Metric framework

15 Comparable Metrics

Each metric is scored 0–5 against an evidence rubric and contributes its weight toward the overall score. The same framework is applied across all companies, but each metric is interpreted through a sector-relevant lens.

#	Metric	Pillar	Weight	Evidence type	Strong evidence	Weak evidence	Sector-adjusted interpretation
1	Net-zero / climate transition target	Future Commitments	8	Public dated target; SBTi validation; scope coverage of target	Public dated net-zero target with SBTi validation across Scope 1, 2 and 3.	Alignment statement to national policy with no company-specific dated target.	Marine contractors interpreted via fleet/IMO net-zero pathway; mining via SBTi-validated Group targets.
2	Interim emissions reduction target	Future Commitments	9	2030/2035 quantified target with baseline; progress vs baseline	Quantified 2030/2035 interim target with baseline and progress vs baseline.	Aspirational language without baseline, year or coverage.	Marine: GHG intensity per dredged m³ or vs IMO 2008 baseline. Materials: kgCO₂/t cement / aggregate.
3	Scope coverage and value-chain emissions	Future Commitments	8	Disclosed Scope 1, 2 and 3; assurance level; category breakdown	Disclosed Scope 1, 2 and 3 with category breakdown and assurance.	Scope 1 only or undisclosed Scope 3.	Cement, mining and shipping value chains dominate footprint; Scope 3 quality is decisive.
4	Low-impact / responsible extraction commitment	Environmental Action	6	Policy, strategy or framework for responsible extraction	Documented responsible-extraction policy or framework with site coverage.	Mention of responsibility without operating framework.	Marine: seabed / dredging stewardship and Nature-based Solutions. Materials: quarry biodiversity standards.
5	Operational emissions intensity	Environmental Action	6	kgCO2e/t product OR fleet carbon intensity for marine contractors	Production- or activity-normalised emissions intensity with multi-year trend.	Revenue-normalised intensity only or no normalisation.	Marine: tCO₂e per dredged m³ / installed MW. Mining: kgCO₂e per tonne extracted.
6	Absolute emissions progress vs baseline	Environmental Action	6	Absolute Scope 1+2 trend vs baseline year	Absolute Scope 1+2 reduction vs disclosed baseline year.	Year-on-year change without baseline framing.	Note Scope 3 expansion can inflate totals, distinguish operational vs total trend.
7	Water withdrawal, consumption and discharge	Environmental Action	6	Quantified withdrawal/consumption/discharge OR marine water quality substitute	Quantified withdrawal, consumption and discharge with stress mapping.	Generic water statements without volumes.	Marine substitute: turbidity / marine water quality monitoring. Mining: freshwater stress.
8	Water quality and effluent management	Environmental Action	6	Effluent monitoring, turbidity control, exceedances	Effluent monitoring with exceedance reporting and turbidity thresholds.	Compliance statement only.	Marine: dredging plumes, sediment management, EIA-driven controls.
9	Biodiversity and sensitive-area exposure	Environmental Action	7	Sites in/near protected areas; Biodiversity Action Plans coverage	Sites overlapping protected areas disclosed with BAP coverage.	Policy statement without site exposure.	Marine: Natura 2000 / MPA proximity. Mining/Materials: IUCN-classified site overlap.
10	Habitat disturbance and seabed / land-use impact	Environmental Action	6	Hectares disturbed, dredged area, seabed footprint	Hectares disturbed / seabed footprint reported with annual change.	No quantified physical footprint.	Marine: dredged area and seabed disturbance. Mining: hectares disturbed and rehabilitated.
11	Rehabilitation, restoration and closure planning	Environmental Action	6	% sites with rehab plans; hectares restored; closure provisioning	% sites with rehabilitation plans, hectares restored and closure provisions.	No closure plan or financial provisioning disclosed.	Marine: post-works restoration and Nature-based Solutions delivery.
12	Tailings / mineral residue / waste rock management	Environmental Action	3	GISTM conformance; tailings volumes; sediment management substitute	GISTM conformance and tailings volumes disclosed by facility.	No tailings or sediment governance disclosed.	Marine substitute: dredged-sediment management and beneficial reuse.
13	Non-mineral waste and circular resource use	Environmental Action	3	Waste diversion rate, recycled content, secondary materials processed	Waste diversion rate, recycled content and secondary materials processed.	No circular metrics disclosed.	Materials: secondary aggregates / recycled content. Marine: circularity of dredged material.
14	Environmental compliance, permits and incidents	Governance & Accountability	12	Reportable incidents, fines, permit breaches, ISO 14001 coverage	Reportable incidents, fines, permit breaches and ISO 14001 coverage disclosed.	No incident transparency or permit performance.	Marine: marine permits and EIA compliance. Mining: regulatory breaches and remediation.
15	Supplier / contractor environmental due diligence and assurance	Governance & Accountability	8	Supplier assessments, audits, code coverage, ESG screening %	Supplier ESG screening % with audits, code coverage and assurance.	Code of conduct without coverage data.	Marine: vessel and subcontractor due diligence. Mining: upstream raw-material screening.