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Data point specification ‐ FAQ

CharlotteKaspar edited this page Nov 8, 2024 · 9 revisions

7 - Scope 2 GHG emissions

Specifications

  • This field is filled when the company does not report scope 2 emissions as marked-based and location-based.

Unit

metric tons

Observations

  • Sometimes companies report in short tons
  • Sometimes the bots "convert" the reported data to metric tons although the reported data is already in metric tons.

Unanswered questions

13.1 & 13.2 - Scope 3 upstream and downstream GHG emissions

Specifications

  • Not all companies report upstream and downstream emissions
  • Upstream emission categories are generally
    • Purchased goods and services
    • Capital goods
    • Fuel and energy-related activities
    • Waste generated in operations
    • Business travel
    • Employee commuting
    • Upstream leased assets
    • Upstream transportation and distribution
  • Downstream emission categories are generally
    • Use of sold products
    • End-of-life treatment of sold products
    • Leased assets
    • Franchises
    • Investments
    • Downstream transportation and distribution
    • Processing of sold products

Unit

metric tons

Observations

  • Sometimes companies report in short tons
  • Sometimes the bots "convert" the reported data to metric tons although the reported data is already in metric tons.

Unanswered questions

16 - Total Revenue

Specifications

Unit

Observations

Unanswered questions

18 - GHG intensity

Specifications

Unit

Tons per million revenue. Revenue is in the local currency.

Observations

Unanswered questions

50 - Non-Recycled Waste:

Specifications

Unit

Metric tons

Observations

Unanswered questions

  • What counts as "recycled waste". Some companies list "waste to landfill", "composted waste" and "recycled waste". Does "composted waste" count as "recycled"? The Dataland SFDR Framework states that "Non-recycled waste" means any waste not recycled within the meaning of ‘recycling’ in Article 3(17) of Directive 2008/98/EC. Article 3(17) of Directive 2008/98/EC: ‘recycling’ means any recovery operation by which waste materials are reprocessed into products, materials or substances whether for the original or other purposes. It includes the reprocessing of organic material but does not include energy recovery and the reprocessing into materials that are to be used as fuels or for backfilling operations. Composting waste could be interpreted as "reprocessed into substances".

77 - Unadjusted gender pay gap

Specifications

  • 100* (1 - [Average gross hourly of female employees] / [Average gross hourly of male employees])

Unit

Percent

Observations

  • Some companies report adjusted gender pay gap where factors such as job level, tenure, location, organizational unit, education are taken into account
  • Some companies report the female to male pay ratio in percent [Average gross hourly of female employees] / [Average gross hourly of male employees]. To convert to unadjusted gender pay gap: 100% - female to male pay ratio (%)

Unanswered questions