ESG Themen/en: Unterschied zwischen den Versionen

Aktuelle Version vom 26. November 2024, 11:23 Uhr

ESG topics are fields of action from the areas of E - Environmental, S - Social, and G - Governance. These are needed for sustainability reporting according to EU Directive CSRD (Corporate Sustainability Reporting Directive). Which of the topics must be included in the reporting is the result of double materiality analysis, also done in this menu item.

Overview of the fields of action

An overview of all fields of action created for or imported into the current management system can be found under "Risk management → ESG topics". Their gross and net score is shown alongside them.

Creating fields of action

A new field of action can be created with the "plus" button. If a field of action is selected at that moment, the new field of action is created as a node below this field. The dropdown-"plus" button is for creating a field of action on the topmost layer.

Code	For the code, optionally enter the structuring of the field of action.
Name	For the name you must enter what the field of action is to be called.
Description	For the description you should describe/explain the field of action.
Remark	Here you can describe how the evaluation of the field of action was determined.

Importing fields of action

HITGuard offeres the possibility of importing the list of topics as per ESRS 1 AR 16 (European Sustainability Reporting Standard).

Within the ESRS one finds the three topics of "Environmental (ESRS E)", "Social (ESRS S)", and "Governance (ESRS G)". These again contain subtopics which can be added to and edited.

The import of ESRS fields of action is available in German.

Double materiality

Every field of action can be linked with risks, opportunities, and impacts on this page. Risks, opportunities, and impoacts can also be created directly within the field of action with a "plus" button.

This serves the double materiality analysis. The linking with risks and opportunities shows the financial materiality and thus the outside-in perspective. The linking with positive and negative impacts shows the impact materiality and thus the inside-out perspective. Double materiality therefore shows the relevance of the individual topics either by their impact from outside onto the organization, or by the organization to the outside.

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.

Gross score

The gross score is the value the topic receives in the materiality matrix. It is the highest value from out of the net score of the topic and the net scores of any subordinate topics.

Fields of action with subtopics can have different net and gross scores if one or more of the subordinate topics has a higher risk ratio and/or a higher impact ratio.

Example: The screenshot shows that the field of action "E1 Klimawandel" has a net score of 15 | 12, which shows its own evaluation. Its gross score, however, is 20 | 13, because "Anpassung an den Klimawandel" has a risk ratio of 20 and "Klimaschutz" has an impact ratio of 13. The full ross scroe of the ESRS is 30 | 21, because subordinate topics include the risk ratio 30 and the impact ratio 21.

@@ Zeile 1: / Zeile 1: @@
-<div lang="de" dir="ltr" class="mw-content-ltr">
+ESG topics are fields of action from the areas of E - Environmental, S - Social, and G - Governance. These are needed for sustainability reporting according to EU Directive CSRD (Corporate Sustainability Reporting Directive). Which of the topics must be included in the reporting is the result of double materiality analysis, also done in this menu item.
-ESG Themen sind Handlungsfelder aus den Bereichen Umwelt (E - Environmental), Soziales (S - Social) und Unternehmensführung (G - Governance). Diese benötigt man zur Nachhaltigkeitsberichterstattung nach der EU Richtlinie CSRD (Corporate Sustainability Reporting Directive). Welche der Themen in der Berichterstattung enthalten sein müssen, ergibt sich aus der doppelten Wesentlichkeitsanalyse, die in diesem Menüpunkt ebenfalls durchgeführt wird.
-</div>
-<div lang="de" dir="ltr" class="mw-content-ltr">
+===Overview of the fields of action===
-===Übersicht der Handlungsfelder===
+An overview of all fields of action created for or imported into the current management system can be found under "Risk management → ESG topics". Their gross and net score is shown alongside them.
-Unter "Risikomanagement → ESG Themen" findet man eine Übersicht aller Handlungsfelder, die für das aktuelle Managementsystem erstellt oder importiert wurden. Zu diesen wird jeweils auch der Brutto- und der Netto-Score angezeigt.
-</div>
-[[Datei:RM_Handlungsfelder.png|left|thumb|900px|List of threats]]<br clear=all>
+[[Datei:RM_Handlungsfelder.png|left|thumb|901px|List of fields of action]]<br clear=all>
-<div lang="de" dir="ltr" class="mw-content-ltr">
+===Creating fields of action===
-===Erstellen von Handlungsfeldern===
+A new field of action can be created with the "plus" button. If a field of action is selected at that moment, the new field of action is created as a node below this field. The dropdown-"plus" button is for creating a field of action on the topmost layer.
-Mit dem "Plus" Button kann ein neues Handlungsfeld erstellt werden. Ist in dem Moment ein Handlungsfeld markiert, wird das neue Handlungsfeld als Knoten unterhalb dieses Felds erstellt. Der Dropdown-"Plus" Button dient zum Erstellen eines Handlungsfelds auf oberster Ebene.
-</div>
-<div lang="de" dir="ltr" class="mw-content-ltr">
 {| class="wikitable"
-!Kürzel
+!Code
-|Beim Kürzel tragen Sie optional die Gliederung des Handlungsfelds ein.
+|For the code, optionally enter the structuring of the field of action.
 |-
-!Bezeichnung
+!Name
-|Bei der Bezeichnung muss eingetragen werden wie das Handlungsfeld benannt werden soll.
+|For the name you must enter what the field of action is to be called.
 |-
-!Beschreibung
+!Description
-|Bei der Beschreibung sollten Sie das Handlungsfeld beschreiben/erklären.
+|For the description you should describe/explain the field of action.
 |-
-!Anmerkung
+!Remark
-|Hier kann erklärt werden wie es zu der Bewertung des Handlungsfelds gekommen ist.
+|Here you can describe how the evaluation of the field of action was determined.
 |-
 |}
-</div>
-<div lang="de" dir="ltr" class="mw-content-ltr">
+===Importing fields of action===
-===Importieren von Handlungsfeldern===
 [[Datei:ESRS_importieren.png|right|thumb|400px]]
-HITGuard bietet die Möglichkeit, die ESRS (European Sustainability Reporting Standards) zu importieren. Diese sind in der CSRD-konformen Berichterstattung verpflichtend anzuwenden.
+HITGuard offeres the possibility of importing the list of topics as per ESRS 1 AR 16 (European Sustainability Reporting Standard).
-</div>
-<div lang="de" dir="ltr" class="mw-content-ltr">
+Within the ESRS one finds the three topics of "Environmental (ESRS E)", "Social (ESRS S)", and "Governance (ESRS G)". These again contain subtopics which can be added to and edited.
-In den ESRS findet man die drei Themen "Umwelt (ESRS E)", "Soziales (ESRS S)" und "Governance (ESRS G)". Diese beinhalten wiederum weitere Unterthemen, die frei ergänzt und bewertet werden können.
-</div>
-The import of ESRS is available in German only.
+The import of ESRS fields of action is available in German.
-<div lang="de" dir="ltr" class="mw-content-ltr">
+===Double materiality===
-===Doppelte Wesentlichkeit===
+Every field of action can be linked with risks, opportunities, and impacts on this page. Risks, opportunities, and impoacts can also be created directly within the field of action with a "plus" button.<p>This serves the double materiality analysis. The linking with risks and opportunities shows the financial materiality and thus the outside-in perspective. The linking with positive and negative impacts shows the impact materiality and thus the inside-out perspective. Double materiality therefore shows the relevance of the individual topics either by their impact from outside onto the organization, or by the organization to the outside.
-Jedes Handlungsfeld kann auf dieser Seite mit Risiken, Chancen und Auswirkungen verknüpft werden. Dies dient der Analyse der Doppelten Wesentlichkeit. Die Verknüpfung mit Risiken und Chancen zeigt die finanzielle Wesentlichkeit (financial materiality) und damit die outside-in Perspektive. Die Verknüpfung mit positiven und negativen Auswirkungen zeigt die Auswirkungswesentlichkeit (impact materiality) und damit die inside-out Perspektive. Die doppelte Wesentlichkeit zeigt also die Relevanz der einzelnen Themenpunkte auf nach dem Aspekt ihres Einflusses von außen auf das Unternehmen bzw. durch das Unternehmen nach außen.
-</div>
-<div lang="de" dir="ltr" class="mw-content-ltr">
+===Scores of the fields of action===
-===Scores der Handlungsfelder===
+Every field of action has two scores: net and gross.<p>Using the scores, the fields of actions are placed on the [[Special:MyLanguage/ESG_Dashboard#Doppelte_Wesentlichkeit|KPI]].
-Jedes Handlungsfeld hat zwei Scores: Netto und Brutto.<p>Anhand der Scores werden die Handlungsfelder am [[Special:MyLanguage/ESG_Dashboard#Doppelte_Wesentlichkeit|KPI]] platziert.
+====Net score====
-====Netto-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.<p>Score = risk ratio | impact ratio (e.g., 20 | 5)<p>The ratios for the calculation of the field of action are determined as follows:</p><ul><li>Risk ratio = the highest absolute value of all risks and opportunities assigned to the field of action</li><li>Impact ratio = the highest absolute value of all impoacts assigned to the field of action (positive and negative)</li></ul>
-<p>Der Netto-Score zeigt den Wert, den das Thema in der Materialitätsmatrix erhalten würde, wenn nur direkt zu diesem Thema zugewiesene Risiken/Chancen & Auswirkungen berücksichtigt würden.</p><p>Score = Risikokennzahl | Auswirkungskennzahl (z.B. 20 | 5)</p><p>Die Kennzahlen für die Berechnung des Handlungsfelds werden wie folgt ermittelt:</p><ul><li>Risikokennzahl = der höchste absolute Wert aller dem Handlungsfeld zugewiesenen Risiken und Chancen</li><li>Auswirkungskennzahl = der höchste absolute Wert aller dem Handlungsfeld zugewiesenen Auswirkungen (positive und negative)</li></ul>
+For fields of action of the lowest hierarchy level, the net score equals the gross score.<br>Fields of action that contain subfields only show a net score, if they have been evaluated directly.<p> ::<u>Example:</u>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.
-Bei Handlungsfeldern der untersten Ebene entspricht der Netto-Score dem Brutto-Score.<br>Handlungsfelder, die Unterthemen beinhalten, weisen nur dann einen Netto-Score auf, wenn man sie direkt bewertet hat.<p>
-::<u>Beispiel:</u> Im Screenshot sieht man, dass das Handlungsfeld "Energie" einen Netto- und Brutto-Score von 2 | 11 hat. Dies setzt sich aus der höchsten Risikokennzahl bei den Risiken und Chancen (2) und der höchsten Auswirkungskennzahl bei den Auswirkungen (11) zusammen. Die beiden Scores sind gleich, weil "Energie" keine untergeordneten Handlungsfelder hat.
-</div>
-<div lang="de" dir="ltr" class="mw-content-ltr">
+====Gross score====
-====Brutto-Score====
+The gross score is the value the topic receives in the materiality matrix. It is the highest value from out of the net score of the topic and the net scores of any subordinate topics.<p>
-<p>Der Brutto-Score ist der Wert, den das Thema in der Materialitätsmatrix erhält. Es ist der höchste Wert aus dem Netto-Score des Themas und den Netto-Scores der untergeordneten Themen.</p>
+Fields of action with subtopics can have different net and gross scores if one or more of the subordinate topics has a higher risk ratio and/or a higher impact ratio.<p>
-Handlungsfelder mit Unterthemen können unterschiedliche Netto- und Brutto-Scores haben, wenn eines oder mehrere der Unterthemen eine höhere Risikokennzahl und/oder eine höhere Auswirkungskennzahl beinhalten.<p>
+::<u>Example:</u> The screenshot shows that the field of action "E1 Klimawandel" has a net score of 15 | 12, which shows its own evaluation. Its gross score, however, is 20 | 13, because "Anpassung an den Klimawandel" has a risk ratio of 20 and "Klimaschutz" has an impact ratio of 13. The full ross scroe of the ESRS is 30 | 21, because subordinate topics include the risk ratio 30 and the impact ratio 21.
-::<u>Beispiel:</u> Im Screenshot sieht man, dass das Handlungsfeld "E1 Klimawandel" einen Netto-Score von 15 | 12 hat, der seine eigene Bewertung wiederspiegelt. Sein Brutto-Score hingegen ist 20 | 13, weil "Anpassung an den Klimawandel" eine Risikokennzahl von 20 und "Klimaschutz" eine Auswirkungskennzahl von 13 hat. Der gesamte Brutto-Score des ESRS ist 30 | 21, weil in darunterliegenden Themen die Risikokennzahl 30 und die Auswirkungskennzahl 21 vorkommen.
-</div>