Anti-Corruption Training Coverage
type: Concept
broader: Governance
definition: Percentage of employees and governance body members who have received anti-corruption training during the reporting period.
in scheme: performance-metrics
notation: 08.01
scope note: ESRS G1-4; GRI 205-2; OECD Anti-Bribery Convention.
aggregation method: weighted-average
allowed unit: P1
improvement direction: higher

ESG Disclosure Score
type: Concept
broader: Governance
definition: Composite score measuring the completeness, accuracy, and timeliness of environmental, social, and governance public disclosures.
in scheme: performance-metrics
notation: 08.03
scope note: IFRS S1; ESRS 1; CDP Disclosure Scoring Methodology.
aggregation method: latest
allowed unit: P1
improvement direction: higher

Grievance Response Rate
type: Concept
broader: Governance
definition: Percentage of grievances received through formal mechanisms that were acknowledged and addressed within the defined response timeframe.
in scheme: performance-metrics
notation: 08.04
scope note: ESRS S1-17, S2-11; GRI 2-25, 2-26; UN Guiding Principles Principle 31.
aggregation method: average
allowed unit: P1
improvement direction: higher

Supplier Due Diligence Coverage
type: Concept
broader: Governance
definition: Percentage of significant suppliers assessed against environmental and social due diligence criteria during the reporting period.
in scheme: performance-metrics
notation: 08.02
scope note: ESRS G1-5; GRI 308-1, 414-1; EU CSDDD.
aggregation method: weighted-average
allowed unit: P1
improvement direction: higher

Governance
type: Concept
definition: Metrics for measuring anti-corruption practices, supply chain due diligence, ESG disclosure quality, and grievance mechanism effectiveness.
in scheme: performance-metrics
narrower: Anti-Corruption Training Coverage
narrower: ESG Disclosure Score
narrower: Grievance Response Rate
narrower: Supplier Due Diligence Coverage
notation: 08
scope note: ESRS G1; GRI 205, 308, 414; IFRS S1; OECD Guidelines Chapter VII.
top concept of: performance-metrics