free-rider.

Estimate the percentage on this scale, rounding up:
0%, 10%, 20% … 80%, 90%, 100%.

Document data sources, estimation methodology and assumptions in the Notes area.      ?
   
   
                     
                     
                     
                     
                     
                        
                       
    Positive Impacts Bonus
score
These are bonus points that are added to the overall average of the Performance scores on the other issues, to give a higher overall score. An overall score that is greater than 100% indicates that the organization is having a net positive / regenerative impact.      ?
 
    Sustainable organizations may go beyond causing no harm to people and planet; they may intentionally have positive / regenerative / restorative impacts on others and on the environment, directly or indirectly.
This section gives credit to the company for enabling progress on stakeholders' wellbeing through their own products and services' positive impacts, by helping others cause less harm, as well as by helping / amplifying others’ positive impacts through monetary or in-kind donations.      ?
 
    Positive Impacts - on the environment / planet
  Do your products, services and/or donations help others in the following ways?
  (See the associated "?" for examples of each. Replace sample data with real organization data.)
This question gives credit to the company for having a positive impact on environmental issues.      ?
 
      • Help others use energy significantly more efficiently, or have access to low-impact renewable energy
e.g., energy-efficient appliances; solar powered lanterns; solar panel installation; wind turbine manufacturing; microgrid systems; energy storage systems; next generation biofuels; energy metering and audit software; IT enabled energy management.      ?
 
      • Help others use water significantly more efficiently, or have access to clean water and sanitation
e.g., water efficient machinery; drip irrigation systems; low-water hygiene and sanitation products; community-, family- or individual-level water purification systems; water metering and leak detecting software; rainwater collection and storage systems; IT enabled water management; physical water and sewage treatment infrastructure.      ?
 
      • Help others emit significantly fewer GHGs, or remove GHGs from the atmosphere
e.g., hybrid vehicles; electric vehicles; carbon removal and sequestration technologies; propagation, protection or rehabilitation of forests, mangroves and other natural carbon sinks.      ?
 
       • Help others generate fewer non-GHG harmful emissions, or remove them from air, land, or soil
e.g., innovative manufacturing or agriculture processes that generate fewer harmful emissions; filters and interceptors for harmful emissions, with responsible disposition; brownfield recovery, decontamination and restoration technologies; innovative waste water treatment systems.      ?
 
      • Help others generate significantly less waste, repurpose more waste, or remove waste from the environment
e.g., zero-waste systems; reusable non-plastic packaging; multi-use products instead of single-use plastic products; waste collection and recycling systems; systems to remove and repurpose plastics from oceans and landfills; safe energy-from-waste systems; composting systems.      ?
 
      • Help protect or restore terrestrial or marine ecosystems, or cultural heritage sites
e.g., substitutes for palm oil; plant alternatives for ingredients sourced from wild; certified seafood, paper, coffee; palm oil, etc.; crop rotation programs; sustainable tourism in marine and terrestrial habitats; protection for degraded areas so they can regenerate naturally; technology that filters microplastics from waste water; restoration of native shoreline trees and wetlands; oil spill cleanup technologies; reforestation using native species; preservation of prehistoric art sites; ensuring indigenous people’s traditional or customary rights to land, fisheries and forests; reconstruction of cultural heritage sites in conflict zones.      ?
 
    Percentage of our products and services (by revenue/income or by volume) that help our customers reduce their negative impacts on the environment, in any of the above ways.
The estimate is divided by 10 to ensure that a high score here does not unduly overshadow the organization's need to take action on reducing it harmful impacts on these and other sustainability issues. For example, some environmental non-governmental organizations (ENGOs) could claim 100% here and we still need them to walk the talk and reduce their own organization's harmful impacts on people and planet.      ?
 
 
Document any assumptions used in the calculation methodology.      ?
 
    Equivalent percentage of our income that is represented by the products and services that we make available pro bono, or at reduced rates, to underserved / disadvantaged people, to help them have more positive impacts on the environment, in any of the above ways.
This help is provided directly to recipients as in-kind donations of products and services. If the products or services are offered at a discount to those who otherwise could not afford them, count the difference between the reduced price and the normal price as the donated amount. Donated services count if they are provided by employees / consultants who are reimbursed by the organization for their time.      ?
 
 
Document any assumptions and how the estimate was calculated. If the donation is associated with a project undertaken alone or with partners, consider describing the "so what" of the project using the five dimensions suggested by the Impact Management Project: What, Who, How Much, Contribution, Risk. For more guidance on this, see the Reference below.      ?
 
    Equivalent percentage of our income that is represented by our in-kind and monetary donations to other organizations that help create positive impacts on the environment, in any of the above ways.
This help is provided through organizations like charities or NGOs who work on these environmental 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 organization for their time.      ?
 
 
Document any assumptions and how the estimate was calculated. If the donation is associated with a project undertaken with charities, ENGOs, or other partners, consider describing the "so what" of the project using the five dimensions suggested by the Impact Management Project: What, Who, How Much, Contribution, Risk. For more guidance on this, see the Reference below.      ?
 
    Positive Impacts - on communities / people
  Do your products, services and/or donations help others in the following ways?
  (See the associated "?" for examples of each. Replace sample data with real organization data.)
This question gives credit to the company for having a positive impact on social issues.      ?
 
      • Help others meet their basic needs
e.g., provision and accessibility of clean water, sanitation, healthy food, energy and decent housing.
      ?
 
      • Help others live healthier and safer lives
e.g., increased access to essential medical supplies; increased levels of fitness and physical activities; provision of healthy alternatives to products that are traditionally unhealthy or toxic; improved mental health supports; reduction of violence or promotion of cross-cultural understanding and/or conflict resolution; provision of accessible indoor/outdoor green spaces      ?
 
      • Help others live more empowered, self-supportive and informed lives 
e.g., help others have access to:
* formal, non-formal and informal education
* vocational or skills-based training
* cutting-edge information and communication technologies
* social security and financial planning guidance
* legal, insurance and empowerment guidance      ?
 
     Percentage of our products and services (by revenue/income or by volume) that have positive impacts on our customers, in any of the above ways.
The estimate is divided by 10 to ensure that a high score here does not unduly overshadow the organization's need to take action on reducing it harmful impacts on these and other sustainability issues. For example, some charities could claim 100% here and we still need them to walk the talk and reduce their own organization's harmful impacts on people and planet.      ?
 
 
Document any assumptions used in the calculation methodology.      ?
 
    Equivalent percentage of our income that is represented by the products and services that we make available pro bono, or at reduced rates, to disadvantaged groups, to help them in any of the above ways..
This help is provided directly to recipients as in-kind donations of products and services. If the products or services are offered at a discount to those who otherwise could not afford them, count the difference between the reduced price and the normal price as the donated amount.

Donated services count if they are provided by employees / consultants who are reimbursed by the organization for their time.      ?
 
 
Document any assumptions and how the estimate was calculated. If the donation is associated with a project undertaken alone or with partners, consider describing the "so what" of the project using the five dimensions suggested by the Impact Management Project: What, Who, How Much, Contribution, Risk. For more guidance on this, see the Reference below.      ?
 
    Equivalent percentage of our income that is represented by our in-kind and monetary donations to other organizations that help equity-deserving groups, in any of the above ways.
Equity-deserving / equity-seeking / under-served / disadvantaged groups are women, indigenous peoples, the LGBTQ2+ community, and the BIPOC community.

Help is provided to recipients through organizations like charities or NGOs who work on social issues and have the expertise and experience to ensure lasting impacts of their efforts.      ?
 
 
Document any assumptions and how the estimate was calculated. If the donation is associated with a project undertaken with charities, NGOs, or other partners, consider describing the "so what" of the project using the five dimensions suggested by the Impact Management Project: What, Who, How Much, Contribution, Risk. For more guidance on this, see the Reference below.      ?
 
                       
    Reference  
    Impact Management Norms: Five Dimensions of Impact    
                       
                       
                       
                       
                       
                            
                       
                       
                       
                              
    Summary of ESG Scores
    This is a summary of the scores on ESG / sustainability issues, as calculated in their respective worksheets.
 
                   
                       
 
                   
     Overall Scores
                   
      Core ESG Issues % Progress Scores   Meaning of % Progress Scores  
       Governance   <100%: How far the organization is on its journey toward not causing any harm on that issue. 
 100%: The organization is breaking even on that issue – it's not causing any harm.
>100%: The organization is being restorative / regenerative / net positive, directly or indirectly, overall. 		 
       Energy    
       Water    
       Supplies    
       GHG emissions              
       Non-GHG emissions      
       Waste              
       Encroachment              
       Employee wages      
       Employee health      
       Employment terms    
       Diversity & inclusion    
       Community    
     Average Performance        
      + Positive Impacts bonus      
    Overall Score        
                       
                       
     Graphical Representations / Charts
   
The bar charts above illustrate the kind of graphical representations that make presentations / reports more effective and facilitate prioritizing sustainability issues for improvement. The bar charts are generated in real time, based on the scores in the adjacent table.

Users are encouraged to transcribe the table of scores into their own separate Excel worksheet, or into a different preferred graphics software package, to generate other kinds of charts (e.g. column, radar, or pie charts), dashboards, and / or line charts that show trends in their organization's performance on high-focus issues compared to previous years, if that information is available.  		         
          For example, this table is used to generate the bar charts, above.  
         
           Community  
           Diversity & Inclusion  
           Employment terms  
           Employee health  
           Employee wages  
           Encroachment  
           Waste  
           Non-GHGs   
           GHGs  
                     Supplies  
                     Water  
                     Energy  
                     Governance  
                  Overall Score      
                    + Positive Impacts bonus  
                   Avg Performance      
                       
    SDG Scores  
  ESG scores are mapped to their most closely-related, primary SDGs to generate scores on the SDGs. This star-studded video provides a quick overview of the SDGs:  
  We The People' for The Global Goals  
 
                       
                           
                           
                           
                           
                           
                           
                           
                           
                           
 
                       
                           
                           
     Overall Scores  
                           
    SDGs % Progress
Scores 		  Meaning of % Progress Scores    
       1 No poverty   <100%: How far the organization is on its journey toward not working against that SDG. 
    100%: The organization is breaking even on that SDG – it's not working against it.
 >100%: If the overall score is greater than 100%, the organization is being restorative / regenerative / net positive on the SDGs, directly or indirectly, overall.

 		   
       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      
     Average Performance          
      + Positive Impacts bonus    
    Overall Score      
               
    Mapping of ESG Scores to SDGs  
    Scores on ESG issues are proxies for scores on aligned SDGs. These tables show how ESG scores are mapped to their primary SDGs. Governance scores are always factored in, to reinforce that improving governance improves everything.  
                           
      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              
       Supplies              
       Non-GHG emissions          
       Waste           
       Encroachment            
    Progress scores       
                           
      Employee-related SDGs                  
        Core ESG Issues ESG    Scores      1 No poverty   2 Zero hunger   3 Good health
     and wellbeing 		  5 Gender
    equality 		  4 Quality
     education 		  8 Decent
    work and
    economic
    growth 		   
       Governance    
       Employee wages      
       Employment terms            
       Employee diversity & inclusion              
       Employee health              
    Progress scores       
                           
       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       
    Progress scores         
                           
     Graphical Representations / Charts  
   
The bar charts above illustrate the kind of graphical representations that make presentations / reports more effective and facilitate prioritizing sustainability issues for improvement. The bar charts are generated in real time, based on the scores in the adjacent table.

Users are encouraged to transcribe the table of scores into their own separate Excel worksheet, or into a different preferred graphics software package, to generate other kinds of charts (e.g. column, radar, or pie charts), dashboards, and / or line charts that show trends in their organization's performance on high-focus issues compared to previous years, if that information is available.  		             
        For example, this table is used to generate the bar charts, above.      
           
         17 Partnerships       
         16. Institutions      
         15 Life on land      
         14 Life below water      
         13 Climate       
         12 Consumption       
         11 Communities      
         10 Inequalities      
         9 Infrastructure      
                   8 Decent work       
                   7 Clean energy      
                   6 Clean water       
                   5 Gender equality      
                   4 Education      
                   3 Wellbeing      
                   2 Zero hunger      
                   1 No poverty      
                  Overall Score          
                  + Positive Impacts       
                  Avg Performance          
                           
     Non-Financial Capitals Scores  
     ESG Scores are mapped to natural, human and social capitals to generate scores on those non-financial capitals.  
 
             
                 
                 
                 
                 
                 
                 
                 
 
             
                 
                 
                 
                 
                 
    Mapping of ESG Scores to Non-Financial Capitals  
    Scores on ESG issues are proxies for scores on aligned non-financial capitals. This table shows how ESG scores are mapped to the three non-financial capitals. Governance scores are always factored in, to reinforce that improving governance improves everything.  
                 
       Core ESG Issues ESG
Scores  		Natural
Capital 		Human
Capital 		Social
Capital 		   
       Governance    
       Energy        
       Water        
       Supplies        
       GHG emissions        
       Non-GHG emissions        
       Waste         
       Encroachment        
       Employee wages        
       Employee health         
       Employment terms        
       Employee diversity & inclusion        
       Community        
    Progress scores       
     Average Performance        
      + Positive Impacts bonus    
    Overall Score        
                 
    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 – it's not devaluing it, but is not adding value to it, either.
>100%: The organization is adding value to the capital, directly or indirectly. 		   
     Graphical Representations / Charts  
   
The bar charts above illustrate the kind of graphical representations that make presentations / reports more effective and facilitate prioritizing sustainability issues for improvement. The bar charts are generated in real time, based on the scores in the adjacent table.

Users are encouraged to transcribe the table of scores into their own separate Excel worksheet, or into a different preferred graphics software package, to generate other kinds of charts (e.g. column, radar, or pie charts), dashboards, and / or line charts that show trends in their organization's performance on high-focus issues compared to previous years, if that information is available.  		           
        For example, this table is used to generate the bar charts, above.    
         
         Social Capital    
         Human Capital    
         Natural Capital    
         Overall Score        
         + Positive Impacts     
         Avg Performance        
               
               
               
               
               
                 
    Take Action
    The results of this assessment can be used for more than disclosing and reporting on the organization's sustainability performance. They can also be used to guide if / where the organization plans to improve.
       Prioritization for Action
 
  It is unlikely that an organization will undertake improvements on its scores all at once. Several stakeholder-related factors usually are taken into consideration when determining which should be prioritized for action. If particular issues are important to key stakeholders, they are important to the organization and should be prioritized for action.

  * Issues which the organization's senior management deem to be critical to achieving the organization's purpose and strategic plan / goals.

  * Issues of particular interest to lender's / banker's because they affect the organization's risk profile and eligibility for preferential treatment.
    (e.g., sustainability-linked loans may give weight to climate change related issues.)

  * Issues that important customers / buyers deem to be high-priority ESG issues, as emphasized in their requirement to disclose your organization's enterprise-level sustainability impacts, in their requests for proposals (RFPs).
    (e.g. sustainable procurement requires suppliers to disclose their enterprise-level sustainability performance)
 
  * Issues that could significantly affect the organization's image / reputation / brand value, or already have.

  * Issues that are of most interest to investors, depending on the organization's industry sector.
  (e.g., as indicated by the SASB Materiality Map, at the link below)

  * Issues of most interest to governments, foundations, and raters / rankers.

  * Other ...?
 
 
 
 
 
 
 
 
 
 
 
 
 
  Sustainability Accounting Standards Board (SASB) Materiality Map
                         
       Resources for Action
    There are hundreds of books, websites and advisors that can help with whatever the organization decides to improve. These are just the tip of the iceberg.
    Future-Fit Business Benchmark Action Guides for potential actions / projects on prioritized issues.    Future-Fit Business Benchmark Action Guides
    Sustainability ROI Workbook for preparing CFO-friendly cost-benefit justifications of projects that would improve performance on prioritized issues.   Sustainability ROI Workbook
    The Sustainability Champion's Guidebook and video for how to lead an organization toward a more sustainable business model, even you are not a senior manager.   Sustainability Champion's Guidebook
    Master Slide Decks of hundreds of ready-to-use slides on all the above, for use internally and externally to explain, and help justify, what the organization needs to do, why, and how.   Sustainability Advantage Master Slide Decks
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
                         
     Action Plan
  Based on the assessed scores, prioritize areas for improvement and decide next steps and actions.
                         
                Prioritization for Action  
                It is unlikely that an organization will undertake improvements on its scores in the action dashboard all at once. Several stakeholder-related factors usually are taken into consideration when determining which should be prioritized for action.

* The organization's senior management's focus on SDGs that are key to achieving the organization's purpose, strategic plan, and long-term success.

* A lender's interest in SDGs that might affect the organization's risk profile and eligibility for preferential treatment (e.g., sustainability-linked loans)

* An important customer's / buyer's high-priority SDGs that they are asking about in their request for proposal.

* SDGs that could significantly affect the organization's image / reputation / brand value, or already are.

* Which SDGs are of most interest to investors, depending on the organization's industry sector (e.g., as indicated by the SASB Materiality Map, at the link below)

* Governments, foundations, and raters / rankers may be very interested in particular impacts that the organization is having on people and planet.

* Other ...?
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
               
  The dashboard above is an example to illustrate possibilities. It is a snapshot of the PowerPoint dashboard template in the Sustainability Frameworks deck in the Master Slide Decks. Use your preferred graphic software package to generate jazzier versions, if desired.
 
           
  Master Slide Decks Sustainability Accounting Standards Board (SASB) Materiality Map
                         
  Action plan
The first 3-5 steps or actions to take. Review the unchecked items in the Performance questions, and the resources, below for guidance.
  Action By Whom By When
       
       
       
       
       
                         
  Resources: These are just the tip of the iceberg. There are hundreds of books, websites and advisors that can help with whatever you decide to improve.
  Future-Fit Business Benchmark Action Guides for potential actions on prioritized issues.  Future-Fit Business Benchmark Action Guides
  SDG Ambition Benchmark Reference Sheets for potential actions on prioritized SDGs. Download page for the Reference Sheets
  The Sustainability Champion's Guidebook and video for how to lead change. Sustainability Champion's Guidebook
  Sustainability ROI Workbook for preparing a CFO-friendly cost-benefit analysis of projects to improve performance on prioritized issues. Sustainability ROI Workbook
  Master Slide Decks for ready-to-use slides that support the need for action. Sustainability Advantage Master Slide Decks
                         
                         
  SDG Disclosure Qualification Form
As mentioned in the Overview, public and private sector institutions are increasingly using sustainable procurement to purchase the most sustainable goods and services from the most sustainable suppliers – those doing the least harm and the most good. Suppliers may be required to disclose their organization's SDG scores to either qualify as a supplier, and / or to earn more points on the buyer's weighted sustainable-supplier criteria. The above scores, column chart, action dashboard, and action plans to improve scores on priority SDGs constitute an SDG Disclosure Qualification Form.   
      Finish  
     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 first, so that they can review and edit it as they would any .pdf document, and then decide how much they want to forward to others and in what format. For statistical purposes, a copy will also be sent to [email protected], the developer of the tool.
     		 
     
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    This tool is subject to ongoing development. Feedback and suggestions for improvement are welcome.  
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