COMMUNITY & ENVIRONMENT - Reporting & Actions

4.3.1 Reporting & Actions:
Resource use and damage to the environment

Does the company report on its environmental impact?

Scoring options

  • 10 = Yes, the company discloses information on their environmental impact as well as their progress in reaching their reduction targets.
  • 5 = The company discloses information on their environmental impact. There is no information on reduction targets and the progress being made towards achieving them.
  • 0 = No, the company does not report on their environmental impact, or this reporting is not publicly available.

Why is this important?

This indicator follow up on indicator 4.1.1 “Is the company committed to measurable reduction targets regarding their environmental impact?”. A company which discloses its own environmental performance (and that of its supply chain) shows a commitment to upholding its environmental policy. An even stronger commitment is evident if the disclosure shows performance in relation to specific targets.

About the scoring

A score of 10 is given if the company is:

  • Reporting on the environmental impact of its own operations and supply chain (e.g. GHG emission in scope 1-3)
  • Reporting on the annual progress towards set reduction targets to measure the company’s improvements

A score of 5 is given if this reporting does include information on or progress on reduction targets.

Indicator reference

Children’s Rights and Business Principles:

  • All business should respect and support children’s rights in relation to the environment and to land acquisition and use (Principle 7)

The GRI standards:

  • Reference  301-1, 305, 306, 307 for impacts in own operations and 308-2 for impacts in supply chains


Corporate Sector & Children’s Rights
Benchmark Series

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