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Key ESG Performance Indicator

The Securities and Exchange Commission of Pakistan (SECP) has taken a major stride towards promoting responsible business practices and environmental stewardship with the issuance of Environmental, Social, and Governance (ESG) Voluntary Disclosure Guidelines for listed companies. These Guidelines marks achievement of a key milestone under the SECP’s ESG regulatory roadmap. These Guidelines, voluntary in nature and in alignment with globally recognized sustainability reporting frameworks, provide baseline guidance to listed companies. Other companies are also encouraged to adopt the Guidelines.

It has been ensured that the Guidelines encourage transparent disclosures under the E, S and G pillars such as environmental impact, social responsibility practices and effective corporate governance structures. Companies are also encouraged to showcase their ESG performance under the indicators provided under the ESG Guidelines through this portal. For facilitation, brief description against each indicator is also provided.

Environment

GHG Emissions

  • Total amount of Carbon and Green House Gas emissions in metric tons

Emissions Intensity

  • Total GHG emissions per output scaling factor (e.g. revenues, sales, units produced)
  • Total non-GHG emissions per output scaling factor

Energy Usage

  • Total amount of energy directly consumed
  • Total amount of energy indirectly consumed

Energy Intensity

  • Total direct energy usage per output scaling factor

Energy Mix

  • Total direct energy usage per output scaling factor

Water Usage

  • Total amount of water consumed
  • Total amount of water reclaimed

Environmental Operations

  • Does your company follow a formal Environmental Policy? Yes,No
  • Does your company follow specific waste, water, energy, and/or recycling policies? Yes/No
  • Does your company use a recognized energy management system? Yes/No

Environmental Oversight

  • Does your Board/Management Team oversee and/or manage climate-related risks? Yes/No
  • Does your Board/Management Team oversee and/or manage other
    sustainability issues? Yes/No

Climate Risk Mitigation

  • Total amount invested, annually, in climate-related infrastructure, resilience, and product development?

Social

CEO Pay Ratio

  • CEO total compensation to median Full-time Equivalent(FTE) total compensation
  • Does your company report this metric in regulatory filings? Yes/No

Gender Pay Ratio

  • Ratio: Median male compensation to median female compensation

Employee Turnover

  • Percentage: Year-over-year change for full-time employees
  • Percentage: Year-over-year change for part-time employees
  • Percentage: Year-over-year change for contractors and/or
    consultants

Gender Diversity

  • Percentage: Total enterprise headcount held by men and women
  • Percentage: Entry- and mid-level positions held by men and women
  • Percentage: Senior- and executive-level positions held by men and women

Temporary Worker Ratio

  • Percentage: Total enterprise headcount held by part-time employees
  • Percentage: Total enterprise headcount held by contractors and/or consultants

Non-Discrimination

  • Does your company have a sexual harassment and/or nondiscrimination policy? Yes/No
  • Is there a confidential grievance, resolution, reporting and nonretaliation mechanism and procedure to address and respond to incidence of harassment and violence? Yes/ No
  • Percentage: Women and men promoted during the year

Injury Rate

  • Percentage: Frequency of injury events relative to total workforce time

Global Health & Safety

  • Does your company follow an occupational health and/or global health & safety policy? Yes/No

Child & Forced Labor

  • Does your company follow a child and/or forced labor policy? Yes/No
  • If yes, does your child and/or forced labor policy also cover suppliers and vendors? Yes/No

Human Rights

  • Does your company follow a human rights policy? Yes/No
  • If yes, does your human rights policy also cover suppliers and vendors? Yes/No

Marketing

  • Do you have responsible gender sensitive marketing communication policy or a commitment embedded in larger corporate policy? Yes/No

Governance

Board Diversity

  • Percentage: Total board seats occupied by men and women
  • Percentage: Committee chairs occupied by men and women

Board Independence

  • Does company prohibit the CEO from serving as board chair? Yes/No
  • Percentage: Total board seats occupied by independents

Incentivized Pay

  • Are executives formally incentivized to perform on sustainability? Yes/No

Collective Bargaining

  • Percentage: Total enterprise headcount covered by collective bargaining agreement(s)

Supplier Code of Conduct

  • Are your vendors or suppliers required to follow a Code of Conduct? Yes/ No
  • If yes, what percentage of your suppliers have formally certified their compliance with the code?

Ethics & AntiCorruption

  • Does your company follow an Ethics and/or Anti-Corruption policy? Yes/No
  • If yes, what percentage of your workforce has formally certified its compliance with the policy?

Injury Rate

  • Does your company follow a Data Privacy policy? Yes/No
  • Does your company taken steps to comply with general data protection rules/ framework? Yes/No

Sustainability Reporting

  • Does your company publish a sustainability report? Yes/No
  • Is sustainability data included in your regulatory filings? Yes/No

Disclosure Practices

  • Does your company provide sustainability data in line with any sustainability reporting frameworks? Yes/No
  • Does your company focus on specific UN Sustainable Development Goals (SDGs)? Yes/No
  • Does your company set targets and report progress on the UN SDGs? Yes/No

External Assurance

  • Are your sustainability disclosures assured or validated by a third party? Yes/No
Guidelines on ESG Discolusers for listed companies,2023