KPIs by Corporate Knights Research Group

Danas kada ulažemo mnoge napore kako bismo kvantificirali ESG podatke, istraživačka skupina Corporate Knights identificirala je “univerzalne” KPI-jeve odnosno pokazatelje uspješnosti za određene investitore.

Global 100 poduzeća boduju se prema 11 KPIs:

1. Energetska produktivnost: Equation:
   Revenue ($US) / Energy use (Gigajoules)
   
   
2. Carbon produktivnost
   Revenue ($US) / Greenhouse gas emissions (Greenhouse gasprotocol Scopes 1 +2)
   
   
3. Produktivnost vode
   Revenue ($US) / Water withdrawal (cubic metres)
   
   
4. Produktivnost otpada
   Revenue ($US) / Non-recycled/reused waste generated (metric tonnes)
   
   
5. Količina inovacija
   R&D Expenses / Revenue
   
   
6. Postotak plaćenog poreza
   Cash tax / EBITDA
   
   
7. Broj CEO prema prosječnoj plaći zaposlenika
   Total CEO Compensation / (Total wagebill / Number of employees)
   
   
8. Pokazatelj sigurnosti
   Number of fatalities (absolute) and number of lost time incidents (per 200,000 employee hours)
   
   
9. Promet zaposlenika
   Number of departures / Average total employees
   
   
10. Raznolikost vrhovnog menadžmenta
    Female representation on the Board of Directors and Executive Management team
    
    
11. Clean capitalism pay link
    Mechanisms that link Executive Management compensation to corporate sustainability performance

Izvor: www.corporateknights.com