Issuer Gateway Knowledge Hub


Policies, Targets & Initiatives

What We Consider as Part of an Assessment




For all indicators that address policies, such as Environmental Policy, Bribery & Corruption Policy, Freedom of Association Policy, etc., we look for commitments that are included in formal policy documents only. 

A document can be classified as a policy if it satisfies the following criteria: 

  • Has a title (policy, charter, code, standard, commitment etc.).
  • Contains a set of specific and clear commitments. 
  • There is evidence that the policy is the result of a formal process and is treated as a formal commitment within the company.

Please note that information provided through other documents (i.e., Sustainability Reports, Annual Reports, etc.), even if relevant for the indicator, could be considered as ‘general statements’ only and thus may not be assigned the maximum number of points. 




For all indicators that address  “objectives, targets and deadlines”, we specifically look for forward-looking quantitative targets set at a group/company level with a clear deadline for reaching these targets. General commitments are insufficient (e.g., "We aim to minimize our GHG emissions"). 





For criteria that address programmes, we look for examples of measurable initiatives taken at the group/company level to indicate its engagement and response to a given issue (i.e., what the company does to reduce its GHG emissions, retain talent, etc.).