Reporting Framework
The SBA reporting framework defines key sustainability topics, self assessment questions and basic disclosures which can be used to benchmark your performance and report your impact.
Take our sustainability self-assessment to see how you score. Conduct a materiality assessment to prioritise the topics that are most relevent to your organisation. You can do this as part of our Business Towards Sustainability one-day programme, or we can help you to conduct a full materiality assessment.
Embedded Strategy
The extent to which sustainability is embedded within the organisation.
Self Assessment
- Does your company's mission statement include a commitment to social and/or environmental responsibility?
- Does your most senior governance body include members with social and environmental expertise?
- Does your most senior governance body take appropriate steps to assess and mitigate ESG risks on the organisation, including impacts related to climate change?
- Do all managers have social or environmental responsibilities, expectations or behaviours in their job descriptions?
- Have all managers had a formal written performance evaluation in the last year that included social or environmental goals?
- Do any managers or executives have their compensation tied to achieving specific social and environmental metrics or objectives?
Disclosures
- Information on the organisation's mission statement
- Information on governance body members
- Information on ESG risks and opporunities identified
- Percentage of managers with social or environmental responsibilities in their job descriptions
- Percentage of managers that have had a performance evaluation that has included social and environmental goals
- Percentage of managers or executives that have compensation tied to achieving social and environmental objectives
Management Approach
The approach to prioritising and taking action on sustainability topics.
Self Assessment
- Does your company engage stakeholders about your social and environmental performance?
- Does your company conduct a materiality assessment to identify material ESG topics?
- Do you have policies in place for each of your material ESG topics?
- Does employee training include social or environmental issues material to your company?
- Have your set targets for your highest priority ESG topics?
- Has your company implemented a Code of Ethics, and have all managers completed formal training on this code?
- Does the company have a written and circulated environmentally preferable purchasing (EPP) policy (or equivalent)?
- Does your company have an environmental management system (EMS) covering waste generation, energy usage, water usage, and carbon emissions
Disclosures
- Information on the organisation's stakeholders and the approach to stakeholder engagement
- Matereriality Assessment report including a list of material ESG topics
- Information on policies related to material ESG topics
- Percentage of employees receiving training on material ESG topics
- Information on targets that have been set againt highest priority ESG topics
- Percentage of managers that have been trained on the company's Code of Ethics
- Information on the company's environmentally preferable purchasing (EPP) policy
- Information on the company's environmental management system (EMS)
Reporting and Transparency
The approach to reporting and transparency on sustainability topics.
Self Assessment
- Does your company publicly disclose information on your financial performance on an annual basis?
- Does your company publicly disclose information on your social or environmental performance on an annual basis?
- Does the company produce financials that are verified annually by an independent source through an Audit or Review?
- Has your social and environmental performance data been verified by an independent third party?
- Does your company publicly disclose information on your approach to tax?
Disclosures
- Information on where to find details on financial performance
- Information on where to find details on social and environmental performance
- Information on independent verification of financial reporting
- Information on independent verification of social and environmental reporting
- Information on the company's approach to tax
Fraud and Corruption
The approach to managing risks associated with bribery, fraud, extortion and money laundering.
Self Assessment
- Do all Board members and officers complete an annual conflict of interest questionnaire?
- Are mechanisms in place for continuous monitoring and reporting of risks and compliance related to fraud and corruption?
Disclosures
- Percentage of board members that have completed an annual conflect of interest questionnaire
- Information on risks related to fraud and corruption.
- Total number and nature of confirmed incidents of corruption.
Data Privacy
The extent to which personal information of stakeholders including customers and staff is managed and protected.
Self Assessment
- Are mechanisms in place to ensure the fundamental rights to privacy and data protection of all its stakeholders when processing personal data?
Disclosures
- Information on measures taken to protect data and privacy.
- Total number of substantiated complaints received concerning breaches of privacy of stakeholders
Sustainable Procurement
The extent to which suppliers are engaged to understand and manage, economic, social and environmental impacts.
Self Assessment
- Does your company screen or evaluate Significant Suppliers for social and environmental impacts?
- Does your company maintain a Supplier Code of Conduct policy that requires suppliers to adhere to social and environmental performance standards?
- Does your company engage with suppliers to encourage improved social and environmental performance?
Disclosures
- Percentage of significant suppliers evaluated for social and environmental impacts.
- Information on supplier code of conduct policy with details on social and environmental requirements
- Information on how suppliers are engaged to improve social and environmental performance
Employment and Labour Practices
The impact of the business on employment and its approach to managing employee relations and working conditions.
Self Assessment
- Does your company regularly monitor and record the percentage by which your lowest-paid hourly employees' wages exceed the legal minimum wage?
- Has your company conducted a living wage assessment to determine how far employees are able to afford the basic cost of living?
- Does your company have any inititiatives in place to reduce the cost of living burden for the lowest paid staff or close any living wage gap?
- Do full time employees have access to savings programs for retirement including Government-sponsored pensions, private pensions or provident funds?
- Does your company offer a comprehensive paid parental leave policy for employees?
- Does your company have processes in place to provide feedback and input from employees prior to operational and/or strategic policy or practice changes?
- Does your company monitor and evaluate employee satisfaction levels within the organisation?
- Does your company offer at least 15 days annual paid leave for full time employees?
Disclosures
- Ratios of standard entry level wage by gender compared to local minimum wage.
- Information on any living wage assessments carried out. Ratios of standard entry level wage by gender compared to a relevent living wage benchmark.
- Information on initiatives in place to reduce the cost of living burden for lowest page staff or close any living wage gap.
- Information on retirement savings programs offered to employees
- Information on paid parental leave provided for employees.
- Information on processes in place for employees to provide feedback and input prior to operational and/or strategic policy or practice changes.
- Information on how employee satisfaction is measured and details on staff satisfaction levels.
- Number of days of annual paid leave provided for full time employees.
Modern Slavery
The approach to managing risks associated with child labour, forced labour and human trafficking within the supply chain.
Self Assessment
- Does your company publish a modern slavery policy which sets out the key issues and how you respond including a process for raising concerns internally?
Disclosures
- Operations at significant risk for incidents of child labour, forced labour and human trafficking
Training and Development
The extent to which people are provided with opportunities to enhance their knowledge and skills.
Self Assessment
- Has your company implemented a training and development policy that ensures all full-time employees have access to training and professional development opportunities?
- Does your company provide annual performance feedback or appraisals for all full time employees?
Disclosures
- Information on the company's training and development policy. Average number of training hours per employee per year
- Percentage of employees receiving regular performance and career development reviews
Health and Safety
The approach to promoting wellbeing and managing risks associated with health and safety.
Self Assessment
- Do full time employees have access to healthcare programs provided through the company (e.g. private health insurance or access to health care facilities)?
- Do you provide supplmentary health and wellness initiatiatives such as counceling services or gym membership?
- Has your company implemented a formal Health and Safety Policy, and does it maintain an active management system to enforce and monitor this policy?
Disclosures
- Information on healthcare programs provided by the company
- Information on supplementary health and wellness initiatives provuded by the company for employees
- The number and rate of recordable work related injuries
- The number of fatalities as a result of work-related injury
Diversity, Equity and Inclusion
The extent to which there is a diverse and inclusive culture where there are equal opportunities for all regardless of background or identity.
Self Assessment
- Has your company implemented a Diversity, Equity and Inclusion (DEI) Policy (or equivalent) that includes information on how your organisation fosters an inclusive work environment?
- Has your company conducted assessments to evaluate and quantify any gender-based pay disparities within your organization (e.g. gender pay gap reporting)
- Does your company track diversity of employees and governance boards?
- Does your company have any inititiatives in place to increase the diversity of management teams or reduce the gender pay gap?
- Does your company provide support for childcare (e.g. on-site creche or subsidised childcare)?
Disclosures
- Information on the company's Diversity, Equity and Inclusion policy
- Ratio of basic salary and remuneration of women to men
- Diversity of governance bodies and employees
- Information on initiatives in place to increase the diversity of management teams or reduce the gender pay gap
- Information on any childcare support provided by the company
Local Community Impact
The extent to which the local community is engaged to understand, manage and enhance, economic, social and environmental impacts of the business.
Self Assessment
- Has your company assessed local communities' exposure to pollution (including noise, air, water and light) from your operations and taken appropriate steps to mitigate?
- Is the majority (over 50%) of the company's ownership located locally to at least two-thirds of the company's workforce?
- Has your company implemented policies that promote the practice of local purchasing and the hiring of local talent?
- Does your company track what proportion of its expenditure is spent on local suppliers?
- Does your company take part in civic engagement such as partnerships with charitable organisations or membership with community organisations?
- Does your company donate funds or provide in-kind assistance on an annual basis for community charities or causes?
- Does your company work with its stakeholders (including competitors) to improve behavior or performance on social or environmental issues?
Disclosures
- Information on the local communities' exposure to pollution from the company
- The percentage of employees who live in the same geographic region as where the majority (over 50%) of the company's ownership is based.
- Information on any company policies that promote the practice of local purchasing and the hiring of local talent.
- Percentage of the company's expenditure on local suppliers
- Information on any civic engagement by the company such as partnerships with charitable organisations or membership with community organisations
- The total value of funds and in-kind assistance provided for community charities or causes.
- Information on how the company works with its stakeholders to improve behavior or performance on social or environmental issues.
Energy
The amount of energy consumed, and the proportion of energy consumed from renewable sources.
Self Assessment
- Does your company monitor, record, or report its energy usage?
- Does your company implement measures to improve energy efficiency and conservation within your organisation?
- Does your company currently use 100% renewable energy, or do you have a plan to achieve this goal in the future?
Disclosures
- Total energy consumption within the organisation
- Information on energy efficieny meausures implemented
- Percentage of energy consumed from renewable sources
Emissions
The amount of Greenhouse Gas Emissions produced, and measures being taken to reduce them.
Self Assessment
- Does your company measure it's Scope 1 and Scope 2 Emissions?
- Does your company measure it's Scope 3 Emissions?
- Does your company have a plan in place to reduce it's emissions?
- Does your company have plan to achieve Net Zero emissions in line with Science Based Targets?
- Does your company engage with Significant Suppliers to collect data and report on greenhouse gas emissions?
- Does your company have any programs or policies in place to reduce the environmental footprint caused by business travel and commuting?
Disclosures
- Total Scope 1 and 2 Greenhouse Gas Emissions (Co2e)
- Total Scope 3 Greenhouse Gas Emissions (Co2e)
- Information on the company's emissions reduction plan
- Information on Net Zero targets and alignment to Science Based Targets
- Information on how the company engages with significant suppliers to collect data and report on greehouse gas emissions.
- Information on greenhouse gas emissions from business travel and commuting and measures in place to reduce them.
Water and Effluents
The amount of water consumed and its impact on ecosystems and long-term water security within the supply chain.
Self Assessment
- Does your company monitor and manage your water usage?
- Does your company implement measures to improve water efficiency and conservation within your organisation?
- Does your company track the water footprint of its supply chain?
- Does the management and treatment of wastewater from your operations comply with all applicable legal and regulatory standards?
Disclosures
- Total water withdrawals by source
- Total water withdrawal from areas with water stress
- Total Freshwater and Non-Freshwater discharges
- Water intensity
- Information on water efficiency measures implemented by the company.
- Information on water footprint assessments carried out within the company's supply chain.
Waste
The amount of waste generated and the impact it has on people and the environment.
Self Assessment
- Does your company monitor, record, or report the amount of waste it generates?
- Does your company have a plan to reduce any waste sent for disposal/landfill?
- Does your company have a company-wide recovery and recycling program that includes paper, plastic, glass, metal and organic waste.
- Does your company redistribute any food waste to charities or foodbanks?
- Does your company monitor and manage any potentially hazardous waste (including items like batteries), and ensure it is disposed of responsibly?
Disclosures
- Waste generated by material and means of disposal
- Percentage of waste to landfill
- Information on recovery and recycling programs in place.
- Percentage of food waste redistributed to charities or foodbanks
- Hazardous waste generated by material and means of disposal
Materials
The types of materials used in products, packaging and operations and their impact on the environment.
Self Assessment
- Does your company monitor, record, and report the environmental impact of any consumable materials it uses, including chemicals, packaging, and food?
- Does your company have a plan to improve the environmental impact of any consumable materials it uses and to eliminate potential chemicals and materials of concern?
Disclosures
- Consumable materials used by material type and weight and information on their environmental impacts
- Information on plans to improve the environmental impact of consumable materials used and eliminate any potential chemicals and materials of concern.
Biodiversity
The impact of operational and supply chain activities on ecosystems and how these are managed.
Self Assessment
- Does your company monitor, record, or report biodiversity impacts in your operations or supply chain?
- Has your company implemented any initiatives to reduce your operation's or supply chain's impact on biodiversity?
Disclosures
- Information on the nature of significant direct and indirect impacts on biodiversity
- Information on any initiatives to reduce impacts on biodiversity from the company's operations or suppliers.