Specific standard disclosures of the electric utilities sector disclosuresa
| Economic (EC) | Environmental (EN) | ||||||
| Aspect | Indicator | Aspect | Indicator | ||||
| Economic performance | EC1, EC2, EC3, EC4 | Materials | EN1, EN2 | ||||
| Market presence | EC5, EC6 | Energy | EN3, EN4, EN5, EN6, EN7 | ||||
| Indirect economic impacts | EC7, EC8 | Water | EN8, EN9 EN10 | ||||
| Procurement practices | EC9 | Biodiversity | EN11, EN12, EN13, EN14, EU13 | ||||
| Availability and reliability | EU10 | Emissions | EN15, EN16, EN17, EN18, EN19, EN20, EN21 | ||||
| Demand-side management | No indicator | Effluents and waste | EN22, EN23, EN24, EN25, EN26 | ||||
| Research and development | No indicator | Products and services | EN27, EN28 | ||||
| Plant decommissioning | No Indicator | Compliance | EN29 | ||||
| System efficiency | EU11, EU12 | Transport | EN30 | ||||
| Overall | EN31 | ||||||
| Supplier environmental assessment | EN32, EN33 | ||||||
| Environmental grievance mechanisms | EN34 | ||||||
| Labor practices and decent work (LA) | Human rights (HR) | Society (SO) | Product responsibility (PR) | ||||
| Aspect | Indicator | Aspect | Indicator | Aspect | Indicator | Aspect | Indicator |
| Employment | LA1, LA2, LA3, EU15, EU17, EU18 | Investment | HR1, HR2 | Local communities | SO1, SO2, EU22 | Customer health and safety | PR1, PR2, EU25 |
| Labor/Management relations | LA4 | Non-discrimination | HR3 | Anti-corruption | SO3, SO4, SO5 | Product and service labeling | PR3, PR4, PR5 |
| Occupational health and safety | LA5, LA6, LA7, LA8 | Freedom of association and collective bargaining | HR4 | Public policy | SO6 | Marketing communications | PR6, PR7 |
| Training and education | LA9, LA10, LA11 | Child labor | HR5 | Anti-competitive behavior | SO7 | Customer privacy | PR8 |
| Diversity and equal opportunity | LA12 | Forced or compulsory labor | HR6 | Compliance | SO8 | Compliance | PR9 |
| Equal remuneration for women and men | LA13 | Security practices | HR7 | Supplier assessment for impacts on society | SO9, SO10 | Access | EU26, EU27, EU28, EU29, EU30 |
| Supplier assessment for labor practices | LA14, LA15 | Indigenous rights | HR8 | Grievance mechanisms for impacts on society | SO11 | Provision of information | No Indicator |
| Labor practices grievance mechanisms | LA16 | Assessment | HR9 | Disaster/Emergency planning and response | No indicator | ||
| Supplier human rights assessment | HR10, HR11 | ||||||
| Human rights grievance mechanisms | HR12 | ||||||
| Economic (EC) | Environmental (EN) | ||||||
| Aspect | Indicator | Aspect | Indicator | ||||
| Economic performance | EC1, EC2, EC3, EC4 | Materials | EN1, EN2 | ||||
| Market presence | EC5, EC6 | Energy | EN3, EN4, EN5, EN6, EN7 | ||||
| Indirect economic impacts | EC7, EC8 | Water | EN8, EN9 EN10 | ||||
| Procurement practices | EC9 | Biodiversity | EN11, EN12, EN13, EN14, | ||||
| Emissions | EN15, EN16, EN17, EN18, EN19, EN20, EN21 | ||||||
| No indicator | Effluents and waste | EN22, EN23, EN24, EN25, EN26 | |||||
| No indicator | Products and services | EN27, EN28 | |||||
| No Indicator | Compliance | EN29 | |||||
| Transport | EN30 | ||||||
| Overall | EN31 | ||||||
| Supplier environmental assessment | EN32, EN33 | ||||||
| Environmental grievance mechanisms | EN34 | ||||||
| Labor practices and decent work (LA) | Human rights (HR) | Society (SO) | Product responsibility (PR) | ||||
| Aspect | Indicator | Aspect | Indicator | Aspect | Indicator | Aspect | Indicator |
| Employment | LA1, LA2, LA3, | Investment | HR1, HR2 | Local communities | SO1, SO2, | Customer health and safety | PR1, PR2, |
| Labor/Management relations | LA4 | Non-discrimination | HR3 | Anti-corruption | SO3, SO4, SO5 | Product and service labeling | PR3, PR4, PR5 |
| Occupational health and safety | LA5, LA6, LA7, LA8 | Freedom of association and collective bargaining | HR4 | Public policy | SO6 | Marketing communications | PR6, PR7 |
| Training and education | LA9, LA10, LA11 | Child labor | HR5 | Anti-competitive behavior | SO7 | Customer privacy | PR8 |
| Diversity and equal opportunity | LA12 | Forced or compulsory labor | HR6 | Compliance | SO8 | Compliance | PR9 |
| Equal remuneration for women and men | LA13 | Security practices | HR7 | Supplier assessment for impacts on society | SO9, SO10 | ||
| Supplier assessment for labor practices | LA14, LA15 | Indigenous rights | HR8 | Grievance mechanisms for impacts on society | SO11 | No Indicator | |
| Labor practices grievance mechanisms | LA16 | Assessment | HR9 | No indicator | |||
| Supplier human rights assessment | HR10, HR11 | ||||||
| Human rights grievance mechanisms | HR12 | ||||||
Note: aAspects and indicators that are exclusively covered by the electric utilities sector disclosures are written in italic
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