We survey more than 180 indicators regarding environmental, social and governance (ESG) thematic areas. The focus is on concrete verifiable indicators such as
- Corporate policies and voluntary commitments
- Measurable targets
- Concrete measures
- Reporting and
- External verification
Another key indicator is annual sales. This is recorded for each company and divided into standardised turnover categories, of which more than 300 are available for selection. These categories are in turn assigned specific impact factors and CO2 emission factors, which allow to calculate the impacts of a company's activities on society and the environment.