GRI and AECA KPIs
| GRI | AECA KPIs | Name | Recommended units of measurement | Other international references |
|---|---|---|---|---|
| Energy efficiency and emissions | ||||
| GRI 302–1 | E1 | Energy consumption | MWh | CDP 2018 (C8.2), IC (UNCTAD- ISAR) |
| GRI 303–5 | E2 | Water consumption | m3 | IA (UNCTAD- ISAR) |
| GRI 305–1 | E3 | Polluting emissions Scope 1 | Metric tons CO2 | CDP 2018 (C6.1) |
| GRI 305–2 | E4 | Polluting emissions Scope 2 | Metric tons CO2 | CDP 2018 (C6.3) |
| GRI 305–3 | E5 | Emissions from transport and distribution activities Upstream (Scope 3) | Metric tons CO2 | CDP 2018, (C4.1b) |
| GRI 305–3 | E6 | Emissions from transport and distribution activities Downstream (Scope 3) | Metric tons CO2 | CDP 2018, (C4.1b) |
| Waste management efficiency | ||||
| GRI 306–2 | E7 | Waste generation | Tons of waste generated | IE (UNCTAD- ISAR) |
| GRI 306–2 | E8 | Managed waste | Tons of waste managed | |
| GRI 306–2 | E9 | Reused waste | Tons of waste reused | |
| Human capital | ||||
| GRI 405–1 | S1 | Employees | Number of people under contract at year-end | 5 (UNCTAD- ISAR) |
| GRI 405–1 | S2 | Employee gender diversity | Number of women under contract at year-end | |
| GRI 405–1 | S3 | Senior management positions | Number of senior management positions | |
| GRI 405–1 | S4 | Gender diversity in senior management | Number of women in senior management positions | |
| GRI 405–1 | S5 | Job stability | Number of employees with indefinite-term contracts in force at the end of the year | 5 (UNCTAD- ISAR) |
| GRI 401–3 | S6 | Right to parental leave | Number of male employees who have exercised their right to parental leave and who have started to take parental leave in the fiscal year | ISO 26000 Section 6.4.4 |
| GRI 401–3 | S7 | Right to maternity leave | Number of female employees who have exercised their right to maternal leave and who have started to take maternal leave in the fiscal year | ISO 26000 Section 6.4.4 |
| S8 | Disability | Number of employees with a recognized degree of disability at the end of the fiscal year | OECD Guidelines for Multinational Enterprises (Chapter V, paragraph 58) | |
| S9 | Occupational hazards | Number of employees engaged in work activities considered high risk due to potential occupational accidents or diseases | ISO 26000 Section 6.4.6 and ILO Tripartite Declaration of Principles Concerning Multinational Enterprises and Social Policy, paragraph 43 | |
| GRI 403–9 | S10 | Absenteeism | Number of days lost as a result of accidents and illnesses of all types (occupational or not), or for any other reason or circumstance, for all employees during the fiscal year | |
| GRI 401–1 | S11 | Employee turnover | Total number of employees leaving voluntarily during the fiscal year | 7 (UNCTAD- ISAR) |
| S12 | Net employment creation | Number of new contracts − (number of retirements + number of voluntary redundancies (S11) + number of dismissals) | ||
| S13 | Length of service | Average number of years of tenure for all employees | ||
| GRI 404–1 | S14 | Employee training | Total number of hours of training received by employees during the year | 10 (UNCTAD- ISAR) |
| GRI | AECA KPIs | Name | Recommended units of measurement | Other international references |
|---|---|---|---|---|
| GRI 302–1 | E1 | Energy consumption | MWh | CDP 2018 (C8.2), IC (UNCTAD- ISAR) |
| GRI 303–5 | E2 | Water consumption | m3 | IA (UNCTAD- ISAR) |
| GRI 305–1 | E3 | Polluting emissions Scope 1 | Metric tons CO2 | CDP 2018 (C6.1) |
| GRI 305–2 | E4 | Polluting emissions Scope 2 | Metric tons CO2 | CDP 2018 (C6.3) |
| GRI 305–3 | E5 | Emissions from transport and distribution activities Upstream (Scope 3) | Metric tons CO2 | CDP 2018, (C4.1b) |
| GRI 305–3 | E6 | Emissions from transport and distribution activities Downstream (Scope 3) | Metric tons CO2 | CDP 2018, (C4.1b) |
| GRI 306–2 | E7 | Waste generation | Tons of waste generated | IE (UNCTAD- ISAR) |
| GRI 306–2 | E8 | Managed waste | Tons of waste managed | |
| GRI 306–2 | E9 | Reused waste | Tons of waste reused | |
| GRI 405–1 | S1 | Employees | Number of people under contract at year-end | 5 (UNCTAD- ISAR) |
| GRI 405–1 | S2 | Employee gender diversity | Number of women under contract at year-end | |
| GRI 405–1 | S3 | Senior management positions | Number of senior management positions | |
| GRI 405–1 | S4 | Gender diversity in senior management | Number of women in senior management positions | |
| GRI 405–1 | S5 | Job stability | Number of employees with indefinite-term contracts in force at the end of the year | 5 (UNCTAD- ISAR) |
| GRI 401–3 | S6 | Right to parental leave | Number of male employees who have exercised their right to parental leave and who have started to take parental leave in the fiscal year | ISO 26000 Section 6.4.4 |
| GRI 401–3 | S7 | Right to maternity leave | Number of female employees who have exercised their right to maternal leave and who have started to take maternal leave in the fiscal year | ISO 26000 Section 6.4.4 |
| S8 | Disability | Number of employees with a recognized degree of disability at the end of the fiscal year | OECD Guidelines for Multinational Enterprises (Chapter V, paragraph 58) | |
| S9 | Occupational hazards | Number of employees engaged in work activities considered high risk due to potential occupational accidents or diseases | ISO 26000 Section 6.4.6 and ILO Tripartite Declaration of Principles Concerning Multinational Enterprises and Social Policy, paragraph 43 | |
| GRI 403–9 | S10 | Absenteeism | Number of days lost as a result of accidents and illnesses of all types (occupational or not), or for any other reason or circumstance, for all employees during the fiscal year | |
| GRI 401–1 | S11 | Employee turnover | Total number of employees leaving voluntarily during the fiscal year | 7 (UNCTAD- ISAR) |
| S12 | Net employment creation | Number of new contracts − (number of retirements + number of voluntary redundancies (S11) + number of dismissals) | ||
| S13 | Length of service | Average number of years of tenure for all employees | ||
| GRI 404–1 | S14 | Employee training | Total number of hours of training received by employees during the year | 10 (UNCTAD- ISAR) |
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