Investments aligned with this Strategic Goal aim to decrease global greenhouse gas (GHG) emissions from the processes of manufacturing through such pathways as decreasing energy use; increasing the length of use of items through consumer education; and recycling, refurbishing, repurposing, or upcycling goods for future use.
Investors interested in deploying this strategy should consider the scale of the addressable problem, what positive outcomes might be, and how important the change would be to the people (or planet) experiencing it.
Key questions in this dimension include:
Investments in this Strategic Goal aim to reduce GHG emissions resulting from manufacturing, which are comprised of emissions from the fabrication of all products except for energy products (for example, motor gasoline or coal tar) and the energy used for construction (1). Manufactured products include, for example, steel, machinery, textiles, and concrete.
Further complicating the climate change mitigation challenge in manufacturing, many manufactured products—such as chemical products, plastics, or metals—are key components of products which are themselves essential to mitigating climate change. As one example, solar arrays, which are critical for renewable energy, are composed of multiple, manufactured component parts that each have varying degrees of emissions during fabrication. Similarly, chemical products are a non-replaceable component of multiple low-carbon technologies, especially weatherization materials, which will only become more essential with more extreme weather events (2). To mitigate global climate change, the world must continue to rapidly develop and deploy low-carbon products—such as solar arrays and weatherization materials—while simultaneously mitigating the emissions created as a result of their manufacture.
For example, nitrogen trifluoride (NF3), released by semiconductor production, has more than 17,000 times the planetary impact of CO2 (3).
Though the carbon-emissions intensity of some manufacturing processes has improved through technological innovation and other mechanisms, global GHG emissions from manufacturing remain a deep and increasing problem as demand for manufactured products continues to grow worldwide. Key examples include the following.
With global population and materials consumption each growing, GHG emissions from manufacturing take on ever-increasing importance. Without meaningful decreases in such emissions, there will be no viable pathway to limiting temperature rise to well below 2 degrees Celsius, let alone 1.5 degrees Celsius.
Investments aiming to reduce GHG emissions from manufacturing can:
Note: See more about the GIIN’s resources on Climate Finance.
Industry accounts for roughly 30% of total worldwide GHG emissions, of which manufacturing accounts for roughly 98% of total direct CO2 emissions (9). Emissions by manufacturing sub-sectors are considered below:
Finally, in addition to the major impact many manufacturing sub-sectors have on global climate change, unsafe working conditions and human rights abuses are also often prevalent. In one of the best-known examples, the Rana Plaza garment factory collapse in Bangladesh killed 1,138 workers (10). As workers in the manufacturing sector tend to be low-income, sometimes migrant workers, they are particularly vulnerable and susceptible to corporate abuse (14). While seeking to mitigate climate change through manufacturing, investors should also focus on worker health and safety. For investment approaches pertaining to safe and equitable workplaces, as well as further information on this issue, please refer to the IRIS+ Quality Jobs theme.
Investors interested in deploying this strategy should consider whom they want to target, as almost every strategy has a host of potential beneficiaries. While some investors may target women of color living in a particular rural area, others may set targets more broadly, e.g., women. Investors interested in targeting particular populations should focus on strategies that have been shown to benefit those populations.
Key questions in this dimension include:
As with any Strategic Goal to mitigate the global challenge of climate change, the ultimate target stakeholders are the global population and the planet itself. This said, this Strategic Goal most helps the following target stakeholders.
Companies: Energy-efficient means of manufacturing ultimately generate cost savings, helping companies’ long-term financial performance. A growing body of research suggests that sell-side analysts view companies’ commitment to corporate social responsibility as positively correlated to future performance expectations (15). In addition, in a world increasingly constrained by natural resources, companies which adopt more climate-friendly approaches to manufacturing ensure both their own and the planet’s long-term sustainability. Finally, strengthening supply chains to make them more resilient creates additional benefits for companies throughout the supply chain.
Consumers: By purchasing more climate-friendly brands and products where possible, consumers can lower their own carbon footprints. In one example, fashion consumers can choose cellulosic fabrics like rayon or Tencel over fossil fuel–derived fabrics like polyester. Reducing clothing purchases can save expenditures over time, a consumer behavior perhaps most famously encouraged by the outdoors clothing company Patagonia in its well-known, “Don’t Buy This Jacket” New York Times advertisement (16). Consumers also stand to benefit from remanufacturing efforts, with apparel or footwear made from recycled PET (such as waste nylon fishing line or water bottles) expanding consumer choice and opening up a greater range of sustainability-friendly consumer products.
Target stakeholders—companies, consumers, and manufacturing sector workers—are worldwide, though regions with large manufacturing industries, such as China, India, and Japan, will see outsized impacts.
Dimensions of Impact: CONTRIBUTION
Investors considering investing in a company or portfolio aligned with this strategy should consider whether the effect they want to have compares to what is likely to happen anyway. Is the investment's contribution ‘likely better’ or ‘likely worse’ than what is likely to occur anyway across What, How much and Who?
Key questions in this dimension include:
Organizations can consider contribution at two levels—enterprise (investee) and investor. At the enterprise level, contribution is “the extent to which the enterprise contributed to an outcome by considering what would have otherwise happened in absence of their activities (i.e. a counterfactual scenario).” To learn more about methods for assessing counterfactuals, see the Impact Management Project. Investments aligned with this Strategic Goal can contribute greatly toward reducing overall GHG emissions as follows.
Signal that Impact Matters: By investing in technologies, products, services, and solutions that support the transition towards lower-emissions manufacturing practices, investors send a clear message that the manufacturing sector must take bold action to move away from carbon-intensive practices. Investors can also signal that impact matters by choosing not to invest in companies that are not adopting climate-friendly practices.
Engage Actively: Investors can proactively engage management teams in the manufacturing sector to improve their environmental and social performance. For further background on pathways for sustainable business leadership on the road to 2030, see the Ceres Roadmap 2030. Investors can influence companies to make industrial processes more efficient by adopting renewable energy, implementing more energy-efficient manufacturing, and recycling materials in line with the concept of the Circular Economy.
Grow New or Undersupplied Markets: Capital-intensive and time-consuming research and development of new technologies will be needed to reform the manufacturing sector. Such technologies range from innovations in energy and resource efficiency to artificial intelligence deployed to track and optimize resource usage in factories. Investors with higher risk appetites can provide the necessary patient capital to help develop and scale such technologies.
Provide Flexible Capital: New technologies and products needed to transition the manufacturing sector to a lower-emissions future are likely at early stages of development. Such products and technologies have higher credit risks and therefore may need some flexibility on part of the investor. Investors can provide catalytic capital that enables new innovation, growth, and scale for lower-emissions manufacturing technologies.
Dimensions of Impact: HOW MUCH
Investors deploying capital into investments aligned with this strategy should think about how significant the investment's effect might be. What is likely to be the change's breadth, depth, and duration?
Key questions in this dimension include:
All of the world's population stands to benefit from investments in this Strategic Goal. In addition to those groups outlined above, those particularly affected by investments aligning with this strategic goal would include the 20% of the global workforce in the manufacturing industry, as well as the estimated 3 million people who live in communities surrounding industrial areas (17,18). The transition to sustainable manufacturing practices decreases global GHG emissions, leading to a more sustainable global future and improving air quality and health outcomes for populations living close to manufacturing facilities.
Because of the scale of manufacturing, investments in this Strategic Goal can provide considerable scale of change. For example, a building being constructed in Atlanta is using technology that takes captured CO2 and injects it into concrete as it is mixed, sequestering the carbon: 1.5 million pounds of CO2 in this case, equivalent to 800 acres of forest in a year (19). Over the past 50 years, the steel industry has invested in research and technology to create new grades of advanced and ultra-high-strength steels, dramatically reducing its use of energy. Producing one ton of steel today requires just 40% of the energy required in 1960 (20).
Key questions in this dimension include:
The following are impact risk factors for investments in line with this Strategic Goal.
If these risk factors were to materialize, investors would fail to create the intended impact—reducing GHG emissions from the manufacturing sector—thereby failing to mitigate the risks of climate change.
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This mapped evidence shows what outcomes and impacts this strategy can have, based on academic and field research.
Fischedick M., J. Roy, A. Abdel-Aziz, A. Acquaye, J.M. Allwood, J.-P. Ceron, Y. Geng, H. Kheshgi, A. Lanza, D. Perczyk, L. Price, E. Santalla, C. Sheinbaum, and K. Tanaka: Industry. In: Climate Change 2014: Mitigation of Climate Change. Contribution of Working Group III to the Fifth Assessment Report of the Intergovernmental Panel on Climate Change [Edenhofer, O., R. Pichs-Madruga, Y. Sokona, E. Farahani, S. Kadner, K. Seyboth, A. Adler, I. Baum, S. Brunner, P. Eickemeier, B. Kriemann, J. Savolainen, S. Schlömer, C. von Stechow, T. Zwickel and J.C. Minx (eds.)]. Cambridge University Press, Cambridge, United Kingdom and New York, NY, USA. (2014).
Eccles, Robert and George Serafeim. “The Impact of Corporate Social Responsibility on Investment Recommendations: Analysts’ Perceptions and Shifting Institutional Logics.” Strategic Management Journal, Volume 36, Issue 7, pp. 1053-1081, (2015).
Czigler, Thomas, Sebastian Reiter, Patrick Schulze, and Ken Somers. “Laying the foundation for zero-carbon cement.” McKinsey. (2020).
The World Bank. “How Much Do Our Wardrobes Cost to the Environment?” (2019).
“Reimagining industrial operations.” McKinsey Quarterly. (2020).
The Ellen MacArthur Foundation. “Financing the Circular Economy: Capturing the Opportunity.” (2020).
Each resource is assigned a rating of rigor according to the NESTA Standards of Evidence.
This starter set of core metrics — chosen from the IRIS catalog with the input of impact investors who work in this area — indicate performance toward objectives within this strategy. They can help with setting targets, tracking performance, and managing toward success.
Amount of greenhouse gas (GHG) emissions mitigated by the organization during the reporting period. This should include GHG emissions reductions from direct and indirect sources.
Greenhouse Gas Emissions Sequestered (PI9878) + Greenhouse Gas Emissions Avoided (PI2764) + Greenhouse Gas Emissions Reduced (OI4862)
Organizations should footnote all assumptions used, including detailed information on calculation methodology. See usage guidance for further information.
This measure should include greenhouse gas emissions reductions from direct and indirect sources (Scopes 1-3). Organizations may find The GHG Protocol for Project Accounting helpful in calculating this metric.
To understand the key indicator that will be used to measure the outcome (reduced GHG emissions), which is a critical step in measuring progress toward the Strategic Goal.
Amount of greenhouse gases (GHG) emitted through the organization’s operations during the reporting period.
Greenhouse Gas Emissions: Direct (OI4112) + Greenhouse Gas Emissions: Indirect (OI9604)
Organizations should footnote all assumptions used including detailed information on their calculation methodology. See usage guidance for further information.
This metric is intended to capture the total amount of greenhouse gases emitted during the reporting period. To disaggregate types of greenhouse gas emissions, organizations are encouraged to report Greenhouse Gas Emissions Types (OI5732).
The Greenhouse Gas Protocol (GHG Protocol) is the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions. The GHG Protocol defines direct (Scope 1) emissions as emissions from sources that are owned or controlled by the reporting entity. The GHG Protocol defines indirect (Scopes 2-3) emissions as emissions that are a consequence of the activities of the reporting entity, but occur at sources owned or controlled by another entity.
To see the standard and guidance on calculating this measure, reference The GHG Protocol Corporate Accounting and Reporting Standard. Further resources are available at the GHG Protocol Calculation Tools page.
To understand the total emissions produced by the organization’s activities, which is key in understanding the organization’s contributions toward creating and mitigating climate change.
Amount of greenhouse gases (GHG) emitted by the product over its lifetime.
N/A
Organizations should footnote all assumptions used, including emissions calculation assumptions/tools used.
This metric is intended to capture the potential GHG emissions of the product during its useable lifetime. This calculation should not include GHG emissions related to the production or transport of the product.
Organizations may find the GHG Protocol’s Calculation Tools helpful in calculating this metric, as well as the Product Life Cycle Accounting and Reporting Standard.
To understand the amount of emissions produced by products sold by the organization, a critical data point in assessing the organization’s contribution toward mitigating climate change.
Amount of greenhouse gases (GHG) that would have been emitted by the replaced product during the lifetime of the organization’s product.
N/A
Organizations should footnote the details on the product replaced, source for its GHG emissions information, and other calculation assumptions.
This metric is intended to capture the GHG emissions of the product that is being replaced by the organization’s product, over the lifetime of the organization’s product. This calculation should not include GHG emissions related to the production or transport of the product.
Organizations may find the GHG Protocol’s Calculation Tools helpful in calculating this metric, as well as the Product Life Cycle Accounting and Reporting Standard.
To understand the amount of emissions produced by products replaced by the organization’s products, which provides a helpful data point in assessing the degree to which the company is contributing toward GHG reductions.
Indicates greenhouse gas emissions mitigation types applied by the organization during the reporting period. Choose all that apply:
Greenhouse emission reductions from fuel combustion
Greenhouse gas emission reductions from industrial processes (non-combustion, chemical reaction, fugitive, other)
Greenhouse gas emission reductions from land use, land use change, and forestry
Greenhouse gas emissions reductions from livestock
Greenhouse gas emissions reductions due to products sold
Greenhouse gas emissions reductions due to services sold
Greenhouse gas emissions reductions from waste handling and disposal
Greenhouse gas emissions avoided from product replacements
Greenhouse gas emissions avoided due to carbon offsets sold
Greenhouse gas emissions avoided due to carbon offsets purchased
Greenhouse gas emissions sequestered from land use, land use change, and forestry
Greenhouse gas emissions sequestered from Carbon Capture and Storage
Other (describe)
N/A
Organizations should footnote all assumptions used, including source(s) of data.
This metric is intended to capture the different types of greenhouse gas emissions mitigation types.
This metric should be used in conjunction with Greenhouse Gas Emissions Reductions: Total (OI5951), Greenhouse Gas Emissions Avoided: Total (PI2764), Greenhouse Gas Emissions Reductions: Total (OI4862), and Greenhouse Gas Emissions Mitigated: Total (OI5951).
This data originates is drawn from the company itself, which indicates how they are mitigating greenhouse gas emissions.
To understand how the organization is mitigating greenhouse gas emissions.
Amount of greenhouse gas (GHG) emissions reduced by the organization during the reporting period.
N/A
Organizations should footnote all assumptions used, including detailed information on calculation methodology. See usage guidance for further information.
This metric is intended to capture the total amount of greenhouse gas emissions that were reduced by the organization during the reporting period.
This metric should be used in combination with Greenhouse Gas Emissions Mitigation Types (OI9839) in order to disaggregate the types of greenhouse gas emissions reductions relevant to the organization’s activities.
This measure should include greenhouse gas emissions reductions from direct and indirect sources (Scopes 1-3). Organizations may find The GHG Protocol for Project Accounting helpful in calculating this metric.
To understand the reductions in GHG emissions that the organization has accomplished, which is key in assessing whether the organization is actively working toward mitigating climate change.
Amount of greenhouse gas (GHG) emissions avoided by the organization during the reporting period
Reporting Period
The reporting period is the time from the Report Start Date (OD6951) to the Report End Date (OD7111).
N/A
Organizations should footnote all assumptions used, including detailed information on calculation methodology. See usage guidance for further information.
This metric is intended to capture the total amount of greenhouse gas emissions that were avoided by the organization during the reporting period.
This metric should be used in combination with Greenhouse Gas Emissions Mitigation Types (OI9839) in order to disaggregate the types of greenhouse gas emissions avoidance relevant to the organization’s activities.
Organizations may find The GHG Protocol Corporate Accounting and Reporting Standard helpful in calculating this metric.
To understand the GHG emissions that the organization has avoided creating, a helpful metric in assessing whether the organization is actively working toward mitigating climate change.
Amount of the product/service produced by the organization during the reporting period.
N/A
Organizations should footnote all assumptions used.
This metric is intended to describe the amount of the product that has been manufactured or the volume of the product that has been cultivated by the organization during the reporting period.
Organizations selling different types of products/services should consider reporting against each type of different product/service separately.
To understand the number or volume of the product or service produced, which is a key data point in assessing GHG emitted in manufacturing.
Amount of the product/service sold by the organization during the reporting period.
N/A
Organizations should footnote all assumptions used.
This metric is intended to describe the amount or volume of the product that has been sold by the organization during the reporting period.
Organizations selling different types of products/services should consider reporting against each type of different product/service separately.
To understand the number or volume of the product or service sold, which is a key data point in assessing GHG emissions of a company.
While the above core metrics provide a starter set of measurements that can show outcomes of a portfolio targeted toward this goal, the additional metrics below — or others from the IRIS catalog — can provide more nuance and depth to understanding your impact.
Amount of greenhouse gases (GHG) emitted through the organization’s operations from direct emissions sources during the reporting period.
N/A
Organizations should footnote all assumptions used including detailed information on their calculation methodology. See usage guidance for further information.
The Greenhouse Gas Protocol (GHG Protocol) is the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions. The GHG Protocol defines direct (Scope 1) emissions as emissions from sources that are owned or controlled by the reporting entity. To see the standard and guidance on calculating this measure, reference The GHG Protocol Corporate Accounting and Reporting Standard. Further resources are available at the GHG Protocol Calculation Tools page.
To understand the amount of emissions produced directly by the organization, a key data point in assessing the organization’s contribution toward mitigating climate change.
Amount of greenhouse gases (GHG) emitted through the organization’s operations from indirect emissions sources during the reporting period.
N/A
Organizations should footnote all assumptions used including detailed information on their calculation methodology. See usage guidance for further information.
The Greenhouse Gas Protocol (GHG Protocol) is the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions. The GHG Protocol defines indirect (Scopes 2-3) emissions as emissions that are a consequence of the activities of the reporting entity, but occur at sources owned or controlled by another entity.
To see the standard and guidance on calculating this measure, reference The GHG Protocol Corporate Accounting and Reporting Standard. Further resources are available at the GHG Protocol Calculation Tools page.
To understand the amount of emissions produced indirectly by the organization, a key data point in assessing the organization’s contribution toward mitigating climate change.
Indicates whether the organization implements a strategy to reduce greenhouse gas (GHG) emissions.
N/A
Organizations should footnote the details of the strategy, the type/scope of emissions focused on, how the strategy is being implemented, and specific reduction targets. See usage guidance for further information.
This metric is intended to provide detailed information on the greenhouse gas emissions strategy in place but does not provide an evaluation of the success with which the strategy is implemented.
To understand whether or not the organization has a dedicated strategy to reduce emissions that contribute to climate change.
Describes the quantifiable social and environmental targets set by the organization.
N/A
Organizations should footnote details on specific targets, timeframes for accomplishing these targets, and how results will be measured for these targets. See usage guidance for further information.
This metric is intended to capture what targets the organization sets for their social and environmental goals. In this Climate Change Mitigation theme, this metric can be used to capture Greenhouse Gas (GHG) emissions targets and emissions mitigation targets. For more information on setting targets, reference the Science Based Targets Initiative (SBTI) Step by Step Guide.
Social and/or environmental targets are typically consistent with the organization’s mission, and are specific, measurable, attainable, relevant, and time-bound. Metrics can be used to measure progress towards these goals.
To understand what goals the organization has set for its social and environmental impact, including its GHG emissions.
Amount of greenhouse gas (GHG) emissions reduced by the organization during the reporting period.
N/A
Organizations should footnote all assumptions used, including detailed information on calculation methodology. See usage guidance for further information.
This metric is intended to capture the total amount of greenhouse gas emissions that were reduced by the organization during the reporting period.
This metric should be used in combination with Greenhouse Gas Emissions Mitigation Types (OI9839) in order to disaggregate the types of greenhouse gas emissions reductions relevant to the organization’s activities.
This measure should include greenhouse gas emissions reductions from direct and indirect sources (Scopes 1-3). Organizations may find The GHG Protocol for Project Accounting helpful in calculating this metric.
To understand the reductions in GHG emissions that the organization has accomplished, which is key in assessing whether the organization is actively working toward mitigating climate change.
Indicates greenhouse gas emissions mitigation types applied by the organization during the reporting period. Choose all that apply:
Greenhouse emission reductions from fuel combustion
-Greenhouse gas emission reductions from industrial processes (non-combustion, chemical reaction, fugitive, other)
-Greenhouse gas emission reductions from land use, land use change, and forestry
-Greenhouse gas emissions reductions from livestock
-Greenhouse gas emissions reductions due to products sold
-Greenhouse gas emissions reductions due to services sold
-Greenhouse gas emissions reductions from waste handling and disposal
-Greenhouse gas emissions avoided from product replacements
-Greenhouse gas emissions avoided due to carbon offsets sold
-Greenhouse gas emissions avoided due to carbon offsets purchased
-Greenhouse gas emissions sequestered from land use, land use change, and forestry
-Greenhouse gas emissions sequestered from Carbon Capture and Storage
-Other (describe)
N/A
Organizations should footnote all assumptions used, including source(s) of data.
This metric is intended to capture the different types of greenhouse gas emissions mitigation types.
This metric should be used in conjunction with Greenhouse Gas Emissions Reductions: Total (OI5951), Greenhouse Gas Emissions Avoided: Total (PI2764), Greenhouse Gas Emissions Reductions: Total (OI4862), and Greenhouse Gas Emissions Mitigated: Total (OI5951).
This data originates is drawn from the company itself, which indicates how they are mitigating greenhouse gas emissions.
To understand how the organization is mitigating greenhouse gas emissions.
Percentage of revenue that the organization earns from projects and services designed to deliver a specific social or environmental benefit during the reporting period.
Revenue from products/services designated divided by Sales Revenue (PI1775)
Organizations should footnote examples of products and services categorized as providing social/environmental benefit. See usage guidance for further information.
This metric is intended to capture the percent of the organization’s total revenue deriving from products and services designed to deliver a specific social or environmental benefit. Products and services designed to deliver a specific environmental benefit could include providing commercial solar panels to replace kerosene lanterns as the stakeholder’s energy source, or electric vehicles that reduce the number of high-GHG vehicles in use.
This metric aligns with TCFD’s Revenues/savings from investments in low-carbon alternatives (e.g., R&D, equipment, products or services), SASB RT-EE-410a.3 (Revenue from renewable energy-related and energy efficiency-related products) and RT-CP-410a.2 (Revenue from products that are reusable, recyclable, and/or compostable).
To understand how much of the organization’s core business is derived from socially and environmentally positive products and services.
Ratio of the organization’s emissions normalized by revenue.
Greenhouse Gas Emissions: Total (OI479) / Total Revenue (FP6510)
Organizations should footnote all assumptions used, including sources of data.
This metric normalizes Greenhouse Gas (GHG) emissions by total revenue as a means to compare emissions between companies. For further information on how to collect this data, see usage guidance in the metric records for Greenhouse Gas Emissions: Total (OI479) and Total Revenue (FP6510).
This metric is sourced from GRI Disclosure 305-4.
To understand the amount of GHG emissions produced as a result of the organization’s activities as a function of its total revenue, which is helpful in comparing GHG emissions between companies of different sizes.
Indicates whether the organization has practices in place to manage the product life beyond the point of sale.
N/A
Organizations should footnote the details about their product lifecycle management practices. See usage guidance for further information.
This metric is intended to capture how an organization manages the environmental footprint of its product(s) beyond the point of sale, throughout the product’s life. Product lifecycle management relies on the principle of a circular economy – an economy that is restorative by design, and which aims to keep products, components, and materials at their highest utility and value at all times.
Examples of product lifecycle practices to footnote could include: – Product take-back, which includes reclaiming used products from end-consumers for redistribution (post refurbishment or remanufacturing), recycling, or safe disposal; – Reuse programs involving redistribution initiatives towards underserved populations, subject to state or local laws; – Product/service design intended to prolong durability or to rely on inputs with a circular option (reusable materials, renewable energy, etc.); – Technology investments that enable circular business models; – Product recycling that returns recovered biological resources to the biosphere and extracts biochemicals from organic waste.
Organizations can refer to the Ellen MacArthur Foundation or the International Organization for Standardization for further guidance.
This metric aligns with SASB CG-BF-410a.1 Description of efforts to manage product lifecycle impacts and meet demand for sustainable products.
To understand whether the organization has practices in place to manage the products and services produced after the sale, a key measure in understanding the organization’s ability to manage and reduce GHG emissions across the product lifecycle.
Amount of reduction in energy consumption achieved as a direct result of energy conservation and efficiency initiatives employed by the organization during the reporting period.
N/A
Organizations should footnote the details on energy conservation techniques, type of energy conserved, and all assumptions used. See usage guidance for further information.
This metric is intended to measure the amount of energy saved by the organization through specific energy-efficiency improvements. Improvements can be made as a result of energy-efficient construction/renovation investments within the organization’s operations or as a result of improvements to reduce the amount of energy needed to carry out the same processes or tasks. It is not intended to capture reduction in energy consumption that results from reduced organizational activities (e.g. partial outsourcing).
Organizations are encouraged to report this metric in conjunction with Energy Generated for Use: Total (OI9624), Energy Purchased: Total (OI8825), and Energy Conservation Strategy (OI4531).
To understand how much the organization has reduced its energy consumption through energy conservation and efficiency efforts, which is helpful in assessing the organization’s overall environmental effects.
Amount of purchased energy consumed by the organization during the reporting period. Reporting Period – The reporting period is the time from the Report Start Date (OD6951) to the Report End Date (OD7111).
N/A
Organizations should footnote all assumptions used.
This metric is intended to capture the amount of energy purchased by the organization during the reporting period. Adding Energy Generated for Use: Total (OI9624) with Energy Purchased: Total (OI8825) should equal the total energy consumed by the organization during the reporting period.
Organizations are further encouraged to disaggregate this number by Energy Purchased: Non-Renewable (OI1496) and Energy Purchased: Renewable (OI3324).
To understand how much energy the organization purchased during the reporting period, which is useful in assessing its overall environmental effects.
Amount of energy generated and consumed by the organization during the reporting period.
N/A
Organizations should footnote all assumptions used.
This metric is intended to capture the amount of energy produced and used by the organization. For example, if an organization installed solar panels at its factory, it would report the amount of energy produced and used from those panels. Adding Energy Generated for Use: Total (OI9624) with Energy Purchased: Total (OI8825) should equal the total energy consumed by the organization during the reporting period.
Organizations are encouraged to disaggregate this metric using Energy Generated for Use: Non-renewable (OI1495) and Energy Generated for Use: Renewable (OI2496).
To understand how much energy the organization generated for use during the reporting period, which is useful in assessing its overall environmental effects.
Amount of waste created by the organization’s operations during the reporting period.
N/A
Organizations should footnote all assumptions used, including the type(s) of waste produced.
This metric is intended to capture the amount of waste produced as a function of the organization’s operations. This metric may be further disaggregated using Waste Produced: Hazardous Waste (OI1346) and Waste Produced: Non-Hazardous Waste (OI7442).
To understand the degree to which the organization, as a function of its manufacturing activities, is producing waste.
Amount of waste disposed by the organization during the reporting period.
N/A
Organizations should footnote all assumptions used, including the type(s) of waste disposed.
This metric is intended to capture the amount of waste disposed through the organization’s operations. This metric may be further disaggregated using Waste Disposed: Recycled/Reused (OI2535), Waste Disposed: Landfill (OI4483), Waste Disposed: Incinerated (OI8357), Waste Disposed: Other (OI8843), and Waste Disposed: Composted (OI9847).
To understand the degree to which the organization, as a function of its manufacturing activities, is disposing of waste.
Amount of waste reduced by the organization during the reporting period through programs for substitution, recycling, or recovery.
N/A
Organizations should footnote all assumptions used.
This metric is intended to capture waste reductions achieved strictly through the organization’s operations. Organizations that wish to report on waste reductions achieved through the sale of products can use the metric Waste Reductions from Products Sold (PI5926). Organizations that wish to report on waste reduction achieved through the provision of services can use the metric Waste Reductions from Services Sold (PI5678).
To understand the degree to which the organization has put in place processes and policies to reduce the amount of waste produced as a function of its operations.
Weight of packaging used by the organization during the reporting period.
N/A
Organizations should footnote all assumptions used.
This metric is intended to capture the type of packaging used by the organization, and may be combined with Packaging Type (NEW).
This metric is based on SASB CG-HP-410a.1.
To understand the amount of packaging materials—a key source of waste, with negative environmental consequences—used by the organization during the reporting period.
Type of packaging used by the organization during the reporting period. Select all that apply:
N/A
Organizations should footnote all assumptions used.
To understand the type(s) of packaging materials—a key source of waste, with potential negative environmental consequences—used by the organization during the reporting period.
To understand the type(s) of packaging materials—a key source of waste, with potential negative environmental consequences—used by the organization during the reporting period.