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The 27 ESG indicators

The full assessment methodology: what is analysed, how it is scored and why each indicator matters.

10
Environmental indicators
max 40 points
9
Social indicators
max 30 points
8
Governance indicators
max 30 points
ℹ
Each indicator is answered with Yes (maximum score), Partly (partial score) or No (0 points). Answers can be backed by supporting documents to make the score more accurate.

E - Environmental

10 indicators · maximum 40 points · The largest weight in the total score

E1
Documented environmental policy
The organisation has an environmental policy approved by its management, with clear objectives for reducing the environmental impact of its activity.
4 pts max
E2
Energy consumption monitoring
A system is in place to monitor and record the consumption of electricity, heat or fuel, with regular internal reporting.
4 pts max
E3
Use of energy from renewable sources
The organisation uses renewable energy (solar panels, green energy contracts) or has a concrete transition plan.
4 pts max
E4
Water consumption monitoring
Water consumption is monitored, with reduction targets and concrete measures for using water efficiently.
4 pts max
E5
Waste management and recycling
Documented procedures are in place for managing and sorting waste, with recycling contracts and records of the quantities disposed of responsibly.
4 pts max
E6
Greenhouse gas emissions accounting
The organisation calculates and records its GHG emissions (at least Scope 1 and Scope 2), with a baseline for year-on-year comparison.
4 pts max
E7
Energy efficiency measures
Concrete energy efficiency investments have been made or are planned: upgrading equipment, insulating buildings, energy management systems.
4 pts max
E8
Sustainable procurement
The procurement process includes environmental criteria in supplier selection (eco-friendly products, suppliers with environmental certification, less packaging).
4 pts max
E9
Environmental impact assessment
The organisation has assessed the main environmental impacts of its activity and identified mitigation or offsetting measures.
4 pts max
E10
Public reporting on environmental indicators
Environmental performance is communicated publicly (sustainability report, website, annual report) or internally, with measurable and comparable data.
4 pts max

S - Social

9 indicators · maximum 30 points · Relations with employees, the community and partners

S1
Occupational health and safety
An occupational health and safety (SSM) policy is in place, with documented procedures, regular training and workplace risk assessment.
3-4 pts max
S2
Workplace accident monitoring
The organisation records and analyses workplace incidents and accidents, with documented corrective measures.
3-4 pts max
S3
Equal opportunities and non-discrimination
A formal policy on equal opportunities, non-discrimination and diversity in recruitment and promotion is in place.
3-4 pts max
S4
Training and professional development
The organisation actively invests in employee training, with an annual training plan and a dedicated budget for professional development.
3-4 pts max
S5
Employee wellbeing
Programmes or benefits are in place that support work-life balance, mental health and employee satisfaction (internal surveys, additional benefits).
3-4 pts max
S6
Community involvement
The organisation runs programmes or partnerships with the local community: donations, corporate volunteering, support for non-profit organisations or social initiatives.
3-4 pts max
S7
Internal feedback and grievance channel
Formal channels exist through which employees can report problems, make suggestions or raise concerns, with confidentiality protected and no risk of retaliation.
3-4 pts max
S8
Diversity in leadership positions
There is a commitment to diversity in the management team (gender, age or background), with monitored data and stated objectives.
3-4 pts max
S9
Social responsibility in the supply chain
The organisation also assesses its main suppliers from a social perspective: working conditions, decent work, avoidance of forced labour and child labour.
3-4 pts max

G - Governance

8 indicators · maximum 30 points · Structures, transparency and organisational integrity

G1
Formal governance structures
Clear management and oversight structures are in place (Board of Directors, Audit Committee, specialist committees), with documented terms of reference.
4 pts max
G2
Separation of management and control functions
Executive functions (operational management) are clearly separated from oversight functions, to prevent conflicts of interest.
4 pts max
G3
Code of ethics and conduct
The organisation has adopted a code of ethics or conduct, communicated to all employees and available publicly or internally, with procedures for applying it.
4 pts max
G4
Anti-corruption and anti-bribery policy
A formal policy on preventing corruption and bribery is in place, with regular employee training and clear procedures for reporting risk situations.
4 pts max
G5
Whistleblowing channel
An anonymous or confidential channel exists for reporting ethical, financial or legal irregularities, with whistleblowers protected under Law no. 361/2022 (Romania's whistleblower protection law).
4 pts max
G6
Financial transparency and external audit
The financial statements are externally audited or reviewed by an independent third party, with reports available to relevant stakeholders.
3-4 pts max
G7
Risk management
The organisation has a formal system for identifying, assessing and managing risks (including ESG risks), with clear responsibilities and regular review.
3-4 pts max
G8
Non-financial or ESG reporting
The organisation publishes or is preparing a sustainability report, non-financial report or ESG statement, in line with GRI, ESRS or equivalent standards.
3-4 pts max

How the score is calculated

Each indicator is assessed on a 3-point scale:

Yes The policy or procedure exists, is documented and is implemented maximum score
Partly Some elements are in place, but the process is incomplete or undocumented partial score
No The indicator is not implemented or there is no evidence 0 points

The minimum score for obtaining the certificate is 50 points out of 100:

Platinum90-100 pts
Gold75-89 pts
Silver60-74 pts
Bronze50-59 pts
Grey Zonebelow 50 pts
ℹ
Supporting documents (internal policies, reports, contracts, existing certifications) are not mandatory, but they make the score more accurate. Without documents, the ARSC assessor cannot validate a "Yes" answer, and it may be reclassified as "Partly".

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