ACC 146 Sustainability and Strategic Audit

Students’ Activity Sheet #13

Name: _____________________________________________________________ Class number: _______

Section: ____________ Schedule: ______________________________________ Date: ______________

Lesson title: Reporting Frameworks Part 2 Materials:

Lesson Objectives: Student Activity Sheets
1. Identify Different Performance Indicators.
2. Explain economic, environmental and social performance References:
indicator Sustainability Reporting:
Concepts and Framework By:
Intosai Working Group

Study Tip: Exercise your eyes. Use this simple exercise that will help reduce your eye fatigue: 20-20-20.
Every 20 mins look away from your computer screen and focus on an item at least 20 ft. away for at least
20 seconds.

A. LESSON PREVIEW/REVIEW
1) Introduction
Greetings Buddy! Today we are going to discuss the framework in sustainability reporting. Shall
we start?

2) Activity 1: What I Know Chart

What do you know about this topic? Try answering the questions below by writing your ideas
under the What I Know column. You may use key words or phrases that you think related to the
questions.

What I Know Questions: What I Learned (Activity 4)

What are GRI Performance

Indicators?

What is economic Performance

Indicator?
 ACC 146 Sustainability and Strategic Audit
Students’ Activity Sheet #13
B. MAIN LESSON
Activity 2: Content Note
GRI Performance Indicators

ECONOMIC PERFORMANCE INDICATORS

ASPECTS
Direct economic value generated and distributed, including revenues,
operating costs, employee compensation, donations and other community
investments, retained earnings, and payments to capital providers and
Economic governments.
Performance Financial implications and other risks and opportunities for the organization’s
activities due to climate change.
Coverage of the organization’s defined benefit plan obligations.
Significant financial assistance received from government.
Range of ratios of standard entry level wage by gender compared to local
minimum
wage at significant locations of operation.
Market
Policy, practices, and proportion of spending on locally-based suppliers at
Presence
significant locations of operation.
Procedures for local hiring and proportion of senior management hired from
the local community at locations of significant operation.
Development and impact of infrastructure investments and services provided
Indirect primarily for public benefit through commercial, in-kind, or pro bono
Economic engagement.
Impacts Understanding and describing significant indirect economic impacts, including
the extent of impacts.

ENVIRONMENTAL PERFORMANCE INDICATORS

ASPECTS
Materials used by weight or volume.
Materials
Percentage of materials used that are recycled input materials.
Direct energy consumption by primary energy source.
Indirect energy consumption by primary source.
Energy saved due to conservation and efficiency improvements.
Energy
Initiatives to provide energy-efficient or renewable energy based products and
services, and reductions in energy requirements as a result of these initiatives.
Initiatives to reduce indirect energy consumption and reductions achieved.
Total water withdrawal by source.
Water Water sources significantly affected by withdrawal of water.
Percentage and total volume of water recycled and reused.
Location and size of land owned, leased, managed in, or adjacent to,
Biodiversity protected
areas and areas of high biodiversity value outside protected areas.
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Students’ Activity Sheet #13
ENVIRONMENTAL PERFORMANCE INDICATORS
ASPECTS
Description of significant impacts of activities, products, and services on
biodiversity in protected areas and areas of high biodiversity value outside
protected areas.
Habitats protected or restored.
Strategies, current actions, and future plans for managing impacts on
biodiversity.
Number of IUCN Red List species and national conservation list species with
habitats in areas affected by operations, by level of extinction risk.
Total direct and indirect greenhouse gas emissions by weight.
Other relevant indirect greenhouse gas emissions by weight.
Initiatives to reduce greenhouse gas emissions and reductions achieved.
Emissions of ozone-depleting substances by weight.
NO, SO, and other significant air emissions by type and weight. Total water
discharge by quality and destination.

Emissions,
Total weight of waste by type and disposal method.
Effluents, and
Waste
Total number and volume of significant spills.
Weight of transported, imported, exported, or treated waste deemed
hazardous under the terms of the Basel Convention Annex I, II, III, and VIII,
and percentage of transported waste shipped internationally.
Identity, size, protected status, and biodiversity value of water bodies and
related habitats significantly affected by the reporting organization’s
discharges of water and runoff.
Initiatives to mitigate environmental impacts of products and services, and
Products and extent of impact mitigation.
Services Percentage of products sold and their packaging materials that are reclaimed
by category.
Monetary value of significant fines and total number of non-monetary
Compliance sanctions for
noncompliance with environmental laws and regulations.
Significant environmental impacts of transporting products and other goods
Transport and materials used for the organization’s operations, and transporting
members of the workforce.
Overall Total environmental protection expenditures and investments by type.
 ACC 146 Sustainability and Strategic Audit
Students’ Activity Sheet #13

SOCIAL PERFORMANCE INDICATORS

Labor Practices and Decent Work Performance Indicators
ASPECTS
Total workforce by employment type, employment contract, and region,
broken down by gender.

Total number and rate of new employee hires and employee turnover by age
Employment group, gender, and region.

Benefits provided to full-time employees that are not provided to temporary

or parttime employees, by significant locations of operation.
Return to work and retention rates after parental leave, by gender.
Percentage of employees covered by collective bargaining agreements.
Labor/Management
Relations Minimum notice period(s) regarding operational changes, including whether it
is specified in collective agreements.
Percentage of total workforce represented in formal joint management–
worker health and safety committees that help monitor and advise on
occupational health and safety programs.
Rates of injury, occupational diseases, lost days, and absenteeism, and total
Occupational number of work-related fatalities, by region and by gender.
Health
and Safety Education, training, counseling, prevention, and risk-control programs in
place to assist workforce members, their families, or community members
regarding serious diseases.

Health and safety topics covered in formal agreements with trade unions.
Average hours of training per year per employee by gender, and by
employee category.
Programs for skills management and lifelong learning that support the
Training and
continued employability of employees and assist them in managing career
Education
endings.
Percentage of employees receiving regular performance and career
development reviews, by gender.
Composition of governance bodies and breakdown of employees per
Diversity and
employee category according to gender, age group, minority group
Equal Opportunity
membership and other indicators of diversity.
Equal
Ratio of basic salary and remuneration of women to men by employee
remuneration for
category, by significant locations of operation.
women and men
 ACC 146 Sustainability and Strategic Audit
Students’ Activity Sheet #13
SOCIAL PERFORMANCE INDICATORS
Human rights performance indicators
ASPECTS
Percentage and total number of significant investment agreements and
contracts that include clauses incorporating human rights concerns, or that have
undergone human rights screening.
Percentage of significant suppliers, contractors, and other business partners
Investment and that have undergone human rights screening, and actions taken.
Procurement
Practices
Total hours of employee training on policies and procedures concerning aspects
of human rights that are relevant to operations, including the percentage of
employees trained.

Non-
Total number of incidents of discrimination and corrective actions taken.
discrimination
Freedom of
Operations and significant suppliers identified in which the right to exercise
Association
freedom of association and collective bargaining may be violated or at
and Collective
significant risk, and actions taken to support these rights.
Bargaining

Operations and significant suppliers identified as having significant risk for

Child Labor incidents of child labor, and measures taken to contribute to the effective
abolition of child labor.

Forced and Operations and significant suppliers identified as having significant risk for
Compulsory incidents of forced or compulsory labor, and measures to contribute to the
Labor elimination of all forms of forced or compulsory labor.

Security Percentage of security personnel trained in the organization’s policies or

Practices procedures concerning aspects of human rights that are relevant to operations.

Indigenous Total number of incidents of violations involving rights of indigenous people and
Rights actions taken.
Percentage and total number of operations that have been subject to human
Assessment
rights reviews and/or impact assessments.
Number of grievances related to human rights filed, addressed and resolved
Remediation
through formal grievance mechanisms.
 ACC 146 Sustainability and Strategic Audit
Students’ Activity Sheet #13

SOCIAL PERFORMANCE INDICATORS

Society performance indicators
ASPECTS
Percentage of operations with implemented local community engagement,
impact assessments, and development programs.
Local Operations with significant potential or actual negative impacts on local
Communities communities.
Prevention and mitigation measures implemented in operations with significant
potential or actual negative impacts on local communities.
Percentage and total number of business units analyzed for risks related to
corruption.
Corruption Percentage of employees trained in organization’s anti-corruption policies and
procedure.
Actions taken in response to incidents of corruption.
Public policy positions and participation in public policy development and
lobbying.
Public Policy
Total value of financial and in-kind contributions to political parties, politicians,
and related institutions by country.

Anti-Competitive Total number of legal actions for anticompetitive behavior, anti-trust, and
Behavior monopoly practices and their outcomes.

Monetary value of significant fines and total number of non-monetary sanctions

Compliance
for noncompliance with laws and regulations.

SOCIAL PERFORMANCE INDICATORS

Product Responsibility Performance Indicators
ASPECTS
Life cycle stages in which health and safety impacts of products and services
are assessed for improvement, and percentage of significant products and
Customer Health services categories subject to such procedures.
and Safety Total number of incidents of non-compliance with regulations and voluntary
codes concerning health and safety impacts of products and services during
their life cycle, by type of outcomes.
Type of product and service information required by procedures, and
percentage of significant products and services subject to such information
requirements.
Product and Total number of incidents of non-compliance with regulations and voluntary
Service codes concerning product and service information and labeling, by type of
Labeling outcomes.
Practices related to customer satisfaction, including results of surveys
measuring customer satisfaction.
 ACC 146 Sustainability and Strategic Audit
Students’ Activity Sheet #13
SOCIAL PERFORMANCE INDICATORS
Product Responsibility Performance Indicators
ASPECTS
Programs for adherence to laws, standards, and voluntary codes related to
marketing communications, including advertising, promotion, and sponsorship.
Marketing
Communications Total number of incidents of non-compliance with regulations and voluntary
codes concerning marketing communications, including advertising, promotion,
and sponsorship by type of outcomes.
Total number of substantiated complaints regarding breaches of customer
Customer
privacy
Privacy
and losses of customer data.
Monetary value of significant fines for noncompliance with laws and regulations
Compliance
concerning the provision and use of products and services.

Activity 3: Skill building

A. Economic Performance Indicator
B. Environment Performance Indicator
C. Social Performance Indicator

Identify whether the following aspects is under which of the following performance indicator.
1. Emissions, Effluents, and Waste
2. Product and Service Labeling
3. Customer Privacy
4. Forced and Compulsory Labor
5. Transport
6. Marketing Communications
7. Indirect Economic Impacts
8. Biodiversity
9. Local Communities
10. Corruption

Activity 4: What I Know Chart

Now let us check your final understanding of practitioner’s engagements. I hope that everything about
the topic is clear to you. This time you must fill out the What I Learned column

Activity 5: Check for understanding

1. Which of the following is under “`service Labelling”?
a. Life cycle stages in which health and safety impacts of products and services are assessed for
improvement, and percentage of significant products and services categories subject to such
procedures.
b. Total number of incidents of non-compliance with regulations and voluntary codes concerning
health and safety impacts of products and services during their life cycle, by type of outcomes.
c. Practices related to customer satisfaction, including results of surveys measuring
customer satisfaction.
 ACC 146 Sustainability and Strategic Audit
Students’ Activity Sheet #13
d. Total number of incidents of non-compliance with regulations and voluntary codes concerning
marketing communications, including advertising, promotion, and sponsorship by type of
outcomes.
 ACC 146 Sustainability and Strategic Audit
Students’ Activity Sheet #13
2. The following is under Environmental Performance Indicator except?
a. Training and Education
b. Emissions, Effluents, and Waste
c. Biodiversity
d. Energy
3. Which of the following is under “Occupational, Health and Safety”?
a. Percentage of total workforce represented in formal joint management–worker health
and safety committees that help monitor and advise on occupational health and safety
programs.
b. Total number and rate of new employee hires and employee turnover by age group, gender,
and region.
c. Benefits provided to full-time employees that are not provided to temporary or parttime
employees, by significant locations of operation.
d. Minimum notice period(s) regarding operational changes, including whether it is specified in
collective agreements.
4. The following is under Social Performance Indicator except?
a. Indirect Economic Impacts
b. Market Presence
c. Materials
d. Diversity and Equal Opportunity
5. Which of the following is not a type of Social Performance Indicator?
a. Labor Practices and Decent Work Performance Indicators
b. Total weight of waste by type and disposal method.
c. Human rights performance indicators
d. Society performance indicators

C. LESSON WRAP UP
You are done with this session! Let’s track your progress. Shade the session number you just
completed.

Activity 6: Think about learning! 🤔

Please read again the learning targets for the day. Were you able to achieve those learning targets? If
yes, what helped you achieve them? If no, what is the reason for not achieving them?
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1. In today’s session, which part of the lesson was least clear to you?
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 ACC 146 Sustainability and Strategic Audit
Students’ Activity Sheet #13
FAQs
What are the benefits of using a framework?
- Frameworks eliminate the need to write a lot of repetitive code that you will find being used in many
different applications. The advantage of efficiency will never be underestimated