Table A2 Coding rules for the quality... | Emerald Publishing

Table A2

Coding rules for the quality elements

Indicator	Rules/framework
Density indicator	Only SDG sentences that relate to the company Sentences on external environment, global information, sectorial information must be excluded Many SDGs are interrelated so you will often find that you will code one sentence according to multiple SDGs. Limit the number of SDG codes to three per sentence. The SDGs must be directly affected by the sentence
Measurement indicator	Each sentence must be coded as either Monetary (speaks about money/currency), OR Quantitative (speaks about numbers other than money, note: the numbers can be written as, for example “2” or “two” or “2%”), OR Qualitative (just words, no numbers or money) If a sentence includes a mix of quantitative and monetary information, it must be coded as monetary, e.g. “we spent $2 billion on five trucks” → this would be monetary The logic behind it is that quantitative information is better, more useful information than qualitative information (it is stronger, more concrete evidence) and monetary information is even better than quantitative
Relevance indicator	Each sentence can be coded as either policies/strategies/programmes OR expectations/desires/mission statements OR results/outcomes OR objectives/goals If an SDG sentence has both policies/strategies/programmes and results/outcomes information in it, code it as a result Future/forward looking information wording → “looking forward” “we will” “we expect” “we aim to” “our goal/objective is” “we strive to” “our intention is to” etc. Material matters/risks = future looking = expectations Risk mitigation/response strategies = future looking = expectations/objectives Opportunities = future looking = expectations Outcome of response/mitigation strategy = objectives (because it is justified). Remember SMART framework Focus areas for 2023 = future tense Example of expectations/desires/mission statements (future tense) − “New mobile work practices can enable people to continue working safely, but it could widen governance gaps, strain work-life balance, and impair data management.” − This is a goal or aim that a company wishes to achieve without any justification for it − “While needing to maintain present productivity levels, we need to invest in the skills, technology, and know-how required for the new world of work” − Generic goals (not SMART goals – Specific, Measurable, Achievable, Relevant, Time-bound) “We aim to end poverty in all forms.” Example of objectives/goals (future tense) (SMART goals framework) − “Over the next five years we plan to cut our UK energy consumption by another 20% which will also reduce our CO2 emissions even further” − This is a quantified goal or a goal that a company wants to achieve and has explained detailed, specific steps it will take to achieve it (each step will be an objective which will most likely be a sentence each). “We plan to achieve XXX by doing YYY.” − “Transnet plans to approach the market to increase private sector participation on the freight railway line by offering rail slots to the market in the 2022/23FY.” − A clearly justified explanation of planned future actions or strategies − Disclosure of clear steps that will be taken in the future to achieve objectives − Expected completion date of a project or expected length of a project Example of policies/strategies/programmes (past or present tense) − An initiative developed by a company without any results of the initiatives disclosed − Basically, any time a company mentions a programme or initiative − “A web-based database is currently being piloted which allows the sharing of learning from accident and incident investigations across the whole of AstraZeneca worldwide.” → here, no result was given − “In order to encourage the roosting bats away from the main building, a £20,000 bat loft was constructed in addition to the numerous bat boxes installed around the perimeter of the site” − Anything that is mentioned about a company's policy, strategies, or management resolutions to achieve sustainable development that is not supported by results − Number of research and development initiatives in partnership with local organisations − Broad, generic statements − “Accordingly, all people working and thriving within the commodity sectors where we operate – including our own employees and vulnerable communities – share in the consumption of our natural and manufactured resources and should, therefore, also share in the positive value created within the sectors' value chains, as produced through our joint operations with private and public sector partners.” → this one is not necessarily a policy/strategy or programme but it is a statement about sustainability relating to the company, so it must be coded − An initiative that drives gender equality in the community Examples of results/outcomes of actions (past or present tense) − These can be sentences followed by initiative/programme/strategy statements − A review of ESG performance against key indicators or targets (this will most likely be found in tables) − The results of engagement with stakeholders − Number of individuals with increased access to healthcare services or medicines as a result of an inclusive business initiative − Number of individuals receiving training from the company as a result of a skills development initiative (e.g. employees) − Number of individuals who achieved a qualification/degree/certification as a result of a learning initiative − The estimated number of people who have improved access to sanitation as a result of an initiative to install sanitation facilities in public areas − Estimated number of affordable housing units constructed or refurbished as a result of an initiative − Awards/achievements, e.g. “We are one of the top 10 infrastructure companies in the country” − “As a result, we are a market leader”. = SDG 16, 9, 8 − If it is compared to a benchmark, it is most likely a result − “In 2022 we saw major improvements in our operations” → result, qualitative, SDG 16, 8, positive. But this claim must be justified, if not justified, code it as a policy/strategy statement − “Unfortunately, we did not meet our strategy targets for 2022” → result, qualitative, SDG 16, 8, negative, comparison
Ease of interpretation indicator	All graphs /tables /charts /diagrams/that relate specifically to the company and its contribution to the SDGs
Performance indicator	Of the sentences that you have coded as “results,” further code it if the result is compared to a set target, benchmark, or previous year's performance This code is called “comparison.” A lot of these sentences will be found in tables. Tables with a target or prior year performance e.g. men vs women = comparison e.g. age group comparison
Balance Indicator	Of the sentences that you have coded as “results,” further code it if the result is “negative” or “positive” or “neutral.” Negative = words like decreased, reduced, failed, decline etc. Positive = increased, improved etc. Neutral = matter of fact sentences. More to do with spending Results disclosed in a table must be regarded as “matter of fact” disclosures and coded as “neutral” results for consistency purposes If unsure whether positive or negative = neutral Only obvious answers must be given a sign
	Examples of results that are comparable and negative/positive/neutral (with other codes provided as further examples) − “In the past year, our average Incident Rate (per 1000 employees) was 7.2” → neutral, no comparison, quantitative − “Improvements in energy efficiency in our UK vehicle fleets and buildings”. → positive, no comparison, qualitative − “We were all deeply saddened by the tragic accident in December 2006 that took the lives of three subcontractors working on one of St James' projects”. → negative, no comparison, quantitative − “Our company uses less water than comparable mines.” → positive, comparison, qualitative − “As a result, by the end of 2005 we had reduced the total emissions of these chemicals by 96%”. → positive, no comparison, quantitative − “We are doing better in terms of revenue comparable to other companies” → Positive, comparison, qualitative − “Fine worth R20 000” → negative, no comparison, monetary − Legal action/lawsuits taken against the company → (negative, usually no comparison) − Outcome of a court sentence/hearing → (positive or negative depending on the outcome) − Fines/claims/penalties (negative) − “The decision not to institute pay cuts while revenue was reduced due to the effects of COVID strained our financial reserves, particularly for work not desk-bound, such as operating trains or cranes.” → negative, no comparison, qualitative − Dismissal/suspension of an employee for misconduct/unlawful behaviour → positive, no comparison, SDG 16, qualitative
	Rep eat sentences − Every time you see that the company has repeated something that they have already spoken about, code it as a “repeat.” − This can be an exact repeat or a repeated idea or in the same context − Must still code these sentences in terms of the other codes above. The repeat code is just an additional code if the sentence or idea has already been mentioned
	Examples of sentences that relate to sustainability but not to the company − If a sentence is about the general state of South Africa or the world – do not code it − “As we prepare for the emerging 4th Industrial Revolution, many industrial-heavy jobs could be displaced, while the new divisions of labour will create new jobs.” − Case studies about other company's activities
	Semi-relevant sentences − Still code these − An example: “We have always had a close relationship with water, water truly is life”. This would be coded as → qualitative, policy/programme/strategy, SDG 6, SDG 14. This is because it still relates to the company as they have said “we have always ….”

Indicator	Rules/framework
Density indicator	Only SDG sentences that relate to the company Sentences on external environment, global information, sectorial information must be excluded Many SDGs are interrelated so you will often find that you will code one sentence according to multiple SDGs. Limit the number of SDG codes to three per sentence. The SDGs must be directly affected by the sentence
Measurement indicator	Each sentence must be coded as either Monetary (speaks about money/currency), OR Quantitative (speaks about numbers other than money, note: the numbers can be written as, for example “2” or “two” or “2%”), OR Qualitative (just words, no numbers or money) If a sentence includes a mix of quantitative and monetary information, it must be coded as monetary, e.g. “we spent $2 billion on five trucks” → this would be monetary The logic behind it is that quantitative information is better, more useful information than qualitative information (it is stronger, more concrete evidence) and monetary information is even better than quantitative
Relevance indicator	Each sentence can be coded as either policies/strategies/programmes OR expectations/desires/mission statements OR results/outcomes OR objectives/goals If an SDG sentence has both policies/strategies/programmes and results/outcomes information in it, code it as a result Future/forward looking information wording → “looking forward” “we will” “we expect” “we aim to” “our goal/objective is” “we strive to” “our intention is to” etc. Material matters/risks = future looking = expectations Risk mitigation/response strategies = future looking = expectations/objectives Opportunities = future looking = expectations Outcome of response/mitigation strategy = objectives (because it is justified). Remember SMART framework Focus areas for 2023 = future tense Example of expectations/desires/mission statements (future tense)− “New mobile work practices can enable people to continue working safely, but it could widen governance gaps, strain work-life balance, and impair data management.” − This is a goal or aim that a company wishes to achieve without any justification for it − “While needing to maintain present productivity levels, we need to invest in the skills, technology, and know-how required for the new world of work” − Generic goals (not SMART goals – Specific, Measurable, Achievable, Relevant, Time-bound) “We aim to end poverty in all forms.” Example of objectives/goals (future tense) (SMART goals framework)− “Over the next five years we plan to cut our UK energy consumption by another 20% which will also reduce our CO2 emissions even further” − This is a quantified goal or a goal that a company wants to achieve and has explained detailed, specific steps it will take to achieve it (each step will be an objective which will most likely be a sentence each). “We plan to achieve XXX by doing YYY.” − “Transnet plans to approach the market to increase private sector participation on the freight railway line by offering rail slots to the market in the 2022/23FY.” − A clearly justified explanation of planned future actions or strategies − Disclosure of clear steps that will be taken in the future to achieve objectives − Expected completion date of a project or expected length of a project Example of policies/strategies/programmes (past or present tense)− An initiative developed by a company without any results of the initiatives disclosed − Basically, any time a company mentions a programme or initiative − “A web-based database is currently being piloted which allows the sharing of learning from accident and incident investigations across the whole of AstraZeneca worldwide.” → here, no result was given − “In order to encourage the roosting bats away from the main building, a £20,000 bat loft was constructed in addition to the numerous bat boxes installed around the perimeter of the site” − Anything that is mentioned about a company's policy, strategies, or management resolutions to achieve sustainable development that is not supported by results − Number of research and development initiatives in partnership with local organisations − Broad, generic statements − “Accordingly, all people working and thriving within the commodity sectors where we operate – including our own employees and vulnerable communities – share in the consumption of our natural and manufactured resources and should, therefore, also share in the positive value created within the sectors' value chains, as produced through our joint operations with private and public sector partners.” → this one is not necessarily a policy/strategy or programme but it is a statement about sustainability relating to the company, so it must be coded − An initiative that drives gender equality in the community Examples of results/outcomes of actions (past or present tense)− These can be sentences followed by initiative/programme/strategy statements − A review of ESG performance against key indicators or targets (this will most likely be found in tables) − The results of engagement with stakeholders − Number of individuals with increased access to healthcare services or medicines as a result of an inclusive business initiative − Number of individuals receiving training from the company as a result of a skills development initiative (e.g. employees) − Number of individuals who achieved a qualification/degree/certification as a result of a learning initiative − The estimated number of people who have improved access to sanitation as a result of an initiative to install sanitation facilities in public areas − Estimated number of affordable housing units constructed or refurbished as a result of an initiative − Awards/achievements, e.g. “We are one of the top 10 infrastructure companies in the country” − “As a result, we are a market leader”. = SDG 16, 9, 8 − If it is compared to a benchmark, it is most likely a result − “In 2022 we saw major improvements in our operations” → result, qualitative, SDG 16, 8, positive. But this claim must be justified, if not justified, code it as a policy/strategy statement − “Unfortunately, we did not meet our strategy targets for 2022” → result, qualitative, SDG 16, 8, negative, comparison
Ease of interpretation indicator	All graphs /tables /charts /diagrams/that relate specifically to the company and its contribution to the SDGs
Performance indicator	Of the sentences that you have coded as “results,” further code it if the result is compared to a set target, benchmark, or previous year's performance This code is called “comparison.” A lot of these sentences will be found in tables. Tables with a target or prior year performance e.g. men vs women = comparison e.g. age group comparison
Balance Indicator	Of the sentences that you have coded as “results,” further code it if the result is “negative” or “positive” or “neutral.” Negative = words like decreased, reduced, failed, decline etc. Positive = increased, improved etc. Neutral = matter of fact sentences. More to do with spending Results disclosed in a table must be regarded as “matter of fact” disclosures and coded as “neutral” results for consistency purposes If unsure whether positive or negative = neutral Only obvious answers must be given a sign
	Examples of results that are comparable and negative/positive/neutral (with other codes provided as further examples)− “In the past year, our average Incident Rate (per 1000 employees) was 7.2” → neutral, no comparison, quantitative − “Improvements in energy efficiency in our UK vehicle fleets and buildings”. → positive, no comparison, qualitative − “We were all deeply saddened by the tragic accident in December 2006 that took the lives of three subcontractors working on one of St James' projects”. → negative, no comparison, quantitative − “Our company uses less water than comparable mines.” → positive, comparison, qualitative − “As a result, by the end of 2005 we had reduced the total emissions of these chemicals by 96%”. → positive, no comparison, quantitative − “We are doing better in terms of revenue comparable to other companies” → Positive, comparison, qualitative − “Fine worth R20 000” → negative, no comparison, monetary − Legal action/lawsuits taken against the company → (negative, usually no comparison) − Outcome of a court sentence/hearing → (positive or negative depending on the outcome) − Fines/claims/penalties (negative) − “The decision not to institute pay cuts while revenue was reduced due to the effects of COVID strained our financial reserves, particularly for work not desk-bound, such as operating trains or cranes.” → negative, no comparison, qualitative − Dismissal/suspension of an employee for misconduct/unlawful behaviour → positive, no comparison, SDG 16, qualitative
	Rep eat sentences− Every time you see that the company has repeated something that they have already spoken about, code it as a “repeat.” − This can be an exact repeat or a repeated idea or in the same context − Must still code these sentences in terms of the other codes above. The repeat code is just an additional code if the sentence or idea has already been mentioned
	Examples of sentences that relate to sustainability but not to the company− If a sentence is about the general state of South Africa or the world – do not code it − “As we prepare for the emerging 4th Industrial Revolution, many industrial-heavy jobs could be displaced, while the new divisions of labour will create new jobs.” − Case studies about other company's activities
	Semi-relevant sentences− Still code these − An example: “We have always had a close relationship with water, water truly is life”. This would be coded as → qualitative, policy/programme/strategy, SDG 6, SDG 14. This is because it still relates to the company as they have said “we have always ….”

Source(s): Own interpretation based on the studies of Malola and Maroun (2019) and (Michelon et al., 2015) as well as themes identified during coding