Impact orientation

Methodology to analyse the impact of sustainability targets



The impact orientation analysis of the company’s sustainability targets is based on three assessment categories «transparency», «impact orientation» and «material topic».

Transparency

U

Reporting on achievements and downfalls (as for instance accidents, not-achieved targets). Whenever possible, negative or critical incidents should be mentioned, and the related causes, remedies and conse-quences should be discussed.

Impact



Committing to short- as well as medium- and long-term targets that are SMART (Specific, Measurable, Achievable, Realistic, Time-bound) and ideally impact-driven.

Material Issues

b

Relating the company’s sustainability targets to material topics. Companies can gain credibility by showing a clear goal and way forward on areas that are material to the company and its stakeholders alike.

Weighting of the criteria: Transparency 0.1, Impact orientation: 0.8, Material issues: 0.1