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Sustainability Reporting

Key Metrics Guide

Get help calculating and finding the figures required for the questions in Valifieds baseline.

Contents

Introduction to Your Company

Number of full-time employees
Sick leave

Energy Consumption

Total energy consumption
Energy consumption from fossil fuels
Energy from renewable sources
Fuel consumption from renewable sources
Energy intensity

CO2 Emissions

Scope 1 emissions
Scope 2 emissions (location-based)
Scope 2 emissions (market-based)
Scope 3 emissions
Total emissions (location-based)
Total emissions (market-based)
CO2 intensity (location-based)
CO2 intensity (market-based)

Water

Water consumption
Water intensity

Waste

Amount of waste generated
Hazardous waste generated
Recycled waste
Waste prepared for recycling
Waste disposed of without recycling

Social Responsibility for Your Own Employees

Number of male employees
Number of female employees
Employees covered by collective agreements
Employee turnover
Number of work-related accidents
Work-related accidents per employee (in %)
Apprentices and trainees

Equal Treatment and Inclusion

Employee and career development reviews - men
Employee and career development reviews - women
Continuing education - men
Continuing education - women
Pay gap between male and female employees
Pay gap relative to CEO
Cases of discrimination and harassment

Customers

Customer complaints

Business Operations

Corruption
Bribery

Introduction to Your Company

Number of full-time employees

Source: FSR's ESG key figures in the annual report

The figure represents all full-time employees and temporary staff, as well as part-time employees converted to full-time equivalents. There is no single correct way to calculate this figure, but it can often be obtained from HR systems. It's important that the figure is comparable and consistently calculated year after year. There is no single correct way to determine the full-time workforce figure—follow the same calculation method each year to ensure comparability. One option is to base the calculation on the annual work unit method. Here, one annual work unit equals 1,924 hours. Therefore, you need to convert the number of work hours into annual work units. For example, if 45,000 hours were worked, it would equal 45,000/1,924 = 23.4 FTEs. Other times, the company may have the figure available in an HR system.

Sick Leave

Source: FSR's ESG key figures in the annual report

The figure is calculated as the number of sick days per employee. Calculation: Number of sick days/number of full-time employees. Long-term sick leave should be included, and as with the number of full-time employees, part-time employees should be converted to full-time equivalents. This figure can often be obtained from HR systems. It is often a good idea to add a comment to the figure if it is high due to a long-term sick leave, as it provides insight into the company. As inspiration, you can see a calculation example: Sick leave.

Energy Consumption

Total energy consumption

Energy consumption is the total sum of your energy consumption (electricity, heating, and fuel from fossil, renewable, and nuclear sources).
The figure is often calculated based on the production of own energy and purchased energy. For example, you can find the amount of purchased energy in the company's annual consumption report from utility companies, invoices, or self-service login. Consumption is multiplied by a conversion factor and expressed in Megajoules (MJ).

Energy consumption from fossil fuels

Here, you should exclusively report energy consumption from your own company.
Fossil energy sources include coal, oil, and natural gas. Consumption is reported in Megawatt-hours (MWh).

Energy consumption from renewable sources

Here, you should exclusively report energy consumption from your own company.
Renewable energy is a collective term for bioenergy, wind energy, solar energy, geothermal energy, and other technologies that differ from fossil fuels, among other things, by being CO2-neutral. The use of renewable energy sources contributes to reducing our greenhouse gas emissions.

Fuel consumption from renewable sources

Fuel from renewable sources is a subset of your total consumption from renewable sources.
Here, you should include biomass, biogas, non-fossil fuel waste, hydrogen from renewable sources, etc. Renewable energy is a collective term for bioenergy, wind energy, solar energy, geothermal energy, and other technologies that differ from coal and other fossil fuels by, among other things, being CO2-neutral. The use of renewable energy sources contributes to reducing our greenhouse gas emissions.

Energy intensity

Energy intensity is calculated as energy consumption divided by revenue and is automatically calculated when the two data points are entered.

CO2 Emissions

What are your total Scope 1 CO2 emissions?

Scope 1 emissions cover direct emissions from the company's own combustion of fuel and materials. This includes emissions from own vehicles and own facilities for heating and energy production.
Use Valified's CO2 calculator to calculate your Scope 1 emissions by filling in the items 'Own and leased vehicles' and 'Process emissions.'
You can watch this video, where the content and functions of Valified's CO2 calculator are explained: CO2 calculator.

What are your total Scope 2 CO2 emissions calculated on a location-based method?

Scope 2 includes indirect emissions from purchased energy. This could be from your electricity consumption, for example.
In the location-based method, the national average for energy composition is used in the calculation.
The figure should be reported gross and calculated according to the Greenhouse Gas Protocol and is automatically calculated by Valified's CO2 calculator.
You can watch this video, where the content and functions of Valified's CO2 calculator are explained: CO2 calculator.

What are your total Scope 2 CO2 emissions calculated on a market-based method?

Scope 2 includes indirect emissions from purchased energy. This could be from your electricity consumption, for example.
In the market-based method, you should adjust for the company's own production of electricity (e.g., via solar panels) or the purchase of green electricity (electricity with green certificates). The calculation provides a more accurate representation of the actual electricity consumption in the company.
In Valified's CO2 calculator, this figure will be automatically calculated. Under the 'Electricity' section in the calculator, the input of electricity from own production can be decisive in the difference between your location-based and market-based Scope 2 emissions.
The figure should be reported gross and calculated according to the Greenhouse Gas Protocol.
You can watch this video, where the content and functions of Valified's CO2 calculator are explained: CO2 calculator.

What are your total Scope 3 CO2 emissions?

Scope 3 includes all indirect emissions not included in Scope 2, from your entire value chain, including suppliers and customers.
In Valified's CO2 calculator, this figure will be automatically calculated.
You can watch this video, where the content and functions of Valified's CO2 calculator are explained: CO2 calculator.

What are your total CO2 emissions from Scope 1, 2, and 3, where Scope 2 is calculated on a location-based method?

The sum of Scope 1, 2 (location-based method), and 3.
In the location-based method, the national average for energy composition is used in the calculation of Scope 2 CO2. The figure should be reported gross and calculated according to the Greenhouse Gas Protocol.
The figure is automatically calculated by Valified if Scope 1, 2 (location), and 3 are entered.
You can watch this video, where the content and functions of Valified's CO2 calculator are explained: CO2 calculator.

What are your total CO2 emissions from Scope 1, 2, and 3, where Scope 2 is calculated on a market-based method?

The sum of Scope 1, 2 (market-based method), and 3.
In the market-based method for Scope 2 CO2, you should adjust for the company's own production of electricity (e.g., via solar panels) or the purchase of green electricity (electricity with green certificates). The calculation provides a more accurate representation of the actual electricity consumption in the company. The figure should be reported gross and calculated according to the Greenhouse Gas Protocol.
The figure is automatically calculated by Valified if Scope 1, 2 (market), and 3 are entered.

What are your total location-based CO2 emissions relative to revenue (CO2 emission intensity)?

The figure is automatically calculated if Scope 1, 2, 3, and revenue are entered in Valified's CO2 calculator.
The figure is calculated as your total location-based CO2 emissions in tons for Scope 1, 2, and 3 divided by revenue in Danish kroner.

What is your total market-based CO2 emission intensity relative to revenue?

The figure is automatically calculated if Scope 1, 2, 3, and revenue are entered in Valified's CO2 calculator.
The figure is calculated as your total market-based CO2 emissions in tons for Scope 1, 2, and 3 divided by revenue in Danish kroner.

Water

What is your annual water consumption, according to your latest report?

Information about water consumption can be found with the company's utility provider.

What is your water intensity?

The figure is automatically calculated.
Water intensity is calculated as water consumption divided by revenue.

Waste

How much waste have you generated?

Waste includes any substance or object that the owner discards, intends to discard, or is required to discard.
This information can be found on the invoice you receive from your waste management service provider.
In some industries, it is also possible to access data via specialized data providers.
For example, in the automotive industry: ABAS.dk.

How much hazardous waste have you generated?

Hazardous waste includes waste with properties that are dangerous to humans and the ecosystem.
Hazardous waste includes waste that is explosive, oxidizing, flammable, irritating to skin or mucous membranes, harmful to health, toxic, carcinogenic, corrosive, infectious, toxic to fertility, capable of altering DNA (mutagenic), toxic in contact with water, air, or acid, sensitizing, toxic to the ecosystem, and waste that may subsequently transform to have any of the aforementioned properties. For more information, see Annex III of Directive 2008/98/EC of the European Parliament and of the Council.
In some industries, it is possible to access data for hazardous waste via specialized data providers. For example, in the automotive industry: ABAS.dk.

How much waste has been recycled?

Recycling means that the waste is used again, for example, when a used product is resold.
The figures for recycling can be found with your waste management service provider.
In some industries, it is also possible to access data via specialized data providers.
- For example, at ABAS.dk or Marius Petersen.
See also: https://ens.dk/ansvarsomraader/affald/affaldsregistret

How much waste has been prepared for recycling?

Recycling is the process where waste or components from waste are included in the production of a new or entirely different product. This can include recycling plastic, glass, or paper. Food waste and bottle deposits are also considered recycling.
The figures for recycling can be found with your waste management service provider.
In some industries, it is also possible to access data via specialized data providers.
- For example, at ABAS.dk or Marius Petersen.
See also: https://ens.dk/ansvarsomraader/affald/affaldsregistret

What percentage of total waste has been disposed of without recycling?

This refers to the portion of residual waste sent to incineration facilities.
The more waste you recycle, the more attractive you are to partners.
In some industries, it is also possible to access data via specialized data providers.
- For example, at ABAS.dk or Marius Petersen.

Social Responsibility for Your Own Employees

How many men do you employ?

The number should be reported as the total number of employees—this figure should not be converted to full-time equivalents.

How many women do you employ?

The number should be reported as the total number of employees—this figure should not be converted to full-time equivalents.

What percentage of your employees are covered by collective agreements?

Find this information in HR systems.

What is the employee turnover rate according to your latest report?

Source: FSR's ESG key figures in the annual report

Calculation method: ((all departing employees, both voluntary and involuntary)/total employees) * 100.
Find the total number of employees (FTE) for the reporting period (12 months in total).
Find the difference from the previous reporting period (12 months in total) in the number of employees (FTE).
- Example with the difference between 2022 and 2023: 2022 = 9.6 FTE → 2023 = 8.6 FTE → difference = 1 FTE.
- ((1)/8.6) * 100 = 11.6%
The figure is in percentage.
Retirees count as involuntary departing employees.
We recommend that apprentices and interns not be included in either voluntary or involuntary departures, as they are still in training. There is no single correct way to calculate the full-time workforce figure—follow the same calculation method each year to ensure comparability. One option is to base the calculation on this method: FTEs + temporary staff, as well as part-time employees converted to full-time equivalents.

How many registered workplace accidents have you had this year?

Workplace accidents include stress. The figure includes suppliers if the accident occurs on the company's premises.
Workplace accidents include accidents resulting from hazardous work. Accidents at the workplace that are not work-related should not be included. For example, a car accident on the way home from work or an epilepsy attack unrelated to work. Accidents during work-related travel should be included. Accidents during remote work should be included if the accident is work-related. Mental illness, including stress, is considered work-related if voluntarily reported by the affected person and supported by a statement from an authorized healthcare professional with relevant education and experience.

How many registered workplace accidents have you had as a percentage of employees?

Workplace accidents on the company's premises must be included. Accidents involving suppliers that occur on the company's premises must be included. Work-related stress is included.
The figure should be reported as a percentage of employees. Workplace accidents include accidents resulting from hazardous work. This also applies to accidents involving your suppliers that occur on your premises. Accidents at the workplace that are not work-related should not be included. For example, a car accident on the way home from work or an epilepsy attack unrelated to work. Accidents during work-related travel should be included. Accidents during remote work should be included if the accident is work-related. Mental illness, including stress, is considered work-related if voluntarily reported by the affected person and supported by a statement from an authorized healthcare professional with relevant education and experience.

How many apprentices and trainees do you employ?

This information can often be found in HR systems.

Equal Treatment and Inclusion

What percentage of male employees participate in annual employee and career development reviews?

Reviews must be held at least once a year.

What percentage of female employees participate in annual employee and career development reviews?

Reviews must be held at least once a year.

How many hours on average per year do male employees receive in continuing education?

If you do not already have a registration system for continuing education, it may be a good idea to establish one for the future. Use invoices to find the number of hours paid for continuing education.

How many hours on average per year do female employees receive in continuing education?

If you do not already have a registration system for continuing education, it may be a good idea to establish one for the future.
Use invoices to find the number of hours paid for continuing education.

What is the pay gap between male and female employees?

The pay gap is calculated as the difference between the average hourly wage for male and female employees as a percentage of the average hourly wage for male employees.

What is the pay gap between the CEO and employees according to your latest report?

Source: FSR's ESG key figures in the annual report

The figure is calculated based on the median wage.
Find the salary of the company's director/CEO.
Find the median wage for other employees.
Calculation: CEO compensation/median employee wage.

How many cases of discrimination and harassment have been reported?

The figure covers cases involving either internal and/or external stakeholders.
The figure includes discrimination and harassment based on gender, race, ethnic origin, nationality, religion or belief, disability and handicap, age, sexuality, or other relevant forms of discrimination and harassment.

Customers

How many complaints have you received from customers and consumers?

The figure is calculated as the number of complaints received over the course of a year.
If you do not already have a registration system for complaints, it may be a good idea to establish one for the future.

Business Operations

How many confirmed cases of corruption have you had?

The figure should only include cases in the value chain if the company itself or its employees were directly involved. Corruption means the misuse of power for personal gain.
This includes payment, fraud, exploitation, collusion, and money laundering. It also includes the offer or receipt of gifts, loans, fees, rewards, and other benefits to do something dishonest, illegal, or breach the trust placed in the company. It can take the form of money or in-kind benefits such as free goods, gifts, vacations, or personal services to gain an advantage, or it can result in moral pressure to gain an advantage.

How many confirmed cases of bribery have you had?

The figure should only include cases in the value chain if the company itself or its employees were directly involved.
Bribery includes the offer or receipt of gifts, loans, fees, rewards, and other benefits to do something dishonest, illegal, or breach the trust placed in the company. It can take the form of money or in-kind benefits such as free goods, gifts, vacations, or personal services to gain an advantage, or it can result in moral pressure to gain an advantage.

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