Appendix 1 – ESG KPIs and Guidance
The list provides the KPIs as well as guidance on how to report and disclose data for each ESG aspect. It is intended to be used as a reference tool, with references to major international frameworks to provide additional guidance.
| KPI | Reference(s) | Main Reporting Component(s) |
| Environmental | ||
E.1: Environmental Oversight The company should describe its management and board oversight on climate-related risks and opportunities. Unit: Statement /Description | 1. A statement on how the company addresses its environmental impact (e.g., explain whether senior management and/or the board address sustainability issues in meetings or have dedicated committees to do so.) 2. A statement of purpose and approach of the board/management towards sustainability matters. 3. A description of the following (where applicable): 3.1 Policies 3.2 Commitments 3.3 Goals and targets (e.g., a description of how management/the board oversee progress against climate/sustainability related targets) 3.4 Responsibilities (e.g., if responsibilities are delegated to management-level positions; dedicated sustainability officer(s); Board committees etc.) 3.5 Specific actions, such as processes, projects, programs, initiatives and frequency at which the board is informed about climate/sustainability targets and processes. | |
E.2: Energy Consumption The company should provide information on both direct and indirect energy usage. Direct energy usage refers to energy that is generated and used on property owned or operated by the company. Indirect energy usage refers to energy that is generated elsewhere, such as through utilities, but is used by the company. Unit: megawatt hours (MWh) or gigajoules (GJ) or multiples | 1. Report total energy consumed and breakdown by type; 1.1 Indirect energy consumed in the form of electricity, heating, cooling (i.e., total of energy purchases) 1.2 Direct energy consumed, classified by renewable and non-renewable sources. 2. State the standards, techniques, assumptions, and/or calculation tools utilised. | |
E.3: Energy Intensity The company should report total annual energy usage per output scaling factor (such as sales or revenue). Unit: gigawatt-hours (GWh) per million BHD/USD or multiples | 1. Report total energy consumed during the year divided by the selected scaling factor (e.g., sales, revenue etc.). 2. State the standards, techniques, assumptions, and/or calculation tools utilised. | |
E.4: Energy Mix The company should provide a breakdown of its energy consumption by source. Unit: Percentage (%) | 1. Report the percentage of energy used by source, as part of total energy consumption. 2. Report the percentage of renewable and non-renewable energy used, as part of total energy consumption. | |
E.5: Green House Gas (GHG) Emissions The company should report its total Green House Gas Emissions Unit: metric tons of CO2 or equivalent | 1. Report total absolute emissions by scope; 1. Total amount, in CO2 equivalents, for Scope 1 2. Total amount, in CO2 equivalents, for Scope 2 3. Total amount, in CO2 equivalents, for Scope 3 (if applicable). 2. State the standards, techniques, assumptions, and/or calculation tools utilised. Note: GHG emissions should be calculated in line with the GHG Protocol4 methodology to allow for aggregation and comparability across companies and jurisdictions. Term definitions: ▪ Scope 1 – Direct emissions from operations that are owned or controlled by the company; ▪ Scope 2 – Indirect emissions resulting from the generation of purchased or acquired electricity, heating, cooling, and steam consumed within the company; and ▪ Scope 3 – All other indirect emissions that occur outside the company, including both upstream and downstream emissions (if applicable). | |
E.6: Emission Intensity The company should report annual GHG emission scaled by a relevant scaling factor (such as size (e.g. m2 floor space), employment (e.g. headcount) and monetary units (e.g. revenue or sales)). Unit: metric tons of CO2 or multiples per unit of scaling factor | 1. Report total annual GHG emission during the year divided by the selected scaling factor. 2. State the standards, techniques, assumptions, and/or calculation tools utilised. | |
E.7: Climate Risk Mitigation The company should describe its climate risk identification process, assessment, management processes, and report annual investment in infrastructure, resilience, and product development. Unit: Statement / Description and monetary value in BHD/USD | 1. Describe how your company identifies, assesses, and manages climate-related risks (including physical risks and transition risks). 2. Report the amount invested annually in climate-related issues (in BHD or USD) (e.g., research and product innovation). | |
E.8: Water Usage The company should report total annual amount of water withdrawn, consumed, recycled. Unit: cubic meters (m3) or equivalent | 1. Report the total annual amount of water consumed by the organisation. 2. Report the total annual amount of water withdrawn by the organisation. 3. Report the total annual amount of water recycled/reclaimed by the organisation. Note: Companies should refer to CDP term definitions of water withdrawal, consumption and recycling. | |
E.9: Waste Generation The company should report total weight of waste generated and a description of its waste disposal method. Unit: Statement /Description and weight in metric tons or equivalent. | 1. Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste (hazardous and non-hazardous). 2. Description of the company’s waste disposal method(s). 2.1 Description of the company’s sustainable waste management practices (such as recycling initiatives and waste reduction strategies). 3. State the standards, techniques, assumptions, and/or calculation tools utilised. | |
E.10: Emission Targets The company should provide a description of emission targets set, and steps taken to achieve them, including energy conservation measures. Unit: Statement/ Description | 1. A statement on how the company addresses its total emission. 2. A statement of the board/management approach towards its total emissions, including whether it is subject to any country, regional, or industry-level emissions regulations and policies. 3. A description of the following (where applicable): 3.1 Policies 3.2 Commitments 3.3 Goals and targets (e.g., a description of how management/the board oversee progress against climate/sustainability related targets) 3.4 Responsibilities (e.g., if responsibilities are delegated to management-level positions; dedicated sustainability officer; Board committees etc.) 3.5 Specific actions, such as processes, projects, programs, initiatives, and frequency at which the board is informed about emission targets and process. | |
| Social | ||
S.1: Total Workforce by sex, age-group, and employment type The company should report the composition of its total workforce by sex, employment type and age group. Unit: Amount and Percentage (%) | 1. Report total number of employees currently employed within the organisation and the composition of the total workforce as per the below: 1.1 By sex, as percentage of the total workforce 1.2 By age-group (as per the GRI’s employee age group categories: (a) under 30 years old, (b) 30-50 years old, and (c) over 50 years old), as a percentage of the total workforce. 1.3 By employment type (e.g., full-time, part-time, intern etc.), as a percentage of the total workforce. | |
S.2: Child and Forced Labour The company should provide a statement of policies it applies to prohibit child/and or forced labour within the company, and if it considers policies that prohibit that same for their suppliers and/or vendors. Unit: Statement/Description | 1. A statement on how the organisation addresses prohibition of child and or/forced labour. 2. A statement of the board/management approach's direction, including whether it is subject to any country, regional, or industry-level regulations and policies. 3. A description of the following (where applicable): 3.1 Policies 3.2 Commitments 3.3 Goals and targets 3.4 Responsibilities 3.5 Specific actions, such as processes, projects, programs, initiatives and frequency at which the board is informed about any issues concerning child and or/forced labour relating to the company. | |
S.3: Employee Turnover The company should report the total annual turnover (whether voluntary or involuntary) categorised by sex and age group. Unit: Amount and Percentage (%) | 1. Report total annual employee turnover rate (whether voluntary or involuntary) for full-time employees during the reporting period, as per the below categories: 1.1 By sex 1.2 By age-group (as per the GRI’s employee age group categories: (a) under 30 years old, (b) 30-50 years old, and (c) over 50 years old). | |
S.4: Gender Pay Ratio The company should report the median total compensation for men compared to the median total compensation for women (as a ratio). Unit: Ratio | 1. Report the median total compensation for women compared to the median total compensation for men (as a ratio). | |
S.5: Health and Safety The company should report the total number of injuries and fatalities occurred, lost days due to work injury and a description of occupational health and safety measures. Unit: Amount and Description | 1. Report on the total number of injuries and fatalities occurred in each of the past three years including the reporting year. 2. Report lost days due to work injury in each of the past three years including the reporting year. 3. A description of occupational health and safety measures adopted, and how they are implemented and monitored. | |
S.6: Non-Discrimination The company should provide a description of its harassment and/or non-discrimination policy. Unit: Statement /Description | 1. A statement on how the organisation addresses harassment and discrimination matters. 2. A statement of the board/management approach, including whether it is subject to any country, regional, or industry-level regulations and policies. | |
S.7: Nationalisation The company should report on the number and percentage of national employees, as well as initiatives to increase nationalisation. Unit: Amount and Statement/ Description | 1. A statement of the board/management approach to increase nationalisation, including whether it is subject to any country regulations and policies. 2. Report the number and percentage of national employees, as part of the total workforce. *Note: Applicable to Bahrain only. | |
S.8: Community Investment The company should provide detailed information on the scope and impact of its community investment activities, as well as amount invested in community as a percentage of company revenue. Unit: Description and Percentage (%) | 1. Report the amount invested in the community as a percentage of company revenues. 2. Provide a description of the scope and impact of its community investment initiatives. | |
S.9: Human rights The company should provide a description of its policy on human rights. Unit: Statement /Description | 1. A statement on how the organisation addresses human rights. 2. A statement of the board/management approach's direction, including whether it is subject to any country, regional, or industry-level regulations and policies. 3. A description of the following (where applicable): 3.1 Policies (and if it also covers suppliers and vendors). 3.2 Commitments 3.3 Goals and targets 3.4 Responsibilities | |
S.10: Management Composition/Diversity The company should report the percentage of male to female metrics broken down by various organisational levels. Unit: Percentage (%) | 1. Report percentage of male to female metrics, as per the below categories: 1.1 Entry-level 1.2 Mid-level 1.3 Senior/Executive level positions | |
S.11: Development and Training The company should report average hours of training that its employees have undertaken during the reporting period. Unit: Percentage (%) | 1. Report average hours of training, as per the below categories: 1.1 By Sex 1.2 By Employee category (Full-time, part-time, internship etc.) | |
| Governance | ||
G.1: Board Composition The company should report the composition of the Board categorised by directors, such as the chairman, executive directors, non-executive directors, and independent non-executive directors. Unit: Statement/ Description | 1. Report board size 2. Report female board directors by number and percentage of the Board size. 3. Report composition of the board and its committees by: 3.1 Executive or non-executive. 3.2 Independence. 3.3 Tenure. 3.4 Representation (appointed or elected) 3.5 Details of non-compliance with regulations, as well as a description of the corrective actions taken. | |
G.2: Collective Bargaining The company should report on the total enterprise headcount covered by collective bargaining agreements (Unions) and the process in which employees’ contracts with their employers to determine their terms of employment. Unit: Description and amount | 1. Report total enterprise headcount covered by collective bargaining agreements (Unions) (if applicable). 2. Provide a description of the process by which employees negotiate their contracts with the organisation to determine their terms of employment (e.g., compensation, benefits, hours, leave, occupational health and safety standards, initiatives to balance work and family etc.) Note: Companies should refer to International Labour Organisation (ILO) Convention 1545 term definition of ‘Collective Bargaining’. | |
G.3: Whistleblowing The company should provide a description of the mechanisms used to discuss and report on behaviour. Unit: Statement / Description | 1. Provide a description of internal and external mechanisms for seeking advice and reporting concerns on organisational integrity. 2. Provide a description on awareness initiatives conducted by the organisation. | |
G.4: Data privacy The company should Report if it follows a Data Privacy policy and if the company has taken steps to comply with Personal Data Protection Law (PDPL) rules. Unit: Statement / Description | 1. Provide a description of the company’s Data Privacy policy. 2. Provide a statement of the steps taken to comply with Personal Data Protection Law (PDPL) rules. | |
G.5: Disclosure Practices The company should provide a description of its sustainability disclosure practices. Unit: Statement / Description | 1. Report if the company provides its sustainability data to sustainability supporting organisations such as the Global Reporting Initiative (GRI) Secretariat, United Nations (UN), CDP etc. 2. Report if the company focuses on specific UN Sustainable Development Goals (SDGs), including setting targets and reporting progress. 3. State whether the company publishes a sustainability report and/or how it integrates sustainability data in its disclosures. | |
G.6: Conflict of interest The company shall describe the processes for the highest governance body to ensure that conflicts of interest are prevented and mitigated. Unit: Statement / Description | 1. Report whether conflicts of interest are disclosed to stakeholders, including, at a minimum, conflicts of interest relating to: 1.1 Cross-board membership 1.2 Cross-shareholding with suppliers and other stakeholders; 1.3 Existence of controlling shareholders; 1.4 Related parties, their relationships, nature, transactions, and outstanding balances. | |
G.7: Supplier Code of Conduct The company should report if it has established a Supplier Code of Conduct. Unit: Statement / Description and Percentage (%) | 1. Provide a description of the company’s Supplier Code of Conduct. 2. Report the percentage of suppliers that comply with the company’s code of conduct and the compliance assessment mechanism. Note: A Supplier Code of Conduct refers to a set of principles and standards that outline the company’s expectations for responsible business practices by its supplier. | |
G.8: Incentivised Pay The company should describe the processes for incentivising executives to perform sustainably. Unit: Statement / Description | 1. Report if executives are formally incentivised to perform on sustainability. 2. Report the percentage of executive compensation tied to ESG performance metrics. 3. Provide a description of other links between executive performance and sustainability performance (if any). | |
G.9: Ethics & Anti-corruption The company should describe its policy on ethical conduct and anti-corruption. Unit: Statement / Description and Percentage (%) | 1. Report if your company follows an Ethics and/or Anti-Corruption policy. 1.1 If yes, report the percentage of the workforce that has formally certified its compliance with the policy (provide description of certification and process). 2. Provide a statement of the company’s commitment towards its ethics and/or anti-Corruption policy/position. | |
G.10: Assurance The company shall describe the processes by which its sustainability disclosures are assured or validated. Unit: Statement / Description | 1. Provide a description of the process by which sustainability disclosures are assured or validated. 1.1 Report if the company’s sustainability disclosures are assured or validated by an independent third party. | |
5 https://www.ilo.org/ C154 - Collective Bargaining Convention, 1981 (No. 154)