Table 1.

Reporting themes and items

No.Employee benefits, health and well-being (EHW)Diversity andequity (DE)Climate change (CC)Responsible production and consumption (RPC)
1Unions or collective bargaining for protecting workers’ rightsGender diversity in employment metricsSpecify business risks of climate changeTotal materials used (weight or volume)
2Employee training and skill upgradeAge diversity in employment metricsClimate risk and impact mitigation plansUse of renewable materials
3Employee benefitsAge equity in training and education opportunitiesGovernance - Role of board and/or management in climate changeUse of recycled materials as inputs
4Employee health service (insurance and/or medical facilities)Equal parental leave entitlements and shared responsibilityClimate risk management processTotal waste generated
5Work-related injuries dataGender equity in training and education opportunitiesEnergy consumption statisticsBreakdown on waste and material flows (recycling, landfill, incineration, etc)
6Work-related ill health dataGender remuneration metrics or statementEnergy from renewable sourcesUse of reclaimed products and packaging materials metrics
7OHS system (including workers covered by the system)Gender diversity in leadershipEnergy intensity ratioWaste generation activities
8Employee OHS consultation (including joint committees)Age diversity in leadershipReduction of energy consumptionActions taken to reduce waste generation
9Provision of OHS trainingLegal actions or complaints on discriminationDirect (scope 1) GHG emissionsProduct and service labelling concerning environmental impacts and/or disposal
10Minimum notice period given to employees prior to significant operational changes Indirect (scope 2) GHG emissions 
11Work-related hazards and risk management processes GHG emissions intensity 
12Prevention and mitigation of work-related injuries Reduction of GHG emissions 
13Prevention and mitigation of work-related ill-health (non-Covid) Non-GHG emissions 
14Covid prevention and mitigation Emissions reduction targets 
15  Energy outside of the organisation - supply chain energy metrics 
16  Reduction of energy required for customer use 
17  Other indirect (scope 3) GHG emissions 
Source(s): Authors’ own work

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