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UNTP Performance Metrics Vocabularycode list · 87

A hierarchical vocabulary of standardised performance metrics for tagging fine-grained product and facility-level sustainability claims. Metric granularity is set to match the granularity of enterprise disclosure standards such as IFRS S1/S2, GRI, ESRS and the EU Battery Regulation, so that product and facility values can be rolled up into those disclosures. Counterpart to the UNTP Conformity Topic Classification — topics classify what is being assessed, metrics define what is measured.

Monetary values are out of scope, and an implementer looking for one should stop looking. A metric records a measured or calculated quantity about a product or a facility. It does not record a cost, a price, a fine or an amount of capital. Where a monetary figure is wanted, such as the embedded carbon cost of a product, it is derived from the metrics and a price obtained elsewhere: carbon intensity multiplied by mass multiplied by a price in a chosen market. The price is not a property of the product, it varies by market and by date, and whoever performs the calculation chooses it, so publishing the result would fix one observer's assumptions into the credential. The general rule: where a derivation needs an input the credential cannot carry and that differs between observers, this vocabulary carries the inputs and leaves the derivation downstream. Monetary disclosures about the undertaking itself, such as an internal carbon price, capital deployed or fines paid, are out of scope for a second reason, being a company's own affairs rather than the performance of a product or a facility.

01 Greenhouse Gas Emissions 10

Metrics for measuring, reporting, and reducing greenhouse gas emissions across all scopes, including absolute values, intensities, and reduction progress.

IFRS S2 paras 29–36; ESRS E1; GRI 305; GHG Protocol Corporate Standard.
CodeLabelDefinitionUnitAggregationBetter
01.01Scope 1 GHG EmissionsAbsolute GHG emissions from sources owned or controlled by the reporting entity, in tonnes CO2 equivalent.tSumLower
01.02Scope 2 GHG EmissionsIndirect GHG emissions from purchased electricity, steam, heating, and cooling consumed by the reporting entity, in tonnes CO2 equivalent.tSumLower
01.03Scope 3 Upstream EmissionsIndirect GHG emissions occurring in the upstream value chain including purchased goods, transportation, and business travel, in tonnes CO2 equivalent.tSumLower
01.04Scope 3 Downstream EmissionsIndirect GHG emissions occurring in the downstream value chain including product use, end-of-life treatment, and distribution, in tonnes CO2 equivalent.tSumLower
01.05Total GHG EmissionsSum of Scope 1, Scope 2, and Scope 3 greenhouse gas emissions, in tonnes CO2 equivalent.tSumLower
01.06GHG Emissions IntensityGreenhouse gas emissions per unit of economic output or physical activity, expressed as kg CO2e per unit of measure.kgWeighted averageLower
01.07Product Carbon FootprintTotal lifecycle greenhouse gas emissions attributable to a single product unit, from raw material extraction through end-of-life, in kg CO2 equivalent.kgWeighted averageLower
01.08Biogenic EmissionsCO2 emissions from the combustion or biodegradation of biomass, reported separately from fossil-fuel emissions, in tonnes CO2.tSumLower
01.09GHG Reduction Target ProgressPercentage of committed GHG reduction target achieved, measured against a declared baseline year.P1LatestHigher
01.10Methane EmissionsMass of methane emitted over the reporting period, in tonnes of CH4 rather than CO2 equivalent. A disaggregation of scope 1 emissions by gas, not an addition to the scope 1 total.tSumLower

02 Energy 5

Metrics for measuring energy consumption, renewable energy share, and energy efficiency across operations and supply chains.

IFRS S2 para 29; ESRS E1; GRI 302; EU Energy Efficiency Directive.
CodeLabelDefinitionUnitAggregationBetter
02.01Total Energy ConsumptionTotal energy consumed from all sources including fuel, electricity, heating, cooling, and steam, in megawatt hours.MW·hSumLower
02.02Renewable Energy PercentageShare of total energy consumption sourced from renewable sources such as solar, wind, hydro, and geothermal.P1Weighted averageHigher
02.03Energy IntensityEnergy consumed per unit of economic output or physical activity, expressed as MWh per unit of measure.MW·hWeighted averageLower
02.04On-site Renewable GenerationTotal renewable energy generated on-site from owned or controlled installations, in megawatt hours.MW·hSumHigher
02.05Non-Renewable Energy ConsumptionEnergy consumed from non-renewable sources including fossil fuels and nuclear, in megawatt hours.MW·hSumLower

03 Water 6

Metrics for measuring water withdrawal, consumption, discharge, recycling, and usage intensity across operations.

ESRS E3; GRI 303; CEO Water Mandate; Alliance for Water Stewardship.
CodeLabelDefinitionUnitAggregationBetter
03.01Total Water WithdrawalTotal volume of water drawn from surface, ground, sea, produced, or third-party sources, in cubic metres.m³SumLower
03.02Water ConsumptionVolume of water withdrawn that is not returned to the original source, representing net water removed from the environment, in cubic metres.m³SumLower
03.03Water Recycling RatePercentage of total water use that is recycled or reused within operations.P1Weighted averageHigher
03.04Water DischargeTotal volume of effluent water discharged to surface water, groundwater, or third-party treatment, in cubic metres.m³SumLower
03.05Water IntensityWater consumed per unit of economic output or physical activity, expressed as litres per unit of measure.lWeighted averageLower
03.06Water Stress Area WithdrawalVolume of water withdrawn from areas classified as high or extremely-high baseline water stress, in cubic metres.m³SumLower

04 Waste and Circularity 11

Metrics for measuring waste generation, diversion, recycled content, recyclability, and circular economy performance.

ESRS E5; GRI 306; EU ESPR Art. 5–8; EU Waste Framework Directive.
CodeLabelDefinitionUnitAggregationBetter
04.01Total Waste GeneratedTotal weight of hazardous and non-hazardous waste generated by operations, in tonnes.tSumLower
04.02Hazardous Waste GeneratedTotal weight of waste classified as hazardous under applicable regulations, in tonnes.tSumLower
04.03Waste Diversion RatePercentage of total waste diverted from landfill and incineration through recycling, composting, or other recovery methods.P1Weighted averageHigher
04.04Recycled Content PercentageShare of pre-consumer and post-consumer recycled material in the total weight of a product or material input.P1Weighted averageHigher
04.05Recyclability RatePercentage of product weight that is technically recyclable at end of life under available infrastructure.P1Weighted averageHigher
04.06Material Recovery RatePercentage of end-of-life product mass actually recovered through recycling, remanufacturing, or refurbishment processes.P1Weighted averageHigher
04.07Waste to LandfillTotal weight of waste disposed via landfill, in tonnes.tSumLower
04.08Product Durability IndexExpected useful life of a product under normal conditions of use, expressed in years or cycles as applicable.yAverageHigher
04.09Reuse and Remanufacturing RatePercentage of product units or components returned to service through reuse, refurbishment, or remanufacturing.P1Weighted averageHigher
04.10Regulated Commodity ContentShare of total mass accounted for by commodities that a cited regulation designates as in scope. The regulation is named by the reference criteria of the claim rather than by this metric, so the metric is unaffected when a regulation revises its list of commodities.P1Weighted averageContext dependent
04.11Renewable Material ContentShare of total material input mass that is renewable, meaning drawn from biological sources that replenish on a human timescale. Measured against the total mass of materials used in a product or consumed by a facility over a reporting period.P1Weighted averageContext dependent

05 Biodiversity and Land Use 6

Metrics for measuring deforestation-free sourcing, land-use change, biodiversity impact, and protection of sensitive areas.

ESRS E4; GRI 304; TNFD; EU Deforestation Regulation; Kunming-Montreal Global Biodiversity Framework.
CodeLabelDefinitionUnitAggregationBetter
05.01Deforestation-Free SourcingPercentage of raw material inputs verified as sourced without associated deforestation or forest degradation after a declared cut-off date.P1Weighted averageHigher
05.02Land Use ChangeArea of natural ecosystems converted to managed land for production or extraction activities, in hectares.haSumLower
05.03Total Land UseTotal area of land occupied for production or extraction activities over the reporting period, in hectares, including land converted before the period began.haSumLower
05.04Potentially Disappeared Fraction of SpeciesPotentially disappeared fraction of species, the share of species present in an area that is expected to be lost as a result of the activity assessed, expressed as a fraction between 0 and 1.1Weighted averageLower
05.05Protected Area ImpactArea of operations, sourcing, or infrastructure footprint located within or adjacent to legally protected or high-biodiversity-value areas, in hectares.haSumLower
05.06Mean Species AbundanceMean species abundance, the average abundance of originally occurring species relative to their abundance in an undisturbed reference state, expressed as a fraction between 0 and 1 where 1 is an intact ecosystem.1Weighted averageHigher

06 Pollution 8

Metrics for measuring pollutants released to air, water and soil, hazardous substance releases, and chemical safety performance beyond greenhouse gas emissions, which are covered by the greenhouse gas emissions group.

ESRS E2; GRI 305 (non-GHG); EU Industrial Emissions Directive; Stockholm Convention; Montreal Protocol.
CodeLabelDefinitionUnitAggregationBetter
06.01SOx EmissionsTotal mass of sulphur oxides released to air from stationary and mobile sources, in tonnes.tSumLower
06.02NOx EmissionsTotal mass of nitrogen oxides released to air from combustion and industrial processes, in tonnes.tSumLower
06.03VOC EmissionsTotal mass of volatile organic compounds released to air from solvents, coatings, and industrial processes, in tonnes.tSumLower
06.04Particulate Matter EmissionsTotal mass of fine particulate matter (PM2.5 and PM10) released to air from operations, in tonnes.tSumLower
06.05Substances of ConcernTotal mass of substances of concern or substances of very high concern (SVHC) present in products or released during production, in kilograms.kgSumLower
06.06Ozone-Depleting Substance EmissionsTotal mass of ozone-depleting substances released, measured in kg CFC-11 equivalent.kgSumLower
06.07Nitrogen Discharged to WaterTotal mass of nitrogen discharged to water over the reporting period, in tonnes. Reported as a load rather than a concentration, because a load aggregates across sites and is what drives downstream eutrophication.tSumLower
06.08Phosphorus Discharged to WaterTotal mass of phosphorus discharged to water over the reporting period, in tonnes. Reported as a load rather than a concentration, because a load aggregates across sites and is what drives downstream eutrophication.tSumLower

07 Workforce 11

Metrics for measuring labour practices, workplace safety, diversity, equity, and human rights performance across operations and supply chains.

ESRS S1, S2; GRI 401–409; IFRS S1; ILO Core Conventions; UN Guiding Principles on Business and Human Rights.
CodeLabelDefinitionUnitAggregationBetter
07.01Living Wage CoveragePercentage of workers (including contractor and supply-chain workers in scope) receiving at least a verified living wage.P1Weighted averageHigher
07.02Lost Time Injury Frequency RateNumber of lost-time injuries per one million hours worked, measuring workplace safety performance.1AverageLower
07.03Gender Pay GapDifference in average compensation between male and female employees as a percentage of male average compensation.P1Weighted averageLower
07.04Women in ManagementPercentage of management and leadership positions held by women.P1Weighted averageHigher
07.05Women in WorkforcePercentage of total workforce headcount who are women. Reported alongside women in management, which covers leadership positions only.P1Weighted averageHigher
07.06Training Hours per EmployeeAverage number of hours of training and professional development provided per employee per year.hAverageHigher
07.07Collective Bargaining CoveragePercentage of employees covered by collective bargaining agreements.P1Weighted averageHigher
07.08Employee Turnover RatePercentage of employees who leave the organisation voluntarily or involuntarily during the reporting period.P1AverageLower
07.09Child Labor IncidentsNumber of confirmed incidents of child labor identified in own operations and supply chain during the reporting period.1CountLower
07.10Forced Labor IncidentsNumber of confirmed incidents of forced, bonded, or compulsory labor identified in own operations and supply chain during the reporting period.1CountLower
07.11Workforce Diversity RatioRepresentation of under-represented groups in the workforce as a percentage of total headcount, covering gender, ethnicity, disability, and other protected characteristics.P1Weighted averageHigher

08 Governance 4

Metrics for measuring anti-corruption practices, supply chain due diligence, ESG disclosure quality, and grievance mechanism effectiveness.

ESRS G1; GRI 205, 308, 414; IFRS S1; OECD Guidelines Chapter VII.
CodeLabelDefinitionUnitAggregationBetter
08.01Anti-Corruption Training CoveragePercentage of employees and governance body members who have received anti-corruption training during the reporting period.P1Weighted averageHigher
08.02Supplier Due Diligence CoveragePercentage of significant suppliers assessed against environmental and social due diligence criteria during the reporting period.P1Weighted averageHigher
08.03ESG Disclosure ScoreComposite score measuring the completeness, accuracy, and timeliness of environmental, social, and governance public disclosures.P1LatestHigher
08.04Grievance Response RatePercentage of grievances received through formal mechanisms that were acknowledged and addressed within the defined response timeframe.P1AverageHigher

09 Product Safety and Quality 8

Metrics for measuring physical, mechanical, thermal, electrical, chemical, and fire safety properties of products and materials against applicable safety standards and performance requirements.

EU General Product Safety Regulation (EU) 2023/988; ICC International Building Code; ISO/IEC product safety standards; EU Construction Products Regulation.
CodeLabelDefinitionUnitAggregationBetter
09.01Mechanical StrengthTensile, compressive, or flexural strength of a material or product under specified test conditions, in megapascals.MPaMinimumHigher
09.02Impact ResistanceEnergy absorbed by a material or product before fracture under impact loading, in joules.JMinimumHigher
09.03Thermal PerformanceThermal resistance (R-value) or thermal conductivity of a material or assembly, indicating its ability to insulate against heat transfer.1Weighted averageHigher
09.04Fire Resistance RatingDuration a material or assembly maintains structural integrity, insulation, and limits heat transfer under standard fire exposure conditions, in minutes.minMinimumHigher
09.05Electrical Safety RatingComposite test result or classification for electrical insulation, shock protection, and fault tolerance under applicable safety standards.1MinimumHigher
09.06Flammability RatingClassification of a material's reaction to fire, covering ignitability, flame spread, heat release, and smoke generation under standard test conditions.1MinimumHigher
09.07Chemical Substance ConcentrationConcentration of a specified regulated or restricted substance present in a product, in milligrams per kilogram.mg/kgMaximumLower
09.08Noise Emission LevelSound power or sound pressure level emitted by a product during normal operation, in decibels.1MaximumLower

10 Food Safety and Quality 8

Metrics for measuring microbiological safety, chemical contaminant levels, pesticide and veterinary drug residues, food additive levels, nutritional content, and allergen presence in food products.

Codex Alimentarius (FAO/WHO); EU General Food Law Regulation (EC) 178/2002; EU food safety regulations; ISO 22000.
CodeLabelDefinitionUnitAggregationBetter
10.01Microbiological CountColony-forming units of a specified microorganism per unit of food, measuring microbiological safety and hygiene performance.1MaximumLower
10.02Chemical Contaminant LevelConcentration of a specified chemical contaminant (heavy metals, mycotoxins, dioxins, etc.) in food, in milligrams per kilogram.mg/kgMaximumLower
10.03Pesticide Residue LevelConcentration of a specified pesticide residue in food, measured against the applicable maximum residue limit, in milligrams per kilogram.mg/kgMaximumLower
10.04Veterinary Drug Residue LevelConcentration of a specified veterinary drug residue in animal-derived food, measured against the applicable maximum residue limit, in micrograms per kilogram.µg/kgMaximumLower
10.05Food Additive LevelConcentration of a specified food additive in the final product, measured against the applicable maximum permitted level, in milligrams per kilogram.mg/kgMaximumLower
10.06Nutritional ContentAmount of a specified nutrient (energy, protein, fat, carbohydrate, sugar, sodium, fibre, vitamins, minerals) per standard serving or per 100 grams of food.gAverageContext dependent
10.07Allergen PresenceDeclared presence or measured concentration of a specified allergen in a food product, supporting consumer safety and regulatory labelling requirements.mg/kgMaximumLower
10.08Shelf Life DurationExpected period during which a food product maintains safety and quality under stated storage conditions, in days.dMinimumHigher

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