Level 2

Key environmental issues

Level 2 examines the extent to which companies provide information on issues that are commonly understood as material (or salient) in their sector. These issues and the corresponding KPIs were derived from the leading sustainability reporting standards. While this provides a strong indication that these issues are material for a company from a given sector, it always depends on concrete information about a company's business model and operational context. Concrete assessment criteria follow the structure of the Non-financial Directive's requirements. For the reporting of climate-related risks, the TCFD criteria were used.

01.
Climate Change
% Percentage of total

  • All sectors
    105 companies
    Energy & Mining
    38 companies
    Health Care
    33 companies
    ICT
    34 companies
  • Policy
    Single choice
  • Quality of policy disclosure
    Multiple choice
  • Risks description (TCFD criteria)
    Multiple choice
  • KPIs
    Multiple choice

02.
Resource use
% Percentage of total

  • All sectors
    105 companies
    Energy & Mining
    38 companies
    Health Care
    33 companies
    ICT
    34 companies
  • Policy
    Single choice
  • Quality of policy disclosure
  • Risks description
    Single choice
  • KPIs
    Multiple choice

03.
Pollution
% Percentage of total

  • All sectors
    105 companies
    Energy & Mining
    38 companies
    Health Care
    33 companies
    ICT
    34 companies
  • Policy
    Single choice
  • Risks description
    Single choice
  • KPIs
    Multiple choice

04.
Waste
% Percentage of total

  • All sectors
    105 companies
    Energy & Mining
    38 companies
    Health Care
    33 companies
    ICT
    34 companies
  • Policy
    Single choice
  • Quality of policy disclosure
    Multiple choice
  • KPIs
    Multiple choice

05.
Biodiversity
% Percentage of total

  • All sectors
    105 companies
    Energy & Mining
    38 companies
    Health Care
    33 companies
    ICT
    34 companies
  • Policy
    Single choice
  • Risks description
    Single choice
  • Operations in High Conservation Value Areas
    Multiple choice
  • Habitats, landscape or environmental functions conversion
    Multiple choice