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». 


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.


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

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