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Core Taxonomies

Taxonomy Overview

UNTP defines two complementary taxonomies that bring consistent meaning to the claims and assessments exchanged across supply chains.

Conformity Topics

Hundreds of conformity schemes worldwide each publish their own criteria — covering everything from greenhouse gas emissions to labour rights to product safety. Without a common classification, a buyer receiving claims and assessments from dozens of suppliers across a complex value chain has no way to consistently understand what each criterion is about. The Conformity Topics taxonomy solves this by providing a standard hierarchical classification of conformity subject areas. Every Criterion in a claim or assessment is tagged with one or more topics from this taxonomy, so that criteria from different schemes can be understood, compared, and aggregated around common themes such as "Greenhouse Gas Emissions" or "Waste Minimisation". The topics are also mapped to key international frameworks including the UN Sustainable Development Goals, the OECD Guidelines for Multinational Enterprises, and significant regulatory acts such as the EU Deforestation Regulation and the EU Corporate Sustainability Due Diligence Directive.

Performance Metrics

Claims and assessments often include numerical performance measures — but without classification, a value like "10 Kg" is meaningless on its own. The Performance Metrics taxonomy provides a standard classification of quantitative measures such as "Scope 1 GHG Emissions" or "Recycled Content Percentage", giving consistent meaning to the numbers attached to claims and assessments. Each metric defines the recommended unit, aggregation method, and improvement direction, so that performance data can be correctly interpreted regardless of who issued the claim. Critically, the performance metrics are mapped to major international corporate disclosure frameworks including IFRS Sustainability Disclosure Standards and GRI Standards, so that consumers of product and facility-level performance data can consistently roll up supply chain measures into corporate-level sustainability disclosures.

How the taxonomies connect to claims and assessments

The diagram below shows how the two taxonomies integrate with the UNTP vocabulary classes for claims and assessments. A supplier's Claim (carried on a product passport or facility record) and an independent ConformityAssessment (carried on a conformity credential) both reference the same Criterion — and both carry Performance data. The Conformity Topics taxonomy classifies the subject matter at the claim, assessment, and criterion level, ensuring consistent understanding of what is being assessed. The Performance Metrics taxonomy classifies the quantitative Measure attached to each performance result, ensuring consistent understanding of what was measured and how. Because both supplier-issued claims and independently-issued assessments reference the same taxonomy-classified criteria and metrics, a downstream buyer can meaningfully compare self-declared performance against third-party verified results.

The reference tables below are auto-generated from the machine-readable vocabularies. Re-generate by running:

node .claude/scripts/generate-taxonomy-docs.js \
  website/docs/specification/CoreTaxonomies.md \
  --title "Core Taxonomies" --sidebar-position 42 \
  --vocab artefacts/vocabularies/untp-topics/untp-topics.jsonld \
    --section-title "Conformity Topics" \
  --vocab artefacts/vocabularies/untp-metrics/untp-metrics.jsonld \
    --section-title "Performance Metrics"

Conformity Topics

A hierarchical classification scheme for conformity topics used to categorise conformity criteria published by scheme owners. Encompasses sustainability (environmental, social, governance), product integrity, trade compliance, technical conformity, and information security domains. Designed as a common reference taxonomy for interoperable conformity assessments across regulatory frameworks and voluntary standards.

Version: 0.2.0-working

Top-level categories: 11 | Total concepts: 101

01 Ecological Resilience

Environmental protection, resource conservation, and climate resilience. Covers emissions reduction, energy transition, water stewardship, waste prevention, biodiversity, and circular design.

UN SDGs 6, 7, 12, 13, 14, 15; OECD Guidelines Chapter VI: Environment; EU ESPR Art. 5-8 and Annex I.

Code	Topic	Definition
01.01	Greenhouse Gas Emissions	Measuring, reporting, and reducing greenhouse gas emissions (CO2, methane, N2O, F-gases) across production, transport, and supply chain activities.
01.02	Renewable Energy Use	Transition to sustainable energy sources including solar, wind, hydro, and other renewables in production and operations.
01.03	Water Conservation	Sustainable water management including efficient use, pollution prevention, and watershed protection throughout operations and supply chains.
01.04	Waste Minimization	Reducing waste generation through prevention, reuse, and improved production processes across the product lifecycle.
01.05	Ecosystem Preservation	Protecting biodiversity, natural habitats, and ecosystem services from degradation caused by production and extraction activities.
01.06	Forest Conservation	Preventing deforestation and promoting sustainable forestry practices in raw material sourcing and land use.
01.07	Recycled Material Integration	Incorporation of secondary and recycled materials into production processes, reducing dependence on virgin resources.
01.08	Sustainable Product Design	Designing products for durability, repairability, recyclability, and minimal environmental impact throughout their lifecycle.
01.09	Chemical Safety	Restriction and responsible management of hazardous substances in materials, products, and production processes.
01.10	Air Quality Management	Controlling and reducing non-GHG air pollutant emissions including SOx, NOx, VOCs, particulates, and ozone-depleting substances from operations and production processes.

02 Human Equity and Welfare

Protection of human rights, promotion of fair labor practices, and support for community wellbeing across operations and supply chains.

UN SDGs 1, 3, 4, 5, 8, 10; OECD Guidelines Chapter IV: Human Rights and Chapter V: Employment and Industrial Relations; EU ESPR Art. 10.

Code	Topic	Definition
02.01	Rights and Equality	Ensuring non-discrimination and equal treatment regardless of race, gender, religion, disability, or other protected characteristics.
02.02	Decent Work Conditions	Provision of fair wages, reasonable working hours, and dignified employment conditions throughout the supply chain.
02.03	Workplace Safety	Protecting worker health and safety through hazard prevention, protective equipment, and safe working environments.
02.04	Community Empowerment	Supporting local community development, livelihoods, and participation in decisions that affect their wellbeing.
02.05	Worker Representation	Respecting freedom of association, collective bargaining rights, and worker participation in workplace governance.
02.06	Forced Labor Elimination	Preventing all forms of forced, bonded, or compulsory labor including debt bondage and human trafficking in supply chains.
02.07	Youth Protection	Safeguarding young workers from hazardous conditions and eliminating child labor in all forms across supply chains.
02.08	Gender Equity	Promoting gender diversity, equal opportunity, and elimination of gender-based discrimination in employment and business practices.

03 Ethical Governance

Promoting organizational integrity, accountability, and transparent practices in business operations and decision-making.

UN SDG 16; OECD Guidelines Chapter II: General Policies and Chapter VII: Combating Bribery; EU ESPR Art. 11-12.

Code	Topic	Definition
03.01	Anti-Corruption Measures	Preventing bribery, extortion, and corrupt practices through policies, controls, and organizational culture.
03.02	Open Reporting	Transparent disclosure of environmental, social, and governance performance to stakeholders and the public.
03.03	Legal Compliance	Adherence to applicable laws, regulations, and legal obligations in all jurisdictions of operation.
03.04	Responsible Procurement	Ethical sourcing and purchasing practices that consider environmental, social, and governance factors in supplier selection.
03.05	Stakeholder Inclusion	Meaningful engagement with affected parties including workers, communities, and civil society in governance processes.
03.06	Data Privacy	Protection of personal information and responsible data handling in compliance with privacy regulations and ethical standards.
03.07	Intellectual Property Protection	Respecting intellectual property rights including patents, trademarks, copyrights, and trade secrets.
03.08	Competitive Fairness	Ensuring fair market practices, preventing anti-competitive behavior, and maintaining a level playing field.

04 Product Integrity

Ensuring products are safe, reliable, and meet quality and sustainability standards throughout their lifecycle.

UN SDGs 9, 12; OECD Guidelines Chapter VIII: Consumer Interests; EU ESPR Art. 4-7 and Annex I.

Code	Topic	Definition
04.01	Product Safety Standards	Ensuring consumer safety through compliance with product safety requirements, testing, and hazard prevention.
04.02	Quality Performance	Meeting defined performance specifications, functional requirements, and quality benchmarks for products and services.
04.03	Substance Control	Banning or restricting harmful materials and substances of concern in product composition and manufacturing.
04.04	Product Longevity	Enhancing product durability, repairability, and lifespan to reduce premature obsolescence and waste.
04.05	Standards Adherence	Compliance with applicable product certifications, industry standards, and regulatory requirements.
04.06	Supply Chain Traceability	Tracking product origins, components, and transformations throughout the supply chain to enable transparency and accountability.
04.07	Consumer Information	Providing clear, accurate, and accessible product labeling and information to enable informed consumer choices.
04.08	End-of-Life Management	Effective collection, recycling, and disposal processes for products at end of useful life, minimizing environmental impact.

05 Circular Value Chains

Advancing sustainability, circularity, and responsible practices throughout supply and production networks.

UN SDGs 8, 12, 17; OECD Guidelines Chapter II: General Policies and Chapter VI: Environment; EU ESPR Art. 8, 10.

Code	Topic	Definition
05.01	Ethical Material Sourcing	Procuring raw materials through sustainable and responsible practices, avoiding conflict minerals and environmentally destructive extraction.
05.02	Supplier Sustainability	Ensuring suppliers meet environmental, social, and governance requirements through assessment, monitoring, and collaboration.
05.03	Resource Circularity	Promoting reuse, remanufacturing, and recycling of materials to create closed-loop resource flows.
05.04	Energy Optimization	Improving energy efficiency across supply chain operations including manufacturing, logistics, and warehousing.
05.05	Supply Chain Labor Rights	Ensuring fair treatment of workers throughout the supply chain including subcontractors and informal workers.
05.06	Origin Tracking	Transparent documentation and verification of material and product origins throughout the supply chain.
05.07	Supplier Development	Building supplier capacity and capability to meet sustainability requirements through training, support, and partnership.
05.08	Supply Chain Risk Reduction	Identifying, assessing, and mitigating environmental, social, and operational vulnerabilities in supply networks.

06 Economic Sustainability

Balancing profitability with sustainable economic practices that create shared value for businesses and communities.

UN SDGs 8, 9; OECD Guidelines Chapter II: General Policies; EU ESPR Art. 5, 7, 10, 11.

Code	Topic	Definition
06.01	Business Resilience	Building long-term profitability and organizational resilience through sustainable business models and practices.
06.02	Sustainable Investment	Directing capital toward green initiatives, sustainable technologies, and projects with positive environmental and social outcomes.
06.03	Green Innovation	Developing sustainable technologies, processes, and business models that reduce environmental impact while creating economic value.
06.04	Employment Opportunities	Creating decent jobs and fostering inclusive economic participation through sustainable business growth.
06.05	Regional Economic Growth	Supporting local economic development and equitable distribution of economic benefits in communities of operation.
06.06	Resource Efficiency	Optimizing resource utilization to reduce costs and environmental impact while maintaining productivity.
06.07	Economic Risk Management	Assessing and managing financial risks arising from environmental, social, and governance factors.
06.08	Supply Network Strength	Enhancing the stability, diversity, and resilience of value chain networks against disruption.

07 Health and Safety Assurance

Prioritizing the health and safety of workers and communities through hazard prevention, preparedness, and wellbeing support.

UN SDG 3; OECD Guidelines Chapter V: Employment and Industrial Relations; EU ESPR Art. 5, 10 and Annex I.

Code	Topic	Definition
07.01	Workplace Hazard Control	Systematic identification, assessment, and mitigation of workplace hazards to reduce risk of injury and illness, including incident reporting, investigation, and corrective action.
07.02	Emergency Readiness	Preparedness planning, training, and response capabilities for workplace emergencies including fire, chemical spills, and natural disasters.
07.03	Exposure Management	Controlling worker exposure to harmful chemical, biological, and physical agents through monitoring and protective measures.
07.04	Living Conditions	Ensuring safe, sanitary, and dignified accommodation for workers where employer-provided housing is applicable.
07.05	Healthcare Access	Providing access to medical support, occupational health services, and health insurance for workers.
07.06	Wellbeing Support	Addressing worker mental health, stress management, and overall wellbeing through support programs and workplace culture.
07.07	Nutrition Standards	Ensuring safe, adequate, and nutritious food provisions for workers where employer-provided meals are applicable.
07.08	Ergonomic Design	Designing safe physical work environments that minimize musculoskeletal strain and support worker comfort and productivity.

08 Systemic Sustainability

Establishing management frameworks, policies, and processes for systematic improvement of environmental, social, and governance outcomes.

UN SDGs 12, 16; OECD Guidelines Chapter II: General Policies; EU ESPR Art. 4, 5, 10-12.

Code	Topic	Definition
08.01	Sustainability Policies	Formal organizational commitments, policies, and targets for environmental, social, and governance performance.
08.02	Risk Identification	Systematic assessment and prioritization of environmental, social, and governance risks across operations and supply chains.
08.03	Outcome Tracking	Monitoring, measuring, and reporting on sustainability performance against defined targets and indicators.
08.04	Capacity Building	Training and developing stakeholder knowledge and skills to implement and maintain sustainability practices.
08.05	Process Enhancement	Continuous improvement of operational processes to achieve better sustainability outcomes over time.
08.06	Feedback Channels	Accessible grievance mechanisms, whistleblower protections, and feedback systems for workers, communities, and stakeholders to raise concerns without fear of retaliation.
08.07	Compliance Verification	Independent audits, inspections, and verification processes to confirm adherence to sustainability standards and regulations.
08.08	Transparent Communication	Public disclosure and reporting of sustainability policies, performance, and progress to stakeholders.

09 Trade and Market Access

Adherence to trade regulations, customs requirements, market access rules, and cross-border compliance frameworks.

WTO TBT and SPS Agreements; UNECE Trade Facilitation Recommendations; WCO Harmonized System.

Code	Topic	Definition
09.01	Import and Export Controls	Compliance with cross-border trade restrictions, licensing requirements, and controlled goods regulations.
09.02	Customs Classification	Accurate tariff classification and customs valuation of goods in accordance with the Harmonized System and national schedules.
09.03	Rules of Origin	Verification of product origin to determine eligibility for preferential tariff treatment under trade agreements.
09.04	Sanctions Compliance	Adherence to international trade sanctions, embargoes, and restricted party screening requirements.
09.05	Market Authorization	Meeting regulatory requirements for market entry including product registration, type approval, and pre-market conformity assessment.
09.06	Trade Documentation	Accuracy, completeness, and digital exchange of trade and customs documentation including certificates, invoices, and declarations.
09.07	Tariff and Duty Compliance	Correct assessment, declaration, and payment of applicable customs duties, taxes, and fees.
09.08	Mutual Recognition	Acceptance of conformity assessment results, certifications, and test reports across jurisdictions through mutual recognition agreements.

10 Technical Conformity

Adherence to technical regulations, voluntary standards, and conformity assessment procedures that ensure product and process fitness for purpose.

WTO TBT Agreement; ISO/IEC 17000 series conformity assessment standards; Codex Alimentarius.

Code	Topic	Definition
10.01	Technical Regulations	Compliance with mandatory government-imposed technical requirements for products, processes, and production methods.
10.02	Voluntary Standards	Adherence to consensus-based standards developed by recognized standards bodies for products, services, and management systems.
10.03	Metrology and Measurement	Accuracy and traceability of measurements and calibrations to national and international measurement standards.
10.04	Testing and Certification	Third-party conformity assessment including laboratory testing, product certification, and inspection by accredited bodies.
10.05	Sanitary and Phytosanitary Measures	Compliance with food safety, animal health, and plant health standards designed to protect human, animal, and plant life.
10.06	Interoperability Standards	Conformity with standards ensuring compatibility, data exchange, and seamless interaction between systems, components, and services.
10.07	Accessibility Requirements	Compliance with inclusive design and accessibility standards ensuring products and services are usable by people with diverse abilities.
10.08	Performance Specifications	Meeting defined functional, reliability, and performance benchmarks established by regulations, standards, or contractual requirements.

11 Information Security and Digital Trust

Protection of data, digital systems, and information assets, and the establishment of trust frameworks for digital interactions.

ISO/IEC 27001 Information Security; GDPR; eIDAS; NIST Cybersecurity Framework.

Code	Topic	Definition
11.01	Data Protection and Privacy	Safeguarding personal and sensitive data in compliance with privacy regulations, consent requirements, and ethical data handling principles.
11.02	Cybersecurity Controls	Implementation of technical and organizational security measures to protect digital infrastructure from threats and vulnerabilities.
11.03	Digital Identity and Trust	Verification and assurance of digital identities, credentials, and trust relationships in electronic transactions and communications.
11.04	Access Management	Controls for authentication, authorization, and system access ensuring only authorized parties can access resources and data.
11.05	Incident Response and Recovery	Preparedness planning, detection, response procedures, and recovery capabilities for security breaches and system failures.
11.06	System Integrity and Availability	Ensuring reliability, uptime, and integrity of digital systems through resilient architecture and continuity planning.
11.07	Encryption and Data Security	Protection of data confidentiality and integrity in transit and at rest through cryptographic controls and key management.
11.08	Audit Trail and Accountability	Logging, monitoring, and accountability mechanisms for digital activities to support compliance verification and forensic analysis.

Performance Metrics

A hierarchical vocabulary of standardised performance metrics for tagging fine-grained product and facility-level sustainability claims. Enables automatic roll-up to enterprise-level disclosures aligned with IFRS S1/S2, GRI, ESRS, and EU Battery Regulation. Counterpart to the UNTP Conformity Topic Classification — topics classify what is being assessed, metrics define what is measured.

Version: 0.1.0-working

Top-level categories: 9 | Total concepts: 71

01 Greenhouse Gas Emissions

Metrics for measuring, reporting, and reducing greenhouse gas emissions across all scopes, including absolute values, intensities, and reduction progress.

IFRS S2 paras 29–36; ESRS E1; GRI 305; GHG Protocol Corporate Standard.

Code	Metric	Definition	Unit	Aggregation	Direction	Related Topic
01.01	Scope 1 GHG Emissions	Absolute GHG emissions from sources owned or controlled by the reporting entity, in tonnes CO2 equivalent.	TNE	sum	lower	greenhouse-gas-emissions
01.02	Scope 2 GHG Emissions	Indirect GHG emissions from purchased electricity, steam, heating, and cooling consumed by the reporting entity, in tonnes CO2 equivalent.	TNE	sum	lower	greenhouse-gas-emissions
01.03	Scope 3 Upstream Emissions	Indirect GHG emissions occurring in the upstream value chain including purchased goods, transportation, and business travel, in tonnes CO2 equivalent.	TNE	sum	lower	greenhouse-gas-emissions
01.04	Scope 3 Downstream Emissions	Indirect GHG emissions occurring in the downstream value chain including product use, end-of-life treatment, and distribution, in tonnes CO2 equivalent.	TNE	sum	lower	greenhouse-gas-emissions
01.05	Total GHG Emissions	Sum of Scope 1, Scope 2, and Scope 3 greenhouse gas emissions, in tonnes CO2 equivalent.	TNE	sum	lower	greenhouse-gas-emissions
01.06	GHG Emissions Intensity	Greenhouse gas emissions per unit of economic output or physical activity, expressed as kg CO2e per unit of measure.	KGM	weighted-average	lower	greenhouse-gas-emissions
01.07	Product Carbon Footprint	Total lifecycle greenhouse gas emissions attributable to a single product unit, from raw material extraction through end-of-life, in kg CO2 equivalent.	KGM	weighted-average	lower	greenhouse-gas-emissions
01.08	Biogenic Emissions	CO2 emissions from the combustion or biodegradation of biomass, reported separately from fossil-fuel emissions, in tonnes CO2.	TNE	sum	lower	greenhouse-gas-emissions
01.09	GHG Reduction Target Progress	Percentage of committed GHG reduction target achieved, measured against a declared baseline year.	P1	latest	higher	greenhouse-gas-emissions

02 Energy

Metrics for measuring energy consumption, renewable energy share, and energy efficiency across operations and supply chains.

IFRS S2 para 29; ESRS E1; GRI 302; EU Energy Efficiency Directive.

Code	Metric	Definition	Unit	Aggregation	Direction	Related Topic
02.01	Total Energy Consumption	Total energy consumed from all sources including fuel, electricity, heating, cooling, and steam, in megawatt hours.	MWH	sum	lower	renewable-energy-use
02.02	Renewable Energy Percentage	Share of total energy consumption sourced from renewable sources such as solar, wind, hydro, and geothermal.	P1	weighted-average	higher	renewable-energy-use
02.03	Energy Intensity	Energy consumed per unit of economic output or physical activity, expressed as MWh per unit of measure.	MWH	weighted-average	lower	energy-optimization
02.04	On-site Renewable Generation	Total renewable energy generated on-site from owned or controlled installations, in megawatt hours.	MWH	sum	higher	renewable-energy-use
02.05	Non-Renewable Energy Consumption	Energy consumed from non-renewable sources including fossil fuels and nuclear, in megawatt hours.	MWH	sum	lower	renewable-energy-use

03 Water

Metrics for measuring water withdrawal, consumption, discharge, recycling, and usage intensity across operations.

ESRS E3; GRI 303; CEO Water Mandate; Alliance for Water Stewardship.

Code	Metric	Definition	Unit	Aggregation	Direction	Related Topic
03.01	Total Water Withdrawal	Total volume of water drawn from surface, ground, sea, produced, or third-party sources, in cubic metres.	MTQ	sum	lower	water-conservation
03.02	Water Consumption	Volume of water withdrawn that is not returned to the original source, representing net water removed from the environment, in cubic metres.	MTQ	sum	lower	water-conservation
03.03	Water Recycling Rate	Percentage of total water use that is recycled or reused within operations.	P1	weighted-average	higher	water-conservation
03.04	Water Discharge	Total volume of effluent water discharged to surface water, groundwater, or third-party treatment, in cubic metres.	MTQ	sum	lower	water-conservation
03.05	Water Intensity	Water consumed per unit of economic output or physical activity, expressed as litres per unit of measure.	LTR	weighted-average	lower	water-conservation
03.06	Water Stress Area Withdrawal	Volume of water withdrawn from areas classified as high or extremely-high baseline water stress, in cubic metres.	MTQ	sum	lower	water-conservation

04 Waste and Circularity

Metrics for measuring waste generation, diversion, recycled content, recyclability, and circular economy performance.

ESRS E5; GRI 306; EU ESPR Art. 5–8; EU Waste Framework Directive.

Code	Metric	Definition	Unit	Aggregation	Direction	Related Topic
04.01	Total Waste Generated	Total weight of hazardous and non-hazardous waste generated by operations, in tonnes.	TNE	sum	lower	waste-minimization
04.02	Hazardous Waste Generated	Total weight of waste classified as hazardous under applicable regulations, in tonnes.	TNE	sum	lower	waste-minimization, chemical-safety
04.03	Waste Diversion Rate	Percentage of total waste diverted from landfill and incineration through recycling, composting, or other recovery methods.	P1	weighted-average	higher	waste-minimization
04.04	Recycled Content Percentage	Share of pre-consumer and post-consumer recycled material in the total weight of a product or material input.	P1	weighted-average	higher	recycled-material-integration
04.05	Recyclability Rate	Percentage of product weight that is technically recyclable at end of life under available infrastructure.	P1	weighted-average	higher	sustainable-product-design, recycled-material-integration
04.06	Material Recovery Rate	Percentage of end-of-life product mass actually recovered through recycling, remanufacturing, or refurbishment processes.	P1	weighted-average	higher	resource-circularity
04.07	Waste to Landfill	Total weight of waste disposed via landfill, in tonnes.	TNE	sum	lower	waste-minimization
04.08	Product Durability Index	Expected useful life of a product under normal conditions of use, expressed in years or cycles as applicable.	ANN	average	higher	sustainable-product-design, product-longevity
04.09	Reuse and Remanufacturing Rate	Percentage of product units or components returned to service through reuse, refurbishment, or remanufacturing.	P1	weighted-average	higher	resource-circularity

05 Biodiversity and Land Use

Metrics for measuring deforestation-free sourcing, land-use change, biodiversity impact, and protection of sensitive areas.

ESRS E4; GRI 304; TNFD; EU Deforestation Regulation; Kunming-Montreal Global Biodiversity Framework.

Code	Metric	Definition	Unit	Aggregation	Direction	Related Topic
05.01	Deforestation-Free Sourcing	Percentage of raw material inputs verified as sourced without associated deforestation or forest degradation after a declared cut-off date.	P1	weighted-average	higher	forest-conservation
05.02	Land Use Change	Area of natural ecosystems converted to managed land for production or extraction activities, in hectares.	HAR	sum	lower	ecosystem-preservation
05.03	Biodiversity Impact Score	Composite index quantifying the impact of operations on species diversity and ecosystem integrity, using a recognised assessment framework (e.g., STAR, BII).	C62	average	lower	ecosystem-preservation
05.04	Protected Area Impact	Area of operations, sourcing, or infrastructure footprint located within or adjacent to legally protected or high-biodiversity-value areas, in hectares.	HAR	sum	lower	ecosystem-preservation

06 Pollution

Metrics for measuring air pollutant emissions, hazardous substance releases, and chemical safety performance beyond GHG emissions.

ESRS E2; GRI 305 (non-GHG); EU Industrial Emissions Directive; Stockholm Convention; Montreal Protocol.

Code	Metric	Definition	Unit	Aggregation	Direction	Related Topic
06.01	SOx Emissions	Total mass of sulphur oxides released to air from stationary and mobile sources, in tonnes.	TNE	sum	lower	air-quality-management
06.02	NOx Emissions	Total mass of nitrogen oxides released to air from combustion and industrial processes, in tonnes.	TNE	sum	lower	air-quality-management
06.03	VOC Emissions	Total mass of volatile organic compounds released to air from solvents, coatings, and industrial processes, in tonnes.	TNE	sum	lower	air-quality-management
06.04	Particulate Matter Emissions	Total mass of fine particulate matter (PM2.5 and PM10) released to air from operations, in tonnes.	TNE	sum	lower	air-quality-management
06.05	Substances of Concern	Total mass of substances of concern or substances of very high concern (SVHC) present in products or released during production, in kilograms.	KGM	sum	lower	chemical-safety, substance-control
06.06	Ozone-Depleting Substance Emissions	Total mass of ozone-depleting substances released, measured in kg CFC-11 equivalent.	KGM	sum	lower	air-quality-management

07 Workforce

Metrics for measuring labour practices, workplace safety, diversity, equity, and human rights performance across operations and supply chains.

ESRS S1, S2; GRI 401–409; IFRS S1; ILO Core Conventions; UN Guiding Principles on Business and Human Rights.

Code	Metric	Definition	Unit	Aggregation	Direction	Related Topic
07.01	Living Wage Coverage	Percentage of workers (including contractor and supply-chain workers in scope) receiving at least a verified living wage.	P1	weighted-average	higher	decent-work-conditions
07.02	Lost Time Injury Frequency Rate	Number of lost-time injuries per one million hours worked, measuring workplace safety performance.	C62	average	lower	workplace-safety
07.03	Gender Pay Gap	Difference in average compensation between male and female employees as a percentage of male average compensation.	P1	weighted-average	lower	gender-equity, rights-and-equality
07.04	Women in Management	Percentage of management and leadership positions held by women.	P1	weighted-average	higher	gender-equity
07.05	Training Hours per Employee	Average number of hours of training and professional development provided per employee per year.	HUR	average	higher	decent-work-conditions
07.06	Collective Bargaining Coverage	Percentage of employees covered by collective bargaining agreements.	P1	weighted-average	higher	worker-representation
07.07	Employee Turnover Rate	Percentage of employees who leave the organisation voluntarily or involuntarily during the reporting period.	P1	average	lower	decent-work-conditions
07.08	Child Labor Incidents	Number of confirmed incidents of child labor identified in own operations and supply chain during the reporting period.	C62	count	lower	youth-protection
07.09	Forced Labor Incidents	Number of confirmed incidents of forced, bonded, or compulsory labor identified in own operations and supply chain during the reporting period.	C62	count	lower	forced-labor-elimination
07.10	Workforce Diversity Ratio	Representation of under-represented groups in the workforce as a percentage of total headcount, covering gender, ethnicity, disability, and other protected characteristics.	P1	weighted-average	higher	rights-and-equality

08 Governance

Metrics for measuring anti-corruption practices, supply chain due diligence, ESG disclosure quality, and grievance mechanism effectiveness.

ESRS G1; GRI 205, 308, 414; IFRS S1; OECD Guidelines Chapter VII.

Code	Metric	Definition	Unit	Aggregation	Direction	Related Topic
08.01	Anti-Corruption Training Coverage	Percentage of employees and governance body members who have received anti-corruption training during the reporting period.	P1	weighted-average	higher	anti-corruption-measures
08.02	Supplier Due Diligence Coverage	Percentage of significant suppliers assessed against environmental and social due diligence criteria during the reporting period.	P1	weighted-average	higher	responsible-procurement
08.03	ESG Disclosure Score	Composite score measuring the completeness, accuracy, and timeliness of environmental, social, and governance public disclosures.	P1	latest	higher	open-reporting
08.04	Grievance Response Rate	Percentage of grievances received through formal mechanisms that were acknowledged and addressed within the defined response timeframe.	P1	average	higher	feedback-channels

09 Product-Specific (Battery)

Metrics specific to batteries and energy storage products, covering carbon footprint, recycled content of critical raw materials, durability, and end-of-life performance as required by the EU Battery Regulation.

EU Battery Regulation (EU) 2023/1542; EU ESPR; Global Battery Alliance Battery Passport.

Code	Metric	Definition	Unit	Aggregation	Direction	Related Topic
09.01	Battery Carbon Footprint	Lifecycle greenhouse gas emissions per unit of energy capacity for a battery, expressed in kg CO2e per kWh.	KGM	weighted-average	lower	greenhouse-gas-emissions, product-integrity
09.02	Cobalt Recycled Content	Percentage of cobalt in the battery that is sourced from recycled materials.	P1	weighted-average	higher	recycled-material-integration
09.03	Lithium Recycled Content	Percentage of lithium in the battery that is sourced from recycled materials.	P1	weighted-average	higher	recycled-material-integration
09.04	Nickel Recycled Content	Percentage of nickel in the battery that is sourced from recycled materials.	P1	weighted-average	higher	recycled-material-integration
09.05	Lead Recycled Content	Percentage of lead in the battery that is sourced from recycled materials.	P1	weighted-average	higher	recycled-material-integration
09.06	Battery Cycle Life	Number of full charge-discharge cycles a battery can deliver before its capacity drops below a specified threshold (typically 80% of rated capacity).	C62	average	higher	product-longevity
09.07	Battery Collection Rate	Percentage of batteries placed on the market that are collected for recycling at end of life.	P1	weighted-average	higher	end-of-life-management
09.08	Battery Material Recovery Efficiency	Percentage of battery weight or specific materials recovered through recycling processes.	P1	weighted-average	higher	end-of-life-management, resource-circularity
09.09	Electrochemical Capacity Retention	Percentage of original rated capacity that the battery retains after a specified number of cycles or period of calendar aging.	P1	average	higher	product-longevity, quality-performance