The company states how and what performance indicators related to sustainability are integrated into its periodical internal planning and control processes. It discloses how suitable processes ensure reliability, comparability and consistency of the data used for internal management and external communication.

For strategic corporate goals in the area of sustainability to be achieved, the progress made must be regularly recorded to enable targeted adaptation of the measures implemented as necessary. This calls not only for especially clearly formulated goals (see criterion 3), but also for their measurement based on suitable performance indicators. In particular, the achievement of interim goals can be used to internally and externally communicate the progress made in the area of sustainability.

What needs to be borne in mind?
This criterion is primarily about using data which is collected regularly for the internal and external presentation of your progress in the area of sustainability. You should state how you guarantee the quality of such qualitative and quantitative data. Additionally and in particular, the correlation between the goals contained in the sustainability strategy and the information recorded should be made clear.
Here, indicators taken from, for example, the GRI and EFFAS can be used as performance indicators. These may, however, be collated in different ways or combined with other key figures depending on the level within the company. You can, of course, voluntarily supplement the performance indicators used within the Sustainability Code with other relevant key figures that monitor your progress in the area of sustainability. You should therefore report on the key performance indicators you use to make the success of your strategy visible.

Aspect 1:
State which performance indicators are measured to manage and monitor your sustainability goals.

Aspect 2:
State how you ensure the reliability, comparability and consistency of the data.
The term performance indicator refers to metrics that measure a company’s sustainability performance in qualitative or quantitative form. The indicators can be used both within internal controlling and management and in external communication. Examples of performance indicators include energy consumption per tonne of produced product, paper consumption per employee or the proportion of women in senior management.
Reliability means that the same result would be achieved if the measuring process were repeated under the same conditions, indicating the result was not a product of chance. In terms of implementation, this means, for example, that the data is collected using the same methodology at all of a company’s sites in order to keep it consistent and for it to be combined.

Indicators applied internally should ideally remain comparable over time in order to make any changes visible. This means, for example, that temporary employees should not be included in the company headcount one year, only to be excluded the next. If possible, indicators which are communicated externally should correspond with generally accepted standards to allow you to compare your company with others.

Consistency in this context means that the metrics you choose really are suitable for ascertaining whether or not you have achieved your goal. If, for example, you set a goal of reducing your company’s entire energy consumption, but are only able to measure its electricity consumption, there is information missing (e.g. on the consumption of gas for heating and hot water) and the indicator is not consistent. Additionally, your basis of assessment must remain unchanged throughout the period under review in order to make your results meaningful.
Key Performance Indicator GRI SRS-102-16: Values

a. A description of the organization’s values, principles, standards, and norms of behavior.


Key Performance Indicator EFFAS S06-01
Percentage of total suppliers and supply chain partners screened for compliance in accordance with ESG-criteria. Link

Key Performance Indicator EFFAS S06-02
Percentage of suppliers and supply chain partners audited for ESG compliance. Link


The key performance indicators for us are recorded step by step and used to manage our long-term sustainability focus. Developments and progress in the field of sustainability are continuously monitored and evaluated using internal key performance indicator monitoring systems. The further development of sustainability controlling is being consistently pursued.

For all four strategic areas of DEKRA's sustainability strategy, Environment & Climate, Employees & Society, Management & Governance, and Supply & Value Chain, figures are recorded and checked for plausibility by experts, key performance indicators are formed, analyzed and evaluated, and specific measures are derived. The corresponding figures are integrated into regular internal and external reporting.

In environmental and climate management, the focus is on energy consumption figures and greenhouse gas emissions. Energy consumption is analyzed in terms of electricity, heating/cooling and renewable energies. Regarding greenhouse gas emissions, the areas of energy consumption, business travel, vehicle fleet, and waste management are also analyzed annually in terms of emissions. In addition, figures on paper consumption, recycling paper, and printing behavior are evaluated. The evaluation of key figures on water and wastewater as well as waste and recycling will be built up and expanded step by step until 2025.
In the social area, developments in the field of occupational health and safety as well as human resources figures relating to the development of our employee numbers, fluctuation, and diversity are monitored. This includes occupational accidents, gender and age distribution, and internationality. A systematic employee survey is used to survey and evaluate employee satisfaction and "commitment" in general and on specific topics such as diversity and inclusion or integrity. The training and development times of employees are gradually being collected and will be used in the future via the internal learning management system to continuously develop the development opportunities for our employees.

In the field of integrity and compliance, among other things, developments in the area of compliance training and training participant numbers as well as reported suspicious cases and corresponding responses are evaluated. Regarding information security and data privacy, developments relating to internal training are evaluated step by step.

Internal risk assessment and audit processes are also used to check compliance with internal rules and requirements - also about sustainability - and to report internally.

We will also gradually evaluate the proportion of explicitly sustainability-related services and solutions in our portfolio. We have the target to increase our revenue with sustainability-related services and solutions and therefore elaborate respective numbers to monitor the progress in this high-potential corporate focus area and the market of TIC-related sustainability services.

We of course monitor the developments in comparison to our targets with respect to revenue and EBIT developments as well as with respect the future relevant business fields (see also our annual and financial reports).

In the area of procurement and supply chain management, the key figures and developments of suppliers committed to our sustainability requirements as well as checked and audited suppliers will be monitored and evaluated. In addition, the number and rate of participants in sustainability training courses within the procurement teams are monitored.

Our formal sustainability reporting according to The Sustainability Code and the respective set of Global Reporting Initiative (GRI) indicators was verified by an external auditor in 2021.

In 2022, we have continued to work on the ongoing optimization of our data quality and respective steering capabilities. An example in this respect are the internal guidelines for our environmental data management, which further improve our environmental and climate reporting. Another example is the use of results of our improved global employee engagement survey.

Moreover, as an element of external controlling and assessment, our reporting input for the EcoVadis rating has been assessed and achieved a platinum rating with a scoring of 78/100.

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