ASEAN Exchanges Common ESG Metrics

Published on 12/09/2023

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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