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Convert data into standard units before reporting metrics.


CONTROL ID
15507
CONTROL TYPE
Process or Activity
CLASSIFICATION
Corrective

SUPPORTING AND SUPPORTED CONTROLS



This Control directly supports the implied Control(s):
  • Establish, implement, and maintain a metrics policy., CC ID: 01654

There are no implementation support Controls.


SELECTED AUTHORITY DOCUMENTS COMPLIED WITH



  • report total numbers or absolute data (e.g., metric tons of CO2 equivalent) as well as ratios or normalized data (e.g., CO2 emissions per unit produced) to enable comparisons, and provide explanatory notes when using ratios; (Comparability Guidance ΒΆ 2 Bullet 5, GRI 1: Foundation 2021)
  • The entity shall apply conversion factors consistently for all data reported under this disclosure, such as the use of HHVs for fuel usage (including biofuels) and conversion of kilowatt hours (kWh) to GJ (for energy data including electricity from solar or wind energy). (TC-IM-130a.1. 4, Internet Media & Services Sustainability Accounting Standard, Version 2018-10, Version 2018-10)
  • If employee engagement is measured as an index (e.g., strength of employee agreement with a survey statement), the entity shall convert the index into a percentage for this disclosure. (TC-IM-330a.2. 1.2, Internet Media & Services Sustainability Accounting Standard, Version 2018-10, Version 2018-10)
  • Emissions of all GHGs shall be consolidated and disclosed in metric tons of carbon dioxide equivalents (CO2-e), calculated in accordance with published 100-year time horizon global warming potential (GWP) values. To date, the preferred source for GWP values is the Intergovernmental Panel on Climate … (TC-SC-110a.1. 1.1, Semiconductors Sustainability Accounting Standard, Version 2018-10)
  • The entity shall apply conversion factors consistently for all data reported under this disclosure, such as the use of HHVs for fuel usage (including biofuels) and conversion of kilowatt hours (kWh) to GJ (for energy data including electricity from solar or wind energy). (TC-SC-130a.1. 4, Semiconductors Sustainability Accounting Standard, Version 2018-10)
  • If employee engagement is measured as an index (e.g., strength of employee agreement with a survey statement), the entity shall convert the index into a percentage for this disclosure. The percentage shall be calculated as the number of employees who are actively engaged divided by the total number … (TC-SI-330a.2. 1 1.2, Software & IT Services Sustainability Accounting Standard, Version 2018-10)
  • The entity shall apply conversion factors consistently for all data reported under this disclosure, such as the use of HHVs for fuel usage (including biofuels) and conversion of kilowatt hours (kWh) to GJ (for energy data including electricity from solar or wind energy). (TC-SI-130a.1. 4, Software & IT Services Sustainability Accounting Standard, Version 2018-10)
  • The entity shall apply conversion factors consistently for all data reported under this disclosure, such as the use of HHVs for fuel usage (including biofuels) and conversion of kilowatt hours (kWh) to GJ (for energy data including electricity from solar or wind energy). (TC-TL-130a.1. 4, Telecommunication Services Sustainability Accounting Standard, Version 2018-10)