Using resources sparingly is a central issue, with a company’s interests often substantially overlapping with environmental interests. From an environmental protection perspective, it is essential that the use of non-renewable resources (such as fossil fuels) in particular be minimised and that natural assets (such as soil and water) be dealt with especially responsibly. At the same time, companies can frequently save money by reducing their use of resources. These savings can then be put towards additional measures in the area of, for example, sustainability.
To achieve a comprehensive and proactive strategy, clear goals and a consistent management approach can help to identify trends early on, communicate change processes within a company and facilitate cooperation between various business divisions.
What needs to be borne in mind?
For this criterion’s performance indicators, the amounts of the various resources used should be disclosed, while in terms of the aspects, you should present your resource management policy.
Aspect 1:
Report on your resource efficiency goals and the planned goal achievement time frames and on the environmental aspects of your company’s activities.
Aspect 2:
Report on the strategies and concrete measures used to achieve these goals.
Aspect 3:
State whether previous goals were achieved and, if so, to what extent, and disclose any goals which were not achieved and why.
Aspect 4:
Report on the material risks arising from your business activities, your business relations and your products and/or services that are likely to have a negative impact on resources and ecosystems.
The term resources encompasses the materials used in or for corporate processes (e.g. fuels and land) and so-called ecosystem services. These services are rendered by natural systems and are used by companies, e.g. groundwater as part of a cooling system or insects that pollinate fruit plantations. For long-term use to be possible, it must be in harmony with the natural system in question.
Resource efficiency in the narrow sense is about increasing raw material productivity, in other words improving the ratio of resource input to the company’s output. In the broader sense, the criterion also encompasses the option of substituting critical resources with, for example, recycled, renewable or non-toxic alternatives.
Key Performance Indicators to criteria 11 to 12
Key Performance Indicator GRI SRS-301-1: Materials used
a. Total weight or volume of materials that are used to produce and package the organization’s primary products and services during the reporting period, by:
i. non-renewable materials used;
ii. renewable materials used.
Key Performance Indicator GRI SRS-302-1: Energy consumption
a. Total fuel consumption within the organization from non-renewable sources, in joules or multiples, and including fuel types used.
b. Total fuel consumption within the organization from renewable sources, in joules or multiples, and including fuel types used.
c. In joules, watt-hours or multiples, the total:
i. electricity consumption
ii. heating consumption
iii. cooling consumption
iv. steam consumption
d. In joules, watt-hours or multiples, the total:
i. electricity sold
ii. heating sold
iii. cooling sold
iv. steam sold
e. Total energy consumption within the organization, in joules or multiples.
f. Standards, methodologies, assumptions, and/or calculation tools used.
g. Source of the conversion factors used.
Key Performance Indicator GRI SRS-302-4: Reduction of energy consumption
a. Amount of reductions in energy consumption achieved as a direct result of conservation and efficiency initiatives, in joules or multiples.
b. Types of energy included in the reductions; whether fuel, electricity, heating, cooling, steam, or all.
c. Basis for calculating reductions in energy consumption, such as base year or baseline, including the rationale for choosing it.
d. Standards, methodologies, assumptions, and/or calculation tools used.
Key Performance Indicator GRI SRS-303-3: Water withdrawal
a. Total water withdrawal from all areas in megaliters, and a breakdown of this total by the following sources, if applicable:
i. Surface water;
ii. Groundwater;
iii. Seawater;
iv. Produced water;
v. Third-party water.
b. Total water withdrawal from all areas with water stress in megaliters, and a breakdown of this total by the following sources, if applicable:
i. Surface water;
ii. Groundwater;
iii. Seawater;
iv. Produced water;
v. Third-party water, and a breakdown of this total by the withdrawal sources listed in i-iv.
c. A breakdown of total water withdrawal from each of the sources listed in Disclosures 303-3-a and 303-3-b in megaliters by the following categories:
i. Freshwater (≤1,000 mg/L Total Dissolved Solids);
ii. Other water (>1,000 mg/L Total Dissolved Solids).
d. Any contextual information necessary to understand how the data have been compiled, such as any standards, methodologies, and assumptions used.
Key Performance Indicator GRI SRS-306-3: Waste generated
a. Total weight of waste generated in metric tons, and a breakdown of this total by composition of the waste.
b. Contextual information necessary to understand the data and how the data has been compiled.
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Key Performance Indicator EFFAS E04-01
Total waste in tonnes. Link
Key Performance Indicator EFFAS E05-01
Percentage of total waste which is recycled. Link
Key Performance Indicator EFFAS E01-01
Energy consumption, total. Link
Reporting in line with the German CSR Directive Implementation Act
(German legislation implementing the Directive 2014/95/EU)
If you also wish to use your Code declaration to comply with the reporting obligation in accordance with the CSR Directive Implementation Act (CSR-RUG), the checklist below will give you guidance regarding how the Code Office checks it for formal completeness. You can provide the relevant information concerning environmental matters under criteria 11 to 13. Questions set in italics are already covered in your responses to the corresponding Code aspects.
1. Report on the management policy pursued:
a.Goals and planned goal achievement time frames (criterion 12, aspect 1, and criterion 13, aspect 1).
b. How corporate governance is incorporated into the policy.
c. Strategies and concrete measures for achieving the goals (criterion 12, Aspect 2, and criterion 13, aspect 3).
d. Internal processes for monitoring implementation of the measures.
2. Report on the results of the policy:
a. Whether and to what extent previous goals were achieved (criterion 12, Aspect 2, and criterion 13, aspect 4).
b. Whether and how it is determined that the policy needs modifying and what conclusions are then drawn.
3. Report on the risks:
a. How the risks were identified and the material risks were filtered out (due diligence processes).
b. Material risks arising from your business activities that are highly likely to have a negative impact on resources and ecosystems (criterion 12, aspect 4).
c. Material risks arising from your business relations that are highly likely to have a negative impact on resources and ecosystems (criterion 12, aspect 4).
d. Material risks arising from your products and services that are highly likely to have a negative impact on resources and ecosystems (criterion 12, aspect 4).