CSR categories and indicators
| Dimension | Category | Indicator |
|---|---|---|
| Economic | Economic performance | Direct economic value generated, revenues, operating costs, employee compensation, retained earnings, payments to capital providers, donations, taxes |
| Governmental financial assistance received | ||
| Market presence | Policy and practices of spending on locally based suppliers | |
| Procedures for local hiring | ||
| Indirect impacts | Infrastructure investments and services provided for public benefit | |
| Environmental | Materials | Materials used |
| Recycled materials used | ||
| Energy | Direct energy consumption | |
| Indirect energy consumption | ||
| Water | Total water withdrawal | |
| Biodiversity | Location size of land in protected biodiversity value areas | |
| Description of significant impacts of activities on biodiversity | ||
| Emissions, effluents, waste | Total direct and indirect GHG emissions | |
| Other relevant indirect GHG emissions | ||
| Total water discharge | ||
| Total weight of waste | ||
| Total number of significant spills | ||
| Products and services | Initiatives to mitigate environmental impacts products/services | |
| Products sold and packaging materials reclaimed | ||
| Compliance | Significant sanctions for noncompliance with environmental laws | |
| Social | Labor practices | |
| Employment | Total workforce by employment type or contract | |
| Information related to new employee hires and turnover | ||
| Labor relations | Employees covered by collective bargaining agreements | |
| Occupational health/safety | Compliance with health and safety standards | |
| Training and education | Employee training | |
| Diversity/equal opportunity | Composition of governance bodies and breakdown of employees | |
| Human rights | ||
| Investment, procurement practices | Significant investment agreements and contracts that include clauses incorporating human rights concerns | |
| Information on significant business partners that have had human rights screening | ||
| Information on education of employees on human rights | ||
| Non-discrimination | Incidents related to discrimination | |
| Freedom of association and collective bargaining | Procedures to identify operations in which the right to exercise freedom of association and collective bargaining may be at risk | |
| Child Labor | Procedures to identify operations with significant risk for incidence of child labor | |
| Forced and compulsory labor | Procedures to identify suppliers with significant risk for incidence of forced or compulsory labor | |
| Society | ||
| Local community | Operations to implement local community engagement and development programs | |
| Corruption | Procedures to identify risks related to corruption | |
| Public policy | Info related to public policy positions | |
| Product responsibility | ||
| Customer health/safety | Info on safety and health impacts of products and services | |
| Product/service labeling | Type of product and service info required by laws | |
| Marketing communication | Programs to adhere to laws, standards and voluntary codes related to marketing communications | |
| Compliance | Significant fines for noncompliance with laws and regulations concerning the provision and use of products and services | |
| Total | 40 items | |
| Dimension | Category | Indicator |
|---|---|---|
| Economic | Economic performance | Direct economic value generated, revenues, operating costs, employee compensation, retained earnings, payments to capital providers, donations, taxes |
| Governmental financial assistance received | ||
| Market presence | Policy and practices of spending on locally based suppliers | |
| Procedures for local hiring | ||
| Indirect impacts | Infrastructure investments and services provided for public benefit | |
| Environmental | Materials | Materials used |
| Recycled materials used | ||
| Energy | Direct energy consumption | |
| Indirect energy consumption | ||
| Water | Total water withdrawal | |
| Biodiversity | Location size of land in protected biodiversity value areas | |
| Description of significant impacts of activities on biodiversity | ||
| Emissions, effluents, waste | Total direct and indirect GHG emissions | |
| Other relevant indirect GHG emissions | ||
| Total water discharge | ||
| Total weight of waste | ||
| Total number of significant spills | ||
| Products and services | Initiatives to mitigate environmental impacts products/services | |
| Products sold and packaging materials reclaimed | ||
| Compliance | Significant sanctions for noncompliance with environmental laws | |
| Social | ||
| Employment | Total workforce by employment type or contract | |
| Information related to new employee hires and turnover | ||
| Labor relations | Employees covered by collective bargaining agreements | |
| Occupational health/safety | Compliance with health and safety standards | |
| Training and education | Employee training | |
| Diversity/equal opportunity | Composition of governance bodies and breakdown of employees | |
| Investment, procurement practices | Significant investment agreements and contracts that include clauses incorporating human rights concerns | |
| Information on significant business partners that have had human rights screening | ||
| Information on education of employees on human rights | ||
| Non-discrimination | Incidents related to discrimination | |
| Freedom of association and collective bargaining | Procedures to identify operations in which the right to exercise freedom of association and collective bargaining may be at risk | |
| Child Labor | Procedures to identify operations with significant risk for incidence of child labor | |
| Forced and compulsory labor | Procedures to identify suppliers with significant risk for incidence of forced or compulsory labor | |
| Local community | Operations to implement local community engagement and development programs | |
| Corruption | Procedures to identify risks related to corruption | |
| Public policy | Info related to public policy positions | |
| Customer health/safety | Info on safety and health impacts of products and services | |
| Product/service labeling | Type of product and service info required by laws | |
| Marketing communication | Programs to adhere to laws, standards and voluntary codes related to marketing communications | |
| Compliance | Significant fines for noncompliance with laws and regulations concerning the provision and use of products and services | |
| Total | 40 items | |
Source(s): Dias et al. (2017)
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