Declared presence or measured concentration of a specified allergen in a food product, supporting consumer safety and regulatory labelling requirements.
Allergen Presence
Codex CXS 1-1985 (allergen labelling); EU Regulation (EU) 1169/2011 Annex II; Codex CXA 4-1989 (allergen classification).
Percentage of employees and governance body members who have received anti-corruption training during the reporting period.
Anti-Corruption Training Coverage
ESRS G1-4; GRI 205-2; OECD Anti-Bribery Convention.
Composite index quantifying the impact of operations on species diversity and ecosystem integrity, using a recognised assessment framework (e.g., STAR, BII).
Biodiversity Impact Score
TNFD LEAP approach; ESRS E4; SBTN biodiversity targets.
CO2 emissions from the combustion or biodegradation of biomass, reported separately from fossil-fuel emissions, in tonnes CO2.
Biogenic Emissions
GHG Protocol Land Sector and Removals Guidance; GRI 305-1.
Concentration of a specified chemical contaminant (heavy metals, mycotoxins, dioxins, etc.) in food, in milligrams per kilogram.
Chemical Contaminant Level
Codex CXS 193 (General Standard for Contaminants and Toxins); EU Regulation (EC) 1881/2006.
Concentration of a specified regulated or restricted substance present in a product, in milligrams per kilogram.
Chemical Substance Concentration
EU REACH (SVHCs); EU RoHS Directive; EU ESPR Annex I; EU GPSR chemical safety requirements.
Number of confirmed incidents of child labor identified in own operations and supply chain during the reporting period.
Child Labor Incidents
ESRS S1, S2; GRI 408-1; ILO Conventions 138, 182.
Percentage of employees covered by collective bargaining agreements.
Collective Bargaining Coverage
ESRS S1-8; GRI 407-1; ILO Convention 98.
Percentage of raw material inputs verified as sourced without associated deforestation or forest degradation after a declared cut-off date.
Deforestation-Free Sourcing
EU Deforestation Regulation (EUDR); ESRS E4; GRI 304.
Composite test result or classification for electrical insulation, shock protection, and fault tolerance under applicable safety standards.
Electrical Safety Rating
IEC 60335 (household appliances); IEC 60601 (medical devices); IEC 62368 (AV/IT equipment); UL product safety standards.
Percentage of employees who leave the organisation voluntarily or involuntarily during the reporting period.
Employee Turnover Rate
ESRS S1-6; GRI 401-1.
Energy consumed per unit of economic output or physical activity, expressed as MWh per unit of measure.
Energy Intensity
ESRS E1-5; GRI 302-3.
Composite score measuring the completeness, accuracy, and timeliness of environmental, social, and governance public disclosures.
ESG Disclosure Score
IFRS S1; ESRS 1; CDP Disclosure Scoring Methodology.
Duration a material or assembly maintains structural integrity, insulation, and limits heat transfer under standard fire exposure conditions, in minutes.
Fire Resistance Rating
ICC IBC Chapter 7; ASTM E119; ISO 834; EU Construction Products Regulation (EN 13501).
Classification of a material's reaction to fire, covering ignitability, flame spread, heat release, and smoke generation under standard test conditions.
Flammability Rating
EN 13501 (EU Euroclasses); UL 94 (plastics); ASTM E84 (surface burning); EU GPSR flammability requirements.
Concentration of a specified food additive in the final product, measured against the applicable maximum permitted level, in milligrams per kilogram.
Food Additive Level
Codex General Standard for Food Additives (CXS 192); EU Regulation (EC) 1333/2008.
Number of confirmed incidents of forced, bonded, or compulsory labor identified in own operations and supply chain during the reporting period.
Forced Labor Incidents
ESRS S1, S2; GRI 409-1; ILO Conventions 29, 105.
Difference in average compensation between male and female employees as a percentage of male average compensation.
Gender Pay Gap
ESRS S1-16; GRI 405-2; EU Pay Transparency Directive.
Greenhouse gas emissions per unit of economic output or physical activity, expressed as kg CO2e per unit of measure.
GHG Emissions Intensity
IFRS S2 para 29(b); ESRS E1-6; GRI 305-4.
Percentage of committed GHG reduction target achieved, measured against a declared baseline year.
GHG Reduction Target Progress
IFRS S2 para 33; ESRS E1-4; SBTi Target Validation Protocol.
Percentage of grievances received through formal mechanisms that were acknowledged and addressed within the defined response timeframe.
Grievance Response Rate
ESRS S1-17, S2-11; GRI 2-25, 2-26; UN Guiding Principles Principle 31.
Total weight of waste classified as hazardous under applicable regulations, in tonnes.
Hazardous Waste Generated
ESRS E5-5; GRI 306-3; Basel Convention.
Energy absorbed by a material or product before fracture under impact loading, in joules.
Impact Resistance
ISO 179 (Charpy impact, plastics); ISO 148 (Charpy impact, metals); IEC 62262 (IK rating, equipment enclosures).
Area of natural ecosystems converted to managed land for production or extraction activities, in hectares.
Land Use Change
ESRS E4; GRI 304-1; GHG Protocol Land Sector Guidance.
Percentage of workers (including contractor and supply-chain workers in scope) receiving at least a verified living wage.
Living Wage Coverage
ESRS S1-10; GRI 202-1; Global Living Wage Coalition methodology.
Number of lost-time injuries per one million hours worked, measuring workplace safety performance.
Lost Time Injury Frequency Rate
ESRS S1-14; GRI 403-9; ISO 45001.
Percentage of end-of-life product mass actually recovered through recycling, remanufacturing, or refurbishment processes.
Material Recovery Rate
EU ESPR Art. 6; EU Waste Framework Directive Art. 11; GRI 306-4.
Tensile, compressive, or flexural strength of a material or product under specified test conditions, in megapascals.
Mechanical Strength
ISO 527 (tensile, plastics); ISO 6892 (tensile, metals); ASTM C39 (compressive, concrete); ICC IBC structural requirements.
Colony-forming units of a specified microorganism per unit of food, measuring microbiological safety and hygiene performance.
Microbiological Count
Codex CAC/GL 21; EU Regulation (EC) 2073/2005 on microbiological criteria for foodstuffs; ISO 4833.
Sound power or sound pressure level emitted by a product during normal operation, in decibels.
Noise Emission Level
EU Outdoor Noise Directive 2000/14/EC; ISO 3744; IEC 60704 (household appliances); EU Energy Labelling Regulation.
Energy consumed from non-renewable sources including fossil fuels and nuclear, in megawatt hours.
Non-Renewable Energy Consumption
ESRS E1-5; GRI 302-1.
Total mass of nitrogen oxides released to air from combustion and industrial processes, in tonnes.
NOx Emissions
ESRS E2-4; GRI 305-7; EU Industrial Emissions Directive.
Amount of a specified nutrient (energy, protein, fat, carbohydrate, sugar, sodium, fibre, vitamins, minerals) per standard serving or per 100 grams of food.
Nutritional Content
Codex CXS 1-1985 (General Standard for Labelling); Codex CXG 2-1985 (Nutrition Labelling Guidelines); EU Regulation (EU) 1169/2011.
Total renewable energy generated on-site from owned or controlled installations, in megawatt hours.
On-site Renewable Generation
GRI 302-1; RE100 reporting methodology.
Total mass of ozone-depleting substances released, measured in kg CFC-11 equivalent.
Ozone-Depleting Substance Emissions
GRI 305-6; Montreal Protocol; ESRS E2.
Total mass of fine particulate matter (PM2.5 and PM10) released to air from operations, in tonnes.
Particulate Matter Emissions
ESRS E2-4; GRI 305-7; WHO Air Quality Guidelines.
Concentration of a specified pesticide residue in food, measured against the applicable maximum residue limit, in milligrams per kilogram.
Pesticide Residue Level
Codex Maximum Residue Limits for Pesticides (CX/MRL); EU Regulation (EC) 396/2005.
Total lifecycle greenhouse gas emissions attributable to a single product unit, from raw material extraction through end-of-life, in kg CO2 equivalent.
Product Carbon Footprint
ISO 14067; EU PEF method; EU Battery Regulation Art. 7.
Expected useful life of a product under normal conditions of use, expressed in years or cycles as applicable.
Product Durability Index
EU ESPR Art. 5 – Durability requirements; ESRS E5.
Area of operations, sourcing, or infrastructure footprint located within or adjacent to legally protected or high-biodiversity-value areas, in hectares.
Protected Area Impact
ESRS E4; GRI 304-1; IUCN Protected Area categories.
Percentage of product weight that is technically recyclable at end of life under available infrastructure.
Recyclability Rate
EU ESPR Art. 6; ISO 14021.
Share of pre-consumer and post-consumer recycled material in the total weight of a product or material input.
Recycled Content Percentage
EU ESPR Art. 8; EU Battery Regulation Art. 8; ISO 14021; GRI 301-2.
Share of total energy consumption sourced from renewable sources such as solar, wind, hydro, and geothermal.
Renewable Energy Percentage
ESRS E1-5; GRI 302-1; RE100 reporting.
Percentage of product units or components returned to service through reuse, refurbishment, or remanufacturing.
Reuse and Remanufacturing Rate
EU ESPR Art. 6; EU Waste Framework Directive.
Absolute GHG emissions from sources owned or controlled by the reporting entity, in tonnes CO2 equivalent.
Scope 1 GHG Emissions
IFRS S2 para 29(a); ESRS E1-6; GRI 305-1; GHG Protocol Scope 1.
Indirect GHG emissions from purchased electricity, steam, heating, and cooling consumed by the reporting entity, in tonnes CO2 equivalent.
Scope 2 GHG Emissions
IFRS S2 para 29(a); ESRS E1-6; GRI 305-2; GHG Protocol Scope 2.
Indirect GHG emissions occurring in the downstream value chain including product use, end-of-life treatment, and distribution, in tonnes CO2 equivalent.
Scope 3 Downstream Emissions
IFRS S2 para 29(a); ESRS E1-6; GRI 305-3; GHG Protocol Scope 3 categories 9–15.
Indirect GHG emissions occurring in the upstream value chain including purchased goods, transportation, and business travel, in tonnes CO2 equivalent.
Scope 3 Upstream Emissions
IFRS S2 para 29(a); ESRS E1-6; GRI 305-3; GHG Protocol Scope 3 categories 1–8.
Expected period during which a food product maintains safety and quality under stated storage conditions, in days.
Shelf Life Duration
Codex General Principles of Food Hygiene (CXC 1-1969); EU Regulation (EU) 1169/2011 (date marking); ISO 22000.
Total mass of sulphur oxides released to air from stationary and mobile sources, in tonnes.
SOx Emissions
Total mass of substances of concern or substances of very high concern (SVHC) present in products or released during production, in kilograms.
Substances of Concern
EU ESPR Annex I; REACH SVHC candidate list; ESRS E2.
Percentage of significant suppliers assessed against environmental and social due diligence criteria during the reporting period.
Supplier Due Diligence Coverage
ESRS G1-5; GRI 308-1, 414-1; EU CSDDD.
Thermal resistance (R-value) or thermal conductivity of a material or assembly, indicating its ability to insulate against heat transfer.
Thermal Performance
ICC International Energy Conservation Code (IECC); ISO 22007; ASTM C518; EU Energy Performance of Buildings Directive.
Total energy consumed from all sources including fuel, electricity, heating, cooling, and steam, in megawatt hours.
Total Energy Consumption
ESRS E1-5; GRI 302-1; ISO 50001.
Sum of Scope 1, Scope 2, and Scope 3 greenhouse gas emissions, in tonnes CO2 equivalent.
Total GHG Emissions
IFRS S2 para 29; ESRS E1-6; GRI 305.
Total weight of hazardous and non-hazardous waste generated by operations, in tonnes.
Total Waste Generated
ESRS E5-5; GRI 306-3.
Total volume of water drawn from surface, ground, sea, produced, or third-party sources, in cubic metres.
Total Water Withdrawal
ESRS E3-4; GRI 303-3.
Average number of hours of training and professional development provided per employee per year.
Training Hours per Employee
ESRS S1-13; GRI 404-1.
Concentration of a specified veterinary drug residue in animal-derived food, measured against the applicable maximum residue limit, in micrograms per kilogram.
Veterinary Drug Residue Level
Codex Maximum Residue Limits for Veterinary Drugs (CX/MRL); EU Regulation (EU) 37/2010.
Total mass of volatile organic compounds released to air from solvents, coatings, and industrial processes, in tonnes.
VOC Emissions
ESRS E2-4; GRI 305-7; EU Solvents Directive.
Percentage of total waste diverted from landfill and incineration through recycling, composting, or other recovery methods.
Waste Diversion Rate
ESRS E5-5; GRI 306-4.
Total weight of waste disposed via landfill, in tonnes.
Waste to Landfill
ESRS E5-5; GRI 306-5.
Volume of water withdrawn that is not returned to the original source, representing net water removed from the environment, in cubic metres.
Water Consumption
ESRS E3-4; GRI 303-5.
Total volume of effluent water discharged to surface water, groundwater, or third-party treatment, in cubic metres.
Water Discharge
ESRS E3-4; GRI 303-4.
Water consumed per unit of economic output or physical activity, expressed as litres per unit of measure.
Water Intensity
Percentage of total water use that is recycled or reused within operations.
Water Recycling Rate
GRI 303-3; CEO Water Mandate.
Volume of water withdrawn from areas classified as high or extremely-high baseline water stress, in cubic metres.
Water Stress Area Withdrawal
ESRS E3-4; GRI 303-3; WRI Aqueduct water stress classifications.
Percentage of management and leadership positions held by women.
Women in Management
ESRS S1-9; GRI 405-1.
Representation of under-represented groups in the workforce as a percentage of total headcount, covering gender, ethnicity, disability, and other protected characteristics.
Workforce Diversity Ratio
Metrics for measuring deforestation-free sourcing, land-use change, biodiversity impact, and protection of sensitive areas.
Biodiversity and Land Use
ESRS E4; GRI 304; TNFD; EU Deforestation Regulation; Kunming-Montreal Global Biodiversity Framework.
Metrics for measuring anti-corruption practices, supply chain due diligence, ESG disclosure quality, and grievance mechanism effectiveness.
Governance
ESRS G1; GRI 205, 308, 414; IFRS S1; OECD Guidelines Chapter VII.
Metrics for measuring energy consumption, renewable energy share, and energy efficiency across operations and supply chains.
Energy
IFRS S2 para 29; ESRS E1; GRI 302; EU Energy Efficiency Directive.
Metrics for measuring air pollutant emissions, hazardous substance releases, and chemical safety performance beyond GHG emissions.
Pollution
ESRS E2; GRI 305 (non-GHG); EU Industrial Emissions Directive; Stockholm Convention; Montreal Protocol.
Metrics for measuring water withdrawal, consumption, discharge, recycling, and usage intensity across operations.
Water
ESRS E3; GRI 303; CEO Water Mandate; Alliance for Water Stewardship.
Metrics for measuring microbiological safety, chemical contaminant levels, pesticide and veterinary drug residues, food additive levels, nutritional content, and allergen presence in food products.
Food Safety and Quality
Codex Alimentarius (FAO/WHO); EU General Food Law Regulation (EC) 178/2002; EU food safety regulations; ISO 22000.
Metrics for measuring physical, mechanical, thermal, electrical, chemical, and fire safety properties of products and materials against applicable safety standards and performance requirements.
Product Safety and Quality
EU General Product Safety Regulation (EU) 2023/988; ICC International Building Code; ISO/IEC product safety standards; EU Construction Products Regulation.
Metrics for measuring, reporting, and reducing greenhouse gas emissions across all scopes, including absolute values, intensities, and reduction progress.
Greenhouse Gas Emissions
IFRS S2 paras 29–36; ESRS E1; GRI 305; GHG Protocol Corporate Standard.
Metrics for measuring waste generation, diversion, recycled content, recyclability, and circular economy performance.
Waste and Circularity
ESRS E5; GRI 306; EU ESPR Art. 5–8; EU Waste Framework Directive.
Metrics for measuring labour practices, workplace safety, diversity, equity, and human rights performance across operations and supply chains.
Workforce
ESRS S1, S2; GRI 401–409; IFRS S1; ILO Core Conventions; UN Guiding Principles on Business and Human Rights.
UNTP Performance Metrics Vocabulary
United Nations Economic Commission for Europe (UNECE)
A hierarchical vocabulary of standardised performance metrics for tagging fine-grained product and facility-level sustainability claims. Enables automatic roll-up to enterprise-level disclosures aligned with IFRS S1/S2, GRI, ESRS, and EU Battery Regulation. Counterpart to the UNTP Conformity Topic Classification — topics classify what is being assessed, metrics define what is measured.