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General ESG Topics

 

What is ESG?

 

What is materiality? 

 

Should I do a double materiality assessment?  

 

Energy & Greenhouse Gas Emissions (GHG)

 

I use fossil fuel as a raw material to make chemicals or plastics. Do I need to include that fossil fuel use in my energy consumption?  

 

Can I include energy that was produced on a site owned by my company? 

 

Where can I find reliable emission factors to convert my energy consumption into greenhouse gas emissions? 

 

What is the difference between location-based and market-based GHG emissions?

 

How does a green energy contract work?

 

What is the difference between climate-related hazard and climate physical risk?

 

Health & Safety

 

Can I include injuries or ill health that occur while teleworking (homework)? 

 

Can I include injuries or ill health that occur while an employee is travelling for work? 

 

Can I consider mental illness of an employee as work-related and recordable ill health? 

 

Which ill health cannot be considered work-related? 

 

Workforce & Diversity

 

How to calculate FTE based on headcounts & number of hours worked? 

 

Can you give examples of discrimination incidents? 

 

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