ASEAN Exchanges performed a comparative preliminary analysis of ESG metrics recommended for disclosure by listed companies and have aligned on the foundational Environmental, Social, and Governance metrics, as follow:
Environmental Metrics
| No. | Topic | Common metric | Unit |
| 1 | Greenhouse Gas Emissions (“GHG”) | Absolute emissions: Scope 1 & Scope 2 | tCO2e |
| 2 | Energy Consumption | Total energy consumption | kWh or J |
| 3 | Water Consumption | Total water consumption | m³ |
| 4 | Waste Generation | Total waste generated | t |
Social Metrics
| No. | Topics | Common metric |
| 1 | Gender Diversity | Percentage of enterprise headcount held by men and women |
| 2 | Percentage of entry- and mid-level positions held by men and women | |
| 3 | Percentage of senior- and executive-level positions held by men and women | |
| 4 | Number of employee level (entry, mid, senior, executive) held by men and women by age group | |
| 5 | Employee Turnover | Percentage of year-over-year change for full-time employees |
| 6 | Non-Discrimination | Company policy regarding sexual harassment and/or non-discrimination |
| 7 | Injury Rate | Frequency of injury events relative to total workforce time or total number of serious accidents |
| 8 | Development & Training | Average training hours per employee |
| 9 | Human Rights | Company policy regarding human rights |
| 10 | Number of incidents regarding human rights abuse | |
| 11 | Child & Forced Labor | Company policy regarding child and/or forced labor |
| 12 | Temporary Worker Ratio | Total enterprise headcount held by contractors and/or consultants |
| 13 | Social and Community Investment | Total amount of corporate or group donations and community investments made to registered not-for-profit organizations |
Governance Metrics
| No. | Key Governance Topics | Metrics |
| 1 | Board Diversity | Percentage of board seats occupied by men and women |
| 2 | Board Independence | Percentage of board seats occupied by independent directors/commissioners |
| 3 | Board Independence | Separation of the Chairman of the board and CEO |
| 4 | Board Appointment and Re-Election | Criteria used in the selection of new directors/commissioners |
| 5 | Board Meeting Attendance | Percentage of board meeting attendance by each director/commissioner during the year |
| 6 | Board Appraisal | Annual performance assessment of the board of directors/commissioners and disclosure of the criteria and process followed for the assessment |
| 7 | Board Training and Development | Company policy regarding ongoing or continuous professional education programs for directors/commissioners |
| 8 | Business Ethics | Disclosure of the details of the code of ethics or conduct |
| 9 | Equitable Treatment of Shareholders | Company policy prohibiting directors/commissioners and employees to benefit from knowledge which is not generally available to the market |
| 10 | Equitable Treatment of Shareholders | Company policy requiring directors/commissioners to disclose their interest in transactions and any other conflicts of interest |
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