Environment and climate

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  1. GHG Emissions:

    Amount of GHG emissions emitted during the reporting period, measured in tons. Project-level emissions information provided by client can be used to calculate derivative indicators (e.g. emissions savings/reduction/avoidance) according to the most relevant methodology. Measurement: t (CO2e)

  2. GHG Emissions Sequestration:

    Amount of GHG emissions sequestered during the reported period, measured in tons. Measurement: t (CO2e)

  3. Energy Consumption:

    Energy consumption measured in kilowatt-hours or megajoules of energy consumed during the reporting period.  Distinguishing heat and electricity consumption is recommended.  This indicator may be used to measure performance (e.g. kWh/m2 for a green building) or could be an absolute measure (e.g. before and after comparison). Measurement: kWh or MJ (energy)

  4. Water Consumption:

    Amount of water consumed during the reporting period, measured in cubic meters. This may include water that has been sourced from surface or groundwater resources and is either evaporated, incorporated into a product or taken from one body of water and returned to another, or returned at a different time.  Water consumption could be reported annually or daily and can be used to measure reduction in water losses, water consumption of economic activities, and/or as an input to calculate water resource efficiency compared against different industry standards (e.g. per unit of output). Measurement: m3 (water)

  5. Wastewater Treatment:

    Amount of wastewater treated to appropriate standards during the reporting period, measured in cubic meters.  May also include the amount of untreated wastewater discharges avoided. Measurement: m3 (wastewater)

  6. Land Use:

    Hectares of land used during the reporting period.  May be used to assess land use efficiency (e.g. MW/ha for reservoirs, i.e. megawatts of power produced per hectare of land used for water storage). Measurement: ha (land)

  7. Sustainable Management of Natural Resources:

    Hectares of land covered by sustainable land management practices, verified as being sustainable managed according to internationally recognized standards. Sustainable management of living natural resources includes both biodiversity and environmental services. Proxys of certification through an independent audit and verification process may be used to determine sustainable use. Distinct methodologies may need to be used for forestry, farmland, etc. Measurement: ha (land meeting standards and/or certified)

Gender - Employment

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Indicators to come

Gender - Ownership & Leadership

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  1. Number of Women in Senior Management:

    Number of full-time equivalent (FTE) female employees in senior management roles working for the client company or project at the end of the reporting period.  Senior management is generally a team of individuals at the highest level of organizational management (usually executive level positions) who have the day-to-day responsibilities of managing a company or corporation. They are often referred to as the “C-suite” and include positions such as Chief Executive Officer – CEO; Chief Financial Officer – CFO; Chief Marketing Officer – CMO; Chief Operations Officer – COO; Chief Information Officer – CIO; Chief Compliance Officer – CCO; Chief Legal Counsel – CLC, etc. Within different corporations, they can also sometimes be referred to as executive management, top management, or upper management.  Measurement: #

  2. Number of Women on the Board:

    Number of women on the  'Board of Directors' of the client company at the end of the reporting period.   A board of directors is the governing body of a corporation, composed of a group of individuals that is legally/fiduciarily responsible for overseeing the organization’s management and operations and guiding its strategy. The board is accountable to the shareholders and other relevant stakeholders. A governing body with a different name (e.g., "advisory body") may be considered a Board of Directors provided it has a fiduciary responsibility to shareholders and/or other relevant stakeholders. Measurement: #

  3. Number of Investment Committee Members who are Female:

    Number of female Investment Committee members who are counted as voting members of the investment committee of a Debt or Equity investment Fund or other Financial Intermediary as of the end of the reporting period. Measurement: #

  4. Number of Female Founded Enterprises:

    Number of enterprises in which half or more of the founders are female.  Female founder(s) must retain an active role in the organization as of the end of the reporting period.  An active role may include acting in an advisory capacity for key decisions and does not necessarily require a full-time role at the organization. Measurement: #

Payment to Gov’t

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All transfers to the government made by client company over the reporting period. At a minimum, this includes payments to the government in the form of corporate income or profit taxes. Additional forms of transfer to be reported as appropriate include (i) sales taxes, (ii) net VAT, (iii) royalties, (iv) dividends and related taxes, (v) management and/or concession fees, (vi) license fees, (vii) tax on payment of interest, and (viii) other material payments net of any direct subsidies received.

Units: # currency

Direct Employment – Operations and Maintenance

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Number of full-time equivalent employees as per local definition working for the client company or project at the end of the reporting period. This includes directly hired individuals and individuals hired through third party agencies as long as those individuals provide on-site services related to the operations of the client company. Also, this includes full-time equivalent worked by seasonal, contractual and part time employees. Part-time jobs are converted to full-time equivalent jobs on a pro rata basis, based on local definition (e.g., if working week equals 40 hours, a 24 hr/week job would be equal to 0.6 FTE job). Seasonal or short-term jobs are prorated on the basis of the portion of the reporting period that was worked (e.g., a full-time position for three months would be equal to a 0.25 FTE job if the reporting period is one year). If the information is not available, the rule-of-thumb is two part-time jobs equal a full-time job.
Note: employment for the purpose of the construction of the client company’s hard assets is not to be included in this indicator. For such jobs, please use the indicator Direct Employment – Construction Phase.

Units: # FTE

Direct Employment – Construction Phase

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Number of full-time equivalent construction workers employed for the construction of the company or project’s hard assets during the reporting period. Part-time jobs for construction are converted to full-time equivalent jobs on a pro rata basis, based on local definition (e.g., if working week equals 40 hours, a 24 hr/week job would be equal to 0.6 FTE job; a full-time position for three months would be equal to a 0.25 FTE job if the reporting period is one year). If the information is not available, the rule-of-thumb is two part-time jobs equal a full-time job.
Note: employment for the client company’s operations and maintenance is not to be included in this indicator. For such jobs, please use the indicator Direct Employment – Operations and Maintenance.

Units: #FTE

Community development contributions

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Definition: Amount of money spent by the client towards activities that benefit local communities during the reporting period.

Rationale:  This indicator captures the breadth of development effects that IFIs desire to measure and is easily reportable by clients. It yields data that IFIs may use for further analysis on client contributions as they deem fit, including possibilities for referencing contributions for community benefit against total project cost, turnover, profit or total number of beneficiaries. However, establishing a threshold may be challenging since the level of contributions may vary by country, sector and the relevant market in which an IFI client operates. Non-financial contributions of the client are not captured by the indicator due to IFI challenges in ensuring all clients use the same approach to monetize their contributions to local communities.

Unit: # currency