World Coatings Council KEY PERFORMANCE INDICATORS GUIDE FOR SUSTAINABLE DEVELOPMENT GOALS MARCH 2023TABLE OF CONTENTS About this Guide ..................................................... 1 SDG 3: Good Health and Well-Being ......................... 2 SDG 4: Quality Education ....................................... 5 SDG 6: Clean Water and sanitation ............................ 8 SDG 8: Decent Work and Economic Growth .............. 9 SDG 9: Industry, Innovation and infrastructure ........ 12 SDG 11: Sustainable Cities and Communities ........... 13 SDG 12: Responsible Consumption and Production ..... 16 SDG 13: Climate Action .......................................... 18 SDG 14: Life Below Water ...................................... 22 Resources ........................................................... 23 Disclaimer .......................................................... 251 ABOUT THIS GUIDE The World Coatings Council (World Coatings Council) represents coatings associations worldwide, including their member companies. Each regional association and company – whether small, medium, or large – is on its own, yet interconnected sustainability path. The WCC is doing its part to coordinate actions for the global coatings industry to contribute to sustainable development and is providing this guide as a resource. In 2015, the United Nations presented its plan for achieving 17 Sustainable Development Goals (SDGs) by 2030. The SDGs outline a plan to eradicate poverty, preserve the planet, and achieve prosperity on a global level. The building blocks of this plan are the 17 goals that, together with their 169 targets, guide efforts at international and local levels. The WCC and its members support the UN’s 17 global Sustainable Development Goals (SDGs) and have identified nine strategic SDGs for which the global coatings industry and member companies can make a large contribution. Key Performance Indicators (KPI) are critical markers of progress toward the SDGs. This guide outlines relevant information for KPIs that associations and companies may use for their Sustainability programing to track and report progress on their activities around SDGs. Where possible, users may wish to collect data or report on other activities which complement and amplify their contributions to a specific SDG. The following levels define each KPI: Essential – Should be a part of the Sustainability program used by an association of company. Advanced – May be included as the Sustainability Program evolves and becomes more comprehensive. World Coatings Council2 SDG Targets: • 3.6 By 2020, halve the number of global deaths and injuries from road traffic accidents • 3.9 By 2030, substantially reduce the number of deaths and illnesses from hazardous chemicals and air, water and soil pollution and contamination • 3.d Strengthen the capacity of all countries, in particular developing countries, for early warning, risk reduction and management of national and global health risks Industry KPIs: • KPI 3-1: Air Emissions • KPI 3-2: Low VOC Architectural Coating Products • KPI 3-3: Products Assessed for Health and Safety AIR EMISSIONS (KPI 3-1) About KPI 3-1 Objective Tracking the industry’s efforts for lowering VOC emissions. WCC KPI code 3-1 (SDG 3, KPI 1) Reference Standard SASB RT-CH 120a.1 Definition of KPI 3-1a: Essential 3.1a Metric tons of the following pollutants: VOCs - VOCs are defined as any compound of carbon, excluding carbon monoxide, carbon dioxide, carbonic acid, metallic carbides or carbonates, ammonium carbonate, and methane, that participates in atmospheric photochemical reactions, except those designated by the U.S. Environmental Protection Agency (EPA) as having negligible photochemical reactivity). This definition is aligned with U.S. 40 CFR Part 51.100, where a list of compounds that have been determined to have negligible photochemical reactivity can be obtained. Where applicable regulatory definitions of VOCs may conflict with this definition, such as the EU Paints Directive (Directive 2004/42/EC), and Schedule 1 of the Canadian Environmental Protection Act 1999, the entity may define VOCs as per the applicable regulatory definition. SDG 3: GOOD HEALTH AND WELL-BEING3 3.1b Definitions useful for responding to remaining KPIs: Advanced Metric tons of the following pollutants: HAPs - HAPs are defined by the U.S. EPA as those pollutants that are known or suspected to cause cancer or other serious health effects, such as reproductive effects or birth defects, or adverse environmental effects. The EPA provides a list of HAPs in “The Clean Air Act Amendments of 1990 List of Hazardous Air Pollutants.” The variables should be measured from all possible sources, including, but not limited to, stationary and mobile sources, production facilities, office buildings, and transportation fleets. NOX = NO; NO2 SOX = SO2; SO3 The entity may discuss the calculation methodology for its emissions disclosure, such as whether data are from continuous emissions monitoring systems (CEMS), engineering calculations, or mass balance calculations. LOW VOC ARCHITECTURAL COATING PRODUCTS (KPI 3-2) About KPI 3-2 Objective Show the volume in sales of low VOC architectural coating products as an indicator for the industry’s effort to reduce VOCs. WCC KPI code 3-2 (SDG 3, KPI 2) Reference Standard None/Industry-specific KPI Definition of KPI 3-2: Essential The percentage in sales of low-VOC architectural coating products. The entity should disclose the percentage of its sales volume coming from the sale of low VOC coating products in the architectural coatings market. Low-VOC architectural products include products with a VOC content below applicable VOC content standards and regulations.4 PRODUCTS HEALTH AND SAFETY (KPI 3-3) About KPI 3-3 Objective Show the high priority given by the industry to consumer safety across all markets and products. WCC KPI code 3-3 (SDG 3, KPI 3) Reference Standard SASB RT-CH 410b.1 Definition of KPI 3-3: Advanced Guidance useful for responding to remaining KPIs: The entity should disclose the percentage of its products, by revenue, that have been assessed and that contain Globally Harmonized System of Classification and Labelling of Chemicals (GHS) Category 1 and 2 Health and Environmental Hazardous substances: • GHS Health Hazards include the following criteria: Acute Toxicity, Skin Corrosion/Irritation, Serious Eye Damage/Eye Irritation, Respiratory or Skin Sensitization, Germ Cell Mutagenicity, Carcinogenicity, Reproductive Toxicology, Target Organ Systemic Toxicity – Single Exposure, Target Organ Systemic Toxicity, or Repeated Exposure Aspiration Toxicity. • GHS Environmental Hazards include the following criteria: Acute aquatic toxicity, chronic aquatic toxicity, bioaccumulation potential, or rapid degradability. The entity should refer to the definitions provided by the GHS System for Classification and Labeling of Chemicals.5 The entity should calculate and disclose the percentage as the revenue from products that have been assessed in line with the criteria of GHS Health & Environmental Hazardous Substances categories 1 and 2 divided by total revenue from all products. The entity should calculate and disclose the percentage as the revenue from products that contain substances meeting the criteria of GHS Health & Environmental Hazardous Substances categories 1 and 2 divided by total revenue from all products. The entity should follow the criteria pertaining to mixtures as established in the GHS guidance. The scope of disclosure includes all products and materials manufactured by the entity. SDG Targets: • 4 By 2030, substantially increase the number of youth and adults who have relevant skills, including technical and vocational skills, for employment, decent jobs, and entrepreneurship 4.5 By 2030, eliminate gender disparities in education and ensure equal access to all levels of education and vocational training for the vulnerable, including persons with disabilities, indigenous peoples, and children in vulnerable situations • 4.7 By 2030, ensure that all learners acquire the knowledge and skills needed to promote sustainable development, including, among others, through education for sustainable development and sustainable lifestyles, human rights, gender equality, promotion of a culture of peace and non-violence, global citizenship, and appreciation of cultural diversity and of culture’s contribution to sustainable development • 4.c By 2030, substantially increase the supply of qualified teachers, including through international cooperation for teacher training in developing countries, especially least developed countries and small island developing States Industry KPIs: • KPI 4-1: Employee Training Hours • KPI 4-2: Vocational Training • KPI 4-3: Educational Programs SDG 4: QUALITY EDUCATION6 EMPLOYEE TRAINING HOURS (KPI 4-1) About KPI 4-1 Objective Contribution to employees’ life-long learning. WCC KPI code KPI 4-1 (SDG 4, KPI 1) Reference Standard GRI 404-1 Definition of KPI 4-1: Essential Guidance useful for responding to remaining KPIs: Provide average hours of training per year per employee. Employee numbers are to be expressed as Full Time Equivalent (FTE). Please indicate the currency for the expense on training per employee. Formula: Average training hours per employee = Total number of training hours provided to employees/ Total number of employees in FTE Expense on training per year per employee. Formula: Average expense on training per employee = Total expense on training provided to employees/ Total number of employees in FTE VOCATIONAL TRAINING (KPI 4-2) About KPI 4-2 Objective Showcase professional / vocational training in the industry. WCC KPI code KPI 4-2 (SDG 4, KPI 2) Reference Standard None/Industry-specific KPI7 Definition of KPI 4-2: Essential Provide opportunities for vocational training in the industry offered or supported by the reporting entity. Training programs are any form of training that is provided by the entity. It can include (but it is not limited to): training hours for personnel, introductory courses, updating seminars or courses, internship, apprenticeship, and traineeship possibilities, partnership, or collaboration with schools. EDUCATIONAL PROGRAMS (KPI 4-3) About KPI 4-3 Objective Positive spillovers for the community (STEM and Sustainability). WCC KPI code KPI 4-3 (SDG 4, KPI 3) Reference Standard None/Industry-specific KPI Definition of KPI 4-3: Essential/Advanced Guidance useful for responding to remaining KPIs: Identify educational programs that support the understanding of science, technology, engineering, and mathematics needed to develop innovative coatings solutions via initiatives with kindergartens, schools, and universities and/or sustainability issues. The reporting organization shall report the following information: • Education level at which the programs take place (primary, secondary, tertiary, other – like post- secondary non-tertiary). Advanced • Total number of participants/persons reached through educational programs. Essential Next >