1. Existence of a published sustainable development (SD) or CSR national strategy Criteria /...

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1. Existence of a published sustainable development (SD) or CSR national strategy

Criteria / description of indicator

CSR/SD national strategy prepared through a consultative process with main stakeholders and adopted by the respective government body (e. g. Council of Ministers);

Existing action plan and budget;

Existence of a national body, e. g. a National Consultative Council constituting of all stakeholders which coordinates the elaboration, promotes the cooperation among the stakeholders, and monitors and evaluates the implementation of the state CSR policy.

Definition of a sustainable development strategy: According to Chapter 8 of the UN’s Agenda 21, the goal of a national SD strategy is to “build upon and harmonise the various... economic, social and environmental policies and plans that are operating in the country.” Applying this more specifically to CSR, one can begin to understand a CSR strategy as providing a framework for the private sector to fit into the sustainable development strategy. This would work by facilitating the development of policies and plans that businesses have already developed and offering guidance for businesses that have yet to enter this arena. The Danish government provides a good example of a national CSR strategy and how it can be used to support existing CSR initiatives and develop new CSR initiatives. The link to the Danish system is provided in the country report.

TOTAL SCORE:

TOTAL AVALIABLE SCORE: 7.5 pts

Data sources & contacts

Evidence in this category can be a report, a web page, or any sort of document covering CSR or sustainable development The information can be obtained by contacting – by phone email or in person – the relevant government department(s) and/or online research.

Why this is important• It is important for government to take the lead in creating CSR incentives for business. • This involvement raises public awareness of the issue and raises the significance of CSR within the policy/ government sphere.

2.5 pts

2.5 pts

2.5 pts

Governance and policy

7.5

+

+

2. Existence of a named government department or other government body leading on CSR issues.

Criteria / description of indicator

A stand-alone department or body within government whose status and functions are fully dedicated to developing and coordinating CSR/SD strategies and policies.

Relevant data to collect includes: a unit dealing with CSRa particular person/ particular people dealing with CSRthe size of a CSR teamthe percentage of funding used on the CSR function as a proportion of the overall department or ministry budget

TOTAL SCORE:

TOTAL AVALIABLE SCORE: 7.5 pts

Data sources & contacts

Evidence in this category can be a report, a web page, or any sort of document covering CSR or sustainable development. The information can be obtained by contacting – by phone email or in person – the relevant government department(s) and or online

Importance: This indicator establishes a base level of awareness that a government should have in order for CSR and sustainable development to gain credence within a society.

7.5 pts

7.5

Governance and policy

Governance and policy

3. Existence of specific legislation to promote the wide adoption of good CSR practices

Criteria / description of indicatorA series of legislative areas are listed below. The scoring system is as follows

KEY1 of the laws

2 of the laws

3 of the laws

4 of the laws

5 + of the laws

(SOURCE: European Parliament resolution of 13 March 2007 on corporate social responsibility: a new partnership (2006/2133(INI))

TOTAL SCORE:

TOTAL AVALIABLE SCORE: 5 pts

Data sources & contactsDocumentation can be collected by tracing the number of amended and/or drafted legal acts that reflect the provisions of CSR promotion. This could be anti-corruption legislation and/or reporting legislation pertaining to sound accounting standards. The information is to be found in published legal act drafts and amendments, but it may also be useful to establish contact with government experts who can assist on a regular basis (annually).

Importance: - SHORTEN• While the European Union has established that CSR should remain a voluntary initiative and excessive legislation is not desirable, it is important for governments to create incentives for businesses to adopt CSR practices. In particular, it is important for a directive to come from government in a region where there is a tradition of government leadership in driving policy initiatives• These laws require companies to report on how they are accounting for social and environmental considerations in their business conduct. While the reporting legislation does not prescribe a particular standard of social and environmental conduct, it does prompt companies to think about how they set their own standards in this regard, thus creating a business environment more conducive to CSR practice.

1 pt

5

Legislative Categories

1 Reporting legislation on ESG performance at the company level

2 Effective competition legislation enabling fair treatment of and market access for locally-based SMEs

3Legislation disqualifying companies from government contracts if they engage in corruption and fail to comply with social and environmental standards, keeping in mind administrative burdens for SMEs

4 Legislation supporting social and eco-labelling schemes

5Legislation extending the responsibility of company directors with over 1,000 employees to encompass a duty to minimise harmful social and environmental impact of company activities

6 Legislation requiring the application of strict social and environmental criteria in making government grants and loans to business

7Legislation requiring export credit guarantees to comply with the highest social and environmental criteria so that government money is not used for projects that contravene agreed EU social policy goals on human rights, labour, environment, corruption, and so on

8Budget provisions for CSR pilot projects on: social innovation, stakeholder involvement, assisting victims of corporate abuse, education, SME CSR development, the link between competitiveness and sustainable development, awareness of ILO core conventions, etc.

9 SRI legislation promoting transparency of decision-making for investors

2 pts

3 pts

4 pts

5 pts

Governance and policy

4. Percentage of green procurement as part of total public sector procurement

Criteria / description of indicator

National Action Plan (NAP) developed and adopted by relevant public sector bodies. In line with EC expectations, the NAP contains: an assessment of the existing situation; ambitious targets for the next three years; a clear statement of the measures taken to achieve the targets;an understanding that the NAP should be revised every three years

Additional points available when environmental criteria applied to:≥10% - <30% of total public procurement

≥30% - <50% of total public procurement

≥50% - <70% of total public procurement

≥70% of total public procurement

TOTAL SCORE:

TOTAL AVALIABLE SCORE: 5 pts

Data sources & contactsWe are looking for a statistic showing the percentage of public procurement that incorporates environmentally responsible criteria. These estimates should be provided by the Government Public Procurement Office or its equivalent.

Some contacts for each individual country are availiable in Apendix.1

Importance:• This indicator is quantifiable and embedded in the way that government does business. • Green public procurement means that public purchasers take account of environmental factors when buying products, services or works • Every year, the European public authorities spend the equivalent of 17% of the EU GDP on public procurement• The sheer size of government expenditure can play a pivotal role in shaping production and consumption patterns towards sustainability. • The EC encourages Member States to draw up publicly available National Action Plans (NAPs) for greening their public procurement. • The EC, together with stakeholders, has developed common GPP criteria for 10 products and services.

1 pt

5

2 pts

3 pts

4 pts

1 pt

+

Stakeholder engagement and communication

5. Percentage of active National Global Compact and other CSR networks members

Criteria / description of indicatorPercentage of top 100 companies by turnover that are national signatories to the UN Global Compact. Points are allocated as follows:*However companies that are classified as "Non-communicating", i.e. failing to develop a Communication on Progress by the relevant deadline, shall not be counted.

KEYMembership: <5%

Membership: ≥5% - <10%

Membership: ≥10% - <20%

Membership: ≥20% - <30%

Membership: ≥30% - <40%

Membership: ≥40%

TOTAL SCORE:

TOTAL AVALIABLE SCORE: 5 pts

Data sources & contactsThe National Global Compact website lists the names of corporate members and their reports submitted to the network.http://www.unglobalcompact.org/participants/search

Importance: • This indicator represents quantifiable stakeholder engagement with a credible standard and organisation. • Its standards are rooted in international law and it has affiliates at the national level• The Global Compact is a leadership platform, endorsed by Chief Executive Officers, and offering a unique strategic platform for participants to advance their commitments to sustainability and corporate citizenship.

5

0 pts

1 pt

2 pts

3 pts

4 pts

5 pts

Stakeholder engagement and communication

6. Percentage of business associations having implemented sectoral CSR-related activities and/or tools

Criteria / description of indicatorBusiness associations located within the country that have adopted industry codes of conduct and/or organised CSR activities, e.g. research & surveys, seminars & workshops, outreach activities and stakeholder engagement. Scores are allocated as follows:

KEYPrevalence: <5%

Prevalence: ≥5% - <20%

Prevalence: ≥20% - <40%

Prevalence: ≥40% - <60%

Prevalence: ≥60% - <80%

Prevalence: ≥80%

TOTAL SCORE:

TOTAL AVALIABLE SCORE: 5 pts

Data sources & contactsData to be collected annually by email/phone using a questionnaire. Alternatively, association websites display commitments to industry codes or post social or environmental activities.

Importance: • This indicator is quantifiable and is important to account for sector-specific CSR needs, which can vary substantially. • CSR learning and collaboration are best addressed at an industry level, where businesses have many common needs but can benefit from a consolidated approach to common challenges.

5

0 pts

1 pt

2 pts

3 pts

4 pts

5 pts

Stakeholder engagement and communication

7. Percentage of local companies that do regular structured CSR/SD reporting (Top 100 by turnover)

Criteria / description of indicatorAssessment of top 100 companies, stratified according to turnover, to see whether they have produced an annual, dedicated CSR report, or a dedicated CSR section within the annual report. The reporting can be purely web-based. The indicator refers to local CSR/SD reports, not to global reports produced by multinational companies. Or at least there should be a country specific paragraph if the report is global.

Scores allocated as follows: Prevalence: <5%

Prevalence: ≥5% - <10%

Prevalence: ≥10% - <20%

Prevalence: ≥40% - <60%

Prevalence: ≥60% - <80%

Prevalence: ≥80%More advanced considerations for inclusion at later stages could be:1. what percentage of companies use GRI or another set of established reporting guidelines in producing their reports?2. what percentage of companies issue CSR reports separate from annual reports?3. what percentage of companies report on their websites?

TOTAL SCORE:

TOTAL AVALIABLE SCORE: 5 pts

Data sources & contactsThe information can be obtained by browsing the latest annual report and/or the latest CSR/Sustainability reporting from the company’s website. If such information does not exist on the website, contact the external/investor relations department and make an assessment based on the criteria above. Information to be obtained annually.

Importance: • A high percentage of companies producing CSR reports suggests a high level of awareness pertaining to CSR within the country. • The frequency of the reports will indicate how active the CSR re-evaluation process is.

5

0 pts

1 pt

2 pts

3 pts

4 pts

5 pts

Civic Society

8. Percentage of higher education institutions offering specific programs and/or courses in CSR/ sustainable development and/or ethics

Criteria / description of indicatorHigher education institutions have degrees in CSR and/or sustainability. Higher education institutions offer courses in CSR and/or sustainability.

KEY0-5%

5-10%

10-15%

15-30%

30-60%

≥60%More advanced considerations for inclusion at later stages could be:1. the number of students enrolled in CSR courses and degrees2. whether CSR/SD courses are requirements for degree completion or just electives

TOTAL AVALIABLE SCORE: 7.5 pts

Data sources & contactsInformation to be collected by distributing a questionnaire to all higher education institutions in the country, excluding irrelevant vocational institutions such as nursing, veterinary and teaching academies. Alternatively, consult university websites for information on CSR and/or sustainability offerings.

Importance: This indicator reflects a good way to embed the concept in society. It also reflects a good way to engage in debate around the issue and to engage with the public through seminars and lectures.

TOTAL SCORE:

7.5

1.5 pts

0 pts

3 pts

4.5 pts

6 pts

7.5 pts

Civic Society

9a. Number of mentions of CSR concept in public media/year - Option 1

Criteria / description of indicator – OPTION 1: provides a fuller picture, but requires 3 rd party assistance and incur costsThe mainstreaming of CSR in the public domain can be tracked as it appears in media outlets, including print, web and broadcast. 1. Hire media scanning service.

2. Briefing to media scanning service: scan public media sources for (i) number and (ii) source of mentions of 5 agreed key terms describing the CSR concept within the past year, e.g.:“CSR/Corporate Social Responsibility”“Corporate Responsibility” “Responsible business”“(Business) Sustainability”“Social business responsibility”

4. Calculate total number of mentions within print, web and broadcast respectively.

5. Allocation of scores (to be performed for each of the three media categories above and then added up): KEY

Number of mentions down >5%

Number of mentions up/down ≤5%

Number of mentions up >5% - <10%

Number of mentions up ≥10%Changes are measured against previous year.

TOTAL AVALIABLE SCORE: 7.5 pts

Importance: Number of mentions in the media specifically of the “CSR concept” (by any of its names) is meaningful evidence of the success of the Government in raising CSR awareness.

TOTAL SCORE:

7.5

1 pts

0 pts

2 pts

2.5 pts

SCORE?

ONLY COMPLETE 9a OR 9b NOT BOTH

+

Civic Society

9b. Number of mentions of CSR concept in public media/year – Option 2

Criteria / description of indicator- – OPTION 2: freeThe mainstreaming of CSR in the public domain can be tracked as it appears in media outlets, including print, web and broadcast.

Decide on five specific CSR terms and perform Google News analysis for mentions of these terms in the past year. Add the total number of hits together.

EDIT TO 1 or 2 less?? - Allocation of scores: Number of mentions down >5%

Number of mentions down ≤5%

Number of mentions up <5%

Number of mentions up ≥5% - <10%

Number of mentions up ≥10% - <15%

Number of mentions up ≥15% - <20%

Number of mentions up ≥20% - <30%

Number of mentions up ≥30% - <40%

Number of mentions up ≥40%

Changes are measured against previous year.Local experts to decide on best search terms in the local language.Exercise to be repeated annually.

TOTAL AVALIABLE SCORE: 7.5 pts

Importance: Number of mentions in the media specifically of the “CSR concept” (by any of its names) is meaningful evidence of the success of the Government in raising CSR awareness.

TOTAL SCORE:

7.5

1 pt

0 pts

2 pts

3 pts

4 pts

5 pts

6 pts

7 pts

7.5 pts

ONLY COMPLETE 9a OR 9b NOT BOTH

Environment

10. Percentage of listed companies using environmental management systems

Criteria / description of indicatorPercentage of listed companies using environmental management systems, namely:ISO 14001EMAS

KEY<5%

5-15%

15-30%

30-50%

50-70%

≥70%

TOTAL AVALIABLE SCORE: 5 pts

Data sources & contactsThis information can be obtained from certification or membership data from system bodies. Alternatively, check for CSR reports mentioning the use of environmental management systems.

Importance: This indicator is quantifiable and focuses on systems development, which is a good way to embed CSR in business practice.

1 pts

0 pts

2 pts

3 pts

4 pts

5 pts

TOTAL SCORE:

5

Environment

11. GHG emissions and renewable energy use

Criteria / description of indicatorThis is an aggregate score, consisting of two indicators

Indicator 1: Country level GHG emissionsKEY

CO2 emissions (metric tons per capita): ≥17 = 0 points

CO2 emissions (metric tons per capita): ≥12 - <17 = 1 point

CO2 emissions (metric tons per capita): ≥9 - <12 = 2 points

CO2 emissions (metric tons per capita): ≥7 - <9 = 3 points

CO2 emissions (metric tons per capita): ≥5 - <7 = 4 points

CO2 emissions (metric tons per capita): ≤5 = 5 points Indicator 2: Electricity generated from renewable sources measured as % of gross electricity consumption.

KEY0-5% = 0 points

5-10% = 1 point

10-15% = 2 points

15-25% = 3 points

25-35% = 4 points

>35% = 5 points

TOTAL AVALIABLE SCORE: 5 pts

Data sources & contacts

Indicator 1: As up-to-date, country-level GHG emissions are not currently available from any single information resource, the best option would be to obtain this information from the Government’s environment department. If this cannot be obtained, the best proxy is CO2 emissions (metric tons per capita) from the World Bank’s World Development Indicators although it is not fully up to date: http://data.worldbank.org/indicator/EN.ATM.CO2E.PC

Indicator 2: This indicator is the ratio between the electricity produced from renewable energy sources and the gross national electricity consumption for a given calendar year. It measures the contribution of electricity produced from renewable energy sources to the national electricity consumption.http://epp.eurostat.ec.europa.eu/tgm/table.do?tab=table&init=1&plugin=1&language=en&pcode=tsdcc330

Importance:• Governments play a big role in reducing GHG emissions and driving the transition towards renewable energy. • It might well be relative by country but will be an important indicator of year-on-year progress in each country.

0.5 pts

0 pts

1 pts

1.5 pts

2 pts

2.5 pts

TOTAL SCORE:

5

0.5 pts

0 pts

1 pts

1.5 pts

2 pts

2.5 pts

IS PUTTING THESE AS ½ and not asking them to multiply ok?

+

Environment

12. Total environmental protection expenditure

Criteria / description of indicatorGovernment expenditure on environment protection* measured as percentage of GDP.

KEYSpend <0.4%

Spend ≥0.4% - <0.6%

Spend ≥0.6% - <0.8%

Spend ≥0.8% - <1.0%

Spend ≥1.0%

*Definition of environmental protection: “Environmental protection groups together all actions and activities that are aimed at the prevention, reduction and elimination of pollution as well as any other degradation of the environment”.

TOTAL AVALIABLE SCORE: 4 pts

Data sources & contactsData for this indicator can be found in Eurostat government expenditures statistics by COFOG. http://epp.eurostat.ec.europa.eu/portal/page/portal/product_details/dataset?p_product_code=GOV_A_EXP We have used code 05: Environment protection: http://unstats.un.org/unsd/cr/registry/regcs.asp?Cl=4&Lg=1&Co=05

Importance: • Money spent on environmental protection is a good proxy for amount of interest and action taken in this area. • It provides us with additional information that is not covered by the indicator “Emissions of GHG per unit of GDP”.

1 pt

0 pts

2 pts

3 pts

4 pts

TOTAL SCORE:

4

Labour issues

13. Percentage of listed companies using labour management systems

Criteria / description of indicatorPercentage of listed companies using labour management systems, namely:

SA 8000AA 1000

KEY<5% = 0 points

5-15% = 1 point

15-30% = 2 point

30-50% = 3 points

50-70% = 4 points

≥70% = 5 points

TOTAL AVALIABLE SCORE: 3 OR 5 POINTS?? pts

Data sources & contactsThis information can be obtained from certification or membership data from system bodies. Alternatively, check for CSR reports mentioning the use of labour management systems.

Importance: This indicator is quantifiable and focuses on systems development, which is a good way to embed CSR in business practice.

1 pt

2 pts

3 pts

5 pts

TOTAL SCORE:

3

4 pts

0 pts

Labour issues

14. Percentage of employees covered by collective bargaining agreements (CBAs)

Criteria / description of indicatorFreedom of association and collective bargaining, though considered fundamental rights, are extremely difficult rights to assess for a variety of reasons. One reason is that laws in this area vary quite widely from country to country. Another reason is that existing indicators do not completely and accurately assess whether the rights are being upheld adequately. In the absence of clearly defined standards and clearly useful indicators, the one proposed here is a quantifiable proxy clearly linked to the rights in question. National laws pertaining to these rights often do not uphold the spirit of the ILO core conventions on these topics, so it is often a good idea to assess these rights in comparison to the ILO definitions and assessments as well as national legal standards.

KEY0 -20% CBA coverage of workers

21 – 40% CBA coverage of workers

41 – 60% CBA coverage of workers

61 – 80% CBA coverage of workers

81 – 100% CBA coverage of workers

TOTAL AVALIABLE SCORE: 3 pts – ?????

Data sources & contacts

EIRO (European Industrial Relations Observatory), one of the partner organisations of Eurofound, maintains country profiles for EU Member States. These profiles contain “facts and figures” sheets that include the collective bargaining coverage in these countries. The website is: http://www.eurofound.europa.eu/eiro/country_index.htm Alternatively, country labour ministries or statistical offices often maintain this type of information.

Importance: • This represents a fundamental human right/labour right, as recognised in international law. • Furthermore, collective bargaining is by definition a multi-stakeholder initiative and can be used in organisations of various sizes.

TOTAL SCORE:

3

2 pts

3 pts

1 pt

4 pts

5 pts

Labour issues

15. Gender equality in business and government

Criteria / description of indicatorThis is an aggregate score, consisting of two indicators

Indicator 1: Proportion of female members of the highest decision-making body of the largest publicly quoted companies. KEY

Female members <10% = 0 points

Female members = ≥10 <15% = 1 point

Female members = ≥15 <20% = 2 points

Female members = ≥20% = 2.5 points

Indicator 2:Proportion of seats held by women in national parliaments. KEY

Female members <20% = 0 points

Female members = ≥20 <30% = 1 point

Female members = ≥30 <40% = 2 points

Female members = ≥40% = 2.5 points

TOTAL AVALIABLE SCORE: 5 pts

Data sources & contacts

Indicator 1: European Commission, Employment, Social Affairs and Equal Opportunities DG, Database on women and men in decision making, updated annually. http://ec.europa.eu/social/main.jsp?catId=764&langId=en

Indicator 2: World Bank. Human Development Indicators: http://data.worldbank.org/indicator/SG.GEN.PARL.ZS

Both indicators can also be obtained from the publication: “Report on Equality between women and men” (published annually) http://ec.europa.eu/social/main.jsp?catId=418&langId=en

Importance: This is a clearly quantifiable indicator that addresses a major discrimination element of the project and a major concern in most countries.

0 pts

2 pts

2.5 pts

TOTAL SCORE:

5

1 pt

0 pts

2 pts

2.5 pts

1 pt

+

Labour issues

16. Fatal accidents/ 100,000 workers

Criteria / description of indicatorInformation to be obtained from Eurostat. However, this information may not be fully up to date for all countries, so country experts may need to obtain it from their respective national statistics offices.

KEYFatal work accidents/100,000 workers: >5 = 0 points

Fatal work accidents/100,000 workers: >4 - ≤5 = 1 point

Fatal work accidents/100,000 workers: >3 - ≤4 = 2 points

Fatal work accidents/100,000 workers: >2 - ≤3 = 3 points

Fatal work accidents/100,000 workers: ≤2 = 4 points

TOTAL AVALIABLE SCORE: 4 pts

Data sources & contactsSource: Eurostat, health and safety at work: http://epp.eurostat.ec.europa.eu/portal/page/portal/health/health_safety_work

Importance: • This is a clearly quantifiable indicator and a clear CSR indicator reflecting working conditions and labour standards.• Fatal accidents are strongly correlated with serious injuries, so it is a proxy for general workplace health & safety. • This is relevant regardless of sector but is more relevant to heavily industrialised workplaces.

0 pts

2 pts

3 pts

TOTAL SCORE:

4

1 pt

4 pts

Transparency and the business environment

17. Level of corruption (as indicated by Transparency International)

Criteria / description of indicatorPlacement on the International Corruption Perceptions Index (CPI). All the Project Countries would be expected to improve their score in the years to come. CPI is a robust piece of analysis; it is a "survey of surveys", based on 13 different expert and business surveys.

TOTAL AVALIABLE SCORE: 10 pts

Data sources & contactsThe ranking is published annually on Transparency International’s website. http://www.transparency.org/policy_research/surveys_indices/cpi

Alternatively, see enterprisesurveys.org

Importance: • This is a quantifiable indicator with a direct link to responsible business behaviour.• Corruption is one of the key impediments to an environment in which companies act in open, transparent, and accountable ways, both to governments and to citizens.

0 pts

2 pts

3 pts

TOTAL SCORE:

10

1 pt

4 pts

5 pts

KEYScore: <2.3

Scores: ≥2.3 <3

Scores: ≥3 <3.7

Scores: ≥3.7 <4.4

Scores: ≥4.4 <5.1

Scores: ≥5.1 <5.8

Scores: ≥5.8 <6.5

Scores: ≥6.5 <7.2

Scores: ≥7.2 <7.9

Scores: ≥8.7 <9.4

Scores: ≥9.4

6 pts

7 pts

8 pts

9 pts

10 pts

Transparency and the business environment

18. Existence of SRI activity

TOTAL AVALIABLE SCORE: 5 pts

Data sources & contactsThese figures are normally easily available from the national fund management industry association. A European organisation called EuroSIF (Social Investment and Finance) also provides figures for European countries.

2.5 pts

2.5 pts

TOTAL SCORE:

5

Criteria / description of indicatorThis is an aggregate score, consisting of two indicators

Indicator 1: Does the country have an SRI Index? (2.5 points)

Indicator 2: Does the country have a national SRI forum (eg., EuroSIF, UKSIF, etc.)? (2.5 points)

Importance:• As a measure for the existence and sophistication of the Social Responsible Investment market, this indicator provides strong evidence whether the national business environment is geared towards CSR • The existence of SRI activity in a country suggests a maturing awareness of the relation between financial markets and incentives for ethical business conduct

+

SCORECARD

Governance and policy 1. Existence of a published sustainable development (SD) or CSR national strategy

2. Existence of a named government department or other government body leading on

CSR issues. 3. Existence of specific legislation to promote the wide adoption of good CSR practices 4. Percentage of green procurement as part of total public sector procurement SUBTOTAL Stakeholder 5. Percentage of active National Global Compact and other CSR networks members engagement and communication

6. Percentage of business associations having implemented sectoral CSR-related activities and/or tools

7. Percentage of local companies that do regular structured CSR/SD reporting (Top 100

by turnover) SUBTOTAL Civic Society 8. Percentage of higher education institutions offering specific programs and/or courses

in CSR/ sustainable development and/or ethics

9. Number of mentions of CSR concept in public media / year

SUBTOTAL Environment 10. Percentage of listed companies using environmental management systems 11. GHG emissions and renewable energy use 12. Total environmental protection expenditure SUBTOTAL

Labour issues 13. Percentage of employees covered by collective bargaining agreements (CBAs) in top

100 companies by number of employees 14. Gender equality in business and government 15. Fatal accidents/ 100,000 workers SUBTOTAL Transparency and the 16. Level of corruption (as indicated by Transparency International) business environment 17. Percentage of Total Assets under Management (AUM) managed against specific SRI

guidelines, measured in millions/billions (EUR). SUBTOTAL

TOTAL

25

15

15

15

15

15

100