[ { "group": { "label": "A", "title": "A. Suppliers", "values": [ { "label": "1", "title": "Human dignity", "cell": { "label": "A1", "title": "A1 Human dignity throughout the supply chain", "aspects": [ { "label": "1.1", "title": "A1.1 Working conditions and social impact in the supply chain", "description": "The aim is for organizations to be actively involved in how the goods and services they purchase are provided. To this end, they should take the appropriate steps to ensure fair and ethical working practices throughout the supply chain.", "questions": [ { "label": 1, "question": "What goods and services are purchased? What are the criteria for selecting suppliers?" }, { "label": 2, "question": "How are social risks in the supply chain assessed?" }, { "label": 3, "question": "How are violations to human dignity in the supply chain identified?" }, { "label": 4, "question": "What influence is exerted on suppliers to ensure they respect the human dignity of all stakeholders?" }, { "label": 5, "question": "What certifications do purchased goods have? " } ], "indicators": [ { "label": 1, "indicator": "Share of the externally purchased products/services out of total purchasing volume in tabular form." }, { "label": 2, "indicator": "Share of externally purchased goods/services produced under fair and ethical working conditions. " } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Ethical supply management is part of the organization‘s corporate identity and positioning. Innovative procedures for ethical sourcing are implemented in all areas of business." }, { "label": "Experienced", "evaluation": "Comprehensive purchasing guidelines have been established outlining how suppliers are assessed, selected, and supported in implementing required values based on social criteria." }, { "label": "Advanced", "evaluation": "Initial measures have been established for fair and ethical working conditions with direct suppliers. " }, { "label": "First Steps", "evaluation": "Some direct suppliers have been assessed according to their working conditions, and strategies for improvement have been developed." }, { "label": "Baseline", "evaluation": "Suppliers respect the laws pertaining to labour standards. There is no further expectation of greater social responsibility towards suppliers." } ] }, { "label": "1.2", "title": "A1.2 Negative aspect: violation of human dignity in the supply chain", "description": "Significant social problems can be associated with the production of many goods that are used on a daily basis. However, if one takes into consideration global, complex production processes, it is almost impossible for companies and private individuals to completely exclude all violations of human dignity.", "questions": [ { "label": 1, "question": "Which links throughout the supply chain pose a particular threat to human dignity?" }, { "label": 2, "question": "What measures are being taken to reduce and prevent these effects?" } ], "indicators": [ { "label": 1, "indicator": "Proportion of purchased goods that are ethically risky vs those that are ethically harmless." } ], "evaluationLevels": [ { "label": "Baseline", "evaluation": " The organization has low risks in its supply chain and/or reduces any potential negative social impact to a minimum." }, { "label": "20 negative points", "evaluation": "The organization obtains goods and services from socially questionable sources. Measures taken so far do not adequately reduce the negative social impact this has" }, { "label": "100 negative points", "evaluation": "The organization obtains essential goods and services from socially questionable sources, and has made little attempt to introduce measures to improve this." }, { "label": "200 negative points", "evaluation": "The organization‘s business practices contribute significantly to negative social effects in the supply chain." } ] } ] } }, { "label": "2", "title": "Solidarity and social justice", "cell": { "label": "A2", "title": "A2 Solidarity and social justice throughout the supply chain", "aspects": [ { "label": "2.1", "title": "A2.1 Fair and just business practices towards direct suppliers", "description": "We can demonstrate solidarity and social justice towards our direct suppliers through fair and just business practices regarding pricing and terms of payment and delivery. It is also important to recognise that added value created through the supply chain must be shared fairly to facilitate an economic existence for everyone involved.", "questions": [ { "label": 1, "question": "To what extent have we integrated fair and just business practices towards our direct suppliers into our policies? " }, { "label": 2, "question": "To what extent have we identified actual or potential adverse impacts regarding fair and just business practices towards our direct suppliers?" }, { "label": 3, "question": "What action have we taken to prevent and mitigate potential adverse impacts, bring actual adverse impacts to an end and to establish fair and just business practices towards our direct suppliers not only with regard to pricing and terms of payment and delivery, but also with regard to our daily business operations and a fair share of value added? " }, { "label": 4, "question": "To what extent have we established and are maintaining a complaints procedure for our direct suppliers?" }, { "label": 5, "question": "How satisfied are our suppliers with regard to pricing and terms of payment and delivery as well as with their share of added value? " }, { "label": 6, "question": "How do we monitor the effectiveness of our policies and measures regarding fair and just business practices towards our direct suppliers?" } ], "indicators": [ { "label": 1, "indicator": "Average duration of the business relationship with direct suppliers" }, { "label": 2, "indicator": "Supplier satisfaction measured with surveys" }, { "label": 3, "indicator": "Assessment of the own market power" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Fair business relationships, based on strict ethical principles, have been established with all direct suppliers." }, { "label": "Experienced", "evaluation": "Fair business relationships have been established with all direct suppliers." }, { "label": "Advanced", "evaluation": "Measures to establish a fair business relationship with direct suppliers have been implemented successfully." }, { "label": "First Steps", "evaluation": "Business relationships with direct suppliers are checked for fairness and solidarity, strategies for improvement have been developed, and initial steps have been taken." }, { "label": "Baseline", "evaluation": "Legal requirements regarding terms of payment and delivery are adhered to. There is no further commitment for a fair distribution of added value." } ] }, { "label": "2.2", "title": "A2.2 Fair and just business practices throughout the supply chain", "description": "Within their sphere of influence companies and other organizations have responsibility to ensure that, in addition to their direct suppliers, all other stakeholders throughout the entire supply chains are treated fairly and justly.", "questions": [ { "label": 1, "question": "What policies/strategies does the organisation have in place to ensure fair and just treatment of all stakeholders within its sphere of influence along its entire supply chains? " }, { "label": 2, "question": "To what extent has the organisation identified actual or potential adverse impacts regarding fair and just business practices towards all stakeholders throughout the supply chains?" }, { "label": 3, "question": "What action has the organization taken to prevent and mitigate potential adverse impacts, to bring actual adverse impacts to an end, to minimise their extent and to establish fair and just business practices throughout the entire supply chains not only with regard to pricing and terms of payment and delivery, but also with regard to daily business operations and a fair share of value added? " }, { "label": 4, "question": "How does the organization monitor the effectiveness of its policies and measures regarding fair and just treatment of all stakeholders throughout the supply chain?" }, { "label": 5, "question": "How does the organization ensure that stakeholders throughout the supply chains are able to place their complaints regarding a fair and just treatment? " } ], "indicators": [ { "label": 1, "indicator": "Proportion of purchased goods and raw materials for which fair and just business practices throughout the supply chains were considered as relevant criteria for buying (i.e. that have a respective label which takes into account solidarity and social justice)." }, { "label": 2, "indicator": "Proportion of suppliers that were selected on the basis of a fair and just treatment of their suppliers and other stakeholders and/or with whom this topic was addressed (i.e. as part of a suppliers code of conduct etc.). " }, { "label": 3, "indicator": "Proportion of purchased products and raw materials that can be traced back to the origin and for which the respective trading partners throughout the supply chains are known." } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Within its scope of influence, the organization has taken an innovative approach to guarantee fair and just treatment of all stakeholders." }, { "label": "Experienced", "evaluation": "For at least half of all purchased goods, services and raw materials it can be proven that fair and just business practices have been considered as mandatory buying criteria (i.e. that have an accredited label)." }, { "label": "Advanced", "evaluation": "Within its scope of influence, the organisation has a clear strategy to guarantee a fair and just treatment of all stakeholders throughout the whole supply chains." }, { "label": "First Steps", "evaluation": "The organisation has acquired information about risks and shortcomings with regard to solidarity and social justice throughout the whole supply chain." }, { "label": "Baseline", "evaluation": "The organisation does not explicitly concern itself with fair and just treatment of stakeholders throughout the supply chain, but it does comply with all relevant laws and regulations, and does not abuse its market power." } ] }, { "label": "2.3", "title": "A2.3 Negative aspect: abuse of market power against suppliers", "description": "A power imbalance between organizations and their direct and indirect suppliers can lead to unfair advantages and can create dependencies. Concrete examples of this are price dumping and contracts of adhesion.", "questions": [ { "label": 1, "question": "Does the organization have market power over direct and indirect suppliers and how is it used?" }, { "label": 2, "question": "Does the organization have evidence that its suppliers are adversely effected by its market power, especially with regard to terms of payment and delivery?" }, { "label": 3, "question": "In the last year, what grievances or negative reporting occured with regard to this?" } ], "indicators": [ { "label": 1, "indicator": "none yet" } ], "evaluationLevels": [ { "label": 1, "evaluation": "0 minus points: The organization has a low risk of using its market power against direct and indirect suppliers, and any potential adverse effects associated with it have been reduced to a minimum." }, { "label": 2, "evaluation": "100 minus points: There is conclusive evidence that the organization‘s market power adversely effects direct and/or suppliers to a small degree." }, { "label": 3, "evaluation": "200 minus points: There is conclusive evidence that the organization uses its market power to adversely affect direct and/or indirect suppliers." } ] } ] } }, { "label": "3", "title": "Environmental sustainability", "cell": { "label": "A3", "title": "A3 Environmental sustainability throughout the supply chain", "aspects": [ { "label": "3.1", "title": "A3.1 Environmental impact throughout the supply chain", "description": "The purchase of raw materials, goods and services is associated with environmental risks and impacts.", "questions": [ { "label": 1, "question": "Which raw materials are used in the production process and in what quantity?" }, { "label": 2, "question": "What types of energy, materials and technologies are used in the production process?" }, { "label": 3, "question": "What are the general criteria for selecting raw materials, goods and services?" }, { "label": 4, "question": "How are environmental risks throughout the supply chain monitored or assessed?" }, { "label": 5, "question": "What harmful environmental effects are there throughout the supply chain or in the production of purchased goods?" }, { "label": 6, "question": "What environmental criteria are taken into account when selecting suppliers and their products?" }, { "label": 7, "question": "What measures have been put in place to reduce the environmental impact of suppliers throughout the supply chain?" }, { "label": 8, "question": "How do we compare to competitors with regard to environmentally friendly purchases?" } ], "indicators": [ { "label": 1, "indicator": "Proportion of purchased goods and services that are environmentally preferable alternatives." }, { "label": 2, "indicator": "Proportion of direct suppliers who have reduced their environmental impact." } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Ecological purchasing management is part of the organization's corporate identity and positioning. Policies for environmentally friendly purchasing and for reducing the environmental risks of purchased goods are innovative in all areas of business." }, { "label": "Experienced", "evaluation": "Comprehensive purchasing guidelines have been established outlining how purchased goods are assessed and selected according to environmental criteria, and how suppliers in the supply chains are supported in implementing required environmental standards." }, { "label": "Advanced", "evaluation": "First measures have been put into place to reduce the environmental risk or impact associated with the supply chain of purchased goods and services. There is a commitment to reduce the use of environmentally damaging products, or buy from suppliers with less negative impact on the environment in their supply chains." }, { "label": "First Steps", "evaluation": "Purchased goods and services are checked for environmental risks and impact, and environmentally preferable alternatives are sought." }, { "label": "Baseline", "evaluation": "Legal requirements are met. There is no further assessment of suppliers according to the environmental impact of their activities." } ] }, { "label": "3.2", "title": "A3.2 Negative aspect: disproportionate environmental impact within the supply chain", "description": "Some industries, goods and services are regarded as having an especially disproportionate damaging effect on the environment.", "questions": [ { "label": 1, "question": "Which suppliers or goods in the supply chain have a particularly damaging effect on the environment?" }, { "label": 2, "question": "What measures have been put into place to reduce these effects?" } ], "indicators": [ { "label": 1, "indicator": "Proportion of purchased goods and services that are regarded as having a disproportionately high impact on the environment." } ], "evaluationLevels": [ { "label": 1, "evaluation": "Baseline: The organisation has low environmental risks in its supply chain and/or reduces any potential negative impact to a minimum." }, { "label": 2, "evaluation": "20 minus points: The organisation purchases goods and services from environmentally critical areas; measures put into place in the organisations' sphere of influence do not adequately reduce damaging effects on the environment." }, { "label": 3, "evaluation": "100 minus points: The organisation purchases essential goods and services from environmentally critical areas, and has made little attempt to introduce measures to improve this." }, { "label": 4, "evaluation": "200 minus points: The organization's business practices contribute significantly to negative effects on the environment." } ] } ] } }, { "label": "4", "title": "Transparency and co-determination", "cell": { "label": "A4", "title": "A4 Transparency and co-determination throughout the supply chain", "aspects": [ { "label": "4.1", "title": "A4.1 Transparency towards direct suppliers and their right to co-determination", "description": "Transparency towards direct suppliers is determined by whether and to what extent information is disclosed. ", "questions": [ { "label": 1, "question": "To what extent have we integrated transparency and co-determination towards our direct suppliers into our policies? " }, { "label": 2, "question": "To what extent have we identified actual or potential adverse impacts regarding transparency and co-determination towards our direct suppliers?" }, { "label": 3, "question": "What action have we taken to prevent and mitigate potential adverse impacts, bring actual adverse impacts to an end, minimise their impacts, and to establish transparency and co-determination towards our direct suppliers? " }, { "label": 4, "question": "How well established and managed are complaint procedures regarding transparency and co-determination for our direct suppliers?" }, { "label": 5, "question": "How satisfied are our direct suppliers with regard to our transparency and their possibilities for co-determination? " }, { "label": 6, "question": "How do we monitor the effectiveness of our policies and measures regarding transparency and co-determination towards our direct suppliers?" } ], "indicators": [ { "label": 1, "indicator": "Average duration of the business relationship with direct suppliers" }, { "label": 2, "indicator": "Supplier satisfaction regarding transparency and co-determination (i.e. via survey results)" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Transparent and participatory business relationships, based on above-average principles, have been established with all direct suppliers." }, { "label": "Experienced", "evaluation": "Transparent and participatory business relationships have been established with all direct suppliers." }, { "label": "Advanced", "evaluation": "Measures to establish transparent and participatory business relationships with direct suppliers have been implemented successfully." }, { "label": "First Steps", "evaluation": "Business relationships with direct suppliers are checked for transparency and opportunities for co-determination, strategies for improvement have been put into place, and initial steps have been taken." }, { "label": "Baseline", "evaluation": "The organisation does not attempt to go beyond legal requirements regarding its transparency towards direct suppliers." } ] }, { "label": "4.2", "title": "A4.2 Positive influence on transparency and co-determination throughout the supply chain", "description": "Within their scope of influence companies and other organizations have the responsibility to ensure, support and promote transparency and co-determination for all stakeholders involved throughout the entire supply chains.", "questions": [ { "label": 1, "question": "What policies/strategies does the organization have to guarantee transparency and co-determination for all stakeholders within its sphere of influence along its entire supply chains? " }, { "label": 2, "question": "To what extent has the organization identified actual or potential adverse impacts regarding transparency and co-determination towards all stakeholders throughout the supply chain?" }, { "label": 3, "question": "What action has the organization taken to prevent and mitigate potential adverse impacts, bring actual adverse impacts to an end, to minimise their impact, and to guarantee transparency and co-determination throughout the entire supply chains? " }, { "label": 4, "question": "How does the organization monitor the effectiveness of its policies and measures regarding transparency and co-determination of all stakeholders throughout the supply chain?" }, { "label": 5, "question": "How does the organization ensure that stakeholders throughout the supply chains are able to place their complaints regarding transparency and co-determination?" } ], "indicators": [ { "label": 1, "indicator": "Proportion of purchased products and raw materials for which transparency and participation have been considered as mandatory buying criteria (i.e. that have a label which takes into account transparency and co-determination etc.). " }, { "label": 2, "indicator": "Proportion of suppliers with whom transparency and participation towards all stakeholders have been addressed, and/or who were selected on this basis." }, { "label": 3, "indicator": "Proportion of purchased products and raw materials for which the supply chains can be traced back to the origin and the respective trading partners are known." } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Within its scope of influence, the organisation has taken an innovative approach to guarantee transparency and co-determination for all stakeholders." }, { "label": "Experienced", "evaluation": "At least for half of all purchased products, services, and raw materials it can be proven that transparency and co-determination throughout entire supply chains have been considered as mandatory buying criteria (i.e. that have an accredited respective label), and that all suppliers have been selected on this basis." }, { "label": "Advanced", "evaluation": "Within its scope of influence, the organization has a clear strategy to guarantee transparency and co-determination for all stakeholders." }, { "label": "First Steps", "evaluation": "The organization has acquired information about risks and shortcomings with regard to transparency and co-determination in the supply chain." }, { "label": "Baseline", "evaluation": "The organization is not explicitly concerned with transparency and co-determination in the supply chain, but it does comply with all applicable laws and regulations." } ] } ] } } ] } }, { "group": { "label": "B", "title": "B. Owners and financial partners", "values": [ { "label": "1", "title": "Human dignity", "cell": { "label": "B1", "title": "B1 Ethical position in relation to financial resources", "aspects": [ { "label": "1.1.1", "title": "B1.1.1. Financial independence through equity financing", "description": "To ensure independence and autonomy for an enterprise, a high level of equity enables financial independence, economic resilience and protects the company from unwanted external influences, and from unnecessary financial risks.", "questions": [ { "label": 1, "question": "Was the amount of the desired equity capital tested against risk probabilities?" }, { "label": 2, "question": "Are there rules for the allocation of retained earnings?" } ], "indicators": [ { "label": 1, "indicator": "Equity ratio" }, { "label": 2, "indicator": "Sector-average equity ratio" }, { "label": 3, "indicator": "Allocation of retained earnings in the last 5 years" }, { "label": 4, "indicator": "Planned allocation to retained earnings in the current and next year" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "The equity ratio is exemplary within the industry. The rates of increase rise in 4 steps up to 80% above the industry average, whereby with a equity ratio of 70% the requirements are reached in any case." }, { "label": "Experienced", "evaluation": "The equity ratio is exemplary within the industry. The rates of increase rise in 3 steps up to 70% above the industry average, whereby with a equity ratio of 60% the requirements are reached in any case. " }, { "label": "Advanced", "evaluation": "The equity ratio significantly exceeds the industry average. The rates of increase rise in 2 steps up to 50% above the industry average, whereby with a equity ratio of 50% the requirements are reached in any case." }, { "label": "First Steps", "evaluation": "Sufficient targets and levels of equity have been set to cover risk, and the increase of the equity ratio to close an existing gap to the average industry level was started. A minimum ratio of 25% must be reached to achieve a higher score." }, { "label": "Baseline", "evaluation": "Fixed nominal capital is paid up or brought in, and the equity ratio meets minimum legal requirements." } ] }, { "label": "1.1.2", "title": "B1.1.2. Financial independence through own funding for self-governing organizations", "description": "", "questions": [ { "label": 1, "question": "What types of member benefits are available to the organization and what monetary value do they represent?" }, { "label": 2, "question": "What other funding opportunities that do not impact the organizations autonomy have been considered? " }, { "label": 3, "question": "Is this supported by an appropriate fund-raising strategy?" } ], "indicators": [ { "label": 1, "indicator": "Share of membership fees in the annual ordinary budget" }, { "label": 2, "indicator": "Share of other revenues from own activities in the annual ordinary budget" }, { "label": 3, "indicator": "Share of fund-raising results in the annual ordinary budget" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "" }, { "label": "Experienced", "evaluation": "" }, { "label": "Advanced", "evaluation": "" }, { "label": "First Steps", "evaluation": "" }, { "label": "Baseline", "evaluation": "" } ] }, { "label": "1.2", "title": "B1.2 Common Good-oriented borrowing", "description": "Any borrowing is a commitment to an increase in added value. The value added must be increased to be able to pay interests", "questions": [ { "label": 1, "question": "What type and amount of financing through stakeholders and/or ethical banks can be implemented and is appropriate?" }, { "label": 2, "question": "How can conventional loans be replaced and financial risks be mitigated?" } ], "indicators": [ { "label": 1, "indicator": "Debt ratio (% of loan capital)" }, { "label": 2, "indicator": "Financing by type (in thousand EUR)" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Predominantly solidarity financing by stakeholders and/or loans from an ethical bank and full repayment of conventional loans." }, { "label": "Experienced", "evaluation": "Solidarity financing by stakeholders and/or loans from an ethical bank form a substancial part of the company's funding and accelerated repayment of conventional loans in place." }, { "label": "Advanced", "evaluation": "Ongoing implementation of solidarity financing from stakeholders and/or loans from an ethical bank and repayment/refinancing action for conventional loans in place." }, { "label": "First Steps", "evaluation": "Arranging solidarity financing from stakeholders and/or loans from an ethical banks." }, { "label": "Baseline", "evaluation": "Debt repayment period is aligned to the period of financed asset depreciation, up to a maximum of 14 years (in compliance with applicable law)." } ] }, { "label": "1.3", "title": "B1.3 Ethical position of external financial partners", "description": "The ethical management of a company's finances can be aided by its choice of financial partners, who themselves are committed to appropriate ethical values.", "questions": [ { "label": 1, "question": "Which financial partners does the company have?" }, { "label": 2, "question": "How are financial partners rated in ethical and sustainable assessments?" } ], "indicators": [ { "label": 1, "indicator": "Up to three major financial partners: in each case, the institution (e.g. bank), the financial product (e.g. loan) and the yearly stock-average business volume with this institution. " } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Financial partners only provide ethically sustainable financial services, they work according to principles comparable to value-based banking." }, { "label": "Experienced", "evaluation": "Financial partners specialise predominantly in ethically sustainable financial services." }, { "label": "Advanced", "evaluation": "Financial partners provide a wide range of sustainable and ethical financial products and are not directly participating in critical projects. " }, { "label": "First Steps", "evaluation": "Financial partners have their own sustainable and ethical financial products." }, { "label": "Baseline", "evaluation": "Financial partners clearly outline the risks in their products and services offered or demanded." } ] } ] } }, { "label": "2", "title": "Solidarity and social justice", "cell": { "label": "B2", "title": "B2 Social position in relation to financial resources", "aspects": [ { "label": "2.1", "title": "B2.1 Solidarity and Common Good-oriented use of funds", "description": "", "questions": [ { "label": 1, "question": "What economic and social risks have occurred in the balancing period or can be anticipated for the organization's future? " }, { "label": 2, "question": "How are economic and social risks reflected in the organization's financial planning for the future?" }, { "label": 3, "question": "What investments are planned to secure the organization's healthy development in future?" }, { "label": 4, "question": "What process is in place to decide about owners' remuneration (dividends, interest rates, payouts)?" }, { "label": 5, "question": "How are stakeholder benefits generated by the organization measured?" } ], "indicators": [ { "label": 1, "indicator": "Stakeholder and owners analysis: evaluation of the social and economic relationships of the organization (e.g. list with owners and relevant representatives ofstakeholders)" }, { "label": 2, "indicator": "Risk analysis for the next reporting period concerning the economic, ecological, and social risks anticipated" }, { "label": 3, "indicator": "Financial planning to meet the identified risks for stakeholders (e.g. investment plan, liquidity planning addressing the risks for stakeholders) including" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "The organization has systematic stakeholder involvement and proactively helps to reduce risks and adverse effects in communities. The financial planning meets identified risks and living Common Good values is not a long-term goal, but a short-term result of the organization's economic activity. Owners' interests and stakeholder interests are balanced, and mutual support is practised. " }, { "label": "Experienced", "evaluation": "The organisation has systematic stakeholder and risk assessment methods to evaluate its solidarity and social justice in practice. Financial planning is adapted to meet identified risks. Pilot projects are systematically implemented, scaled up, or adapted to increase the organization's own viability in concert with stakeholder interests. Owners' interests are met without additional liabilities and if necessary subordinated. " }, { "label": "Advanced", "evaluation": "The organization has an updated stakeholder analysis and risk assessments for the most relevant stakeholders are in place. Financial planning is in part adapted to meet risks. Pilot projects are carried out, and learnings are documented. Financial planning reflects the most relevant risks with appropriate measures in development investments (strategic expenditures), fixed assets (asset maintenance and redevelopment), allocation to, or building of financial reserves (retained earnings). Owners' interests (e.g. dividend /return on capital payments) are based on the country's risk-free interest rate and paid without incurring additional liabilities." }, { "label": "First Steps", "evaluation": "The organization is committed to assuming responsibility in its social position and its solidarity and social justice with stakeholders. Analyses of relevant stakeholders are carried out or in place and a plan for risk definition and assessments is being developed. Financial planning is scrutinized for risks not accounted for and first adaptions are made. Owners' interests (e.g. dividend /return on capital payments) are discussed in the context of stakeholder interests and are paid without incurring additional liabilities. " }, { "label": "Baseline", "evaluation": "The organization complies with legal requirements. Typically, the financial planning is short-term oriented, a stakeholder analysis is not present, risk assessments concern predominantly the economic success of the organisation. Dividends are paid from realised profits without incurring additional liabilities. " } ] }, { "label": "2.2", "title": "B2.2 Negative aspect: unfair distribution of funds", "description": "The way an organization distributes its financial resources impacts the social communities affected by these choices. Stakeholders are all directly and indirectly involved persons and communities, according to the organization's owner and stakeholder structure. The organization's decisions on financial re-distribution choices should take into account interests of stakeholders. Generally, investments where the organisation can't show that it took the consequences for stakeholders into account should be analysed in detail. An investment or divestment decision should be based on ECG values primarily, not on (potential) economic profitability or cost-cutting effects. ", "questions": [ { "label": 1, "question": "What are the social risks of the organization's expenditures that can't be omitted or compensated?" }, { "label": 2, "question": "How does the organization develop its workforce in times of economic downturn and/or prosperity?" }, { "label": 3, "question": "What are the paid dividends for owners, shareholders, and investors (excluding commercial bank liabilities)?" } ], "indicators": [ { "label": 1, "indicator": "Dividends, share payoffs, owner payments in the reporting period | thousand EUR (according to B2.1)" }, { "label": 2, "indicator": "Changes in the number of workplaces per location during reporting period without stakeholder risk assessment" }, { "label": 3, "indicator": "Planned changes in the number of workplaces per location in the financial planning without stakeholder risk assessment (future employment planning) " } ], "evaluationLevels": [ { "label": 1, "evaluation": "Reduction of >20% of jobs despite stable economic situation = 100 negative points" }, { "label": 2, "evaluation": "Reduction of >30% of jobs despite stable economic situation = 150 negative points" }, { "label": 3, "evaluation": "Reduction of >40% of jobs despite stable economic situation = 200 negative points" }, { "label": 4, "evaluation": "Dividend distribution on capital invested 10.0 - 12.5% = 100 negative points" }, { "label": 5, "evaluation": "Dividend distribution on capital invested 12.5 - 15.0% = 150 negative points" } ] } ] } }, { "label": "3", "title": "Environmental sustainability", "cell": { "label": "B3", "title": "B3 Use of funds in relation to social and environmental impacts", "aspects": [ { "label": "3.1", "title": "B3.1 Social and environmental quality of investments", "description": "This aspect may be not be appropriate for organizations that require little or no investments.", "questions": [ { "label": 1, "question": "Which environmental and social criteria are taken into account in investment decisions?" }, { "label": 2, "question": "How is the consideration of environmental and social issues safeguarded in the investment decisions?" }, { "label": 3, "question": "Which fixed assets have the potential for social and environmental improvement? " }, { "label": 4, "question": "Does the organization have an investment plan that leads to an improvement of its overall social and environmental impact and the footprint of its products and services? " }, { "label": 5, "question": "What is the time horizon of this investment plan?" }, { "label": 6, "question": "Does this investment plan take into account the time horizon needed to address the (global) societal challenges and the agreements on local, national, and international level (Paris agreement, SDG’s, a sector Green Deal, Climate Action Plans of the local municipality, …)?" }, { "label": 7, "question": "What resources are needed to implement the investment plan, and which funding programmes can be used?" }, { "label": 8, "question": "Which investments have been made specifically during the reporting period and will be made in the next period?" } ], "indicators": [ { "label": 1, "indicator": "Investment plan including social and environmental redevelopment requirements (in thousand EUR)" }, { "label": 2, "indicator": "Estimation of the environmental and social impacts of the future investments (e.g. m3 water, tonnes CO2, ..) " }, { "label": 3, "indicator": "Progress of implementation of the investment plan (status, investments made, delays and changes, achieved impacts, ... )" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Up to 100% of the updated redevelopment needs have been met. 100% of new investments lead to a significant improvement in the organization’s socio-environmental impact and/or footprint of its products and services." }, { "label": "Experienced", "evaluation": "Up to 60% of the updated redevelopment needs have been met. Together with a minimum of 80% of new investments this leads to a significant improvement in the organization’s socio-environmental impact and/or footprint of its products and services." }, { "label": "Advanced", "evaluation": "Up to 30% of the updated redevelopment needs have been met. Together with a minimum of 60% of new investments this leads to a significant improvement in the organization’s socio-environmental impact and/or footprint of its products and services. " }, { "label": "First Steps", "evaluation": "Environmental and social aspects are taken into account when making investment decisions. A plan has been made for the improvement of the socio-environmental impact of the organization and/or the footprint of its products and services. The renovation and potential improvement costs of existing assets have been calculated. The financing needs have been estimated." }, { "label": "Baseline", "evaluation": "The company fully complies with all industry, location or commercial licensing of environmental regulations." } ] }, { "label": "3.2", "title": "B3.2 Common Good-oriented financial investments", "description": "The importance of this aspect depends on the volume of investments in financial assets.", "questions": [ { "label": 1, "question": "To what extent does the organization participate in solidarity financing of social and environmental projects?" }, { "label": 2, "question": "How can the financial assets of the organization be classified, e.g. conventional, sustainable?" }, { "label": 3, "question": "What criteria does the organization use to decide on investments in financial assets?" }, { "label": 4, "question": "What are the sources of information about the expected socio-environmental impact of the projects or offered sustainability funds?" } ], "indicators": [ { "label": 1, "indicator": "(Co-)financed socio-environmental projects (in thousand EUR, % of total financial assets)" }, { "label": 2, "indicator": "Socio-environmental funds (in thousand EUR, % of total financial assets) " }, { "label": 3, "indicator": "Total amount of financial assets (in thousand EUR)" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Exclusive investment in ethically sustainable or socio-environmental projects or sustainability funds with clear exclusion criteria as well as specific positive criteria, reduced return on investment expectations and maintaining Common Good-oriented principles. " }, { "label": "Experienced", "evaluation": "Exclusive investment in ethically sustainable or socio-environmental projects or sustainability funds with clear exclusion criteria as well as specific positive criteria." }, { "label": "Advanced", "evaluation": "The majority of investment in ethically sustainable or socio-environmental projects or sustainability funds with clear exclusion criteria as well as specific positive criteria." }, { "label": "First Steps", "evaluation": "Part-investment in ethically sustainable or socio-environmental projects or sustainability funds with clear exclusion criteria as well as specific positive criteria." }, { "label": "Baseline", "evaluation": "Conventional investment without speculative financial products. " } ] }, { "label": "3.3", "title": "B3.3 Negative aspect: reliance on social or environmentally questionable resources", "description": "Environmental or social consequences of the worldwide use of questionable resources will lead to actions to substitute these resources. This can entail the withdrawal from industry sectors or whole industries. ", "questions": [ { "label": 1, "question": "Which questionable resources are used in the organization's activities or in its value chain?" }, { "label": 2, "question": "On which of these questionable resources does the business model depend?" }, { "label": 3, "question": "What measures for reducing this reliance on questionable resources have been planned or are being implemented and what result will they bring?" }, { "label": 4, "question": "What does divestment from questionable resources, e.g. fossil fuels, mean for the organization?" } ], "indicators": [], "evaluationLevels": [ { "label": 1, "evaluation": "100 negative points: missing information on required divestment" }, { "label": 2, "evaluation": "200 negative points: negating the renouncement of ..., the exit from ..." } ] } ] } }, { "label": "4", "title": "Transparency and co-determination", "cell": { "label": "B4", "title": "B4 Ownership and co-determination", "aspects": [ { "label": "4.1", "title": "B4.1 Transparency and co-decision-making", "description": "Employees remain the most essential stakeholder group for achieving organizational goals. How an organization benefits from their knowledge and experience is a well-known topic in human resource management. Empirical research findings confirm two key factors here: employees engage if they experience corporate culture (aspect in C1) as appropriate, and if they participate in actual co-decision making. Initially, co-decision making is implemented at the direct work level of an employee in C4. ", "questions": [ { "label": 1, "question": "What was our initial situation regarding Transparency and ownership-co-decision-making at the beginning of this reporting period?" }, { "label": 2, "question": "What development steps have been considered, planned, and are being implemented?" }, { "label": 3, "question": "Did a new decision-making body emerge or was an existing one expanded?" }, { "label": 4, "question": "Which stakeholder groups have been involved", "children": [ { "label": 1, "sub-question": "for specific topics" }, { "label": 2, "sub-question": "on a regular basis" }, { "label": 3, "sub-question": "for co-determination of the organization's strategy " } ] }, { "label": 5, "question": "Is there an impact on transparency and quality of decision-making?" }, { "label": 6, "question": "Are there examples of successful ownership-co-determined decisions and their effects?" } ], "indicators": [ { "label": 1, "indicator": "Type and effort (time, budget) of joint trainings." }, { "label": 2, "indicator": "Frequency of meetings including specifications on the decision-making body, occasion, regularity, frequency. " } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Membership of the decision-making body is considered in the broadest sense, to extend to representatives of other stakeholder groups at least those that have a direct impact on with the company. This can lead to innovative forms of leadership." }, { "label": "Experienced", "evaluation": "The process of ownership-co-decision making leads to clear agreements that are valid for the entire organization. Documentation of decisions includes the observation of their effects. At least, representatives of employees are developed and enabled to join in structured ownership-co-decision making processes. " }, { "label": "Advanced", "evaluation": "The implementation of the concept has started. Depending on the size of the organization, this may also have the form of a pilot projects. Preparatory training measures are carried out. Learnings from the pilot projects are used to further develop co-decision tools and methods." }, { "label": "First Steps", "evaluation": "A concept for the gradual expansion of co-decision making, especially by employees or their elected representatives, at the level of ownership responsibility has been developed. It is transparent, and leads to consequences for the information shared in the organization. Plans how to facilitate understanding and use shared information are developed, i.e. training." }, { "label": "Baseline", "evaluation": "Forms of co-determination that are in force under international law, by country-specific law, or by statutory obligations are completely met and fully integrated in standardised decision-making processes." } ] }, { "label": "4.2", "title": "B4.2 Common Good-oriented ownership structure", "description": "See under Evaluation Tools for which organizations this aspect does not currently apply.", "questions": [ { "label": 1, "question": "What influence does the legal form have on the ownership structure?" }, { "label": 2, "question": "Who are the owners, what shares do they have, what rights, obligations and liabilities?" }, { "label": 3, "question": "How is the expansion and broadening of the ownership structure supported?" }, { "label": 4, "question": "Are risk restrictions possible to make it easier for employees to participate in ownership?" }, { "label": 5, "question": "How has the ownership structure developed in recent years? " }, { "label": 6, "question": "How are changes towards shared ownership vested in the organization's legal form? " } ], "indicators": [ { "label": 1, "indicator": "employers" }, { "label": 2, "indicator": "executives" }, { "label": 3, "indicator": "other employees" }, { "label": 4, "indicator": "clients" }, { "label": 5, "indicator": "suppliers" }, { "label": 6, "indicator": "public" }, { "label": 7, "indicator": "non-active capital investors" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "All owners are part of an active group of stakeholders, with the majority of shares and voting rights being held by co-working entrepreneurs and employees. At the same time, the voting rights of individual persons and defined groups are contractually limited to avoid that they alone are capable of controlling the company or organisation." }, { "label": "Experienced", "evaluation": "At least three years of implementation and practice within the chosen legal structure. Expansion and broadening of ownership for more people, more shares, and more stakeholders groups, is actively pursued. A trend of a growing number of people in ownership status is recognisable. All owners are fully trained for the role." }, { "label": "Advanced", "evaluation": "An initial expansion of the ownership to employees on a legal basis, which enables stakeholders to regular co-determination and participation in responsibilities and benefits of ownership. Joint training courses on shared management and ownership are carried out." }, { "label": "First Steps", "evaluation": "A concrete concept for sharing ownership and liability, including a suitable legal form, is being worked on. The focus here is on securing a Common Good oriented strategy." }, { "label": "Baseline", "evaluation": "Existing ownership structure consisting of founders and/or their successors, partners, etc. according to the legal form of the organisation." } ] }, { "label": "4.3", "title": "", "description": "## B4.3 Negative aspect: hostile takeover", "questions": [ { "label": 1, "question": " How was the company's mergers and acquisition strategy aligned with co-determination and shared ownership? #" } ], "indicators": [ { "label": 1, "indicator": "co-determination procedures on the merger and acquisition plans" }, { "label": 2, "indicator": "company attempts a hostile takeover" }, { "label": 3, "indicator": "company has carried out a hostile takeover of a company within the last three years." } ], "evaluationLevels": [ { "label": 1, "evaluation": "20 negative points: The company or organisation has not carried out co-determination procedures to avoid stakeholder and/or shareholder impact on the merger and acquisition plans. " }, { "label": 2, "evaluation": "50 negative points: the company attempts a hostile takeover or the company has carried out a hostile takeover of a company within the last three years." } ] } ] } } ] } }, { "group": { "label": "C", "title": "C. Employees and Co-Workers", "values": [ { "label": "1", "title": "Human dignity", "cell": { "label": "C1", "title": "C1 Human dignity at the workplace and working environment ", "aspects": [ { "label": "1.1", "title": "C1.1 Employee-focused organizational culture", "description": "The atmosphere at the workplace is characterised by mutual respect, appreciation, and trust. Mistakes are dealt with in a constructive manner. Conflicts are seen as an opportunity for improvement and resolved on an equal footing.", "questions": [ { "label": 1, "question": "What measures and processes are already in place for an employee-focused organizational culture?" }, { "label": 2, "question": "How are mistakes and conflicts handled? Are there differences in this, among different parts of the organization? " }, { "label": 3, "question": "How are self-management and autonomy of employees encouraged?" } ], "indicators": [ { "label": 1, "indicator": "employee turnover rate (nr. of employee departures / average number of employees * 100)" }, { "label": 2, "indicator": "average length of service" }, { "label": 3, "indicator": "number of job applications (solicited/unsolicited)" }, { "label": 4, "indicator": "number and regularity of employee surveys on workplace satisfaction and/or organizational culture " }, { "label": 5, "indicator": "development opportunities (professional and personal) offered to, and used by employees, in hours per employee or according to management level" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "There are innovative and/or comprehensive practices supporting an employee-focused organizational culture. Evidence shows that this culture is sustainable, and the effects are felt by the employees." }, { "label": "Experienced", "evaluation": "The effect or success of the measures to promote and improve employee-focused organizational culture are apparent and are analysed. Measures have been widely implemented. " }, { "label": "Advanced", "evaluation": "Initial measures to improve or promote an employee-focused organizational culture have been implemented. " }, { "label": "First Steps", "evaluation": "The company is examining its organizational culture in detail. Concrete measures to improve or promote an employee-focused culture are in the planning stages. " }, { "label": "Baseline", "evaluation": "A conventional organizational culture prevails. " } ] }, { "label": "1.2", "title": "C1.2 Health promotion and occupational health and safety", "description": "Health promotion and occupational health and safety are a priority in the entire organization and the good health of employees is supported. Preventive measures and health offers for employees help to maintain, improve, and restore their good health.", "questions": [ { "label": 1, "question": "What measures were implemented to promote healthy behaviour at the workplace and increase occupational health and safety? " }, { "label": 2, "question": "How are the implemented measures evaluated?" }, { "label": 3, "question": "What kind of health issues or injuries could affect your employees, and what measures are in place to protect them?" } ], "indicators": [ { "label": 1, "indicator": "Average health or sickness rate per year (sickness-rate = nr. of sick employees / total amount of employees * 100) " }, { "label": 2, "indicator": "Proportion of long-term sick leave in the average yearly sickness rate" }, { "label": 3, "indicator": "Estimated extent of how often employees come to work despite illness" }, { "label": 4, "indicator": "Number and severity of occupational accidents" }, { "label": 5, "indicator": "Acceptance of health offers and health training by employees: details on paid training times (e.g. hours per employee) and acceptance of material offers per employee " } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "There are innovative solutions for promoting and improving workplace health and occupational health and safety, which are evidently effective." }, { "label": "Experienced", "evaluation": "The impact and successes of the measures already taken to improve health in the workplace and occupational safety are visible and are being analysed. Measures are widely implemented. " }, { "label": "Advanced", "evaluation": "Measures to improve health in the workplace as well as occupational health and safety to a level above the legal minimum requirement have already been implemented." }, { "label": "First Steps", "evaluation": "Detailed analyses of health risks for employees in all occupational areas. Initial measures to improve health in the workplace and occupational health and safety to above the legal minimum requirement, are in the planning stages. " }, { "label": "Baseline", "evaluation": "No special benefits are offered in terms of health promotion at the workplace. The company complies with statutory health and safety requirements and ILO Standards. " } ] }, { "label": "1.3", "title": "C1.3 Diversity and equal opportunities", "description": "Diversity among employees in terms of professional experience, age, gender, origin, cultural background, and personal strengths is appreciated as a valuable resource, where differences are viewed as an asset. All employees have equal opportunities and the same possibilities are open to all in the organisation, according to their qualification, personal preferences and the organizational development plans. The organization aims to overcome discrimination of specific people and groups both structurally and individually. ", "questions": [ { "label": 1, "question": "What role does diversity play in the recruitment and treatment of employees? " }, { "label": 2, "question": "What agreements or procedures already exist in this respect?" }, { "label": 3, "question": "In what areas could (potential) employees feel disadvantaged, and what is being done about it?" }, { "label": 4, "question": "What action has already been taken to level out (hierarchical) differences and promote special talents?" } ], "indicators": [ { "label": 1, "indicator": "Statistical distribution of employees throughout the organization, at all management levels, in terms of diversity (e.g. age, gender, ethnicity, physical/mental disabilities, sexual orientation, religion - if disclosed and relevant)" }, { "label": 2, "indicator": "Content and number of hours per employee for health and diversity offers, e.g. training, education, workshops. " }, { "label": 3, "indicator": "Range of the organization's diversity of staff in relation to demographics in the local area " }, { "label": 4, "indicator": "Average paternity and maternity leave in months" }, { "label": 5, "indicator": "Analysis of new hires and employee turnover figures for each diversity group" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "" }, { "label": "Experienced", "evaluation": "Impact and successes of measures already in place to improve awareness of, and approach to diversity and equal opportunities are visible and are being scrutinised. " }, { "label": "Advanced", "evaluation": "Initial measures have been implemented to improve the awareness of diversity and increase equal opportunities. The measures are monitored and aligned with the targeted strategies and approaches to increase the diversity among employees. Pilot projects are initiated to facilitate the collaboration among diverse people. " }, { "label": "First Steps", "evaluation": "Vulnerabilities and potential disadvantages in terms of diversity, as well as their impact on employees are under scrutiny. Initial measures to improve awareness of diversity and equal opportunities in more respects than age and gender are being planned. Strategies and approaches to assure equal opportunities are developed." }, { "label": "Baseline", "evaluation": "No measures or trainings are in place beyond compliance with legal requirements and ILO standards. " } ] }, { "label": "1.4", "title": "C1.4 Negative aspect: inadequate working conditions", "description": "Inadequate working conditions impede an employee-focused culture within the organization. Organizations should be aware of issues that lead to inadequate work environments.", "questions": [ { "label": 1, "question": "In which areas are there (potentially) inadequate working conditions that do not yet meet the desired standard?" }, { "label": 2, "question": "What feedback is there from staff, their representatives, or the human resources department?" }, { "label": 3, "question": "What is the procedure to communicate possible misconduct within the organisation?" } ], "indicators": [ { "label": 1, "indicator": "Statement by the staff representatives and/or human resources department regarding the above issues" }, { "label": 2, "indicator": "Litigations and/or legal proceedings regarding the violation of labour laws, civil law, or laws on the inclusion and equal opportunities of all persons of the organization during the period under review." }, { "label": 3, "indicator": "Number and/or details of complaints lodged by the staff representatives or trade union during the period under review, as well as the organization's response and settlement of the issue." } ], "evaluationLevels": [] } ] } }, { "label": "2", "title": "Solidarity and social justice", "cell": { "label": "C2", "title": "C2 Design of fair and just working agreements", "aspects": [ { "label": "2.1", "title": "C2.1 Remuneration Structure", "description": "Fair remuneration of employees has a significant influence on the culture and development of an organization. Earnings should be based as transparently as possible on performance, responsibility, risks, and needs of employees, as well as on individually defined benchmarks and incentive structures set by the organization.", "questions": [ { "label": 1, "question": "How is work remunerated and how transparent are the underlying conditions?" }, { "label": 2, "question": "How does the organization ensure that all employees are entitled to a \"living wage\" taking into account the regional cost of living?" }, { "label": 3, "question": "What possibilities are there in the organization to self-determine earnings?" } ], "indicators": [ { "label": 1, "indicator": "Maximum and minimum earnings (intra-organization spread)" }, { "label": 2, "indicator": "Location-dependent \"living wages\", for all locations where the organization operates" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Remuneration schemes are transparent, and adapted to the individual situation of employees for all roles or organizational units. A procedure for self-determination of earnings is developed, used by the employees and can be changed by the employees and the organization. This process of legitimation should be designed and agreed through staff participation and decision making. Data on the salary spread are gathered and monitored for all employee-groups." }, { "label": "Experienced", "evaluation": "The spread between the highest and lowest earnings within the organization does not exceed a maximum ratio of 1:5. With appropriate legitimation by all employees, the ratio can be adjusted to the needs of the organization. The legitimacy process is to be re-evaluated if necessary. Data on the salary spread are gathered and monitored also between employee-groups. Remuneration schemes are transparent, and a proportion is adapted to the individual situation of employees for most roles or organizational units." }, { "label": "Advanced", "evaluation": "Measures are taken to ensure a \"living wage\" adapted to the regional cost of living, and other individual characteristics of employees. Remuneration schemes are transparent and a proportion is adapted to the individual situation of employees for specific roles or organisational units. Data on the salary spread are gathered and monitored." }, { "label": "First Steps", "evaluation": "Intensive analysis and discussion of an equitable remuneration structure for the organisation. Plans to adapt employment contracts are developed. The organisation develops remuneration schemes that, in a small proportion of the regular wage, take into account the individual situation of the employee. All wages are above the location-dependent poverty threshold and are not unduly low wages. " }, { "label": "Baseline", "evaluation": "Legal requirements are met (e.g. minimum wage, additional payments for work in week-ends, nights, and public holidays). " } ] }, { "label": "2.2", "title": "C2.2 Organisation of Working Time", "description": "Working time is life time. The efficient and effective use of labour provided by employees is a direct expression of respectful and appreciative interaction within the organization. Reduction and individualisation of working time of individual employees are a declared goal of the organization to foster the balance of participation in working life and social life.", "questions": [ { "label": 1, "question": "How are working hours documented in the organization and " }, { "label": 2, "question": "How are workloads allocated?" }, { "label": 3, "question": "Is the organization's product or service delivered within regular working times or is overtime work frequently necessary to perform key business activities?" }, { "label": 4, "question": "How does the organization facilitate social participation for employees?" }, { "label": 5, "question": "What possibilities are there in the organization to determine working time in a self-organized way?" } ], "indicators": [ { "label": 1, "indicator": "Weekly working hours defined throughout the organization (e.g. 38 hours/week)" }, { "label": 2, "indicator": "Overtime actually worked" }, { "label": 3, "indicator": "Work time structure schemes (e.g. core working hours, home office rights, advance notice period for vacation)" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "A procedure for self-determination of working hours is being developed. Working time can be individually adapted and self-determined by employees. Overtime work is the exception in all organizational units. Working time schemes with a high level of self-determined work structure are implemented in all roles and teams." }, { "label": "Experienced", "evaluation": "Regular working hours per week in the organization are at least 20% below the legally possible maximum weekly working hours. " }, { "label": "Advanced", "evaluation": "Measures and training are implemented to establish a conscious approach to working time and overtime practices among employees. Overtime work is reduced. Pilot projects for some roles or organizational units are implemented. Results of pilots are documented and analysed with the goal of achieving flexible work time schemes for employees whilst still meeting business objectives. " }, { "label": "First Steps", "evaluation": "A fair distribution of workloads and working time is regularly analysed and discussed. Plans are developed to increase the flexibility of work schedules for part of the staff or some work teams. Overtime is documented and reasons for overtime work are analysed. Training schemes are developed for staff to increase self-organization skills and facilitate cooperation." }, { "label": "Baseline", "evaluation": "Legal requirements are met. Rest periods are respected and legal maximum working time per week for employees in the sector is not exceeded. Work time is structured to meet legal obligations (e.g. mandatory rest periods)." } ] }, { "label": "2.3", "title": "C2.3 Working Models", "description": "The contractually agreed employment relationship has a significant influence on the well-being of employees. The individual structure of the employment relationship and the security of the job help employees make long term plans and enable an improved work-life balance, such as enabling the raising of children, caring for elderly, volunteering, and committing to honorary posts, or political offices.", "questions": [ { "label": 1, "question": "What working models are offered in the organization?" }, { "label": 2, "question": "How can employees change employment contracts to adapt their work to their private situation?" }, { "label": 3, "question": "What procedures and measures are in place in the organization to ensure employees can meet both work obligations and non-professional duties?" } ], "indicators": [ { "label": 1, "indicator": "Listing of all working models offerd by the organization and to what work category" }, { "label": 2, "indicator": "Number of employees on every functional level with individual working models (e.g. part-time, job sharing)" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "A procedure for self-determination of work models is being developed. Working models are individually adapted according to need and determined by the employees themselves." }, { "label": "Experienced", "evaluation": "Working relationships adapted to individual life situations are possible and are used by managers to enable employees to personally support their families and wider communities." }, { "label": "Advanced", "evaluation": "Employees have the possibility to choose from various flexible working models." }, { "label": "First Steps", "evaluation": "Available working models are regularly analysed and addressed." }, { "label": "Baseline", "evaluation": "Legal requirements are complied with. Part-time work is an option for employees." } ] }, { "label": "2.4", "title": "C2.4 Negative Aspects", "description": "Employment contracts, including oral employment contracts, that do not provide a livelihood for employees, or shift entrepreneurial risks to employees, are viewed as abuse of power. This is exploitation by the organization and self-exploitation by the employees.", "questions": [ { "label": 1, "question": "Is a \"living wage\" offered for all employees, and if not, what are the reasons?" }, { "label": 2, "question": "What role does the \"invested\" life time for work play in the advancement in career or the evaluation of the employees' commitment?" }, { "label": 3, "question": "What salary is offered for auxiliary staff and employees in training (e.g. pupils, trainees, interns, working students) and is it just?" }, { "label": 4, "question": "What risks or disadvantages, e.g. in social security, health, care duties for dependents, do temporary workers (e.g. in seasonal staff) take for employment, and what conditions can balance the risks?" }, { "label": 5, "question": "How does the organization assure that the interests of employees are taken into account for fixed-term employed staff?" }, { "label": 6, "question": "Were there job cuts in the reporting period despite a positive operating result (EBIT) being achieved?" } ], "indicators": [ { "label": 1, "indicator": "\"living wages\" depending on location" }, { "label": 2, "indicator": "Profits" }, { "label": 3, "indicator": "Number of employees" }, { "label": 4, "indicator": "Maximum and minimum earnings" }, { "label": 5, "indicator": "Number of lump sum contracts" }, { "label": 6, "indicator": "Number of zero-hours contracts" }, { "label": 7, "indicator": "Minimum and maximum contract duration of temporary workers" }, { "label": 8, "indicator": "Number of all employees (including temporary workers)" }, { "label": 9, "indicator": "Number of temporary workers" }, { "label": 10, "indicator": "Duration of fixed-term employment contracts" }, { "label": 11, "indicator": "Proportion of fixed-term contracts" }, { "label": 12, "indicator": "Re-employment practice of fixed-term employment contracts" } ], "evaluationLevels": [ { "label": "Maximum -50 / if one of the following (or 1 subaspect) occurs", "evaluation": "* Earnings spread between highest and lowest earnings in the organization is greater than 1:20" }, { "label": 1, "evaluation": "Earnings spread between highest and lowest earnings in the organization is greater than 1:20" }, { "label": 2, "evaluation": "non-remunerated work resulting from permanently suspended or regularly late payment of contracted wages" }, { "label": 3, "evaluation": "Temporary work contracts, for durations of more than half a year or concerning more than 10% of the employees" }, { "label": 4, "evaluation": "Zero-hour contracts" }, { "label": 5, "evaluation": "Inadequate \"living wages\" despite the economic performance of the organisation" }, { "label": 6, "evaluation": "Any unequal payments for the same job in the same country in relation to personal characteristics (gender, ethnicity, age) " }, { "label": 7, "evaluation": "Any violation of applicable law, such as the violation of the maximum duration for fixed-term employment contracts or the maximum number of re-appointments of an employee with fixed-term contracts without objective grounds." } ] } ] } }, { "label": "3", "title": "Environmental sustainability", "cell": { "label": "C3", "title": "C3 Environmentally friendly behaviour of staff", "aspects": [ { "label": "3.1", "title": "C3.1 Food during work hours", "description": "Approximately one-third of the average environmental footprint is attributed to food. Reversing the effects of environmental damage depends, among other factors, on changes in awareness of the environmental impacts, and an impetus towards changes in people's eating habits.", "questions": [ { "label": 1, "question": "How much importance does the organization place on the origin of food offered at the workplace (regional / organic), and how is this reflected in practice?" }, { "label": 2, "question": "What is offered in the canteen? Is there a kitchen with cooking facilities or catering deliveries, e.g. a fruit basket direct from the farm?" }, { "label": 3, "question": "Do we cooperate with local restaurants or food services that offer organic, sustainable, fair trade, or other environmentally friendly food alternatives?" } ], "indicators": [ { "label": 1, "indicator": "Proportion of food from organic sources" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Non-meat food alternatives are offered for all meals, less than 25% of all meals contain meat. Groceries are mainly local, seasonal, certified organic, and from solidarity agriculture where possible. All meat is from local producers with environmentally friendly production. " }, { "label": "Experienced", "evaluation": "Non-meat food alternatives are offered for the majority (>50%) of meals, and a reduction in meat consumption is evident. Food is bought mainly locally, seasonal, and certified organic. All meat is from local producers with environmentally friendly production. " }, { "label": "Advanced", "evaluation": "There is a clear commitment within the organization to implement sustainable food procurement and sustainable eating habits, e.g. significantly reduced consumption of animal products in the organization's canteen or for delivery services. Pilot projects such as vegan days, dietary trainings, or information on food production are implemented." }, { "label": "First Steps", "evaluation": "Initial efforts are in place to promote sustainable dietary patterns, for example, by offering a vegetarian option or subsidising meals in organic restaurants. Fruit baskets are provided." }, { "label": "Baseline", "evaluation": "The organization has no measures in place to promote healthy eating from environmentally friendly sources. The available range of food does not appear to contradict healthy eating patterns. The cost of food offered is the most important decision factor for the organization." } ] }, { "label": "3.2", "title": "C3.2 Travel to work", "description": "Passenger cars are a major polluter, accounting for 61% of total CO2 emissions from EU road transport. Another 13.4% is attributed to civil aviation (Source: European Parliament, 2019). Work-related travel represents a significant factor in reducing emissions of this kind.", "questions": [ { "label": 1, "question": "What means of transport do our employees use for commuting?" }, { "label": 2, "question": "What possibilities are there for employees to make their commute more environmentally friendly?" }, { "label": 3, "question": "What incentives does the organization provide to promote environmentally friendly means of commuting?" }, { "label": 4, "question": "How are employees enabled and incentivized to avoid unnecessary travel? (e.g. through home-office or remote meeting policies, compare C2)" } ], "indicators": [ { "label": 1, "indicator": "Proportion of staff arriving by car, on public transport, on a bicycle, or walking" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Thanks to an in-house incentive policy, nearly all employees use public transport, bicycles, car sharing, or take the option to work from home. The organization communicates and shares experiences concerning the change to sustainable transportation with other organizations. " }, { "label": "Experienced", "evaluation": "An in-house incentive policy is implemented, so that the majority of employees use public transport, bicycles, car sharing, or take the option of working from home. This is supported through further measures: Parking spaces for employees are for car sharing only, accessibility is an important deciding factor for choosing company location or the location of new units, and company bicycles are provided." }, { "label": "Advanced", "evaluation": "There is a consistent and sustainable organizational transport policy. If no public transport network is available pilot projects are implemented, for example actively organising car sharing, participation in external cycling initiatives, an eco-friendly company car policy, fuel-efficient driving training, financial incentives to use public transport, and designated bicycle parking. " }, { "label": "First Steps", "evaluation": "A sustainable organizational transport policy is in concrete planning: support for the use of public transport, education and motivation of employees to use sustainable mobility, etc. Bicycle storage facilities are available." }, { "label": "Baseline", "evaluation": "The organization does not incentivise employees to travel long distances. The legal requirements are met, e.g. commute allowances." } ] }, { "label": "3.3", "title": "C3.3 Environmentally aware organizational culture", "description": "Establishing environmentally friendly behaviour needs knowledge, guidance, and practice. organizations that develop and maintain an in-house concept of environmentally friendly behaviour as part of their organizational culture accept their responsibilities and can help employees to change their habits.", "questions": [ { "label": 1, "question": "How would you describe your organizational culture with regard to environmental aspects?" }, { "label": 2, "question": "What role do environmental concerns play in staff training and recruiting?" }, { "label": 3, "question": "What measures to raise awareness take place within this framework?" }, { "label": 4, "question": "What strategy does the organization follow about the environmentally friendly behaviour of its staff (also in their private lives)?" } ], "indicators": [ { "label": 1, "indicator": "Degree of employees' awareness of the organizational policy on environmental behaviour." }, { "label": 2, "indicator": "Acceptance rate and estimated impact of voluntary offers for employees with reduced environmental impact." } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Systematic measures in place evidently improve the organization's environmental footprint related to employees and have an impact beyond the organizational sphere of influence. There are awareness-raising programmes for all employees offered by the organization, e.g. regular surveys or discussions on environmentally friendly behaviour, innovation labs, and innovative approaches to raising environmental awareness on a societal level are developed. " }, { "label": "Experienced", "evaluation": "Systematic measures are in place and accepted by employees and evidently improve the organization's environmental impact. The organization's environmental policy and voluntary offers for employees are actively developed and adapted, for example by training programmes, working groups, a designated environmental officer, etc. " }, { "label": "Advanced", "evaluation": "Systematic measures are in place and accepted to inform the employees about the organization's environmental policy and environmental issues, e.g. through training programmes, case-by-case inclusion of employees in environmental affairs, information events, information posters around the office, and addressing environmental matters in newsletters. First effects of pilot projects can be seen in reduced environmental impacts (estimated). The management consciously acts as a role model for environmental awareness. " }, { "label": "First steps", "evaluation": "The organization has concrete plans of ways to increase environmental awareness and develops plans for environmentally friendly practices. The organization screens for suitable voluntary offers for their employees and is determined to improve their environmental impacts concerning employees." }, { "label": "Baseline", "evaluation": "organizational culture shows no apparent contradictions to environmentally sustainable practices. The legal standards for environmental education are met (e.g. waste and wastewater treatment, disposal of toxins). There are no offers to employees to deepen their environmental awareness at work." } ] }, { "label": "3.4", "title": "C3.4 Negative aspect: guidance on environmentally damaging practices", "description": "If environmentally harmful practices or a wasteful treatment of resources have been identified in an organization, its failure to address these issues ultimately harms society.", "questions": [ { "label": 1, "question": "What internal disciplinary procedures are in place to address purposeful environmental damages by employees (e.g. to reduce work such as failing in correct reporting, waste disposal in specific containment, waste treatments, correct disposal for hazardous waste, etc.)?" } ], "indicators": [ { "label": 1, "indicator": "Number and CO2 footprint of leased or owned luxury business vehicles (>180gCO2/km)" }, { "label": 2, "indicator": "Number and CO2 emissions caused by short-distance flights" }, { "label": 3, "indicator": "Packaging choices of food and beverages offered for employees by the organization" } ], "evaluationLevels": [ { "label": 1, "evaluation": "10 negative points: there are luxury business vehicles (> 180 gCO2/km)." }, { "label": 2, "evaluation": "10 negative points per organizational rule: there are business rules that encourage environmentally damaging practices, even though positive ones are available, e.g. flying instead of train travel." }, { "label": 3, "evaluation": "5 negative points per instance: consumer goods for consumption at the workplace are being offered that use excessive packaging (coffee capsules, food packaging made of PET, drinks packed for single servings, etc.) despite possible alternatives." }, { "label": 4, "evaluation": "10 negative points per prohibition: there are bans on the use of environmentally sustainable products, e.g. recycled paper." }, { "label": 5, "evaluation": "10 negative points: there is visible negligence in the handling of waste, e.g. no separation of waste for recycling (household waste, business waste, rubbish not sorted by material, etc.)." } ] } ] } }, { "label": "4", "title": "Transparency and co-determination", "cell": { "label": "C4", "title": "C4 Co-determination and transparency within the organization", "aspects": [ { "label": "4.1", "title": "C4.1 Transparency within the organisation", "description": "Transparency is an essential prerequisite for co-determination. If employees have access to all essential information, they can form an opinion and actively contribute. In principle, all data should be freely available and be prepared so that they are easily understandable by employees.", "questions": [ { "label": 1, "question": "What data are available to employees, and in what form?" }, { "label": 2, "question": "How easy or difficult is it for employees to access the data? What physical, educational or other barriers are there? And why?" }, { "label": 3, "question": "What critical or essential data of the organisation are not available to employees? Why not?" }, { "label": 4, "question": "What is done to make financial data easily understandable for all employees?" } ], "indicators": [ { "label": 1, "indicator": "Degree of transparency of critical and essential data (estimate in %). " } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "All essential and critical data are transparent to all employees and are easily accessible and understandable: there is a culture of transparency." }, { "label": "Experienced", "evaluation": "Most of the critical data are prepared in a transparent, easily accessible, and understandable manner: there is a long-standing culture of transparency." }, { "label": "Advanced", "evaluation": "Some critical data are prepared in a transparent, easily accessible, and understandable manner. Specific actions for greater transparency have been in place for one to two years. The communication between organisational units, maybe in form of pilot projects, has increased." }, { "label": "First Steps", "evaluation": "Transparency is discussed as a common good for all stakeholders of the organisation, and there are concrete plans to increase transparency. " }, { "label": "Baseline", "evaluation": "The scope of transparency meets the legal requirements." } ] }, { "label": "4.2", "title": "C4.2 Legitimation of the management", "description": "Employees have dealings with their managers in the day-to-day running of the business. Employees are best placed to assess the competence of the management in implementing the organisation's objectives. The more employees participate and the more possibilities they have to make changes, the greater the actual authority of the management and the motivation of employees to get involved.", "questions": [ { "label": 1, "question": "What action is taken as a result of employee feedback on managers?" }, { "label": 2, "question": "What is the appointment process for managers? Are members of management appointed from the CEO / higher management / HR in a top-down process or are they elected from their employees in a bottom-up process?" }, { "label": 3, "question": "What possibilities do team members have to participate in the appointment of managers? On what level of management? Why/why not?" } ], "indicators": [ { "label": 1, "indicator": "The proportion of managers who are legitimated by staff through consultation, discussion, participation with effect, and co-determination through election of management staff. " } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "All management members, including the executive board, are periodically elected and evaluated by employees. Employees can even deselect all management team members. Evaluation results give rise to measures for the management. There is a culture of management legitimation." }, { "label": "Experienced", "evaluation": "Direct supervisors are periodically elected and evaluated by employees. Employees can even deselct direct supervisors. Evaluation results give rise to measures for the management. This has been in practice for several years." }, { "label": "Advanced", "evaluation": "Employees are consulted or participate in the appointment of supervisors. Managers are assessed in regular surveys or discussions." }, { "label": "First Steps", "evaluation": "The organisation has decided to increase participation of employees in the appointment of management personnel and discusses ways to implement the decision. Concrete plans are in place to enable employees making informed decisions and actively participate in the appointment process. " }, { "label": "Baseline", "evaluation": "Managers are appointed without employee participation. Employees are regularly informed on management personnel decisions." } ] }, { "label": "4.3", "title": "C4.3 Employee co-determination", "description": "In principle, employees have both the specialist and the practical competence in their respective work environments. At the team level, employees make decisions independently and extensively, without direction from the top but in close collaboration with all organisational stakeholders concerned of decisions. On all other levels, employees have the possibility to co-determine the organisation in a bottom-up principle. Co-determination also means collective responsibility. The right of employees to co-determine organisational decisions is based on a willingness to actively seek and learn information to make informed decisions. To this end the organisation creates conditions to enable employees to make informed decisions and supports its employees. Employee co-determination is not about all decisions. It is about always maintaining the right balance between co-determination, operational efficiency, and effectiveness.", "questions": [ { "label": 1, "question": "In what kinds of decisions can our employees participate, and how?" }, { "label": 2, "question": "What previous experiences does the organisation have in terms of employee participation?" }, { "label": 3, "question": "What is the organisation doing to enable more employees to assume responsibilities and co-determine decisions?" } ], "indicators": [ { "label": 1, "indicator": "The proportion of decisions made through consultation / participation / co-determination (estimate in %) " } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "All essential decisions are made, where possible, by employee consensus or by democratic decision making. There is a culture of employee participation and co-determination among both, employees and the management." }, { "label": "Experienced", "evaluation": "Where possible, decisions are made by employee consensus or by democratic decision-making. The organisation monitors consequences of co-determination and improves actively on procedures to maintain or increase the level of co-determination by employees." }, { "label": "Advanced", "evaluation": "Employees are consulted on or have a voice in essential topics and decisions. Participation procedures are in place, and co-determination is implemented in parts of the organisation or as pilot projects." }, { "label": "First Steps", "evaluation": "There is a clear commitment to employee participation. Concrete plans to increase co-determination are in place." }, { "label": "Baseline", "evaluation": "Legal rights of co-determination of employees are respected and applied in practice." } ] }, { "label": "4.4", "title": "C4.4 Negative aspect: obstruction of works councils", "description": "", "questions": [ { "label": 1, "question": "Is there a works council? If not, why not?" }, { "label": 2, "question": "What alternatives does the company provide instead of a works council?" }, { "label": 3, "question": "What support mechanisms are there for a works council? How are employees encouraged to form a works council (even if this would not be necessary by law)?" } ], "indicators": [ { "label": 1, "indicator": "Works council: present / not present and since when?" } ], "evaluationLevels": [] } ] } } ] } }, { "group": { "label": "D", "title": "D. Customers and business partners", "values": [ { "label": "1", "title": "Human dignity", "cell": { "label": "D1", "title": "D1 Ethical customer relations", "aspects": [ { "label": "1.1", "title": "D1.1 Respecting human dignity in communication with customers", "description": "Information provided about the organization and its products is aligned to the needs of customers and is authentic, comprehensive, and honest. Complaints are handled in a pragmatic and solution-oriented way, and feedback is used to improve products, services, and organizational processes. Respectful and unobtrusive contact with customers to promote high-quality products and services lead customers to recommend the organization to others.", "questions": [ { "label": 1, "question": "How are new customers acquired and what customer care services are provided to regular customers?" }, { "label": 2, "question": "How does the organization ensure that the benefit to the customer takes priority over the pursuit of revenue?" }, { "label": 3, "question": "In what form is respect and human dignity considered in advertising and in the sales process?" }, { "label": 4, "question": "What is the procedure for responding to requests and complaints from customers?" }, { "label": 5, "question": "How does the organization ensure that a pragmatic approach is taken?" } ], "indicators": [ { "label": 1, "indicator": "Overview of the marketing, sales and advertising budgets: expenditure for activities or campaigns" }, { "label": 2, "indicator": "Method of payment for sales staff: percentage share of fixed and sales-related earnings" }, { "label": 3, "indicator": "Does the organization set sales targets for its staff: Yes/ no" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "An approach to customer relations that respects customers as equals forms an integral part of the organization's market positioning strategy. Innovative solutions to ensure respectful communication with customers are implemented in the long term. Budgets on marketing, sales and advertising are aligned to the organization's ethical guidelines. Sales targets are not set for individual employees." }, { "label": "Experienced", "evaluation": "In addition to ethical guidelines on sales, all points of contact with customers are regularly reviewed and improved with the aim of better fulfilling customer needs and cultivating a spirit of partnership. Marketing and sales-related earnings reflect ethical guidelines. " }, { "label": "Advanced", "evaluation": "Clear and precise ethical guidelines on customer acquisition and customer care are in place and used by marketing and staff, e.g. in the form of pilot projects. The promotion of word-of-mouth marketing is encouraged and sales-related earnings incentivise ethical guidelines adopted by the organization." }, { "label": "First Steps", "evaluation": "Active efforts are made to address genuine customer needs in products and services, and customer acquisition and customer care. Plans for training of staff are developed to foster customer-oriented advice and sales processes, and revenue schemes for sales-related earnings are reviewed. " }, { "label": "Baseline", "evaluation": "The organisation adheres to the rules of fair competition, communicates honestly with customers,and refrains from comparative advertising." } ] }, { "label": "1.2", "title": "D1.2 Barrier-free access", "description": "The term barrier-free access covers the utility and user-friendliness of the products or services, access to information and the ease of access at the point of sale. As far as possible, physical, visual, technical, linguistic, cultural, intellectual and financial barriers must be eliminated.", "questions": [ { "label": 1, "question": "What barriers exist with regard to the purchase and use of products and services?" }, { "label": 2, "question": "Which disadvantaged customer groups are targeted by measures to improve access?" }, { "label": 3, "question": "What action is taken to enable disadvantaged customer groups to access and use products and services?" }, { "label": 4, "question": "Exclusively for B2B: What is done to ensure that the sales conditions and services available for smaller organizations and organizations committed to the Common Good are at least equivalent to those for to bulk buyers, wholesalers or larger business customers?" } ], "indicators": [ { "label": 1, "indicator": "Definition of disadvantaged customer groups relevant for the organization" }, { "label": 2, "indicator": "Revenue share generated with products and services addressing needs of disadvantaged customers" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Products and services are specifically adapted to meet the needs of individual disadvantaged customer groups. Special products and services are available to disadvantaged customer groups. Feedback of customers shows evidence that disadvantaged groups are aware of the organization's contribution to inclusion and participation." }, { "label": "Experienced", "evaluation": "Solutions are broadly used across the organization as an integral part of the business strategy. Solutions aim to overcome the most significant barriers faced by disadvantaged customer groups. Examples are social pricing and adequate measures to facilitate access. Marketing and customer feedback are taken into account in a standardised process." }, { "label": "Advanced", "evaluation": "The sales team offers solutions specific to the needs of relevant disadvantaged customer groups and appropriate resources are dedicated to the care of these groups. This can have the form of a pilot project, for specific products or services, or for relevant communication channels or sales procedures. " }, { "label": "First Steps", "evaluation": "Relevant disadvantaged customer groups are identified. Customers have good access to information, and information is easy to understand. Plans to adapt sales processes of products and services accessible to disadvantaged groups are developed through feedback." }, { "label": "Baseline", "evaluation": "The organization complies with legal requirements regarding disadvantaged customer groups." } ] }, { "label": "1.3", "title": "D1.3 Negative aspect: unethical advertising", "description": "The list of individual advertising activities below describes practices that are difficult to reconcile with an ethical approach to customer relations.", "questions": [ { "label": 1, "question": "Which specific advertising or sales activities are potentially problematic or could be unethical? Why? " }, { "label": 2, "question": "What ethical alternatives can be developed for our products or services?" }, { "label": 3, "question": "What advertising activities are carried out in addition to the provision of an informative homepage, neutral product information and instructions, and the dissemination of knowledge?" } ], "indicators": [ { "label": 1, "indicator": "Proportion of advertising expenditure attributable to ethical and unethical campaigns" } ], "evaluationLevels": [ { "label": "Internal to the organization", "evaluation": "* Bonuses for the conclusion of specific contracts or sales" }, { "label": 1, "evaluation": "Bonuses for the conclusion of specific contracts or sales" }, { "label": 2, "evaluation": "Fixed sales figures and annually increasing sales targets with penalties for individual employees" }, { "label": 3, "evaluation": "Promotion of products regardless of the needs of customers or the market" }, { "label": 4, "evaluation": "Taking advantage of customer deficiencies due to age, knowledge, economic status, or language barriers" }, { "label": 5, "evaluation": "Guidelines and psychological training for staff working in customer acquisition, involving the denigration of competitors and systematic research on the individual tendencies of potential customers with the aim of implementing manipulative strategies " }, { "label": 6, "evaluation": "Misuse or sale of data, extensive customer profiling, sharing of customer data without obtaining explicit consent, circumvention of data protection regulations" }, { "label": "External to the organization", "evaluation": "* Making false statements, misleading promises, exaggerating a product's positive features, withholding information" }, { "label": 7, "evaluation": "Making false statements, misleading promises, exaggerating a product's positive features, withholding information" }, { "label": 8, "evaluation": "Discriminatory and stereotyping advertising techniques, such as the unnecessary inclusion of women or men who correspond to current beauty ideals, but who have no genuine relevance to the advertised product; the reinforcement of stereotypical roles and clichés, such as women at the stove, cleaning or caring for children. Other discriminatory practices which may be viewed as racist, homophobic, or in other ways not respectful of human dignity." }, { "label": 9, "evaluation": "Presenting everyday products as status symbols or linking them with values that are only marginally relevant to the consumer's experience of the product." }, { "label": 10, "evaluation": "Mass advertising or extensive unsolicited advertising which intrudes in people's everyday lives or which is difficult to escape ('push' advertising such as posters, banner advertising on websites, TV/radio adverts)" }, { "label": 11, "evaluation": "Advertising targeting children and adolescents with the aim of encouraging them to exert pressure on their parents" }, { "label": 12, "evaluation": "Pyramid schemes or multi-level marketing (sales strategies based on encouraging people to 'recruit' customers from within their own social network)" }, { "label": 13, "evaluation": "Excessive or unreasonable prices" }, { "label": 14, "evaluation": "'Bait' offers below the cost price" }, { "label": 15, "evaluation": "Deliberately incentivising of over-consumption, e.g. “all you can eat”, “3 for 1“ offers" }, { "label": 16, "evaluation": "Intrusive advertising, e.g. unsolicited visits by sales representatives, mass phone calls or charity membership acquisition through street fundraising activities" }, { "label": 17, "evaluation": "Hotline queues which are more expensive than local calls or stalling techniques in hotline queues designed to collect more revenue" } ] } ] } }, { "label": "2", "title": "Solidarity and social justice", "cell": { "label": "D2", "title": "D2 Cooperation and solidarity with other organizations", "aspects": [ { "label": "2.1", "title": "D2.1 Cooperation with other organizations", "description": "A cooperative ethos and behaviour are manifested in a friendly, open and fundamentally respectful attitude towards organizations operating in the same and similar sectors. Cooperating organizations share a common objective and strive to achieve this objective through cooperation to create a win-win situation for all involved. Organizations work together on solutions, products and services that recognise and meet the needs of customers, users, members, and target groups with the overall aim of ensuring that everyone can reap the benefits.", "questions": [ { "label": 1, "question": "With which organizations operating in the same or similar sectors is cooperation already developed and what are the objectives of this cooperation?" }, { "label": 2, "question": "With which organizations operating in the same or similar sectors is cooperation envisaged in the future and in which areas?" }, { "label": 3, "question": "In which areas is knowledge and information shared with other organizations operating in the same or similar sectors?" }, { "label": 4, "question": "Which measures to improve industry standards have been/are being implemented or are at the planning stage?" } ], "indicators": [ { "label": 1, "indicator": "How much time and/or resources are spent on developing products or services in cooperation with others operating in the same or similar sectors in proportion to the total time spent on developing the organization's products and services (in hours per year or as a percentage share or monetary units)?" }, { "label": 2, "indicator": "What percentage of time spent / revenue generated can be attributed to partnerships with the following organizations?", "children": [ { "label": 1, "sub-indicator": "Organizations with the same target group (potentially also in the same region)" }, { "label": 2, "sub-indicator": "Organizations that operate in the same industry, but whose target group is in a different region " }, { "label": 3, "sub-indicator": "Organizations operating in the same industry and in the same region, but with a different target group" } ] }, { "label": 3, "indicator": "In which of the following areas is the organization active?" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "As a principle, products and services are offered in cooperation wherever possible. Knowledge and information are fully accessible to fellow organizations operating in the same sector. The organization contributes actively and regularly to the improvement of industry standards towards sustainable practices and actively implements standards." }, { "label": "Experienced", "evaluation": "Initial cooperation has taken place with organizations operating in the same sector. Knowledge and information are made available to organizations in the same sector, and cooperation also serves to improve industry standards. Positive effects of cooperations are evident, at least in some areas." }, { "label": "Advanced", "evaluation": "Initial cooperations have taken place with organizations from other industries or with those operating in the same sector but based in another region. Active efforts are made to establish contact with other organizations. Knowledge and information are shared with organizations operating in other industries." }, { "label": "First Steps", "evaluation": "A fundamentally amicable relationship is maintained with other organizations. There is a general willingness to cooperate and requests to establish cooperation with others in the same or similar sectors are planned. Knowledge and information are made available on request." }, { "label": "Baseline", "evaluation": "The organization neither acts unduly against the interests of other organizations nor in their favour and it does not take advantage of others. The organization confirms compliance with anti-trust laws and applicable competition regulation." } ] }, { "label": "2.2", "title": "D2.2 Solidarity with other organizations", "description": "Solidarity with other organizations is demonstrated through a spirit of partnership and mutual support free from self-interest, where organizations help each other through difficult situations or in the case of shortages. This solidarity might be expressed by making staff, funds, or technology available to the organization in need or passing on orders or contracts. This assistance is not conditional on a reciprocal return or compensation. The focus is on helping the organization in need to help itself while allowing it to retain responsibility and ownership.", "questions": [ { "label": 1, "question": "In which areas does the organization demonstrate solidarity towards other organizations and provide assistance without expecting anything in return?" } ], "indicators": [ { "label": 1, "indicator": "operating in other industries to support them in the short term?" }, { "label": 2, "indicator": "operating in the same industry to support them in the short term?" }, { "label": 3, "indicator": "operating in other industries to support them in the short term?" }, { "label": 4, "indicator": "operating in the same industry to support them in the short term? (percentage share in relation to the total number of orders)" }, { "label": 5, "indicator": "operating in other industries to support them in the short term?" }, { "label": 6, "indicator": "operating in the same industry to support them in the short term? (total, percentage share of revenue/profit)" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Cooperative alliances with other organizations are implemented as part of the business model." }, { "label": "Experienced", "evaluation": "Extensive experience has been gained in making staff members, job orders, funding and technology available to other organizations to support them in their activities or help them through emergency situations. Helping and sharing with others in the same industry is seen as good practice." }, { "label": "Advanced", "evaluation": "Initial experience has been gained in making staff members, job orders, funding, and technology available to other organizations to support them in their activities or help them through emergency situations. Helping and sharing with organizations in other industries is seen as good practice." }, { "label": "First Steps", "evaluation": "The organization is prepared to demonstrate solidarity through concrete actions. Solidarity on request: the organization responds to requests for assistance." }, { "label": "Baseline", "evaluation": "The organization does not help other organizations as a principle." } ] }, { "label": "2.3", "title": "D2.3 Negative aspect: abuse of market power to the detriment of other organizations", "description": "A basic attitude is prevalent that condones predatory behaviour towards other organizations.", "questions": [ { "label": 1, "question": "In what areas could the organization be hindering or harming other organisations, or is otherwise disrupting their activities?" }, { "label": 2, "question": "How much importance is attached to gaining market share and what attitude is taken towards market leadership?" } ], "indicators": [ { "label": 1, "indicator": "Does the organization's communication make judgmental comparisons (better/worse/USP) with the performance, products, or services of other organizations?" }, { "label": 2, "indicator": "Is a predatory pricing strategy pursued for at least one product or service?" }, { "label": 3, "indicator": "Are secret/covert price-fixing agreements concluded with other organizations?" }, { "label": 4, "indicator": "Is the maximisation of market share at the expense of other organizations, customers, users, members, or producers a component of the organizational strategy?" }, { "label": 5, "indicator": "Are numerous patents obtained for the organization's own product ideas which are not further pursued or used and which have the potential to or are indeed intended to limit other organizations' capacity for development, research and innovation?" } ], "evaluationLevels": [ { "label": 1, "evaluation": "The organization exhibits predatory behaviour towards other organizations, placing strong emphasis on its own superiority and makes judgmental comparisons with others. The primary focus is on serving the interests of the organization itself and not on meeting customer, user, member needs in the best way possible." }, { "label": 2, "evaluation": "Other organizations are discredited, sometimes indirectly, or purposefully presented disadvantageously." }, { "label": 3, "evaluation": "Maximisation of market share at the expense of others or to the detriment of consumers, users, members, or producers is enshrined as a strategic organizational objective. The aim is to displace other organizations and reduce their market share." }, { "label": 4, "evaluation": "Numerous patents are obtained for the organization's own product ideas which are not further pursued or used. This conduct has the potential and intention to limit the capacity for development, research, and innovation of other organizations." }, { "label": 5, "evaluation": "The company abuses a dominant market position to the detriment of customers through predatory pricing, (secret/covert) pricing agreements, and cartels." } ] } ] } }, { "label": "3", "title": "Environmental sustainability", "cell": { "label": "D3", "title": "D3 Environmental impacts of products and services during use and end-of-life", "aspects": [ { "label": "3.1", "title": "D3.1 Circularity and eco-efficiency of products and services: the environmental cost-benefit ratio", "description": "The use of products and services should be as eco-efficient and circular as possible. The term circularity is used to describe a product or service designed based on the imitation of natural systems. In the natural world energy and nutrients are perpetually transformed and circulate, and one organism's waste becomes food for another. Circularity on a product level considers a product at the end-of-life phase as a resource for another product or use, and hence reduces the impact on the environment. The term eco-efficiency describes the best possible ratio of utility and/or satisfaction of needs and negative environmental impacts.", "questions": [ { "label": 1, "question": "How does the organisation assessment environmental impacts resulting from the use and end-of-life treatment of its products and services?" }, { "label": 2, "question": "What are the environmental impacts of the products and services, in absolute terms and in comparison to existing alternatives with similar benefits?" }, { "label": 3, "question": "How easily and completely can products be disassembled, decomposed, and components separated, at the end-of-life of the product?" }, { "label": 4, "question": "Does the design phase of your products and services consider the environmental impact of usage and end-of-life? " }, { "label": 5, "question": "Does the business model have a circular approach? " }, { "label": 6, "question": "What strategies and measures by the organization reduce the environmental impacts resulting from the use and end-of-life treatment of products and services?" } ], "indicators": [ { "label": 1, "indicator": "Self-set indicator(s) (KPI on improvement of environmental footprint of products/services according to what is relevant for the sector), for instance, water, carbon emissions, resource and energy intensity during average use and typical end-of-life treatment of the product and service compared to the average product and service on the market* " }, { "label": 2, "indicator": "Offset expenses and kind of compensation measures" }, { "label": 3, "indicator": "Average lifetime of the organisation's products compared to the average lifetime of comparable products: at least for the 3 bestseller products, *or* at least for the 3 products with the most severe negative environmental impacts" }, { "label": 4, "indicator": "Percentage of the total number of the organization's products that are easily repairable " }, { "label": 5, "indicator": "Percentage of the total number of the organization's products that can be easily dismantled, disassembled, or separated by components at their end-of-life " }, { "label": 6, "indicator": "Percentage of the total number of the organization's products that (including packaging) can be returned (specify if collection is directly managed or externalized by the organization), are recycled or up-cycled, are downcycled, are bio-degraded or composted, are re-used (without loss of value)" }, { "label": 7, "indicator": "Emissions for accessing the service*" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Comprehensive data on environmental impacts are available for all products and services, and the business model and product portfolio are optimised in terms of environmental impact. Products and services have no or significantly lower negative environmental impacts than comparable alternatives. Only clearly unavoidable environmental impacts are offset. The organization can demonstrate maximum recovery rates for re-use and recycling." }, { "label": "Experienced", "evaluation": "There is a strategy for the long-term adaptation and optimization of the product portfolio and business model with regard to environmental effects. Measures are in place to promote the reduction or offsetting of environmental impacts, including extensive recovery programmes, e.g. re-purchase or free return of products at the end-of-life for re-use or recycling. Most products and services have a lower environmental impact than comparable alternatives." }, { "label": "Advanced", "evaluation": "Comprehensive data on environmental impacts are available for the majority of products and services. " }, { "label": "First Steps", "evaluation": "Initial calculations and/or estimates of environmental impacts have been made. Plans to reduce environmental impacts and offset unavoidable impacts are developed. Some products and services have a lower environmental impact than comparable alternatives." }, { "label": "Baseline", "evaluation": "The organization has no data on the environmental impact of its products and services. No strategy or measures are in place to reduce the environmental impact of products and services. The organization's products and services comply with all legal requirements in terms of their environmental impact." } ] }, { "label": "3.2", "title": "D3.2 Sufficiency: moderate use of products and services", "description": "In addition to designing individual products and services more efficiently, it is essential to promote moderate overall use. Ultimately, this is the only effective way to reduce environmental impacts at a societal level.", "questions": [ { "label": 1, "question": "How does the business model promote sufficiency or moderate use?" }, { "label": 2, "question": "How is sufficiency or moderate use of products and services addressed within the organization?" }, { "label": 3, "question": "What strategies and measures are in place to promote moderate consumption and sufficiency-oriented use of the organization's products and services?" }, { "label": 4, "question": "Are products and services designed to foster moderate use and how is this communicated to customers?" } ], "indicators": [], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "The promotion of moderate consumption is a key component of the business model and the organization's approach to customer relations." }, { "label": "Experienced", "evaluation": "The organisation's strategy and activities aim to adapt the product portfolio in the long term to promote sufficiency. In its communication, the organization seeks to actively promote moderate use and provides consumers with clear and comprehensive information regarding the environmental impacts of its products and services." }, { "label": "Advanced", "evaluation": "A strategy is in place to promote sufficiency and the moderate use of products and services, and initial measures have been implemented. The company provides customers with background information on environmental impacts and raises awareness on the issue of moderate use." }, { "label": "First Steps", "evaluation": "The organization explores ways of promoting sufficiency and the moderate use of products and services. " }, { "label": "Baseline", "evaluation": "The organization does not actively promote sufficiency, but it also does not incur disproportionate environmental impacts. The organization complies with legal requirements regarding the environmental impacts of its products and services in communication with customers and is not misleading." } ] }, { "label": "3.3", "title": "D3.3 Negative aspect: neglect of disproportionate environmental impacts of products and services", "description": "", "questions": [ { "label": 1, "question": "Does the organization use pricing policies, incentives, or planned obsolescence to promote excessive use or rapid re-consumption? If so, describe in which circumstances and if such actions are actively encouraged or tacitly condoned." }, { "label": 2, "question": "What products and services have the potential to exceed planetary boundaries if used once or a few times by each person in the world?" }, { "label": 3, "question": "What products could contribute to exceeding planetary bounds if current levels of use are maintained or increased?" } ], "indicators": [ { "label": 1, "indicator": "% of the total number of the organization's products and services that purposefully counteract principles of sufficiency, eco-efficiency, and circularity, or" }, { "label": 2, "indicator": "estimated share of sales generated by practices that can be attributed to unduly stimulated overconsumption" } ], "evaluationLevels": [ { "label": 1, "evaluation": "excessive sales of products and services resulting from price dumping policies, incentive schemes, planned obsolescence, or other sales practices that unduly stimulate overconsumption" }, { "label": 2, "evaluation": "more than half of the organization's products and services counteract principles of sufficiency, eco-efficiency, and circularity" } ] } ] } }, { "label": "4", "title": "Transparency and co-determination", "cell": { "label": "D4", "title": "D4 Customer participation and product transparency", "aspects": [ { "label": "4.1", "title": "D4.1 Customer participation, joint product development and market research", "description": "Participation gives customers a voice and requires unfiltered communication right up to the management level. ", "questions": [ { "label": 1, "question": "Are products and services developed in cooperation with customers?" }, { "label": 2, "question": "What specific methods for co-determination and shared decision making are offered to customers and how are these communicated? " }, { "label": 3, "question": "How are customer preferences for participation assessed?" }, { "label": 4, "question": "What is the objective of market research activities?" } ], "indicators": [ { "label": 1, "indicator": "Expenditure on market research in the reporting period" }, { "label": 2, "indicator": "Share of product and service innovations that have arisen with the participation of customers" }, { "label": 3, "indicator": "Number of product and service innovations due to customer participation that contribute to greater social and environmental sustainability " } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "A customer advisory council or a similar forum for dialogue and participatory development has been set up. Constructive feedback is part of the innovation and development process of the organization's products and services. Market research also considers ways to include other stakeholders than customers in participatory customer relations." }, { "label": "Experienced", "evaluation": "The organization practices an open and transparent form of customer participation that leads to innovation and common-good-oriented improvements. The feedback process and market research aims to identify real customer needs. Standardised ways for customer participation are in place. " }, { "label": "Advanced", "evaluation": "Customer feedback is integrated in form of pilot projects or for specific products and/or services to further develop the co-determination strategy in the organization. The organization documents and evaluates the share of innovations and improvements due to customer input and new developments take the genuine interests of customers into account. Market research focusses on customer needs and practical ways for participation." }, { "label": "First Steps", "evaluation": "Concepts to deal with customer feedback systematically are in place. Ways to integrate customer feedback in the organization are in development. Occasionally customer feedback is proactively campaigned to improve the usefulness of specific products and/or services. Part of the marketing budget is reserved for market research to improve customer participation. " }, { "label": "Baseline", "evaluation": "Customer participation is reactive to customer feedback, according to legal requirements. Market research aims primarily on increasing the market share." } ] }, { "label": "4.2", "title": "D4.2 Product and service transparency", "description": "Product and service transparency enables customers to make accurate judgements on the environmental, social, human and animal health impacts of products and/or services and levels of sustainability in the production process. ", "questions": [ { "label": 1, "question": "How publicly accessible and transparent is product information to customers?" }, { "label": 2, "question": "What information is provided on the material composition, environmental characteristics and health impacts of products and/or services?" }, { "label": 3, "question": "What are the steps of the value chain and possible risks of usage in services?" }, { "label": 4, "question": "What information is provided on pricing along the value chain?" }, { "label": 5, "question": "How are socio-environmental impacts caused by products and services communicated by the organization? " }, { "label": 6, "question": "How are externalised impacts communicated e.g. carbon emissions per product?" } ], "indicators": [ { "label": 1, "indicator": "Proportion of products with fully disclosed material composition (%-estimate of all products and revenue share of products) " }, { "label": 2, "indicator": "Proportion of services with detailed publication of socio-environmental impacts in process steps (%-estimate of all services and revenue share)" }, { "label": 3, "indicator": "Proportion of products and services for which price calculation breakdowns are made available to the public (% of all products and services) " } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "All available information on products and services is fully disclosed under the transparency policy of the organization on socio-environmental impacts. The organization fosters transparency with business partners to enable their customers to make informed decisions. The price strategy is transparent and all price components are disclosed." }, { "label": "Experienced", "evaluation": "The proportion of products with fully disclosed material composition and impacts of services is up to 60% either by volume or revenue value. There is a transparency policy for most products and services in place and a proactive information strategy about socio-environmental impacts is implemented." }, { "label": "Advanced", "evaluation": "The proportion of products with fully disclosed material composition and impacts of services is up to 30%, or for the most relevant three products and services in terms of revenue. This can have the form of pilot projects or specific products/services. Transparency about price components is available for these products." }, { "label": "First Steps", "evaluation": "The proportion of products with fully disclosed material composition is evaluated or for the most relevant product in terms of revenue. Information on the socio-environmental impacts of services is gathered for the most relevant service in terms of revenue. A concept for the publication of price components has been developed. " }, { "label": "Baseline", "evaluation": "The organization complies with legal declaration requirements. The organization declares hazardous substances and harmful side effects for consumers or the planet for products." } ] }, { "label": "4.3", "title": "D4.3 Negative aspect: non-disclosure of hazardous substances", "description": "", "questions": [ { "label": 1, "question": "Do products and services contain substances which can lead to effects that may be harmful to consumers or the environment?" }, { "label": 2, "question": "Do harmful side effects occur even when the products and services are used as intended?" } ], "indicators": [ { "label": 1, "indicator": "Proportion of products and services containing hazardous substances and health risks that are not publicly and transparently declared (%-estimate of all products or revenue share of products)" } ], "evaluationLevels": [ { "label": 1, "evaluation": "Hazardous substances are not declared for up to 5% of products or 5% of revenue share (at least 50 points, increasing depending on the degree of risk)." }, { "label": 2, "evaluation": "The organization does not inform consumers of possible harmful side effects of products or services for (at least 50 points, increasing depending on the degree of risk)." } ] } ] } } ] } }, { "group": { "label": "E", "title": "E. Global Community", "values": [ { "label": "1", "title": "Human dignity", "cell": { "label": "E1", "title": "E1 The purpose of products and services and their effect on society", "aspects": [ { "label": "1.1", "title": "E1.1 Basic needs and contribution to a good life", "description": "Many products and services are short-lived luxury items that are of negligible benefit to customers. Overconsumption burdens the environmental resources of our planet, and is detrimental to physical and mental human health. Offered products and services should meet human needs efficiently and contribute to conscious behaviour and consumption choices. Products and services that focus on the social distinction of groups or highlight economic differences, are detrimental to social cohesion and functioning communities. Business-to-business organizations should also reflect on the ethics of the supply chain, final products and services or sectors they indirectly contribute to through offering them their products and services.", "questions": [ { "label": 1, "question": "Which of the nine fundamental human needs (see below) are served by the organization's products and services?" }, { "label": 2, "question": "Which products and services are luxury items that only serve to promote an individual's status, and which could be replaced by less expensive, less resource-intensive products that promote a simple or good way of life?" }, { "label": 3, "question": "How do products and services promote the personal growth and health of individuals?" }, { "label": 4, "question": "What social or environmental problems (regional or global) are solved or mitigated with our products and services?" }, { "label": 5, "question": "For B2B: what final products, services or sectors do our products and services contribute to?" } ], "indicators": [ { "label": 1, "indicator": "...% fulfil ", "children": [ { "label": 1, "sub-indicator": "Basic needs" }, { "label": 2, "sub-indicator": "Status symbols and/or luxury items" } ] }, { "label": 2, "indicator": "...% serve the development of", "children": [ { "label": 1, "sub-indicator": "people" }, { "label": 2, "sub-indicator": "our planet / the biosphere" }, { "label": 3, "sub-indicator": "communities and social coherence" } ] }, { "label": 3, "indicator": "...% that address social and environmental problems in accordance with UN Sustainable Development Goals (SDG's)" }, { "label": 4, "indicator": "...% of products and services that have", "children": [ { "label": 1, "sub-indicator": "Multiple or singular benefit " }, { "label": 2, "sub-indicator": "Inhibiting or pseudo-benefit" }, { "label": 3, "sub-indicator": "Negative benefit" } ] }, { "label": 5, "indicator": "Sales of products and services that contribute to final products and services of client-organizations which are unethical or inhumane as a percentage of overall sales" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "Up to 100% of products and services fulfil basic needs for a healthy and good life in an environmentally-friendly way." }, { "label": "Experienced", "evaluation": "Up to 80% of products and services fulfil basic needs for a healthy and good life in an environmentally-friendly way. There is evidence that products and services meet the basic need of personal development, support social coherence, and are beneficial for the environment in line with SDG's. " }, { "label": "Advanced", "evaluation": "Up to 50% of products and services fulfil basic needs for a healthy and good life in an environmentally-friendly way. A healthy development of humans in line with SDG's is promoted actively, for example in campaigns or pilot projects. Less than 5% of products or services provide pseudo, negative or unsustainably inhibiting benefits." }, { "label": "First Steps", "evaluation": "Products and services are scrutinized for pseudo benefits, negative benefits and inhibiting benefits. Less than 10% of products or services provide pseudo, negative, or detrimentally inhibiting benefits. Plans to increase the benefit of products and services are developed." }, { "label": "Baseline", "evaluation": "Products or services are not explicitly addressing basic needs or provide predominantly pseudo, negative or inhibiting benefits. Products and services are not explicitly environmentally sustainable and do not foster social coherence. Environmental and social legal regulations for the products and services are not violated, and individuals or groups are not explicitly disadvantaged." } ] }, { "label": "1.2", "title": "E1.2 Social impact of the organization's products and services", "description": "As well as offering a benefit to their customers, the products and activities of ECG organizations offer socio-cultural solutions to some of the greatest challenges humanity faces. For example, overcoming poverty, ensuring high quality nutrition, education and health for all, or addressing social or environmental shortcomings. In this aspect, organizations are invited to reflect and report on the tangible and intangible social impact related to their products, services and core activities. The organization is led in the definition of concrete impact indicators of its core business activities in order to be able to measure its effectiveness in bringing the desired positive change. Therefore, in this aspect the organization reports the impact of the implementation of the purpose through products, services and core business activities. ", "questions": [ { "label": 1, "question": "How do products and services help to strengthen the personal and professional life of communities?" }, { "label": 2, "question": "Which interest groups are affected by activities that take place outside the organization? Through what measures?" }, { "label": 3, "question": "What do the measures achieve specifically? For example, an increase in knowledge, changes in attitude or behaviour, or changes in lifestyle." }, { "label": 4, "question": "How can the effectiveness of the organization in bringing change be measured?" } ], "indicators": [ { "label": 1, "indicator": "Type and number of activities and measures put into place per year" }, { "label": 2, "indicator": "Number of people reached" }, { "label": 3, "indicator": "Self-set outcome or impact indicator" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "The organization sees itself as a relevant driver bringing solutions to the greatest challenges humanity faces. Creative new approaches to encourage changes in behaviour have been adopted. Consumer behaviour (including that of non-customers) is changed due to the organization's activities, and impact indicators collected and monitored over time demonstrate it. The organization is known as expert in their industry for sustainable solutions and active engagement to improve society. " }, { "label": "Experienced", "evaluation": "Pilot projects have been evaluated and are extended or adapted due to lessons learned in the past. People's knowledge, attitudes and behaviours (including those of non-customers) have started to change. Social impact indicators continue to be periodically collected and monitored." }, { "label": "Advanced", "evaluation": "First measures and actions are implemented, possibly in the form of pilot projects. Indicators for measuring the social impact of products, services and core business activities in general are developed and baseline data on current social impacts are collected periodically." }, { "label": "First Steps", "evaluation": "The organization is aware of the positive or negative impacts of its core business activities, products and services on society and plans the next steps for improving its societal impact through its core business. The organization is committed to analyse and monitor the impact its products and services have." }, { "label": "Baseline", "evaluation": "The organization does not take an interest in the positive or the negative effects its core business activities have on society. Relevant legal regulations are met. " } ] }, { "label": "1.3", "title": "E1.3 Negative aspect: unethical and inhumane products and services", "description": "We describe products and services as unethical or inhumane if they have a negative impact on:", "questions": [ { "label": 1, "question": "What direct and indirect negative effects do our products and services have on life and the health of living beings?" }, { "label": 2, "question": "How do our products and services impact the freedom of people and on our planet's biosphere?" } ], "indicators": [ { "label": 1, "indicator": "Sales figures for the unethical products and services listed below " }, { "label": 2, "indicator": "Proportion of customers who manufacture or sell such products" } ], "evaluationLevels": [ { "label": 1, "evaluation": "up to 2% correspond to 100 negative points" }, { "label": 2, "evaluation": "up to 5% correspond to 150 negative points" }, { "label": 3, "evaluation": "over 5% correspond to 200 negative points" } ] } ] } }, { "label": "2", "title": "Solidarity and social justice", "cell": { "label": "E2", "title": "E2 Contribution to the community", "aspects": [ { "label": "2.1", "title": "E2.1 Voluntary contributions that strengthen society", "description": "Many organizations make voluntary contributions that go beyond their statutory duties - e.g. by donating financial or physical resources, or by using their position and contacts to support civil society initiatives and benefit society as a whole (‘positive lobbying’)", "questions": [ { "label": 1, "question": "How much money, resources and specific activities does the organization put into charitable works? (list of all activities and their monetary value)" }, { "label": 2, "question": "How does the organization‘s individual gain from these activities compare to the benefits they provide to society as a whole?" }, { "label": 3, "question": "What lasting changes do the charitable works of the organization make, or are they mainly relieving symptoms?" }, { "label": 4, "question": "How established are these activities? What experience does the organization already have with each one? How firm is its commitment?" }, { "label": 5, "question": "What is its overall strategy or vision with regard to charitable works?" }, { "label": 6, "question": "How high are voluntary corporate expenditures (voluntary payments, VP) for the general public and what proportion do these have in comparison to the national statutory levies (taxes, social security contributions, etc.)?" } ], "indicators": [ { "label": 1, "indicator": "Voluntary payment (VP) in kind to the community minus the benefit this provides to the organization as a % of national statutory levies " }, { "label": 2, "indicator": "Sum of taxes according to tax declaration or tax estimate " }, { "label": 3, "indicator": "Sum of Social Security Contributions (SSC) " } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "The scope of charitable works is very broad, and there are proven and lasting positive effects in many areas." }, { "label": "Experienced", "evaluation": "The organization has been involved in extensive charitable works in several areas over many years." }, { "label": "Advanced", "evaluation": "The scope of charitable works is reasonably broad but only where there is a probable cause and effect." }, { "label": "First Steps", "evaluation": "National statutory levies are known in detail, but an assessment of the relationship to social commitment is not available Individual voluntary contributions are made, but without evaluating their impact." }, { "label": "Baseline", "evaluation": "No voluntary payments (VP) are made to the community over and above the national statutory levies." } ] }, { "label": "2.2", "title": "E2.2 Negative aspect: inappropriate non-payment of tax", "description": "Inappropriate non-payment of tax refers to all legal and illegal practices whereby a organization makes no contribution, or an inadequate one (through tax and social contribution paid), to the countries and societies in which they operate.", "questions": [ { "label": 1, "question": "What risks are there within the organization with regard to inappropriate non-payment " } ], "indicators": [ { "label": 1, "indicator": "Is the organization part of an international group, does it do business with other international partners, or does it participate in the digital economy? If so, the organization should publish the names of all subsidiaries, affiliated companies and business partners overseas who receive a considerable share of turnover (above 10%)." }, { "label": 2, "indicator": "Turnover" }, { "label": 3, "indicator": "Value created: profit before tax plus interest on borrowed capital plus income from rents and leases" }, { "label": 4, "indicator": "Investment volumes" }, { "label": 5, "indicator": "Number of employees, gross wage bill, net wage bill" }, { "label": 6, "indicator": "Taxes and social contributions paid (broken down by type of tax: tax on profits, pay roll tax, etc)" }, { "label": 7, "indicator": "Funding received" }, { "label": 8, "indicator": "Interest and other payments for intangible services (e.g. licence fees) to overseas subsidiaries or partners." } ], "evaluationLevels": [ { "label": 1, "evaluation": "There has been one proven case of fraudulent accounting with the aim of avoiding tax." }, { "label": 2, "evaluation": "There is no transparency with regard to international financial transactions or with " }, { "label": 3, "evaluation": "There is an inappropriate shifting of profits between subsidiaries, or " }, { "label": 4, "evaluation": "Investment of funds is carried out in countries with lower capital tax rates." }, { "label": 5, "evaluation": "Organization headquarters or branches have been relocated, deals have been agreed " } ] }, { "label": "2.3", "title": "E2.3 Negative aspect: no anti-corruption policy", "description": "Corruption covers all practices in which the pursuit of individual gain causes harm to society and its institutions. The term is used here to describe not only bribery and fraudulent behaviour, but also non-transparent lobbying, nepotism, favouritism, misappropriation of common assets (e.g. wrongful allocation of subsidies, or by-passing obligations to invite tenders), and illegal donations to political parties and elections. ", "questions": [ { "label": 1, "question": "What corruption risks are there within the organization, its suppliers and its clients?" }, { "label": 2, "question": "What measures have been put into place to prevent corruption in sales and purchasing?" }, { "label": 3, "question": "How correct are the organization‘s dealings with officials and political decision makers?" }, { "label": 4, "question": "What lobbying activities are carried out?" }, { "label": 5, "question": "What donations are made to political parties?" }, { "label": 6, "question": "How does the organization raise awareness among its employees?" }, { "label": 7, "question": "What precautions against corruption exist in decision making processes?" }, { "label": 8, "question": "How are conflicts of interest (personal and organisational) made visible, and what appropriate rules of conduct are there?" } ], "indicators": [ { "label": 1, "indicator": "Are donations to political parties declared openly?" }, { "label": 2, "indicator": "Are all lobbying activities and lobbying expenditures declared openly (included in the Lobbying Register)?" }, { "label": 3, "indicator": "Are employees encouraged to report corruption, and are they given protection (anonymity) to enable them to do so?" }, { "label": 4, "indicator": "Has a budget been specifically allocated for social ventures? (see under positive aspect: effective ways of contributing to the strengthening of society)" } ], "evaluationLevels": [ { "label": 1, "evaluation": "lack of transparency: non-disclosure of donations to political parties, non-inclusion in the Lobbying Register, non-disclosure of conflicts of interest" }, { "label": 2, "evaluation": "lack of awareness raising or setting a good example by management with regard to corruption risks: no code of conduct, no training or education in critical areas, no awareness of sanctions in the case of misconduct" }, { "label": 3, "evaluation": "insufficient measures to prevent, detect, or address corruption: no opportunities to report corruption, no protection given to whistleblowers, no separation of duties, no two-person oversight principle" }, { "label": 4, "evaluation": "lack of contractual clauses to prevent corruption (in work, supplier or client contracts" } ] } ] } }, { "label": "3", "title": "Environmental sustainability", "cell": { "label": "E3", "title": "E3 Reduction of environmental impact", "aspects": [ { "label": "3.1", "title": "E3.1 Absolute impact and management strategy", "description": "In the interests of an ecologically sustainable economy, every organization is required to carry out an ecological impact assessment. The aim is to reduce the consumption of resources and emissions, as well as restricting the use of hazardous substances, technologies and processes. An established environmental management system should serve to define strategies and responsibilities in a transition plan, plan and implement measures and review their effectiveness. ", "questions": [ { "label": 1, "question": "What negative environmental impacts do the company's production and work processes have? " }, { "label": 2, "question": "What options do we have to control and/or influence environmental impacts? (See also section 3.3 \"Life cycle perspective\")" }, { "label": 3, "question": "What data on the environmental accounts is published?" } ], "indicators": [ { "label": 1, "indicator": "This data must be reported, including the source and accuracy of the data. In the case of estimates, \"estimated\" must be added." }, { "label": 2, "indicator": "In addition, separate targets must be defined as part of the transition plan towards zero emissions." } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "The organization publishes this data and uses the results to cooperate with others in the sector. It achieves a maximum of four evaluation points (see table in \"Evaluation tools\"). " }, { "label": "Experienced", "evaluation": "The organization also determines all data for the standard impact categories," }, { "label": "Advanced", "evaluation": "The organization is aware of its resource use and emissions as well as its environmental footprint." }, { "label": "First Steps", "evaluation": "The organization takes initial steps to identify/analyse significant environmental impacts with clear responsibilities and a reporting system." }, { "label": "Baseline", "evaluation": "Environmental impacts are not known, no key figures are available and no measures were taken." } ] }, { "label": "3.2", "title": "E3.2 Relative impact", "description": "It may be helpful to draw comparisons with other companies in the sector or region when identifying ways to reduce the environmental impact of core activities. The basis for evaluating the relative environmental impact is best practice or current industry-wide standards.", "questions": [ { "label": 1, "question": "state of the art or current industry-wide standards?" }, { "label": 2, "question": "organizations in the same business sector or region?" } ], "indicators": [ { "label": 1, "indicator": "relevant figures based on environmental accounting or the parameters used in the sector or region (see E3.1)" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "The organization is well above average in terms of significant environmental impact (innovation or industry leader). The measures are identified in the policy, vision and mission as \"continuous improvement\"" }, { "label": "Experienced", "evaluation": "The organization is above the industry average in terms of significant environmental impacts with clearly identifiable measures for improvement. The measures are identified in the policy as \"continuous improvement\"." }, { "label": "Advanced", "evaluation": "The organization has taken clearly identifiable measures to reduce its environmental impact that are better than industry standards. " }, { "label": "First Steps", "evaluation": "The organization is aware of the state of the art and industry standards. Measures to reduce the environmental impact are planned." }, { "label": "Baseline", "evaluation": "The organization does not know the state of the art or the industry standards or has not yet carried out a comparison with others in the same sector." } ] }, { "label": "3.3", "title": "E3.3 Negative aspect: infringement of environmental regulations and disproportionate environmental pollution", "description": "If the organization's activities have a disproportionate impact on ecosystems or if they infringe environmental regulations, social damage is caused, which is not matched by adequate benefits. This should also be criticised in particular, if this procedure were illegal at other locations of the organization.", "questions": [ { "label": 1, "question": "What operating licences and associated operating conditions exist, and are the conditions complied with?" }, { "label": 2, "question": "How is compliance with relevant laws and regulations monitored? " }, { "label": 3, "question": "Is there a breach of environmental regulations in the reporting period and if so, how high is the potential damage?" }, { "label": 4, "question": "Have there been any complaints or disputes with residents with regard to environmental pollution?" }, { "label": 5, "question": "Are there any disputes with other stakeholders? (civil society initiatives, NGO's, etc.)" }, { "label": 6, "question": "How do regional technical and legal standards compare to other locations of the organization?" } ], "indicators": [ { "label": 1, "indicator": "operating licence(s) if required for the production processes" }, { "label": 2, "indicator": "directory of relevant laws and regulations" }, { "label": 3, "indicator": "register of hazardous substances" }, { "label": 4, "indicator": "breaches of environmental regulations" } ], "evaluationLevels": [ { "label": 1, "evaluation": "There is no directory of operating licences, laws and regulations, and no list of hazardous materials: deduct a maximum of 10 points" }, { "label": 2, "evaluation": "There are verifiable complaints on site: 10 points deduction" }, { "label": 3, "evaluation": "There is a violation of environmental regulations. This is being processed: 10 to 60 points deduction" }, { "label": 4, "evaluation": "A violation of environmental regulations is known. Measures have been initiated, but the processing time does not correspond to the hazard potential: 60 points deduction" }, { "label": 5, "evaluation": "A violation of environmental regulations is known, but no action has yet been taken: 100 points deduction" }, { "label": 6, "evaluation": "Specific damage is already known on site: 30 to 60 points deduction" }, { "label": 7, "evaluation": "An environmental violation is legal on site but illegal at another location of the organization: 100 points deduction" } ] } ] } }, { "label": "4", "title": "Transparency and co-determination", "cell": { "label": "E4", "title": "E4 Transparency and co-determination", "aspects": [ { "label": "4.1", "title": "E4.1 Transparency and Democracy Education", "description": "Transparency creates trust and enables others to participate and make informed choices. A transparent organization provides comprehensive insight in its activities to relevant societal stakeholders. It systematically acquires new insights from different perspectives, provides complete and neutral information, actively seeks exchange of arguments and scrutinizes criticisms. Democratic decision-making and governance ensure that individuals and interest groups are involved in creating the environment we all share. ", "questions": [ { "label": 1, "question": "What important and critical information is collected for stakeholders (scope and depth)?" }, { "label": 2, "question": "In what form is information published and disseminated (type of publication)?" }, { "label": 3, "question": "Are reports, assessments, or information formats reviewed by an independent body?" }, { "label": 4, "question": "How easily accessible is this information for the public?" }, { "label": 5, "question": "Are employees and indirect stakeholders aware of democratic structures in the organization? " }, { "label": 6, "question": "What applications for democracy education can be identified?" }, { "label": 7, "question": "What are the goals of organizational democracy education and how are these achieved?" } ], "indicators": [ { "label": 1, "indicator": "Publication of standardised reporting schemes, e.g. ECG balance, GRI, ESRS, SDG reporting " }, { "label": 2, "indicator": "Democratic structures in the current Code of Conduct (CoC)" }, { "label": 3, "indicator": "Integration of democracy promotion in vocational education " } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "The organization reports on its activities and engages in extended transparency efforts. It joins forces with democratic initiatives, NGO's, and other regional or global stakeholder representatives to increase transparency in its industry. It leads by example and offers help to other organisations in its sector to develop their transparency strategy and democratic structures. Exemplary successes of democracy education have positive effects beyond the organization and region." }, { "label": "Experienced", "evaluation": "The organization systematically reports on its activities following its publication strategy and consolidated Code of Conduct. Externally audited reporting schemes have been carried out and are evaluated to further improve the publication strategy. Measures for democracy education for stakeholders are established, and evidence for systematic co-determination is present. Results of implemented measures are analysed and serve as evidence to further develop the transparency strategy and co-determination of stakeholders." }, { "label": "Advanced", "evaluation": "The organization has developed reports on its activities following its publication strategy and consolidated Code of Conduct. Externally audited reporting schemes are in preparation, at least for parts of the organisation and necessary analyses are made. Measures are implemented to promote democratic decision-making and relevant functional roles are established for easily accessible democratic involvement of indirect stakeholders. First measures for democracy education are being implemented to promote democratic competencies at all levels." }, { "label": "First steps", "evaluation": "The organization recognizes the relevance of transparency and develops a publication strategy for activities as part of its Code of Conduct. The organization begins with initial analyses, planning and develops an implementation strategy for reporting in externally audited reporting schemes. Fields of action for democracy education are identified and plans are in place to implement democracy education." }, { "label": "Baseline", "evaluation": "The organization complies with legal requirements for transparent publication of activities and respects democratic procedures in its Code of Conduct. Additional reporting online or in other easily available formats is not available and no plans to increase transparency exist. Democracy education is considered irrelevant. " } ] }, { "label": "4.2", "title": "E4.2 Co-determination", "description": "Organizations play a significant role in addressing global challenges and should use their influence to make a positive contribution towards a life-serving society, achieving the UN Sustainable Development Goals (SDG's), and global solidarity and justice. Democracy education (with peer organizations, trainees, employees, and executives) and its practical implementation in organizations are crucial to this. Educational programs can promote awareness, enhance understanding and appreciation of the concerns of indirect stakeholders, for example children, sentient animals, biodiversity. Awareness of the needs of indirect stakeholders fosters a sense of responsibility for our actions and impacts. Education and training helps to respect the interests of indirectly affected people and living beings, learning about the needs of those who cannot speak for themselves, and the practical implementation of their rights in democratic decision-making processes. The goal of participation and co-determination is a globally responsible behaviour of the organization to avoid suffering, conflicts, additional costs, and deterioration of future prospects.", "questions": [ { "label": 1, "question": "How can people and organizations engage in dialogue and participate in open, power-free, and sanction-free argument exchange?" }, { "label": 2, "question": "How does the organization ensure that the legitimate interests of stakeholders that do not have contracts with the organisation are considered?" }, { "label": 3, "question": "What efforts does the organization take to foster democratic structures with the aim of respecting human rights globally? " } ], "indicators": [ { "label": 1, "indicator": "Procedures for co-decision-making by stakeholders beyond statutory participation rights for " }, { "label": 2, "indicator": " Infrastructure for dialogue (e.g., ethics forum, ethics committee) present: yes/no? For what kind of decisions?" } ], "evaluationLevels": [ { "label": "Exemplary", "evaluation": "The organization has an institutionalised form of co-determination for operational and fundamental decisions. The organization shares its learnings and methodological approaches for participation in the sector and helps peer organizations to develop their participation structures. It assumes responsibility beyond its direct influence and integrates interests of indirect stakeholders in its policies and plans. Beyond its direct responsibility, on a societal and political level, the organization helps develop democratic structures to promote human rights and rights of indirectly affected stakeholders." }, { "label": "Experienced", "evaluation": "The organization has implemented systematic ways for active participation of indirect stakeholders in decision-making processes. Continuous, interdisciplinary (politics, science, ethics, sociology, and environmental sciences) communication is in place to appropriately consider the interests of indirect stakeholders and involve their interests. Procedures for participation concern most operational decisions and are part of the decision-making process for fundamental decisions. " }, { "label": "Advanced", "evaluation": "The organization actively seeks contact with representatives of relevant indirect stakeholders, e.g. consultations, invitations, public hearings. At least for specific projects or parts of the organization, representatives of indirect stakeholders are asked for their opinions, views, and suggestions with the aim to receive feedback and input. Plans to systematically assess who relevant indirect stakeholders are, and how their interests can be involved in the decision-making processes for operational and fundamental decisions are developed. " }, { "label": "First Steps", "evaluation": "The organization recognises that their activities affect other stakeholders. A first inventory of typical indirect stakeholders relevant in the sector is present. The organization provides public information, and relevant indirect stakeholders or representatives of affected groups and beings can engage in dialogue. Results are documented and evaluated with the aim to foster understanding and deepen cooperation." }, { "label": "Baseline", "evaluation": "The organization complies with legal requirements and respects mandatory procedures for objections. There is no communication or procedure for stakeholders to engage in dialogue with the organization's decision-makers and no co-determination of stakeholders beyond legal duties." } ] }, { "label": "4.3", "title": "E4.3 Negative aspect: lack of transparency and deliberate misinformation", "description": "Organizations and companies have a responsibility to provide information to society transparently and comprehensively. If an organization deliberately publishes false information about itself, its plans, its understanding of facts, or its mission, it harms society and impedes informed choices and discourse.", "questions": [ { "label": 1, "question": "Does the organization in practice live up to its own standards (e.g. Code of Conduct, transparency, co-determination)" }, { "label": 2, "question": "Does it disseminate misinformation?" }, { "label": 3, "question": "Does it take into account the latest scientific thinking? " }, { "label": 4, "question": "Does it violate human rights?" }, { "label": 5, "question": "Is it transparent about the use of technology (e.g. artificial intelligence, biotechnology) and which decisions are technology-assisted or technology-based?" }, { "label": 6, "question": "Are there signs for structural discrimination of indirect stakeholders?" }, { "label": 7, "question": "Is the organization transparent about the scientific, political, economic, (if applicable religious) resources it uses and values it promotes?" } ], "indicators": [ { "label": 1, "indicator": "Legal charges against the organization related to " }, { "label": 2, "indicator": "Conformity to the organization's transparency strategy (e.g. from the Code of Conduct: what information is disseminated how and what is the desired outcome) " } ], "evaluationLevels": [ { "label": 1, "evaluation": "legal charges or formal complaints in the balancing period under consideration and the organization's reaction to them" }, { "label": 2, "evaluation": "non-conformity to the organization's Code of conduct" }, { "label": 3, "evaluation": "deliberate misinformation or non-disclosure of relevant facts" }, { "label": 4, "evaluation": "active prevention or impediment of investigations" }, { "label": 5, "evaluation": "non-cooperation with legal or corporate authorities (e.g. investigations)" }, { "label": 6, "evaluation": "wrong labelling of information as scientific, fact-based, or evidence without appropriate proof" }, { "label": 7, "evaluation": "opaque sources of information and deliberate misleading (e.g. non-authorised use of publications)" }, { "label": 8, "evaluation": "deliberate impediment of societal and global democratic structures (e.g. specific project labelling to avoid public consultations)" }, { "label": 9, "evaluation": "infringement of procedural regulations (e.g. time periods for consultations of public opinion)" }, { "label": 10, "evaluation": "deliberate misinformation to harm political, economic, or social opponents" }, { "label": 11, "evaluation": "support for non-democratic religious or political parties, organisations, or associations that publicly promote extremist, misanthropic, or group-based discrimination " } ] } ] } } ] } } ]