Appendix B: Definitions of metrics

Climate change

Reducing the discharge of substances from a source into the environment. Specifically, it refers to atmospheric pollutants such as greenhouse gases, methane (CH₄), and other substances.

This topic covers management of climate change risk and strategies to identify and mitigate both physical and transition risks presented by climate change.

Nature loss (biodiversity)

Biodiversity and the protection of animals and natural habitats. The variety of life found on Earth (plants, animals, fungi, and micro-organisms) as well as the communities that they form and the habitats in which they live. 

Freshwater availability 

The control and movement of water resources to minimize damage to life and property and to maximize efficient beneficial use. 

Air pollution 

Introduction of harmful materials into the environment. Examples of pollutants are volcanic ash, trash, or runoff produced by factories. Pollutants damage the quality of air. 

Water pollution 

Introduction of harmful materials into the environment. Examples of pollutants are trash or runoff produced by factories. Pollutants damage the quality of water. 

Solid waste

Waste management, including waste sent to landfill versus recycled, including managing unwanted or disused materials. Waste can be generated from the organization’s own activities and can also be generated by the organization’s value chain.

Resource availability

The inputs used to manufacture and/or package an organization’s products and services (i.e., energy management).

People metrics

Dignity and equality (diversity and inclusion)

Diversity refers to recognizing, respecting, and valuing differences in people, while equality refers to providing equal opportunities to everyone and protecting people from discrimination. 

Health and well-being

Supporting employees’ well-being by providing resources and programs to support informed decisions and health. This includes fostering a workplace culture that provides a safe and secure work environment and manages the health and safety of everyone in the organization’s workplace, including employees, clients, contractors, subcontractors, and suppliers. 

Skills for the future 

Includes employee training provided, the number of unfilled skilled positions, and monetized impacts of training.

Governance metrics

Governing purpose

The organizations’ stated purpose that is linked to social benefit and their core business. 

Quality of governing body 

Composition of the highest governance body and its committees, as well as their responsibilities for decision-making on strategy, risk, economic performance, and associated environmental/social topics. 

Stakeholder engagement 

A list of the material topics identified in the process of defining report content and how they impact stakeholders. 

Ethical behaviour

Internal and external mechanisms for seeking advice about ethical and lawful behaviour and organizational integrity, along with reporting concerns about unethical or unlawful behaviour and organizational integrity. 

Risk and opportunity oversight

Integrating risk and opportunity into business processes by clearly identifying the principal risks facing the organization specifically (i.e. data security protection), the governing body’s appetite in respect of these risks, how these risks have moved over time, and the response to those changes. 

Prosperity metrics

Employment and wealth generation 

Includes employment rate, economic contribution, financial investment contribution, infrastructure investments, services support, and economic impacts.

Innovation of better products and services

Component includes total R&D spend and social value generated. 

Community and social vitality 

Disclosure refers to investments made in local communities.