Definition
A defined approach, calculation rule, or procedural framework that governs how Metrics are computed, how Boundaries are set, or how Trajectories are constructed.
Outgoing Relationships
To Canonical Element Reference Model
Incoming Relationships
From Canonical Element Reference Model
From Canonical Disclosure Intent
Gross Scope 2 Emissions
referenced by references CERM element
Gross Scope 3 Emissions
referenced by references CERM element
Carbon Removals
referenced by references CERM element
Net Emissions
referenced by references CERM element
Emissions Intensity
referenced by references CERM element
Progress Against Emissions Reduction Target
referenced by references CERM element
Existence of Climate Transition Plan
referenced by references CERM element
Renewable Energy Consumption
referenced by references CERM element
Transition plan existence
referenced by references CERM element
Gross Scope 2 greenhouse gas emissions
referenced by references CERM element
Scope 2 accounting approach
referenced by references CERM element
Gross Scope 3 greenhouse gas emissions
referenced by references CERM element
Biogenic emissions and removals
referenced by references CERM element
Renewable energy consumption
referenced by references CERM element
Progress against climate targets
referenced by references CERM element
Year-on-year emissions change
referenced by references CERM element
Emissions intensity metric
referenced by references CERM element
GHG calculation methodology
referenced by references CERM element
Estimation and data quality assumptions
referenced by references CERM element
Use of climate scenarios
referenced by references CERM element
Changes in methodology or boundary
referenced by references CERM element
Governance processes for sustainability oversight
referenced by references CERM element
Integration of sustainability into organisational governance processes
referenced by references CERM element
Existence of sustainability governance policies
referenced by references CERM element
Scope of sustainability governance policies
referenced by references CERM element
Existence of business conduct or ethics policy
referenced by references CERM element
Anti-corruption and anti-bribery controls
referenced by references CERM element
Protection mechanisms for reporting parties
referenced by references CERM element
Stakeholder engagement in governance matters
referenced by references CERM element
Methodology for governance disclosures
referenced by references CERM element
Financial effects of sustainability risks
referenced by references CERM element
Financial effects of sustainability opportunities
referenced by references CERM element
Expected future financial exposure
referenced by references CERM element
Interaction between sustainability impacts and financial performance
referenced by references CERM element
Extent of indirect economic impacts
referenced by references CERM element
Economic dependency relationships
referenced by references CERM element
Supplier economic impact assessment
referenced by references CERM element
Tax strategy disclosure
referenced by references CERM element
Methodology for economic calculations
referenced by references CERM element
Changes in economic methodology or scope
referenced by references CERM element
Employee turnover rate
referenced by references CERM element
Average training hours
referenced by references CERM element
Training participation rate
referenced by references CERM element
Injury rate
referenced by references CERM element
Workforce-related policies
referenced by references CERM element
Methodology and assumptions for workforce data
referenced by references CERM element
Existence of biodiversity-related policies or commitments
referenced by references CERM element
Integration of biodiversity considerations into operational planning
referenced by references CERM element
Processes for identifying biodiversity interactions
referenced by references CERM element
Processes for monitoring biodiversity-related interactions
referenced by references CERM element
Use of external guidance or frameworks for biodiversity assessment
referenced by references CERM element
Changes in biodiversity management approaches
referenced by references CERM element
Energy procurement method
referenced by references CERM element
Energy intensity metric
referenced by references CERM element
Energy savings achieved
referenced by references CERM element
Energy measurement methodology
referenced by references CERM element
Data estimation and uncertainty
referenced by references CERM element
Share of recycled or secondary material inputs
referenced by references CERM element
Material intensity metric
referenced by references CERM element
Material loss or waste reduction
referenced by references CERM element
Material recovery rate
referenced by references CERM element
Materials and circularity policy
referenced by references CERM element
Methodology and assumptions for materials data
referenced by references CERM element
Existence of pollution-related policies or controls
referenced by references CERM element
Pollution monitoring and measurement processes
referenced by references CERM element
Use of pollution control or abatement technologies
referenced by references CERM element
Changes in pollution management practices
referenced by references CERM element
Waste intensity metric
referenced by references CERM element
Waste data normalisation method
referenced by references CERM element
Waste management practices or systems
referenced by references CERM element
Processes for measuring or tracking waste
referenced by references CERM element
Water reuse or recycling processes
referenced by references CERM element
Water intensity metric
referenced by references CERM element
Water data normalisation method
referenced by references CERM element
Water management practices or systems
referenced by references CERM element
Processes for monitoring or measuring water use
referenced by references CERM element
Community engagement processes
referenced by references CERM element
Community consultation prior to significant activities
referenced by references CERM element
Remediation processes for community impacts
referenced by references CERM element
Free, prior, and informed consultation processes
referenced by references CERM element
Community-related policies or commitments
referenced by references CERM element
Methodology and assumptions for community disclosures
referenced by references CERM element
Product or service safety policies
referenced by references CERM element
Consumer data protection policies
referenced by references CERM element
Data security management practices
referenced by references CERM element
Marketing and advertising policies
referenced by references CERM element
Accuracy and transparency of product information
referenced by references CERM element
Consumer remediation or compensation processes
referenced by references CERM element
Consumer-related policies or commitments
referenced by references CERM element
Methodology and assumptions for consumer disclosures
referenced by references CERM element
Freedom of association and collective bargaining in the value chain
referenced by references CERM element
Non-discrimination practices in the value chain
referenced by references CERM element
Health and safety monitoring practices
referenced by references CERM element
Engagement with value chain workers
referenced by references CERM element
Remediation processes for value chain worker issues
referenced by references CERM element
Processes for identifying value chain labour risks
referenced by references CERM element
Due diligence processes for value chain workers
referenced by references CERM element
Supplier assessment or audit practices
referenced by references CERM element
Policies related to value chain workers
referenced by references CERM element
Methodology and assumptions for value chain worker disclosures
referenced by references CERM element