Economic performance

• Profits & growth
• Assets & liabilities
• Dividends & shareholder return
• Choice, information and service for customers
• Tax
• Employment
• R & D
• Competition
• Investment & divestment
• Ethical trading & consumer rights

Environmental performance

• Product performance
• Use of energy and materials
• Supplier management
• Use of energy and water, emissions, waste management in manufacturing
• Reuse, recycling, recovery
• Product safety
• Working environment

Social performance

• Health and safety
• Employee welfare
• Diversity & discrimination
• Talent development
• Worker councils & staff
• Human rights
• Community involvement
• Openness to stakeholders
• Digital bridging
• Sustainable marketing