Translations:ESG Themen/10/en
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Scores of the fields of action
Every field of action has two scores: net and gross.
Using the scores, the fields of actions are placed on the KPI.
Net score
The net score shows the value the topic would receive in the materiality matrix if only risks/opportunities & impacts assigned directly to it were considered.
Score = risk ratio | impact ratio (e.g., 20 | 5)
The ratios for the calculation of the field of action are determined as follows:
- Risk ratio = the highest absolute value of all risks and opportunities assigned to the field of action
- Impact ratio = the highest absolute value of all impoacts assigned to the field of action (positive and negative)
For fields of action of the lowest hierarchy level, the net score equals the gross score.
Fields of action that contain subfields only show a net score, if they have been evaluated directly.
::Example:The screenshot shows that the field of action "Energie" has a net and gross score of 2 | 11. This is made up of the highest risk ratio for the risks and opportunities (2) and the highest impact ratio of the impacts (11). Both scores are the same, because "Energie" does not have any subordinate fields of action.