The company profile summarizes the company's published business and sustainability achievements by material fields, topics and criteria. It enables direct comparison between companies in the same industry, serving as a basis for scoring analysis or benchmarking. The profile focuses on the most important targets, actions, solutions, performance indicators, and standards, which are selected based on industry-specific material topcis.
The profile structure is aligned with the following EU standards
The profile consists of:
There are basically two type of profiles
Additionally, there are ecosystem-specific profile variants, in which topics can be selected for the profile not only by industry, but also by company size, geography, or ecosystem-specific topic focus.
The illustrative structure of the company short profile is shown here as an example:
The full structure of the company profile can be found below.:
| Fields | Topics | Criteria |
|---|---|---|
| Overarching | Company | • Company Details |
| • Sector and Industry | ||
| • Profile Source | ||
| • Contact Person | ||
| • Address | ||
| • Media | ||
| Overarching | Business | |
| (ESRS 2) | • Business Description [text, 500 c] | |
| • Business Model [text, 1500 c] | ||
| • Business Figures (Net Revenue [T€], Net Income [T€], Gross Value Added [T€], Total Assets [T€], Employees [FTE] - last three years | ||
| Overarching | Sustainability | |
| (ESRS 2) | • Sustainability Summary [text, 500 c] | |
| • Highlights (Target, Solution, Action) [text, 500 c] | ||
| • Company Standards [ISO 14001, EMAS, ISO 50001, CDP, SBTi] | ||
| • Other Company Standards [Selection] | ||
| • Solution Standards [Selection] | ||
| • Other Standards [text] | ||
| Overarching | Management (ESRS 2) ] | • Strategy [text, 500 c] ESRS2-SBM-1 |
| • Stakeholder [text, 500 c] ESRS2-SBM-2 | ||
| • Impacts, Risks, Opportunities [text, 500 c] (ESRS2-SBM-3) | ||
| • Materiality Analysis [text, 500 c] (ESRS2-IRO-1, ESRS2-IRO-2, MDR-P, MDR-A, MDR-M, MDR-T) | ||
| • Roles and Responsibilities [text, 500 c] ESRS2-GOV-1 | ||
| • Transparency [text, 500 c] ESRS2-GOV-2 | ||
| • Incentive Systems [text, 500 c] ESRS2-GOV-3 | ||
| • Due Diligence [text, 500 c] ESRS2-GOV-4 | ||
| • Performance Management [text, 500 c] ESRS2-GOV-5 | ||
| • Policies [text, 500 c] ESRS2 BP-1, ESRS2 BP-2 | ||
| • Changes (Higher/Lower Ambition, Target Changes] [text, 1000 c] | ||
| • Controversies (lt. 5 years in public + reactions) [text, 4000 c] | ||
| Climate | Climate protection (E1) | • Targets [text list, 150c each, max. 5] E1-1, E1-4 |
| • Solutions [text list, 150c each, max. 10] E1-3 | ||
| • Actions [text list , 150c each, max. 20] E1-3 | ||
| • GHG emissions [t] (scope 1, 2, 3 incl. subcategories, total, carbon credits) E1-6, E1-7 | ||
| • Energy use [MWh] (electricity vs. fuel, renewable vs. non-renewable, total) E1-5 | ||
| • Taxonomy (total sales, CAPEX, OPEX eligible vs. aligned) [%] - last three years E1-9 | ||
| Climate | Climate adaptation (E1) | • Targets [text list, 150c each, max. 5] E1-1 |
| • Solutions [text list, 150c each, max. 10] E1-3 | ||
| • Actions [text list , 150c each, max. 20] E1-3 | ||
| • Climate financial risks [high/medium/low] (transition, physical, supply chain, total) E1-9 | ||
| Resources | Circular Economy (E5) | • Targets [text list, 150c each, max. 5] E5-1 |
| • Solutions [text list, 150c each, max. 10] E5-3 | ||
| • Actions [text list , 150c each, max. 20] E5-3 | ||
| • Resource inflow [t] (linear, circular, total) E5-4 | ||
| • Resource outflow [t] (linear waste - hazardous vs. non-hazardous, circular waste, total) E5-5 | ||
| Resources | Water (E3) | • Targets [text list, 150c each, max. 5] E3-1 |
| • Solutions [text list, 150c each, max. 10] E3-3 | ||
| • Actions [text list , 150c each, max. 20] E3-3 | ||
| • Water use [m3] (withdrawn at general vs. high water-stress areas, from internal circles, total) E3-4 | ||
| Nature | Pollution (E2) | • Targets [text list, 150c each, max. 5] E4-1 |
| • Solutions [text list, 150c each, max. 10] E2-3 | ||
| • Actions [text list , 150c each, max. 20] E2-3 | ||
| • Pollutant Emissions [t] (air, water, soil, total) E2-4 | ||
| Nature | Biodiversity (E4) | • Targets [text list, 150c each, max. 5] E4-1, E4-4 |
| • Solutions [text list, 150c each, max. 10] E4-3 | ||
| • Actions [text list , 150c each, max. 20] E4-3 | ||
| • Land use [h] (sealed, nature onsite, nature offsite, total) E4-4 | ||
| • Biobased product use [t] (plant vs. meat, conventional vs. organic, regenerative, total) E4-4 | ||
| Work | Employees (S1) | • Targets [text list, 150c each, max. 5] S1-5 |
| • Solutions [text list, 150c each, max. 10] S1-4 | ||
| • Actions [text list , 150c each, max. 20] S1-4 | ||
| • Employees structure [FTEs] (permanent/temporary, male/female/other/not reported, total, freelancer/temporary workers) S1-6, S1-7 | ||
| • CBA application - employees with collective bargaining agreement [%] S1-8 | ||
| • Leadership and governance body gender diversity [%] (leadership vs. governance board members, male vs. female, Ratio) S1-9 | ||
| • Minium wage regulation [Yes/No] S1-10 | ||
| • Turnover rate [%] S1-11 | ||
| • Professional training hours (male, female, other, not reported) [h/FTE] S1-13 | ||
| • Health and safety indicator - work-related accidents [# / 200 tsd. working hours], number of fatalities [#] S1-14 | ||
| • Pay ratio (male, female, gap) [#/#] S1-16 | ||
| • Human rights in your own business operations - CoC by category [Yes/No], violations by category [#] S1-17 | ||
| Work | Suppliers (S2) | • Targets [text list, 150c each, max. 5] S2-5 |
| • Solutions [text list, 150c each, max. 10] S2-2 | ||
| • Actions [text list , 150c each, max. 20] S2-2, S2-3, S2-4 | ||
| • Supplier analyzed [#] (frontrunner, no risks, some risks, not analyzed, total) S2-6 | ||
| • Supply chain human rights incidents [#] (total) | ||
| Society | Communities (S3) | • Targets [text list, 150c each, max. 5] S3-5 |
| • Solutions [text list, 150c each, max. 10] S3-2 | ||
| • Actions [text list , 150c each, max. 20] S3-2, S3-3, S3-4 | ||
| • Community human rights and social issue incidents [#] (total) S3-6 | ||
| Society | End-consumers (S4) | • Targets [text list, 150c each, max. 5] S4--5 |
| • Solutions [text list, 150c each, max. 10] S4-2 | ||
| • Actions [text list , 150c each, max. 20] S4-2, S4-3, S4-4 | ||
| • End-consumer human rights and social issue incidents [#] (total) S4-6 | ||
| Conduct | Business conduct (G1) | • Targets [text list, 150c each, max. 5] |
| • Solutions [text list, 150c each, max. 10] G1-3 | ||
| • Actions [text list , 150c each, max. 20] [text list, 150] G1-3 | ||
| • Violations anti-corruption and anti-bribery - incidents [#], fines [EUR] G1-4 |
As mentioned before, a company is focussing on those topics, which are material to the industry based on industry materiality implemented via Layers.