Definition
A process, operation, or action undertaken by an Entity that generates outputs, consumes inputs, or transforms state, and which may produce measurable impacts suitable for metric representation.
Outgoing Relationships
To Canonical Element Reference Model
Incoming Relationships
From Canonical Element Reference Model
From Canonical Disclosure Intent
Gross Scope 2 Emissions
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Gross Scope 3 Emissions
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Carbon Removals
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Emissions Intensity
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Renewable Energy Consumption
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Key actions in climate transition plan
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Gross Scope 2 greenhouse gas emissions
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Gross Scope 3 greenhouse gas emissions
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Scope 3 category coverage
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Biogenic emissions and removals
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Total energy consumption
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Renewable energy consumption
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Energy efficiency initiatives
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Use of carbon credits or offsets
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Emissions intensity metric
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Governance processes for sustainability oversight
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Integration of sustainability into organisational governance processes
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Anti-corruption and anti-bribery controls
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Whistleblower or reporting mechanisms
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Lobbying or public policy engagement activities
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Stakeholder engagement in governance matters
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Capital allocation toward sustainability
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Sustainability-related investments
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Local hiring practices
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Infrastructure investments and services
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Indirect economic impacts identified
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Local supplier engagement
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Supplier economic impact assessment
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Public policy contributions
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Internal workforce mobility
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Training provided
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Presence of operations in or near natural areas
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Operational activities in biodiversity-sensitive contexts
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Land use or land transformation activities
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Resource extraction or harvesting activities
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Physical disturbance or alteration of natural environments
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Dependency on ecosystem services
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Dependency on biodiversity-related natural resources
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Integration of biodiversity considerations into operational planning
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Processes for identifying biodiversity interactions
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Processes for monitoring biodiversity-related interactions
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Onsite energy generation
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Energy procurement method
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Energy intensity metric
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Energy efficiency initiatives
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Material consumption
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Material throughput
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Material efficiency initiatives
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Material intensity metric
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Material recovery practices
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Material reuse practices
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Material recycling practices
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Contamination of land from operational activities
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Operational sources of pollution
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Pollution associated with production or processing activities
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Pollution monitoring and measurement processes
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Use of pollution control or abatement technologies
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Response to pollution incidents
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Changes in pollution sources or processes
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Waste sent to disposal
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Waste sent to recycling
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Waste sent to recovery or energy recovery
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Waste sent to reuse
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Waste destination by type
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On-site waste handling or treatment
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Off-site waste handling or treatment
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Use of third-party waste contractors
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Waste intensity metric
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Operational dependency on specific waste treatment routes
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Water consumption by activity or process
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Volume of water reused or recycled
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Water reuse or recycling processes
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Water intensity metric
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Operational dependency on specific water sources
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Value chain-related community exposure
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Land use or land access interaction with communities
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Resource use interaction with communities
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Environmental externalities affecting communities
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Identification of community-related risks
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Identification of community-related opportunities
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Community engagement processes
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Frequency or format of community engagement
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Community consultation prior to significant activities
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Grievance mechanisms accessible to communities
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Remediation processes for community impacts
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Free, prior, and informed consultation processes
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Cultural heritage considerations
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Description of products or services provided
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Products or services with elevated risk profiles
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Changes in product or service portfolio
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Product recalls or corrective actions
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Data security management practices
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Accuracy and transparency of product information
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Product or service accessibility measures
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Consideration of vulnerable consumers
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Affordability considerations
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Consumer grievance mechanisms
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Consumer remediation or compensation processes
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Description of working conditions in the value chain
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Working hours practices in the value chain
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Compensation structures in the value chain
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Freedom of association and collective bargaining in the value chain
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Child labour risks in the value chain
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Forced labour risks in the value chain
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Health and safety risks in the value chain
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Health and safety monitoring practices
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Engagement with value chain workers
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Grievance mechanisms accessible to value chain workers
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Remediation processes for value chain worker issues
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Processes for identifying value chain labour risks
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Due diligence processes for value chain workers
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Supplier assessment or audit practices
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