Reporting Framework

Our simple reporting framework defines key ESG topics and basic disclosures which can be incorporated into your reporting. These disclosures are benchmarked against existing standards and frameworks such as the Global Reporting Initiative (GRI) and the Sustainable Development Goals (SDGs).

Some topics may not be applicable to your business, therefore we recommend conducting a materiality assessment to help you define which topics are relevant and should therefore be considered for reporting.

For material topics, we suggest reporting policies, goals and targets you have in place in addition to the disclosures outlined below. You might also want to include a description of your management approach for each topic and details of any programmes or initiatives you are running to help you to achieve your goals and targets.

Click here to download the reporting framework as a PDF

Biodiversity

The impact of operational and supply chain activities on ecosystems and how these are managed.

Disclosures

  • Nature of significant direct and indirect impacts on biodiversity
  • Size and location of all habitat areas protected or restored

Benchmarks

  • GRI 304: 2
  • SDG 14, 15

Energy

The amount of energy consumed, and the proportion of energy consumed from renewable sources.

Disclosures

  • Total energy consumption within the organisation
  • Percentage of energy consumed from renewable sources
  • Energy intensity

Benchmarks

  • GRI 302: 1 and 3
  • SDG 7

Materials

The types of materials used in products, packaging and operations and their impact on the environment.

Disclosures

  • Materials used by material type and weight
  • Percentage of materials that are recyclable
  • Percentage of materials from recycled content
  • Percentage of materials that are reclaimed

Benchmarks

  • GRI 301:1-3
  • SDG 12

Emissions

The amount of Greenhouse Gas Emissions produced, and measures being taken to reduce them.

Disclosures

  • Scope 1 and 2 Emissions
  • Score 3 Emissions
  • Emissions intensity

Benchmarks

  • GRI 305:1-3
  • TCFD
  • GHG Protocol
  • SDG 13

Waste

The amount of waste generated and the impact it has on people and the environment.

Disclosures

  • Waste generated by material and means of disposal
  • Percentage of waste to landfill

Benchmarks

  • GRI 306:3-5
  • SDG 12

Water

The amount of water consumed and its impact on ecosystems and long-term water security within the supply chain.

Disclosures

  • Total water withdrawals by source
  • Total water withdrawal from areas with water stress
  • Total Freshwater and Non-Freshwater discharges
  • Water intensity

Benchmarks

  • GRI 303:3-4
  • SDG 6

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

Disclosures

  • Diversity of governance bodies and employees
  • Ratio of basic salary and remuneration of women to men

Benchmarks

  • GRI 405: 1-2
  • SDG 5, 10, 16

Employment and Labour Practices

The impact of the business on employment and its approach to managing employee relations and working conditions, including fair wages and freedom of association.

Disclosures

  • Ratios of standard entry level wage by gender compared to local minimum wage.
  • Absolute number and rate of employment
  • Number of reported grievances by category

Benchmarks

  • GRI 202:1
  • GRI 401:1a&b
  • SDG 8

Health and Safety

The approach to promoting wellbeing and managing risks associated with health and safety.

Disclosures

  • The number and rate of fatalities as a result of work-related injury
  • Recordable work related injuries

Benchmarks

  • GRI 403: 9a&b,
  • SDG 3

Modern Slavery

The approach to managing risks associated with child labour, forced labour and human trafficking within the supply chain.

Disclosures

  • Operations at significant risk for incidents of child labour, forced labour and human trafficking

Benchmarks

  • GRI 408:1b,
  • GRI 409:1
  • SDG 8

Training and Development

The extent to which people are provided with opportunities to enhance their knowledge and skills.

Disclosures

  • Average training hours per employee per year
  • Percentage of employees receiving regular performance and career development reviews

Benchmarks

  • GRI 404-1
  • GRI 404-3
  • SDG 4, 8, 9

Fraud and Corruption

The approach to managing risks associated with bribery, fraud, extortion and money laundering.

Disclosures

  • Percentage of governance body members, employees and business partners who have received training on anti-corruption policies and procedures.
  • Total number and nature of confirmed incidents of corruption.

Benchmarks

  • GRI 205:2
  • GRI 205:3
  • SDG 16

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.

Disclosures

  • Percentage of operations with implemented local community engagement, impact assessments, and/or development programs.
  • Direct economic value generated and distributed (EVG&D)

Benchmarks

  • GRI 413:1
  • GRI 201:1
  • SDG 1,2,3,4, 11, 17

Sustainable Procurement

The extent to which suppliers are engaged to understand and manage, economic, social and environmental impacts.

Disclosures

  • Percentage of suppliers assessed for environmental impacts.
  • Percentage of suppliers assessed for social impacts.

Benchmarks

  • GRI 308:2a
  • GRI 414:2a
  • SDG 12

Data Privacy

The extent to which personal information of stakeholders including customers and staff is managed and protected.

Disclosures

  • Total number of substantiated complaints received concerning breaches of privacy of stakeholders

Benchmarks

  • GRI 418:1
  • SDG 16